GVHD: Ths. inh Trn Thanh M

GVHD: Ths. inh Trn Thanh M

GVHD: Ths. inh Trn Thanh M

I HC NNGTRNG I HC KINH T---------- ---------

BI TP NHM ti : S thanh ton bng phng php tn dng chng t in hnh

GVHD : Ths. inh Trn Thanh MNhm :10Thnh vin:Nguyn Vn Thin Tm- 38K01.2inh Th Nh Qunh- 38K01.2Nguyn Th Qunh Hng- 38K01.2Mai Th Bch Ngc- 38K01.2on Th i Dim- 38K01.2H Th Thu Dung- 38K01.2 nng, thng 3 nm 2015

Bc 1: Ngi nhp khu l ngi yu cu ngn hng phc v mnh pht hnh mt L/C, v c trch nhim php l v vic tr tin ca ngn hng cho ngi bn theo L/C ny. Trong bc ny nh nhp khu cn thc hin cc cng vic sau: La chn ngn hng m L/C:Vic la chn phi ph hp tha thun trong hp ng (nu c), nu khng c quy nh ny, nh nhp khu c quyn chn ngn hng m L/C thun li nht cho mnh. Cung cp chng t php l ca giao dch nhp khu: Ngi nhp khu mun m L/C cho khch hng nc ngoi hng, theo quy nh ca Vit Nam, phi tha mn cc iu kin sau: Xut trnh bn sao hp ng mua bn ngoi thng, cc sa i (nu c) hoc cc giy t c gi tr tng ng nh hp ng, trong quy nh thanh ton bng L/C. Xut trnh vn bn cho php nhp khu ca B qun l chuyn ngnh i vi hng nhp khu thuc din qun l chuyn ngnh. Trng hp nhp khu hng thuc din qun l bng quota, phi xut trnh quota hp l. Ngoi ra cn mt s trng hp khc. Lp n xin m L/C: n xin m L/C thng m theo mu c sn ca ngn hng. Vic m L/C cho php c th ha mt s iu khon trong hp ng k kt- y l mt u im ca thanh ton bng L/C Phi thn trng v cn nhc k lng trc khi a ra nhng iu kin rng buc ngi hng li trong L/C.Nguyn tc ch o l va m bo c quyn li ca mnh nhng cng phi hp l bn xut khu c th thc hin c L/C. n xin m L/C thng c lp thnh 2 bn.Ngi yu cu v ngn hng pht hnh mi bn gi mt bn. n xin m th tn dng l c s php l gii quyt mi tranh chp gia ngi xin m th tn dng v ngn hng pht, n cng l c s chnh pht hnh L/C cho ngi hng li.Bc 2: Ngn hng pht hnh: ngn hng sau khi kim tra n v cc iu kin m L/C ca nh nhp khu, nu ng s cn c vo n pht hnh L/C v chuyn n ngi hng li thng qua ngn hng thng bo (thng l ngn hng nc ngi hng li v c quan h i l vi ngn hng pht hnh)Cn c giy ngh m L/C ca nh nhp khu v cc chng t c lin quan, ngn hng trch ti khon ca n v nhp khu thc hin k qu (mc k qu ty thuc vo vic thm nh h s ca ngn hng m L/C). Khi quyt nh m L/C, ngn hng m L/C phi hiu rng chnh ngn hng m L/C l ngi thanh ton cho ngi th hng L/C cho d ngi m L/C c tin hay khng, cn tn ti hay ph sn. Do , Ngn hng m L/C phi nh gi kh nng kinh doanh, ti chnh ca ngi m. c bit l hiu qu ca phng n nhp khu hng ha.Sau khi lp L/C NH s gi cho n v xut khu thng qua NH thng bo ti nc xut khu. Vic chuyn th c thc hin bng ng hng khng bu chnh hoc bng in tn, h thng Swift.Bc 3: Ngn hng thng bo sau khi tip nhn L/C s tin hnh kim tra. Thng thng th s kim tra cc ni dung sau: Ni v ngy pht hnh L/C Ngn hng m L/C (ngn hng thanh ton)Ngn hng m l ngn hng i din cho nh nhp khu ng ra cam kt thanh ton tin hng cho nh xut khu nn ngn hng thng bo phi xt n uy tn, kh nng ti chnh ca ngn hng m L/C khuyn co nh xut khu ngh nh nhp khu m L/C xc nhn, tc c mt ngn hng khc c uy tn hn xc nhn. S v loi L/C Tn v a ch ca cc i tng trong L/C Tr gi ca L/C: s tin ghi trn L/C c ng vi l hng khng. Thng thng s tin L/C khng nn l s tuyt i m km theo khong chnh lch hn hoc km. Ngy v a im ht hiu ca L/CCc L/C nhn c u qui nh a im ht hiu lc ti nc ngi mua, nc ngi bn, hoc ti nc th ba. Thng thng L/C quy nh a im ht hiu lc ca L/C ti nc ngi bc v n c im li l gip ngi bn d xut trnh chng t thanh ton.Khi kim tra ngy ht hiu lc ngn hng lu ngy ht hiu lc phi sau ngy m L/C v sau ngy giao hng mt khong thi gian hp l. Khong thi gian ny phi bng tng s cc ngy nh sau:- S ngy m ngi xut khu giao hng v lp b chng t thanh ton.- S ngy chuyn b chng t thanh ton n ngn hng giao dch.- S ngy lu tr b chng t ti ngn hng giao dch.V th nu L/C quy nh ni ht hiu lc ti nc nh nhp khu hoc ti ngn hng pht hnh, ngn hng cn lu khch hng nn tnh ton d tr thi gian chuyn b chng t ra nc ngoi xut trnh chng t ht ngy ht hiu lc. Ngy giao hngThng thng ngy giao hng trn L/C thng l: latest shipment date. Ngy giao hng mun nht phi trong thi gian hiu lc L/C. V th cn phi kim tra khch hng c thi gian lp chng t xut trnh cho ngn hng khng?Ngy giao hng mun nht phi trc ngy ht hiu lc L/C mt khong thi gian hp l cho nh xut khu c th chun b giao hng y v kp thi. y cng l iu quan trng i vi nh xut khu v nu L/C c m sm v cch xa ngy giao hng th s thun li cho nh xut khu trong vic chun b hng v giao hng ng thi gian quy nh. Nu khng giao hng nh thi gian quy nh v qu ngn, nh xut khu phi yu cu nh nhp khu xem xt, sa i, hay gia hn thi gian giao hng trong L/C. M t hng haNgn hng phi kim tra i chiu tng s tin trong mc m t hng ha vi tr gi ca L/C. Tn gi, quy cch, s lng, cht lng, trng lng, bao b ng gi phi ph hp vi hp ng ngoi thng. Vn giao nhn v vn tiKim tra trong L/C c cho php giao hng tng phn v c php chuyn ti hay khng? V d giao hng nhiu ln cng vi thi gian quy nh v s lng quy nh hoc giao hng nhiu ln vi s lng nh nhau. Cn vic chuyn ti c th do ngi vn chuyn chn bt c cng no hoc do ngi vn chuyn hay nh nhp khu chn ti mt cng nht nh. Cc chng t yu cuNgn hng cn lu nh xut khu cn p ng c y cc chng t m pha nc ngoi yu cu v s lng v loi chng t lin quan n hng ha, v thi gian cc c quan cp chng t c th p ng c kp xut trnh chng t. Ngn hng tr tinNu ngn hng pht hnh l ngn hng tr tin th mc DRAWEE: ghi l ISSUING BANK. Nu ngn hng pht hnh y quyn cho ngn hng khc tr tin th trong L/C mc drawee s ghi tn ngn hng khc tr tin. Cam kt thanh ton ca ngn hng m L/C. Lut p dng: L/C phi ghi r p dng UCP no.Thng bo L/C cho khch hng: Ngn hng lp th thng bo th tn dng, sau khi xc thc L/C v ghi ch nhng yu t c th gy bt li cho khch hng. C th thng bo bng th nu xa v bng in thoi nu gn v lin h vi khch hng n ngn hng nhn L/C.(Trn tt c cc trang ca bng L/C u phi c ng du ca tn ngn hng thng bo v ch k ca thanh ton vin)Bc 4: Ngui xut khu(ngi hng li) sau khi kim tra ni dung L/C, nu cn thit c th ngh i tc tin hnh th tc tu chnh L/C, cho n khi chp nhn ton b ni dung ca L/C mi c th thc hin L/C (giao hng hoc thc hin ngha v no theo L/C)Bc 5: Ngi nhp khu chp nhn yu cu tu chnh t ngn hng thng bo. Nuc nhu cu sa i L/C,th cn xut trnh n ngh sa i L/C km vn bn tho thun gia ngi mua v ngi bn (nu c).

