Nguyn CngStudy_beatlesandyou@yahoo.com0989148784

1. Tng quan v Incoterms1.1. Khi nim1.2. Lch s hnh thnh v pht trin- Incoterms 1936 gm 7 iu kin: EXW, FCA , FOT/FOR, FAS, FOB, C&F, CIF- Incoterms 1953 gm 9 iu kin: B sung DES v DEQ + Nm 1967: B sung DAF v DDP+ Nm 1976: B sung FOA - Incoterms 1980 gm 14 iu kin: B sung CIP v CPT - Incoterms 1990 gm 13 iu kin: + B FOA v FOT.+ B sung DDU- Incoterms 2000: Gi nguyn 13 iu kin nh Incoterms 1990 song sa i 3 iu kin FCA, FAS v DEQ. - Incoterms 2010: 11 iu kin+ B DES, DEQ, DDU, DAF+ B sung DAT, DAP+ Mt s sa i khc

Khc bit c bn gia Incoterms 2010 v Incoterms 2000Incoterms 2010 p dng cho c giao dch ni aB khi nim lan can tuS lng iu kin, cch phn nhmGiy php an ninh v h tr thng tin cn thit ly giy phpMinh bch phn chia ph xp d ti bn biBn hng theo chui Chuyn giao hng c giNgi bn FOB c th thu tu theo tp qun hoc khi c ngi mua yu cuEDI

1.3. Cc lu khi s dng Incoterms L tp qun thng mi khng mang tnh bt buc Phi c dn chiu trong Hp ng Nhng vn Incoterms gii quyt Ghi r l phin bn nm no Hai bn c quyn thay i, b sung, ct gim cc trch nhim v ngha v Incoterms ch l nhng nguyn tc gii thch iu kin c s giao hng v khng gii thch cc iu khon khc trong Hp ng

Phng thng mi quc t

2. Incoterms 20002.1. Kt cu Incoterms 20002.1.1. Kt cu theo nhm Nhm E: Gm 1 iu kin EXW. Nhm F: Gm 3 iu kin: FCA, FAS v FOB. Nhm C: Gm 4 iu kin: CFR, CIF, CPT v CIP. Nhm D: Gm 5 iu kin: DAF, DES, DEQ, DDU v DDP.2.1.2. Kt cu theo loi hnh phng thc vn ti c s dng Cc iu kin FAS, FOB, CFR, CIF, DES, DEQ ch p dng i vi vn ti ng bin v ng thu ni a Cc iu kin cn li p dng cho mi phng thc vn ti, k c vn ti a phng thc.

GROUPTERMCOMPLETE NAMEGROUP E EXW Ex WorksDEPARTURE

GROUP FFCAFree CarrierMAIN CARRIAGE FAS Free Alongside ShipUNPAIDFOBFree on Board

GROUP CCFRCost and FreightMAIN CARRIAGE CIFCost, Insurance and FreightPAIDCPTCarriage paid toCIPCarriage and Insurance paid to

GROUP DDAF Delivered at frontierARRIVAL DESDelivered ex shipDEQ Delivered ex QuayDDUDelivered Duty unpaidDDPDelivered Duty paid

INCOTERMS Divided in 4 Main Groups

Voordracht Arietekst zie hierboven vanaf blz6 t/m 8

BN BNBN MUAA1Cung cp hng theo HB1Tr tin hngA2Giy php v cc th tcB2Giy php v cc th tcA3Cc H vn ti v bo himB3Cc H vn ti v bo himA4Giao hngB4Nhn hngA5Di chuyn ri roB5Di chuyn ri roA6Phn chia chi phB6Phn chia chi phA7Thng bo cho ngi muaB7Thng bo cho ngi bnA8Bng chng v vic GHB8Bng chng v vic GHA9Kim tra Bao b K m hiuB9Kim tra hng haA10Cc ngha v khcB10Cc ngha v khc

Ngha v ca ngi bn

Nhm ENhm FNhm CNhm DEXWFCA, FAS, FOBCPT, CIP;CFR, CIF, DAF, DES, DEQ, DDU, DDP, c imNgi bn chu ngha v ti thiuCc vn chuyn chnh cha trCc vn chuyn chnh trHng ha phi n im ch quy nha im di chuyn ri roNi iNi iNi iNi n

