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BI TIU LUN ti: 7SO SNH S KHC BIT V INCOTERMS 2000 V 2010 TRONG HIN HNH TI VIT NAM THI IM HIN TI.HY NI LN TNH U VIT CA INCOTERMS 2010.SV: ng Thin ThnhV Phc HinHong Vn LimTrn Vn nhNguyn Khnh VngNhm 10.Lp : C8QQ1

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I. CC VN CHUNG V INCOTERMSII. LCH S HNH THNH V PHT TRINIII. L DO RA I INCOTERMS 2010IV. MT S IM CC DOANH NGHIP XUT NHP KHU CN LU TRONG THNG MI QUC T,C BIT KHI S DNG INCOTERMS 2010V. SO SNH INCOTERMS 2000 V INCOTERMS 2010VI. MT S THAY I CHNH CA INCOTERMS 2000 SO VI INCOTERMS 2010VII. TNH U VIT CA INCOTERMS 2010

I/ CC VN CHUNG V INCOTERMS1/ Incoterms l g?L mt lot cc iu khon thng mi c quc t cng nhn c Phng Thng mi Quc t (ICC) xut bn v c s dng rng ri trong cc hp ng mua bn quc t.Nhng iu khon ny cng c s dng ngy cng nhiu trong thng mi ni a.2/Ti sao Incoterms c gi l cc qui tc L tha nhn bn cht hp ng ca nhng iu khon , v cng l ph hp vi chnh sch chung ca ICC gi cc n phm ca mnh l cc qui tc (UCP 600,URDG 758.)3/B Incoterms gm nhng ni dung g?B qui tc Incoterms ny qui nh ai c nhng trch nhim g,ai thanh ton khon g,khi no th ri ro i vi hng ha c chuyn t ngi bn sang ngi mua,khi no th giao hng ,cng nh nhng vn nh bo him ,lm th tc thng quan xut nhp khu,v vic phn b cc chi ph lien quan ti vic giao hng4/i vi nhng hp ng k trc ngy 1/1/2011?i vi nhng hp ng k b qui tc Incoterms 2000 vn tip tc c p dng (nu c a vo trong hp ng) ngay c khi thc hi hp ng din ra vo nm 2011hoc thm ch sau .Sau ngy 1/1/2011 ,cc hp ng mi c k kt ,nu c dn chiu n INCOTERMS ,th c th c hiu l INCOTERMS 2010 ,nhng vic p dng phin bn 2000 hay 2010 cn ph thuc vo cc hp ng mua bn .Bt k s khng chc chn v tranh chp c th xy ra no u phi c loi tr bng cch a cc iu khon INCOTERMS 2010 mt cch r rng vo trong hp ng mua bn 5/C th s dng Incoterms 2000 sau ngy 1/1/2011 hay khng ?C.Incoterms (d l phin bn 2000 hay 2010) u ch l cc qui tc p dng trong hp ng ,cho nn ty thuc vo cc bn tham gia hp ng (ngi bn v ngi mua) s quyt nh s dng chng nh th no v a chng mt cch r rng vo trong hp ng mua bn.Hai bn c th chn p dng bt k phin bn no h mun .

