NI DUNG THUYT TRNH

Gii thiu Incoterms

S thay i Incoterms 2010 so
vi Incoterms 2000
Chi ph giao nhn ngoi thng
c lin quan n Incoterms
2000 v Incoterms 2010

Theo bn INCOTERMS l g ??
Nu cho Bn di 20 ch,
bn hy m t Incoterms l
g ??
Nu vai tr ca Incoterms ??

Theo bn nh ngha no
ng v nht v Incoterms
Incoterms l tp qun thng mi
ph bin lin quan n giao nhn
hng ha
Incoterms l bng Cu chng
xc lp trch nhim ngha v gia 2
bn mua bn hng ha NT.
Incoterms l lut thng mi QT

INCOTERMS C 5 VAI TR
QUAN TRNG
1) Incoterms l mt b cc quy tc
nhm h thng ha cc tp qunTM
quc t c p dng ph bin bi
cc doanh nhn trn khp th gii
2) Incoterms l mt ngn ng quc t
trong giao nhn v vn ti hng ha
ngoi thng

INCOTERMS C 5 VAI TR
QUAN TRNG
3) Incoterms l phng tin quan trng
y nhanh tc m phn,

xy

dng v t chc thc hin

hp

ng ngoi thng
4) Incoterms l c s quan trng
xc nh gi c mua bn hng ha.

INCOTERMS C 5 VAI TR
QUAN TRNG

5) Incoterms l cn c php l quan

trng thc hin khiu ni v
gii quyt tranh chp (nu c)
gia ngi bn trong qu trnh
thc

hin

thng.

hp

ng

ngoi

INCOTERMS
L ngn ng ca thng mi hng ha
hu hnh quc t
L c s xc nhn trch nhim giao nhn
v vn ti hng ha quc t
L c s tnh gi c mua bn
hng ha XNK
L cn c php l quan trng thc
hin khiu ni v gii quyt tranh chp
trong hot ng NT

Lu
Mun Incoterms tr thnh c s
php l rng buc cc Bn phi
thc hin v tr thnh h s
php l gii quyt tranh chp
th phi dn chiu Incoterms
trong hp ng ngoi thng

LCH S INCOTERMS

Incoterms ra i vo nm
1936
n nay Incoterms qua
7 ln sa i vo cc nm
1953, 1967, 1976, 1980,
1990 and 2000 v 2010

L do ra i incoterms 2010
1.Sau 2,5 nm nghin cu trn 2000 cng
ty XK ln ca th gii c lin h cht ch
vi ICC(International Charmber of
Commerce- Phng thng mi quc t )
v s dng Incoterms 2000 , cc chuyn ra
rt ra :
+Nhiu iu kin TM Incoterms rt t p
dng : DAF ; DES; DEQ; DDU.
+Nhiu iu kin TM khng r , d nhm
ln dn ti kh la chn; tranh chp trong
tr cc loi ph lin quan n giao nhn

L do ra i incoterms 2010
2.S kin khng b din ra ti Hoa k 11/9/2001:
+Ngha v thng tin v hng ha
+T 1/07/2012:Tt c hng ha container vn
chuyn vo Hoa K phi c soi chiu
Nm 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 chnh i vi cc nh cung
cp vn ti, cng bin v dch v Logistics.

L do ra i incoterms 2010
T 1/7/2012, 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 logistisc 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 K.

Nhng quy nh v an ninh hng

khi a vo Hoa k
Ngy 1/3/2003 thnh lp c quan
hi quan v Phng v bin gii
thuc B an ninh ni a
www.cbp.gov
V an ninh cotainer nu trong trang
Web.
www.cbp.gov/linkhandler/cgov/trad
e/cargo_security

Eu quy nh v an ninh hng ha

T ngy 1/07/2009 cc d liu v
an ninh phi c cung cp trc
khi hng ha ri nc XK n mt
ca khu ( kim sot hi quan )
ca EU.
Xem trang
http://ec.europa.eu/ecip/security

L do ra i incoterms 2010
L do th 3 : Nm 2004 Quy tc iu chnh
hot ng thng mi ca Hoa k c
xy dng mi. Nhiu chuyn gia lm lut
TM ca Hoa k phi hp vi cc chuyn gia
ca ICC hon thin v xy dng Incoterms
2010. C th ni ni dung ca Incoterms
2010 c nhiu im tng ng nht vi B
quy tc : The 2004 revision of the United
States' Uniform Commercial Code so vi
Incoterms 1990 hay Incoterms 2000.

