chng IV

Cc iu kin thanh ton quc t qui nh trong hp ng mua bn ngoi thng

I. iu kin v tin t.
1. c im v tnh hnh tin t trong thanh ton v tn dng quc t.

1.1. Hin nay trn th gii khng cn mt ch tin t thng nht bao trm ton b hnh tinh. - Thay cho mt ng tin chun quc t ra i cc ng tin khu vc nh sau: a) Qu tin t quc t (IMF): cho ra i ng SDR (Quyn rt vn c bit - Special Drawing Right).
2

b) Khu vc tin t EEC nay l EMU (Lin minh tin t Chu u) cho ra i ng tin ECU (European Currency Unit) - n v tin t Chu u nay l EURO
Tin trnh nht th ho tin t ca Chu u - T 1/7/90 n 31/12/1993 - T 1/1/1994 n 1/1/1997 - T 1/1/1997 n 1/1/1999 - Gi tr ECU khng thay i 1ECU = 1 Euro - i tn ECU -> Euro

- T gi gia cc quc gia vi ng Euro s c n nh vo ngy 31/12/1998 + Chnh sch tin t v d tr ngoi hi bng Euro. + Cc khon n c quy i v thanh ton bng ng Euro. + Cc ng tin quc gia vn tn ti hp php. - T 1/1/2002: Pht hnh tin giy v tin xu bng ng Euro v Euro bt u c lu thng song song vi cc ng tin quc gia. - n 30/6/2002: Qu trnh chuyn sang ng tin duy nht hon tt.
4

c) Khi SEV: to ra ng Rp chuyn nhng (Transferable Rouble), 1963-1991.

RCN c 3 chc nng sau: + Lm phng tin thanh ton v th hin gi c. + Chc nng thanh ton gia cc thnh vin khi SEV. + Chc nng phng tin tch lu di dng l tin gi trn ti khon m ti ngn hng MBES (ngn hng hp tc kinh t quc t: Interbank for Economic Cooperation - IBEC). - n nay ng RCN, khng cn pht huy c chc nng ca n. 5

1.2/ Cc ng tin quc gia c quy nh trn bn m phn theo nguyn tc tho thun

Thanh ton quc t trong thi i ngy nay l thanh ton bng ng tin quc gia.

Cc c im ca cc ng tin quc gia: + Cc ng tin quc gia u khng c i ra vng. + Hu ht cc ng tin quc gia u khng n nh + Khi chn ng tin quc gia no lm ng tin thanh ton th cn da vo h tng c s ca t nc . + Khi la chn ng tin cn lu n cc phng thc giao dch theo hp ng mua bn V d: Phng thc bun bn hng i ng (counter purchase) c phng thc thanh ton ti
7

1.3/ Trn th gii c 2 ch qun ch ngoi hi khc nhau: - Cc nc TB cng nghip pht trin thc hin ch ngoi hi t do. - Cc nc cn li: thc hin ch qun ch ngoi hi nghim ngt .
8

2. Cc loi tin t trong thanh ton v tn dng quc t

2.1. Cn c vo phm vi lu thng tin t, c 3 loi: Tin t th gii (World Currency), Tin t quc
t (International Currency), Tin t quc gia (National Currency). Tin t th gii: l vng. - Khng dng vng th hin gi c. - Khng dng vng thanh ton theo tng chuyn hng giao dch trong nm, theo tng hp ng. - Vng c dng lm phng tin thanh ton cui cng gia 2 ngn hng trung ng ca 2 nc vi nhau. 9

2.2. Cn c vo tnh cht chuyn i ca tin t C 3 loi: - Tin t t do chuyn i (freely convertible currency): l ng tin quc gia m lut ca nc cho php h c t do chuyn i ng tin ny ra ng tin khc trong nc hoc ngoi nc. thng l ng tin ca cc quc gia TB pht trin. T do chuyn i c 2 loi: - T do chuyn i y (full). - T do chuyn i tng phn (partial).
10

- ng tin chuyn nhng (Transferable currency) + L ng tin hip nh: -ng tin ny khng thay i hnh thi tin t. -Chuyn quyn s hu t ngi ny sang ngi khc qua h thng ti khon Ngn hng. + N c th chuyn t ti ca ngn hng ngy sang ti khon ca ngn hng khc: -Khi kt thc nm quy i ra vng thanh ton. -Trong thanh ton quc t ngi ta khng mun dng.

- ng tin ghi s (clearing currency): + C tc dng ghi s trn 1 ti khon trong mt nc khng chuyn ra nc ngoi c. ng tin ch c chc 11 nng tnh ton, khng c chc nng thanh ton.

2.3. Cn c hnh thi tn ti ca tin t, c: - Tin mt (Cash): L ng tin bng giy ca cc quc gia ring bit m con ngi cm n trong tay lu thng. - Ngoi t tn dng (Credit currency): L ng tin ch tn ti trn ti khon ca ngn hng. Khi s dng bng cch ghi c vo ti khon nc ny ng thi ghi n vo ti khon ca ngn hng nc kia. + T trng trong thanh ton quc t chim 90% l tin tn dng. + Hnh thc tn ti ca ng tin tn dng l phng tin tn dng ni chung hay phng tin thanh 12 ton quc t ni ring bao gm: Hi phiu, Sc,

2.4. Cn c vo mc ch s dng tin t trong hp ng mua bn ngoi thng hay hp ng tn dng. - Tin t tnh ton (account currency): l ng tin th hin gi c trong hp ng mua bn hay tng tr gi hp ng. ng tin pht huy chc nng thc o gi tr. - ng tin thanh ton (Payment currency): l ng tin ngi mua tr cho ngi bn, c th dng ng tin tnh ton hay mt ng tin khc do 2 bn mua v bn tha thun.
13

3. m bo hi oi trong hp ng mua bn ngoi thng

m bo hi oi l nhng bin php m ngi mua v ngi bn ra nhm m bo gi tr thc t ca cc ngun thu nhp khi ng tin c kh nng ln hoc xung gi. Trong bun bn quc t hin nay ngi ta c th la chn cc cch bo m sau y: 3.1. Da vo th trng mua bn vng quc t: ng tin tnh ton v thanh tan trong hp ng l mt ng tin. ng thi, thng nht gi vng theo ng tin ny da trn mt th trng nht
14

Nhng im cn ch :
- Cc ng tin c la chn trong hp ng mua bn ngoi thng phi c lin h trc tip vi vng. - Hai bn phi thng nht cch ly gi vng, bao gm: + Gi vng ly u. + Ly lc no. + Ai cng b. + Mc gi vng. - Mc iu chnh hp ng nh th no? - Hm lng vng hin nay t c p dng v cc ng tin quc gia hin nay khng c i ra vng.
15

3.2. Da vo th trng tin t quc gia:

Ngh thut trong la chn ng tin a vo m bo s l yu t quyt nh hiu qu kinh t. C hai cch quy nh: - ng tin tnh tan v ng tin thanh tan l mt loi tin, ng thi xc nh t gi gia ng tin vi mt ng tin khc - ng tin m bo. VD: ng tin tnh tan v thanh tan l EURO. ng tin m bo l USD v tr gi hp ng l 1.000.000 EURO T gi lc k kt l 1 USD = 1 EURO. T gi lc tr tin l 1 USD = 1,2 EURO. Nh vy, gi tr hp ng s iu chnh l 1.000.000 x161,2

ng tin tnh tan v ng tin thanh tan l hai ng tin khc nhau v chn ng tin no n nh hn trong hai loi tin v quy tr gi hp ng thanh ton ra ng tin chn. VD: - ng tin tnh tan l USD - ng tin thanh tan l EURO (n nh hn). - Tr gi hp ng l 1.000.000 EURO - T gi lc thanh ton USD/EURO = 1,2. Nh vy, s tin phi tr l 1.000.000 x 1,2 = 1.200.000.
17

Nhng im cn ch :
- Hiu qu m bo cao hay thp ph thuc vo cch la chn ng tin m bo. - Cch ly t gi hi oi. + Ly th trng hi oi no. + Ai cng b. + Ly vo thi im no. + Mc t gi. - Ch p dng vi nhng nc c th trng hi oi t do. - Trong trng hp c hai ng tin u st gi nh 18 nhau th iu kin m bo trn mt tc dng.

3.3. Th trng cc ng tin quc t:

- Cch vn dng nh i vi ng tin quc gia. - Trong cc hp ng vi kim ngch ln, giao hng trong thi gian di nn chn cch m bo ny v ng SDR v EURO tng i n nh.

3.4. m bo hi oi da vo r tin t:
- La chn s lng ngoi t a vo r. - Thng nht cch ly t gi hi oi so vi ng tin c m bo vo thi im k kt hp ng v thanh tan hp ng.
19

V d: Cc ngoi t c a vo r: EURO, JPY, DEM, BEC. ng tin m bo l USD. T l bin ng gia cc ngoi t trong r v USD.
Ngoi t DEM EURO JPY BEC Tng c r tin t K kt 1,7515 4,9105 1,0595 25,2050 32,2265 Thanh ton 1,7025 4,1515 1,0015 22,1525 29,0080 T l bin ng % - 2,80 - 1,40 - 5,47 - 12,11 - 21,78
20

a. Mc bnh qun t l bin ng ca r tin t l: = - 21,78 /4 = - 5,44% Hp ng c iu chnh ln l: 105,44%. b. Ly quyn s: - Bnh qun TGH ca c r tin t lc k kt hp ng: = 32.2265 /4 = 8,0566. - Bnh qun TGH ca c r tin t lc thanh tan hp ng: = 29.0080 /4 = 7,2520.

21

T l bin ng ca bnh qun t gi hi oi c r tin t 100 [ 7,2520 x 100] = - 9,98% 8,0566

Hp ng c iu chnh l 109,98%.

22

II. iu kin v thi gian thanh ton

1. Thanh ton trc: - l vic tr tin xy ra trong khong thi gian k t sau khi hp ng c k kt hay t sau ngy hp ng c hiu lc n trc ngy giao hng.

23

Cc hp ng k xong cha c hiu lc ngay bao gm:

- Hp ng nhp my mc thit b ton b: phi c ph chun ca nc ngi XK. - Hp ng nhp hng bng tin vay n v vin tr phi c ph chun ca bn cho vay, - Nhp hng bng tin vay ca cc ngn hng t nhn phi c bo him tn dng - Nhp khu bng pht minh sng ch v ng k nhn hiu phi c ph chun ca cc pht minh sng ch v ng k nhn hiu. - Nhp khu theo cc hp ng u t phi c ph chun ca u ban hp tc v u t.
24

2.1. Tr trc vi mc ch m bo thc hin hp ng (Performance Bond)

c im: Tr trc ngy giao hng x ngy (thi gian tr trc ni chung l ngn, thng thng t 10 n 15 ngy), tnh t lc ng tin n ngy giao hng. - Ngy giao hng c hiu l chuyn giao hng u tin - Khng tnh li i vi s tin tr trc - Ngi bn ch giao hng khi nhn c bo c s tin ng trc
25

- Quy m a trc c th c tnh nh sau: a. Trong trng hp k hp ng vi gi bn cao so vi gi bnh qun trn th trng th mc tr trc c th tnh ti thiu bng mc chnh lch gia tng tr gi hp ng theo gi cao v tng hp ng tnh theo gi bnh qun trn th trng, xung n mc ngi mua c th hu hp ng. Theo cng thc: PA= Q(HP-MP) Trong : - PA: Tin ng trc - Q: S lng hng ho - HP: Gi hp ng cao - MP: Gi bnh qun trn th trng
26

V d: Gi cao ca 1 tn go lc k kt hp ng: 220 USD. Bnh qun trn th trng nc ngoi: 180 USD. phng ngi mua hu hp ng khng nhn hng ta yu cu ngi mua tr trc l (Q=1000MT). PA= 1.000 (220-180)=40.000 USD.
27

b. Do ngi bn khng tin tng vo kh nng thanh ton ca ngi mua nn yu cu ngi mua t cc trc mt s tin bng mc tin li m ngi bn phi tr cho ngn hng cho vay, theo cng thc: PA=TA[(1+R)N -1] + D Trong : - PA: tin ng trc - TA x [(1+R)N -1] l tin li vay ngn hng - TA: l tng gi tr hp ng - R: Li sut vay ca ngn hng - N: Thi hn tn dng - D: l tin pht vi phm hp ng 28

V d: TA = 100.000 USD R= 5%/thng N= 5 thng D = 6%/ tr gi hp ng

PA = 100.000 x [(1+0.05)5 1] + 100.000 x 6/100 = 33,600 USD.
29

2.2. Vi mc ch do ngi bn thiu vn, ngi mua cp tn dng cho ngi bn.

c im: - Thi gian tr trc tng i di x ngy t sau ngy k kt hp ng hoc sau ngy hp ng c hiu lc. Thi hn cp tn dng c tnh bt u t khi ngi mua ng trc tin cho ngi bn n ngy ngi bn hon tr s tin ng trc . - S tin ng trc ln hay nh ph thuc vo nhu cu vay ca ngi bn v kh nng cp tn dng ca ngi mua. - Gi hng phi c chit gi so vi gi bn tr ngay. - Vic hon tr s tin ng trc phi quy nh r trong hp ng mua bn ngoi thng: tr 1 ln hay nhiu ln, gn vi vic giao hng hay tch ri, mi ln hon tr bng bao nhiu %, nu tr nhiu ln phi tnh thi hn tn dng trung bnh. 30

Cng thc gim gi: DP = {PA[(1+R)N -1]}/Q Trong : DP = gi c chit trn mt n v hng ho PA = S tin ng trc R = Li sut N = Thi hn cp tn dng ng trc Q = S lng hng ho ca hp ng

31

V d: - PA = 100.000 USD. - R = 5%/thng. - N = 5 thng. - Q = 1.000 tn. - DP = {100.000 x [(1+0.05)5 1]}/1.000= 27,6 USD. - Vy, gi c chit khu l 27,6 USD/MT.

