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1
I H C KINH T THNH PH H CH MINH
U KI I QU C T
(INCOTERMS)
GVHD: GS.TS V THANH THU
THNH VIN NHM:
Phan Thi Bnh
V Phan Ch
T ng Quay Mnh
Tr
2
M C L C
I. L thuy t chung .............................................................................................................. 3
1. L ch s hnh thnh: ...................................................................................................... 3
1.1 Tm t i c a Incoterm qua tng phin bn .................................................. 3
i c a Incoterms 2010: c 6 nguyn nhn ................................. 10
2. Vai tr c a Incoterms ................................................................................................. 10
3. Gi i thi u Incoterms 2010 ......................................................................................... 12
a) K t c u c a incoterm 2010 ..................................................................................... 12
b) N i dung chnh ca Incoterms 2010: ..................................................................... 13
3.1 Incoterms 2000 ....................................................................................................... 27
3.2 S khc bi t gi a Incoterms 2000 v 2010 ............................................................ 28
3.3 Nh i c a Incoterms 2010 ...................................................................... 31
1. V m t k t c u ........................................................................................................ 31
2. V m t n i dung: .................................................................................................... 33
II. H Incoterms 2010 ..................................................................................... 41
1. L thuy t chung ......................................................................................................... 41
2. V n d ng Incoterms ................................................................................................... 44
3
U KI I QU C T (INCOTERMS )
I. L thuy t chung
1. L ch s hnh thnh:
Sau chin tranh th gi i th nh t, kinh t th gi i ph c h i, bun bn quc t pht tri n
v m r t u ki n thu n l i cho ho i pht tri n gi a cc
qu c t b ng v ngn ng , chu s u ti t khc
nhau v t i d d n t i hi u l m, tranh chp ki n t
m i qu c t (ICC- international chamber of commerce) c tr s t ng
u ki i qu c t (Incoterms- international commercial terms) l u tin
p t c, Incoterms c nhi u nh doanh nghip c a nhi c th a
nh n v p dng v tnh r rng, d hi u, ph c cc t i ph
bi n trong bun bn quc t . N u ki n kinh doanh quc t
i th Incoterms c hon thi i m i theo bi u hi ng
v th c ti n. th t v y, t i n nay, Incoterms c s i v b sung 7
l
n Incoterms i dung ch g u ki i,
n Incoterms 1953 g u ki n, Incoterms 1967 g u ki n, Incoterms
1980 g u ki n, v Incoterms u
ki i. V Incoterms u ki i.
1.1 Tm t i c a Incoterm qua t ng phin b n
Tn
phin
b n
N i dung ban hnh/
s i.
Bn bn Bn mua
Incoterm
1936
Ban hnh v u
ki n giao hng.
Incoterms 1936 ch
y u gi i thch nh ng
u ki n s d ng
c v n t i
ng b ng
thu . Trn th c t ,
Incoterms 1936
EXW (Ex
Works): Giao ti
ng.
i
quy t c a
bn mua trong thi
h n v t m do
h
bn mua c th x p
n
v n t i c a mnh.
Nh n hng t a
m c a bn
bn, chu m i r i
ro v ph t
lo li u vi c
chuyn ch v
FCA (Free
Carrier): Giao
4
c cc nh
kinh doanh tha
nh n v s d ng
r ng ri v khng
gi i thch h c
nh ng t p qun
i quan
tr ng.
i chuyn
ch
FOT (Free on
Truck) Giao ln
tu.
FAS (Free
alongside ship):
Giao d c m ng
tu.
FOB (Free on
Boat): Giao ln
tu.
i
ch u chi ph xp hng
ln tu.
Cc khon chi ph
c
v n t i, ph b o
hi m thu c v
trch nhi m c a
bn mua hng.
CFR (Cost and
Freight): Gi v
c ph.
K k t h ng chuyn ch ng
bi n v tr
chuy n
c
L y gi y php xut kh u, n p thu v l
ph xu t kh u.
Giao hng ln tu
Cung cp cho bn n
ng bi n hon
h o.
Tr ti n chi ph b c hng ln tu.
Tr ti n chi ph d hng nu chi ph ny
c.
Nh n hng khi n
c giao
cho mnh.
Tr ti n chi ph d n u chi ph
m trong
c.
Ch u m i r i ro v t n th t v
hng k t khi
hng qua hn
lan can tu
c ng b c.
CIF (Cost,
Insurance,
Freight): Gi, bo
hi c ph.
B sung thm trch
nhi m c a CFR, bn
u
ki n gi CIF cn ph i
c b o hi
th chuy ng
b o ch ng
(ti m b o) cho cc
5
r i ro trong qu trnh
v n chuy n t cc nh
b o hi m.
