INCOTERMS2010 Gii thiu v nhng thay i so vi INCOTERMS

2000
Phng Thng mi Quc t (ICC) thnh thong li r sot b INCOTERMS
m bo rng nhng qui tc trong phn nh v p ng c nhng
thng l v xu hng thng mi hin hnh. INCOTERMS 2010 l ln sa
i th tm i vi INCOTERMS k t khi b qui tc ny ra i vo nm
1936.
CC VN CHUNG
INCOTERMS l g?
L mt lot cc iu khon thng mi c quc t cng nhn c Phng
Thng mi Quc t xut bn, v c s dng rng ri trong cc hp ng
mua bn quc t. Nhng iu khon ny cng c s dng ngy cng
nhiu trong thng mi ni a.
Ti sao b INCOTERMS 2010 li c gi l cc qui tc?
L tha nhn bn cht hp ng ca nhng iu khon , v cng l
ph hp vi chnh sch chung ca ICC gi cc n phm ca mnh l cc
qui tc
(UCP 600, URDG 758, v.v.).
B INCOTERMS bao gm nhng ni dung g?
B qui tc ny qui nh ai c nhng trch nhim g, ai thanh ton khon g, khi
no th ri ro i vi hng ha c chuyn t ngi bn sang ngi mua,
khi no th giao hng, cng nh nhng vn nh bo him, lm th tc
thng quan xut nhp khu, v vic phn b cc chi ph lin quan n vic
giao hng.
B qui tc INCOTERMS khng bao gm ni dung g?
Khng c qui nh v quyn s hu i vi hng ha, khng qui nh chi tit
v cc ngha v thanh ton (thi hn, phng thc, iu khon m bo
thanh ton, chng t thanh ton), khng qui nh chi tit v yu cu lin quan
n tu, cc trng hp bt kh khng, kt thc hp ng, mt kh nng
thanh ton. Ni tm li, INCOTERMS khng cu thnh mt hp ng mua
bn y m ch l cc qui tc tin li, c quc t cng nhn v vic mua
bn hng ha. Nhng qui tc ny pht huy tc dng tt nh mt hp ng s
lc cn phi c c th ha v iu chnh vi nhng iu khon v iu
kin thm na.
Cc qui tc ny c s dng nh th no?

Chng c a vo trong hp ng mua bn bng cch dn chiu (VD:

"FCA 38
Cours Albert 1er, Paris, France Incoterms 2010).
1 Incoterms l mt nhn hiu c ng k bn quyn ca ICC tham kho
trang web www.iccwbo.org
Ti sao cc qui tc ny li c sa i?
phn nh s m rng ca cc khu vc mu dch t do, vic s dng cc
phng tin giao tip in t, cc quan ngai v an ninh sau s kin 11 thng
9, v nhng bin i gn y trong vn ti v thng mi quc t k t ln
sa i nm 2000.
Khi no th b qui tc ny c sa i?
Cc qui tc mi s bt u c hiu lc t ngy 1/1/2011.
Th cn nhng hp ng k kt trc ngy 1/1/2011 th sao?
i vi nhng hp ng k kt, b qui tc INCOTERMS 2000 vn tip tc
c p dng (nu c a vo trong hp ng) ngay c khi vic thc hin
hp ng din ra vo nm 2011 hoc thm ch sau .
Sau ngy 1/1/2011, cc hp ng mi c k kt, nu c dn chiu n
"INCOTERMS", th c th c hiu l INCOTERMS 2010, nhng vic p
dng phin bn 2000 hay 2010 cn ph thuc vo cc hon cnh ca hp
ng mua bn. Bt k s khng chc chn v tranh chp c th xy ra
no u phi c loi tr bng cch a cc iu khon INCOTERMS
2010 mt cch r rng vo trong hp ng mua bn!
C th vn s dng INCOTERMS 2000 sau ngy 1/1/2011 khng?
Chc chn l c. Incoterms (d l phin bn 2010 hay 2000) u ch l cc
qui tc p dng trong hp ng, cho nn ty thuc vo cc bn tham gia hp
ng (ngi bn v ngi mua) s quyt nh s dng chng nh th no v
a chng mt cch r rng vo trong hp ng mua bn. Hai bn c th
chn p dng bt k phin bn no h mun!
Tuy nhin khuyn ngh l cc bn nn bt u s dng b qui tc mi
Incoterms 2010 cng sm cng tt, v nhng qui tc ny phn nh cc qui tc
hin i, cp nht, phn nh nhng tin b mi nht trong thng mi quc
t. Nhng ln sa i trc li thi v thiu s chnh xc so vi b qui tc
mi Incoterms 2010!
Ti sao ti li phi quan tm n INCOTERMS 2010?
Bn s cn phi:
kim tra cc mu hp ng chun ca mnh;