32

2.2. Thanh ton ngay

Tr tin ngay bao gm nhiu mc tr tin khi ton b tr gi hng ho c thanh ton trong khong thi gian t lc chun b hng xong bc ln phng tin vn ti cho n lc hng n tay ngi mua. Gm c 4 loi tr tin ngay: a. Sau khi ngi bn hon thnh ngha v giao hng cho ngi vn ti ti ni giao hng ch nh ngi bn pht lnh i tin, ngi mua nhn c lnh lp tc tr tin cho ngi bn. Tr tin khi giao hng gi l tr tin C.O.D (Cash on
33

Cc im cn ch :
- Ngi vn ti y c hiu l: i l vn ti, ngi chuyn ch hng ho, cng ty giao nhn, i din ca ngi mua ... khi ngi bn chng minh l giao hng cho ngi th 3 th c quyn pht lnh i tin. - Nh th no l hon thnh ngha v giao hng: C s pht lnh i tin l ngi bn phi ly c vn n nhn hng xp. Received for shipment Bill of Lading. Hnh vi ny chng minh l hng ha c c nh ha. Trong bc in gi i tin ngi mua, ngi bn phi c y c s chng minh l chuyn quyn s hu hng 34 ho sang cho ngi mua.

- Ni giao hng c hiu l: Trn t lin ti cng i, gm:

+ Giao ti xng kho ,nh my- Ex-work (Exw)
+ Giao dc mn tu - FAS (Free alongside Ship). + Giao ti bin gii - DAF (Delivered at Frontier).

+ Giao cho ngi vn ti - FCA (Free Carrier).

35

b. Ngi bn hon thnh ngha v giao hng trn phng tin vn ti. Ngi mua s tr tin cho ngi bn khi nhn c in bo ca thuyn trng l hng bc xong ln tu ti cng i, gi l C.O.B (Cash on Board)
- Phng tin vn chuyn gm c tu bin, s lan, t, my bay, xe la... - Nu "giao hng trong hm tu" FOB th ngi bn phi ly c vn n FOB B/L hoc "giao hng trn boong tu" FOD B/L (Free on Board hoc Free on Deck). Cng c th giao hng trn toa tu ho "ti ga bin gii ca nc ngi xut khu.
36

c. Tr tin i chng t: D/P (Documents against Payment): C 2 cch:

- Sau khi hng "Free on Board" ngi bn lp chng t gi hng (Shipping documents) hay chng t thanh ton (Payment documents) gi trc tip n cho ngi mua hoc thng qua ngn hng. Ngi mua s thanh ton tin khi nhn c cc chng t. - Nh loi trn, song sau khi nhn c chng t hng ho 5 n 7 ngy ngi mua mi tin hnh tr tin. D/P x ngy -> dng cho cc loi hng ho phc tp.
37

d. Tr tin sau khi nhn dc hng ti cng n (C.O.R- Cash on Receipt).

Khi nim nhn hng l khi nim ht sc m h. Ni nhn hng c th l nc ngi bn, nc ngi mua hoc trn phng tin vn ti ca ngi mua a n. V vy trong bun bn quc t nu ta l ngi bn th khng nn p dng. V nu l ngi mua th nn p dng v cch ny rt c li cho ngi mua. Vn nhn hng thng rt phc tp.
38

2.3. Thanh ton sau

L thi gian tr tin sau 5 mc tr tin ngay + x ngy. Tr tin sau thc cht l ngi xut khu cp tn dng cho ngi nhp khu. VD: Hp ng ghi: - Bn chu 30 ngy k t ngy nhn c in bo hng sn sng xp ln tu (30 days C.O.D) - Mua chu 60 ngy D/A (k t ngy chp nhn chng t). Nu mua chu th tnh t ngy nhn hng l tt hn c v vi cch tnh ny s mang li hiu qu kinh t ti a. Nht l i vi hp ng mua thit b phc tp.
39

III. iu kin v phng thc thanh ton.

Phng thc thanh ton l iu kin quan trng bc nht trong cc iu kin thanh ton quc t. L khu kt thc nh gi hiu qu kinh doanh. Bun bn quc t khc vi bun bn trong nc 3 im sau: - Hai bn mua v bn 2 nc khc nhau do khng c iu kin thun li hiu bit tnh hnh ca nhau. - Hai nc khc nhau c lut l, tp qun mua bn khc nhau do phi bit x l khi xy ra tranh chp. - Trong bun bn quc t ri ro xy ra nhiu hn so vi bun bn trong nc.
40

Mc tiu chn phng thc thanh ton:

- i vi ngi bn: chn phng thc nhm t c nhng yu cu sau: Thu c tin hng mt cch an ton v chc chn nht. m bo s tin khng b st gi trong nhng trng hp ng tin b ph gi, st gi. Cng c v m rng quan h mua bn. Trong cc iu kin ging nhau thu tin v cng nhanh cng tt.
41

i vi ngi mua m bo mua c hng ng s lng, cht lng, thi hn

Cng c v pht trin c quan h bun bn

Trong cc iu kin ging nhau, tr tin cng chm cng tt

42

1. Phng thc chuyn tin (Remittance)

1.1. Khi nim: L mt phng thc thanh ton m ngi mua, con n hay l ngi mun chuyn tin yu cu ngn hng i din cho mnh chuyn mt s tin nht nh cho mt ngi no n mt ni no bng phng tin m mnh ra.

1.2. Cc bn tham gia: Trong phng thc ny c 3 ngi tham gia: Ngi bn hay ngi cung ng mt dch v no Ngi mua H thng ngn hng - bao gm: ngn hng chuyn tin v ngn hng tr tin.
43

1.3. Trnh t
3 NHXK 4 NHNK 2

1. Giao hng

2. Vit th yu cu chuyn tin. 3. Chuyn tin ra nc ngoi.

4. Tr tin cho ngi hng li.
44

XK

NK

Ni dung ca yu cu chuyn tin:

+ Tn v a ch ca ngi xin chuyn tin + S ti khon, ngn hng m ti khon + S tin xin chuyn + Tn v i ch ngi hng li S ti khon Ngn hng chi nhnh + L do chuyn tin + Km theo cc chng t c lin quan

45

1.4. Khi no chuyn tin.

- Trong lnh vc phi thng mi: Chuyn tin khi thc hin hoc trc khi thc hin dch v cung ng. - Trong lnh vc thng mi: Ngi mua ch tr tin cho ngi bn khi nhn c tin hng sn sng bc ln tu chuyn i

Khi ngi bn hon thnh ngha v giao hng trn phng tin vn ti
Khi ngi mua nhn c chng t hng ho Sau khi nhn c hng ho Tr tin theo tng phn ca hp ng.
46

1.5. Trng hp p dng Loi ny t c dng trong thanh ton ngoi thng v vic tr tin cho ngi bn ph thuc vo thin ch ca ngi mua nn khng m bo quyn li cho ngi bn. Nn s dng trong cc trng hp sau: Bn bn v mua hon ton tin cy ln nhau. Ngi mua tin vo vic giao hng ca ngi bn, ngi bn tin vo vic tr tin ca ngi mua. Khi phng thc ny tr thnh mt b phn cu thnh ca cc phng thc khc. Ch nn p dng trong nhng trng hp giao dch phi thng mi
47

1.6. Ph chuyn tin

Nu p dng phng thc chuyn tin nh l mt phng thc c lp th ai chuyn tin ngi phi tr ph. Nu l mt phng thc h tr cho phng thc khc th 2 bn cng tho thun.

1.7. Phng tin chuyn tin

Phng tin thanh ton c dng trong phng thc chuyn tin gm c tr tin bng in (Telegraphic Transfer - T/T), tr bng th (Mail Transfer - M/T). Tr bng in hay bng th u phi thng qua ngn hng lm ngi trung gian thc hin vic chuyn tr .
48

2. Phng thc m ti khon,ghi s. (Open account)

2.1. Khi nim: Phng thc ny c thc hin bng cch ngi bn m mt ti khon ghi n bn mua t vic cung cp hng ho n cung ng dch v m 2 bn s tho thun theo nh k (qu, nm) ngi mua s dng phng thc chuyn tin tr tin cho ngi bn.

- Phng thc ny thc cht l hnh thc tn dng thng nghip m ni bn cp cho ngi mua.
49

2.2. c im:

- T cc cng ty ng ra m ti khon v lin h vi nhau, khng cn thng qua ngn hng nn th tc n gin. - Trong phng thc ny c my im cn ch sau y: + Khng thng qua ngn hng

+ Ghi s trn ti khon l nghip v hon ton do ngi bn t t ra, khng theo mt nghip v c tnh cht quc t ho nh ngn hng.
+ p dng rng ri trong mu dch ni a, t dng trong mu dch quc t v n khng c s bo m y cho ngi xut khu thu tin kp thi.
50

2.3. Trnh t
3 NHXK 3 2 XK NK NHNK

1. Giao hng v gi chng t hng ha. 2. Ghi v bo n trc tip. 3. Tr tin khi n hn thanh ton.

51

2.4. Nhng im cn lu : - Da vo b chng t ca ngi bn gi: Ho n hoc tr gi ca hi phiu ghi s. y cng l cn c nhn n. - Trn c s ngi mua nhn hng ho v thng bo cho ngi bn bit ngi bn ghi s. - Quy nh nh k m ngi mua thanh ton cho ngi bn (qu, nm) tc l quy nh thi hn tn dng m ngi bn bn chu hng cho ngi mua. - Quy nh gi bn chu: gi bn chu thng cao hn gi bn bng tin mt v: cc khon ri ro c th xy ra + li sut. - Quy nh phng thc chuyn tin tr khi thi hn tn 52

2.5. Quyt ton ti khon

Cn phi gii quyt nhng vn sau y: - Thi im kho ti khon - Thi gian hai bn gp nhau kho s d - Sau khi khng nh c s tin n cui cng trn ti khon, tha thun cch thc thanh ton. - Nu c tranh chp, khiu ni bi thng, iu khon v trng ti cn c 2 ni dung: + Trng ti lin quan ti vic thc hin hp ng + Trong ti lin quan ti vic tranh chp.
53

2.6. Trng hp p dng

Phng thc ghi s c li cho ngi mua hn ngi bn. Ch yu c p dng khi thanh ton gia cc cng ty m v cng ty con.

