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22. Khi thc hin thanh ton tn dng chng t, doanh nghip xut
khu cn lu nhng iu g?
Phng thctn dngchngt l mtsthathun,trong mt
ngn hng - ngn hng mthtn dng- theo yu cucakhch hng -
ngiyu cumthtn dng- str mtstinnhtnh cho mt
ngikhc - ngihng listincathtn dng- hoc chpnhn
hiphiudo nginy k pht trongphmvi stinkhi nginy
xuttrnh cho ngn hng mtb chng tthanh ton ph h pvi
nhng quy nh ra trong thtn dng.
Trong phng thc tn dng chng t th quyn li ca ngi bnc m bo hn nh: m bo thu tin v an ton; gi tr hp ng
thu v khng b mt gi trong trng hp tin t bin ng; m rng qua
h bun bn; trong nhng iu kin thng mi ging nhau th thu tin
cng nhanh cng tt. Tuy nhin, ngi xut khu cng s gp phi
nhng ri ro nht nh v cn lu nhng im sau.
1. Ngi hng li L/C kim tra ni dung L/C, nu chp nhn th tin
hnh giao hng, ngc li th yu cu ngn hng pht hnh tu chnh L/C
cho ph hp vi hp ng v lut l c lin quan m hai bn p dng.
Nhng yu cu kim tra nh sau
Kh nng thanh ton ca ngn hng pht hnh Ni dung L/C khng tri vi ni dung ca hp ng Nhng yu cu ca ngn hng pht hnh L/C i vi ngi
hng li phi c tnh kh thi, khng tri vi lut l c lin
quan n L/C m 2 bn ang p dng
V chng t xut trnh phi ph hp v b mt vi cc iukin v iu khon ca L/C, cho nn, phi kim tra k lng
hnh thc cu ch ghi trong L/C, cu ch no khng r rng,
m h m cho th hiu bng nhiu cch khc nhau, cn yu
cu ngn hng pht hnh lm r.
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2. Ngi hng li L/C ngoi hp ng, cn phi nghin cu ni dung
L/C ch o giao hng cho ng cc yu cu ca L/C, bi v ch c
nh th mi nhn c cc chng t giao hng ph hp vi L/C.
3. Ngi hng li lp b chng t thanh ton theo yu cu ca L/C
xut trnh i tin ngn hng pht hnh L/C. B chng t gm c: Hi
phiu hoc ha n(nu khng dng hi phiu), cc chng t thng
mi, th yu cu i tin theo L/C.
4. 5 cch i tin c quy nh trong L/C:
Ngui hng li i tin ngn hng thng bo Ngui hng li i tin ngn hng th ba Ngui hng li i tin ngn hngchit khu ch nh Ngui hng li i tin bng in Ngui hng li i tin ngn hng pht hnh
Chn cch no l hon ton ph thuc vo s tha thun cc bn trong
m phn v k kt hp ng.
5. Trong giao dch L/C khng xc nhn, ngi xut khu cth phi chu
ri ro khng c thanh ton nu :
(i) xy ra cc bin c khng thun li quc gia ni ngn hng pht hnh
t tr s hot ng, hoc
(ii) ngn hng pht hnh gp kh khn v kh nng thanh ton.
V vy, nu ngi xut khu khng th nh gi mc ri ro lin quan
n ngn hng pht hnh, th ngi xut khu nn yu cu ngn hng xc
nhn v mc an ton cho ngi xut khu s cao hn. c ngn
hng xc nhn, ngi xut khu nn tham kho kin ca ngn hng
trc khi tham gia vo mt giao dch xut khu no .
23. Khi thc hin thanh ton tn dng chng t, doanh nghip nhp
khu cn lu nhng iu g?
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1. Trckhi m L/C, ngi mua cn tha thun c th vi ngi bn v
cc khon thanh ton, lch giao hng, phng tin giao hng, v cc
chng t cn xut trnh.
2. Ngi mua phi nhn thc rng L/C khng phi l hnh thc thanh
ton an ton tuyt i v ngn hng ch giao dch trn chng t ch khng
bit n hng ha. Nu chng t ph hp vi cc iu kin, iu hon
ca L/C th ngi mua phi tr tin mc d hng ha giao khng ng
vi hp ng.
3. m bo chc chn l L/C ph hp vi hp ng
4. Cc iu kin ca L/C phi m bo ngn gn, d hiu, khng nn avo L/C cc ni dung qu chi tit v cc quy cch k thut qu phc tp.
5. Trong qu trnh giao dch nu c nghi ng, ngi xut khunn lin h
ngay vi NH phi hp x l.
6. Ngi mua cm xem xt trnh ri ro do bin ng tgi ngoi t.
24. Theo UCP600, Khi thc hin thanh ton tn dng chng t, ngn
hng pht hnh cn lu nhng iu g?
Trcht,ivingn hng mL/C, cnc vo nxin m
L/C cangi nhp khu pht hnh L/C v tm cch thng bo
L/C cng vi vic gibn gcL/C cho ngixutkhu.Thng
thngvicthng bo v giL/Cphithng qua mtngn h ng i l
ca n nc ngixutkhu.Cngc thngn hng ny gi thng
bngcL/C cho ngixutkhu.
Nuc yu cusai,b sung cangixin mL/C ca
ngixutkhuivi L/C, ngn hng tinhnh si,b sung khic vnbnchnh thc ca khch hng gi n.
Ngn hng c trch nhi mkimtra chng tcangixutkhu
gin,nuchngtph hpvinhngiuquy nh trong L/C v
khng mu thunlnnhau th trtincho ngixutkhuv i tin
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nginhpkhu,ngc lith tchi thanh ton. Khi kimtra chng
tcangi xutkhugin,ngn hng chchu trch nhimkim
tra bngoi cachngt cph hpviL/C hay khng chkhng
chutrch nhimvkimtra tnh chtphp l v tnh chnh xc ca
chngtv.v.. Mistranh chpvtnh chtbn trongca chngt
l do nginhpkhuv xutkhutgiiquyt.
Ngn hng cmin trch nhim trong trnghpngn hng
rivo ngcc bt khkhng nhchintranh, nh cng, ni lan,
ltli,ngtv.v.. NuL/C hthngia lc ,ngn hng cng
khng chu trch nhim thanh ton nhngbchngtginvo dp, trkhi c nhngquy nhdphng. Mihuqusinh ra do li
camnh, ngn hng mL/C phichu trch nhim.Ngn hng c
hngmtkhonthtcph mL/C thng thngt0,125% n
0,5% trgi caL/C.