Thu phng tin VTBn muaBn muaBn bnBn bnTin hnh th tc XKBn muaBn bnBn bnBn bnTin hng th tc NKBn muaBn muaBn muaBn mua: DES, DEQ, DDU, DAFBn bn: DDP

S Incoterms 2000EXWFCA CPT CIPFAS FOB CFR CIFBinDES DEQDDU DDPNc XKNc NKCng binCng binDAF (*)Vn ti Quc t(a im di chuyn ri ro xa dn c s ngi bn)

S Incoterms 2010EXWFCA CPT CIPFAS FOB CFR CIFBinDAP DAT

DDPNc XKNc NKCng binCng binVn ti Quc tMinh ha a im giao hng kt hp ngha v ngi bnDATDAPDAP*

*Kt cu Incoterms 2010 theo phng thc vn ti tng ng

Tn iu kin Phng thc vn tiEXW Giao hng ti xngMi phng tin vn tiFCAGiao hng cho ngi chuyn chMi phng tin vn tiCPTCc ph tr ti chMi phng tin vn tiCIPCc ph v bo him tr ti chMi phng tin vn tiDATGiao hng ti bnMi phng tin vn tiDAPGiao hng ti ni nMi phng tin vn tiDDPGiao hng ti ch np thuMi phng tin vn tiFASGiao hng dc mn tuVT bin+thy ni aFOBGiao hng ln tuVT bin+thy ni aCFRTin hng v cc phVT bin+thy ni aCIFTin hng, bo him, v cc phVT bin+thy ni a

*

Nhm E1 EXW ExworksC s ngi bnGiao hng ti xngNhm FCc chng chnh cha tr2 FCA Free Carrier 3 FAS Free Along Ship4 FOB Free On BoardCng iPort of ShipmentGiao cho ngi vn tiGiao dc mn tuGiao hng trn tuNhm CCc chng chnh tr5 CPT Carriage Paid To6 CIP Carriage & Insurances Paid to 7 CFR Costs and Freights8 CIF Costs, Insurances & Frieghtsa im chPlace of destinationCng n - Port of DestinationCc ph tr ti ichCc ph v ph bn him tr ti ichTin hng v cc phTin hng, ph bo him v cc phNhm DGiao hng ti a im n quy nh9 DAT Delivered at Terminal10 DAP Delivered at Place11 DDP Delivered Duties Paida im ch (Place of Destination)Giao hng ti bn nGiao hng ti ni nGiao hng ch np thu

*

BN BNBN MUAA1Cung cp hng theo HB1Tr tin hngA2Giy php, kim tra an ninh v cc th tcB2Giy php, kim tra an ninh v cc th tcA3Cc H vn ti v bo himB3Cc H vn ti v bo himA4Giao hngB4Nhn hngA5Di chuyn ri roB5Di chuyn ri roA6Phn chia chi phB6Phn chia chi phA7Thng bo cho ngi muaB7Thng bo cho ngi bnA8Chng t giao hngB8Bng chng v vic GHA9Kim tra Bao b K m hiuB9Kim tra hng haA10H tr thng tin v cc chi ph lin quanB10H tr thng tin v cc chi ph lin quan

2.2. Gii thiu cc iu kin Incoterms 20101) EXW EX WORKS ( Giao ti xng) Cch quy nh: EXW a im quy nhEXW Toyota Vit Nam, Vnh phc, Vit Nam Incoterms 2010 Tng quan: Ri ro v hng ha s c chuyn t ngi bn sang ngi mua k t khi ngi bn giao hng cho ngi mua ti xng ca mnh Ngha v chnh ca ngi bn- Chun b hng ho theo ng H, kim tra, bao b, k m hiu Giao hng cha bc ln ptvt ca ngi bn