Cc cng ty c quan h lu i trong bun bn. S lng hng ho khng ln, thanh ton tin

54

3. Nh thu (Collection)

3.1. Gii thiu v URC (Uniform Rules for Collection - Nguyn tc thng nht v nh thu) - Vn bn quc t iu chnh phng thc thanh ton nh thu. a- Ban hnh: Ln u tin nm 1956: Nguyn tc thng nht nh thu chng t thng mi. - qua ba ln sa i. + Ln 1: nm 1967: tn gi l Nh thu chng t thng mi. + Ln 2: nm 1978: tn gi l Nguyn tc thng nht v nh thu (URC, 1978) + Ln 3: nm 1995: tn gi l Nguyn tc thng nht v nh thu (URC, 1995)
55

b. p dng:

- Nh thu hi phiu thng mi. - Nh thu k phiu thng mi. - Nh thu Sc. - Nh thu ha n - Nh thu c tc, tri tc, li t cc hp ng tn dng. - Nh thu cc ph, ph bo him

56

c. Tnh cht php l quc t:

- 168 nc tuyn b p dng. - L vn bn quy tc mang tnh cht hng dn (statory codes). Mt khi ngi bn v ngi mua tha thun p dng th cc quy nh rng buc cc bn thc hin. - Cc quy nh ny c th hin trn ch th nh thu tr nhng ni dung tri vi lut s ti. - Tm li, URC l tp hp cc nguyn tc ty .
57

3.2. nh ngha

- L mt phng thc m theo cc ngn hng nhn c s y thc ca khch hng tin hnh thu tin t ngi c ngha v tr tin hoc yu cu ngi c ngha v tr tin chp nhn thanh ton theo cc ni dung v iu kin quy nh trong ch th nh thu.

58

3.3. c im ca nh thu.

- Cn c nh thu l chng t (Documents) khng phi l hp ng. - Vai tr ca ngn hng ch l ngi trung gian. - Nh thu trong thng mi ch xy ra sau khi ngi bn hon thnh ngha v giao hng (lp chng t).

59

3.4. Th no l chng t.

a. Chng t ti chnh (Financial documents)

- Hi phiu thng mi hoc hi phiu ngn hng (Bankers Bill of Exchange, Draft);
- K phiu thng mi. - Sc (Cheque). - Ngoi ra c cc chng t khc khng phi l chng t thng mi.

60

b. Chng t thng mi (Commercial documents) - Cc loi chng t vn ti (Transport documents):

Chng t vn ti, seaway bill, chng t hng khng (air waybill), bin lai bu in (post receipt). - Chng t v quyn s hu hng ha: Giy lu kho lu bi, bin lai tn thc (trust receipt), ha n thng mi, giy chng nhn xut x, phiu ng gi. - Cc loi chng t thng mi ny cn gi l chng t gi hng (shipping documents) hoc chng t thng mi khng phi l chng t ti chnh.
61

3.5. Cc loi nh thu

a. Nh thu phiu trn: a- Khi nim: L loi nh thu ch da vo chng t ti chnh m khng da vo chng t thng mi.

62

a-2. Trnh t tin hnh S :

3

NHXK Remitting bank

2 5 XK Principal

NHNK Collecting bank 5 1 NK Drawee 4

1. Giao hng v lp chng t giao hng. 2. K pht HP v ch th nh thu gi ngn hng.

3. 4. NH chuyn ch th nh thu -> NH i l -> ngi NK. 5. Ngi NK tr tin.

63

a-3. Mt s nhn xt v phng thc nh thu phiu trn: *) u im:

- n gin, s si .

- C li cho ngi nhp khu, vic nhn hng khng lin quan ti vic thanh ton.

64

*) Nhc im
- Quyn li ca ngi xut khu khng c m bo. Ngi nhp khu c th nhn hng m khng tr tin. - Tc tr tin chm vi hai l do: + Ph thuc vo thin ch ngi nhp khu.

+ Ph thuc vo khu lu chuyn chng t, to iu kin cho ngi mua chim dng vn
- Cha s dng ht chc nng ca ngn hng. Vai tr ca ngn hng ch n thun, khng chu trnh nhim n c, gim st, kim tra. - Cha l tr th c lc cho ngi nhp khu.
65

a-4. Trng hp p dng

- thanh ton cc dch v ph m ngi bn cp cho ngi mua - Hai bn mua v bn hon ton tin cy nhau. - C quan h ni b vi nhau.

66

b. Nh thu km chng t

b-1 Khi nim L loi nh thu da vo chng t ti chnh cng vi chng t thng mi hoc ch da vo chng t thng mi (trong trng hp ny ha n thng mi thay cho hi phiu). Nhn xt: - L phng thc ci tin ca phng thc nh thu phiu trn nhng khc phc mt s nhc im ca nh thu phiu trn.
67

b-2. Trnh t tin hnh S :

3 NHXK Remitting bank 2 XK Principal 5 1 5 NHNK Collecting bank

5
NK Drawee

1. Giao hng m khng giao chng t.

3. 4. Nh nh thu phiu trn. 5. Ngi NK tin hnh kim tra chng t nu thy chng t ph hp th tr tin hoc chp 68 nhn tr tin v thu vn ti

2. Ngi bn lp chng t thanh ton hoc chng t thng mi v vit ch th nh thu.

b-3. C 2 loi nh thu km chng t:

*) Nh thu tr tin i chng t (Documents against payment - D/P): - Dng trong trng hp mua hng tr tin ngay. *) Nh thu chp nhn i chng t (Documents against acceptance - D/A): - Dng trong trng hp bn hng vi iu kin cp tn dng cho ngi mua. Ngi mua phi chp nhn tr tin vo hi phiu th mi c nhn chng t gi hng.
69

b-4. V chi ph nh thu: c 2 cch quy nh.

- Chi ph nh thu ngi bn chu, chi ph tr tin do ngi mua chu. - Cc chi ph pht sinh pha ngn hng ngi bn th ngi bn chu, pha ngn hng ngi mua th ngi mua chu, nu c ngn hng ca nc th ba th hai bn phi tha thun.

70

u nhc im:
*) u im - Khc phc c nhc im ca nh thu phiu trn -> ngi bn khng s mt hng (gn Thanh ton quc t vi vn ti hng ha). - Trch nhim ca ngn hng c cao hn: khng ch ngi mua bng b chng t. *) Nhc im: - Cha rng buc ngi mua, ngi mua c th nhn hng v c th khng. - Tc thanh ton vn chm. Lu : nn s dng bn Quy tc thng nht v nh thu URC 1995 No 522
71

4. Phng thc thanh ton tn dng chng t (Letter of Credit L/C)

Cc ngun php l quc t iu chnh l/c 1- ngun php l iu chnh L/C: * b tp qun quc t iu chnh L/C * cc ngun php l khc c dn chiu trong L/C. 2- Tnh cht php l ca tp qun quc t icc B tp qun quc t iu chnh L/C
1. 2. 3. 4.

UCP 500 1993 ICC ISBP 645 2003 ICC eUCP 1.0 2002 ICC Article 19 UCP 500.

1- UCP 600 2007 ICC 2- ISBP 681 2007 ICC 3- eUCP 1.1 2007 ICC 4- URR 525 1995 ICC
72

4. Phng thc thanh ton tn dng chng t (Letter of Credit L/C)

4.1. Gii thiu v UCP (Uniform Customs and Practice for Documentary credits) - Vn bn quc t iu chnh phng thc thanh ton tn dng chng t. a) Ban hnh - UCP ln u tin c cng b vo nm 1933 do Phng thng mi quc t (International Chamber of Commerce - ICC) ban hnh.
- qua 6 ln sa i: 1951, 1962, 1974, 1983 ,1993 v 2007- UCP 600.
73

b. Tnh cht php l ca UCP:

1- L tp qun quc t,

2- Cc quy phm tu la chn p dng, khng bt buc.

* nu p dng, dn chiu vo L/C. * cch p dng +theo cc iu khon hoc quy tc ca b tp qun. + c th khc cc iu khon hoc cc quy tc ca b tp qun. + khng p dng mt hay mt s iu khon hoc quy tc ca b tp qun.

3- Mt s quy phm bt buc khng th lm tri bn cht ca thanh ton bng L/C.
4- Tnh cht ng thun: * tu la chn, nhng phi ng thun.

* mi vic sa i, b sung hay hu b cc ni dng ca L/C phi c s ng thun.

5- Mi quan h gia b tp qun v L/C v lut quc gia:
74

c im ca sa i ln th 6 ca ucp
1- loi b cc ni dung khng thuc i tng p dng ca UCP 600. 2- Gim thiu mu thun 3- Gim thiu cc trng lp khng cn thit. 5- tinh gin cc iu khon. 6- Lc b li van rm r.

75

cc ni dung mi ca uCP 600

1- iu 4b UCP600: NHPH khng khuyn khch mi c gng -

a cc van bn hp ng c s, ho n chiu l v cc chng t tng t nh l phn cu thnh ca L/C 2- iu 9b ucp 600: NHTB phi kim tra tnh chn tht b ngoi ca sa i. L do, ni dung sa i l b phn cu thnh ca ni dung l/c
3- iu 9c ucp 600:

* NHTB 2 phi kim tra tnh chn tht b ngoi ca thng bo. * nhtb 2 phi phn nh chnh xc cc iu kin v iu khon ca L/C v ca sa i l/c. 4- iu 10f UCP 600: Quy nh thi gian c hiu lc ca sa i s khng c ngn hng xem xt n
76

Cc iu khon mi ca ucp 600

iu khon 2 : nh ngha
nu ra 15 khI nim lin quan n ch th v khch th ca th tn dng: 1.1- Ch th :advising bank, applicant, beneficiary, confirming bank, issuing bank, Nominated bank, presenter. 1.2- khch th: credit, honour, negotiation, confirmation, presentation, complying presentation, banking day. Cn ch trong vn dng: 1- advising bank : theo yu cu ca ngn hng pht hnh . 2- second advising bank : cha nh ngha. 3- Banking day.... hot ng c lin quan n quy tc ny, vy cc hot ng c lin quan n L/c c tnh khng? 4- nominated bank : ni hm ca s ch nh rt rng, thng gm c : + presentation : l chuyn giao chng t thuc L/C

77

+ negotiation : thng lng thanh ton @ Ngn hng ch nh ( negotiating bank ) thng lng mua hi

phiu ca ngi th hng hi phiu vi mt gi tho thun, gi l chit khu hi phiu v tr tin ngay. @ Da vo chng t xut trinh, ngn hng ch nh ng tin trc cho ngi th hng tn dng, p dng trong hai trng hp: + khng dng hi phiu l phng tin i tin + cho vay giy t thanh ton trn ng i. + complying presentation c ngha l +vic xut trinh chng t ph hp vi cc iu kin v iu khon ca tn dng, +vi cc iu khon c th p dng ca quy tc ny v +vi Tp qun ngn hng tiu chun quc t + honour: + Tr tin ngay + Cam kt tr sau + Chp nhn hi phiu
Bt cp: pht hnh L/C v sa i l gi?
78

iu khon 3 : cc giI thch

giI thch cc quy nh php l thng gp trong l/c nh : - cch k chng t, - cch xc nhn chng t, - cc thut ng v thi gian. - Tn dng l khng th hu b cho ph hp vi nh ngha v l/c trong iu 2 ucp 600- Loi b iu 6a UCP 500. - khI nim ngn hng c lp- khc vi iu 2 UCP 500. - cho php dng cc thut ng hng nht, ni ting... ch t cch ngi pht hnh chng t, tr ngi th hng- khc vi iu 20 UCP 500. - GiI thch T vo ,vo khong: khc iu 46c ucp 500

79

c. Ni dung chnh ca UCP:

-

Nhng iu khon mang tnh cht bt buc (binding clauses):

+ L nhng quy nh m cc bn lin quan trong th tn dng buc phi tun th, nu lm tri s khng hp l v s mt quyn t chi thanh ton chng t (i vi NH pht hnh, ngi m th tn dng), hoc s khng c tr tin (i vi ngi hng li, NH chit khu)

80

V d:

- Theo UCP 600 ngi pht hnh L/C phi l ngn hng thng mi. (iu 2) - iu khon ni ln tnh c lp ca L/C vi hp ng mua bn (iu 4). - Cn c tr tin duy nht l chng t v cc chng t c xut trnh phi ph hp hon ton vi cc iu kin ca th tn dng.
81

- Nhng iu khon mang tnh tu la chn (optoin clauses)

+ L nhng iu m cc bn lin quan trong L/C c quyn xem xt v la chn p dng hay khng p dng, hoc b sung thm cc iu kin p dng nhm m bo quyn li v ngha v ca cc bn.
+ Ni dung cc iu khon ny thng quy inh: tr khi tn dng qui nh khc; Nu im ny khng ghi r trong L/C th c hiu nh l qui nh trong UCP600; Nu tn dng cho php ...
82

V d:

- V nguyn tc NH khng chp nhn vn n chiu theo hp ng thu tu (Charter party . B/L), nhng nu tn dng cho php th ngn hng s chp nhn .