25. Theo UCP600, Khi thc hin thanh ton tn dng chng t, ngn
hng thng bo cn lu nhng iu g?
ivingn hng thng bo. Ngn hng thng bo l ngn hng
il cangn hng mL/C ncngixutkhu.Khi thc hin
thanh ton tn dng chng t, ngn hng thng bo cn lu nhng iu
nh sau:
Khi nhncinthng bo L/C ca ngn hng mL/C, ngn
hng ny schuyn ton bnidung L/C nhncho ngixutkhu
dihnh thcvnbn.
Ngn hng thng bo chchutrch nhimchuynnguy n vnbc
inchkhng chutrch nhimphi dch,dingiicc tchuyn
mn ra tingaph ng.Nungn hng thng bo sai nhngnidung
in nhncth ngn hng phichutrch nhim.V vy trong
cuibcthbo L/C bao gicngc cu Xinlu, chng ti khng
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Ngn hng mL/C Ngn hng thng bo
L/C
Nginhpkhu Ngixutkhu
(8) (7) (1)
(2)(5)
(6)
(6) (5) (3)
(4)
chutrch nhim vbtcmtslilmhay thiust trong chuynv
dchbcinny.
Khi nhncbchngtcangixutkhugin,ngn
hng phichuynngay v nguyn vnbchngtcho ngn hng
mL/C.
Ngn hng khng chu trch nhim v nhng hu qu pht
sinh do s chm tr v/hocmt mt chng t trn ngin
ngn hng mL/C, min l chngminh rng mnh chuynnguyn
vnv nghnbchngtqua buin.
26. Trnh by im khc bit trong quy trnh thanh ton tn dng
chng t ca cc ngn hng thng mi VN theo UCP?
Quy trnh thanh ton tn dng: 8 bc
Chi nhnh NHPH
(1) Nginhpkhul m nxin mthtn dngginngn h ng camnhyu cummtthtn dngcho ngixutkhuhng(2) Cncvo nxin m thtn dng,ngn hng mthtn dngslpmtth tn dng v thng qua ngn hng i l ca mnh nc ngixutkhu thngbo vicmthtn dngv chuynthtn dngnngixutkhu(3) Khi nhn c thng bo ny, ngn hng thng bo s thng bo cho
ngixutkhu ton bnidung thng bo vvicmth tn dng,khi nhnc bngcthtn dngth chuynngay cho ngixutkhu(4) Ngixutkhunuchpnhnth tn dngth tinhnh giao hng, nukhng
ngh ngn hng m L/C sa i, b sung th tn dng cho ph hp vi hpng5) Sau khi giao hng, ngixutkhu lp bchng t theo yu cu ca th tndngxut trnh thng qua ngn hng thng bo cho ngn hng m th tn dng
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xin thanh ton
(6) Ngn hng mthtn d ngkimtra bchngt ,nuthyph hpvi thtn dng th tin hnh tr tin cho ngixutkhu.Nu thy khng ph hp,
ngn hng tchithanh ton v gitrliton bchngtcho ngixutkhu(7) Ngn hng m th tn dng i tin ngi nhp khu v chuyn b chngtcho nginhpkhusau khi nhnctinhocchpnhnthanh ton(8) Nginhpkhukimtra chngt,nuthyph hpvithtn dngthhon trtinlicho ngn hng mthtn dng,nukhng th c quyntchitrtin
Mt s khc bit trong quy trnh thanh ton tn dng chng t ca
cc ngn hng thng mi VN
1. Cc bn tham gia trongphngthctn dngchngt
Ngixin mth tn d ng Ngn hng m th tn dng Ngihng li th tn dng Ngn hng thng bo thtn dng
Ngoi 4 i tng trn, trong phng thc thanh ton tn dngchng
tcn c th xuthinth m hai ngn hng, l ngn hng xc nhn
nu l loithtn dngxc nhnv ngn hng thanh ton nungn
hng mthtn dngkhng trctipthanh ton m chnh mtngnhng khc thanh ton tincho nh xutkhu.
2. Trong quy trnh 1. Thc t, ngi nhp khu Vit Nam khng th yu
cu trc tip ngn hng pht hnh(m) pht hnh L/C m phi thng qua
chi nhnh ca n c h khu thng tr cng vi nginhp khu. Trong
trng hp ny, vai tr ca chi nhnh ngn hng pht hnh l ngn hng
yu cu pht hnh L/C(applicant bank)
3. Quy trnh 5, xut trnh chng t. L/C thng c quy nh mt thi hn
hiu lc hp l ti thiu l 21 ngy sau khi giao hng. Tuy nhin, gim
thi hn hiu lc v thu c tin sm th bn xut trnh c th lp trc
1 s chng t c th khng nht thit phi sau ngy giao hng nh
C/O, C/I,....Khi xut trnh chng t kim tra phi nm trong thi hn
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xut trnh tuy nhinc th xy ra trng hp sai st cn chu chnh li v
vy trn thc th th thi hn ko di thm 1,2 ngy vn chp nhn c.
4. Trong bc 6, 7, Ngn hng pht hnh thng bo kt qu kim tra
chng t cho ngi yu cu v tip theo l ngi yu cu chp nhn hay
t chi thanh ton. Tuy l 2 bc ring r nhng trong thc th din ra l
qu trnh kim tra chng t kp bao gm bn gc b chng t do ngi
hng li xut trnh v b bn sao chng t c lp theo quy nh trong
UCP600. Trong thi gian ngn hng pht hnh kim tra b chng t
trong 2-3 ngy v thi gian cn li ginh cho ngi nhp khu
5. Quy trnh (6,7,8) chp nhn hoc t chi thanh ton:Ngn hng pht hnh Vit Nam thng bo kt qu kim tra chng t bng
vn bn cho ngi yu cu vquy nh ngi yu cu tr li bng vn
bn trong vng 48 ting, nu qu thi hn, coi nh ng vi kt qu
kim tra ca ngn hng pht hnh
27. Trnh by quy trnh pht hnh L/C. Ngn hng pht hnh th tn
dng c th gp nhng ri ro g khi thanh ton tn dng chng t?
trnh ri ro, Ngn hng phi lm g?
