lý thuyết về các loại chứng từ trong xnk - gv. ddqhảo

Chng 6: Thc Hin Hp ng Ngoi Thng

GV: Dng c Quang Ho 1

6.4. NHNG CHNG T THNG S DNG TRONG KINH DOANH XUT

NHP KHU

6.4.1. Ha n thng mi (Commercial Invoice)

6.4.1.1. Khi nim

Ha n thng mi l chng t c bn ca khu thanh ton, l yu cu ca

ngi bn i ngi mua phi tr s tin hng ghi trn h n. (Xem thm iu 38 -

Quy tc v thc hin thng nht v tn dng chng t 600 - Chng Thanh ton Quc t).

Ha n c nhng tc dng sau:

N l trung tm ca b chng t thanh ton. Trong trng hp b chng t c hi

phiu km theo, qua ha n ngi mua c th kim tra lnh i tin trong hi phiu. Khi

khng c hi phiu, ha n c tc dng thay th cho hi phiu, lm c s cho vic i

tin v tr tin.

Trong vic khai bo hi quan, ha n ni ln gi tr ca hng ha v l bng chng

ca s mua bn, trn c s ngi ta tin hnh gim st, qun l v tnh tin thu.

Ha n cung cp nhng chi tit v hng ha cn thit cho vic thng k, i

chiu hng ha vi hp ng v theo di thc hin hp ng.

Trong ha n phi nu c: c im ca hng ha, n gi, tng gi tr

hng ha, iu kin c s giao hng, phng thc thanh ton, phng tin vn ti,...

Ha n thng c lp lm nhiu bn, dng trong nhiu vic khc nhau:

xut trnh cho ngn hng i tin hng, xut trnh cho cng ty bo him tnh ph bo

him, cho hi quan tnh thu...

6.4.1.2. Phn loi

Ngoi ha n thng mi (commercial invoice) m ta thng gp, trong thc

t cn c cc loi ha n:

Ha n tm thi (Provisional invoice) l ha n thanh ton s b tin hng

trong cc trng hp: gi hng mi l gi tm tnh, thanh ton tng phn hng ha (trong



trng hp hp ng giao hng nhiu ln),...

Ha n chnh thc (Final invoice) l ha n dng thanh ton tin hng khi

thc hin ton b hp ng.

Ha n chi tit (Detailed invoice) c tc dng phn tch chi tit cc b phn ca

gi hng.

Ha n chiu l (Proforma invoice): y l ha n duy nht khng c tc

dng thanh ton, lp trc khi bn hng. c s dng lm:

n cho hng

Khai gi tr hng em i hi ch nc ngoi

Chng t phc v khai bo hi quan xin giy php xut nhp khu

Ha n truy cp (ha n trung lp - Neutral invoice): c s dng khi

ngi mua c yu cu v c ngn hng chp nhn nhm ngi mua sau khi mua c

th s dng chnh ha n ny bn hng cho ngi khc.

Lu : Mu ha n thng do cc cng ty la chn v son tho. Tuy nhin, ha n

cng phi th hin y cc mc sau:

Mc Shipper/Exporter, Consignee, Notify: th hin y nhng yu cu nh

L/C quy nh v phi ph hp vi B/L.

Ni dung lin quan n vn chuyn, giao hng nh: tn tu, cng i, cng n,...

phi ph hp vi yu cu ca L/C v ph hp vi B/L.

Trn ha n phi th hin iu kin c s giao hng.

Nu L/C yu cu nhng ghi ch b sung vo ha n th trn ha n v cc

chng t khc (nu L/C yu cu) phi th hin y .

Ha n thng mi c ch k ca ngi bn (nu L/C yu cu).

Tn ngi bn l tn ngi th hng nhng i khi bn hng qua trung gian th

tn ngi bn c th l mt ngi khc khng phi l ngi hng li L/C.



COMMERCIAL INVOICE

Shipper/Exporter

Tn, a ch nh xut khu, ngi gi hng

Consignee

Tn, a ch ngi nhn hng

Notify

Tn v a ch ngi c thng bo

Invoice No: s ha n

Date: Ngy k

L/C No: S L/C

Date: Ngy pht hnh

L/C issuing bank:

Ngn hng pht hnh

Port of loading

Cng i

Carrier

Tn phng tin vn chuyn

Port of discharge

Cng n

Sailing on or about

Ngy tu i

No. Carton Description of goods Quantity Unit price Amount

M t hng ha S lng n gi Tng tr gi

Total:

In say:

Tr gi ha n ghi bng ch

iu kin c s giao hng Nh xut khu/ngi bn

Nhng ghi ch khc k tn ng du

(nu L/C yu cu) (nu L/C yu cu)

6.4.1.3. Cc vn thng gp khi lp ha n thng mi trong thanh tan bng

phng thc L/C:

M t khc vi phn m t hng ha trong L/C.

Ni dung m t hng ha trong L/C v ha n thng gm:

+ Tn hng ha

+ S lng v trng lng tnh



+ Gi n v v iu kin c s giao hng

+ Quy cch phm cht

+ K m hiu ca hng ha

+ Tng gi tr ha n bng s v bng ch

Ngi lp ha n khc vi ngi c quy nh trong L/C:

Thng thng ha n l do ngi th hng L/C, nh sn xut lp ty theo

phng thc giao dch. Nhng:

+ Nu tn dng khng quy nh r ai l ngi s lp ha n th ngi th

hng phi l ngi lp ha n.

+ Trong vi trng hp xut khu y thc, c s ng ca hai bn mua bn,

L/C c th cho php ngi lp ha n l mt ngi khc vi ngi th hng

trong L/C. Trong trng hp L/C phi ghi r commercial invoice issued by the

third party is acceptable.

