BNG NH GI NHM

H v tn

Nhim v

T nh gi

Nhm nh gi

K tn

Nguyn Th Thu Phng

Nhm trng

o Th Phng

Thnh vin

Nguyn Th Thy

Thnh vin

Phm Th Thy Nga

Thnh vin

Trn Hong Qun

Thnh vin

Nguyn Th Sinh

Thnh vin

Bi Cng Thnh

Thnh vin

Hong Th Tho

Thnh vin

Nguyn L Phng Tho

Thnh vin

Dng Th Thu Trang

Thnh vin

I.Li m u

Xu hng quc t ha nn kinh t m ra cho nhn loi cnh ca giao lu y trin vng. Lch s chng minh rng khng mt quc gia no c th pht trin trong s tch bit vi th gii bn ngoi, cc nc ang xch li gn nhau thng qua chic cu ni thng mi quc t.Vt qua khng gian v thi gian nhng lung chu chuyn hng ha, dch v v tin t to ra s gn kt bn vng gia cung v cu nhng nc c trnh kinh t khc nhau v ngy tr nn phong ph, a dng ko theo s phc tp ngy cng ln trong qu trnh cui cng ca cuc trao i, thanh ton quc t. c xem l mt nhn t quan trng thc y s pht trin ca thng mi quc t, hot ng thanh ton quc t khng ngng c i mi v hon thin nhm p ng yu cu thun tin, nhanh chng ca cc giao dch thng mi

Cng vi xu hng hi nhp ngy cng tng, cc mi giao lu thng mi cng ngy cng c m rng. iu t ra cho cc ngn hng thng mi phi pht trin dch v thng mi mt cch tng ng, trong khng th khng k n hot ng thanh ton quc t vi nhiu phng thc thanh ton a dng, phong ph.Trong cc phng thc thanh ton ny, thanh ton tn dng chng t l phng thc c s dng ph bin nht do nhng u vit ca n. Song tn dng chng t khng phi nghip v n gin, trong thc t cng tc ny gp khng t nhng ri ro gy thit hi cho ti chnh ln uy tn cho cc ngn hng thng mi cng nh cc doanh nghip Vit Nam

II. Ni dung

1. Tng quan v phng thc thanh ton L/C.

1.1 Khi nim v phng thc tn dng chng t.

Phng thc thanh ton tn dng chng t l s tha thun m trong mt ngn hng (ngn hng m th tn dng) theo yu cu ca khch hng (ngi xin m th tn dng) cam kt s tr mt s tin nht nh cho mt ngi th ba (ngi hng s tin ca th tn dng) hoc chp nhn hi phiu do ngi th ba ny k pht trong phm vi s tin , khi ngi th ba ny xut trnh cho ngn hng mt b chng t thanh ton ph hp vi nhng quy nh ra trong mt vn bn gi l th tn dng (Letter of Credit), vit tt l L/C.

Do phng thc tr tin ngy cng mang li nhiu ri ro cho ngi mua nn trong hot ng mua bn quc t, th tn dng c s dng ngy mt ph bin hn nhm bo m li ch cho c hai bn. Theo , vic thanh ton ch c ngn hng chp nhn sau khi ngi bn xut trnh y b chng t.

1.2 Ni dung phng thc tn dng chng t.

*Trong thng mi quc t, cc bn tham gia trong phng thc thanh ton tn dng chng t bao gm:

-Ngi xin m th tn dng (Applicant): l ngi mua hng, ngi nhp khu hoc l ngi nhn nhp khu y thc cho ngi khc. Ngi ny c 2 ngha v c bn l:

+Vit giy ngh xin m L/C.

+Kim tra b chng t do ngn hng xut trnh, nu thy hp l s thanh ton cho ngn hng.

-Ngn hng m th tn dng (Issuing Bank / Issuer): l ngn hng ca ngi nhp khu, hoc mt t chc no c nng lc ti chnh tt v c kh nng pht hnh, n cung cp tn dng cho ngi nhp khu. Ngha v c bn nh sau:

+Kim tra giy ngh xin m L/C

+Pht hnh L/C cam kt tr tin cho ngi hng li, v bng mi bin php nhanh chng, hp l thng bo ni dung ca L/C cho ngi c hng li bit.

+Kim tra b chng t do ngi hng li xut trnh, nu tha mn cc cam kt v iu kin ca l/C th s tr tin cho ngi hng li.

-Ngi hng li th tn dng (Benificary): l ngi xut khu hay bt c ngi no khc do ngi hng li ch nh. Ngha v c bn:

+Kim tra ni dung c bn ca L/C

+Khi thy L/C hp l, c kh nng p ng yu cu ca L/C th giao hng ph hp vi yu cu ca L/C.

+Thit lp b chng t tha mn cc yu cu, iu kin ca L/C v xut trnh cho ngn hng lm vic.

-Ngn hng thng bo th tn dng (Advising Bank / Adviser): l ngn hng i l ca ngn hng pht hnh L/C nc ngi hng li hoc mt t chc bt k, min l c nng lc, tha mn cc iu kin. n c ngha v thng bo y ni dung ca L/C cho ngi hng li v khng phi chu trch nhim v tnh chnh xc hay thiu st ca L/C.

*Qu trnh nghip v:

1.Sau khi thng nht v cc iu kin bn hng v k kt hp ng, ngi nhp khu lm n gi n ngn hng ca mnh xin m L/C cho ngi xut khu hng.2.Cn c vo n xin m L/C, ngn hng pht hnh L/C s tin hnh m L/C v thng qua ngn hng chi nhnh ca mnh nc ngi bn ( hoc ngn hng c mi quan h thng mi vi ngn hng pht hnh L/C ) thng bo v vic m L/C v chuyn L/C n ngi bn.3.Sau khi nhn c thng bo, ngn hng thng bo s c nhim v thng bo cho ngi bn ton b ni dung thng bo v vic m L/C, v khi nhn c bn gc L/C th chuyn ngay cho ngi bn.

4. Nu ngi xut khu chp nhn L/C th, sau khi xem xt cn thn cc iu khon ghi trong th tn dng, s k hp ng vn ti m bo hng s c chuyn n ng thi hn. Nu ngi xut khu khng ng vi bt k mt iu kin no th phi thng bo ngay cho ngi mua bit kp thi iu chnh.5. Sau khi giao hng, ngi xut khu lp b chng t theo yu cu ca L/C xut trnh cho ngn hng m L/C thng qua ngn hng i l thng bo i tin.