QUI TRNH M L/CQui trnh m L/C bt u t lc n v nhp khu lp giy n ngh
m L/C gi vo ngn hng v kt thc khi n v nhp khu nhn c
L/C do ngn hng thng bo chuyn n.Ton b qui trnh ny lin quan
n bn bn : n v nhp khu, ngn hng m L/C, ngn hng thng
bo v n v nhp khu, trong n v nhp khu m L/C v ngn
hng m L/C ng vai tr ch ng .Chi tit qui trnh m L/C th hintrong s sau:
NH
thng bo L/CNH m L/C
L/C
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(2)
(1) Cn c vo hp ng mua bn ngoi thng (hoc ha n cho
hng) n v nhp khu vit giy ngh m th tn dng n ngn hng
phc v mnh (ni n v m ti khon ngoi t yu cu ngn hng m
mt th tn dng cho ngi bn, n v xut khu hng). Khi vit giy
ngh m L/C, n v nhp khu cn ch :
- Vit ng mu giy ngh m L/C do ngn hng m L/C nhnh.
- n v nhp khu cn thn trng v cn nhc k khi a ra nhngrng buc bn xut khu vo L/C.
- Tn trng nhng iukhon trong hp ng trnh tnh trng muthun. Tuy nhin khi cn iu chnh hp ng cng c th thay i
mt s ni dung k.
- Vit ti thiu 2 bn giy n ngh m L/C. y l c s php l gii quyt tranh chp gia n v nhp khu v ngn hng m L/C
v cng l c s ngn hng vit th tn dng gi cho n v xutkhu.
Ngoi giy ngh m L/C, nh nhp khu cn phi gi km c
chng t sau:
- Giy php kinh doanh xut nhp khu trc tip
(1)
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- Giy php nhp khu l hng hay quota nhp khu.- Hp ng ngoi thng.- Phng n sn xut kinh doanh- Bo co ti chnh, bo co lu chuyn tin t, cc giy t
khc
(2) 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/Ccho d ngi m L/C c tin hay khng,cn tn ti hay ph sn. Do ,
NH 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.
Ngn hng pht hnh L/C thng qua ngn hng i l ca mnh
nc ngi hng li L/C v ngn hng i l ny c vai tr l ngn
hng thng bo L/C. Trong trng hp, ngn hng thng bo khng c
quan h i l vi ngn hng pht hnh th phi qua 1 ngn hng th 3 c
quan h i l vi c hai ngn hng thng bo v ngn hng pht hnh
theo quy trnh pht hnh nh sau
(1) Ngn hnh pht hnh pht hnh L/C qua ngn hng il
(2) Ngn hng i l thng bo L/C cho ngn hng thng bo.
C 3 hnh thc pht hnh L/C
- Pht hnh bng th
- Pht hnh bng in: Telex, Fax, SWIFT MT 700.
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TipnhnL/C
Kimtra L/C
Thng bo L/C nnh xutkhu
Tipnhn& kimtra BCT
B thpl Hpl
TrliBCT cho nhxutkhu
ChuynBCT n
Thanh ton
Qui trnh nghipvngn hng thng bo L /C trong phngthctn dngchngt
- Pht hnh hn hp: va bng thu, va bng in.
L/C c coi nh hon thnh vic pht hnh mt khi bn thn L/C
thot ra khi tm kim sot ca ngn hng pht hnh.
Ri ro i vi NH pht hnh (NH m L/C- issuing bank):
NH pht hnh l NH i din cho ngi nhp khu, n cung cp tn dng
cho ngi nhp khu. NH ny thng c hai bn nhp khu v xut
khu tho thun la chn v c quy nh trong hp ng, nu cha c
s quy nh trc, ngi nhp khu c quyn la chn. Ri ro i vi
NH pht hnh l ch NH pht hnh vn phi thc hin thanh ton cho
ngi th hng theo quy nh ca L/C trong trng hp nh nhp khu
ch tm khng thanh ton hay khng c kh nng thanh ton.
Bin php:Trc khi chp nhn pht hnh L/C, NH cn thm nh mt
cch cht ch ging nh vic cp mt khon tn dng cho khch hng.
28. Trnh by quy trnh thng bo L/C. Ngn hng thng bo th tn
dng c th gp nhng ri ro g khi thanh ton tn dng chng t?
trnh ri ro, Ngn hng phi lm g?
Quy trnh thng bo L/C
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Qui trnh thng bo L/C bt u t bc (3). Khi nhn c th tn
dng ca ngn hng m L/C gi n, ngn hng thng bo s tin hnh
kim tra tnh xc thc ca th tn dng, ri chuyn bn chnh L/C cho
n v xut khu di hnh thc vn bn nguyn vn. Vic thng bo L/C
c th thc hin qua hai ngn hng. Trnh t ca qui trnh ny nh sau:
Tip nhn v kim tra tnh chn tht ca L/C Kim tra ni dung ca L/C Thng bo L/C v km theo xc nhn L/C Thu ph L/C
1.Tip nhn v kim tra tnh chn tht ca L/CNgn hng thng bo tip nhn L/C (cc tu chnh L/C nu c) t
mt trong nhng ngn hng sau:
-Ngn hng pht hnh L/C nc ngoi
-Ngn hng thng bo nc ngoi
-Ngn hng thng bo trong nc.
Sau khi nhn L/C di hnh thc th, telex, swift, ngn hng phi ghi
ngy gi nhn v ng du RECEIVED.
Sau Ngn hng tin hnh kim tra tnh chn tht b ngoi L/C nh
sau:
1.1Nu L/C m bng th:
Trn L/C phi c ch k y quyn ca ngn hng pht hnh L/C.
Ngn hng thng bo kim tra tnh xc thc ch k trn L/C, bng cch so
snh i chiu vi mu ch k m ngn hng pht hng L/C nc ngoi
cung cp trc phi khp ng. C hai trng hp xy ra:
Nu ch k trn L/C ng vi ch k mu m ngn hng m L/C ng k ti ngn hng thng bo, ngn hng ny s tin hnh kim
tra ni dung L/Cv thng bo cho ngi xut khu.
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Nu ch k trn L/C khng ng hoc cha ng k ch k mu tingn hng thng bo, ngn hng ny phi in cho ngn hnh pht
hng L/C xc minh tnh chn tht ca L/C, ng thi bo cho
ngi xut khu bit tnh chn tht ca L/C c xc minh. Sau
khi nhn c in xc minh ch k ca ngn hng pht hnh L/C,
ngn hng thng bo phi kim tra m test nhn c v bo cho
ngi xut khu bit.
1.2Nu L/C m bng TelexKhi nhn c L/C m bng telex, ngn hng kimtra Testkey ng
th thc hin cc bc tip theo. Nu Testkey sai, ngn hng in tra sot thng bo cho ngn hng pht hnh L/C bit v yu cu ngn hng ny
cung cp Test ng.