II-LCH S HNH THNH V PHT TRIN T khi ra i n nay c tt c 8 Incoterms:Nm 1936, gm 7 iu kin: EXW, FCA, FOR/FOT, FAS, FOB, C&F,CIF.Nm 1953, phng thng mi quc t sa i b Incoterms trn thnh 9 iu kin c s giao hng.Nm 1967, b sung thm 2 iu kin, trong gm: DAF v DDP.Nm 1976, a vo iu kin vn chuyn bng ng hng khng, gi l FOB sn bay (FOB airport).Nm 1980, a thm 3 iu kin c s giao hng mi (FCA, CPT, CIP). Incoterms 1980 gm 14 iu kin.Nm 1990, sa i, b sung lm thnh 13 iu kin c s giao hng. Incoterm 1990 c hiu lc t ngy 1/7/1990.Nm 2000, c nhng thay i c bn so vi Incoterms 1990 v: Thut ng s dng, chuyn ngha v thng quan xut khu cho ngi bn i vi iu kin FAS, ngha v thng quan nhp khu cho ngi mua i vi iu kin DEQ, quy nh ngi bn khng phi bc hng ln phng tin do ngi mua a n theo iu kin EXW.Nm 2010, ra i Incoterms 2010 c hiu lc t ngy 1/1/20101.Incoterms 2010 gm 11 iu kin v c mt s thay i ng ch : Do c nhiu thay i trong thc tin bun bn quc t nn Phng thng mi quc t (ICC) a ra mt s iu khon mi. S thay i ln ny gm: hy b mt s iu khon c v ban hnh mt s iu khon mi; quy nh cc chi ph bc d, cc vn lin quan n an ninh, an ton v thng tin in t ha cc chng t ICC gii thiu 2 iu kin giao hng mi : DAP (giao hng n ni c ch nh ) v DAT (giao hng n im cui cng). Cc iu kin giao hng c gi l nhm D trong Incoterms 2000 c b hon ton, tr iu kin DDP (giao hng tt c cc loi thu c thanh ton).Danh sch cc iu kin giao hng mi ca Incoterms 2010 gm 11 iu kin giao hng, trong 7 iu kin p dng cho vn ti a phng tin( EXW, FCA, CPT, CIP, DAT, DAP, DDP) v 4 iu kin p dng cho vn ti ng bin (FAS, FOB, CFR, CIF).Incoterms 2010 l cng c ch y trong giao dch quc t. S dng Incoterms 2010 to iu kin thun li cho vic tho cc hp ng mua bn. Vic s dng iu kin giao hng khc nhau th cc vn phn chia v ph, dch v v ri ro cng khc nhau nn cc bn trong hp ng phi c bit ch n vic quy nh s dng iu kin giao hng no cho thich hp .