Ngi th hng khng k tn trong ha n mc d L/C c quy nh.

Tuy nhin trong UCP 600 c quy nh trong iu 38:

Tr khi c quy nh khc trong th tn dng, cc ha n thng mi cn phi c

k tn, cc ha n thng mi phi th hin trn b mt l c pht hnh bi ngi th

hng (tr trng hp th tn dng chuyn nhng), phi c lp cho tn ngi xin m

th tn dng (tr trng hp th tn dng chuyn nhng).

n gi v iu kin giao hng khng ging L/C quy nh.

n v tin t trong ha n khc vi L/C quy nh.

Shipping marks, trng lng c b, trng lng tnh, s kin hng khng

ng nht vi cc chng t khc.

Nhng ph ph khc khng quy nh trong L/C nhng li c tnh trong

ha n thng mi.

Ty xa, sa cha khng c k tt.

6.4.1.4. Cch thc ch yu khc phc sai st khi lp ha n thng mi trong thanh

ton bng L/C



Ni dung sai st Cch khc phc sai st

1. Ngy lp ha n Ngy lp ha n phi trc hoc bng vi ngy k B/L

2. S bn, loi ha n

khi xut trnh

- S bn xut trnh phi bng s bn m L/C yu cu.

- L/C yu cu Signed Commercial invoice th ha n phi

c ch k ngi bn.

- Nu L/C khng ni g v loi ha n th ngi

bn phi xut trnh s lng ha n nh yu cu v trong

phi c t nht 1 bn c du ORIGINAL.

- Xut trnh ha n phi ng nh yu cu L/C nh:

bao nhiu bn gc ("ORIGINAL") v bn ph ("COPY").

3. M t hng ha - M t hng ha phi ph hp vi m t hng ha trn L/C.

- Nu L/C c yu cu nhng ghi ch trn m t hng ha th

ha n v cc chng t khc cng phi c th hin.

4. Tr gi Ha n - Nu giao hng tng phn khng cho php th tng tr gi

ha n phi nm trong dung sai cho php ca th tn dng.

- Nu giao hng tng phn cho php th tr gi ha n c th

nh hn tr gi L/C nhng giao hng ln cui cng th tng tr

gi ca tt c ln giao hng c th nh hn tr gi L/C l 5%

khng b gim.

- i vi hng chuyn ch dng ri th dung sai cho php l

5% cho s lng v s tin nhng s tin thanh ton khng

c vt s tin quy nh trn L/C.

5. Ngi lp Ha n - Nu L/C khng quy nh r ai l ngi lp th ngi th

hng s l ngi lp.

- Nu L/C ghi Commercial invoice by a third party is

acceptable v mt ngi khc khng phi l ngi th

hng l ngi lp ha n.



6.4.2. Phiu ng gi (Packing List)

L bn k khai tt c hng ha ng trong mt kin hng (thng hng,

Container,...). Phiu ng gi c lp khi ng gi hng ha.

Phiu ng gi to iu kin cho vic kim hng ha trong mi kin.

Ni dung ca phiu ng gi bao gm cc chi tit sau: tn ngi bn v ngi mua, tn

hng, s hiu hp ng, s L/C, tn tu, ngy bc hng, cng bc, cng d, s th t ca

kin hng, cch ng gi, s lng hng ha ng trong kin hng, trng lng hng ha

, th tch ca kin hng, s lng Container v s Container...

PACKING LIST

Shipper/Exporter

Tn, a ch nh xut khu, ngi gi hng

Consignee

Tn, a ch ngi nhn hng

Notify

Tn v a ch ngi c thng bo

Invoice No: S ha n

Date: Ngy k

L/C No: S L/C

Date: Ngy pht hnh

L/C issuing bank:

Ngn hng pht hnh

Port of loading

Cng i

Port of discharge

Cng n

Carrier

Tn phng tin vn chuyn

Sailing on or about

Ngy tu i

No. Carton Description of goods

Net Weight (Kgs) Gorss Weight

(Kgs)

Measurement

(CBM)

M t hng ha trng lng kch c

Total:

Ngi bn

Nhng ghi ch khc k tn ng du

(nu L/C yu cu) (nu L/C yu cu)



Phiu ng gi thng c lp thnh 3 bn:

Mt trong kin hng cho ngi nhn hng c th kim tra hng trong kin khi

cn, n l chng t i chiu hng ha thc t vi hng ha do ngi bn gi.

Mt bn cng vi cc phiu ng gi khc to nn mt b y . B ny c

xp vo trong kin hng th nht ca l hng.

Mt bn cn li cng c lp thnh mt b vi cc phiu khc b ny c km vi

ha n xut trnh cho ngn hng thanh ton.

Trong thc t nhiu hp ng cn quy nh s dng cc loi phiu ng gi di dng

c bit nh:

Phiu ng gi chi tit (detailed packing list)

Lit k t m hng ha trong kin hng. i khi ni dung khng c g khc bit so

vi phiu ng gi thng thng, nhng nu n c tiu l phiu ng gi chi tit th n

tr thnh phiu ng gi chi tit.

Phiu ng gi trung lp (neutral packing list)

Trong khng ghi tn ngi bn v ngi mua nhm ngi mua c th s

dng phiu ny bn li hng ha cho ngi th ba.

Bt hp l thng gp khi lp P/L trong phng thc thanh ton L/C l tng s lng

hng ha c k chi tit trong packing list khng bng vi s lng hng ha ghi trong

ha n.