83

4.2. Khi nim

- Phng thc tn dng chng t l mt s tha thun theo mt ngn hng (ngn hng m th tn dng) theo yu cu ca mt khch hng (ngi yu cu m th tn dng) hoc nhn danh chnh mnh cam ket s tr mt s tin nht nh cho mt ngi th ba (ngi hng li) hoc phi chp nhn hi phiu do ngi hng li k pht v tr tin khi n yu cu o hn vi iu kin cc chng t do ngi hng Letter of li lp v pht hnhl L/C xut trnh phi ph hp vi cc quy nh credit trong L/C.
NK
Lut Vit nam
-Lut dn s 2005 -Php lnh ngoi hi 2005, N 131/2005/N-CP v qun l ngoi hi
84

NHPH
Tp qun quc t

XK

4.3. Cc bn c lin quan

a. Ngi xin m L/C (the applicant for credit) l ngi nhp khu. For Credit ( nhp khu) - For Remittance ( chuyn tin) - For Guarantee ( m bo, bo lnh) Yu cu ca chnh bn thn ngn hng (acting on its own behalf)
85

b. Ngi hng li L/C (the benificiary).

c. Ngn hng pht hnh th tn dng (issuing bank). d. Ngn hng thng bo (advising bank).

e. Ngn hng ch nh ( Nominated bank)

f. Ngn hng xc nhn (confirming bank).

86

4.4. Th tn dng thng mi - mt cng c quan trng ca phng thc tn dng chng t

a. Khi nim: Th tn dng (Letter of Credit - L/C) l mt vn bn php l, theo Ngn hng pht hnh cam kt tr tin cho ngi hng li vi iu kin l ngi hng li xut trnh cc chng t thanh ton ng hn v ph hp vi cc iu kin qui nh trong L/C.

87

b. ngha:

- L mt chng th: cc dng L/C khng bng chng th u v gi tr. Chng th phi bng vn bn (qua in tn: by cable, Telex, Swift..) mi c gi tr. - L mt cam kt tr tin hoc l mt chp nhn tr tin ch khng phi l mt li ha. - Do mt ngi pht hnh, song c th cho mt hay nhiu ngi hng li. Ngi pht hnh th tn dng phi l NHTM.

- Cn c tr tin ca L/C thng mi l cc chng t.

- L mt cam kt tr tin c iu kin v c thi hn.
88

c. Tnh cht ca L/C.

- L/C c hnh thnh da trn c s ca HMB, nhng mt khi c hnh thnh th c lp hon ton vi HMB. - H l c s ca L/C: Nu hp ng qui nh thanh ton theo L/C th L/C ra i. Hp ng phi c trc (Master), L/C c sau (Baby). - L/C c lp vi Hp ng: Khi NH tr tin cho ngi bn, ngi mua khi hon tr tin cho NH ch da vo cc chng t v L/C ngoi ra khng da vo H hay bt k mt hnh vi thng mi no khc.

89

d. Ni dung ca L/C - Nhng im cn lu .

Th tn dng phi c test
HTM

Tm nhp ti xut UNIMEX lo cai

L/C

Ty Qung Chu

DAF by cash

FOB HP

Cng ty Lombard/HK

Yu cu sa i L/C

NH thng bo L/C Vit Nam

L/C

Delta NH pht hnh L/C - HK

- Cng ty HK ngh: + i FOB HP -> C&F HK + Phng thc TT= L/C. -> Ngn hng HK ch nh tu. + Unimex Laocai yu cu Cng ty Lombard sa i L/C.

90

d-1. S hiu, a im v ngy m L/C:

- Tt c cc th tn dng u phi c s hiu ring ca n. y l mt ni dung kh quan trng v n lun c dn chiu vo trong cc chng t thanh ton m ngi bn lp ra v th t giao dch ca 2 bn. - a im m L/C: l ni m NH m L/C vit cam kt tr tin cho ngi xut khu. im ny c ngha trong vic la chn ngun lut khi c tranh chp xy ra. - Ngy m L/C: c 3 ngha: + L ngy bt u pht sinh cam kt ca NH i vi ngi xut khu;

+ L ngy bt u tnh thi hn hiu lc ca L/C;

+ L cn c ngi bn xem ngi nhp khu m L/C c ng hn hay khng.
91

d-2. Loi L/C:

- Phi kim tra loi L/C khung sau mi n cc loi c th. Loi L/C c bn nht l loi L/C khng hu ngang. -iu 6 ca UCP 500 qui nh loi L/C: nu khng ni r n l loi g th cc bn c hiu l loi khng hy ngang. -iu 2 UCP 600: Tn dng l bt c mt s tha thun no, d cho c m t hoc t tn nh th no l khng th hy b.

92

d-3. Thi hn giao hng. C nhiu cch ghi:

- Mun nht v sm nht. + Sm nht l c hiu l 10 ngy trc ngy ghi trong hp ng + Mun nht c th ghi ngy cui cng l ngy bao nhiu: The latest date of Shipment is -Trong vng (During, on, about): Theo UPC 500 c php 5 ngy. (iu 46 UCP 500). iu 3, UCP 600, cc t on, about dng cho bt c s vic g, xy ra trong 1 giai on 5 ngy dng lch trc v sau ngy quy nh - i vi nhng vn n c in trn mt trc t vn n: ON
-

BOARD th ngy pht hnh vn n l ngy giao hng, ngy bc hng ln tu, nu c nhiu ngy ghi ch, ly ngy ghi ch 93 u tin l ngy B/L

d-4. Thi hn xut trnh chng t:

- L thi hn m ngi bn c ngha v phi xut trnh chng t n a im thanh ton hay a im kim tra chng t. - Ngy xut trnh chng t phi c quy nh trong th tn dng. Nu khng quy nh th ngy l 21 ngy k t ngy giao hng (iu 14c UCP 600). VD: giao hng by 1/1 th ngy 21/1 xut trnh. - Phi nm trong thi hn hiu lc ca LC. Ly con du bu in lm c s ngy xut trnh.
94

d-5. Thi hn tr tin

C th tr tin ngay hoc tr tin sau: -Thi hn tr tin c th nm trong thi hn ca LC nu nh tr ngay. -Nm ngoi thi hn hiu lc ca LC nu nh tr sau. Trng hp ny hi phiu k hn phi c xut trnh chp nhn trong thi hn hiu lc ca L/C.

95

d-6. Thi hn hiu lc ca L/C.

- L thi hn m ngn hng m L/C cam kt tr tin cho ngi bn, nu ngi bn xut trnh chng t trong thi hn ph hp vi quy nh trong L/C. Thi hn hiu lc L/C c tnh t ngy m L/C cho n ngy L/C ht hn hiu lc. - Cn phi xc nh mt thi hn hiu lc L/C hp l va trnh ng vn cho ngi NK, va to iu kin cho ngi XK lp v xut trnh chng t ng hn.
96

Mt thi hn hiu lc ca L/C hp l ph thuc vo:

- Ngy m L/C hp l.

- Ngy ht hn hiu lc hp l.

- Hai ngy ny li ph thuc vo ngy giao hng. Ngy giao hng phi nm trong thi hn hiu lc ca L/C v khng th trng vi ngy ht hn hiu lc.

97

Ngy m L/C hp l ph thuc vo cc yu t sau. - S ngy cn thit ngi NK m L/C, pht hnh, thng bo L/C n ngi bn. S ngy ny li ph thuc vo a im nc ngi mua, ngi bn, ni giao hng. - Tnh cht, c im hng ha NK, iu kin giao nhn vn ti, phng thc kinh doanh ca ngi XK.

98

Ngy ht hn hp l ph thuc :
- Ngy ht hn hiu lc ca L/C phi sau ngy giao hng mt thi hn hp l. Thi gian ny ti thiu phi bng hoc ln hn 21 ngy lm vic (theo iu 14c UCP 600). C th: S ngy cn thit lp chng t (3 n 4 ngy)
Ngn Ngn a S

hng thng bo kim tra chng t (2 ngy)

hng chuyn chng t i (5 n 7 ngy)

im thanh ton

ngy cn thit NHPH kim tra v th hin ch c thanh ton hay khng (5 ngy- iu 14b UCP 600)
99

d-7. S tin ca tn dng.

L s tin m NH cam kt tr cho ngi bn. Cn ch :

- S tin phi ghi va bng s v bng ch, thng nht vi nhau. Nu khng thng nht, khng c tnh chn tht b ngoi s khng c ngn hng chp nhn thanh ton. - Tn n v tin l.
- Nu ghi bng ng tin ny m tr bng ng tin khc th phi qui nh TGH.

100

Cch ghi s tin ca th tn dng.

- Tng i so vi s lng hng ho, khng nn ghi mt s tin di dng tuyt i, v d Chng ti m cho Tng cng ty XNK Tp phm (H Ni) 36 ph B Triu H Ni 1 th tn dng khng th hu ngang, hng vi s tin l 157.268 la M - Xem iu 30 ca UCP 600
a. Nhng t khong chng (about), chng (approximately) hoc nhng t tng t c dng ch mc s tin x dch hn km 10%. c. Nu 1 tn dng cho php giao hng tng phn, v tr khi iu b ni trn c p dng th mt dung sai 5% gim bt ca s tin tn dng s c thanh ton min l tn dng qui nh s lng hng ho phi giao (in full) v n gi th khng c chit gi (unchange price).

101

d-8. Cch giao hng, iu kin chuyn ti.

- C 2 cch quy nh vic giao hng: + Giao tng phn (Partial Shipment). Nu hng ha c chuyn tr trn cng nhiu phng tinvn ti, cng chung mt chuyn hnh trnh, cng mt ni hng n s khng c coi l giao tng phn.

+ Giao hng nhiu ln (Instalment Shipments) l vic giao hng chia ra lm nhiu ln trong mt thi k nht nh no .
- Nn quy nh r vic thanh ton nh th no. V d: C mi ln giao hng l mt ln thanh ton hay m LC cho tt c cc chuyn giao hng (Package LC hay Peberred LC).
102

- Chuyn ti theo UCP 600 c ngha l d hng xung (Unloarding) v bc li hng sang t con tu ny sang con tu khc trong mt hnh trnh vn ti bin t cng bc ti cng d hng quy nh. - Tr khi th tn dng ghi cm chuyn ti, NH s chp nhn cc vn n ng bin c ghi l hng ha s c chuyn ti, min l ton b hnh trnh ca hng ha ch dng cng mt vn ti n.
103

d-9. Ni dung v chng t.

- y l ni dung quan trng v n l bng chng chng minh ngi bn hon thnh ngha v giao hng v lm ng nhng ni dung quy nh ca th tn dng. V l cn c NH da vo tin hnh tr tin cho ngi bn nu b chng t ph hp vi LC. - V b chng t, NH thng yu cu ngi xut khu phi m
bo: + Chng t ph hp vi cc iu kin v iu khon ca L/C

+ Chng t ph hp vi cc quy tc c th p dng trong tp qun

+ Ni dung gia cc chng t khng c mu thun nhau (iu 14d, UCP 600)

+ S lng mi loi chng t.

104

d-10. Cc iu khon khc.

- Ngoi nhng ni dung k trn, khi cn thit ngn hng m LC v ngi nhp khu c thm nhng ni dung khc. - V d: Trong LC c mt ni dung sau: Chng ti ng tr tin bng in cho ngi nhng vi iu kin l cc ngi phi chu ph.

105

4.5. Trnh t.
(2) Ngn hng m L/C (8) (7) (1) (4) (5) (6) Ngn hng thng bo L/C (6) (5) (3)

Ngi nhp khu

Ngi xut khu

106

Bc 1 - Ngi NK lm n yu cu pht hnh L/C. */ M c iu kin hay khng c iu

kin: - M c iu kin : + Mua bn qua trung gian: ngi bn phi t cc + Cung < Cu. + Gi c trn th trng quc t tng. + Cc hng ha qu v him + Hng ha nm trong danh mc cm vn ca nc th 3 i vi 1 trong 2 nc.
107

- M khng iu kin : + Th trng thuc v ngi mua. + Bn chu, gi gim.