Incoterm
1953
Ban hnh v u
ki n giao hng:
u giao hng
Incoterm 1936.
B sung thm 2 u ki n: DES v
DEQ. S d ng cho
c v n
t ng bi n v
ng thu .
DES (Delivered
Ex ship): Giao ti
tu.
i quy o t c a
bn mua trn tu
chuyn ch t i c ng
d hng.
Cung cp vho c l nh giao hng
cng cc chng t
sao cho bn mua c
th nh n hng ti
tu.
Nh n hng ti boong tu.
Tr ph b c d tu.
L y gi y php nh p kh u,
n p thu v l
ph nh p kh u.
Ch u r i ro khi nh n hng.
DEQ (Delivered
Ex Quay): Giao
h ng t i c u c ng.
Incoterm
1953
(s a l n
1 vo
1967)
u ki n giao
Incoterm 1953
B sung thm 2 u ki n: DAF v
DDP.
DAF (Delivered
At Frontier):
Giao hng ti
bin gi i.
Gia
l hng.
mua
mnh.
Hon thnh
ph khc lin
6
giao hng trn
DDP (Delivered
Duty Paid): Giao
p thu .
Thanh ton m c
ph v n chuy n v
gnh chu m i r i ro
n khi hng ha
c giao cho bn
ph i n p m i th thu
(n c khi
c giao cho
bn mua, chng h n
thu nh p kh u.
Bn mua phi
ch u chi ph b c
d hng khi hng
n chuy n
n.
Incoterm
1953
(s a l n
2 vo
1976)
u ki n giao
Incoterms 1953
(s i l n 1)
B sung thm 01
u ki n: FOA (:
FOB Airport)
Giao ln my bay,
gi i quy t cc
v giao hng
t i sn bay.
FOA (FOB
Airport)
Incoterm
1980
Incoterms 1953
CPT.
CIP (Carriage
and Insurance
Paid to):
c ph v bo
hi m tr t m
n.
Giao hng cho
tin
giao
cho mnh
7
CIF v CFR khi
CPT (Carriage
c
tr t n.
Bn bn thanh ton
c ph v n t i t i
nh.
Bn mua thanh
ton ph bo
hi m. M i r i ro
v hng ha
chuy n t bn
bn sang bn mua
khi hng ha
c giao cho
bn v n t u
tin.
Incoterm
1990
Incoterms
FOA v FOT, v
DDU.
DDU (Delivered
Duty Unpaid):
p
thu .
bn mua hng).
8
Incoterm
2000
Incoterms 2000 gi
u ki n
Incoterms 1990
i n i
u ki n
FCA, FAS v DEQ.
FCA (Incoterm
2000) L y gi y php xut kh u, n p thu v l
ph xu t kh u.
Giao hng t a m v trong th i
nh cho
i v n t i do
i mua ch nh.
Cung cp b ng ch ng giao hng cho
i v n t i (ho
Ch nh kp th i v n
t i.
K h ng v n t i v tr
c ph v n
t i.
Ch u r i ro v t n th t v
hng t khi
i v n t i
nh c
hng.
FAS (Incoterm
2000)
Giao hng dc m n
i mua
ch nh. Cung cp
ch ng t hon ho
ng l ch ng minh
t th c
s d c m n tu
K p th i ch nh
tu chuyn ch
K k t h ng
chuyn ch v tr
c c L y gi y
php xut kh u,
n p thu v l ph
xu t. Chu m i
r i ro v t n th t
v hng k t khi
c s
c giao d c
m n tu
DEQ (Incoterm
2000) i quy t
c a bn mua trn
c u c ng.
Cung cp vho c l nh giao
hng sao cho bn
mua nhn hng ti
c ng.
Tr ti n cho ph b c d .
Nh n hng trn c u c ng
c a c n.
L y gi y php nh p kh u,
n p thu v
ph, l ph
nh p kh u n u
h ng quy
nh bn mua
ph i n p.
9
L y gi y php nhp kh u, n p thu ,
thu quan v l ph
v thu nh p kh u
n u h ng quy
u
c p thu
Ch u m i r i ro v hng ho
khi hng ho
i
quy nh
t c a mnh.
Incoterm
2010
Incoterms
DEQ, DDU trong
Incoterms 2000
DAT v DAP
DAT (Delivered
At Terminal):
Giao hng ti
b n.
- i s t c kh n
v n t i (gi u ki c
).
- B c ch u ki n DAT c th l m t c ng bi u
ki n ny c th thay th u
ki n DEQ trong Incoterms 2000
DAP (Delivered
At Place): Giao
t n.
- i s t c n d
kh n v n t i (gi ng cc