6.4.3. Giy chng nhn cht lng/s lng hng ha (Certificate of

Quality/quantity)

L chng t xc nhn cht lng v s lng (hoc trng lng) ca hng thc

giao v chng minh phm cht s lng hng ph hp vi cc iu khon ca hp ng.

Giy chng nhn phm cht c th do ngi cung cp hng, cng c th do c quan kim

nghim hng xut nhp khu cp, ty theo s tha thun gia hai bn mua bn.

6.4.3.1.Trng hp giy chng nhn do mt c quan c trch nhim lp

Giy chng nhn cht lng/s lng th hin nhng ni dung sau:

Tn ngi giao hng (Shipper)



Tn ngi nhn hng (Consignee). Tn ngi nhn thng bo (Notify Party). Nhng

ni dung trn phi ph hp vi B/L v cc chng t khc.

Loi hng ha giao (Commodity)

S lng, khi lng, trng lng hng ha.

Tn tu, s B/L, ngy tu i, cng i, cng n.

Kt qu kim tra (Results of Inspection) trong phi th hin y nhng kt qu

v ni dung m L/C yu cu nh:

+ Cht lng hng ha kim tra: nhng ch tiu cht lng hng ha.

+ Ni kim tra.

+ Ngy kim.

Ch k xc nhn ca c quan kim tra.

Vit Nam c quan gim nh cht lng v s lng thng do cc cng ty

gim nh thnh lp theo lut doanh nghip hoc Vinacontrol cp.

Xut khu

- Du th

- Go - Cao su - C ph, lc - Ch

- Than

- Thc phm ti sng v ch bin (bao gm c hi sn)

- Dt may xut ngoi EU

- Sn lt

Nhp khu

- Xng du

- Phn bn

- Hng in t, in

- Thc phm ung

- My mc thit b l v thit b ton b, ph tng

- Thp

- Dc liu v dc phm (theo quy nh ca B Y t)

Danh mc ny c th thay i tng thi k.



6.4.3.2. Trng hp giy chng nhn cht lng/s lng do ngi bn lp

Trn giy chng nhn cht lng/s lng th hin:

Tn ngi bn, a ch

Loi hng, m k hiu

S lng, khi lng, trng lng

Cht lng hng ha: ngi bn phi nu r cht lng hng ha, nhng thng s k

thut, tiu chun hng ha...

Li cam kt ca ngi bn v loi hng ny.

V d:

We hereby certify that the following mentioned goods are in good order and

condition. The quantity is true and correct as per invoice

Commodity: P.P. K4017

Quality: Melt Flow Rate 8.0g/10

Density: 0.90 g/cm3

Quantity: 80.000 kgs

Trng hp L/C ch yu cu "The quality corresponds with contract th ngi

bn khng cn mt cng ty kim nghim kim tra cht lng v s lng hng ha.

Nh xut khu ch cn lp mt giy chng nhn:

Certificate of Beneficiary

We hereby certify that all terms of (tn hng ha) L/C Nocorrespond with

contract.

v t k tn ng du.

Khi tha thun v cc giy chng nhn mt phm cht, s lng hoc trng lng

cn c bit quan tm n giy chng nhn ln cui, bi cc giy ny s c

tc dng quyt nh trong vic gii quyt tranh chp sau ny. Phi quy nh r kim tra

ln cui s c thc hin ti u, ai tin hnh kim tra v cp giy chng nhn.

Trong thanh ton theo phng thc L/C, ngn hng s khng chp nhn chng

t chng nhn cht lng sau y:

M t cht lng hng ha trn giy chng nhn sai khc so vi quy nh ca L/C.

C quan cp giy chng nhn cht lng khng phi l c quan nh L/C quy nh.

Ngy cp giy chng nhn sau ngy giao hng.



6.4.4. Vn n ng bin (Bill of lading)

6.4.4.1. Nhng hiu bit v vn n ng bin:

Chc nng ca B/L:

Bill of Lading c ba chc nng c bn sau:

- B/L l mt bin lai ca ngi chuyn ch xc nhn l h nhn hng ch.

- B/L l mt bng chng v nhng iu khon ca mt hp ng vn ti ng bin.

- Chc nng c bit quan trng: B/L l mt chng t s hu hng ha, quy nh hng

ha s giao cho ai cng ch, do cho php mua bn hng ha bng cch chuyn

nhng B/L.

Cng dng ca B/L:

T cc chc nng k trn, B/L c th c dng :

Lm cn c khai hi quan, lm th tc xut nhp khu hng ha.

Lm ti liu v hng ha km theo trong b chng t thng mi ngi bn gi

cho ngi mua hoc ngn hng nhn thanh ton tin hng.

Lm chng t mua bn, cm c v chuyn nhng hng ha.

Lm cn c xc nh s lng hng c ngi bn gi cho ngi mua, da

vo ngi ta ghi s, thng k, theo di vic thc hin hp ng.

Phn loi B/L:

C nhiu cch phn loi B/L

Xt trn vn n c ghi ch xu v hng ha hay khng, th B/L c th c chia lm 2

loi:

Vn n hon ho (Clean B/L): l vn n khng c thm iu khon hay ghi

ch r rng iu kin khim khuyt ca hng ha hay ca bao b.

Vn n khng hon ho (Unclean B/L): l loi vn n trn ngi chuyn

ch c ghi ch xu v tnh trng hng ha hay bao b. i vi cc loi B/L ny,

ngn hng s t chi thanh ton, tr khi c quy nh ring.