L do ra i incoterms 2010
L do th 4 :Quy tc bo him hng ha
chuyn ch mi c hiu lc t 1/01/2009
c hon thin t Quy tc ban hnh
nm 1982 .
L do 5 : S 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 l 10
nm/ln.

Mun nm tt
Incoterms
Bn phi nm tt vn
mu cht g

???

NM VNG INCOTERMS
1. Nm vng kt cu INCOTERMS
2. Nm vng tng iu kin thng mi
INCOTERMS
3. c im khc bit tng iu kin
thng mi
a. Ngi bn (xut khu) phi lm g?
b. Ngi mua (nhp khu) phi lm g?
4. Bit la chn iu kin thng mI

KT CU CA INCOTERMS-2000
E: 1 /k: ExW
F: 3 /k: FAS; FOB; FCA
C: 4 /k: CFR; CIF; CPT; CIP
D: 5 /k: DAF; DES; DEQ; DDU; DDP

Kt cu Incoterms 2010
Incoterms 2010 bt u c hiu lc t
1/1/2011: gm 11 iu kin TM chia thnh 2
nhm :

Nhm I : C 7 iu kin thng mi p

dng vi mi loi phng tin vn ti
:ExW;FCA;CPT;CIP;DAT;DAP;DDP

Nhm II : Nhm ch p dng cho phng

tin vn ti thy( ng bin v ng
sng ) quc t v ni a :Nhm ny c 4
iu kin TM :FAS;FOB;CFR;CIF

im ging nhau gia Incoterms

2000 v 2010

im ging Incoterms 2010 &

2000
Tiu ch so
snh
1.07 iu
kin TM
:ExW;FAS;
FOB;CFR;
CIF;CPT;
CIP

Incoterms
2000

Incoterms
2010

im ging Incoterms 2010 &

2000 (4)
Tiu ch so
snh
2. FAS;
FOB;CFR;
CIF

Incoterms
2000

Incoterms
2010

Khuyn co Khuyn co
p dng
p dng
phng tin phng tin
thy
thy

im ging Incoterms 2010 &

2000 (4)
Tiu ch so
snh

3.CPT;
CIP;
DDP

Incoterms
2000

Incoterms
2010

p dng vi p dng vi
cc loi
cc loi
PTVT v
PTVT v
vn ti a
vn ti a
phng thc phng thc

im ging Incoterms 2000 v

2010 (4)

4.C 02 u khng phi lut; cc

Bn c th p dng hon ton; hoc
c th p dng mt phn ,nhng khi
p dng khi ghi r trong hp ng
ngoi thng; nhng iu p dng
khc i nht thit phi m t k
trong hp ng NT

im khc nhau gia Incoterms

2000 & 2010

im khc Incoterms 2010 vi

2000 (11 )
Tiu ch so
snh

Incoterms
2000

Incoterms
2010

1.S cc
iu kin
TM

13 terms

11 terms

2.S nhm
c phn

04
nhm

02 nhm

im khc Incoterms 2010 vi

2000 (11)
Tiu ch so
snh
3.Cch thc
phn nhm

4.Ngha v c
lin quan n
m bo an
ninh H.Ha

Incoterms
2000

Incoterms
2010

Phn nhm theo

chi ph vn ti v
a im chuyn
ri ro

Phn nhm theo

hnh thc vn
ti:thy v cc
loi PTVT

Khng
quy nh

C quy nh
A 2 /B2;A
10/B10

im khc Incoterms 2010 vi

2000 (10)
Tiu ch so
snh

Incoterms
2000

Incoterms
2010

5.Khuyn co
ni p dng
Incoterms

TM Quc t

TM Quc t v
ni a;s dng
trong cc khu
ngoi quan

6.Quy nh v
chi ph c lin
quan giao nhn
hng ha

Khng tht
r

Kh r
A 4/ B4 &
A 6/B6

im khc Incoterms 2010 vi

2000 ( 11)
Tiu ch so
snh
7.Cc iu
kin TM
:DES;DEQ
;DAF;DDU
8. Cc iu
kin TM:
DAT;DAP