+ Thanh ton bng tin vay n v vin tr.

*/ Tha thun m L/C s b hay khng. */ Cn c pht hnh L/C.

108

*/ Th tc: - n - y nhim chi - Hp ng

- Giy chng nhn ngun gc ngoi t. */ K qu. */ Theo di ngn hng m L/C hay cha.
109

Bc 2 - Pht hnh L/C

- Pht hnh L/C bng in - Pht hnh L/C bng th

- Pht hnh L/C bng Swift

Bc 3 - Thng bo L/C v chuyn bn gc cho ngi bn

- Vn kim tra L/C: + Ca Ngn hng thng bo + Ca ngi bn
110

Bc 4 - Giao hng.
- Da vo hp ng mua bn giao hng. - Da vo L/C giao hng.

Bc 5 - Lp v xut trnh chng t ti NH pht hnh.

111

- Cc chng t ph hp vi L/C phi m bo 3 yu cu sau: + S lng, s loi, ni dung ca chng t phi ph hp vi L/C + Ni dung ca chng t khng c mu thun nhau + Cc chng t lp ra phi ph hp vi cc lut l tp qun ca mi loi chng t.

Bc 6 - Ngn hng pht hnh kim tra chng t, nu ph hp vi L/C th tin hnh thanh ton.

- Thc tin ti Vit Nam.

112

QUY TRiNH TTQT BNG L/C THEO TP QUN NHTMVN

NHTB Advising Bank

NHPH Issuing Bank

8

5

6
Chi nhnh

8
H

NHPH

6
NK
Applicant

XK
Benificiary

4
113

a im thanh ton nc ngi bn

Ngn hng thng bo (1) Ngi bn (2) 1. Xut trnh chng t thanh ton 2. NHTB tr tin ngi bn. 3. NHTB chuyn chng t thanh ton. 4. Ngn hng m L/C hon tr li tin cho NHTB (3) (4) Ngn hng m L/C

114

a im thanh ton nc ngi mua

Ngn hng thng bo (1) Ngi bn (4) 1. Xut trnh chng t thanh ton (2) (3) Ngn hng m L/C

2. NHTB chuyn chng t thanh ton.

3, 4. NH m L/C tr tin cho ngi XK

115

a im thanh ton nc ngi NK p dng T/T reimbursement

Ngn hng thng bo (1) Ngi bn (4) (2) (3) Ngn hng m L/C

1. Xut trnh chng t thanh ton 2. NHTB in xc nhn chng t thanh ton y v ph hp vi th tn dng sau chuyn chng t thanh ton cho ngn hng m L/C. 3, 4. NH m L/C dng T/T hay M/T tr tin cho ngi bn, khi nhn c xc nhn ca NHTB
116

4.6. Cc loi L/C.

a. L/C c th hy ngang (revocable L/C). b. L/C khng th hy ngang (irrevocable L/C): l loi L/C m khi Ngn hng m ra th phi c trch nhim tr tin cho ngi bn trong thi hn hiu lc ca n khng c quyn sa i b sung hoc hy b L/C nu cha c s ng ca cc bn c lin quan. - Mt th tn dng khng quy nh n l loi g th ng nhin c hiu l L/C khng hy ngang (irrevocable L/C).
117

c. L/C khng hy ngang, c xc nhn (confirmed irrevocable L/C): l loi L/C khng hy ngang c NH khc m bo tr tin hoc cam kt tr tin theo yu cu ca ngn hng pht hnh. d. L/C khng hy ngang min truy i (irrevocable without recourse L/C): khi Ngn hng pht hnh L/C tr tin cho ngi hng li th mt quyn truy i li s tin trong bt k trng hp no. - Trn Hi phiu phi ghi cu: min truy i ngi k pht (without recourse to drawer).
118

e. L/C tun hon (Revolving L/C): l loi L/C m s tin ca L/C c t ng c gi tr tr li nh c sau khi ngi hng li L/C s dng xong hoc L/C ht thi hn lc. V hiu d: L/C = 10.000 USD current at any time: c gi tr bt c lc no. - C hai cch cng dn s d:
+ c php cng dn s d + Khng c php cng dn s d - C 3 cch tun hon:

+ Tun hon t ng.

+ Tun hon bn t ng. + Tun hon hn ch.
119

f. L/C i ng (Reciprocal L/C): l loi L/C m ra cha c hiu lc ngay. N ch c hiu lc khi mt L/C th hai i ng vi n c m ra. - Trong L/C 1 c ghi cu: Tn dng ny ch c gi tr khi ngi hng li m li mt L/C i ng vi n cho ngi m L/C ny hng mt s tin l ...... - Trong L/C 2 c ghi cu: Tn dng ny i ng vi L/C s . . . . m ngy . . . . ti Ngn hng . . . ..
- Trng hp p dng: + Trong phng thc hng i hng. + Trong gia cng hng xut khu.
120

g. L/C chuyn nhng (transferable L/C):

- l loi L/C m trong quy nh ngi hng li u tin c th yu cu Ngn hng m L/C hoc ngn hng tr tin, chp nhn tr sau hay chit khu Ngn hng chuyn nhng, chuyn nhng ton b hay mt phn s tin cho mt hay nhiu ngi khc hng li (iu 48 UCP 500).

121

- Chuyn nhng ti nc ngi bn

A

B
C

transferable order

transferable L/C

XK
Hp ng ngoi

NK

- im cn ch : + Ngi chuyn nhng v ngi th hng cng mt quc gia + ng tin chuyn nhng phi cng chuyn sang ni t. + T gi. + Chng t.
122

- Chuyn nhng qua nc th ba.

360.000 USD

transferable order VN Hng ha MAL

TQ

- TQ k hp ng mua bn theo iu kin CIF vi Vit Nam = 360.000 USD.

- VN k kt hp ng mua bn hng ha t Malaysia theo iu kin FOB. - VN phi dng L/C chuyn nhng trn c s TQ m cho VN hng

360.000 USD.
- Cng ty XNK VN (ngi hng li th nht) ngh VCB chuyn transferable order cho ngi XK Malaysia: 300.000 USD
123

- S tin chnh lch VN dng thu tu v hng hoa hng trung gian.
im cn ch :

- Lp li chng t: Hi phiu, Ha n.
- Lp mi chng t: + C/O

+ Bo him n
+ Vn n - Ngn hng thng bo L/C chuyn nhng nn ng vai tr l ngn hng kim tra chng t v i tin bng in - Bin NHTB Vit Nam thnh ngn hng tr tin.
124

- Chuyn nhng ti nc NK:

Hp ng NT Hp ng ni a

XK
Transferable L/C

NK seller

order ni a

Domestic transfer L/C

- Order ni a vi ngi NK thanh ton theo thc t giao hng ti nc ngi NK.

- Ngi NK vi ngi XK nc ngoi thanh ton theo chng t.

125

Nhng im cn lu chung i vi L/C chuyn nhng: - Ph chuyn nhng do ngi chuyn nhng th nht chu.
- Thng thng c p dng khi mua bn hng qua trung gian. - Tr khi c quy nh trong L/C, mt L/C chuyn nhng ch c th chuyn nhng mt ln. - Cho php ti chuyn nhng cho ngi th nht.
126

h. L/C gip lng (back to back L/C): l loi L/C c m ra cn c vo L/C khc lm m bo, lm vt th chp.
TQ L/C1 VN L/C2
Back to back L/C

MAL

Nhng im cn lu :

- Vic k qu m L/C th hai hon ton ph thuc vo kh nng thanh ton ca pha TQ do vy pha TQ phi m L/C xc nhn. - L/C gip lng phi ht hn hiu lc trc L/C1, c s lng chng

t nhiu hn L/C 1 v thi hn giao hng sm hn L/C1.

- Hai L/C trn hon ton c lp vi nhau. - c p dng trong mua bn qua trung gian.
127

i. L/C d phng (stand-by-L/C):

- Mc ch v ngha ca Stand-by-L/C:.

+ Bo m cung cp hng ha v dch v

+ Bo m tr li phn tin hng ng trc + Bo m i ng

128

k. L/C iu khon (Red clause L/C): l loi L/C trong quy nh ngn hng pht hnh ng trc mt khon tin nht nh cho ngi hng li trc khi ngi bn thc hin vic giao hng v xut trnh chng t. Cn gi l L/C ng trc. - Mt s lu trong p dng L/C iu khon : + Quy nh s tin ng trc.
+Ngi XK phi k pht 1 hi phiu trn i tin NHPH. Tr gi hi phiu bng s tin ng trc. + S tin s c khu tr khi NHPH thanh ton cho ngi hng li.
129

l.Red clause Stand by L/C.

Stand by L/C

Ngn hng thng bo

Red clause L/C 600.000 USD

600.000 USD red clause L/C 600.000 USD

Ngn hng m L/C

Red clause L/C Stand by L/C

Stand by

Ngi xut khu

3 triu USD

Ngi nhp khu

130

- ng trc bng chuyn tin bng in vi iu kin phi c m bo. NK m mt L/C c iu khon thanh tan nh - NH ngi
sau: + 60.000 USD ng trc 30 ngy cho ngi XK. Cn li 2,4 triu USD thanh tan sau khi nhn chng t giao hng ph hp vi L/C. + Ngi XK phi k pht 1 hi phiu trn i tin NHPH. Tr gi hi phiu bng s tin ng trc. + Ngi XK phi m 1 L/C d phng cho ngi NK hng li. Lc , NHPH mi giao s tin ng trc cho ngi XK. + Trong Stand by L/C ghi: Chng ti m cho cc ngi 1 L/C vi s tin l 600.000 USD nu cc ngi chng minh c ngi hng li khng thc hin c hp ng ca mnh th chng ti hon tr cho cc ngi s tin l 600.000 USD . L/C d phng ny l mt b phn ca L/C c iu khon th ngi XK mi m. 131

m. L/C thanh ton dn (Deferred L/C):

- p dng vi loi hp ng c kim ngch ln v hng ha khng ng loi - Tng cc ln thanh ton bng tng kim ngch L/C.

132

5. Phng thc th y thc mua (Authority to purchase A/P).

5.1. Khi nim: L phng thc m NH nc ngi mua theo yu cu ca ngi mua vit th cho NH i din ti nc ngi bn yu cu NH ny mua Hi phiu ca ngi bn k pht cho ngi mua. NH i l cn c vo iu khon ca ngi y thc mua tr tin hi phiu cho ngi bn v chuyn cc chng t v hi phiu cho NH ngi mua. NH ngi mua thu tin ngi mua v giao chng t cho h.
133

5.2. im khc nhau gia A/P v L/C:

Ni dung

L/C

A/P

Da trn s tn Da vo tin mt nhim ca NH m m bo do ngi mua L/C (ngn hng nc phi chuy gi NH C s tr tin ngi mua) i l -> NH m L/C l ngn -> Ngi NK tr tin hng tr tin NH chit Bt k NH no min Ch c chit khu khu hi l L/C khng quy NH c y thc mua phiu nh NH c th nc ngi XK Quy nh v Ngi mua chu khi tr Ngi bn chu khi li tc chit tin cho NH ng thi chit khu khu np lun tin li 134

6. Th m bo tr tin (Letter of guarantee L/G).

6.1. Khi nim: - L phng thc m NH bn nc ngi mua theo yu cu ngi mua vit cho ngi bn mt th m bo tr tin bo m sau khi hng ca bn bn gi n a im ben mua quy nh s thanh ton tin hng.. - C 3 cch thc thanh ton theo L/G: + Hng n tr tin ngay. + Hng n kim tra xong, tr tin. + Quy nh nhiu mc tr tin.
135

Mt s bi tp Tnh hung trong thanh ton bng th tn dng tun th nguyn tc ca ICC

136

Tnh hung s 1 - Quy nh v sai s i vi khi lng trong th tn dng Tnh hung: Mt th tn dng khng hu ngang c m tun th UCP 500 ghi r: vi bng cho, co gin, c lm 100% t si bng.... mu sc chi tit nh sau: - anh o : 9.729,5 thc Anh (yds); - mu c : 7.324,5 thc Anh (yds); - mt ong : 8.158 thc Anh (yds); - xanh baltic : 8.171,5 thc Anh (yds); - mu tn thuc : 11.898,5 thc Anh (yds); - mu ct : 12.658 thc Anh (yds); - Tng cng : 57.940 thc Anh (yds). v ch r rng: sai s 3% v s lng l chp nhn c.
137

Bng di y so snh gia s lng hng c quy nh v s hng thc giao bi ngi hng li: Mu sc anh o xanh baltic mu c mu tn thuc mt ong mu ct Tng cng S lng quy nh (yds) 9.729,5 8.171,5 7.324,5 11.898,5 8.158,0 12.658,0 57.940,0 S lng thc giao (yds) 10.115,5 8.271,0 7.800,0 11.878,0 8.377,5 13,169,0 59.611,0 Sai s (%) +3,97 +1,22 +6,49 -0,17 +2,69 +4,04 +2,88

Ngn hng pht hnh cho rng c s khc bit v t l sai s cho php vi tng mu c th v t chi b chng t.