Xt theo du hiu ngi vn ti nhn hng khi hng c xp ln tu hay cha, th

B/L c chia lm 2 loi:

Vn n xp hng (Shipped on board B/L): l vn n c cp cho ngi



gi hng khi hng ha nm trong khoang tu.

Vn n nhn hng xp (Received for shipment B/L): l vn n c cp

trc khi hng ha c xp ln tu. Trn B/L khng ghi r ngy thng hng ha

c xp xung tu. Do vy, sau khi hng ha c xp xung tu, ngi gi hng

phi em vn n ny n hng tu i ly vn n xp hng mi c gi tr

thanh ton.

Xt theo quy nh v ngi nhn hng trn B/L, th c cc loi B/L sau:

Vn n theo lnh: l B/L quy nh ngi chuyn ch s giao hng theo lnh ca

ngi gi hng (B/L to order); theo lnh ca ngn hng (B/L to the order of issuing

bank).

Vn n ch danh (B/L to a named person/Straight B/L): l B/L trong c

ghi r tn v a ch ngi nhn hng mc Consignee v Notify. Do ,

hng ch c th giao cho ngi c tn c ghi trn B/L.

Vn n xut trnh (Bearer B/L): cn gi l vn n v danh v trong vn n

khng ghi r tn ngi nhn hng cng khng ghi r theo lnh ca ai. Do vy,

ngi chuyn ch s giao hng cho bt c ngi no cm vn n v xut trnh

cho h. Vn n ny thng c chuyn nhng bng cch trao tay.

Xt theo du hiu hng ha c c chuyn ti hay khng, th c cc loi vn n nh:

Vn n i thng (Direct B/L): l B/L cp cho cc hng ha c chuyn ch

bng mt con tu i t cng xp n cng ch, ngha l tu ch hng i thng t

cng n cng.

Vn n sut (Through B/L): l B/L dng trong trng hp chuyn ch hng

ha gia cc cng bng hai hoc nhiu con tu thuc hai hay nhiu ch tu khc

nhau. Ngi cp vn n i sut phi chu trch nhim v hng ha trn chng

ng t cng xp n cng d cui cng.

Vn n a ht (Local B/L): l B/L do cc tu tham gia chuyn ch cp, loi

B/L ch c chc nng l bin lai nhn hng m thi.



Xt theo vn n c lp theo hp ng thu tu hay khng, th c 2 loi B/L:

Vn n theo hp ng thu tu (Charter Party B/L): l loi B/L do thuyn

trng ca tu cp, ch in mt mt trc, cn mt sau trng nn cn c tn gi

l B/L lng trng (Blank back B/L). Thng thng ngn hng s t chi thanh ton

cc loi B/L ny, tr khi c quy nh khc trong L/C.

Vn n tu ch (Bill of Lading): l cc loi vn n thng thng, c s

dng trong mua bn ngoi thng v c ngn hng chp nhn thanh ton nu

c lp theo ng quy nh ca L/C.

Cch lp B/L: (xem trong Chng 4: Vn ti v bo him trong ngoi thng)

6.4.4.2. Nhng ch khi lp B/L trong thanh ton bng phng thc L/C:

B/L l mt chng t ht sc quan trng, nn c ngi v: B/L l linh hn ca

b chng t (xem iu khon 20-22 trong UCP-600).

Nhng vn thng gp ca B/L trong thanh ton bng L/C:

Tn v a ch ngi gi hng, nhn hng, thng bo khng khp vi cc quy

nh trong L/C:

Thng thng vn n c giao cho cc cng ty xut khu t mnh in vo

cc phn c lin quan n hng ha, ngi gi, ngi nhn,... Thuyn trng hoc i l

xem xt v ghi ch (nu cn) vo vn n. Do vy, khi lp vn n, cc cng ty xut khu

thng mc phi cc sai st do khng nm vng c cch lp chng t. Phn thng b

sai st nhiu nht trn vn n l phn tn v a ch ca ngi nhn hng (consignee) v

phn ny thng c quy nh khc nhau trn tng L/C.

C mt s cng ty l lun n gin rng: Phn ngi nhn hng th phi ghi tn

ngi m L/C (ngi mua)" nhng tht ra khng phi th, v trong bun bn quc t c

th ni ngi no cm c vn n th ngi c quyn nh ot i vi hng ha.

Ngn hng m L/C thng ginh ly quyn ny trnh ri ro ngi mua khng chu

thanh ton. Tuy nhin vic ngn hng c khng ch chng t vn ti hay khng ty thuc

vo s tn nhim ca ngn hng i vi khch hng ca mnh v ty thuc vo t l k

qu i vi n. V vy trong vn n ch Consignee thng a dng v nhng sai st



phn ny d lm cho ngi mua m L/C t chi thanh ton.

Mun ghi mc ny trn B/L cho ng th:

+ Mc Shipper s ghi mt trong hai cch sau:

- Tn ngi giao hng phi l tn ngi bn trong hp ng hay trong L/C v khng

c vit tt.

- Nu L/C quy nh l ng tn ngi trung lp (Neutral Name) th tn ngi giao

hng khng phi l tn ngi bn.

+ Mc Consignee - Ngi nhn hng ghi theo yu cu ca L/C.

Yu cu trong L/C

Cch ghi trn B/L

1. To order and endorsed blank + To order

+ Ngi bn lt mt sau B/L k tn, ng du

2. To order ofbank + To order of..bank

+ Ngi bn khng cn k hu B/L

3. To order of the shipper and

endorsed in blank

+ To order of the shipper

+ Ngi bn (ngi giao hng) lt mt sau k tn,

ng du

4. To order of the bank and

endorsed in blank

+ To order of the bank

+ Ngi bn khng cn k hu

5. To order and endorsed to..

bank

+ To order

+ Ngi bn lt mt sau k tn, ng du v ghi

thm dng ch Delivery to the order of...bank.