6. Ngn hng m L/C kim tra chng t nu ph hp vi L/C th tr tin cho ngi bn. Nu khng ph hp th t chi thanh ton v gi tr li ton b chng t cho ngi bn, thng th s ngy ngn hng c php kim tra l 7 ngy.

7. Ngn hng m L/C i tin ngi mua v chuyn b chng t hng ha cho ngi mua.

8. Ngi mua kim tra chng t, nu thy ph hp vi L/C th thanh ton tin nhn chng t v ly hng cn nu thy khng ph hp th c quyn t chi tr tin v khng nhn hng.

*Cc loi th tn dng (Letter of credit L/C):

Th tn dng(Letter of Credit - vit tt lL/C) l mt cam kt thanh ton c iu kin bng vn bn ca mt t chc ti chnh (thng thng lngn hng) i vi ngi th hng L/C (thng thng l ngi bn hng hoc ngi cung cp dch v) vi iu kin ngi th hng phi xut trnh b chng t ph hp vi tt c cc iu khon c quy nh trong L/C.

Th tn dng hot ng theo 2 nguyn tc: c lp v tun th ngim ngt.

+c lp: n c hnh thnh da trn hp ng mua bn nhng sau khi c thit lp th li c lp hon ton vi hp ng. Ngha l ch cn ngi bn xut trnh y chng t theo yu cu ca L/C th ngn hng phi c ngha v thanh ton tin m khng quan tm n hp ng hay hng ha.

+Tun th nghim ngt: Ngn hng ch thanh ton nu cc chng t hon ton ph hp vi L/C, ng vi ch dn ca ngi mua, trng hp ngn hng khng pht hin ra sai bit, thanh ton nhm th ngn hng phi chu hon ton trch nhim.

C 2 loi th tn dng:

+Th tn dng hy ngang (Revocable letter of credit): l loi L/C m ngn hng m L/C v ngi NK c th sa i, b sung hoc hy b bt c lc no m khng cn s chp thun ca ngi XK. Loi L/C ny t c s dng trong thanh ton quc t v n khng c s cam kt tr tin chc chn.

+Th tn dng khng hy ngang (Irrevocable letter of credit): l loi th m trong thi hn hiu lc ca n, ngn hng khng c quyn hy b hay sa i ni dung L/C m khng c su ng ca ngi XK ngay c khi ngi NK ra lnh hy b hay sa i. Loi L/C ny c s dng rng ri v ph bin nht trong thanh ton quc t v n l cam kt chc chn i vi ngi bn trong vic thanh ton tin hng.

Th tn dng khng hy ngang c th c:

+Th tn dng khng hy ngang c xc nhn (Confirmed irrevocable L/C): l loi L/C c xc nhn bi 1 ngn hng khc theo yu cu ca ngn hng pht hnh L/C, thng l ngn hng thng bo th tn dng ti nc ngi XK. Nguyn nhn c loi L/C l do ngi XK khng hon ton tin tng vo ngn hng m L/C v gi tr ca L/C tng i ln. Do ngn hng xc nhn s ng ra cam kt tr tin cho ngi XK nn ngi XK s thu c tin v nhanh hn, m bo quyn li ca mnh hn.

+Th tn dng khng hy ngang min truy i (Irrevocable without resource L/C): l loi L/C m sau khi ngi XK nhn c tin thanh ton th ngn hng m L/C khng c quyn i loi trong bt c trng hp no.

1.3. c im L/C

a) L/C l hp ng kinh t hai bn: L/C l hp ng kinh t c lp ch ca 2 bn l ngn hng pht hnh v ngi th hng. Mi yu cu v ch th ca ngi xin m L/C khng c th hin trong L/C.

b) L/C c lp vi hp ng c s v hng ha: L/C c hnh thnh trn c s hp ng ngoi thng nhng sau khi c thit lp n li hon ton c lp vi hp ng ny. Mt khi L/C c m v c cc bn chp nhn, th cho d ni dung ca L/C c ng vi hp ng ngoi thng hay khng cng khng lm thay i quyn li v ngha v ca cc bn c lin quan n L/C.

c) L/C ch giao dch bng chng t v thanh ton ch cn c vo chng t:

Chng t trong giao dch L/C c tm quan trng c bit, n l bng chng v vic giao hng ca ngi bn, l i din cho gi tr hng ha c giao. Do chng tr thnh cn c ngn hng tr tin, nh nhp khu hon tr cho ngn hng, l chng t i nhn hng ca nh nhp khu

Khi chng t xut trnh l ph hp th ngn hng pht hnh phi thanh ton v iu kin cho nh xut khu, mc d trn thc t hng ha c th khng c giao hoc c giao khng hon ton ng nh ghi trn chng t.

d) L/C yu cu cht ch ca b chng t: y l nguyn tc c bn ca giao dch L/C c thanh ton ngi xut khu phi lp c b chng t ph hp, tun th cht ch cc iu khon v iu kin ca L/C bao gm: s loi, s lng mi loi v ni dung chng t phi p ng c chc nng ca chng t c lin quan.

e) L/C l cng c thanh ton hn ch ri ro hay l cng c t chi thanh ton v la o:

Trong thc tin thng mi quc t do din bin ca th trng gi c m L/C c th b lm dng tr thnh cng c t chi nhn hng, t chi thanh ton v l cng c gian ln, la o.

Do tnh cht c lp ca L/C vi hp ng c s, nn bn la o c th li dng khng giao hng hoc giao hng khng ng, nhng vn lp b chng t thanh ton.