138

Cu hi: Vic quy nh sai s v s lng cho php l 3% c hiu l p dng i vi ton b s lng hay l i vi tng mu ring bit? Tr li: Quy nh v sai s cho php l 3% c p dng cho tng mu c th cng nh vi tng khi lng. T chi b chng t thanh ton do s khc bit v b chng t vi quy nh ca L/C l ng. (Xem tnh hung s R238: kin v ngha v ngn hng theo tiu chun ICC 1995 - 1996 ICC xut bn s 565)

139

Tnh hung s 2 - Quy nh v sai s i vi chi ph vn ti trong th tn dng Tnh hung: Mt th tn dng khng hu ngang cho php giao hng tng phn v quy nh: cc tr trc theo s lng thc giao nhng khng vt qu DKR 46.539,00 v phi c ch r trn vn n. Ngi hng li giao hng t hn s lng hng ti a quy nh trong th tn dng (khong 67%) nhng vn n li ch r: cc tr trc DKR 46.539,00 v ngi hng li xut ho n cho ton b s tin ny.
140

Cu hi: Ngi hng li c c php xut ho n cho ton b tin cc mc du ch mi giao c 67% l hng hay khng?

Tr li: iu kin ca th tn dng quy nh tin cc c tnh theo s hng thc giao v s tin ny phi th hin trn vn n. Khng c hn ch no cho ngi hng li rng tin cc phi tr tng phn tng ng vi s hng thc giao. Da vo t ng th hin trong th tn dng, vic yu cu tr tin cho s lng tin ti a DKR 46.539,00 l chp nhn c. Vi cc chuyn giao hng tip theo, ngi hng li phi sa th tn dng thanh ton cho s cc pht sinh. (Xem ICC Insight Vol.6, No 4/ Autumn 2000, trang 8, 141 iu 39)

Tnh hung s 3 - S cn thit phi xc thc cc sa cha trn chng t Tnh hung: Thng c nhng tranh lun vi khch hng v s cn thit phi xc thc cc sa cha (khng phi s b sung) trn chng t c xut trnh theo tn dng.

142

Cu hi: u l tiu chun quc t trong thc tin ngn hng v vn sa cha trn chng t? Tr li: tr li cho cu hi ny cn phn bit gia: 1. Chng t vn ti: S sa cha hoc b sung phi c xc thc bng mt du sa cha cng nh ch k hoc ch k tt. ng thi cng cn phi lm r ai l ngi sa cha chng t v trong phm vi quyn hn no. Vic thm du cc ph tr hoc s ch thch ca ngy xp hng ln tu khng c coi l s b sung. 2. Chng t c xut trnh bi ngi hng li: S sa cha khng cn thit phi c xc thc bi ngi hng li. i vi nhng chng t c hp php ho, xc nhn, v.v. trong ln xut trnh u tin, ngn hng khng c trch nhim phi xc nh s sa cha c thc 143

ISBP (iu 9 v 10) S sa cha hoc thay i i vi chng t: Nhng sa cha v thay i thng tin hoc d liu trn cc chng t, tr nhng chng t do ngi hng li to lp phi th hin l c ngi pht hnh chng t hoc ngi c xut trnh u quyn xc nhn. Nhng sa cha v thay i trong chng t c hp php ha chng thc hoc tng t phi th hin l c ngi hp php ha, chng thc chng t xc nhn. Vic xc nhn phi ghi r tn ngi xc nhn v bao gm c ch k hoc ch k tt ca ngi xc nhn. Nu bn nhn khng phi l ngi pht hnh chng t, th xc nhn phi ch r vi t cch g m bn xc nhn vic sa cha thay i. 144

Nhng sa cha v s thay i trn nhng chng t do bn thn ngi hng li pht hnh, cho d cha c hp php ha, chng thc hoc tng t th khng nht thit phi xc nhn na.

145

Tnh hung s 4 - Liu mt giy chng nhn xut x c cp bi phng thng mi ca nc xut khu ch ra rng hng ho c ngun gc nc sn xut c p ng vi nhng yu cu ca tn dng Tnh hung v cu hi: Mt thng 200 tn bt sa c bn cho nc X., ngi ta yu cu b chng t bao gm mt giy chng nhn xut x nh di y: Giy chng nhn xut x c cp bi phng thng mi ca nc xut khu. Hng ho c mua t nc G. nhng c xut i t mt cng ca nc B.. Vy, giy chng nhn xut x c cp nc B. nhng ch r rng hng ho c sn xut nc G. c c chp nhn khng? 146

Tr li: Giy chng nhn xut x c cp bi phng thng mi ca nc B. (nc xut khu) ch ra hng ho ca nc G. (nc sn xut) s p ng cc yu cu ca tn dng. Nu nh ngn hng pht hnh mun c c mt giy chng nhn xut x ca phng thng mi nc G., tn dng phi c th ho rng giy chng nhn xut x phi c cp bi phng thng mi nc sn xut. (Xem tnh hung R377 - ICC xut bn s 613)
147

Tnh hung s 5 - Liu thanh ton tr trc c phi c cp n trong tn dng? Tnh hung: Mt tn dng yu cu ho n chi tit-mt bn gc v mt bn copy (cho mi l hng ho c giao) trong s nhng chng t yu cu. Ngi hng li xut trnh ho n nh sau: Tng cng : 100.000,00 USD Tr : 15.000,00 USD (15% thanh ton tr trc ngoi L/C) Tng cng ho n : 85.000,00 USD
148

Cu hi: Liu ho n trn c ph hp vi cc iu khon ca tn dng? Tr li: Khng c iu khon no trong UCP 500 quy nh vn ny. iu khon 37b UCP 500 cho php ngn hng ch nh hoc ngn hng pht hnh chp nhn cc ho n c gi tr cao hn vi iu kin rng s lng thanh ton khng c vt qu tr gi ca tn dng. Gi s rng ngn hng hot ng trong phm vi ca iu khon 37b UCP 500, ngn hng s chp nhn vic xut trnh chng t m trn chng t ny c s khu tr cho mt khon thanh ton trc. Tt nht cc dn chiu n khon thanh ton trc ny phi c phn nh trong cc iu khon tn dng trnh cc tranh chp khng cn thit vo thi im xut trnh chng t. 149 (Xem ICC Documentary Credits Insight Vol. 4 No 3/

ISBP (iu 64): Mt ho n phi th hin tr gi ca hng ho c giao. n gi, nu c, v ng tin c s dng trong ho n phi ph hp vi n gi v ng tin s dng trong tn dng. Ho n cng phi th hin r mi chit khu hoc gim gi c yu cu trong tn dng. Ho n cng c th th hin phn chit khu tr do thanh ton tr trc, chit khu v.v. khng c quy nh trong tn dng.
150

Tnh hung s 6 - Mu thun v ngy pht hnh chng t. Tnh hung: Mt th tn dng khng hu ngang, ngoi cc iu kin khc, c quy nh v vic xut trnh cc chng t nh sau: 1. Hai bn giy chng nhn xut x hng ho do phng thng mi v cng nghip pht hnh. 2. Phiu ng gi hng ho c k. Ngi hng li xut trnh nhng chng t sau: 1. Giy chng nhn xut x pht hnh sau ngy ca vn n nhng vn trong thi hn cho php. 2. Phiu k khai ng gi khng c ngy pht hnh.

151

Cu hi: UCP c quy nh c th no v ngy pht hnh giy chng nhn xut x hay khng? Phiu k khai ng gi c phi ghi r ngy pht hnh khng? Tr li: Khng c quy nh no ca UCP quy nh v ngy pht hnh giy chng nhn xut x: iu 22 UCP 500 ch quy nh: Tr khi c quy nh khc trong tn dng, cc ngn hng s chp nhn mt chng t c ghi ngy pht hnh n trc ngy m tn dng min l cc chng t phi c xut trnh trong thi hn c quy nh trong tn dng v trong cc iu khon ny. Phiu k khai ng gi khng cn thit phi k tr trng hp c quy nh trong th tn dng. C hai chng t trn u chp nhn c. (Xem tnh hung 21: Tnh hung tham kho v 152

ISBP (iu 13, 14 v 15): Hi phiu, chng t vn ti, chng t bo him v C/O bt buc phi ghi r ngy pht hnh k c trng hp th tn dng khng quy nh. Nu yu cu cc chng t khng phi cc loi k trn phi ghi r ngy pht hnh, c th dn chiu n ngy pht hnh trong cc chng t khc trong cng mt b chng t (v d: Giy chng nhn giao hng c th ghi pht hnh cng ngy vi vn n s xxx hoc mt cch din gii tng tng). Mc d khi yu cu mt t khai hay mt giy chng nhn no phi ghi r ngy pht hnh, s ph hp ca t khai hay giy chng nhn ph thuc vo loi t khai hay giy chng nhn c yu cu, yu cu c th v t ng trong nhng giy t v t ng th hin ca giy t c xut trnh. Nhng giy t khc nu c yu cu v vic ghi r ngy thng s ph 153

Bt k chng t no bao gm: giy chng nhn kim nh, giy chng nhn gim nh, v giy chng nhn kim nh trc khi giao hng c th c pht hnh sau ngy giao hng. Tuy nhin, nu th tn dng yu cu chng t th hin vic kim tra trc khi giao hng (v d: giy chng nhn kim nh trc khi giao hng), chng t phi th hin bng tiu hay ni dung rng vic kim tra c thc hin trc khi giao hng. Vic yu cu mt giy chng nhn kim nh khng ng ngha vi yu cu l vic kim nh ny phi c thc hin trc khi giao hng. Chng t phi th hin rng n khng c pht hnh sau ngy xut trnh. Mt chng t th hin ngy tho chng t v ngy k chng t mun hn s c tnh l pht hnh vo ngy k. 154

Tnh hung 7 - Gch t sch trong vn n (clean) Tnh hung: Mt b chng t c xut trnh theo yu cu ca th tn dng, trong c vn n ng bin. Trn b mt ca t vn n, ngi vn ti gch ngang t sch (clean) trong cm t sch trn boong (clean on board). Cm t ny c ghi trong vn n cng vi m t hng ho.
155

Cu hi: Vn n xut trnh c b coi l khng sch(unclean)? Tr li: Vic t sch (clean) b gch ngang bi ngi pht hnh khng c ngha l chng t vn ti mu thun. Ngn hng s coi quy nh trong th tn dng v chng t vn ti c iu khon "sch trn bong" (clean on board) l ph hp vi quy nh ca iu 32 UCP 500. Vn n c coi l "sch" bi v n khng c ghi ch l "khng sch" (unlean). (Xem tnh hung s 122: Tn dng chng t/
156

ISBP(iu khon 90, 91 v 92): Cc iu khon hoc ghi ch trn B/L tuyn b mt cch r rng v tnh trng khuyt tt ca hng ha v / hoc ca bao b l khng th chp nhn. Cc iu khon hoc ghi ch trn B/L khng tuyn b r rng v tnh trng khuyt tt ca hng ha v / hoc bao b (v d: bao b c th khng thch hp cho vn chuyn ng bin) th khng coi l c sai bit. Mt li tuyn b rng: bao b khng thch hp cho vn chuyn ng bin s khng c chp nhn. T hon ho khng cn thit phi th hin trn B/L cho d L/C c th yu cu mt vn n bc hon ho hoc mt B/L c ghi ch bc hon ho. Nu t hon ho (clean) xut hin trn B/L v c xa i th B/L s khng c coi l khng hon ho hay khng sch tr khi B/L c iu khon hoc ghi ch l hng ha hoc bao b c khuyt tt. 157

Tnh hung s 8- Liu vn n c cn thit phi ch r ph d hng c bao gm trong tin cc tr trc hay khng? v mu thun gia ho n v giy chng nhn cht lng?