Bc 6: Ngn hng pht hnh thng bo bin bn sa i L/C cho ngn hng thng bo. Sau khi nhn c sa i, ngn hng thng bo cn lm cc vic sau:- Ngn hng c quyn t chi vic thng bo, nu iu ny xy ra th phi thng bo cho ngn hng pht hnh bit.- Trng hp ngn hng thng bo mt sa i cho khch hng, sau nhn c kt qu l t chi hay chp nhn sa i th cn phi thng bo ngay iu ny cho ngn hng pht hnh sa i . Ngn hng thng bo sa i phi bo cho ngn hng m t n nhn c sa i v vic chp nhn hay t chi sa i. (iu 10d, UCP 600)Bc 7: Ngn hng thng bo, sau khi lm cc cng vic: kim tra, dch thut, s chuyn ton b ni dung ca bn sa i L/C cho ngi hng li (ngi xut khu). Bt k sa i no c th c thng bo cho ngi th hng thng qua ngn hng thng bo. Ngn hng thng bo m khng phi ngn hng xc nhn, ch thng bo cc sa i m khng cam kt v thanh ton hoc thng lng thanh ton. Bng vic thng bo tn dng hoc sa i, ngn hng thng bo cho bit rng t n tha mn tnh chn tht b ngoi ca tn dng hoc bn sa i v rng thng bo phn nh chnh xc cc iu kin v iu khon ca tn dng hoc sa i nhn. Ngn hng thng bo c th s dng dch v ca mt ngn hng khc thng bo cho ngi th hng. Ngn hng s dng dch v ca ngn hng thng bo hoc ngn hng th hai thng bo tn dng th cng phi s dng cc ngn hng thng bo cc sa i tn dng. Nu mt ngn hng c yu cu thng bo tn dng hoc sa i nhng quyt nh khng lm vic , th n phi thng bo khng chm tr cho ngn hng m t nhn c tn dng, sa i hoc thng bo. Nu mt ngn hng c yu cu thng bo tn dng hoc sa i, nhng t n khng c t tha mn v tnh chn tht b ngoi ca tn dng, ca sa i hoc ca thng bo th n phi thng bo khng chm tr cho ngn hng m t nhn c ch th. Tuy vy, nu ngn hng thng bo hoc ngn hng thng bo th hai quyt nh thng bo tn dng hoc sa i th n phi thng bo cho ngi th hng hoc ngn hng thng bo th hai bit rng t n khng th tha mn c tnh chn tht b ngoi ca tn dng, ca sa i hoc ca thng bo. (iu 9, UCP 600 v vn thng bo L/C hoc sa i L/C )Bc 8: Ngi hng li (ngi xut khu) sau khi kim tra L/C sa i, nu khng c iu g sai st, cn iu chnh th bt u sn xut sn phm v t ch. Vic kim tra bn sa i L/C cng ging nh kim tra L/C v cc ni dung quan trng l: thi gian m L/C, ngn hng m L/C, ngn hng xc nhn L/C, ngn hng thng bo L/C, loi th tn dng, thi hn v a im hiu lc, kim ngch th tn dng, iu kin giao hng, a im nhn hng, b chng t thanh ton, iu kin v hng ha, iu kin c bit khc. Cng ty tu bin hoc hng hng khng nhn t ch tm thi t ngi xut khu.Bc 9: Ngi hng li hon thnh sn xut sn phm, v chun b sn sng cc chi tit ng gi hng ha.Bc 10: Ngi hng li chun b xong phiu ng gi v xc nhn vic t ch.Phiu ng gi (packing list) l bn k khai tt c hng ha c ng trong mt kin hng (thng hng, container,). Phiu ng gi c lp khi ng gi hng ha, c t trong bao b sao cho ngi mua d dng tm thy, cng c khi c trong mt ti gn ngoi bao b. Phiu ng gi to iu kin cho vic kim hng ha trong mi kin. Phiu ng gi c lp thnh 3 bn: Mt bn trong kin hng cho ngi nhn hng c th kim tra hng trong kin khi cn, n l chng t i chiu hng ha vi hng ha do ngi bn gi. Mt bn km theo ha n thng mi v cc loi chng t khc lp thnh b chng t xut trnh cho ngn hng lm c s thanh ton tin hng. Mt bn cn li lu trong h s. Ni dung ca phiu ng gi bao gm cc chi tit sau:+ Tn ngi xut khu v ngi nhp khu.+ Tn hng.+ S hiu hp ng.+ S L/C.+ Tn tu.+ Ngy bc hng.+ Cng bc, cng d.+ S th t ca kin hng.+ Trng lng hng ha, th tch ca kin hng .+ S lng container, s container