Ngha v chnh ca ngi mua- K H vn ti, tr cc chuyn ch hng ha Nhn hng, chu mi ri ro, chi ph lin quan ti hng ha k t khi ngi bn hon thnh ngha v giao hng. Thng quan xut khu, nhp khuLu : - Mi phng thc vn ti- Thch hp vi giao dch ni a-Cn c la chn iu kin EXW+ Ngi mua c kh nng lm th tc thng quan, vn ti + Ngi mua c i din ti nc XK + Th trng thuc v ngi bn,+ Thng c cc nh NK ln s dng khi mua hng t nhng nh XK nh. - Ngi bn thng khng c gi l ngi XK

KHO HNG

2) FCA Free Carrier (Giao cho ngi chuyn ch)Cch quy nh: FCA a im giao hng quy nhFCA Sn bay Ni bi, Vit Nam Incoterms 2010.Tng quan: Ngi bn hon thnh ngha v giao hng sau khi giao hng cho ngi mua thng qua ngi vn ti u tin do ngi mua ch nh ti a im quy nh. Ngha v chnh ca ngi bn+ Giao hng cho ngi chuyn ch quy nh ti a im quy nh nm trong nc ngi bn+ Bc hng ln phng tin vn ti ca ngi mua nu a im giao hng l ti c s ca mnh hoc giao hng cho ngi vn ti trn phng tin vn ti ch n cha d ra nu giao ti mt a im khc c s ca mnh (im khc bit gia Incoterms 2000 vi Incoterms 1990)+ Thng quan xut khu+ Cung cp chng t giao hng.

Ngha v chnh ca ngi mua+ Ch nh ngi vn ti, k H vn ti v tr cc ph+ Thng bo cho ngi bn v thi gian v a im giao hng.+ Chu mi ri ro v mt mt, h hng hng ha k t khi ngi bn hon thnh vic giao hng cho ngi chuyn ch do mnh ch nh.Lu :+ Mi phng thc vn ti, c bit khi vn ti bng container.+ Nn s dng FCA thay FOB nu khng c nh giao hng trn tu. + Vic phn chia ngha v bc d hng ha

CONTAINER

3) CPT Carriage paid to : Cc ph tr ti Cch quy nh: CPT a im ch quy nh CPT Noibai Airport, Vietnam Incoterms 2010 Tng quan: ngi bn hon thnh ngha v giao hng sau khi giao cho ngi vn ti do chnh mnh thu Ngha v chnh ca ngi bn + Thng quan XK + Thu phng tin vn ti, tr cc, tr ph d hng ti im ch nu chi ph ny c trong HVT. + Giao hng cho ngi vn ti m mnh ch nh + Cung cp bng chng giao hng

Ngha v chnh ca ngi mua+ Nhn hng, chu di chuyn ri ro+ Chu mi chi ph v hng ha trn ng vn chuyn cng nh chi ph d hng ti ni n nu nhng chi ph ny cha nm trong cc ph vn ti.Lu : - CPT dng cho mi phng thc vn ti k c vn ti a phng thc - Nn s dng CPT thay cho CFR nu khng c nh giao hng ln tu.

4) CIP Carriage and Insurance paid to: Cc ph v bo him tr ti.Cch quy nh: CIP a im ch quy nh CIP Noibai airport, Vietnam Incoterms 2000Tng quan: iu kin ny hon ton tng t vi CPT song ch khc l ngi bn c thm ngha v mua bo him cho hng ha. Vic mua bo him c thc hin tng t nh iu kin CIF

5) DAT (Deliver at terminal) Giao ti bnCch quy nh: DAT cng Hi Phng, Vit Nam Incoterms 2010Tng quan: Ngi bn chu mi ri ro v chi ph a hng ti v d hng ti bn n quy nhNgha v ngi bn:Thng quan XKThu ptvtt hng ha d di s nh ot ca ngi muaChng t giao hngThng bo giao hng

Ngha v ngi mua:Thng bo giao hngNhn hng, nhn ri roThng quan NK

6) DAP Deliver at Place (Giao ti ni n)Cch quy nh: DAP Cng ty May 10, c Giang, Gia Lm, H Ni, VNTng quan: Ngi bn hon thnh giao hng khi t hng ha di s nh ot ca ngi mua trn ptvt cha d ti ni n quy nhNgha v ngi bn:Thng quan XKThu ptvt, tr cc v chi ph d nu thuc ccGiao hng ti ni nChng t giao hng