158

Mt nh nhp khu ngh ngn hng ca anh ta t chi b chng t v nhng l do sau: 1. iu khon vn chuyn quy nh CFR cng T. nc G. bao gm c ph d hng. Ho n ca ngi bn th hin iu kin vn chuyn tng ng, nhng trn vn n khng ghi r ph d hng bao gm trong tin cc. Vn n ch ghi: cc tr trc. 2. Ho n ghi r: mc s 020071400 th hin vic hng ho ph hp vi quy nh ca H thng tiu chun hi ho quc t v hng ho ph hp vi vic s dng cho con ngi, trong khi , giy chng nhn cht lng ca hng ho li ch r rng hng ho khng th s dng cho con ngi. Tnh hung: - Th tn dng c yu cu giy chng nhn cht lng hng ho trong b chng t nhng khng quy nh ni dung ca n. 159

Cu hi B chng t c mu thun nh s l gii ca nh nhp khu khng? Tr li: 1. Vn n th hin l ph hp vi cc quy nh trong th tn dng. Khng c yu cu c th trong th tn dng yu cu vn n phi ghi r chi ph d hng bao gm trong tin cc tr trc. 2. Ngn hng khng c trch nhim phi hiu bit mc no c quy nh trong rt nhiu h thng tiu chun quc t bao gm c H thng tiu chun hi ho quc t. Nu nh nhp khu yu cu ngn hng bo m rng hng ho ph hp vi mt tiu chun no c giao th th tn dng nn quy nh r khon mc hn l vic yu cu ho n phi th hin mc . Ngn hng chu trch nhim v vic b chng t ca ngi bn th hin b ngoi l ph hp vi cc yu cu v quy nh ca th tn dng. Ngn hng khng th ra quyt nh da trn cc thng tin th hin s mu thun nm 160 ngoi ni dung ca th tn dng ca cc c quan qun l

Vic cho rng b chng t c li da trn iu 21 v c s hng ho khng ph hp cho con ngi s dng khng th l mt l do chnh ng t chi b chng t. ng thi trong iu 4 c quy nh : trong giao dch th tn dng, tt c cc bn lin quan da trn c s chng t ch khng phi hng ho.... (Xem ICC Documentary Credits Insight Vol. 6 No 4/ Autumn 2000, trang 6 - iu 4 v iu 21).
161

Tnh hung s 9 -Vn n quy nh cng n l bt k cng no ca Nht Bn Tnh hung v cu hi: Vic vn n ghi cng n l bt k cng no ca Nht Bn s c chp nhn trong th tn dng no trong hai th tn dng di y: a. Th tn dng quy nh cng d hng l bt k cng no Nht Bn. b. Th tn dng quy nh cng d hng l bt k cng no Nht Bn vi quy nh thm vic vn n ghi cng d hng l bt k cng no Nht Bn c chp nhn.
162

Tr li: tnh hung a, phn ng cc chuyn gia ca ICC cho rng vic th tn dng quy nh cng d hng l bt k cng no Nht Bn th vic ch r cng s d hng (trn nc Nht Bn) l cn thit, nu khng ngi nhn hng s khng bit n ni no trn t Nht Bn ly hng c. Do , vn n hng hi ghi cng d hng l bt k cng no Nht Bn l khng c chp nhn tr trng hp th tn dng c quy nh r rng cho php ghi nh th trn vn n (nh trong tnh hung b). (Xem tnh hung 240: Tnh hung nghin cu v

163

Tnh hung s 10 - Hp ng thu tu v cng ti. Tnh hung: Mt th tn dng yu cu mt b vn n gc ng bin sch, theo lnh k hu trng, ghi r "cc tr trc" v bo cho xxx. Ngoi ra th tn dng cn quy nh thm: - Vn n chiu theo hp ng thu tu cng chp nhn. - Hng dn giao hng c chuyn bng SWIFT, mc 44(b): vn chuyn n mt trong nhng cng nam Trung Quc. Mt vn n chiu theo hp ng thu tu c xut trnh chng minh rng cng d hng l: mt cng bin pha nam Trung Quc.
164

Cu hi: B chng t c ph hp vi quy nh ca th tn dng hay khng? hay l vn n phi ch r tn cng d hng? Tr li: Da theo c tnh ca hp ng thu tu v do khng c cc ch dn v hp ng ny trong th tn dng, vic vn n thu tu c xut trnh chng minh rng cng d hng l Mt cng bin pha nam Trung Quc l chp nhn c. (Xem tnh hung R 281: Nhng thc mc v gii p v UCP 500 - 1997 - ICC xut bn s 596).
165

Tnh hung s 11 - Gi lm vic ca ngn hng theo iu 13b

Tnh hung: Gi lm vic ca ngn hng pht hnh vo th 7 t 9.00-13.00. Trung tm th tn ca ngn hng pht hnh, hot ng 24h mt ngy, nhn c b chng t t ngn hng chit khu vo lc 13.30, sau gi lm vic. B phn L/C ca ngn hng pht hnh nhn b chng t vo th hai, ngy lm vic tip theo.
166

Cu hi: u l ngy nhn c b chng t, th by hay th hai? Tr li: iu 45 ca UCP 500, trn thc t, cho php ngn hng c t chi vic xut trnh chng t sau gi lm vic ca ngn hng. Bng vic chp nhn vic xut trnh chng t ngoi gi lm vic thng thng ca ngn hng, iu c ngha trong trng hp ny, th by cng c tnh l ngy nhn c chng t theo iu 13b UCP 500. Ngoi l duy nht i vi trng hp ny ch c th khi th tn dng yu cu mt cch c th rng vic xut trnh phi c tin hnh n phng thanh ton thay v ch gi n ngn hng - trong trng hp ny thi gian s bt u c tnh t ngy phng thanh ton nhn c b chng t. (Xem ICC Documentary Credits Insight Vol. 4 No 167 3/Summer 1998).

Tnh hung s 12 - Vic vn chuyn hng ho t mt hoc hai cng xp hng n hai cng n. Tnh hung: Tn dng yu cu vic vn chuyn t mt hoc hai cng xp hng, theo s la chn ca ngi cung cp, ln mt con tu, trong cng mt nc Trung ng. Vic d hng s c tin hnh hai cng ring bit M ng nh cc cng d hng c quy nh trong tn dng. Vn n ng bin c cp theo kin, theo ni n, chng minh vic vn chuyn t A v/hoc B.

168

Cu hi: Trong tnh hung trn, liu tn dng c c ghi khng c php giao hng tng phn? Tr li: Theo iu 40b UCP 500: Cc chng t vn ti ghi r hng ha c chuyn ch trn cng nhiu phng tin vn ti v cng chung mt hnh trnh chuyn ch min l c cng mt ni hng n s khng c coi l giao hng tng phn ngay c khi chng t vn ti ghi cc ngy giao hng khc nhau v/hoc cc cng bc hng, cc ni nhn hng gi hoc cc ni gi hng khc nhau. iu khon ny cng ch r rng trong khi cc chng t vn ti, v d hn mt vn n, c chp nhn khi chng chng minh vic giao hng trn cng mt con tu nhng t nhng cng xp hng khc nhau, nhng chng t ny s khng c chp nhn nu hng ho c giao cc cng n khc nhau. Nu vic giao hng s c tin hnh hn mt cng n, th th tn dng cng cn phi c th ho vn ny v nh vy khng xt n iu khon ca UCP. 169 (Xem ICC Documentary Credits Insight Volume 5 No 2/Spring

Tnh hung s 13 - Liu vic chp nhn cc b chng t c s khc bit c ngha l ngn hng s phi chp nhn cc khc bit tng t trong cc chng t tip theo. Tnh hung: Ngn hng pht hnh t chi b chng t do c s khc bit l mt giy chng nhn bo him c xut trnh thay v mt bo him n. Ngn hng pht hnh tham kho kin ca ngi xin m th tn dng v vn ny. Ngi xin m th tn dng chp nhn s khc bit ny trong hai chuyn giao hng u tin. B chng t th ba c mt li khc bit tng t nh vy b t chi.
170

Cu hi: Liu vic chp nhn b chng t c s khc bit c ngha l ngi xin m th tn dng v/hoc ngn hng s phi chp nhn cc khc bit tng t trong cc chng t tip theo? Tr li: Thc t l mt ngn hng tng chp nhn b chng t c s khc bit, c hoc khng c s ng ca ngi xin m th tn dng. iu ny khng th rng buc ngn hng chp nhn li khc bit tng t trong cc chng t tip theo tr phi lut a phng quy nh khc. (Xem trng hp R332 - ICC xut bn s 613).
171

Tnh hung s 14 - S xc thc hoc s thay i trn vn n. Tnh hung: Vn n c k bi thuyn trng v trn vn n c mt s sa cha c xc thc v chp thun bi mt i l ca ngi chuyn ch.

172

Cu hi: Liu bn chng t ny c c chp nhn hay s sa cha trn phi c xc thc v chp thun bi bn pht hnh vn n, v d nh bi thuyn trng? Tr li: S sa cha v thay i i vi vn n ng bin cn phi th hin l c ngi pht hnh vn n hoc ngi c y quyn xc nhn. Nu bn xc nhn khng phi l ngi pht hnh chng t th xc nhn phi ch r vi t cch g m bn xc nhn vic sa cha v thay i. S xc thc nh vy phi c th hin l do ngi chuyn ch, thuyn trng hoc bi bt k i l no ca h thc hin (c th khng phi i l xut trnh hoc k vn n), vi iu kin l h phi c xc nh l i l ca ngi chuyn ch hoc ca thuyn trng. S sa cha v thay i i vi ngi vn n ng bin c k bi ngi giao nhn vn ti trong quyn hn ca ngi giao nhn vn ti phi c xc thc bi ngi giao nhn vn ti k.

173

\
Nhng bn copy khng th chuyn nhng c ca vn n khng cn thit phi c bt k ch k hoc s xc thc no i vi bt k s sa cha v/ hoc thay i c th c trn bn gc. (Xem ICC Documentary Credits Insight Vol. 5 No 2/Spring 1999).

174

Tnh hung s 15 - Toa tu c ni vi cng mt on tu - iu 40b Tnh hung: Th tn dng khng cho php giao hng tng phn. Hng ho (bt m trng) c vn chuyn trn ba toa xe, mi toa 60 tn, v trong cng mt ngy, theo cng mt hng, cng mt a im n bi cng mt on tu. Ngi ta pht hnh ba vn n ng st khc nhau.
175

Cu hi: Liu cc toa xe c b coi l cc phng tin vn ti khc nhau v liu b chng t c b t chi do li giao hng tng phn? Tr li: iu khon 40b quy nh: Cc chng t vn ti ghi r hng ha c chuyn ch trn cng/ nhiu phng tin vn ti v cng chung mt hnh trnh chuyn ch min l c cng ni n s khng c coi l giao hng tng phn, ngay c khi chng t vn ti ghi cc ngy giao hng khc nhau v/ hoc cc cng bc hng, cc ni nhn hng gi hoc cc ni gi hng khc nhau. Cc chng t vn ti l bng chng chng minh rng cc toa xe c ni vi cng mt on tu cho cng mt tuyn hnh trnh s khng to nn vic giao hng tng phn, v chng l cc phn ca cng mt phng tin vn chuyn. 176

Tnh hung s 16 - Xp hng ln tu, cng xp hng v a im nhn hng iu 23a ii UCP 500. Tnh hung: Trong mt vn n a im nhn hng c ch nh l bi container Hong Kong v cng xp hng l cng Hong Kong.