1.4. Cc mi quan h php l hp ng L/C

a) Ngn hng pht hnh v ngi yu cu m L/C :

Bng th yu cu m th tn dng gi n ngn hng phc v mnh, ngi nhp khu chnh thc ngh ngn hng m th tn dng mnh c th thc hin hp n vi cc bn i tc. Thng qua vic chp thun yu cu m th tn dng, ngn hng m v ngi yu cu m c mt quan h php l. C ngha l gia ngi yu cu m v ngn hng m c mt hp ng rng buc phi tun theo mt cch v iu kin tt c nhng iu khon m hai bn k kt trong hp ng. Mt b phn c bn ca th yu cu m L/C l iu kin chung ca cc ngn hng, trong quy nh rng vic thc hin L/C quy nh rng vic thc hin L/C phi tun theo ni dung c bn ca UCP 500. Khi th tn dng c m, ngn hng i hi ngi mua phi k qu theo mt t l no th mi quan h tr thnh mi tn dng, v s tin c coi nh l mt khon tin gi v c hng li sut nh li sut ca tin gi khng k hn.

b) Ngn hng pht hnh v ngi hng li:

Vic m th tn dng cho ngi nhp khu ca ngn hng m L/C ng ngha vi vic ngn hng m cam kt s tr tin cho ngi hng li sau khi cc iu kin nu ra trong th tn dng c ngi hng li tha mn, ngay c khi ngi m th tn dng cha tr tin hay khng mun tr tin cho ngn hng. Ri ro ny thuc v quan h tn dng nn ngay khi xem xt th yu cu m th tn dng, ngn hng phi xem xt k tnh hnh ti chnh ca doanh nghip v nu c th,yu cu doanh nghip nhp khu qu mt khon tin nht nh , ti a l 100% gi tr yu cu trong th tn dng.

c) Ngn hng thng bo v ngi hng li:

Khi ngn hng thng bo ch thc hin thng bo tn dng chng t m khng c mt cam kt no v thanh ton i vi tn dng chng t th mi quan h gia ngn hng thng bo v ngi hng li khng c s rng buc v php l. Nhng ngn hng thng bo, nu ng thng bo, phi kim tra mt cch cn thn tnh chn tht b ngoi ca th tn dng m mnh thng bo. Bn cnh , ngn hng thng bo cng phi thu ph dch v t ngi hng li.

d) Ngn hng xc nhn v ngi hng li:

Vi vic xc nhn tn dng chng t, ngn hng xc nhn cng chu trch nhim vi ngn hng pht hnh trong vic tr tin cho ngi hng li. Nu th tn dng quy nh chp nhn bi ngn hng xc nhn th ngn hng xc nhn pho chiun trch nhim tr tin cc hi phiu do ngi hng li k pht i tin cc hi phiu khi n hn.

e) Ngn hng pht hnh v ngn hng xc nhn:

S xc nhn th tn dng khng th hy b ca mt ngn hng khc (ngn hng xc nhn) theo yu cu hoc theo s y nhim ca ngn hng pht hnh l mt s cam kt chc chn ca ngn hng xc nhn cng thm vo s cam kt chc chn ca ngn hng pht hnh s tr tin trn ca ngi hng li min l cc chng t xut trnh chi ngn hng xc nhn hoc cho bt k mt ngn hng ch nh no phi ph hp vi cc quy nh trong th tn dng. Khi xc nhn, ngn hng xc nhn i ngn hng pht hnh phi k qu mt khon xc nh, khi quan h gia hai ngn hng ny tr thnh mi quan h tn dng v khon tin k qu c coi nh mt khon tin gi v c tr li. Nu mt ngn hng khc c ngn hng pht hnh yu cu xc nhn mt th tn dng m khng sn sng lm vic th phi thng bo ngay cho ngn hng pht hnh bit.

f) Ngn hng pht hnh v ngn hng thng bo:

Vi yu cu thng bo tn dng chng t t pha ngn hng pht hnh, ngn hng thng bo v ngn hng pht hnh c mi quan h ngang bng ng nghip v v ngn hng thng bo khng chu bt c rng buc php l no.

g) Ngn hng pht hnh v ngn hng han tr:

Vi s tin k qu ti ngn hng thanh ton tn dng chng t cho ngn hng thng bo, hay ngn hng xut hin mi quan h ng thc hin nghip v m khng c s m bo no t pha ngn hng hon tr. Chnh v th, ngn hng hon tr s khng chu trch nhim trong trng hp ti khon gi ca ngn hng pht hnh khng c tin thanh ton.

1.5.Cc bn tham gia phng thc tn dng chng t

1. Ngi xin m L/C (Applicant for L/C): 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. Ngi xin m L/C c th l ngi mua (buyer), nh NK (importer), ngi m L/C (opener), ngi tr tin (accountee).

2. Ngi th hng L/C (Beneficiary): l ngi c hng tin thanh ton hay s hu hi phiu chp nhn thanh ton.Ngi th hng L/C c th c nhng tn gi khc nhau nh: ngi bn (seller), nh XK (exporter), ngi k pht hi phiu (drawer).

3. Ngn hng pht hnh L/C (Issuing Bank) hay ngn hng m L/C (Opening Bank): l ngn hng m theo yu cu ca ngi mua, pht hnh mt L/C cho ngi bn hng. Ngn hng pht hnh thng c hai bn mua bn tho thun v quy nh trong hp ng mua bn.

4. Ngn hng thng bo (Advising Bank): l ngn hng c ngn hng pht hnh yu cu thng bo L/C cho ngi th hng. Ngn hng thng bo thng l mt ngn hng i l hay mt chi nhnh ca ngn hng pht hnh nc nh XK.

5. Ngn hng xc nhn (Confirming Bank): trong trng hp nh XK mun c s m bo chc chn ca th tn dng, th mt ngn hng c th ng ra xc nhn L/C theo yu cu ca ngn hng pht hnh. Thng thng ngn hng xc nhn l mt ngn hng ln c uy tn v trong nhiu trng hp ngn hng thng bo c ngh l ngn hng xc nhn L/C.

6. Ngn hng c ch nh (Nominated Bank): l ngn hng c ngn hng pht hnh u nhim khi nhn c b chng t ph hp vi nhng qui nh trong L/C th:

Thanh ton (pay) cho ngi th hng

Chp nhn (accept) hi phiu k hn

Chit khu (negotiate) b chng t

Trch nhim ca ngn hng c ch nh l ging nh ngn hng pht hnh khi nhn c b chng t ca nh XK gi n.