1.3Nu L/C m bng SWIFT
Khi nhn c L/C m bng SWIFT coi nh xcthc ti ngn
hng v h thng SWIFT t ng gii m khi nhn c thng tin t ngn
hng m L/C nc ngoi.
Mt s qui nh ca UCP 600 v vic thng bo L/C( iu 9):
c. Ngn hng thng bo c th s dng dch v ca mt ngn hng
khc thng bo th tn dng v bt k tu chnh no n ngi
th hng. Thng qua vic thng bo th tn dng, ngn hng
thng bo th hai cho thy rng n xc nh tnh chn tht b
mt ca thng bo m n nhn c v thng bo phn n chnh
xc cc iu kin v iu khon ca th tn dng.
d. Nu mt ngn hng c yu cu thng bo mt th tn dng m
n khng lm vy th n phi thng bo khng chm tr cho ngn
hng m ti n nhn c th tn dng .
2.Kim tra ni dung ca L/CKim tra ni dung ca L/C nhm gip ngn hng thng bo ch cc
iu kin c bit, cc sai st hoc bt hp l ( nu c) trong qu trnh
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thc hin L/C v bo cho ngi xut khu bit yu cu ngi nhp
khu sa i trc khi tin hnh thc hin L/C. Ngn hng gip ngi
xut khu pht hin cc bt li m h khng th thc hin c khi nh
nhp khu sa i hoc thm bt cc iu khon trong L/C khng ph
hp vi hp ng thng mi k gia hai bn. kim tra L/C tt,
ngn hng phi da trn hai i hi sau:
- Ni dung cc iu khon ca L/C phi r rng, y v chnh xc- Cc ni dung ca L/C s khng gy bt li cho nh xut khu
Thng thng th ngn hng 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
nn km theo khong chnh lch hn hoc km.
Ngy v a im ht hiu lc 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 bn v n c im li l
gip ngi bn d xut trnh chng t thanh ton.
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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 ngym ngi xut khu giao hng v lp b chng t thanhton.
- S ngy chuyn b chng t thanh ton n ngn hng giao dch.- S ngy lu gi 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 trnhchng t ht ngy ht hiu lc.
Ngy giao hngThng thng ngy giao hng trn L/C thng l: latest shipmment
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 ti
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Kim 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 ngc 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.
3.Thng bo L /C cho khch hngNgn 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. Ngn hng giao L/C bn gc cho khch
hng sau khi thu ph.
4.Thu phNgn hng t ng ghi n ti khon tin gi thu ph, mc ph s
c tnh theo biu ph hin hnh cng vi 10% thu VAT, gm: ph
thng bo, ph xc nhn, in bo
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Ri ro: NH thng bo l NH c NH m yu cu thng bo mt L/C do
NH m pht hnh cho ngi bn. NH thng bo phi chu trch nhim v
tnh chn tht, hp l ca th tn dng (bao gm c vic xc minh ch k,
kho m, mu in) trc khi gi thng bo cho nh xut khu. Ri ro
i vi NH thng bo xy ra khi gp phi mt L/C gi (hoc sa i gi)
m khng c ghi ch g. Theo thng l quc t th NH thng bo phi
chu hon ton trch nhim vi cc bn lin quan.
Bin php:
Ngn hng thng bo lm ng cc bc quy nh v kim traL/C trc khi gi thng bo cho ngi xut khu
Ngn hng thng bo chchutrch nhimchuynnguyn vnbcint ngn hng m n ngi xut khu
Ngn hng thng bo l ngn hng i l ca ngn hng phthnh L/C chu trch nhim thng bo L/C n ngi xut khu,
mi sa i lin quan n L/C phi c lp, v c quyt nh
cng nh xc minh t ngn hng pht hnh khi c s thng
nht gia ngi yu cu v ngi hng li. V vy, ngn hng
thng bo phi cn trng khi thng bo L/C cng nh sa i
L/C.
Khi nhncbchngtcangixutkhugin,ngnhng phichuynngay v nguyn vnbchngtcho ngn
hng mL/C.
29. Trnh by quy trnh xc nhn L/C. Ngn hng xc nhn th tn
dng c th gp nhng ri ro g khi thanh ton tn dng chng t?
trnh ri ro, Ngn hng phi lm g?
Ngn hng xc nhn l ngn hng th 3 theo yu cu ca ngn
hng pht hnh L/C ng ra cng cam kt tr tin cho ngi hng li
L/C
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NH xc nhn thng l NH ln c uy tn trn th trng tn dng
v ti chnh quc t hoc c quan h tin gi, tin vay vi NH m, c
NH m yu cu xc nhn v cam kt tr tin cho ngi bn nu nh NH
m khng thc hin c ngha v ca mnh.
Ngn hng xc nhn c th thc hin quy trnh xc nhn theo 2
ngha Guarantee or Acceptance
+ Guarantee:NH m yu cu xc nhn v cam kt tr tin cho ngi bn
nu nh NH m khng thc hin c ngha v ca mnh
+ Acceptance: NH xc nhn chp nhn thanh ton ngay.
Ri roi vi NH xc nhn xy ra khi h khng nm vng cnng lc ti chnh ca NH m m xc nhn theo yu cu ca h ri khi
xy ra hu qu th li phi chu trch nhim thanh ton thay cho NH m
L/C do NH m L/C thiu thin ch hay mt kh nng thanh ton, thm ch
b ph sn.
Bin php: i vi NH xc nhn, khi tham gia xc nhn l h t
rng buc trch nhim ca mnh vo ngha v thanh ton L/C khi c tranh
chp gia hai bn.V vy, nu ngn hng pht hnh khng phi l ngn
hng i l hoc cha c mi quan h tin cy, ngn hng xc nhn yu
cu ngn hng pht hnh L/C phi k qu xc nhn 100% gi tr L/C.
30. Trnh by thng lng thanh ton b chng t theo L/C. Ngn
hng thnglng b chng t (negotiating bank) c th gp ri ro
g khi thng lng thanh ton b chng t theo L/C? trnh ri
ro, ngn hng phi lm g?