III/ L DO RA I INCOTERMS 20101/ Incoterms 2000 cn tn ti nhiu im yu:Sau 2,5 nm nghin cu trn 2000 cng ty xut khu ln trn th gii c lin h cht ch vi ICC (International Chamber of Commerce Phng thng mi quc t) v s dng Incoterms 2000, cc chuyn gia rt ra:+Nhiu iu kin thng mi Incoterms rt t p dng: DAF, DES, DEQ, DDU.+Nhiu iu kin thng mi khng r, d nhm ln dn ti kh la chn; tranh chp trong tr cc loi ph lin quan n giao nhn.2/ S kin khng b din ra ti Hoa K 11/9/2001+ Ngha v thng tin v hng ha+ T 01/07/2012: Tt c hng ha container vn chuyn vo Hoa K phi c soi chiuNm 2008, Quc hi Hoa K thng qua mt o lut mi quy nh 100% container hng ha ch vo Hoa K phi c soi chiu. Bin php an ninh mi ny s l mt thch thc rt ln c v cng vic ln ti chnhT 01/07/2012, cc container ch hng n Hoa K d l c chuyn ch trc tip hoc gin tip (chuyn ti qua mt cng bin th 3) u phi c soi chiu trc. Quy nh nhm m bo an ninh dy chuyn logistics ton cu ny ca Hoa K s t ra cho Hi quan cc nc phi trang b my soi container ti cc cng bin quc t c xut hng container i Hoa K3/ Chng t in tS thay th nhanh chng cc chng t giy t bng chng t in t cng l nguyn nhn thc y Incoterms c iu chnh ng chu k 10 nm/ ln.4/ Ti sao phi quan tm n Incoterms 2010?Bn s cn phi:- Kim tra cc mu hp ng chun ca mnh;- Cn nhc n nhng thay i trong phin bn Incoterms 2010;- Thc hin nhng thay i tng ng (v d nh i iu khon DES hay DDU trong Incoterms 2000 thnh DAP Incoterms 2010) trong cc mu hp ng chun ca bn i vi cc hp ng mi;- Cng b nhng thay i ny cho i tc bit, cng nh cho nhng nhn vin kinh doanh v nhn vin thc hin hp ng ca bn bit;- Bt u s dng Incoterms 2010 nh chun mc trong cc hp ngmua bn mi ca bn.Tuy vn c th s dng Incoterms 2000, cc bn nn bt u s dng b qui tc mi Incoterms 2010 cng sm cng tt, v nhng qui tc ny phn nh cc qui tc hin i, cp nht, phn nh nhng tin b mi nht trong thng mi quc t.5/ Mt s im cn lu khi s dng Incoterms:Thng thng th trong trong mua bn hng ha vi nc ngoi, iu kin thng mi trong Incoterms c la chn da trn mt s yu t sau:-Chng loi hng ha, phng thc vn chuyn: ng b, ng thy, ng hng khng...-Thun li, bt thun li trong vic thc hin th tc hi quan-C s h tng: ng st, cng bin, sn bay...-Nng lc cnh tranh ca hng tu, cng ty logictic v kh nng ngh mc gi tt, n nh hay khng.-Nng lc v tnh minh bch: kh nng gii quyt bi thng ca cng ty bo him trong nc.-Th mnh gia bn mua v bn bn trn bn m phn-Yu cu v iu kin giao hng ca khch hng: chng hn s phn chia chi ph lm hng cng nh ph THC. Ph THC (Terminal Handing Charge-chi ph dch v xp d container) k t 1/6/2007 mi container ch hng phi tr theo quy nh ca IADA (Intra Asia Disasion Agreement- hip hi thng mi cc ch tu chu ) 60 USD-50 USD/20 hoc 90 USD-75 USD/40. Thc cht THC l tch chi ph bc d ra khi cc ph vn ti. Nguyn nhn do ngi thu tu khng mun tr 2 ln ph xp d container ni i v n nhm chuyn mn ha cc nhim v giao nhn logictics mang tnh minh bch v cng khai cc chi ph ca hng tu.-Cc iu kin c s giao hng c tnh cht t nguyn i vi cc bn, nhng khi dn chiu n vo trong hp ng th n c gi tr bt buc i vi cc bn.-Hu ht cc iu kin c s giao hng c xy dng trn nguyn tc trch nhim ti thiu ca ngi bn. Do khi s dng cc bn cn b sung thm trch nhim ca ngi bn, min l khng lm tri bn cht ca Incoterms.-Nhng iu kin c s giao hng hon ton mang tnh cht k thut thng mi, nhng vic s dng n li c tnh cht chnh tr ph thuc vo quan im ca ngi s dng, khng phi l mc ch ca Incoterms.-p dng i vi nhng hng ha hu hnh.-Chuyn quyn s hu hng ha gn vi chuyn giao ri ro.-Incoterms cho thy c cu gi hng ha nhp khu.-i vi mi ngha v, nu ngi bn thc hin th ngi mua khng thc hin hoc thc hin mt ngha v i ng.