Cng ty vn chuyn xc nhn t chBc 11 v 12: Ngi xut khu ng k lm th tc hi quan hoc giy xc nhn xut khu vi c quan hi quan.Hin nay phn ln cc doanh nghip u thc hin hi quan in t, theo trong nm 2013: 34/34 Cc Hi quan trin khai TTHQT, s lng Chi cc trin khai TTHQT l 148 Chi cc. Tng s t khai thc hin qua TTHQT l 5,529 triu t khai, chim 93,37% tng s t khai trn ton quc. Tng kim ngch xut nhp khu thc hin qua TTHQT l 252,144 t USD, t 96% tng kim ngch XNK ton quc. S lng doanh nghip tham gia thc hin TTHQT l 50.135 doanh nghip, chim 96,06% s lng doanh nghip thc hin TTHQ trn ton quc. Tnh n ngy 15/03/2014: Tng s t khai thc hin qua TTHQT l 1.151.985 t khai, chim 98,09% tng s t khai trn ton quc. Tng kim ngch xut nhp khu thc hin qua TTHQT l 52,5 t USD, t 98.83% tng kim ngch XNK ton quc. S lng doanh nghip tham gia thc hin TTHQT l 35.020 doanh nghip, chim 98,13% s lng doanh nghip thc hin TTHQ trn ton quc.T ngy 01/11/2013 ngi khai hi quan thc hin s dng ch k s ng k vi c quan hi quan khi thc hin th tc hi quan in t theo quy nh. Cc bc thc hin th tc hi quan in t: Ngi xut khu ng k lm th tc hi quan, sau khi ng k s nhn c m s.Ngi xut khu thc hin khai t khai hi quan lin quan n hng ho, s lng, tng gi tr hng ho.ng thi gi cc chng t cn thit : ho n thng mi, vn n v phiu ng gi. Lu , ngi xut khu phi ng thu trc khi khai bo hi quan.40 pht sau khi gi t khai hi quan, ngi xut khu s nhn c thng tin phn hi t c quan hi quan. Trong trng hp pht hin li, ngi xut khu s nhn c thng bo trn mn hnh my tnh. Khi cc bc thc hin v s liu s b hp l, h thng s tr v v s t khai hi quan, kt qu phn lung. Lung xanh: Hng c min kim tra h s giy v min kim tra thc t. Sau khi l hng c c quan hi quan chp nhn thng quan th ngi xut khu s in thnh 2 bn ng du 1 bn gi cho chi cc HQ, 1 bn gi cho HQ ti cng- cng vi b chng t tin hng ly hng. Lung vng: Kim tra h s hi quan. Nu c yu cu sa i, b sung h s hi quan th ngi xut khu thc hin theo yu cu v xut trnh h s giy c quan hi quan kim tra. Nu l hng c chp nhn thng quan th thc hin tng t lung xanh, nu khng c quan hi quan s yu cu kim tra thc t hng ha. Lung : Doanh nghip xut trnh h s giy v hng ha b phn kim nh kim tra. Trc ht thng kim tra 20%, nu khng t s n 50% v cui cng l kim tra 100% hng ho.Bc 13: Sau khi thng quan hi quan, ngi xut khu ng hng ho vo container.Ngi xut khu c th chn gi hng nguyn mt container (FCL-Full container load) hoc gi chung vi mt s l hng khc (LCF-Less container load).Ngi xut khu s ko container v kho ca mnh ng hng ng yu cu k thut m bo an ton cho hng ho v bn thn container trong qu trnh chuyn ch. Hoc nu gi hng theo LCL, ngi chuyn ch trong nc s ch hng n kho gom hng l CFS.Bn ch dn lm hng (ch th bc hng) s c gi cng vi hng ho v gi thm mt bn cho ngi vn chuyn hoc ngi giao nhn. Bn ch dn (ch th) ny do ngi gi hng son v gi cho tu ch dn vic lm hng. Bn ch dn bao gm vic m t hng, ni gi v ni n, tn tu vn chuyn, ngy gi bc d, cc chng t theo hng v bin php p dng c bit nu cn.

Bc 14: Ngi chuyn ch a hng n trm bc d container hoc sn bay v gi bin bn lm hng (ch th bc hng). Nu ngi xut khu gi hng theo LCL th ngi chuyn ch trong nc s ch hng ra gi cho ngi gom hng l v sau hng s c a vo trm gom hng l (CFS).Bc 15: Ti trm cui bc d container hoc ti sn bay, hng ho s c kim tra v ph ch (nu c) ln bin bn lm hng gi n my bay hoc cng ty vn chuyn. Sau khi kim tra cc container c nim phong v kp ch (seal).Theo thng l quc t, ngi vn chuyn phi m bo hng ti y s lng, khng b mt mt. lm c iu ny, sau khi ng hng ch hng phi nim phong container ca mnh bng seal hay cn gi vi tn khc l nim phong ch. V hng tu thu ph seal, khong 10$. Container 20 feet hay 40 feet th cng ng 1 loi ph seal nh nhau.c tnh k thut ca seal nh 1 ming nim phong ch, container m ca th seal s t bong ra. Ngi vn chuyn m bo rng khi hng ti seal cn nguyn l hon thnh trch nhim php l. Kp ch (seal) c phn thnh hai loi chnh sau1. Seal hng tu : c th l seal ci ( seal to bng ci kha c 1 u cht), hoc seal l (lm bng thp l mng dnh vo nhau bng kha ). Seal hng tu th hin trn D/O m bo cho hng ha ca khch hng c vn chuyn khng b tn tht, mt mt.2. Seal Hi quan (ch dng cho hng xut nhp khu, hng ni a khng c ) : thng l seal dy ca Hi quan gim st cng ( cng d hng- i vi hng nhp) cp cho khch hng trong qu trnh chuyn cng, kho bi... cn b hi quan tip nhn (cng ch) bit c hng hon tt th tc thng quan ti cng d ( i vi hng xut th ngc li) c im cu to ca seal hi quan: seal c thit k m bo an ton cao, mi seal ch c s dng mt ln. Seal c 4 mu, dng cho cc loi hnh qun l sau: Seal mu da cam: nim phong hng kinh doanh xut nhp khu Seal mu xanh : nim phong hng lin doanh u t Seal mu vng : nim phong hng gia cng, nguyn ph liu nhp khu sn xut hng xut khu Seal mu trng : nim phong hng xut nhp khu theo ch ring, hng tm nhp tm xut, hng qu cnh, chuyn khu, kho hng, container rng, Mi seal c hai b phn: nm seal v ci seal. Trn thn seal c in chm 09 k t. Cc k t trn seal l s k hiu ca tng seal.

Bc 16, 17 v 18 : Cng ty vn chuyn hoc hng hng khng nhn hng ha c kim tra v ph ch. Hng ha c gi bng my bay hoc bng thuyn lnVn n ng bin hoc vn n hng khng s c pht hnh n ngi bn. Sau ngi bn s nhn v kim tra vn n. Vn n ng bin (B/L)1. Khi nim vn nTrong vn ti bin, Vn n (bill of lading) c th c hiu nm na nh mt phiu ghi nhn (bill) ca vic xp hng (loading). Theo m Hn Vit, t vn n gm hai t vn c hiu l vn chuyn, v n c ngha l phiu, hay chng t; gp li c th hiu l mt vn bn hay chng t v vic vn chuyn hng. Cch gii thch theo ting Anh v ting Hn Vit tuy c khc nhau i cht, nhng tu chung li thut ng ny cng ch s ghi nhn ca ngi vn chuyn v vic xp hng ln tu vn chuyn.Vn n ng bin l chng t chuyn ch hng ha (Transport Document) bng ng bin do ngi c chc nng k pht cho ngi gi hng (Shipper) sau khi hng ha c nhn ch hay c bc ln tu.2. Chc nng ca vn n : Vn n c 3 chc nng v cng quan trng nh sau:a. Vn n l bin lai hng ha, do thuyn trng hoc ngi c y quyn ca ngi vn ti k. y l chc nng s khai ca vn n. Trc y, cc thng gia thng hnh trnh cng hng ha ca mnh trn tu n ch bn hng theo phng thc mt i mt. Vo thi , khng cn n vn n. Tuy nhin khi thng mi pht trin, v cc thng gia c th gi hng cho i l ca mnh nc ngoi bn hng ti . Khi , hng c xp ln tu a ti cng ch; ngi gi hng i hi bin lai xc nhn thuyn trng thc nhn hng, v gi bin lai cho n khi hng c giao cho ngi nhn hng ti cng d.b. Vn n l bng chng ca hp ng vn chuyn gia ngi vn chuyn v ngi gi hng. Thng th ngi gi hng v ngi vn chuyn c tha thun (hp ng vn chuyn) trc khi hng ha c xp ln tu, v vn n c pht hnh. V khi vn n c pht hnh, n l bng chng y v hp ng vn ti hng ha ghi trong vn n.c. Vn n l chng t s hu i vi hng ha ghi trn chng t ny. y l chc nng hay c tnh quan trng nht ca vn n trong thng mi quc t hin nay. Chng t s hu l chng cho php ngi ch hp l c quyn s hu i vi hng ha. Quyn s hu ny c th c chuyn nhng bng cch k hu ln vn n (i vi vn n c th chuyn nhng).