Incoterms
2000

Incoterms
2010

KHNG

KHNG

im khc Incoterms 2010 vi

2000 (11)
Tiu ch so
snh
9.

Ni chuyn
ri ro ca
iu kin
FOB;CFR;
CIF

Incoterms
2000

Incoterms
2010

Hng
xp
Lan
can tu xong
trn tu

im khc Incoterms 2010 vi

2000 (11)
Tiu ch so
snh
10. Quy nh
phn chia chi
ph khi kinh
doanh theo
chui ( bn
hng trong quy
trnh vn
chuyn)

Incoterms
2000

Incoterms
2010

khng

im khc th 11
Quy nh ngha v ca ngi mua v
ngi bn tng iu kin thng mi
Incoterms.
A 1, A 2..A 10- Ngha v ca ngi Bn
B1; B2; B3B10- Ngha v ca ngi
mua.
Ngi ny c ngha v th ngi kia min

GII THIEU CHUNG CACH

NAM
NOI DUNG CUA TNG
IEU KIEN INCOTERMS

Tng ieu kien Incoterms c trnh

bay oi ng 10 nhom ngha vu
quy nh vi ngi ban va 10
nhom ngha vu quy nh vi ngi
mua. Muon nam c Incoterms, hoc
vien can nam vng tng ieu
kien thng mai 10 cap nhom quy
nh ngha vu cua ngi ban va
ngi mua.

Quy nh ca
Incoterms 2000 v
nghi v ca ngi
bn v ngi mua

NGHA VU CUA NGI BAN

A1 - Cung cp hng ng theo hp
ng
A2 - Giy php v cc th tc
A3 - Cc hp ng vn ti v bo him
A4 - Giao hng
A5 - Chuyn ri ro

NGHA VU CUA NGI BAN

A6 - Phn chia chi ph
A 7 - Thng bo cho ngi mua
A8 - Bng chng ca vic giao hng,
chng t vn ti hay thng ip
in t tng ng
A9 - Kim tra Bao b K m hiu
A10 -Cc ngha v khc

NGHA VU CUA NGI MUA

B1 - Tr tin hng
B2 - Giy php v cc th tc
B3 - Cc hp ng vn ti v
bo him
B4 - Nhn hng
B5 - Chuyn ri ro

NGHA VU CUA NGI MUA

B6 - Phn chia chi ph
B7 - Thng bo cho ngi bn
B8 - Bng chng ca vic giao hng,
chng t vn ti hay thng ip
in t tng ng
B9 - Kim tra hng
B10 - Cc ngha v khc

Quy nh ca
Incoterms 2010 v
nghi v ca ngi
bn v ngi mua

A.NGHA V CA NGI BN
A1. Ngha v chung ca ngi

bn , trong cho php trao i

thng tin in t
A2. Giy php, kim tra an ninh v
cc th tc khc
A3. Hp ng vn ti v bo him
A4. Giao hng

A5. Chuyn ri ro

A.NGHA V CA NGI BN

A6. Phn chia chi ph

A7. Thng bo cho ngi mua
A8. Chng t giao hng
A9. Kim tra ng gi, bao b k
m hiu
A10. H tr thng tin v chi ph lin
quan