177

Cu hi: Xp hng ln tu c ngha l g v liu k hiu xp hng bao gm cng xp hng v tn ca con tu m hng ho c xp trn ? Tr li: Cho d hng ho c xp ln tu ti mt a im khc vi cng xp hng th vn n vn phi th hin l hng ha c xp ln con tu xut pht t cng xp hng quy nh ch khng phi l c xp trn con tu hay bt k phng tin vn chuyn khc t a im nhn hng n cng xp hng. V d ni nhn hng l bi container Hong Kong v cng xp hng l Hong Kong, hai a im trn c coi l cng mt a im v v vy khng chu s iu chnh ca iu khon 23a ii. (Xem trng hp R282 - ICC xut bn s 596). 178

Tnh hung s 17 - Chuyn ti trong trng hp vn chuyn bng ng hng khng iu 27 UCP 500 Tnh hung: Th tn dng cho php vn chuyn bng ng hng khng nhng cm chuyn ti. Vn n hng khng a ra bng chng ca vic vn chuyn trn hai my bay ring bit.

179

Cu hi: Liu chng t trn c s khng ng nht? Tr li: Khng, chng t trn khng phi l khng ng nht. iu 27c UCP 500 quy nh Ngay c khi tn dng cm chuyn ti, cc ngn hng s chp nhn n hng khng trn ghi chuyn ti hoc c th c tin hnh, min l cng ton hnh trnh chuyn ch v cng chung mt vn n hng khng. (Xem trng hp R356 - ICC xut bn s 613).

180

Tnh hung s 18 - Ngi giao nhn vn ti pht hnh vn n hng khng - iu 27 UCP 500. Tnh hung v cu hi: Liu mt ngi giao nhn vn ti, pht hnh vn n vi t cch l ngi chuyn ch theo hp ng c c coi l mt ngi chuyn ch theo iu khon 27a i?
181

Tr li: UCP khng iu chnh r rng vn liu mt ngi chuyn ch l thc t hay theo hp ng. Tuy nhin, cc quy tc quc t thc s c s phn bit v ch dn mt cch r rng rng ngi chuyn ch l ngi k hp ng vn ti hng ho vi ngi gi hng. Ngi chuyn ch theo hp ng c coi l mt ngi chuyn ch theo iu khon 27a i UCP 500. Vic xut trnh mt vn n hng khng c cp bi mt hng giao nhn vi t cch nh l mt nh chuyn ch theo hp ng s p ng cc yu cu ca iu khon 27a i, tr trng hp b cm bi tn dng v ph hp vi cc yu cu khc ca tn dng. (Xem ICC Insight Vol.1 No 3/ Summer 1995, 182 trang 7).

Tnh hung s 19 - Bo him n c cp cho ngi cm - iu 13a UCP 500 Tnh hung v cu hi: Mt bo him n c c chp nhn hay khng nu n c pht hnh cho ngi cm phiu mc d trn thc t, th tn dng yu cu mt bo him n k hu trng?

183

Tr li: Bng vic yu cu mt chng t bo him c k hu trng, ngn hng pht hnh hi vng s nhn c mt chng t c kh nng lu thng bng cch k hu, v d bn c bo him (ngi nm gi bo him n) s l ngn hng pht hnh hoc ngi xin m th tn dng. Mt chng t c pht hnh cho ngi cm phiu cng s c tc dng chuyn nhng bng cch k hu nh ti ngi cm gi (ngi xut trnh) chng t ti i l gii quyt khiu ni s c coi l bn c bo him). Khng c s khc bit no. (Xem trng hp R322 - ICC xut bn s 613).
184

Tnh hung s 20 - Thi im chp nhn/t chi s sa i - iu 9 UCP 500. Tnh hung v cu hi: Thi im no ngi hng li phi t chi mt s sa i?

185

Theo iu 9 d iii, ngi hng li phi a ra mt thi hn cui cng chp nhn hoc t chi sa i. Nhng sau y iu khon ny cng ch ra rng nu ngi hng li khng thng bo nh vy th vic xut trnh n ngn hng ch nh hoc ngn hng pht hnh cc chng t m ph hp vi tn dng v cc sa i cha c chp nhn th s c coi l thng bo chp nhn sa i ca ngi hng li v thi im sa i tnh t khi tn dng c sa i. Hn cui cng chp nhn hay t chi l thi im xut trnh chng t. ICC position paper no 1 Sept.1 1994 ch ra rng Hi ng ngn hng cc lc phn i nhng thc tin sai lm: 186

a. Cc ngn hng pht hnh c ch nh pht hnh tn dng chng t khng hu ngang hoc sa cha i vi cc tn dng chng t khng hu ngang, bao gm mt iu khon l bt k s sa i no cng s t ng tr nn c hiu lc tr phi c chnh thc t chi bi ngi hng li trong mt khong thi gian nht nh, hoc trc mt thi im nht nh. b. Cc ngn hng thng bo c ch nh b sung mt iu khon thm vo b chng t nh phn a khi thng bo mt tn dng chng t khng hu ngang, hoc mt sa i i vi mt tn dng chng t khng hu ngang. iu ny i ngc li nguyn tc ca tn dng chng t khng hu ngang. (Xem Position Paper No 1 of ICC, tnh hung 315 - ICC xut bn s 613).
187

Tnh hung s 21 - Hi phiu c thanh ton ngay. Tnh hung v cu hi: Mt hi phiu c lp theo mt th tn dng c thanh ton 60 ngy sau khi nhn thy hi phiu. Liu hi phiu c thanh ton sau 60 ngy cng thm mt khong thi gian hp l khng vt qu 7 ngy lm vic sau khi nhn thy hi phiu hay hi phiu c thanh ton sau 60 ngy k t khi n tay ngi chu trch nhim thanh ton hi phiu.
188

Tr li: Mt hi phiu c ghi r l c thanh ton sau 60 ngy s c thanh ton sau 60 ngy k t ngy ngi chu trch nhim thanh ton hi phiu nhn c chng t. Vic tnh ton ngy o hn khng bao gm thi gian kim tra chng t. Trong mi trng hp, ngn hng tr tin phi thng bo ngy o hn cho ngi xut trnh. (Xem ICC Insight Vol.1 No 2/Spring 1995, trang 11).
189

Tnh hung s 22 - Trong nhng iu kin no th ngn hng pht hnh cho php k hu vn n. Tnh hung: Tn dng yu cu ngi hng li phi gi chng t n ngi xin m th tn dng v chng t ny phi bao gm mt vn n gc c pht hnh theo lnh ca ngn hng pht hnh.
190

Cu hi: Ngn hng pht hnh c c u quyn k hu bn gc ca vn n cho php ngi xin m th tn dng nhn c hng ho nhng sau li t chi chng t xut trnh theo tn dng v mt s im khng nht qun? Tr li: Khi mt tn dng yu cu ngi hng li gi mt chng t n ngi xin m th tn dng v chng t ny bao gm mt bn vn n gc c pht hnh theo lnh ca ngn hng pht hnh, ngn hng pht hnh ch nn cho php k hu vn n da trn c s c tho thun ngm t ngi xin m th tn dng rng anh ta s chp nhn chng t theo tn dng nh c xut trnh. Vic k hu ca ngn hng pht hnh c th tc b quyn nhn hng ho ca ngi hng li trong trng hp ngn hng pht hnh t chi chng t. Ngi hng li vn c th nhn li hng ho, thm ch trong c trng hp khng thanh ton c qua th tn dng. (Xem ICC Insight Vol.6 No 1 Winter 2000). 191

Tnh hung s 23 - Giy chng nhn xut x khc vi ni dung ca vn n. Tnh hung: Mt th tn dng yu cu mt b vn n y pht hnh theo lnh ca ngn hng pht hnh v mt giy chng nhn xut x, cng vi cc chng t khc. Th tn dng khng quy nh c th cch lp giy chng nhn xut x. Giy chng nhn xut x c xut trnh ghi tn ngi nhn hng thc t phn ngi nhn hng - c in sn trong mu, v ngi nhn hng thc t c ghi trong th tn dng l n v yu cu m th tn dng v ghi trong vn n l n v c thng bo.
192

Cu hi: Ni dung ca giy chng nhn xut x hng ho c thng nht vi vn n hay khng? Tr li: iu 21 UCP 500 quy nh, nu khng c quy nh c th trong th tn dng, chng t s c chp nhn trong trng hp khng c ni dung no mu thun vi cc chng t khc c quy nh trong th tn dng. Trong trng hp mt giy chng nhn xut x yu cu quy nh ngi nhn hng trong ni dung in sn ca n v khi th tn dng yu cu vn n pht hnh theo lnh k hu trng, th vic cho rng ngi nhn hng l ngi yu cu m th tn dng l hp l. Trong trng hp th tn dng yu cu vn n pht hnh theo lnh ca ngn hng pht hnh, th n khng chng t c rng ngi nhn hng cui cng quy nh trong giy chng nhn xut x l ngi nhn hng. Nu th tn dng khng c quy nh no khc, giy chng nhn xut x pht hnh nh trn l c chp nhn. (Xem tnh hung s 276: Tnh hung tham kho v chng t cho UCP 500 - 1997 - ICC xut bn 596). 193

ISBP(iu 199): Thng tin v ngi nhn hng, nu c, phi khng mu thun vi thng tin v ngi nhn hng trong chng t vn ti. Tuy vy, nu L/C yu cu mt chng t vn ti c pht hnh theo lnh, theo lnh ca ngi giao hng, theo lnh ca ngn hng pht hnh", th giy chng nhn xut x c th ghi tn ngi yu cu pht hnh L/C hoc mt ngi no khc c ch nh ch danh trong L/C l ngi nhn hng. Nu L/C c chuyn nhng, th tn ca ngi hng li th nht vi t cch l ngi nhn hng cng c chp nhn.
194

Tnh hung 24 7 ngy lm vic ngn hng kim tra chng t - iu 13 UCP 500. Tnh hung v cu hi: Liu 7 ngy lm vic ngn hng c c p dng cho ngn hng pht hnh khi th tn dng c thanh ton sau 30 ngy?

195

Tr li: Tn dng quy nh r rng iu kin thanh ton tr sau 30 ngy (v d sau khi nhn c b chng t) ti quy ca ngn hng. Ngy o hn s c tnh k t ngy nhn c chng t m khng cng thm bt k khong thi gian no m ngn hng pht hnh cn kim tra s ph hp ca chng t vi cc iu khon v iu kin ca tn dng. Nu ngn hng pht hnh d nh rng 30 ngy ny s c tnh k t ngy chng t c kim tra v/ hoc c chp nhn l ph hp vi cc iu kin tn dng, khi trong th tn dng cng phi c ghi chi tit mt cch tng ng. (Xem trng hp R266 - ICC xut bn s 596). 196

Tnh hung s 25 S din t khc nhau v ngy thng v iu 13 a UCP 500. Tnh hung: Mt tn dng th quy nh chng t phi xut trnh trc 07-08-2000 v ngy giao hng khng c chm hn 04-08-2000. Chng t c xut trnh vo ngy 06-08-2000 nhng vn n li ghi ngy giao hng l ngy 08-04-2000 v chng t bo him li c pht hnh vo ngy 04-08-2000.
197

Cu hi: Ngn hng c th t chi chng t vi dn chiu ti iu 13 a UCP 500 (mu thun) nu hai chng t th hin hai cch vit ngy thng khc nhau ngy/ thng/ nm (cch vit chu u) v thng/ nm/ ngy (cch vit M)? Tr li: nh dng ngy thng trong cng mt b chng t, cho d l n th hin bng cch vit chu u v/ hoc cch vit M v/ hoc bt k cch th hin no khc nh 2000/08/07 (thng 8 ngy 7 nm 2000) khng phi l l do t chi b chng t da vo iu 12 a UCP 500, nu n th hin chc chn l cng mt ngy thng . Trong trng hp khng th hin chc chn th phi khng c biu hin no khc trong chng t th hin l ch c mt cch hiu duy nht v ngy thng . (Xem trng hp R210 - ICC xut bn s 565). 198

ISBP (iu 19): Ngy thng c th din t theo cc cch khc nhau, v d, ngy 12 thng 11 nm 2003 c th vit theo cc cch nh sau: 12 Nov 03, 12 Nov 03, 12.11.2003, 12.11.03, 2003.11.12,11.12.03, 121103 Nu ngy d nh c th xc nh c chng t hoc nhng chng t khc cng xut trnh th bt k cch thc ghi ngy no ni trn u c th chp nhn. trnh s nhm ln, tn ca ngy thng nn dng bng ch thay s.
199