76
1 PHÂN TÍCH HOẠT ĐỘNG KIỂM TRA BỘ CHỨNG TỪ NHẬP KHẨU ĐỀ TÀI :

Final phan tich hoat dong kiem tra bct nk

Embed Size (px)

Citation preview

  • 1. 1

2. 2 3. PHN 1: TNG QUAN V TH TRNG PHNBN TI VIT NAM. PHN 2: PHN TCH HOT NG KIM TRAB CHNG T NHP KHU TRONG NGNH PHN BN. PHN 3: XUT GII PHP NNG CAOHIU QU KIM TRA CHNG T NHP KHUPHN BN. 3 4. 1/ Nhu cu phn bn ca th trng Vit Nam. 2/ Tnh hnh sn xut phn bn trong nc. 3/ Tnh hnh nhp khu phn bn. 4/ Din bin v gi phn bn.4 5. 1/ Nhu cu phn bn ca th trng Vit Nam. CHNG LOIN VDAP900. 000 tnSA850.000 tnUrea Phn Ln Kali Phn NPK Phn bn cc loi l vi sinh, phn bn l khong 400 500.000(Khong) 2 triu tn (trn) 1,8 triu tn 950.000 tn (Khong) 3,8 triu tn (Khong) 400 500.000 tn5 6. 2/ Tnh hnh sn xut phn bn trong nc. CHNG LOI Phn Urea Phn DAP Phn Ln Phn NPK: Phn Hu c v vi sinh SA KaliSN XUT 2,340 triu tn/nm 330.000 tn/nm 1,2 triu tn/nm trn 3,7 triu tn/nm khong 400.000 tn/nm ----------------------6 7. 7 8. 3/ Tnh hnh nhp khu phn bn. o Chng loi phn bn nhp khu 9 thng 2013 CHNG LOIVT (tn)TR GI (USD)Tng3.361.012SA859.615155.320.696Kali714.071322.352.360DAP623.536314.464.271Ure546.341184.387.458NPK376.645181.790.5771.263.097.436Ngun: TCHQ8 9. 3/ Tnh hnh nhp khu phn bn.Ngun: Blog dch v xut nhp khu9 10. Th trngNK 9T/2013Tc +/- (%)NK 9T/2012Lng Kim ngchTr giLngTr giLngTr gi3.361.0121.263.097.4362.756.9401.187.475.39421,916,373/ Tnh hnh nhp khu phn bn. Trung Quc1.705.809587.895.0951.479.945596.982.95415,26-1,52Philippin253.500119.677.243234.838115.875.0447,953,28Nht Bn218.57143.401.458210.11552.291.4014,02-17,00Ixrael187.56885.600.59996.44449.249.65594,4873,81Nga175.85382.323.246104.39149.767.90868,4665,41Canada149.75969.803.045136.53473.899.6079,69-5,54Hn Quc140.26736.628.47545.95215.818.776205,25131,55 10 11. Th trngNK 9T/2013Tc +/- (%)NK 9T/2012Lng i LoanTr giLngTr giLngTr gi57.66313.174.72959.91816.931.39 9-3,76-22,193/ Tnh hnh nhp khu phn bn. Nauy32.31516.244.82725.85313.218.67 325,0022,89Malaixia20.6917.879.77214.1146.319.76546,6024,68B16.2789.994.05012.4587.981.87330,6625,21Indonesia14.2835.275.6103.469809.484311,73551,73Thi Lan5.7095.192.6542.7403.299.608108,3657,37Hoa K2.1843.523.9442.1263.833.0772,73-8,06n 2.0155.909.7092.6437.089.634-23,76-16,64Mhico1.014588.120 11 12. 3/ Din bin v gi phn bn. TN SPGAVTDAP9.650 - 12.500/kgUREA7.900 - 8.500/kgKALI8.900 - 9.400/kgSA3.300 - 4.400/kg10.250 11.000/kgNPK12 13. 