3. Cc loi vn nCch ph bin nht l phn loi theo cch ghi ngi nhn hng (tng ng vi chc nng quan trng nht l chng t s hu), theo c 3 loi vn n: Vn n ch danh (straight bills of lading) : L loi ghi r tn, a ch (v cc thng tin khc nh: s in thoi, fax, email) ca ngi nhn hng; ch ngi ny mi c quyn nhn hng (khi xut trnh vn n hp l) Vn n theo lnh (order bills of lading): y l loi ph bin nht trong thng mi v vn ti quc t, m theo ngi vn ti s giao hng theo lnh ca ngi gi hng, hoc ca ngi c ghi trn vn n. Vn n v danh (bearer bills of lading): Cho php giao hng cho ngi xut trnh vn n. C th coi y l mt dng vn n theo lnh nhng trn khng ghi theo lnh ca ai. Theo mt cch khc, vn n theo lnh c th chuyn thnh vn n v danh bng cch k hu vo mt sau nhng khng ghi r giao hng theo lnh ca ai (blank indorsement).Mt s cch phn loi B/L khc: Ngoi cch phn loi trn, ty theo mc ch c th, ngi ta c th chia vn n thnh mt s loi khc nh sau:(1) Theo tnh trng vn n: Vn n hon ho (Clean B/L): khng c ghi ch v khim khuyt ca hng ha, bao b; Vn n khng hon ho (Unclean B/L): c ghi ch v khim khuyt ca hng ha, bao b(2) Theo tnh trng nhn hng: Vn n xp hng ln tu (Shipped on board B/L): c cp sau khi hng ha xp ln tu. Vn n nhn hng xp (Received for shipment B/L): c cp trc khi hng ha c xp xung tu. Trn vn n ny, do , khng c tn tu v ngy xp hng xung tu. Vn n ny c th c chuyn i thnh vn n xp hng ln tu bng cch b sung xc nhn tn tu v ngy xp hng thc t ln tu.4. Ni dung ca vn n: Vn n c nhiu loi do nhiu hng tu pht hnh nn ni dung vn n cng khc nhau. Vn n c in thnh mu, thng gm 2 mt, c ni dung ch yu nh sau: Mt th nht thng gm nhng ni dung: S vn n (number of bill of lading) Ngi gi hng (shipper) Ngi nhn hng (consignee) a ch thng bo (notify address) Ch tu (shipowner) C tu (flag) Tn tu (vessel hay name of ship) Cng xp hng (port of loading) Cng chuyn ti (visa or transhipment port) Ni giao hng (place of delivery) Tn hng (name of goods) K m hiu (marks and numbers) Cch ng gi v m t hng ho (kind of packages and discriptions of goods) S kin (number of packages) Trng lng ton b hay th tch (total weight or mesurement) Cc ph v chi ph (freight and charges) S bn vn n gc (number of original bill of lading) Thi gian v a im cp vn n (place and date of issue) Ch k ca ngi vn ti (thng l masters signature)Ni dung ca mt trc vn n do ngi xp hng in vo trn c s s liu trn bin lai thuyn ph.

Mt th hai ca vn nGm nhng quy nh c lin quan n vn chuyn do hng tu in sn, ngi thu tu khng c quyn b sung hay sa i m mc nhin phi chp nhn n. Mt sau thng gm cc ni dung nh cc nh ngha, iu khon chung, iu khon trch nhim ca ngi chuyn ch, iu khon xp d v giao nhn, iu khon cc ph v ph ph, iu khon gii hn trch nhim ca ngi chuyn ch, iu khon min trch ca ngi chuyn ch...Mt hai ca vn n mc d l cc iu khon do cc hng tu t quy nh, nhng thng ni dung ca n ph hp vi quy nh ca cc cng c, tp qun quc t vn chuyn hng ho bng ng bin.Vn n gm vn n ch (Master bill of lading) hay vn n nh (house bill lading): Vn n ch hay vn n ng bin l vn n do ngi chuyn ch chnh thc (effective carrier) pht hnh Vn n nh hay vn n th cp do ngi chuyn ch khng chnh thc (contracting carrier) hay cn gi l ngi giao nhn pht hnh trn c s vn n ch. y l c s php l iu chnh quan h gia ngi cung cp dch v giao nhn kho vn vi khch hng.

Vn n hng khng (Air Waybill)Air Waybill (AWB) l mt chng t vn chuyn hng ha v l bng chng ca vic k kt hp ng vn chuyn hng ha bng my bay, v iu kin ca hp ng v vic tip nhn hng ha vn chuyn (Lut hng khng dn dng Vit Nam quy nh)1. Chc nng ca vn n hng khng L bng chng ca mt hp ng vn ti c k kt gia ngi chuyn ch v ngi gi hng L bng chng ca vic ngi chuyn ch hng khng nhn hng L giy chng nhn bo him hng ho vn chuyn bng ng hng khng L ha n thanh ton cc ph L chng t k khai hi quan ca hng ho L hng dn cho nhn vin hng khng trong qu trnh phc v chuyn ch hng ho.Khng ging nh vn ti ng bin, trong vn ti hng khng ngi ta khng s dng vn n c th giao dch dc, hay ni cch khc vn n hng khng khng phi l chng t s ha hng ho nh vn n ng bin thng thng. Nguyn nhn ca iu ny l do tc vn ti hng khng rt cao, hnh trnh ca my bay thng kt thc v hng ho c giao ngay ni n mt khong thi gian di trc khi c th gi chng t hng khng t ngi xut khu qua ngn hng ca h ti ngn hng ca ngi xut khu ri ngn hng ca ngi nhp khu gi cho ngi nhp khu. V nhng l do trn m vn n hng khng thng khng c chc nng s hu hng ho. Vn n hng khng c th do hng hng khng pht hnh, cng c th do ngi khc khng phi do hng hng khng ban hnh.