Ngha v ngi mua:Thng bo giao hngThng quan NKNhn hng, nhn di chuyn ri roD hng, tr ph d nu khng thuc cc phLu :Ngi mua khng thc hin c ngha v thng quan NK??? So snh DAT v DAT

7) DDP Delivered Duty Paid: giao hng ti ch np thu. Cch quy nh: DDP a im ch quy nhDDU Noibai airport, Vietnam Incoterms 2000 Tng quan: Ngi bn chu mi chi ph v ri ro v hng ha cho ti khi t hng ha thng quan nhp khu di s nh ot ca ngi mua ti a im quy nh nc ngi mua Ngha v chnh ca ngi bn + Thng quan XNK + Thu phng tin vn ti, tr cc, tr ph d nu thuc cc + t hng ha di s nh ot ca ngi mua trn phng tin vn ti, cha d xung + Cung cp chng t vn ti ngi mua nhn hng

Ngha v chnh ca ngi mua + Thng quan NK + Nhn hng, chu di chuyn ri ro + D hng, tr ph d nu khng thuc ccLu khi s dng DDPNgi bn c kh nng thng quan NKNgi bn c sn phm cnh tranh ti nc NKNgi mua thng khng c gi l ngi NKCm t np thu = Thng quan NKNhng chi ph chnh thc

8) FAS Free Along Side Ship (giao dc mn tu)Cch quy nh: FAS cng bc hng quy nhFAS cng Hi Phng, Vit Nam Incoterms 2010Tng quan : Ngi bn hon thnh ngha v giao hng sau khi t hng dc mn con tu do ngi mua ch nh ti cng bc hngNgha v chnh ca ngi bn- Thng quan xut khu (im khc bit gia Incoterms 2000 vi Incoterms 1990)- Giao hng dc mn tu- Cung cp chng t giao hng

Ngha v chnh ca ngi mua- K kt hp ng vn ti thu tu, tr cc- Tip nhn hng ha, chu di chuyn ri roLu :- Vn ti bin, thu ni a- Thay i ngha v thng quan XK- Hng ng trong container nn chuyn sang dng FCA

9) FOB Free on board (giao hng trn tu)Cch quy nh: FOB cng bc quy nhFOB cng Hi Phng, Vit Nam Incoterms 2010Tng quan: Ngi bn hon thnh ngha v giao hng sau khi giao hng trn tu ti cng bc hng.Ngha v chnh ca ngi bn-Lm th tc thng quan xut khu-Giao hng trn tu-Cung cp bng chng giao hng Tr ph bc hng ln tu nu ph ny khng bao gm trong cc vn ti.Thng bo giao hng

Ngha v chnh ca ngi muaK kt hp ng vn ti thu tu, tr cc ph v chi ph bc hng nu chi ph ny thuc cc phThng bo giao hngChu mi ri ro v mt mt v h hng hng ha k t khi hng c giao trn tuLu -FOB ch s dng cho vn ti ng bin hoc ng thy ni a-C rt nhiu loi FOB -Khng nn s dng nhng thut ng vn ti nh FI, FO, FIO... (min bc/d...). -Ch tp qun cng -Ly B/L cng nhanh cng tt nhm trnh ri ro. -Nn s dng FCA thay FOB nu khng c nh giao hng trn tu.

S dng FCA thay FOB s mang li nhng li ch sau+ Di chuyn ri ro sm hn+ Ri ro khi giao hng t hn+ Chu t chi ph hn+ Gim thi gian giao dch, thu hi c tin hng nhanh hn

FOBFASTu ch container LO/LO

10) CFR Cost and Freight (Tin hng v cc)Cch quy nh: CFR cng n quy nhCFR cng Hi phng, Vit Nam Incoterms 2010Tng quan: Ngi bn hon thnh ngha v giao hng sau khi giao hng trn tu ti cng bc hng.Ngha v chnh ca ngi bn: K kt hp ng vn ti thu tu, tr ccThng quan xut khu hng haGiao hng trn tuCung cp chng t vn ti hon hoTr chi ph d hng cng n nu tnh trong cc vn chuyn.