Thng lng thanh ton b chng t l vic ngn hng ch nh mua cchi phiu(k pht i tin ngn hngkhc, tr ngn hng ch nh) v/
hoc cc chng t khi xut trnh ph hp bng cch tr tin trc hoc
ng trc cho ngi th hng vo hoc trc ngy lm vic ca ngn
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hng m vo ngy , ngn hng c ch nh hon tr tin.(iu 2,
UCP600)
Ri roi vi NH thng lng b chng t c ch nh : Mc dNH
c ch nh khng c mt trch nhim no phi thanh ton cho nh
xut khu trc khi nhn c tin t NH pht hnh. Tuy nhin trong
thc t, cc NH c ch nh thng ng trc tin cho nhxut khu
tr gip cho nh xut khu. Do , NH ny thng phi t chu ri ro
tn dng i vi NH pht hnh hoc nh xut khu.
Bin php:Cc NH c ch nh ng trc tin cho nh xut khu vi
iu kin truy i (with recourse)Yu cu ngn hng pht hnh phi c ngn hng xc nhn cam kt hon
tr tin cho ngn hng thng lng thanh ton cho mt xut trnh ph
hp v chuyn giao chng t. V vy, vic hon tr s tin ca mt
chng t ph hp c gi tr thanh ton bng chp nhn hoc tr tin sau
vo lc o hn, d cho ngn hng thng lng tr tin hoc
mua trc hn hay khng.
31.Khi lm th tc m L/C, ngi nhp khu cn lu g? trnh
ri rocnlm g?
Giao dchtn dngchngtclpvicc giao dchkhc. Tr n
quan imcangn h ng, thtn dngclpvihpng giangi
mv ngihngmcd thtn d ngcthho nghavv quyn
licahai bn: bn mua v bn bn, trong bn mua yu cungn
hng mbothanh ton cho bn bn, bn bn phigiao hng ngqui
nhtheo hpng,ngthihn,thitlpchngthon chnhv
hpl, thngbo cho ngimua v cc iukinkhc thothun.
Tuy nhin trnphngdintngthtnh clpcathtn dngchl
tngi, biv i vingimua v ngibn, thtn dngphil
nhnggiao dchli n quan chtchvicc giao dchcahpng
Comment [1T1]: ri ro lin quan n lm th tcm L/C hay l ri ro i vi ngi nhp khu trongtn dng chng t?
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thngmi,mcd trong quan hvingn hng hphi thanhn hai
loigiao dchl tch bit.
Lu khi lm th tc xin m th tn dng nhp khu:
1. Ngi nhp khumunmthtn dngcho ngixutkhuhng
trchtphivityu cumthtn dngginNgn hng pht
hnh.Vitgiyxin mthtn dngtheo mu in sncaNgn hng
pht hnh v theo th tchinhnh cangn hng quy nh. Thc ra
n yu cu pht hnh th tn dng theo mu chun quc t (Standafo,
Standaci) nn nh nhp khu ch phi in ni dung cn thit vo ch
trng v xa i nhng thng tin khng cn thit. bo m tnh chnhxc ca n v sau ny l th tn dng (L/C), nh nhp khu phi da
trn c s cc ni dung ca Hp ng mua bn hng ha quc t lp
n, trnh mi s sai khc.
2. V Ngn hng m L/C theo yu cu ca ngi nhp khu, do vy ngi
nhp khu nn xem xt k ni dung ca hp ng m bo khi a
vo L/C khng b mu thun v nu c mu thun tc l ngi nhp khu
vi phm hp ng. Ni chung, Hsm nginhpkhuphi gin
ngn hng mthtn dngbao gm:
(1) Yu cumthtn dngnhpkhu,2bn
(2) 2 ynhimchi, mttrthtcph mL/C, mtk
qumL/C.
(3) Hpngthngmi(bnsao)
(4) Giyphp nhpkhuhocquota ivinhnghng ho qunl
bnghnngch
(5) Quytnhbnhimgim cv kton trng
(bnsao)
(6) Giyphp kinh doanh (bnsao)
(7) Bo co ti chnh canvxin mthtn dng
(8) Sdti khon ngoi t tingn hng mL/C ti thiu 500USD
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hocngoi t tongng.
(9) Mtschngtkhc c lin quan (tutheo tngngn hng yu cu
khc nhau)
Tu tng ngn hng s yu cu mt s th tc khc nhau nhng c
mt s th tc chung l:Hp ng ngoithng; n xin m L/c; Hp
ng mua ngoi t; Tho thun cung cp dch v( y l phn ph chnh
lch t gi bn ngoi t ca NH ). Ring i vi L/C nhp khu bng vn
vay ca Chnh Ph, ODA, ngoi nhng qui nh nu trn ngi nhp
khu cn gi cho Ngn hng nhng giy t nh: Ph duyt s dng vn
vay Chnh ph, ODA ca b Ti chnh; ph duyt Hp ng ca T chcti tr vn vay.
3. Khi in vo n yu cu pht hnh L/C cn ch nh sau:
3.1. Thtn d ngc thmbngin hay bngth.
Numbngth th khi nhncinbo, ngn hng thngbo ncngixutkhuphixc nhnbngvnbnv bn gc
L/C schuyn cho ngi hng li L/C.
Numbngin, ngn hng mL/C schuynbn telex hocfax L/C gccho ngi hng li, khng cn thng bo L/C na
3.2. L/C mqua ngn hng no th ngi nhpkhuphighi r rng,
cthv theo s thathun trong hpngmua bn, nuchac s
thathuntr c th cho ngn hng pht hnh tlachn trong s
ngn hng il cah.
3.3. Cncv o quy nhcahpngm xc nhloiL/C v xa b
nhngchkhng cn thit.Ghi r tn, achy v achin
tn cangi hnglithtn dng.
3.4. Stincathtn dngcnphighi r loingoit,bngsv
bngch.Thanh ton bnghiphiu tr tinngay th xa chbtrng
giachat------- sight,cn thanh ton bnghiphiuX ngy th
inchv svo chtrng,v datni nety (90) days after --------
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3.5. Chngtthanh ton miloitithiul 3 bn,nucnnhiuhn
th ghi vo Yu cu mL/C ngn hng avo iukinmL/C.
3.6. Vcc loichngtcnch myimsau y:
Vnnghi Freight to collectivigi FOB, ghi Freightprepaid p dngvi gi CFR hocCIF. Cc vnnphi lm theo
lnhcaNgn hng NgoithngVitNam v phithng bo cho
nginhpkhunc ta. Ha nthngminucnl ha n
chi titthphiinthm chDETAILED trcchcommercial. Bo
himnchcnkhi mua theo gi CIF, numua theo gi FOB v
CFR th xa i.Cnghi r iukinbohim no, bao nhiu % trgiha n,thanh ton bngloitinno v.v..