2. Phn loi vn n Cn c vo ngi pht hnh, vn n c chia lm hai loi: Vn n ca hng hng khng (Airline airway bill):Vn n ny do hng hng khng pht hnh, trn vn n c ghi biu tng v m nhn dng ca ngi chuyn ch ( issuing carrier indentification). Vn n trung lp ( Neutral airway bill):Loi vn n ny do ngi khc ch khng phi do ngi chuyn ch pht hnh hnh, trn vn n khng c biu tng v m nhn dng ca ngi chuyn ch. Vn n ny thng do i l ca ngi chuyn ch hay ngi giao nhn pht hnh. Cn c vo vic gom hng, vn n c chia lm hai loi: Vn n ch (Master Airway bill-MAWB):L vn n do ngi chuyn ch hng khng cp cho ngi gom hng c vn n nhn hng sn bay ch. Vn n ny dng iu chnh mi quan h gia ngi chuyn ch hng khng v ngi gom hng v lm chng t giao nhn hng gia ngi chuyn ch v ngi gom hng. Vn n ca ngi gom hng (House airway bill-HAWB): L vn n do ngi gom hng cp cho cc ch hng l khi nhn hng t h cc ch hng l c vn n i nhn hng ni n. Vn n ny dng iu chnh mi quan h gia ngi gom hng v cc ch hng l v dng nhn hng ho gia ngi gom hng vi cc ch hng l. Nhn chung, chng ta c th hnh dung qu trnh gom hng trong lnh vc hng khng nh sau: Ti sn bay ch, ngi gom hng dng vn n ch nhn hng t ngi chuyn ch hng khng, sau chia l hng, giao cho tng ngi ch hng l v thu hi vn n gom hng m chnh mnh pht hnh khi nhn hng u i.3. Ni dung ca vn n hng khngVnn hng khng c in theo mu tiu chun ca Hip hi vn ti hng khng quc t IATA (IATA standard form). Mt b vn n bao gm nhiu bn, trong bao gm 3 bn gc (cc bn chnh) v cc bn ph.Mi bn vn n bao gm 2 mt, ni dung ca mt trc ca cc mt vn n ging ht nhau nu khng k n mu sc v nhng ghi ch pha di khc nhau, v d bn gc s 1 th ghi ch pha di l bn gc s 1 dnh cho ngi chuyn ch pht hnh vn n, cn bn s 4 th li ghi l bn s 4, dng lm bin lai giao hng.Mt sau ca bn vn n khc nhau, nhng bn ph mt sau trng, cc bn gc l cc quy nh c lin quan n vn chuyn hng ho bng ng hng khng.Mt trc ca vn n bao gm cc ct mc trng ngi lp vn n in nhng thng tin cn thit khi lp vn n. Theo mu tiu chun ca IATA, nhng ct mc l: Svn n (AWB number) Sn bay xut pht (Airport of departure) Tn v a ch ca ngi pht hnh vn n (issuing carriers name and address) Tham chiu ti cc bn gc (Reference to originals) Tham chiu ti cc iu kin ca hp ng (Reference to conditions of contract) Ngi ch hng (Shipper) Ngi nhn hng (Consignee) i l ca ngi chuyn ch (Issuing carriers agent) Tuyn ng (Routine) Thng tin thanh ton (Accounting information) Tin t (Currency) M thanh ton cc (Charges codes) Cc ph v chi ph (Charges) Gitr k khai vn chuyn (Declare value for carriage) Gi tr khai bo hi quan (Declare value for customs) Stin bo him (Amount of insurance) Thng tin lm hng (Handing information) S kin (Number of pieces) Cc chi ph khc (Other charges) Cc v chi ph tr trc (Prepaid) Cc v chi ph tr sau (Collect) kxc nhn ca ngi gi hng ( Shipper of certification box) dnh cho ngi chuyn ch (Carrier of excution box) ch dnh cho ngi chuyn ch ni n (For carrier of use only at destination) Cc tr sau bng ng tin ni n, ch dng cho ngi chuyn ch (Collect charges in destination currency, for carrier of use only)

Bc 19: Ngi bn gi ha n thng mi v chng nhn xut x hng ha sn xut n phng thng mi hoc lnh s qun.Ha n thng mi l mt loi chng t hng ha c bn, l cn c i tin v tr tin.Ha n thng mi th hin gi tr hng ha mua bn nn n c s dng xc nh gi tnh thu xut, nhp khu v gi tr bo him. L mt trong nhng cn c theo di vic thc hin hp ng mua bnHa n thng mi l cng c m bo tin vay Cc loi ha n thng mi Ha n tm thi (Provisional Invoice) Ha n chnh thc (Final Invoice) Ha n chiu l (Pro Forma Invoice) Ha n xc nhn (Certified Invoice) Ha n lnh s (Consular Invoice) Ha n chi tit (Detailed Invoice) Ha n hi quan (Customs Invoice) V c bn ha n s gm nhng ni dung chnh sau: S & ngy lp ha n Tn, a ch ngi bn & ngi mua Thng tin hng ha: m t, s lng, n gi, s tin iu kin c s giao hng iu kin thanh ton Cng xp, d Tn tu, s chuyn