cn nhc n nhng thay i trong phin bn INCOTERMS 2010;

thc hin nhng thay i tng ng (v d nh i iu khon DES hay
DDU trong INCOTERMS 2000 thnh DAP INCOTERMS 2010) trong cc mu
hp ng chun ca bn i vi cc hp ng mi; v
cng b nhng thay i ny cho i tc bit, cng nh cho nhng nhn vin
kinh doanh v nhn vin thc hin hp ng ca bn bit;
bt u s dng INCOTERMS 2010 nh chun mc trong cc hp ng
mua bn mi ca bn.
B qui tc INCOTERMS 2010 c nhng thay i no m bn cn lu ?
1. B 4 iu khon (DAF, DES, DEQ v DDU) v a vo 2 iu khon mi
(DAP - Delivered at Place v DAT - Delivered at Terminal).
2. Chnh thc to ra hai loi INCOTERMS - (1) cc qui tc p dng cho bt c
phng thc vn ti no, v (2) cc qui tc p dng cho vn ti ng bin
v ng thy ni a (INCOTERMS 2000 c 4 loi).
3. Chnh thc tha nhn rng nhng qui tc ny c th s dng c trong
thng mi quc t v thng mi ni a (nu ph hp). iu khon EXW
c ni r l ch ph hp cho thng mi ni a.
4. Nu r tham chiu n vic s dng "cc phng tin ghi chp in t
c gi tr tng ng ", nu nh cc bn ng nh vy, hoc l tp
qun thng mi.
5. Sa i iu khon bo him phn nh nhng thay i i vi Cc
iu khon bo him chun (Institute Cargo Clauses (theo nhng thay i
gn y i vi cc iu khon bo him LMA/IUA2 vo nm 2009).
6. Phn b cc ngha v tng ng ca cc bn trong vic cung cp hoc h
tr ly c cc chng t v thng tin cn thit nhm thng quan lin
quan n an ninh.
7. Trch nhim i vi cc khon ph xp hng ti ga/trm c phn b
r rng.
8. Bao gm nghha v "mua" hng ha phn nh nhng thng l hin nay
trong mua bn hng theo dy chuyn (mua bn hng c xp ln tu
c ngha l hng trn boong tu).
CC VN CHI TIT
1. B 4 iu khon trong INCOTERMS 2000
Xu hng container ha v giao hng t im ny n im khc ngy cng
nhiu dng nh khin cho ICC phi c nhng sa i quan trng v a
ra hai iu khon mi v giao hng:
Delivered At Place (DAP) c s dng thay cho DAF, DES v DDU;
v
Delivered At Terminal (DAT) thay th cho DEQ.

Nhng iu khon ny c th c s dng vi bt k phng thc vn ti

no. Mt l do c t iu khon hn n gin l cc bn thng chn nhm
iu khon hoc ln ln cc iu khon, dn n cc hp ng c ni dung
mu thun hoc khng r rng.
Ch thch: Hip hi th trng bo him Lloyd's (Lloyds Market Association
LMA) v Hip hi cc nh bo him quc t ca London IUA.
iu khon DAF ca Incoterm 2000 khng cn p ng nhu cu thng mi
v thc t cn gy ra vn khi ngi mua khng th kim tra hng ha
trc khi hng n im ch, m thng im ch li nm xa hn im giao
hng (tc l bin gii).
i vi c hai iu khon mi (DAP) v Delivery at Terminal (DAT) vic
giao hng din ra ti im ch xc nh.
Qui tc mi DAP trong Incoterm 2010 (Delivery at Place) bao gm tt c cc
trng hp ngi bn giao hng cho ngi mua trn phng tin vn ti n
m cha d hng xung, l nhng trng hp trc c qui nh bi
cc iu khon DAF, DES cng nh tt c cc trng hp giao hng ti c
s ca ngi mua hay im ch no khc ti nc ca ngi mua m trc
c qui nh bi iu khon DDU.
i vi iu khon DAP, phng tin vn ti n cng c th l mt con
tu, v im ch xc nh c th l cng d.
Vi qui tc mi DAT ca Incoterm 2010 (Delivered at Terminal), vic giao
hng din ra khi hng ha c giao vo quyn nh ot ca ngi mua ti
ga/trm xc nh ti cng hoc ti im ch cha c d xung khi
phng tin vn ti n. iu khon DAT ca Incoterm 2010 thay th cho
iu khon DEQ trc ca Incoterms 2000 (Delivered Ex Quay) vn ch
ph hp cho hng nguyn liu.
Incoterms 2000 khng c gii php tha ng cho cc iu khon D i vi
trng hp hng ha c giao m cha d xung khi phng tin vn ti
n ti trm/ga. iu khon mi DAT ca Incoterm 2010 (Delivered at
Terminal) gii quyt c vn ny v bao gm tt c cc trng hp
trc c qui nh bi iu khon DEQ. Trm xc nh trong iu
khon DAT c th l cu cng ti cng d hoc trm container ti cng d.
2. a ra hai loi iu khon thay v bn loi nh trc kia
11 iu khon c chia thnh hai loi:
giao hng bng bt k phng thc vn ti no (vn ti bin, ng
b, hng khng, ng st, a phng thc) - EXW, FCA, CPT, CIP,
DAP, DAT v DDP; v
giao hng bng vn ti ng bin/ng thy ni a - FAS, FOB,
CFR v CIF.
3. Cc qui tc c iu chnh
B qui tc INCOTERMS mi c nu r l c th s dng c cho thng
mi quc t v thng mi ni a". iu ny l nh nhng cu trong cc qui