+ Mc Notify party

- Tn v a ch ngi c thng bo khi tu cp bn cng phi l tn ngi

mua, tn ny phi ng nh trong L/C yu cu v khng c vit tt.

- Nu ngi c thng bo l mt ngi khc th trong L/C phi c ghi r.

Cng bc v cng d khng khp vi quy nh trong L/C, c hai nguyn nhn

chnh gy ra sai st ny:

+ Mt l do ngi lp Bill khng nm vng L/C.



V d: L/C quy nh shipment from Hochiminh Port to Pusan Port. Thc t

khng tn ti cng H Ch Minh nhng v trong L/C quy nh nh th m ngi bn

khng yu cu tu chnh nn khi lp B/L, phn loading port phi ghi l Hochiminh

port nh L/C quy nh. Nhiu nhn vin lp chng t khng ch n quy nh trong

L/C nn ghi sai tn cng bc hng l Saigon Port.

+ Hai l do ngi mua thu tu khng ng theo hnh trnh trong L/C quy nh.

Khi bn hng vi gi FOB ngi mua s ch ng thu tu. Nhng thay v thu tu

theo ng hnh trnh nh L/C quy nh, ngha l tu phi bc hng ti Hochiminh Port

v d hng ti Pusan Port", ngi mua li thu tu theo hnh trnh ca n l d hng ti

mt cng khc vi cng quy nh trong L/C. Trong trng hp ny ngi bn c th t

chi giao hng cho ngi mua vi l do ngi mua thu tu c hnh trnh khng ph hp

vi L/C (c th l khng ph hp vi c hp ng). Nhng do ngi mua l tp kt

hng ti kho hoc ti cng nn vic t chi giao hng gy thit hi ng k cho ngi bn,

mt khc do mun gi quan h bn hng tt p vi ngi mua, ngi bn chp nhn

giao hng vi iu kin ngi mua phi lm bn cam kt s chp nhn hp l v cng d

hng ca B/L so vi L/C. Tuy nhin ng v pha ngn hng th d c cam kt chp

nhn bt hp l trn, ngn hng vn xem iu l bt hp l v vn c th t chi vic

chit khu hoc thanh ton b chng t nu trn.

B/L xut trnh cho ngn hng tr hn 21 ngy sau ngy lp vn n, hoc xut

trnh khi L/C ht thi hn c hiu lc (tr trng hp L/C qu nh khc).

Vn n lp theo hp ng thu tu (charter party Bill of lading). (Nu L/C cho

php th loi Bill ny c chp nhn).

Trn B/L ghi hng cht ln boong tu (on deck cargo) thay v ng phi ghi

hng trong hm tu (on board).

B/L xut trnh khng phi l vn n hon ho (unclean Bill of lading)

Ngha l ch tu c ghi trn B/L v s khim khuyt ca hng giao: hng b b,

bao b b rch, hng ha b m t v.v...

Ghi nhng ni dung trn B/L khng ng vi quy nh ca L/C.

K hu chuyn nhng B/L khng ng.



gim bt ri ro khi lp B/L, th cn ch nhng cch gii quyt tm tt trong bng

sau y:

Nhng ri ro Gii quyt

1. Ngy tu i Ngy tu i l ngy thuyn trng hay hng tu k B/L

- Ngy tu i khng c sau ngy giao hng tr nht l nm trong

quy nh v thi gian L/C.

2. S lng B/L - Nu L/C quy nh np t nht l hai bn At least two B/L" th

ngi bn phi np 3 bn.

- Nu L/C khng ni g th np 2/3 ty theo mc k qu.

- Nu L/C quy nh:

+ 2/3 bn np vo ngn hng th ngi bn phi np 2 bn chnh

v 1 bn copy.

+ 3/3 bn th ngi bn np 3 bn chnh v 1 bn copy.

3. Hnh trnh vn

chuyn v chuyn

ti

- L/C khng cho php chuyn ti:

o Vn chuyn bng container: B/L th hin vic chuyn ti vn

c chp nhn min l hng ha c vn chuyn theo hnh

trnh nh c quy nh trong L/C.

o Vn chuyn hng ri: B/L th hin hng ha c xp v d

theo cng c quy nh trong L/C.

- L/C cho php chuyn ti: ngoi vic th hin cng chuyn ti th

vic vn chuyn phi tun theo hnh trnh quy nh trong L/C.

4. S lng giao

hng

- B/L th hin vic giao s lng trn invoice.

- L/C khng cho php giao hng tng phn th: B/L phi th hin

vic giao s lng trn L/C (c dung sai nu L/C quy nh).



5. Loi B/L xut

trnh

- L/C yu cu xut trnh loi B/L no th ngi bn xut trnh ng

loi B/L.

V d: L/C quy nh Ocean B/L nhng ngi bn xut trnh

Combined B/L l khng ng.

- Cc B/L khng c gi tr thanh ton nh: Vn n hp ng thu

tu (Charter party B/L), Vn n nhn hng gi (Received for

shipment B/L), Vn n tp th,... khng nn xut trnh. Nu xut

trnh th phi c quy nh trong L/C.

6. Ngi k pht

B/L

Vn n phi do:

- Ngi chuyn ch (hng tu vn ti) k th sau ch k ca

ngi chuyn ch th hin As the Carrier.

- Thuyn trng k As the Master".

- i l hng vn ti k, As agent for the Carrier.