Giy chng nhn xut x hng ha C/O: l vn bn do t chc c thm quyn thuc quc gia hoc vng lnh th xut khu hng ha cp da trn nhng quy nh v yu cu lin quan v xut x, ch r ngun gc xut x ca hng ha.C/O phi ch r ngun gc xut x hng ha: Giy chng nhn xut x th phi th hin c ni dung xut x ca hng ha, xut x phi c xc nh theo mt qui tc xut x c th. C/O l chng t c th c yu cu xut trnh thanh ton.C/O l cn c hi quan tnh thu, p dng cc chnh sch thng mi cho hng ha Mc ch ca C/O u i thu quan p dng thu chng ph gi v tr gi Thng k thng mi v duy tr h thng hn ngch Xc tin thng mi Phn loi theo mu in sn Form A: l form cp cho hng ho xut khu t Vit nam sang cc nc cho hng u i trong H thng u i ph cp GSP, p ng cc yu cu quy nh v xut x ca cc nc cho hng GSP. Form B: L Form cp cho mi hng ho c xut x t Vit nam khng nhm mc ch no khc ngoi vic chng thc xut x Vit nam ca hng ho. Form C: L form cp cho hng ho cc nc thnh vin ca Hip hi cc nc ng Nam ASEAN xut khu sang cc nc thnh vin khc theo Tho thun thng mi u i PTA (Preferential Trading Arrangement) gia cc nc thnh vin ny, quy nh trong Hip nh k kt ti Manila ngy 24/2/19977 v trong Ngh nh th v m rng u i thu quan theo Tho thun PTA ngy 15/12/1987. (Hin nay form C khng dng na m thay th bng form D). Form D: L form cp cho hng ho c xut x ASEAN hng cc u i theo Hip nh v chng trnh u i thu quan c hiu lc chung CEPT (Common Effective Preferential Tariff) k ngy 28/1/1992 ti Singapore gia cc nc thnh vin ASEAN AFTA (ASEAN Free Trading Area) v Vit nam k tham gia vo ngy 15/12/1995 ti Bangkok. Form T: L form cp cho hng dt, may mc c sn xut, gia cng ti Vit nam xut khu sang cc nc c k kt Hip nh hng dt may vi Vit nam (nu c quy nh). Form hng dt th cng: L form cp cho cc loi hng dt th cng c xut kh sang cng ng Chu u EU theo ngh nh th D b sung cho Hip nh hng dt may gia Vit nam v EU. Form O: L form cp cho mt hng c ph t cc nc xut khu l thnh vin ca Hip hi c ph quc t (ICO International Coffee Organization) sang cc nc nhp khu cng l thnh vin ca ICO. Form X: L form cp cho mt hng c ph t cc nc xut khu l thnh vin ca Hip hi c ph quc t ICO sang cc nc nhp khu khng phi l thnh vin ca ICO. Cc loi form khc cp cho sn phm xut khu c xut x Vit nam sang cc nc nhp khu theo quy nh ring ca nc nhp khu. V d Form 59A ca Newzealand, Form Mehico. Xin C/O u?Hin nay, B cng thng c quyn cp C/O. B ny y quyn cho mt s c quan, t chc m nhn cng vic ny. Mi c quan c cp mt s loi C/O nht nh: VCCI: cp C/O form A, B Cc Phng Qun l Xut Nhp Khu ca B Cng thng: cp C/O form D, E, AK Cc Ban qun l Khu ch xut - Khu cng nghip c B Cng thng y quyn: cp C/O form D, E, AKBc 20: Tng lnh s hoc phng thng mi chng nhn hoc hp php ha giy chng nhn xut x v ha n v gi li cho ngi bnBc 21, 22: Nu hp ng mua bn gia 2 bn nhp khu v xut khu quy nh thanh ton theo gi CIF hoc gi CIP th ngi xut khu phi tin hnh mua bo him hng ha v yu cu cng ty bo him xut trnh bo him n v/hoc chng nhn bo him. Bo him n thng l nhng hp ng bo him chuyn, tc l bo him mt chuyn hng t ni nhn hng ch n ni cui cng. Tuy nhin, bo him n c th l mt bo him bao m tng chuyn hng s c mt chng nhn bo him c pht hnh theo bo him n. Loi tin trn chng t bo him phi cng loi vi hp ng ngoi thng hoc L/C v s tin bo him bng s tin thp nht m hp ng ngoi thng hoc L/C yu cu. Nu hp ng ngoi thng hoc L/C khng quy nh s tin bo him thp nht th ti thiu l phi bng 110% tr gi CIF hoc CIP hoc 110% s tin ca ha n hoc bt k chng t no khc.Bc 23: Chun b cc ti liu cn thit do nh nhp khu yu cu bng tn dng ri gi ti ngn hng vi b chng t.Cc chng t c th: B/L, ha n thng mi, bng k khai ng gi hng ha, giy chng nhn xut x, chng t bo him l hng, chng t giao hng, giy chng nhn hng ha xng khi, kim dch thc vt, giy lu cc ph, iu khon ca vn n ng bin, t k khai hng ha xut khu, nhp khu, hp ng mua bn hng ha...Bc 24, 25: Ngn hng thng bo kim tra chng t v thng bo n ngi xut khu tin hnh iu chnh nu c th.Ngi xut khu gi li ngn hng xc nhn nhng chng t ng v hp l.Bc 26: Chng t sa i c gi n ngn hng pht hnh thanh tonNgn hng thng bo c ti a 5 ngy lm vic ngn hng tip theo ngy xut trnh gi b chng t n ngn hng pht hnh.Bc 27: Chng t c kim tra v bt c sai bit no s c thng bo cho ngn hng thng boNgn hng pht hnh c ti a 5 ngy lm vic ngn hng tip theo ngy xut trnh quyt nh xem vic xut trnh c ph hp khng. Thi hn ny khng b rt ngn hoc khng b nh hng no khc bi s c xy ra trong hoc sau ngy xut trnh ri ng vo ngy ht hn hay ngy xut trnh cui cng. Cc sai bit thng gp trong b chng t:1) Sai bit lin quan n ha n thng mi:1.1) Sai bit trong chng t vn tii vi vn n thng gp nhng sai bit sau: Tn, a ch v cc thng tin khc v ngi gi hng, ngi nhn hng, ngi c thng bo khng ph hp vi cc quy nh ca L/C. Cng bc v cng d khng khp vi quy nh trong L/C. iu ny ch yu do ngi lp vn n khng nm vng L/C. B/L xut trnh cho ngn hng tr hn 21 ngy sau ngy lp vn n, hoc xut trnh khi L/C ht thi hn c hiu lc (tr trng hp L/C quy nh khc). L vn n lp theo hp ng thu tu (charter party Bill of Lading). (Nu L/C cho php th loi vn n ny s c chp nhn). Trn vn n ghi hng xp ln boong tu (on deck cargo) thay v ng ra phi ghi hng trong hm tu (on board). B/L xut trnh khng phi l vn n hon ho (unclear Bill of Lading) ngha l ch tu c ghi trn vn n v s khim khuyt ca hng giao: hng b b, bao b b rch,... Ghi nhng ni dung trn vn n khng ng vi quy nh ca L/C: s L/C, ngy m L/C khng chnh xc, cc iu kin ng gi v k m hiu hng ha khng ng theo L/C, ... K hu chuyn nhng L/C khng ng. Cc thay i b sung trn vn n khng c xc nhn ca ngi lp (ch k v con du). Vn n thiu tnh chnh xc thc do ngi lp vn n khng nu r t cch php l i vi trch nhim chuyn ch l hng ny. S hiu container hay l hng khng khp vi cc chng t khc nh chng t bo him, ho n, ...1.2) Sai bit trong chng t bo him Ghi sai tn ngi mua bo him, cc yu t v tu v hnh trnh nh tn tu, s vn n, cng bc hng, s lng, trng lng, s tin, loi tin trn bn hp ng,.. Sai s trn bng s v bng ch Mua bo him sau ngy giao hng, sau ngy k tn trn vn n hoc khng nu ngy lp chng t bo him. Ngi mua bo him khng k hu hay k hu khng hp l. D ngi bn hng mua bo him cho hng ho ca mnh nhng khi bn hng ha li cho ngi mua th quyn s hu hng ho s chuyn t ngi bn sang ngi mua. Do , ngi bn s chuyn quyn c bo him hng ho sang cho ngi mua hng ha bng cch k hu vo bn hp ng bo him. S bn chnh c xut trnh khng theo yu cu ca L/C. Khng nu s lng bn chnh c pht hnh. Khng nu hoc nu khng y cc iu kin bo him. Khng nu t chc gim nh hng ho hoc ni khiu ni, bi thng theo quy nh ca L/C. Mc mua bo him khng ng theo quy nh ca L/C. V d, L/C quy nh mc bo him l 110% tr gi ca CIF, nu ngi xut khu thm ch xut trnh chng t bo him 120% hoc 125% tr gi ca CIF th cng s khng c Ngn hng chp nhn. Cc chng t bo him do cc nh mi gii bo him cp cng s b Ngn hng t chi thanh ton.1.3) Sai bit trong chng t hng ha Tn v a ch ca cc bn c lin quan c ghi trn ho n thng mi khc vi L/C (nu thanh ton bng th tn dng) v cc chng t khc. S bn v loi ha n pht hnh khng theo yu cu ca L/C. Sai st v s bn Invoice cn xut trnh. S lng, n gi, m t hng ho, n gi, tng tr gi, n v tin t, iu kin ng gi v k m hiu hng ho khng chnh xc vi ni dung ca L/C hoc khng khp vi cc chng t khc, nhng ph ph khc khng quy nh trong L/C nhng li c tnh trong ha n thng mi. S L/C v ngy m L/C khng chnh xc. Khng c ch k theo quy nh ca L/C. Sai st v ngy k ho n: Ngy k lp ha n phi trc ngy k lp vn ti n (B/L). Nu ngy k ho n sau ngy k B/L th y l mt sai st nng n, chc chn ngn hng m L/C khng thanh ton. Ngoi ra, cn c cc trng hp sau: ngy k ho n trng vi ngy ht hn L/C, sau ngy ht hn L/C, hoc trc ngy ht hn L/C nhng khng cn thi gian chuyn b chng t sang xut trnh ti ngn hng m L/C trong trng hp L/C yu cu xut trnh ti ngn hng m L/C. Sai st v ngi lp ho n Cc d kin v vn ti hng ho (v d, tn cng xp hng, d hng) khng ph hp vi quy nh ca L/C. Sai st do thiu hoc sai nhng k hiu bt buc* Mc tn tu: thiu k hiu M/V hoc M/S trc tn tu (M/V: Name of ocean vessel; M/S: Name of ocean ship). * Mc s vn ti n khng ghi r.