2. Quy trnh thc hin phng thc L/C

2.1.Cch thc m L/C

iu kin m L/C:

c m L/C, Doanh nghip phi np ti ngn hng

- Giy ng k kinh doanh

- Ti khon ngoi t ti Ngn hng( munm ti khon phi ng t nht 500 USD vo ti khon chun b m cng vi cc giy t sau:

+ Quyt nh thnh lp Cng ty

+ Quyt nh b nhim Gim c v K ton trng

Cch thc m L/C:

Cc giy t cn np khi n Ngn hng m L/C:

- i vi L/C at sight:

+ Giy php nhp khu (nu hng ho c qun l bng giy php)

+ Quota( ivi hng qun l bng hn ngch)

+ Hp ng nhp khu( bnsao)

+ n xin m L/C at sight( theomu in sn ca Ngn hng). C s vit n l hp ng mua bn ngoi thng k kt.

- i vi L/C tr chm

+ Giy php nhp khu( nuc) hoc quota nhp

+ Phngnbn hng thanh ton nhp khu

+ n xin m L/C tr chm (theomu in sn ca Ngn hng).C s vit n l hp ng mua bn ngoi thng k kt.

+ n xin bo lnh v cam kt tr n( theomu ca Ngn hng)

* Lu khi lm n xin m L/C

- 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.

- 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 nhn u thc

- 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.

- Nh nhp khu nn xem L/C bn gc v ngh tu chnh nu cn bo v quyn li cho mnh

K qu m L/C:

Hin nay cc ngn hng quy nh t l k qi( 100%; di 100% hoc khng cn k qu) i vi doanh nghip nhp khu cn c vo:

- Uy tn thanh ton ca doanh nghip

- Mi quan h ca doanh nghip i vi ngn hng

- S d ngoi t trn ti khon ca doanh nghip

- Cng n ca doanh nghip nhp khu

- Tnh kh thi trong phngnkinh doanh hng nhp khu ca n v nhp khu

* Cch thc k qu:

- Nu s d ti khon tin gi ca khch hng ln hn s tin k qu, ngn hnh s trch t ti khon tin gi chuyn sang ti khon k qu. Phng nhp khu trc tip lm phiu chuyn khon ni dung k qu m L/C sau s chuyn sang Phng K ton thc hin

- Nu s d ti khon tin gi nh hn s tin k qu, gii quyt bng hai cch sau:

+ Mua ngoi t k qu

+ Vay ngoi t k qu.

Thanh ton ph m L/C:

Ph m L/C tytheomc nh nhp khu thc hin k qu:

V d: Ti Vietcombank

K qi

Ph m L/C

100% tr gi L/C

0,075% tr gi L/C m

30 - 50% tr gi L/C

0,1% tr gi L/C m

Di 30% tr gi L/C

0,15% tr gi L/C m ( min 5 USD v max 200 USD)

Min k qu

0,2% tr gi L/C m ( min 5 USD v max 300 USD )

Khi m L/C tr chm: phi c s bo lnh ca ngn hng nn nh nhp khu phi tr thm 0,2% - 0,5% cho mi qu ty vo tng mt hng nhp khu.

2.2.Quy trnh thanh ton L/C

(1) Hai bn xut khu v nhp khu k kt hp ng thng mi.

(2) Ngi nhp khu lm th tc yu cu ngn hng m L/C cho ngi xut khu th hng.

Mun m L/C ngi nhp khu phi tr ngn hng mt khon ph v phi k qu nh hn hoc bng gi tr ca L/C, mc k qu ty theo hn mc mi ngn hng quy nh v mi quan h hp tc, s tn nhim ln nhau gia ngn hng vi nh nhp khu m ngi nhp khu c th c min k qu hoc ch k qu mt phn tr gi L/C hoc l phi k qu 100% tr gi L/C.

Da trn c s hp ng mua bn, lut p dng v UCP 600, khi pht hnh L/C cho ngi nhp khu cn t vn cho ngi nhp khu k v cc ni dung ca L/C nh s lng v cc loi chng t, thi hn giao hng c th

Do trong bc th 2 ny thy rng ngi nhp khu thc hin ngha v m L/C ca mnh v s khng th t chi tr tin nu ngi xut khu hon thnh ng ngha v giao hng v cung cp chng t ng theo yu cu L/C.

(3) Ngn hng m L/C m L/C theo ng yu cu ca ngi nhp khu v chuyn L/C sang ngn hng thng bo bo cho ngi xut khu bit v vic th tn dng c m.

(4) Ngn hng thng bo L/C thng bo cho ngi xut khu bit rng L/C m v khi nhn c bn gc ca th tn dng th chuyn ngay cho ngi xut khu.

(5) Da vo L/C, ngi xut khu nu chp nhn th tn dng th tin hnh giao hng, cn nu khng th tin hnh ngh ngn hng pht hnh L/C sa i , b sung, iu chnh th tn dng cho ph hp vi hp ng.

(6) Ngi xut khu sau khi giao hng lp b chng t thanh ton gi vo ngn hng thng bo c thanh ton.

(7) Ngn hng thng bo chuyn b chng t thanh ton sang ngn hng m L/C xem xt tr tin.

(8) Ngn hng m L/C sau khi kim tra chng t nu thy ph hp th tn dng th tin hnh tr tin cho ngi xut khu. Nu khng ph hp th t chi thanh ton v gi tr li ton b chng t cho ngi xut khu (tuy nhin nu ngi nhp khu chp nhn thanh ton th ngn hng pht hnh th tn dng vn thanh ton v tr ph sai st ca b chng t)

(9) Ngn hng thng bo ghi c v bo c cho ngi xut khu

(10) Ngn hng m L/C trch ti khon v bo n cho ngi nhp khu

(11) Ngi nhp khu xem xt chp nhn tr tin v ngn hng m L/C trao b chng t ngi nhp khu c th nhn hng.

Thng qua ni dung v quy trnh cc bc tin hnh phng thc tn dng chng t nh m t trn y, chng ta thy rng phng thc thanh ton tn dng chng t m bo quyn li cho nh xut khu trong vic c ngn hng ng ra cam kt tr tin cn i vi nh nhp khu th c ngn hng ng ra xem xt, kim tra b chng t nhm m bo cho bn nhp khu nhn hng, ng thi hn giao hng v chnh xc hng ha t mua trc khi tr tin.