Giychngnhn kimnghimdo ai cp,x nghipsnxut,ngixutkhuhay cquan kimnghim,gim nhcaNh nc
hoc tnhn v.v.. ty theo sthathuntrong hpng.
Giychngnhnxutxthng thng do Phng Thng mica ncngi xut khucphocc thdo ngixutkhutcp,
nhngt thng dng.
Bngk chi titnggi bao b thngl do ngixutkhuhay ngisnxutt cp,ttnhin cngphiquy nhtrong hpng.
Nhngnidung vhng ha nhtn hng, trnglng, quycchphmcht,k m hiu,gi nvuphicghi vo Yu cu
mL/C.
Cch vn ti,giao nhn, nigiao hng, nibch ng v.v.. tronghpng quy nh nhthno th ghi vo Yu cumL/C nhth.
Hpngmua bn lm csmthtn dngcnghi r shiu,ngy k hpng v hai bn k kt.
Cc iukinkhc l nhngiukinm nginhpkhu raivingixut khuv yu cu thchin.Cc iukinny
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thngkhng c nu trn hoc l cth ha nhngiukinnu
trn.
Chk cagim ccc nvkinh doanh nhpkhuv ktontrng.
4. C s vit n l hp ng mua bn ngoi thng k kt nhng nh
nhp khu c th thm mt s ni dung c li cho mnh.
5. Trn n phi c ch k ca Gim c v K ton trng n v nhp
khu. Nu thc hin nhp khu u thc th trn n xin m L/C phi c
y 4 ch k: ch k ca Gim c v K ton trng n v nhp
khu u thc v ch k ca Gim c v K ton trng ca n v nhnu thc
6. trnh L/C phi tu chnh nhiu ln mt thi gian v tn km, nh
nhp khu c th fax n xin m L/C n nh xut khu xem trc v xin
kin.
7.Nh nhp khu nn xem L/C bn gc v ngh tu chnh nu cn
bo v quyn li cho mnh.
Khi lm th tc m L/C trnh ri ro ngi nhp khu cn phi:
1. Chn ngn hng pht hnh uy tn v thanh ton quc t
2. Quy nh r cc ngn hng xc nhn, thng bo, thanh ton, chit khu
thun li cho ngi xut khu v gim chi ph thanh ton.
3. Khng nn ph thuc qu nhiuvo ngn hng, ngi nhp khu phi
nm c k nng trong thanh ton quc t gim thiu ti a ri ro t
pha ngn hng.
4. trnh L/C phi tu chnh nhiu ln mt thi gian v tn km, nh
nhp khu c th fax n xin m L/C n nh xut khu xem trc v xin
kin.
5. Khi c sa i tu chnh L/C cn xc minh r rng sa i gia ngn
hng pht hnh, thng bo,...v s chp thun t ngi hng li.
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Ri ro ngi nhp khu gp khi s dng phng thc thanh ton tn dng
v bin php
1. Ri ro do ngi xut khu khng cung cp hng ho
Bin php:
- Tm hiu bn hng k lng
- Tham kho kin ngn hng v qu trnh kinh doanh ca ngi xut
khu
- Quy nh trong hp ng iu khon Penalty, trong quy nh pht
bn no khng thc hin ngha v ca mnh mt cch y
- Yu cu c hai bn k qu ti mt ngn hng m bo thc hin hpng
- Yu cu nhng cng c ca ngn hng nh: Standby L/C, Bank
Guarantee, Performance Bond.. ( ch p dng i vi nhng hp ng ln
v khch hng khng quenbit nhau) m bo quyn li nh nhp
khu
2. Ri ro do thanh ton da trn chng t gi, chng t khng trung
thc, mu thun gia hng ho v chng t
Bin php:
- Yu cu v ni dung v hnh thc chng t phi rt cht ch, khng yu
cu chung chung.
- Chng t phi do nhng c quan ng tin cy cp
- Vn n do hng tu ch danh lp. Khi xp hng ho phi c s gim
st ca i din pha nh nhp khu kp thi i chiu s tht gi ca
vn n v lch trnh tu ( i vi l hng c gi tr ln)
- ngh nh xut khu gi thng 1/3 b vn n gc ( bn chnh) thngti nh nhp khu
- Ho n thng mi i hi phi c s xc nhn ca i din pha nh
nhp khu hoc ca Phng Thng mi hoc ho n lnh s (
Consulars invoice)
Comment [1T2]: T tm c ci ri ro ny thy nkhng tha nn c y nh
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- Giy chng nhn cht lng do c quan c uy tn nc xut khu
hoc quc t cp hoc c s gim st kim tra v k xc nhn vo giy
chng nhn ca i din pha nh nhp khu
- Giy chng nhn s lng cng phi c s gim st ca i din pha
nh nhp khu hoc idin thng mi Vit Nam
- Cung cp giy chng nhn kim tra ( Certificate of inspection)
3. Cc ri ro khc nh: la chn hng tu khng tin cy, h hng
hng ho do xp hng khng ng quy nh
Bin php:
- Ginh quyn ch ng thu tu ( nhp khu theoiu kin nhm F)- Ch nh hng tu ni ting, c bit nn thu tu ca cc hng c vn
phng giao dch ti nc nh nhp khu
- Mua bo him cho hng ho
- Trong hp ng nn rng buc trch nhim ca nh xut khu trong vn
xp hng ln tu nh nhp khu theo iu kin FOB stowed, CFR
stowed, CIF stowed
32. Xut trnh ph hp theo iu 2 ca UCP? Nu 1 xut trnh ph
hp th ngn hng pht hnh/xc nhn/ch nh phi lm g theo iu
15 UCP?
(iu 2 UCP600) Xut trnh ph hp ngha l vic xut trnh cc chng
t ph hp vi cc iu kin v iu khon ca tn dng, vi cc iu
khon c th p dng ca cc quy tc UCP600, ISBP681 v vi tp qun
ngn hng tiu chun quc t.
(iu 15 UCP600): Khi mt ngn hng pht hnh quyt nh vic xuttrnh chng t l ph hp, th n phi thanh ton
Khi mt ngn hng xc nhn quyt nh vic xut trnh l ph hp,th n phi thanh ton hoc thng lng thanh ton v chuyn giao cc
chng t n ngn hng pht hnh
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Khi mt ngn hng ch nh quyt nh vic xut trnh l ph hpv thanh ton hoc thng lng thanh ton, th n phi chuyn giao
chng t n ngn hng xc nhn hoc ngn hng pht hnh.
33. Nu xut trnh khng ph hp th ngn hng pht hnh/xc
nhn/ch nh phi lm g theo iu 16 UCP?