* Thiu nhng ghi ch bt buc theo quy nh ca L/C. Ty xo, sa cha khng c k tt. Tn v a ch ca cc bn c lin quan c ghi trn ho n thng mi khc vi L/C (nu thanh ton bng th tn dng) v cc chng t khc. S bn v loi ha n pht hnh khng theo yu cu ca L/C. Sai st v s bn Invoice cn xut trnh. S lng, n gi, m t hng ho, n gi, tng tr gi, n v tin t, iu kin ng gi v k m hiu hng ho khng chnh xc vi ni dung ca L/C hoc khng khp vi cc chng t khc, nhng ph ph khc khng quy nh trong L/C nhng li c tnh trong ha n thng mi. S L/C v ngy m L/C khng chnh xc. Khng c ch k theo quy nh ca L/C. Sai st v ngy k ho n: Ngy k lp ha n phi trc ngy k lp vn ti n (B/L). Nu ngy k ho n sau ngy k B/L th y l mt sai st nng n, chc chn ngn hng m L/C khng thanh ton. Ngoi ra, cn c cc trng hp sau: ngy k ho n trng vi ngy ht hn L/C, sau ngy ht hn L/C, hoc trc ngy ht hn L/C nhng khng cn thi gian chuyn b chng t sang xut trnh ti ngn hng m L/C trong trng hp L/C yu cu xut trnh ti ngn hng m L/C. Sai st v ngi lp ho n Cc d kin v vn ti hng ho (v d, tn cng xp hng, d hng) khng ph hp vi quy nh ca L/C. Sai st do thiu hoc sai nhng k hiu bt buc*. Mc tn tu: thiu k hiu M/V hoc M/S trc tn tu (M/V: Name of ocean vessel; M/S: Name of ocean ship). *. Mc s vn ti n khng ghi r.*. Thiu nhng ghi ch bt buc theo quy nh ca L/C. Ty xo, sa cha khng c k tt. Tn v a ch ca cc bn c lin quan c ghi trn ho n thng mi khc vi L/C (nu thanh ton bng th tn dng) v cc chng t khc. - S bn v loi ha n pht hnh khng theo yu cu ca L/C. V d, L/C c quy nh: Signed commercial invoice in duplicated and one copy. Nhng khi lp b chng t xut trnh thanh ton th ch thy c 2 bn chnh v khng c bn sao no c. - Sai st v s bn Invoice cn xut trnh: V d, trong L/C c quy nh rng Original and two coppies commercial invoice nhng khi lp ho n, cc cng ty xut khu li lp cc bn ging ht nhau, khng c du quy nh nn khng th phn bit u l bn chnh, u l bn sao. Do v tnh to nn s khng ph hp ca chng t so vi L/C. - S lng, n gi, m t hng ho, n gi, tng tr gi, n v tin t, iu kin ng gi v k m hiu hng ho khng chnh xc vi ni dung ca L/C hoc khng khp vi cc chng t khc, nhng ph ph khc khng quy nh trong L/C nhng li c tnh trong ha n thng mi. y l phn m cc cng ty xut nhp khu Vit Nam hay b sai st nht. - S L/C v ngy m L/C khng chnh xc. 2) Sai bit lin quan n chng t ti chnh Hi phiu thng mi: Thiu hoc khng chnh xc tn, a ch cc bn c lin quan Cha k hu S tin bng ch v bng s trn hi phiu khng khp nhau S tin trn hi phiu khng bng hay vt qu gi tr gi L/C quy nh Ngy k pht hi phiu qu hn ca L/C S L/C v ngy m L/C ghi trn hi phiu khng chnh xc S sa cha trn hi phiu khng ng du sa v k nhyNu b chng t xut trnh c hin tng sai bit th ty mc sai bit m ngn hng pht hnh c th t chi thanh ton hay la chn phng php x l thch hp.Nu ngn hng pht hnh quyt nh t chi thanh ton hoc thng lng thanh ton, th n phi gi thng bo ring v vic cho ngi xut trnh theo iu 16 (c) trong b tp qun quc t v L/C v thng bo phi c thc hin bng phng tin truyn thng hoc nu khng th th bng phng tin nhanh chng khc nhng khng c mun hn ngy lm vic ngn hnh th 5 tnh t ngy tip theo ngy xut trnh.Nu ngn hng pht hnh khng hnh ng ph hp vi cc quy nh ca iu khon 16 v chng t c sai bit, b qua sai bit v thng bo trong b tp qun quc t v L/C th s mt quyn khiu ni v xut trnh khng ph hp.Bc 28: Sai bit c gii quyt bi ngn hng thng bo v/ hoc thng bo cho ngi bnNgn hng thng bo c ti a 5 ngy lm vic ngn hng tip theo ngy ngn hng pht hnh gi thng bo v sai bit.Nu ngn hng thng bo quyt nh thng bo nhng sai bit th ngn hng thng bo phi thng bo cho ngi th hng bit rng t n khng th tha mn c tnh chn tht b ngoi ca tn dng, ca sa i hoc ca thng bo. Ngn hng thng bo s thc hin bng cch gi tr cc chng t cho ngi xut trnh vo bt c thi gian no.Bc 29: Ngi bn gii quyt nhng sai bit, nu c th th gi li hoc thng bo cho ngn hng Ngi bn c th gii quyt bng 4 cch1) Cam kt ming vi ngn hng thng bo v nhng sai st trong b chng t c thanh ton:Ngn hng s chp nhn thanh ton trong trng hp khi b chng t c sai st nh. Cch ny ch ph bin khi c s tn nhim ln nhau. Khi : Ngi xut khu phi c tnh trng ti chnh kh quan v l khch hng quen thuc ca ngn hng. Trong mt vi trng hp, ngn hng thng bo c th gi li mt s tin trong ti khon ch n lc ngn hng pht hnh cho php gii ta.2) Ngi xut khu vit th cam kt bi thngTheo tp qun, nh xut khu c th nh ngn hng ca mnh chit khu cc chng t bng th cam kt bi thng ca mnh d c sai bit i vi khch hng c tn nhim. Nu ngi xut khu khng phi l khch hng ca ngn hng giao dch, vic bo lnh ca nh xut khu phi c ngn hng ca mnh k xc nhn.Khi vic thanh ton c thc hin nh bi thng, nh xut khu s phi chu trch nhim hon ton v hu qu ca mi sai bit v c th b ngn hng chit khu yu cu hon tr s tin nu ngi mua khng nhn b chng t.3) Nh xut khu in cho ngn hng pht hnh xin php thanh tonNu th bi thng ca nh xut khu khng c ngn hng giao dch chp nhn hoc L/C cm giao dch bng th bi thng, nh xut khu c th yu cu ngn hng ca mnh in cho ngn hng pht hnh xin c php thanh ton. Trong bc in, ngn hng giao dch thng m t ngn gn b chng t lin h cng nh cc chi tit v cc sai bit chng t. Ngn hng giao dch ca ngi xut khu thng phi mt vi ngy hoc mt tun nhn c in tr li. Nh xut khu l ngi phi chu ph in bo.4) Nh xut khu chuyn sang phng thc nh thuNu khng th s dng mt trong nhng cch trn, nh xut khu c th yu cu ngn hng thng bo gi b chng t vi trch nhim ca mnh v mi ri ro n ngn hng pht hnh nh thu. Vi cch ny, nh xut khu phi ch mt thi gian mi c thanh ton. Ngn hng pht hnh s hnh ng nh mt ngn hng nh thu, s chuyn s tin thu c bng th hng khng cho nh xut khu thng qua ngn hng ca ngi ny. Nu gi tr hi phiu l mt s tin ln, nh xut khu nn yu cu ngn hng thu ngn chuyn s tin thu c trn bng in chuyn tin thu c tin nhanh hn.Bc 30: Ngn hng thng bo gi b chng t n ngn hng pht hnhNgn hng thng bo c ti a 5 ngy lm vic ngn hng tip theo ngy nh xut khu gi li b chng t.Bc 31: Ngn hng pht hnh pht hnh cc chng t cho ngi mua v tin hnh ghi n vo ti khon ca ngi mua. Khi ngn hng pht hnh hoc ngn hng c ch nh nhn b chng t, h tin hnh kim tra tnh hp l ca b chng t. Nu b chng t hp l, h s tin hnh thanh ton (i vi L/C tr ngay) hoc i in chp nhn thanh ton (i vi L/C tr chm).Trong trng hp b chng t c bt hp l, h s i in thng bo bt hp l cho ngn hng gi b chng t xin ch th ng thi thng bo cho ngi ngh m L/C. Nu ngi ngh m L/C v ngi th hng L/C thng lng chp nhn bt hp l, ngn hng nhn chng t s giao b chng t cho ngi ngh m L/C i ly thanh ton hoc chp nhn thanh ton, nu hai bn khng tha thun c bt hp l, ngn hng nhn b chng t s tin hnh hon tr b chng t cho ngn hng xut trnh da trn ch th ca ngn hng xut trnh. Trng hp L/C cho php i tin bng in, khi nhn c in i tin, ngn hng pht hnh tin hnh thanh ton cho ngn hng i tin hoc y quyn cho ngn hng bi hon thanh ton. Ngi ngh m L/C thc hin vic thanh ton hoc lm cc th tc khc theo yu cu ca ngn hng nhn chng t:Sau khi kim tra chng t,nu chp nhn chng t th ngi NK s lm cc th tc cn thit theo yu cu ca ngn hng c nhn chng t. Ngn hng phi lm cc th tc cn thit chuyn giao chng t cho ngi ngh m L/C. Ri ro i vi ngn hng pht hnh.Khi nhn c b chng t xut trnh, nu NH pht hnh tr tin hay chp nhn thanh ton hi phiu k hn m khng c s kim tra mt cch thch ng b chng t, b chng t c li, nh NK khng chp nhn, th NH khng th i tin nh NK. Ri ro o c i vi nh NK.Mt nh XK ch tm gian ln c th xut trnh b chng t gi mo, c b ngoi ph hp vi L/C cho NH m thc t khng c hng giao, ngi NK vn phi thanh ton cho NH ngay c trong trng hp khng nhn c hng hoc nhn c hng khng ng theo hp ng.Bc 31a: Ngi mua s gi chng t thng bo n ni lm th tc hi quan thng quan.