- i l ca thuyn trng k, On behalf of Mr.. (name). As

the matter.

Trng hp vn n do nhn vin giao nhn lp s b ngn

hng t chi.

7. Vic bc hng ln

tu c th hin

trn B/L

B/L phi th hin On board hoc shipper on board v ngi

k nhn n ghi thm vo ngy thng (ngy giao hng), tn tu

s chuyn, cng xp hng v ch k ca ngi chuyn ch.



6.4.5. Giy chng nhn xut x (Certificate of origin)

6.4.5.1. Nhng hiu bit v C/O

L chng t do nh sn xut hoc c quan c thm quyn (thng l i din B

cng thng hoc Phng Thng mi cng nghip Vit nam) cp xc nhn ni sn

xut hoc khai thc ra hng ha. V vn cp giy chng nhn xut x hng ha c

iu chnh bi 03 vn bn php l :

+ Lut thng mi Vit nam Ban hnh nm 2005

+ Ngh nh s 19/2006/NCP ngy 20/02/2006 ca Chnh ph quy nh chi tit thi hnh

lut thng mi v xut x hng ha.

+ Quyt nh s 12/2007/Q-BTM ngy 31 thng 5 nm 2007 vi ni ung chnh nh

sau:

i vi hng ha xut khu:

Yu cu phi c C/O:

Hng ha xut khu, hng ha nhp khu c hng ch u i v thu quan

v phi thu quan c p dng theo cc iu c quc t m Vit Nam k kt hoc gia

nhp v cc vn bn quy phm php lut c lin quan quy nh chi tit vic thi hnh

cc iu c ny.

Hng ho xut khu c hng ch u i thu quan ph cp v cc u i

n phng khc c thc hin theo quy tc xut x ca nc nhp khu dnh cho

cc u i ny.

Hng ha ang b Vit nam p dng cc bin php phng v thng mi: chng bn

ph gi, chng tr cp xut khu; cc bin php t v.

C quan c thm quyn cp C/O ca Vit Nam l :

B cng thng Vit Nam

Phng thng mi v cng nghip Vit Nam

Cc c quan qun l Nh nc c s y quyn trc tip ca B cng thng nh

Ban qun l cc khu cng nghip v khu ch xut



i vi hng ha nhp khu:

Yu cu phi np cho cho c quan hi quan i vi cc trng hp sau v:

- Hng ha c xut x t cc nc c hng thu sut u i theo cc quy nh

ca Lut thu xut khu, thu nhp khu hoc cc iu c quc t khc m Vit Nam

tham gia; hoc ch hng mun xin c tnh thu theo mc gi tnh thu ti thiu thp

hn mc gi cao nht ca biu gi tnh thu ti thiu p dng cho chng loi hng .

- Hp ng thng mi quy nh phi c C/O.

- Tt c nhng trng hp hng nhp khu (hng mi) cn phi c C/O nh ni

trn m ch hng khng xut trnh c th Hi quan vn lm th tc nhp khu v p

dng mc gi tnh thu cao nht ca biu gi tnh thu p dng cho chng loi hng ha

.

Trng hp khng cn np C/O cho c quan Hi quan:

- Hng nhp khu xc nh c sn xut ti nc c mc gi tnh thu cao nht

ca loi hng .

- Hng ha khc, trn c s cc chng t do ch hng xut trnh v thc t hng

ha m c quan hi quan xc nh c chnh xc xut x.

- Hng qua s dng, da trn c s cc chng t do ch hng cung cp, nu ph

hp vi thc t hng ha, hi quan s tnh thu nhp (nu c) theo quy nh hin hnh.

Trng hp c nghi vn th yu cu gim nh.

- Hng c thu sut bng khng (0%).

C/O c chp nhn trong cc trng hp:

- C/O hng nhp khu phi do cc t chc c thm quyn ca nc sn xut cung

cp. Danh sch cc t chc ny do s qun cc nc ti Vit Nam, phng Thng mi v

Cng nghip Vit Nam, b Cng thng Vit Nam cung cp cho tng cc Hi quan.

- i vi nhng nc cha c danh sch ny th chp nhn C/O m ch hng xut

trnh ph hp vi ti liu lin quan n l hng v thc t hng ha nhp khu.

- i vi nhng hng ha nhp khu qua nc th ba, chp nhn C/O ca t chc

c thm quyn cp C/O ca nc th ba, km theo bn sao C/O ca nc sn xut (theo

nguyn l hoc chia l).



Thi im np C/O cho c quan hi quan:

- C/O phi np cho c quan hi quan khi ng k m t khai hng nhp khu.

Trng hp c l do c bit c Cc trng cc Hi quan tnh, thnh ph chp thun

th c th np C/O trong mt thi gian hp l, ph hp vi l do chm tr, sau khi hon

thnh th tc nhp khu l hng, nhng ti a khng c qu 3 ngy k t ngy hon

thnh th tc hi quan.

C/O c nhiu loi:

Form A: l loi giy C/O dng cho cc mt hng xut khu sang cc nc thuc h

thng GSP (Generalized system of preferences - ch u i thu quan ph cp).

Form B: dng cho tt c cc loi hng ha xut khu i tt c cc nc.

Form O: dng cho mt hng c ph xut khu qua cc nc thuc hip hi c ph

th gii.

Form X: dng cho mt hng c ph xut khu qua cc nc khng thuc Hip hi

c ph th gii.

Form D: dng cho hng ha ca Vit Nam xut khu sang cc nc thnh vin

thuc ASEAN c hng cc u i theo Hip nh v chng trnh u i

thu quan c hiu lc chung (CEPT) thnh lp khu vc thng mi t do AFTA".