NGHA V CA NGI MUA

B1. Ngha v chung ca ngi mua
B2. Giy php, kim tra an ninh v
cc th tc khc

B3. Hp ng vn ti v bo
him
B4. Nhn hng
B5. Chuyn ri ro

NGHA V CA NGI MUA

B6. Phn chia chi ph
B7. Thng bo cho ngi bn
B8. Bng chng ca vic giao
hng
B9. Kim tra hng ha
B10. H tr thng tin v chi ph
lin quan

.HAI IU KIN MI CA
INCOTERMS 2010 :

DAT Delivery At Terminal

( Named at.. Terminal ).Giao
hng ti ga u mi ti ni ti.
Terminal- Ga u mi

DAP Delivery At Place

( Named Place of destination )
Giao hng ti mt a im ni ti

DAT Delivery At Terminal

( Named at.. Terminal ).
Giao hng ti ga u mi ti ni ti.
Terminal- Ga u mi c hiu l ni
gom nhn hng ca cc loi phng tin
vn ti : cng ti; ni nhn hng ga n
i vi hng chuyn ch bng ng st ;
ng t; hng khng vi vn ti a
phng thc l ga cui ca on hnh
trnh ca nhiu loi phng tin vn ti
ni tip nhau.

Khi Bn l Nh XK; Nhp khu

bn phi lu

Phi ghi r a im giao

hng c th : Ga u mi;
cng tia im ch
Nu khng ghi ngi bn t
nh ot

DAT Delivery At Terminal

( Named at.. Terminal ).

Vi iu kin DAT ngi Bn

phi thc hin cc ngha v v
chi ph ti Terminal - ga
,cng u mi t hng
ha di s nh ot ca
ngi mua.

DAT Delivery At Terminal

( Named at.. Terminal ).
Ngi bn phi d hng khi
phng tin vn ti v sau phi
giao hng bng cch t hng ha
di quyn nh ot ca ngi
mua ti bn ch nh cng hoc
ni n tha thun, vo ngy hoc
trong thi hn quy nh trong hp
ng ngoi thng

DAT Delivery At Terminal

( Named at.. Terminal ).
iu kin DAT ngi Bn lm
th tc XK; Ngi mua lm th tc
Nhp khu. Ni chuyn ri ra l
hng ha t an ton ti

Terminal ni ti theo tha

thun vi ngi mua.

DAT Delivery At Terminal

( Named at.. Terminal ).

d hiu hn bn c
th hnh dung DEQ
c thay th bng

DAT

DAP Delivery At Place ( Named

Place of destination )

Giao hng ti mt a im :
Vi DAP th vic giao hng
hon tt khi hng ho
c t trn PTVT ti a
im tha thun vi ngi
mua v sn sng cho vic
ngi mua t chc d hng
khi phng tin vn ti

DAP Delivery At Place ( Named

Place of destination )
Ngi bn phi giao hng bng
cch t hng ha di quyn nh
ot ca ngi mua trn phng
tin vn ti ch n v sn sng
d ti a im tha thun ti
ni n vo ngy hoc trong thi
hn giao hng tha thun.

DAP Delivery At Place ( Named

Place of destination )

d hiu hn bn c th
hnh dung

DES,DDU,DAF
c thay th bng DAP

trong Incoterms 2010

TM TT CC IU KIN
INCOTERMS - 2010
XK

NK

ExW
Xng
FAS

Dc mn tu

FOB

Xp xong hng trn tu

FCA

Giao cho ngi vn ti

TM TT CC IU KIN
INCOTERMS - 2010
XK
CFR

NK
xp xong hng

CIF

Xp xong hng

CPT

Giao cho ngi vn ti

CIP

Giao cho ngi vn ti

TM TT CC IU KIN
INCOTERMS - 2010
XK
DAT

NK
TAI TERMINAL

DAP

Trn PTVT

DDP

ch

TM TT CC IU KIN
INCOTERMS - 2010
CC K HIU
: Ngha v v chi ph ca ngi
bn (xut khu)
: Ngha v v chi ph ca ngi
mua (nhp khu)
XK NK
: Th tc v thu xut khu;
nhp khu
: Ni chuyn ri ro t ngi bn
sang ngi mua

LU Y
NGHA
VU
NAO
NGI
BAN
CO
TRACH NHIEM THC
HIEN TH NGI MUA
C
MIEN
VA
NGC LAI.