(iu 16 UCP600)Chng t c sai bit, b qua sai bit v thng bo
Khi mt ngn hng ch nh hnh ng theo s ch nh, mt ngn
hng xc nhn, nu c, hoc ngn hng pht hnh quyt nh vic xut
trnh l khng ph hp th ngn hng c th t chi thanh ton hocthng lng thanh ton
Khi mt ngn hng pht hnh quyt nh vic xut trnh l khng
ph hp, th n c th theo cch thc ring ca mnh tip xc vi ngi
yu cu ngh b qua sai bit. Tuy nhin, th mi ngn hng ch c 5
ngy lm vic ngn hng tip theo ngy xut trnh quyt nh xem vic
xut trnh chng t c ph hp hay khng. Thi hn ny khng b rt
ngn hoc khng b nh hng no khc bi s c xy ra trong v sau khi
ngy xut trnh ri ng vo ngy ht hn hay ngy xut trinh cui cng.
Khi mt ngn hng ch nh hnh ng theo s ch nh, mt ngn
hng xc nhn, nu c, hoc 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
Thng bo phi nu r:
1.Ngn hng ang t chi thanh ton hoc thng lng thanh ton2. Tng sai bit m ngn hng t chi thanh ton v thng lng
thanh ton v
ngn hng ang gi cc chng t ch ch th ca ngi xuttrnh
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ngn hng pht hnh ang gi cc chng t cho n khi n nhnc s b qua sai bit t ngi yu cu v ng chp nhn sai
bit, hoc nhn c nhng ch th khc t ngi xut trnh trc
khi ng chp nhn b qua sai bit
ngn hng ang chuyn tr li chng t ngn hng ang hnh ng theo nhng ch th nhn c trc
y t ngi xut trnh.
Thng bo phi c thc hin bng phng tin truyn thng
hoc bng phng tin nhanh chng khc khng c mun hn ngy
lm vic ngn hng th5 tnh t ngy tip theo ngy xut trnh.Nu thng bo trong trng hpngn hng ang gi cc chng t
ch ch th ca ngi xut trnh; ngn hng pht hnh ang gi cc
chng t cho n khi n nhn c s b qua sai bit t ngi yu cu v
ng chp nhn sai bit, hoc nhn c nhng ch th khc t ngi
xut trnh trc khi ng chp nhn b qua sai bit; ngn hng ang
chuyn tr li chng t th c th gi tr cc chng t cho ngi xut
trnh vo bt k thi gian no
Nu ngn hng pht hnh v ngn hng xc nhn khng hnh ng
ph hp vi cc iu khon theo UCP600 th s mt quyn khiu ni v
xut trnh chng t khng ph hp
Khi ngn hng pht hnh v xc nhn gi thng bo cho ngi
xut trnh t chi thanh ton hoc thng lng thanh ton ph hp theo
ng quy nh th ngn hng c quyn i li tin, k c tin li,hoc
bt c s tin hon tr no m n thc hin.
Tm li, Ngn hng pht hnh/xc nhn/ch nh kim tra pht hin
chng t c sai bit th phi:
- Thng bo khng chm tr cc sai bit cho ngi hng li L/C bit,
gi chng t li v ch kin nh ot ca ngi hng li
- C th tranh th kin ca ngi yu cu v cc sai bit
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- C th c ngi hng li y quyn thng tho v cc sai bit
vi ngi yu cu
- Trong trng hp khng th b qua cc sai bit, ngn hng phi tr li
chng t cho ngi xut trnh chng t khng chm tr, nu khng s
mt quyn t chi chng t c sai bit.
34. Phn tch quyn li ca ngi xut khu v nhp khu trong
phng thc thanh ton tn dng chng t?
Li ch ca vic s dng th tn dng
(i). Trong cc giao dch xut khuNu la chn v s dng ng, L/C c th em li nhiu li ch v c
bit l s an ton cn thit cho ngi xut khu m bo l ngi nhp
khu s phi thanh ton tin. Tuy nhin, c c cc li ch ny, ngi
xut khu nht thit phi thc hin theo ng cc nguyn tc v cc qui
nh.
Cc li ch i vi ngi xut khu
-Ngn hng s thc hin thanh ton ng nh qui nh trong th tn dng
bt k vic ngi mua c mun tr tin hay khng
-Ngi mua khng c t chi thanh ton v bt c l do g
- Chm tr trong vic chuyn chng t c hn ch ti a
- Thanh ton bng th tn dng c thc hin nhanh hn so vi nh thu
- Khi chng t c chuyn n ngn hng pht hnh, vic thanh ton
c tin hnh ngay hoc vo mt ngy xc nh (nu l L/C tr chm).
- Khch hng c th ngh chit khu L/C c trc tin s dng cho
vic chun b thc hin hp ng.
(ii). Trong cc giao dch nhp khu
Nu la chn v s ng, L/C c th em li nhiu li ch v c bit l
s an ton cn thit cho ngi nhp khu m bo l ngi xut khu s
phi thc hin hp ng. Tuy nhin, c c cc li ch ny,ngi
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nhp khu nht thit phi thc hin theo ng cc nguyn tc v cc qui
nh.
Cc li ch i vi ngi nhp khu
- Ch khi hng ha thc s c giao th ngi nhp khu mi phi tr
tin.
-Ngi nhp khu c th yn tm l ngi xut khu s phi lm tt c
nhng g theo qui nh trong L/C m bo vic ngi xut khu s
c thanh ton tin (nu khng ngi xut khu s mt tin).
35. Phn tch iu 4 ca UCP. Anh ch c bnh lun g v iu khonny khi s dng phng thc thanh ton bng L/C?
- L/C c hnh thnh da trn c s ca HMB, nhng khi c
hnh thnh th c lp hon ton vi HMB
- H l c s ca L/C: Nu hp ng quy nh thanh ton theo L/C
th L/C ra i. Hp ng c trc(master), L/C c sau(baby)
- L/C c lp vi hp ng: Khi ngn hng tr tin cho ngi bn, ngi
mua khi hon tr tin cho ngn hng phi da vo chng t v L/C ngoi
ra khng da vo hp ng hay bt k mt hnh vi thng mi no khc.
36. Xut trnh ph hp theo UCP600 l g? Nhng ni dung cnkim
tra i vi i vi ha n thng mi (Commercial Invoice) theo
UCP 600 v ISBP681?