(Xem thm quyt nh 23/2006/Q-BTM ca b cng thng, ban hnh 08/06/2006

v thng t 12/2009/TT-BCT ngy 22/5/2009 ca b Cng Thng).

Form E: Dng cho hng ha ca Vit nam c hng u i trong chng trnh

hip nh thng mi hng ho ASEAN-Trung Quc.

Form AK: u i theo khu vc mu dch t do ASEAN - Hn quc (Xem thm

quyt nh s 02/2007/Q-BTM ngy 08 thng 01 nm 2007 ca b trng b

Thng mi v vic ban hnh quy ch cp giy chng nhn xut x hng ha mu

AK hng cc u i theo hip nh thng mi hng ha thuc hip nh khung

v hp tc kinh t ton din gia cc chnh ph ca cc nc thnh vin thuc hip

hi cc quc gia ng Nam v chnh ph i Hn Dn Quc).

Form S: Quy tc xut x p dng cho cc mt hng c hng u i thu sut

thu nhp khu Vit Nam - Lo (Xem thng t 04/2010/TT-BCT ca B cng



thng ban hnh 25/01/2010).

Form AJ: Thc hin u i thu quan khi hot ng thng mi vi Nht Bn theo

tinh thn hip nh AJCEP (Xem thm quyt nh s 44/2008/Q-BCT ngy 08

thng 12 nm 2008 ca b trng b Cng Thng).

Form VJ: Dng cho hng ha c hng u i v thu theo tinh thn ca hip

nh gia nc Cng ha X hi Ch ngha Vit Nam v Nht Bn v i tc Kinh

t (gi tt l VJEPA) (Xem thm thng t s: 10/2009/TT-BCT ca b Ti chnh

ban hnh ngy 18/05/2009).

6.4.5.2. Trong thanh ton L/C, C/O xut trnh km theo b chng t thanh ton

thng c cc bt hp l sau:

Ngi chng thc C/O khc vi quy nh ca L/C. Nu L/C quy nh:

- Certificate of Origin Vietnam issued by the Chamber of Commerce of Vietnam,

trng hp ny ngi chng thc trn C/O v xut x ca hng ha l Phng Thng

mi Vit Nam.

- Certificate of Origin, country of origin, Vietnam, nu L/C quy nh nh vy th

ngi sn xut hoc ngi th hng L/C c th ng ra lp C/O v t mnh chng thc

vo .

Loi C/O khng p ng c i hi ca L/C.

Ngoi ra, cch ghi tn ngi gi hng, ngi nhn hng, tn phng tin vn

ti, cng bc d hng ha, m t hng ha,... nu ghi khng ging vi L/C v cc

chng t khc, nht l B/L u b coi l bt hp l.

6.4.6. Chng t bo him (Certificate of Insurance)

L chng t do ngi bo him cp cho ngi c bo him, nhm hp thc ha

hp ng bo him v c dng iu tit quan h gia t chc bo him v ngi

c bo him. Trong mi quan h ny, t chc bo him nhn bi thng cho nhng tn

tht xy ra v nhng ri ro m hai bn tha thun trong hp ng bo him, cn ngi

c bo him phi np cho ngi bo him mt s tin nht nh gi l ph bo him.

Chng t bo him thng c dng l n bo him v giy chng nhn bo



him.

n bo him (Insurance Policy) l chng t do t chc bo him cp, bao

gm nhng iu khon ch yu ca hp ng bo him, nhm hp thc ha hp ng

ny. n bo him gm c:

Cc iu khon chung v c tnh cht thng xuyn, trong ngi ta quy nh r

trch nhim ca ngi bo him v ngi c bo him.

Cc iu khon ring v i tng bo him (tn hng, s lng, k m hiu, tn

phng tin ch hng...) v vic tnh ton ph bo him (tr gi bo him hoc s tin bo

him, iu kin bo him, ph bo him...)

Giy chng nhn bo him (Insurance Certificate) l chng t do ngi bo

him cp cho ngi c bo him xc nhn hng ha bo him theo iu kin hp

ng.

Nu thanh ton bng L/C, khi lp chng t bo him hng ha cn phi c k quy

nh iu 28 ca UCP-DC 600.

Ch :

i) Trong thanh ton L/C, ngn hng s t chi chp nhn thanh ton cho nhng giy

(hoc n) bo him sau y:

1. Chng t bo him c ngy pht hnh tr hn ngy bc hng ln tu hoc ngy gi

hng i hoc ngy nhn hng gi hng i.

2. Loi tin ghi trong chng t bo him khc vi loi tin ghi trong L/C.

3. Cc chng t bo him do cc nh mi gii bo him cp.

4. Cc chng t bo him cha c ngi mua bo him ch danh k hu.

5. Mc mua bo him phi ng nh quy nh ca L/C.

V d: L/C quy nh mc bo him l 110% tr gi ca CIF, nu ngi xut khu

thm ch xut trnh chng t bo him 120% hoc 125% tr gi ca CIF s khng c

ngn hng chp nhn.



ii) lp n bo him (Insurance Policy - I/P) cho ng quy nh L/C cn ch :

Nhng ri ro Gii quyt

1. Ngy lp Ngy lp I/P trc ngy hoc bng vi ngy giao hng.

2. Loi bo him L/C v hp ng quy nh mua bo him loi g phi mua ng

loi .

L/C khng quy nh th ngi bn c th mua iu kin ICC

(C). 3. S bn L/C khng quy nh th ngi bn c th xut trnh 2 bn

(chnh).

