vấn đề liên quan đến l/c

7/27/2019 Vn lin quan n L/C

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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 dngtheo 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



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


15/32



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


16/32



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



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


17/32



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


18/32



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?


19/32



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


20/32



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 --------


21/32



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


22/32



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.


23/32



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


24/32



- 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


25/32



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


26/32



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


27/32



- 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


28/32



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

vấn đề liên quan đến l/c

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