Bc 31b: Hng ho c thng quan v c nhn vo kho ca ngi mua. Nhim v ca ngi mua khi tin hnh khai ba hi quan: Nhn phn hi ca h thng VNACCS v kt qu phn lung, a im, hnh thc, mc kim tra thc t hng ho; Np h s giy c quan hi quan kim tra chi tit h s; chun b cc iu kin kim thc t hng ho; Thc hin y cc ngha v v thu, ph, l ph (nu c).Lu : Mi t khai c khai ti a 50 mt hng, trng hp mt l hng c trn 50 mt hng, ngi khai hi quan s phi thc hin khai bo trn nhiu t khai, cc t khai ca cng mt l hng c lin kt vi nhau da trn s nhnh ca t khai.Nu trong L/C, ngn hng pht hnh khng qui nh b vn n y (full set off bills of lading) th mt ngi NK c th ly c hng ho khi ch cn xut trnh mt phn ca b vn n, trong khi ngi tr tin hng ho li l ngn hng pht hnh theo cam kt ca L/C. Ri ro o c i vi nh NK.Vi ngi mua s trung thc ca ngi bn l rt quan trng bi v NH ch lm vic vi cc chng t m khng cn bit vic giao hng c ng hp ng hay khng. Do nh NK c th gp ri ro nu nh XK c hnh vi gian di, la o trong vic giao hng nh : c tnh giao hng km phm cht, khng ng s lngBc 31: Ngn hng pht hnh u quyn thanh ton cho Ngn hng c.Khi thanh ton ngn hng pht hnh ch cn c vo b chng t. Khi nh XK xut trnh b chng t ph hp v mt hnh thc vi nhng iu khon quy nh trong L/C th ngn hng pht hnh L/C phi tr tin v iu kin cho nh XK.Nh vy, vic thanh ton L/C khng h cn c vo tnh hnh thc t ca hng ho, NH cng khng c ngha v xem xt vic giao hng ho thc t c khp ng vi chng t hay khng m ch cn c vo chng t do ngi bn xut trnh, nu thy cc chng t b mt ph hp vi cc iu kin ca L/C th tr tin cho ngi bn. Thi hn thanh ton L/C ty thuc vo loi L/C c pht hnh: Th tn dng tr ngay (Sight Letter of Credit). Th tn dng tr chm (Deferred Letter of Credit). Th tn dng thanh ton hn hp (Mixed Payment Letter of Credit) Th tn dng iu khon (Red Clause Letter of Credit). Ri ro i vi nh Xut khu:Nu nh XK xut trnh b chng t khng ph hp vi L/C th mi khon thanh ton hay chp nhn c th u b t chi, v nh XK phi t x l hng ho nh d hng, lu kho cho n khi vn c gii quyt hoc phi tm ngi mua mi, bn u gi hay ch hng v quay v nc. ng thi, nh XK phi chu nhng chi ph nh lu tu qu hn, ph lu kho trong khi khng bit r lp trng ca nh NK l s ng hay t chi nhn hng v l do b chng t c sai st.Nu NH pht hnh mt kh nng thanh ton, th cho d b chng t xut trnh l hon ho th cng khng c thanh ton. Ri ro i vi ngn hng pht hnh:Ngn hng pht hnh phi thc hin thanh ton cho ngi th hng theo qui nh ca L/C ngay c trong trng hp nh NK mt kh nng thanh ton hoc b ph sn do kinh doanh thua l.Trong trng hp hng n trc b chng t th NH pht hnh hay c yu cu chp nhn thanh ton cho ngi th hng m cha nhn thy b chng t. Nu khng c s chp nhn trc ca ngi NK v vic hon tr, th NH pht hnh s gp ri ro khi b chng t c sai st, khi nh NK khng chp nhn v NH s khng truy hon c tin t nh NK.Bc 32: Ton b tin hng v cc ph c ngn hng thng bo chuyn vo ti khon ca ngi bn.Bc 33: Ngi bn nhn s tin thanh ton, tin hnh sao lu chng t v kt thc qu trnh giao hng.

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