Thng thng L/C quy nh xut trnh 3 bn gc I/P

4. Tn cng ty bo

him

Tn cng ty bo him phi theo yu cu ca L/C. Nu L/C

khng yu cu, ngi bn c th chn la cng ty bo him bt

k.

Nu c ti bo him th phi ghi tn cng ty ti bo him.

5. Bo him hng

ha

ti u

L/C quy nh bo him bi thng ti u th trn I/P phi ghi

ng a im .

L/C khng quy nh th bo him hng ha thng ti cng ti

cui cng.

6. K hu I/P - Nu L/C quy nh phi k hu th ngi mua bo him lt mt

sau k tn v ng du.

- Nu L/C khng ni g ht th ngi mua vn phi k hu.

- Nu L/C c quy nh I/P endorsed to.... bank th ngi mua

bo him lt mt sau k tn ng du v ghi thm Pay to the

order of... bank.

- Nu L/C quy nh I/P To order and endorsed in blank th

ngi mua bo him lt mt sau k tn ng du v ghi Pay to

the order of (tn ngi gi chng t cui cng).



6.4.7. Giy chng nhn kim dch v giy chng nhn v sinh

L nhng chng t do c quan ca Nh nc cp cho ch hng xc nhn hng

ha c an ton v mt dch bnh, su hi, nm c,...

Giy chng nhn kim dch sn phm ng vt (animal products sanitary

inspection certificate) do c quan kim dch ng vt cp cho cc hng ha l ng vt

(sc vt, cm th...) hoc cc sn phm ng vt (trng, tht, lng, da, c..) hoc bao b

ca chng, xc nhn kim tra v x l chng cc bnh dch.

Giy chng nhn kim dch thc vt (phytosanitary certificate) do c quan bo v

thc vt cp cho hng ha l thc vt hoc c ngun gc l thc vt, xc nhn hng

c kim tra v x l chng cc bnh dch, nm c, c di,...

Giy chng nhn v sinh (sanitary certificate) do c quan c thm quyn v kim

tra v phm cht hng ha hoc v y t cp cho ch hng, xc nhn hng ha c

kim tra v trong khng c vi trng gy bnh cho ngi s dng.

6.4.8. Hi phiu (Bill of Exchange - B/E)

Hi phiu nh trnh by trong chng Thanh ton quc t l mt t mnh lnh

i tin do nh xut khu lp i tin, sau khi hon thnh ngha v giao hng.

Hi phiu lp theo b chng t thanh ton bng phng thc L/C thng c nhng bt

hp l sau y:

Lp hi phiu sau khi L/C ht hiu lc.

S tin ghi trong hi phiu khng bng 100% s tin ghi trong ha n.

V d: trong ha n ghi: Total amount: USD 8,960.55 thay v phi ghi nh th

trong hi phiu nhng cc cng ty xut nhp khu ch ghi USD 8960.00 (thiu 55 cent).

Tuy sai st ny tng i nh nhng ngn hng m L/C c th tr hon vic thanh ton

vi l do nu trn.

S tin bng ch khc vi s tin bng s.

V d: s tin bng s l USD 21,619.30 nhng s tin bng ch l USD twenty

thousand, six hundred nineteen and cents 30. Tuy sai st ny nh nhng ngn hng m

L/C c th tr hon vic thanh ton rt lu.



S tin ghi trn hi phiu vt qu tr gi L/C quy nh.

Tn ngi k pht v a ch khng ph hp vi L/C: mt s cng ty xut khu

Vit Nam do thiu kinh nghim trong vic lp chng t nn xut trnh chng t trong

c hi phiu vi tn v a ch ca ngi b k pht khng ng nh L/C quy nh.

S sa cha trn hi phiu khng c ng du sa (ng du rui) v k nhy.

Sau y l cch khc phc nhng bt hp l ca B/E lp xut trnh thanh ton trong

phng thc L/C:

Ni dung bt hp l Cch gii quyt

1. Tn ting Vit ca

cng ty th hin trn con

mc ca cng ty khng

ph hp vi tn gi ca

ngi th hng nh

L/C yu cu.

- Ni dung L/C khi m phi nu tn giao dch v c tn th

hin trn con du.

- Ch ng du nhng chng t c yu cu v hn ch

xut hin du c ting Vit mc thp nht.

2. Trng hp s tin

bng ch v bng s

chnh lch qu ln.

- Ngn hng kim tra s chn s tin nh nht.

- Khi lp B/E phi so snh s tin bng s v cch ghi s

tin y bng ch.

3. Mc To trn B/E

khng th hin ng yu

cu ca L/C

- Nu L/C ch yu cu ghi tn ngn hng tr tin th trn

B/E cng s th hin tn ca ngn hng.

- Nu L/C yu cu c tn v a ch th trn B/E cng phi

ghi y .

- Nu L/C quy nh available by payment at sight for

100% percent drawn on applicant th B/E phi c k

pht cho ngi m th tn dng.

- Nu L/C yu cu available... drawn on us c ngha l

drawn on issuing bank th B/E mc To s th hin tn

ngn hng m.

- Ngn hng k pht l ngn hng chi nhnh hoc l mt



ngn hng khc do ngn hng m ch nh th trn B/E

phi th hin ng tn ngn hng nh ch nh.

4. Xut trnh B/E khng

ng s lng.

Trn b B/E l 2 bn (bn 1 phi c ghi s 1 v bn 2 phi

c s 2). Khi xut trnh ti ngn hng, ngi bn phi xut

trnh mt b y (2 bn) v 1 bn copy ngn hng

lu.

lý thuyết về các loại chứng từ trong xnk - gv. ddqhảo

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