IV/ MT S IM CC DOANH NGHIP XUT NHP KHU CN LU TRONG THNG MI QUC T,C BIT KHI S DNG INCOTERMS 2010. 1/ Phn chia ri ro trong Incoterms 2010.Incoterms 2010 phn chia ri ro t ngi bn sang ngi mua mt cch r rng hn so vi Incoterms 2000. Nu nh trong Incoterms 2000, phng thc giao hng FOB ngi bn ch chu trch nhim ti lan can tu (Ship Rail) th Incoterms 2010 c hiu lc vo ngy 1-1-2011, thut ng ny c thay th bng trn tu (On Board The Vessel). Theo , ngi bn (seller) s chuyn ri ro ca l hng mnh bn thc s cho ngi mua (buyer) khi hng thc s trn tu ch khng phi lan can tu nh trc na.2/ Qui nh chi ph.Trong Incoterms 2010, cc chi ph khi nhn hng ti cng n nh lnh giao hng (Deliver Order), ph vn n ng bin (Bill Of Lading) v nht l ph nng h container (Terminal Handing Charges) c quy nh r hn so vi Incoterms 2000. Theo , Incoterms 2010 quy nh cc chi ph trn u do ngi bn chu nhng cc doanh nghip Vit Nam cn ghi r trong hp ng ai s chu cc chi ph ny mt cch r rng, nu khng phn thit thi s nghing v cc doanh nghip Vit Nam.3/ Chuyn t FOB sang cc iu kin khc.Cc doanh nghip khi xut khu nn chuyn dn t iu kin FOB sang cc iu kin khc nh CIF, CFR, v cc iu kin ny s c li cho cc doanh nghip trong vic kim sot l hng nu i tc cha thanh ton hoc khng thanh ton tin th cc doanh nghip ch tn mt t chi ph ch hng v cn hn mt c l hng. iu kin FOB theo Incoterms 2010 cha ng rt nhiu ri ro nh khi giao hng ln tu, mc d ngi bn cn gi cc chng t nhn hng (Bill Of Lading) nhng mt quyn kim sot l hng ca mnh, cc doanh nghip c th mt mt phn hay c l hng v khng th ra lnh cho hng tu ngng giao hng cho ngi mua v ngi bn khng phi ngi thu tu4/ Quy tc giao hng.Trong Incoterms 2010, cc quy tc giao hng cng c chia lm hai nhm so vi bn nhm trong Incoterm 2000. Nhm mt c p dng cho bt k phng thc vn ti no, gm cc iu kin nh EXW giao ti xng; FCA giao cho ngi chuyn ch; CPT cc ph tr ti; CIP cc ph v ph bo him tr ti; DAT hng n ch d xung; DDP giao hng np thu. Trong khi , nhm cn li ch yu c p dng khi c vn ti bin hay ni thy gm cc iu kin nh FAS giao dc mn tu; FOB giao ln tu; CFR tin hng v cc ph; CIF tin hng, bo him v cc ph.Nh vy, cc doanh nghip xut nhp khu cn lu n nhng thay i ca Incoterms 2010 so vi Incoterms 2000, v lu khi la chn iu khon giao nhn phng trnh ri ro, trnh pht sinh chi ph khi thc hin giao dch trong Thng mi quc t.

V/ SO SNH INCOTERMS 2000 V INCOTERMS 2010.1/ im ging nhau ca Incoterms 2000 v Incoterms 2010. C 07 iu kin thng mi: EXW, FAS, FOB, CFR, CIF, CPT, CIP- Khuyn co p dng phng tin thy i vi cc iu kin: FAS, FOB, CFR, CIF- p dng vi cc loi phng tin vn ti v vn ti a phng thc i vi cc iu kin: CPT, CIP, DDP- C Incoterms 2000 v Incoterms 2010 u khng phi l lut. Cc bn c th p dng hon ton, hoc c th p dng mt phn, nhng khi p dng ghi r trong hp ng ngoi thng, nhng iu p dng khc i nht thit phi m t k trong hp ng ngoi thng

2/ im khc nhau gia Incoterms 2000 v Incoterms 2010.STTTiu ch so snhIncoterms 2000Incoterms 2010

1S cc iu kin thng mi13 iu kin11 iu kin

2S nhm c phn04 nhm02 nhm

3Cch thc phn nhmTheo chi ph vn ti v a im chuyn ri roTheo hnh thc vn ti: thy v cc loi phng tin vn ti

4Ngha v lin quan n m bo an ninh hng haKhng quy nhC qui nh A2/B2; A10/B10

5Khuyn co ni p dng IncotermsThng mi quc tThng mi quc t v ni a; s dng trong cc khu ngoi quan

6Quy nh v chi ph c lin quanKhng tht rKh r: A4/B4 & A6/B6

7Cc iu kin thng mi DES, DEQ, DAF, DDUCKhng

8Cc iu kin thng mi: DAT, DAPKhngC

9Ni chuyn ri ro ca iu kin FOB, CFR, CIFLan can tuHng xp xong trn tu

10Quy nh phn chia chi ph khi kinh doanh theo chui (bn hng trong quy trnh vn chuyn)KhngC