GII THIEU NHNG

IEU KIEN THNG MAI
INCOTERMS VIET NAM
S DUNG PHO BIEN
Viet Nam thng ap
dung 6
ieu kien
thng mai Incoterms
sau
ay: FOB, FCA, CFR, CIF,
CPT, CIP.

ieu kien FOB Free On

Board (named port of
shipment)

Ngha v ngi bn: (10)

1) Cung cp hng theo ng hp ng ngoi

thng;cung cp cc chng t bng giy
t hoc cc thng ip in t tng
ng theo s tha thun trc

2) Kim tra an ninh hng; Lm th tc

xut khu, np thu v l ph xut
khu

ieu kien FOB Free On

Board (named port of
shipment)

Ngha v ngi bn: (10)

3.)Khng c ngha v thu

phng tin vn ti, tr cc
ph vn ti, Khng c ngha v
mua bo him cho hng ha

ieu kien FOB Free On

Board (named port of
shipment)

Ngha v ngi bn: (10)

4) Giao hng ln tu do ngi mua thu

(hoc c ngi mua y quyn thu)

5) Ni chuyn ri ro l lan can tu

(Shipsp xp rail) ti cng bc
hng( Incoterms 2000) ; Xp xong
hng trn tu ( Incoterms 2010)

ieu kien FOB Free On

Board (named port of
shipment)

Ngha v ngi bn: (10)

6. Ngi bn chu chi ph n khi hng

ha vt qua lan can tu ti cng bc
hng( Incoterms 2000 ); Xp xong
hng trn tu ( Incoterms-2010)

ieu kien FOB Free On

Board (named port of
shipment)

Ngha v ngi bn: (10)

7) Kim tra hng ha, bao b, k m

hiu hng ha theo ng hp
ng quy nh trc khi giao
hng.

A10. H tr thng tin v chi ph

lin quan
Ngi Bn Phi gip ngi mua
ly cc chng t thng tin k c thng
tin an ninh m ngi mua cn nhp
khu v/hoc vn ti n a im cui
cng.

Ngi bn phi hon tr cho ngi

mua tt c chi ph v l ph m ngi

mua chi ly c chng t hoc gip

ly chng t v thng tin theo mc
B10.

ieu kien FOB Free On

Board (named port of
shipment)

Ngha v ngi mua: (5)

1) Tr tin hng

2) Ch nh tu chuyn ch hng v
tr chi ph vn ti chnh (chi ph
chuyn ch t cng bc hng n
cng d hng)

ieu kien FOB Free On

Board (named port of
shipment)

Con tu do ngi mua ch nh

khng n ng hn ngi bn
c th thc hin giao hng theo
ng quy nh v thi gian th
sao ?

p
Trong trng hp ny th ngi mua phi
chu mi ri ro v mt mt v h hng i
vi hng ha:
+K t ngy tha thun hoc nu khng c
tha thun v ngy ny, th:
+ K t ngy c ngi bn thng bo theo
mc A7 trong thi hn tha thun,
+Hoc k t ngy cui cng ca thi hn
giao hng tha thun.

ieu kien FOB Free On

Board (named port of
shipment)

Ngha v ngi mua: (5)

3) Lm th tc nhp khu, np thu v l ph

nhp khu
4) a im chuyn ri ro v hng ha t
ngi bn sang ngi mua l Xp xong
hng trn tu tu ti cng bc hng quy
nh

ieu kien FOB Free On

Board (named port of
shipment)
Theo bn trc khi XK thng c
ch ph gim nh hng XK ? Theo
bn ai phi tr chi ph ny ?

ieu kien FOB Free On

Board (named port of
shipment)

B9. Kim tra hng ha

Ngi mua phi tr cc chi ph
cho vic kim tra bt buc
trc khi gi hng, ngoi tr
vic kim tra theo yu cu ca
cc c quan c thm quyn
nc xut khu.

ieu kien FOB Free On

Board (named port of
shipment)
B10. H tr thng tin v chi ph
lin quan
Ngi mua phi thng bo cho ngi bn
mt cch hp thi cc yu cu v thng tin
an ninh ngi bn c th thc hin mc
A10.
Ngi mua phi hon tr cho ngi bn tt
c chi ph v l ph m ngi bn chi
ly c nhng chng t v thng tin theo
mc A10.