(iu 2 UCP600) Xut trnh ph hp ngha l vic xut trnh cc chng
t ph hp vi cc iu kin v iu khon ca tn dng, vi cc iu
khon c th p dng ca cc quy tc UCP600, ISBP681 v vi tp qunngn hng tiu chun quc t.
HOA NTHNG MI (Commercial Invoice)
M t Th tn dung yu cu 1 hoa n makhng giai thch thm
th bt c cc loi ha n no xut trnh u c th p ng yu cu. V
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d : ha n thng mi, ha n hi quan, Tuy nhin hoa n tam
th i, chiu l ho c tng t lakhng c chp nhn.
Ha nthngminucnl ha n chi titthphiin
thm chDETAILED trcchcommercial ). C khi L/C cn yu cu
phi s giy php nhp khu vo ha n v cch tnh ha n
Ha n thng lp thnh nhiu bn theo quy nh trong L/C. Tuy nhin,
thng l 5 bn, 1 bn gc 4 bn sao.
Theo ISBP 681: M ta ha ng ho a, dch v ho c ca c thc hin va
nhng yu c u chung co lin quan n ho a n nh sau:
M tahang hoa di ch vu vacac thc hin trong hoa n phaiph hp vi m t trong Th tn dng.
M tahang hoa di ch vu vacac thc hin trong hoa n phaiphn nh hng ha no thc s c giao hoc c cung ng.
1 ha n m t ton b hng ha nh qui nh trong Th tn dng sau
o ghi rolanhng hang nao ac giao, cng c th chp nhn
c.
M tha n phi k khai gi tr hng ha giao hoc dchv hoc cc thc hin c cung ng. n gia , nu co , v ng
tin ghi trong hoa n phai phu h p v i ng tin trong Th tn dung.
Ha n phi th hin mi chit khu vagiam giaac yu cu
trong th tn dung.
Nu iu kin thng ma i la1b phn cu a m tahang hoatrong Th tn dung ho c c ghi gn lin v i s tin, th ha n phi
ghi roiu kin thng ma i o v nu m t hng ha ch ra ngun
ca cc iu kin thng mi, th n phi ch r ngun ca cc thng
mi .
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Tr khi Th tn dung yu cu, ha n khng cn thit phik v ghi ngy.
S lng, trng lng v th tch hng ha k khai trong han ko mu thun v i k khai trong ch ng t khac.
Ha n khng c thc hin: Nu giao hang hoa v t quaho c khng c yu cu
trong Th tn dung. V d: hng mu, v t phm quang cao th
ha n khng c thhin iu o, ngay cakhi no i rola
min ph.
S lng hang hoa yu cu trong th tn dung co ththay itrong 1 dung sai +/- 5% ( ngoi tr nhng Th tn dng qui nh s
lng khng c tng ho c giam; ho c n vitnh labao, gi
).M t s thay i tng ln +5% v s lng hang hoa khng cho
php s tin thanh ton vt qu s tin ca Th tn dng.
Ngay cakhi cm giao hang t ng phn, th dung sai km 5%trn s tin ca ha n l c chp nhn.Nu Th tn dung
khng qui i nh s lng thhoa n coi nh thanh toan cho toan
b s lng.
Nu Th tn dung yu cu giao hang nhiu ln thmi lngiao hang phai phu h p v i li ch trnh giao hang.
Nhng ni dung cn kim tra
- Kim tra s bn c xut trnh c ng quy nh ca L/C khng?- Kim tra cc d liu v ngi bn, ngi mua ( tn cng ty, a ch, s
in thoi...) so vi ni dung ca L/C quy nh c ph hp khng?
- Ho n c ch k xc nhn ca ngi th hng hay khng?Nu ho
n khng phi do ngi th hng lp th ho n c coi l hp l khi
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L/C c quy nh chp nhn chng t do bn th ba lp: commercial
invoice issued by third party is acceptable hay third party acceptable
- M t trn ho n c ng quy nh ca L/C hay khng?
- Kim tra s lng, trng lng, n gi, tng tr gi, iu kin c s
giao hng, iu kin ng gi v k m hiu hng ho c mu thun vi
cc chng t khc nh phiu ng gi, vn n ng bin hoc vn n
hng khng...
- Kim tra ho n v cc d kin m ngn hng cp trong L/C,
hp ng, giy php xut nhp khu... v cc thng tin khc ghi trn ho
n: s L/C, loi v ngy m L/C, tn phng tin vn ti, cng xp,cng d hng, s v ngy lp ho n c ph hp vi L/C v cc chng
t khc hay khng?
Bt hp l thng gp khi kim tra ho n thng mi:
- Tn v a ch ca cc bn c lin quan c ghi trn ho n thng
mi khc vi L/C v cc chng t khc
- S bn hon pht hnh khng theo yu cu ca L/C
- S lng, n gi, m t hng ho, tng tr gi, iu kin ng gi v k
m hiu hng ho trn ho n khng chnh xc vi ni dung ca L/C
- S L/C v ngy m L/C khng chnh xc
- Cc d kin v vn ti hng ho khng ph hp vi B/L
- Khng c ch k theo quy nh ca L/C
37. Phn tch iu 10 ca UCP. Anh ch c bnh lun g v iu khon
ny khi s dng phng thc thanh ton bng L/C?
SaiL/C ca nc ngoi gi n phi c ngn hng pht hnh L/Cthng bo ngay cho n v nhp khu
Vic sa i L/C phi c lp bng vn bn v c s xc nhn ca
ngn hng pht hnh L/C. vn bn sa i c xc nhn tr thnh
mt b phn cu thnh ca L/C v hy b nhng ni dung c c lin
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quan.
Vicsaithtn dngc thxutpht tpha ngixutkhuhoc
ngn hng mL/C, nhngnidung saichc gi trthchinnu
thamn nhngyu cusau:
(1) Saibsung L/C trong thihnhiulccaL/C
(2) Cc nidung giao dchc lin quan nnidung saihayb
sung L/C phi ctinhnh bngvnbnnhinbo, tht,in
tn, telex v.v..
(3) Ttccc giao dchc lin quan nnidung saihaybsung
L/C c th tin hnh trctipgiahai ngixutkhuv nhpkhu,nhngktqucuicng phic s xc nhncaNgn hng pht hnh
L/C v ngn hng xc nhn L/C nu c.
C th l, khi ng sa i L/C, n v kinh doanh nhp khu phi gi
"giy iu chnh th tn dng" c ch k ca gim c n ngn hng
pht hnh L/C. Trn c s ny ngn hng pht hnh L/C mi tin hnh
sa i L/C