tc rng ngha v thc hin cc th tc hi quan xut nhp khu ch tn ti

trong trng hp c lin quan n xut nhp khu.
Ch thch: i vi cc khi thng mi (nh EU) khi cc th tc bin gii
khng cn, v Hoa K khi ngy cng nhiu ngi mun s dng
INCOTERMS hn l cc iu khon giao hng trong Uniform Commercial
Code, cc iu khon mi gi y tr nn d p dng hn.
4. Cc ghi chp in t
Cc ngha v ca ngi bn v ngi mua trong vic cung cp cc chng t
hp ng gi y c th c thc hin bng "bn in t nu cc bn ng
hoc l tp qun, phn nh s tha nhn ca ICC v tm quan trng
ngy cng tng v tnh chc chn v hp ng (nh tc chuyn thng tin
nhanh chng) m giao tip bng in t mmang li. iu ny cng m bo
s ph hp ca INCOTERMS 2010 trong tng lai khi cc giao tip/th tc
in t ngy cng pht trin.
INCOTERMS 2000 yu cu ngi bn v ngi mua phi thng nht r rng
l s giao tip vi nhau bng ng in t trao i d liu in t tng
ng v chp nhn chng nh bng chng v chng t giao hng/vn ti.
5. Cc iu khon bo him hng ha chun
Khi mt iu khon trong INCOTERM yu cu ngi bn phi mua bo him,
th cc yu cu bo him u c sa i phn nh nhng sa i
trong cc iu khon bo him hng ha chun. Ngha v ca cc bn v bo
him cng c lm r: ch theo CIF v CIP th ngi bn mi c ngha v
mua bo him v quyn li ca ngi mua, tuy nhin trong tt c cc iu
khon giao hng, cc bn u c ngha v cung cp cho bn kia, nu c yu
cu, nhng thng tin cn thit mua bo him hay mua them bo him cho
hng ha (hoc t mua hoc nh bn kia mua h v li ch ca mnh). Cc
qui tc Incoterms 2010 qui nh v ngha v cung cp thng tin trong cc iu
A3/B3, l nhng iu ni v k kt hp ng vn ti v bo him. Nhng iu
ny gi y c tch khi nhng iu qui nh chung trong phn
A10/B10 ca cc qui tc Incoterms 2000. Ngn ng trong cc iu A3/B3 lin
quan n bo him cng c sa i lm r ngha v ca cc bn v
vn ny.
6. An ninh
Vn an ninh hng ha/tu bin, v.v gi y l mi quan tm hng u ca
mi ngi khi ni n thng mi quc t. V ngy nay hu ht cc nc u
yu cu kim tra an ninh nghim ngt nn cc qui tc thng mi quc t
cng yu cu c hai bn u phi cung cp tt c nhng thng tin cn thit (V
nh thng tin v nhng ngi cm gi hng ha trong qu trnh vn chuyn)
lm th tc thng quan xut nhp khu. Cc qui tc cng phn b r rng
cc chi ph c lin quan.