Trong thc tin thanh ton quc t, i khi cng xy ra mt s trng hp khng hon ton ging nh quy trnh trn. V d, hng v nhng nh nhp khu cha nhn c b chng t, trong trng hp ny nu mun nhn hng ngay nh nhp khu phi lm th no? H phi thc hin cam kt i tch vi ngn hng rng s thanh ton v iu kin d chng t c khc bit. Ngn hng s bng s tn nhim ca mnh ngh i l tu bin giao hng cho ngi nhp khu d cha c vn n gc v cam kt chu trch nhim v iu . Khi ngn hng nhn c b chng t, ngn hng tin hnh k hu vn n, ngi nhp khu s mang vn n ti i l tu bin i ly cam kt i tch hy cam kt .

Trong phng thc ny, ngn hng ng vai tr ch ng trong thanh ton ch khng ch lm trung gian n thun nh nhng phng thc thanh ton khc. hiu r v phng thc ny v cc u im ni bt ca n, sau y chng ta s phn tch c th cc loi th tn dng ch yu.

Trong qu trnh thanh ton L/C nn lu mt s im sau:

1. Khi m L/C, ngi mua phi k qu mt s tin ti ngn hng (c th ln n 100% gi tr L/C).

2. L/C khng phi l phng thc thanh ton an ton tuyt i v ngn hng ch lm vic trn chng t ch khng xt n cht lng hng ho.

3. B chng t ngh thanh ton L/C do cc bn tho thun. Ngi bn phi cung cp y cc chng t v phi ph hp vi L/C th mi c thanh ton. Cc loi chng t thng gp:

- Bill of Lading B/L (Vn n);

- Invoice (Ho n);

- Packing List (Bng k chi tit hng ho ng thng);

- Certificate of Origin (Giy chng nhn xut x, ngun gc);

- Insurance Certificate (Chng t bo him l hng);

- Shipping Documents(Chng t giao hng);

- Phytosanitary Certificate (Giy chng nhn kim dch thc vt);

- Fumigation Certificate (Giy chng nhn hng ho xng khi);

-

4. Trong qu trnh kim tra b chng t, nu pht hin sai st, ngn hng m L/C s t chi thanh ton. Trng hp ny c th c gii quyt nh sau:

- Ngi bn cam kt ming vi ngn hng c thanh ton. Cch ny ch c th thc hin nu c s tn nhim gia ngn hng v ngi bn.

- Ngi bn vit th cam kt bi thng.

- Ngi bn in cho ngn hng pht hnh xin php thanh ton.

- Ngi bn chuyn sang phng thc nh thu.

3.Phn tch u nhc im ca phng thc tn dng chng t:

Phng thc thanh ton bng tn dng chng t c s dng rt rng ri trong kinh doanh XNK ca doanh nghip v n bo m tnh an ton.L v :Cc i tc k kt hp ng thng c tr s nhng quc gia khc nhau nn gia cc bn vn tn ti s thiu tin tng ln nhau, phng thc tn dng chng t gip 2 bn yn tm v quyn li ca mnh.

u im:Li ch i vi ngi xut khu:Ngi bn hon ton c m bo thanh ton vi b chng t hp l. Vic thanh ton khng ph thuc vo nh nhp khu. Ngi bn sau khi giao hng tin hnh lp b chng t ph hp vi cc iu khon ca L/C s c thanh ton bt k trng hp ngi mua khng c kh nng thanh ton. Do vy, nh xut khu s thu hi vn nhanh chng, khng b ng vn trong thi gian thanh ton.

Li ch i vi ngi nhp khu:Phng thc thanh ton L/C gip ngi mua c th m rng ngun cung cp hng ho cho mnh m khng phi tn thi gian, cng sc trong vic tm i tc uy tn v tin cy. Bi l, hu ht cc giy t chng t u c Ngn hng i tc kim tra v chu trch nhim hon ton v sai st ny. Ngi mua c m bo v mt ti chnh rng bn bn giao hng th mi phi tr tin hng. Ngoi ra, cc khon k qu m L/C cng c hng li theo quy nh.Li ch i vi Ngn hng:Thc hin ngha v thanh ton ny, Ngn hng thu c cc khon ph th tc, ngoi ra, Ngn hng cn thu ht c mt khon tin kh ln (Khi c ky qu). Khi thc hin nghip v ny, Ngn hng cn thc hin c mt s nghip v khc nh cho vay xut khu, bo lnh, xc nhn, mua bn ngoi t... Hn na, thng qua nghip v ny uy tn v vai tr ca Ngn hng trn th trng ti chnh quc t c cng c v m rng.

Nhc im:Vi ngi xut khu:Nu khng hiu r v phng thc thanh ton ny hoc do l do no m khng xut trnh c b chng t ph hp vi quy inh ca tn dng th hoc xut trnh mun so vi thi hn hiu lc ca tn dng th th khi ngn hng s t chi thanh ton tin hng cho nh xut khu.Vi ngi nhp khu:V tn dng th khi c pht hnh ra s c lp vi hp ng c s v ngn hng pht hnh cng khng chu trch nhim kim tra v hnh thc, ni dung, hiu lc php l, tnh tht gi, chnh xc, ca bt k chng t no trong b chng t ngi xut khu lp m ch kim tra b ngoi ca b chng t c ph hp vi iu khon ca L/C hay khng th s thanh ton cho ngi xut khu m khng cn quan tm xem cht lng hay hng ha c c giao ng, nh trong hp ng mua bn ngoi thng(hp ng c s) khng.

Vi ngn hng:

Nhc im ln nht ca hnh thc thanh ton ny l quy trnh thanh ton rt t m, my mc, cc bn tin hnh u rt thn trng trong khu lp v kim tra chng t. Ch cn c mt sai st nh trong vic lp v kim tra chng t cng l nguyn nhn t chi thanh ton. i vi Ngn hng pht hnh, sai st trong vic kim tra chng t cng dn n hu qu rt ln.

4.Nhng ri ro v nguyn nhn gy ra ri ro trong phng thc tn dng chng t:

Trong hot ng ngn hng, li nhun v ri ro lun i i vi nhau v c mi quan h ngc chiu. Li nhun cng cao th ri ro ngn hng gp phi cng ln v ngc li. Trong hot ng thanh ton TDCT, ngn hng cng khng th trnh khi ri ro. Cc ri ro trong thanh ton TDCT m ngn hng v cc bn tham gia thng gp l:

Ri ro k thut

Ri ro k thut l nhng ri ro do nhng sai st mang tnh k thut trong quy trnh thanh ton TDCT.