Ngha v chnh ca ngi muaNhn hng, chu di chuyn ri roTr cc chi ph nu cha c tnh vo tin ccThng quan NKNgha v thu tu- Thu theo quy nh ca HMB- Thu theo Incoterms:+ Thu mt con tu i bin (Seagoing Vessel)+ Thu tu ph hp vi tnh cht ca hng ha+ Tu i theo hnh trnh thng thng+ Thu tu theo nhng iu kin thng thng

Lu :- a im di chuyn ri ro khng trng vi a im phn chia chi ph- Ch tp qun cng n- Ngi mua nn ch ti thi gian dnh cho vic d hng ti ni n- Khng nn quy nh thi gian n theo iu kin CIF (v cc iu kin nhm C ni chung- Khng s dng nhng cch vit tt khc: C+F, CNF, C&F- Nu khng c nh giao hng trn tu th nn s dng CPT thay CFR

Xp hng trong pallet vo hm tu

11) CIF - Cost, Insurance and Freight (tin hng, ph bo him v cc ph)Cch quy nh: CIF cng n quy nhCIF cng Hi Phng, Vit Nam Incoterms 2010.Tng quan: Bn cht ging CFR, khc bit duy nht l ngi bn CIF c thm ngha v mua bo him cho hng ho v cung cp chng t bo him cho ngi mua.

Ngha v mua bo him- Mua BH theo quy nh ca HMB- Nu H khng quy nh th mua BH nh sau:+ Mua ti 1 cng ty bo him c uy tn. + Gi tr bo him = 110% tng Gi CIF+ Mua bng ng tin ca hp ng+ Mua bo him theo iu kin ti thiu - iu kin C ca Hip hi nhng ngi bo him London. + Thi hn bo him: Phi bo v c ngi mua v mt mt h hng hng ho trong sut qu trnh vn chuyn.+ Giy chng nhn bo him hay bo him n c tnh chuyn nhng.

Container ti cng

QUAYCu cng

3.Mt s iu kin c s giao hng khc trong TMQT FOB berth terms: FOB tu ch FOB stowed: FOB xp hng FOB trimmed: FOB san hng FOB shipment to destination: FOB ch ti ch FOB under tackle: FOB di cn cu CFR afloat: CFR hng ni CFR/CIF landed : CFR/CIF ln b CFR liner term: CFR tu ch CFR FO, FI, FIO: CFR Free Out/ Free In/

4.iu kin c s giao hng theo Tp qun thng mi M FOB ( named inland carrier at named inland point of departure): FOB (ngi chuyn ch ni a quy nh ti im khi hnh ni a quy nh) FOB (named inland carrier at named inland point of departure) Freight Prepaid to (named point of exportation): FOB (ngi chuyn ch ni a quy nh ti im khi hnh ni a quy nh) cc ph tr trc ti (im xut khu quy nh). FOB (named inland carrier at named inland point of departure) Freight Allowed to (named point): FOB ( ngi chuyn ch ni a quy nh ti im khi hnh ni a quy nh) cc ph tr ti ( im quy nh).

FOB ( named inland carrier at named point of exportation) - FOB ( ngi chuyn ch ni a quy nh ti im xut khu quy nh) FOB vessel ( named port of shipment) - FOB tu bin (cng bc hng quy nh) FOB ( named inland point in country of importation )- FOB (im ni a quy nh nc nhp khu)

Tran Bich NgocTrng i hc Ngoi Thng*- Giao hng v cung cp chng t chng minh vic cung cp hng ho theo yu cu ca Hp ng- Xin php XNK, th tc HQ vi hng XK v NK- Ngha v k cc H vn ti v bo him- Ngha v giao nhn hng - thi im chuyn ri ro v hng ho- Phn chia chi ph trong qu trnh giao nhn hng- Thng bo v vic giao hng- Thu thp chng t vn ti- Ngha v kim tra, bao b, k m hiu, gim nh hng ho- Cc ngha v khcCc ngha v ny cn c th hin dng i xng ngha v ngi mua ngi bn nh sau:Tran Bich NgocTrng i hc Ngoi Thng*