VI/ MT S THAY I CHNH CA INCOTERMS 2000 SO VI INCOTERMS 2010.1/ Thay i v s nhm v cc iu in v giao hng. Incoterm 2000 gm 4 nhm E,F,C,D vi 13 iu kin c s giao hng:E: EXWF: FAS, FOB, FCAC: CFR, CPT, CIF, CIPD: DES, DEQ, DAF, DDU, DDP Incoterm 2010 c 2 nhm iu kin:Nhm 1: p dng cho mi phng thc vn ti: EXW, FCA, CPT, CIP, DAT, DAP,DDPNhm 2: p dng cho vn ti ng thy: FAS, FOB, CFR,CIF.Nhm th nht gm by iu kin c th s dng m khng ph thuc vo phng thcvn ti la chn v cng khng ph thuc vo vic s dng mt hay nhiu phng thc vn ti. Nhm ny gm cc iu kin EXW, FCA, CPT, CIP, DAT, DAP, DDP. Chng c th c dng khi hon ton khng c vn ti bin. Tuy vy, nn nh rng cc iu kin ny cng c th c s dng khi mt phn chng ng c tin hnh bng tu bin.Trong nhm th hai, a im giao hng v ni hng ha c ch ti ngi mua u l cng bin, v th chng c xp vo nhm cc iu kin ng bin v ng thy ni a. Nhm ny gm cc iu kin FAS, FOB, CFR v CIF. ba iu kin sau cng, mi cch cp ti lan can tu nh mt im giao hng b loi b. Thay vo , hng ha xem nh c giao khi chng c xp ln tu. iu ny phn nh st hn thc tin thng mi hin i v xa i hnh nh kh li thi v vic ri ro di chuyn qua mt ranh gii tng tng. Nh vy, trong Incoterms 2010, 3 iu khon DAF, DES, DEQ c thay th bi DAP v DDU c thay th bi DAT.DAT (Delivered at Terminal named place of destination): ngi bn hon thnh ngha v giao hng khi t hng ha ( c d xung khi phng tin vn ti ch hng n) ti cc terminal (l a im cui cng tp kt ho ca cc cc phng tin, thit b chuyn ch bao gm c ng b / thy / st / khng) hoc ti a im n quy nh.DAP (Delivered at Place named place of destination): ngi bn hon thnh ngha v giao hng khi hng ha (hng ha cha c d khi phng tin vn ti) c t di quyn nh ot ca ngi mua ti a im n quy nh.2/ Ph THC (Terminal handling charge Ph bn bi)i vi mt s iu khon v giao hng trong ngi bn c ngha v thu phng tin vn ti v tr cc ph vn ti nh CIP, CPT, CFR, CIF, c kh nng ph THC ti ni n c tnh vo trong gi bn. Tuy nhin, trong thc t thi gian va qua c nhiu trng hp ti ni n ngi mua b buc phi tr khon ph THC ny ti ni n. Nh vy ngi mua phi thanh ton tin hai ln cho mt khon ph. Chnh v vy ngi mua hin nay rt quan tm n cc tha thun gia ngi bn v ngi chuyn ch. Do trong Incoterms 2010 lm r hn v trch nhim tr cc khon ph ny, Incoterms 2010 quy nh ngi bn phi thng bo cho ngi mua v nhng khon ph no bao gm trong cc ph chuyn ch khi tha thun vi ngi chuyn ch. Nu trong trng hp theo thng l cc ph bao gm ph THC ti ni n, ngi bn khng c quyn tnh thm khon ph ny cho ngi mua na.3/ Lin quan n an ninh hng ha.Hin nay sau s kin 11/9 ti M, vn an ninh hng ha v phng tin vn ti c t ln hng u. Nhiu quc gia hin nay gia tng kim tra an ninh v hng ha, phng tin vn ti, cc nc quy nh cc bn c lin quan n hng ha phi c ngha v cung cp cc thng tin cn thit v an ninh hng ha c php xut khu, nhp khu. Nh vy c s khc bit gia cc th tc hi quan v cc chc nng lin quan n an ninh. Mt s quc gia c s phn bit v lut gia hai hot ng ny. Tuy nhin trong cc phin bn Incoterms trc y khng cp r rng v trch nhim v s phi hp gia ngi mua v ngi bn lin quan n vic cung cp thng tin lin quan n hng ha. Do , Incoterms 2010 quy nh c hai bn (ngi mua v ngi bn) c ngha v phi cung cp cc thng tin v hng ha cho cc bn th ba c lin quan nu h yu cu c th thng quan v mt an ninh cho l hng.4/ Bo him.Bo him ch lin quan n iu khon CIP v CIF, theo ngi bn phi mua bo him cho ngi mua. Theo Incoterms 2000, ngi bn ch phi tun th theo ng ngha v c quy nh trong Incoterms m khng tnh n s thay i ca b iu khon bo him mi ra i sau khi Incoterms 2000 c ban hnh. Do , Incoterms 2010 quy nh khi tin hnh mua bo him ngi bn phi tun theo nhng thay i ca b iu khon bo him mi.