Trong cc qui tc A2/B2 v A10/B10 ca mi iu khon Incoterm, ngha v

ca ngi bn v ngi mua v thng tin cn cung cp cho bn kia hay s
h tr ly c thng tin cng c nu r. Cc phin bn
INCOTERMS trc y khng yu cu chi tit v mc hp tc nh vy.
7. Cc khon ph bc xp ti ga/trm
Trong trng hp ngi bn phi thu v thanh ton cho vic vn chuyn
hng ha n mt im ch nht nh (CIP, CPT, CFR, CIF, DAT, DAP v
DDP), c th cc chi ph bc xp hng ha c chuyn sang cho ngi
mua thng qua gi c ca hng ha. Tuy nhin, t trc n nay, trong mt
s trng hp, ngi mua vn c th phi thanh ton khon ny cho nh ga
(tc l chu ph hai ln).
INCOTERMS 2010 c gng khc phc tnh trng ny bng cch lm r ai
s chu trch nhim thanh ton cc chi ph ga/trm. Tuy nhin, vn phi ch
thm mt thi gian na xem liu qui nh ca Incoterms c chm dt c
tnh trng ngi mua phi chu ph hai ln nh trc na hay khng.
8. Bn hng dy chuyn
Trong cc hp ng mua bn hng nguyn liu (khc vi hng ch to),
thng c trng hp hng ha c bn tip mt vi ln trong qu trnh vn
chuyn (tc l bn dy chuyn, hay bn hng trong qu trnh vn chuyn).
Trong nhng trng hp nh vy, ngi bn gia dy chuyn khng phi
l ngi gi hng i, bi v hng c gi i bi ngi bn u dy
chuyn. Do , ngha v ca ngi bn gia dy chuyn l mua hng ha
m c gi i. B INCOTERMS mi lm r iu ny bng cch cho thm
cm t ngha v mua hng ha c gi i nh mt ngha v thay th
cho ngha v gi hng. iu ny ph hp vi cc trng hp FAS, FOB,
CFR v CIF v v nguyn tc n ch c th c thc hin khi s dng vn
n hay mt chng t s hu c tnh cht tng ng.
9. Lu hng dn
Trong n phm Incoterms 2010, bn s thy c mt phn Lu hng dn
trc mi iu khon. Phn lu ny gii thch nhng ni dung cn bn ca
mi iu khon. Cc lu hng dn khng phi l mt phn ca cc qui tc
trong Incoterms 2010, m ch nhm mc ch gip cho ngi s dng hiu r
hn v cc qui tc ny.
V d, lu hng dn cho cc iu khon CPT v CIP Incoterm 2010 nhn
mnh rng theo nhng iu khon ny, ngi bn c coi l hon thnh
ngha v giao hng ca mnh khi anh ta giao hng cho ngi vn ti ch
khng phi l khi hng n im ch. Nhng qui tc ny c hai im mu
cht, bi v ri ro v chi ph c chuyn giao cc a im khc nhau. Ri
ro i vi hng ha c chuyn t ngi bn sang ngi mua khi hng
c giao cho ngi vn ti u tin, tuy nhin ngi bn cng chu trch
nhim thu hay mua hp ng vn ti hng ha n im ch xc nh.

Tng t nh vy, vi cc iu khon CFR v CIF trong Incoterms 2010, ri

ro v chi ph c chuyn giao nhng ni khc nhau.
10. im chuyn giao ri ro t ngi bn sang ngi mua trong cc
trng hp FOB, CFR v CIF
Cc iu khon FOB, CFR v CIF ca Incoterms u b phn ni n lan
can tu nh l im giao hng, thay vo l ni n hng c giao ln
boong tu. iu ny phn nh chnh xc hn thc t thng mi hin i v
trnh hnh nh li thi ca vic tng tng ri ro ang treo l lng v ung
a qua li mt ng tng tng (l lan can tu).
11. S dng cm t ng gi
c ng gi: t ny c s dng cho cc mc ch khc nhau:
ng gi hng ha theo yu cu trong hp ng mua bn.
ng gi hng ha sao cho ph hp vi vic vn chuyn.
Vic xp hng ng gi trong container hay cc phng tin vn ti
khc.
Trong cc qui tc Incoterms 2010, ng gi c c hai ngha th nht v th
hai nu trn. Cc qui tc Incoterms 2010 khng ni n ngha v ca cc
bn trong vic xp hng vo container v do cc bn lin quan phi thng
nht c th v vn ny trong hp ng mua bn. Incoterms 2000 khng c
qui nh r rng v vn ny.

Chc Bn thnh cng khi vn dng ti liu ny!

Vu Viet Hung (Mr.)
Sales & Marketing
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TNN LOGISTICS COMPANY

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Cellphone: 0989 664 818
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