3 LU Y
iu kin FOB theo Incoterms
2000 & 2010 ch p dng vi
phng tin vn ti thy
Lu 2: Ngha v no ngi bn
thc hin th ngi mua c
min trch nhim v ngc li
Lu 1:

3 LU Y
Lu 3: Trong hot ng thng mi
quc t xut hin mt s tp
qun thng mi hnh thnh
t nhng tha thun gia
ngi mua v ngi bn v
c p dng trong thc t

ieu kien FCA Free Carrier

(giao hang cho ngi
chuyen ch)
iu kin ny, ngha v ca
ngi bn v ngi mua tng t
nh iu kin FOB, nhng c 2
im khc quan trng sau y m
bn hc phi nh la chn
iu kin thng mi cho ng

ieu kien FCA Free Carrier

(giao hang cho ngi
chuyen ch)

1.Ni chuyn ri ro
2.FCA p dng vi mi loi
phng tin vn ti k c thy;
cn FOB Incoterms 2010 ch p
dng vi phng tin vn thy
m thi

ieu kien CFR Cost, Freight

(Named Port of Destination)

Ngha v ngi bn: (10)

1) Giao hng ha theo ng hp ng ngoi
thng quy nh; giao cc chng t gi
hng
2) Lm th tc xut khu, np thu v l ph
xut khu
3) Thu tu, k hp ng thu tu v tr cc
ph vn ti chuyn ch hng ha. Ngi
bn KHNG c ngha v mua bo him cho
hng ha

ieu kien CFR Cost, Freight

(Named Port of Destination)

Ngha v ngi bn: (10)

4) Giao hng ln tu

5) Ni chuyn ri ro i vi Incoterms 2000

l lan can tu ti cng bc hng (nc
xut khu) ;Cn i vi Incoterms 2010
ni chuyn ri ro sau khi hng ha
c xp xong trn tu ti cng bc
hng

ieu kien CFR Cost, Freight

(Named Port of Destination)

Ngha v ngi bn: (10)

6. Ngi bn phi chu mi chi ph,

trong c c chi ph chuyn ch
hng ha n cng ch quy nh v
chi ph d hng cng ch(tr chi
ph bo him cho hng ha chuyn
ch)

ieu kien CFR Cost, Freight

(Named Port of Destination)

Ngha v ngi bn: (10)

7) Ngi bn sau khi giao hng phi thng bo cho

ngi mua bit v kt qu giao hng
8 ) A8. Chng t giao hng

Ngi bn phi, bng chi ph ca mnh, cung

cp cho ngi mua khng chm tr chng
t vn ti thng l n cng n tha
thun.
9 ) Kim

tra bao b, k m hiu hng ha

trc khi giao hng cho tu

ieu kien CFR Cost,

Freight
(Named Port of
Destination)
A10. H tr
thng tin v chi ph

lin quan

Nu c quy nh, ngi bn, theo yu

cu ca ngi mua, do ngi mua
chu ri ro v ph tn, phi gip
ngi mua ly cc chng t v
thng tin k c thng tin an ninh m
ngi mua cn nhp khu v/hoc
vn ti n a im cui cng.

ieu kien CFR Cost, Freight

(Named Port of Destination)
Ngha v ngi mua: (5)
1.Tr tin hng; cc chng t lm
cn c thanh ton c th l cc
chng t in t
2.Lm th tc nhp khu, np thu
v l ph nhp khu

ieu kien CFR Cost, Freight

(Named Port of Destination)

Ngha v ngi mua: (5)