5/ Chng t in t.Incoterms trc quy nh cc bn c php s dng trao i thng tin bng phng tin in t, cng nh cho php s dng chng t in t nu hai bn ng s dng. Tuy nhin, do nhn thc c tm quan trng cng nh tc truyn ti thng tin bng phng tin in t, Incoterms 2010 quy nh ngi mua v ngi bn c quyn s dng chng t in t hoc trao i bng phng tin in t nu hai bn ng hoc theo thng l hai bn c quyn s dng phng tin in t. Theo thng l y c ngha rt ln, bi v trong mt s trng hp mt bn khng c quyn t chi trao i thng tin bng phng tin in t, chng hn nh bng email.6/ Thay i i vi iu khon FOB.Theo Incoterms 2000, im chuyn ri ro t ngi bn sang ngi mua l khi hng ha qua khi lan can tu ti cng xp hng. Nay Incoterms 2010 quy nh c th hn v thi im ny, l khi hng ha phi thc s c xp ln tu ti cng xp hng quy nh. 7/Phm vi p dng Incoterms.Incoterms 2010 c th c p dng cho c thng mi trong nc v thng mi quc t.VII/ TNH U VIT CA INCOTERMS 2010.Incoterms 2010 phn 11 iu kin Incoterms theo 2 nhm: Vn ti thy ( FAS , FOB , CFR , CIF ) v cc loi hnh phng tin vn ti( EXW,FCA,CPT,CIP,DAT,DAP,DDP) iu ny gip cho cc doanh nghip d dng hn khi la chn Incoterms ph hp vi loi phng tin vn ti s dng; Incoterms 2010 cng a ra nhng ch dn v khuyn co khi s dng cc chng t in t khi giao dch giao nhn hng ha; Ch dn r rng ngha v ca cc Bn c lin quan n th tc v thu thng quan xut khu, nhp khu. Chi ph c lin quan n giao nhn ngoi thng.Incoterms 2010 cng hng dn s dng cc Incoterms trong kinh doanh thng mi ni a .Thun li trong m phn hp ng: thc t cc doanh nghip hot ng trong lnh vc xut nhp khu ngy cng pht trin , m rng hn quy m v tm vc cho nn cng ny sinh nhiu vn vng mc , tranh chp trong hp ng kinh doanh xut nhp khu .Hin cc doanh nghip xut nhp khu Vit Nam mi ch bit v p dng nm Incoterms 2000, trong khi Incoterms 2010 c hiu lc 2011. Vic am hiu v thc hin hiu qu cc iu khon thng mi quc t Incoterms 2010 ca ICC s thun li hn nhiu cho cc doanh nghip .Trc tin , khi Incoterms 2010 bt u c hiu lc th cc doanh nghip i tc doanh nghip Vit Nam s p dng b quy tc ny.B nguyn tc mi ny sa i v cp nht nhng quy tc trong thng mi quc t v tr thnh nhng k nng cn thit khng th thiu ca cc nh xut , nhp khu , ngi lm thng mi, giao nhn vn ti , b phn tn dng thu hi n trong cc ngn hng , cc chuyn gia ti chnh v lut s.m bo quyn li cho c bn xut khu v bn nhp khu : Incoterms 2010 ch c p dng khi n tr thnh mt iu khon trong cc hp ng thng mi. Tuy nhin v Incotrems 2010 l s chn lc qua hn 70 nm t nhng chuyn gia hng u v thng mi quc t son tho . Do ,hu ht cc hp ng thng mi ln ca cc quc gia pht trin u s p dng Incoterms 2010. y l b quy tc chun hay ni cch khc l bn bn v bn mua.Cng on m phn hp ng thng mi ca cc doanh nghip s c n gin ha hn khi s dng Incoterms 2010 l iu khon trong hp ng.

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