Ri ro i vi nh Xut khu

Khi tham gia phng thc thanh ton TDCT, nh XK hay gp nhng ri ro sau:

1. Khi nhn c L/C t NH thng bo, nu nh XK kim tra cc iu kin chng t khng k, chp nhn c nhng yu cu bt li m nh XK khng th p ng c trong khu lp chng t sau ny. Khi cc yu cu khng c tho mn, NH pht hnh t chi b chng t v khng thanh ton. Lc , nh NK s c li th thng lng li v gi c nm ngoi cc iu khon ca L/C v nh XK s gp bt li.

2. Trong thanh ton TDCT, ngn hng m L/C ng ra cam kt thanh ton cho ngi XK khi h xut trnh b chng t ph hp vi ni dung ca L/C, NH ch lm vic vi cc chng t quy nh trong L/C. Phng thc thanh ton TDCT i hi s chnh xc tuyt i gia b chng t thanh ton vi ni dung quy nh trong L/C. Ch cn mt s sut nh trong vic lp chng t th nh XK cng c th b NH m L/C v ngi mua bt li, t chi thanh ton. Do , vic lp b chng t thanh ton l mt khu quan trng v rt d gp ri ro i vi nh XK.

Mt b chng t thanh ton ph hp vi L/C phi p ng c cc yu cu sau :

Cc chng t phi ph hp vi lut l v tp qun thng mi m hai nc ngi mua v ngi bn ang p dng v c dn chiu trong L/C.

Ni dung v hnh thc ca cc chng t thanh ton phi c lp theo ng yu cu ra trong L/C.

Nhng ni dung v cc s liu c lin quan gia cc chng t khng c mu thun vi nhau, nu c s mu thun gia cc chng t m t ngi ta khng th xc nh mt cch r rng, thng nht ni dung thuc v tn hng, s lng, trng lng, gi c, tng tr gi, tn ca ngi hng lith cc chng t s b ngn hng t chi thanh ton v b chng t mu thun vi nhau.

B chng t phi c xut trnh ti a im qui nh trong L/C v trong thi hn hiu lc ca L/C.

Trn thc t c rt nhiu sai st xy ra trong qu trnh lp chng t, thng gp vn l:

Lp chng t sai li chnh t, sai tn, a ch ca cc bn tham gia, ca hng vn ti

Chng t khng hon chnh v mt s lng.

Cc sai st trn b mt chng t : s tin trn chng t vt qu gi tr ca L/C; cc chng t khng ghi s L/C, khng nh du bn gc; cc chng t khng khp nhau hoc khng khp vi ni dung ca L/C v s lng, trng lng, m t hng ho; cc chng t khng tun theo quy nh ca L/C v cng bc d hng, v hng vn ti, v phng thc vn chuyn hng ha

Tt c nhng sai st trn u l nhng nguyn nhn gy nn ri ro cho nh XK khi lp b chng t thanh ton.

Ngoi ra, do s khc bit v tp qun, lut l mi nc cho nn d dn n nhng sai st khi nh XK hon tt b chng t hng ho gi NH xin thanh ton.

3. 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.

4. 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.

5. Th tn dng c th hu ngang c th c NH pht hnh sa i, b sung hay hu b bt c lc no trc khi nh XK xut trnh b chng t m khng cn s ng ca nh XK.

Ri ro i vi nh Nhp khu

Trong thanh ton TDCT, vic thanh ton ca NH cho ngi th hng ch cn c vo b chng t xut trnh m khng cn c vo vic kim tra hng ho. NH ch kim tra tnh chn tht b ngoi ca chng t, m khng chu trch nhim v tnh cht bn trong ca chng t, cng nh cht lng v s lng hng ho. Nh vy s khng c s m bo no cho nh NK rng hng ho s ng nh n t hng hay khng. Nh NK c th nhn c hng km cht lng hoc b h hi trong qu trnh vn chuyn m vn phi hon tr y tin thanh ton cho NH pht hnh.

Khi nh NK chp nhn b chng t hng ho s c nguy c gp ri ro. B chng t l c s php l u tin v tnh ng n ca hng ho. Nu nh NK khng ch kim tra k b chng t (t li, cu ch, s lng cc loi chng t, c quan c thm quyn cp cc loi giy chng nhn) m chp nhn b chng t c li s b thit hi v gp kh khn trong vic khiu ni sau ny.

Mt ri ro m nh NK hay gp l hng n trc b chng t, nh NK cha nhn c b chng t m hng cp cng. B chng t bao gm vn n, m vn n li l chng t s hu hng ho nn thiu vn n th hng ho khng c gii to. Nu nh NK cn gp ngay hng ho th phi thu xp NH pht hnh pht hnh mt th bo lnh gi hng tu nhn hng. c bo lnh nhn hng, nh NK phi tr thm mt khon ph cho NH. Hn na, nu nh NK khng nhn hng theo qui nh th tin bi thng gi tu qu hn s pht sinh.

Ri ro i vi ngn hng pht hnh

1. Trong nghip v m L/C, nu NH pht hnh kim tra khng k n xin m L/C s dn n vic chp nhn c nhng iu khon hm cha ri ro cho NH sau ny.

2. 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.

3. 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.

4. 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.

5. 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.

6. NH pht hnh c th gp ri ro do khng hnh ng ng theo UCP 500, l a ra quyt nh t chi b chng t vt qu 7 ngy lm vic ca ngn hng, theo qui nh ca UCP 500 l khng qu 7 ngy.

Ri ro i vi ngn hng thng bo

NH thng bo c trch nhim phi m bo rng th tn dng l chn tht, ng thi phi xc minh ch k, m kho (test key), mu in ca NH pht hnh trc khi gi thng bo cho nh XK. Ri ro xy ra vi NH thng bo l khi NH ny thng bo mt L/C gi hoc sa i mt L/C khng c hiu lc trong khi chnh NH cha xc nhn c tnh trng m kho hay ch k u quyn ca NH m L/C.