4. Chu mi ri ro tn tht sau khi hng ha

Xp xong hng ha trn tu ti
cng bc hng quy nh (cng i)
5. Ngha v no ngi bn thc hin th
ngi mua min trch nhim

ieu kien CFR Cost, Freight

(Named Port of Destination)

Kim tra hng ha

Ngi mua phi tr cc chi ph
cho vic kim tra bt buc
trc khi gi hng, ngoi tr
vic kim tra theo yu cu ca
cc c quan c thm quyn
nc xut khu.

ieu kien CFR Cost,

Freight
(Named Port of Destination)

B10. h tr thng tin v chi ph

lin quan :

Ngi mua phi thng bo cho ngi bn

mt cch kp thi cc yu cu v thng tin
an ninh ngi bn c th thc hin
mc A10.
Ngi mua phi hon tr cho ngi bn
tt c chi ph v l ph m ngi bn chi
ly c nhng chng t v thng tin
theo mc A10

ieu kien CIF Cost,

Insurance and Freight (Named
Port of Destination)

Vi iu kin ny, ngha v

ca ngi bn v ngi mua
tng t nh iu kin CFR,
nhng c nhng im khc
sau y:

ieu kien CIF Cost,

Insurance and Freight (Named
Port of Destination)
1) Ngi bn phi mua bo him cho hng
ha bo v cho ngi mua trc
nhng ri ro trong qu trnh chuyn ch.
Nu trong hp ng ngoi thng khng
quy nh v bo him th ngi bn ch
phi mua bo him mc ti thiu theo
iu kin FPA hoc ICC (C) bo him
110% tr gi hng ha giao dch.

ieu kien CIF Cost,

Insurance and Freight (Named
Port of Destination)

2) Ngi bn phi cung cp cho

ngi mua chng t bo him
(Insurance policy hoc Insurance
certificate)

2 LU Y
Lu 1:

Theo Incoterms 2000 &

2010: 2 iu kin CFR v
CIF ch p dng vi
phng tin vn ti thy
(ng bin v ng
sng).

2 LU Y
Lu 2:

C 2 iu kin ny, mc d
ngi bn chu chi ph vn ti
ti cng d hng, nhng ri ro
v hng ha chuyn ngay sang
cho ngi mua sau khi hng
ha xp xong hng cng
bc hng ( XK )

ieu kien CPT Carriage

Paid to
(Named Place of Destination)
Vi iu kin ny, ngha v ca ngi
bn v ngi mua tng t nh iu
kin FCA, nhng iu kin CPT c
im khc l ngi bn cn c ngha
v thu phng tin vn ti v tr
cc ph chuyn ch hng ti a
im ch quy nh

ieu kien CIP Carriage,

Insurance Paid to (Named
Place of Destination)
Vi iu kin ny, ngha v ca
ngi bn v ngi mua tng
t nh iu kin CPT, nhng
iu kin CIP ngi bn cn c
thm hai ngha v sau y:

ieu kien CIP Carriage,

Insurance Paid to (Named
Place of Destination)

1. Mua bo him cho hng ha bo v cho

ngi mua trc nhng ri ro v mt mt hng
ha trong qu trnh chuyn ch. Nu trong hp
ng ngoi thng khng quy nh v bo
him th ngi bn ch c ngha v mua bo
him mc ch mc ti thiu theo iu kin FPA
ICC (C) bo him 110% tr gi hng ha giao
dch

1. Giao cho ngi mua cc chng t bo

him

3 LU Y
Lu 1:

Theo Incoterms 2000 & 2010:

2 iu kin CPT v CIP p

dng vi mi loi phng

tin vn ti k c phng
tin vn ti a phng
thc

3 LU Y
Lu 2: Trong 2 iu kin CPT v CIP ngi
bn phi thu phng tin vn ti v tr cc
ph chuyn ch hng ti a im ch quy
nh, nhng ri ro c chuyn sang ngi
mua sau khi hng ha giao xong cho
ngi vn ti ti ni i

3 LU Y
Lu 3: Khuyn co khi xut khu
hng

ha

chuyn

ch

bng

container, s dng phng tin vn

ti thy th nn p dng CPT thay v
CFR; CIP thay v CIF v ngi bn s
mau chuyn ri ro hn.

