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