Ri ro i vi ngn hng xc nhn

1. Nu b chng t c xut trnh l hon ho th NH xc nhn phi tr tin cho nh XK bt lun l c truy hon c tin t NH pht hnh hay khng. Nh vy, NH xc nhn chu ri ro tn dng i vi NH pht hnh.

2. Nu NH xc nhn tr tin hay chp nhn thanh ton hi phiu k hn m khng c s kim tra b chng t mt cch thch ng, b chng t c li, NH pht hnh khng chp nhn thanh ton th NH xc nhn khng th i tin NH pht hnh.

Ri ro i vi ngn hng c ch nh

Cc NH c ch nh khng c trch nhim thanh ton cho nh XK trc khi nhn c tin hng t NH pht hnh. Tuy nhin trong thc t, trn c s b chng t c xut trnh, cc NH c ch nh thng ng trc cho nh XK vi iu kin truy i tr gip nh XK, do NH ny phi chu ri ro tn dng i vi NH pht hnh hoc nh XK.

Ri ro o c

Ri ro o c l nhng ri ro khi mt bn tham gia phng thc thanh ton TDCT c tnh khng thc hin ng ngha v ca mnh theo qui nh ca L/C, lm nh hng ti quyn li ca bn kia.

Ri ro o c i vi nh XK

Mc d trong thanh ton TDCT c s cam kt ca NH m L/C nhng s tin tng v thin ch gia ngi mua v ngi bn vn c coi l yu t quan trng m bo cho s an ton ca TTQT. Khi ngi NK khng thin ch, c khng mun thc hin hp ng th h c th da vo sai st cho d l rt nh ca b chng t i gim gi, ko di thi gian chim dng vn ca ngi bn, thm ch t chi thanh ton.

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 lng

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.

Ri ro o c i vi ngn hng

NH l ngi gnh chu ri ro o c : NH pht hnh phi thc hin thanh ton cho ngi hng li theo qui nh ca L/C ngay c trong trng hp ngi NK ch tm khng hon tr.

NH l ngi gy ra ri ro o c: NH m L/C c th vi phm cam kt ca mnh nh t chi thanh ton hoc tr hon thanh ton hoc ng v pha khch hng gy kh khn trong qu trnh thanh ton.

Ri ro chnh tr

Phng thc thanh ton tn dng chng t l mt trong cc phng thc c s dng ph bin trong thanh ton quc t. Cc ch th tham gia trong phng thc TDCT nhiu quc gia khc nhau v tham gia vo nhiu lnh vc ngnh ngh khc nhau. Do , phng thc TDCT chu nh hng mnh m ca mi trng chnh tr, x hi ca cc quc gia. Mt s bin ng d l nh v chnh tr, x hi ca mt quc gia cng s nh hng ti s vn ng ca t do thng mi, n hot ng sn xut kinh doanh ca doanh nghpt nh hng ti qu trnh thanh ton.

Ri ro chnh tr trong thanh ton quc t theo phng thc TDCT l nhng ri ro bt ngun t s khng n nh v chnh tr ca cc nc c lin quan trong qu trnh thanh ton.Thng thng l ri ro do thay i mi trng php l nh: thay i t ngt v thu XNK, hn ngch, c ch ngoi hi (hn ch ngoi hi), lut XNK. Nhng thay i ny lm cho cc iu kin trn th trng ti chnh thay i t bin khng d tnh trc lm cc bn tham gia XNK v ngn hng khng thc hin c ngha v ca mnh, lm cho L/C c th b hu b, gy thit hi cho cc bn tham gia.

Bn cnh , cc cuc ni lon, biu tnh, bo ng hay chin tranh, o chnh, nh cnghoc nhng ri ro bt kh khng nh thin tai, ho hon cc nc tham gia, chng t b tht lc cng c th gy ri ro trong qu trnh thanh ton.

Ri ro khch quan t nn kinh t

Mt ri ro m cc bn tham gia phng thc thanh ton TDCT hay gp l s khng hong, suy thoi kinh t v tnh trng cng n nng n ca cc quc gia. Khi nn kinh t ca mt quc gia b suy thoi, khng hong s ko theo cc ngn hng b phong to hoc tm ngng hot ng, t lm nh hng rti qu trnh thanh ton quc t. Nu n nc ngoi ca mt quc gia l qu ln th cc bin php nh tng thu, ph gi ni t s c p dng, t lm gim kh nng chi tr ca ngi mua v ngn hng c nguy c khng i c tin. Ngoi ra, s phong to kinh t ca cc quc gia nh trng hp ca Cuba, Iraq cng mang li nhng ri ro cho bt k quc gia, n v kinh t no c hot ng xut nhp khu vi cc nc .

5. Mt s gii php kin ngh phng nga ri ro trong hot ng thanh ton theo phng thc tn dng chng t:

5.1. i vi nh nc:

- Cn to hnh lang php l ng b cho hot ng thanh ton tn dng chng t ca ton h thng NHTM.

- Cn c chnh sch khuyn khch v kim sot hot ng xut nhp khu.

- Tng cng cht lng hot ng ca trung tm thng tin tnh dng ngn hng nh nc (CIC)

5.2. i vi cc doanh nghip kinh doanh xut nhp khu:

- Nn c cn b chuyn trch v xut nhp khu c o to nghip v ngoi thng, am hiu v lut php trong thng mi quc t thanh ton quc t, c nng lc v c phm cht trung thc trong kinh doanh

- Gi ch tn, thc hin ng vam kt vi i tc v vi ngn hng, thc hin ng ch dn ca ngn hng v L/C, phi hp khi c tranh chp

- Ch n cc iu kin c thanh ton, c im ca tng loi chng t, kim tra hng ha, m L/C ng quy nh

- Cn lng trc nhng bt li khi c tranh chp v b khi kin nc ngoi.