Bn hy chn 1 p s incoterms 2010 cho

trng hp sau y: Ngi bn ti Th du mt
Bnh Dng , ni xut hng i l cng Si gn, ni
giao hng ti l cng sanfrancisco ( USA). Hng
ha l gm s m ngh. Ngi bn sau khi lm th
tc XK s thu v tr cc ph vn ti. Ri ro c
chuyn cho ngi mua khi hng xp xong trn tu
nc XK.

BI TP

a) CFR Saigon port, VN

b) CPT sanfransico, USA
c) CFR sanfransico, USA
d) CIF Saigon port, VN

Theo bn ngi XK khng phi thc

hin ngha v no trong cc ngha v
sau y nu iu kin thng mi la
chn l CIP osaka port , Japan
(Incoterms 2010) :

BI TP

a) Thu phng tin vn ti v tr cc ph

b) lm th tc XK
c) T chc xp hng vo container giao
d) Chu ri ro ti cng Osaka , Japan

Incoterms 2010
Cc bng tm tt
chi ph

Incoter
ms

Bc hng ln Thu v l
xeti
ph XK

EXW

Buyer

FCA

Seller

FAS

Seller

FOB

Seller

CFR

Seller

CIF

Seller

CPT

Seller

CIP

Seller

DDP

Seller

Buyer

Chi ph vn ti nI
a nc XK

Chi ph d hng khi PTVT

VT nc XK

Buyer

Buyer

Seller

Buyer

Seller

Seller

Seller

Seller

Seller

Seller

Seller

Seller

Seller

Seller

Seller

Seller

Seller

Seller

Seller

Seller

Seller

Seller

Seller

Seller

Seller

Seller

Phn chia chi ph giao

nhn theo Incoterms 2010

Incot
e
Chi ph a hng ln
r
PTVT, xp hng
m
s

CPVT t nc XK
n nc NK

Chi ph d hng khi

PTVT nc NK

Chi ph a hng ln
PTVT nc NK

EXW

Buyer

Buyer

Buyer

Buyer

FCA

Buyer

Buyer

Buyer

Buyer

FAS

Buyer

Buyer

Buyer

Buyer

FOB

Seller

Buyer

Buyer

Buyer

CFR

Seller

Seller

Seller

Buyer

CIF

Seller

Seller

Buyer

Buyer

CPT

Seller

Seller

Seller

Seller

CIP

Seller

Seller

Seller

Seller

Phn chia chi ph giao

nhn theo Incoterms 2010
Incoterms CPVT nc NK

Chi ph bo him
chuyn ch hng

Th tc NK

Thu v l ph NK

EXW

Buyer

Buyer

Buyer

Buyer

FCA

Buyer

Buyer

Buyer

Buyer

FAS

Buyer

Buyer

Buyer

Buyer

FOB

Buyer

Buyer

Buyer

buyer

CFR

Buyer

Buyer

Buyer

Buyer

CIF

Buyer

Seller

Buyer

Buyer

CPT

Seller

Buyer

Buyer

Buyer

CIP

Seller

Seller

Buyer

Buyer

DDP

Seller

Seller

Seller

Seller

KET LUAN
V
INCOTERMS
(5)

1.Incoterms khng phi l vn

bn lut.
2.Mun p dng ng Incoterms,

phi nm vng kt cu v ni
dung tng iu kin thng
mi.

3. Incoterms ch cp n mt
s ngha v c lin quan n
giao nhn, vn ti, bo him,
th tc thng quan cho nn
Incoterms khng th thay th
cho hp ng ngoi thng

4. Vic la chn Incoterms c li

cho doanh nghip ph thuc vo
nhiu yu t nm ngoi mun
ch quan ca doanh nghip

CC QU V LNG NGHE
XIN T CU HI ??