5.3. i vi NHTM:

- Ch trng cng tc thm nh nh gi khch hng

- Xy dng i ng cn b c trnh chuyn mn v o c ngh nghip

- Thnh lp b phn qun l v phng nga ri ro

- y mnh cng tc t vn cho khch hng

- Tip tc i mi cng ngh ngn hng

khng kh nng thanh ton. Trong mt s trng hp, bin ng t gi cng gy thit hi cho ngn hng. V d, trong thc t nc ta mt s doanh nghip nhp khu thng khng c sn ngoi t, h s chuyn ni t vo ngn hng v yu cu ngn hng bn ngoi t cho mnh. Khi c yu cu m L/C thanh ton ngn hng s thu tin k qu i vi nh nhpkhu. Do trong TTQT ngoi t mnh thng c s dng nn ngn hng s phi dng s tin mua ngoi t. S tin k qu m DN np vo ngn hng c tnh ra ngoi t ti thi im k. Nu v mt l do no ngn hng khng thc hin ngay vic trao i ly ngoi t thi im m li li mt thi gian, v khi ng ni t gim gi, ngn hng s phi mt thm mt khon tin b vo mc gim. Kt qu l ngn hng b mt thm mt khon tin do bin ng t gi. Ngoi ra, nu trng thi ngoi hi ca ngn hng khng tt, mt mt ngn hng s khng p ng c nhu cu mua ngoi t cu khch hng, mt khc bn thn ngn hng cng s gp kh khn trong qu trnh thanh ton. Thit hi v mt ti chnh xy ra do ngn hng phi i vay ngn hng khc v uy tn ca ngn hng b gim stIII.Nhng iu cn lu trong giao dch L/C khi bn ng vai tr l ngi xut khu

Trong thanh ton xut nhp khu, ngi xut khu c trch nhim chun b hng, giao hng v lp b chng t nhn hng cho ngi nhp khu. Khi ngn hng l trung gian thanh ton gia ngi bn v ngi mua th ngn hng ch lm vic da trn b chng t m ngi bn lp ra. V vy trong qu trnh thanh ton ngi xut khu cn lu nhng vn sau:

1. Khi nhn c L/C t ngn hng thng bo, nu nh xut khu kim tra cc iu kin chng t khng k, chp nhn c nhng yu cu bt li m nh mnh khng th p ng c trong khu lp chng t sau ny. Khi cc yu cu khng c tho mn, ngn hng pht hnh t chi b chng t v khng thanh ton. Lc , nh nhp khu s c li th thng lng li v gi c nm ngoi cc iu khon ca L/C v nh xut khu s gp bt li.2. Trong thanh ton tn dng chng t, ngn hng m L/C ng ra cam kt thanh ton cho ngi xut khu khi h xut trnh b chng t ph hp vi ni dung ca L/C, ngn hng ch lm vic vi cc chng t quy nh trong L/C. Phng thc thanh ton ny i hi s chnh xc tuyt i gia b chng t thanh ton vi ni dung quy nhtrong L/C. Ch cn mt s sut nh trong vic lp chng t th nh xut khu cng c th b ngn hng m L/C v ngi mua bt li, t chi thanh ton. Do , vic lp b chng t thanh ton l mt khu quan trng v rt d gp r ro i vi nh xut khu.Mt b chng t thanh ton ph hp vi L/C phi p ng c cc yu cu sau : Cc chng t phi ph hp vi lut l v tp qun thng mi m hai nc ngi mua v ngi bn ang p dng v c dn chiu trong L/C. Ni dung v hnh thc ca cc chng t thanh ton phi c lp theo ng yu cu ra tron L/C. Nhng ni dung v cc s liu c lin quan gia cc chng t khng c mu thun vi nhau, nu c s mu thun gia cc chng t m t ngi ta khng th xc nh mt cch r rng, thng nht ni dung thuc v tn hng, s lng, trng lng, gi c, tng tr gi, tn ca ngi hng lith cc chng t s bngn hng t chi thanh ton v b chng t mu thun vi nhau B chng t phi c xut trnh ti a im qui nh trong L/C v trong thi hn hiu lc ca L/C.Trn thc t c rt nhiu vn xy ra trong qu trnh lp chng t nh l:+ Lp chng t sai li chnh t, sai tn, a ch ca cc bn tham gia, ca hng vn ti+ Chng t khng hon chnh v mt s lng.+ Cc sai st trn b mt chng t : s tin trn chng t vt qu gi tr ca L/C; cc chng t khng ghi s L/C, khng nh du bn gc; cc chng t khng khp nhau hoc khng khp vi ni dung ca L/C v s lng, trng lng, m t hng ho; cc chng t khng tun theo quy nh ca L/C v cng bc d hng, v hng vn ti, v phng thc vn chuyn hng haTt c nhng vn trn u l nhng nguyn nhn gy nn sai st cho nh XK khi lp b chng t thanh ton.Ngoi ra, do s khc bit v tp qun, lut l mi nc cho nn d dn n nhng sai st khi nh xut khu hon tt b chng t hng ho gi ngn hng xin thanh ton.3. Nu nh xut khu 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 xut khu 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 xut khu phi chu nhng chi ph nh lu tu qu hn, ph lu kho trong khi khng bit r lp trng ca nh nhp khu l s ng hay t chi nhn hng v l do b chng t c sai st.4. Nu ngn hng pht hnh mt kh nng thanh ton, th cho d b chng t xut trnh l hon ho th cng khng c thanh ton.5. Th tn dng c th hu ngang c th c ngn hng pht hnh sa i, b sung hay hu b bt c lc no trc khi nh xut khu xut trnh b chng t m khng cn s ng ca nh xut khu.

IV. Kt lun

Trong nn kinh t Vit Nam hin nay tn ti kh nhiu phng thc thanh ton quc t, tuy nhin phng thc thanh ton tn dng chng t l mt phng php ph bin rng ri nh vo kh nng bo m quyn li cho c nh xut khu v nhp khu

Th tn dng, gi tt l L/C l vn bn php l mt ngn hng theo yu cu ca khch hng ng ra cam kt s tr cho ngi th hng mt s tin nht nh nu ngi xut trnh b chng t ph hp vi nhng quy nh nu trong th tn dng. Quy trnh m cng nh thanh ton L/C tri qua nhiu giai on cho thy phng thc ny vn tng i rm r, tn km nhiu chi ph v tn ti nhiu ri ro

Hiu r v y v phng thc thanh ton tn dng chc chn s gip ch, to iu kin cho chng ta khi tham gia thc hnh thanh ton quc t, gim thiu ri ro, sai st v cc vn php l lin quan n phng thc ny.