3/ Din bin v gi phn bn. Gi mt s phn bn trn Th gii (thng 9/ 2013) Ure ht trongUre ht cDAPKaliBin en270 /tn FOB---Ai Cp-329 - 330 /tn FOB-----303 /tn FOB--Yuzhny Baltic295-300 /tn FOB 270-275 /tn FOBTrung ng-291 /tnFOB--Th Nh K--420-430 /tn CFR-Mexico--430 /tn CIFVnh M-295.5 /tnFOB370.50 /tn FOB347.50 /tn FOBBrazil---350 /tn CIFTrung Quc277 280 /tn FOB-2.683.33 NDT/tn2.330 NDT/ tnIran---280 283 / tn CIF 13 14. A. Gii thiu b chng t nhp khu phn bn B. Hot ng kim tra chng t nhp khu phn bn14 15. A. Gii thiu b chng t nhp khu phn bn Ho n thng miVn n ng binChng t bo him ( nu c bo him)Giy chng nhn xut xGiy chng nhn cht lngGiy chng nhn s lng, trng lngPacking list 15 16. A. Gii thiu b chng t nhp khu phn bn Theo S: 88 /2011/TT-BNNPTNT Mc 8, iu 28 quy nh: n ng k nhp khu phn bn theo mu s 03/TTr ban hnh km theo Thng t ny;T khai k thut theo mu s 04/TTr ban hnh km theo Thng t ny;16 17. A. Gii thiu b chng t nhp khu phn bn Bn sao chp mang theo bn gc i chiu, trong trng hp np h s trc tip; hoc bn sao c chng thc, trong trng hp np h s qua ng bu in: Giy chng nhn lu hnh t do (CFS) ca c quan c thm quyn ca nc hoc vng lnh th xut khu cp. 17 18. A. Gii thiu b chng t nhp khu phn bn Mt (01) bn ting nc ngoi gii thiu thnh phn nguyn liu, thnh phn, hm lng cc cht dinh dng, cng dng, hng dns dng, cc cnh bo khi vn chuyn, lu tr, s dng phn bn km theo mt (01) bn dch sang ting Vit c ch k v du xcnhn ca c quan dch thut hoc ca n v ng k nhp khu. 18 19. 19 20. 20 21. 21 22. 22 23. 23 24. 24 25. 25 26. B. Hot ng kim tra chng t nhp khu phn bn 1. Kim tra ha n thng mi: Kim tra tn, a ch ngi mua bng cch ichiu vi mc Applicant ca th tn dng xem c ph hp khng?26 27. 27 28. 28 29. 29 30. 30 31. B. Hot ng kim tra chng t nhp khu phn bn 1. Kim tra ha n thng mi: S bn ha n c ng vi yu cu ca L/C hay khng? Ngi lp ha n c phi l ngi th hng c quynh trong L/C hay khng? 31 32. B. Hot ng kim tra chng t nhp khu phn bn1. Kim tra ha n thng mi: M t hng ha phi chnh xc tng ch mt v y nh trong L/C yu cu. Kim tra n gi hng ha trong ha n thng mi vL/C c ging nhau khng S lng, trng lng hng ha: Truc tin xem L/C ccho php giao hng tng phn hay khng? 32 33. B. Hot ng kim tra chng t nhp khu phn bn 1. Kim tra ha n thng mi: Trn ha n c th c th hin thm cng bc d, cng dhng, cng chuyn ti Nu c nhng thng tin ny th phi ng nht vi thng tin trn vn n hay nhng chng t lin quan. Ngai ra phi ghi trn ha n v contract no., packing, shipping mark S bn c xut trnh c ng quy nh ca L/C khng?33 34. B. Hot ng kim tra chng t nhp khu phn bn 2. Kim tra vn n: Kim tra s bn chnh c xut trnh. Kim tra loi vn n: Cn c vo quy nh ca L/C,cn kim tra xem loi vn n c ph hp khng?34 35. 35 36. B. Hot ng kim tra chng t nhp khu phn bn 2. Kim tra vn n: Kim tra tnh xc thc ca vn n: Ch k ca ngi chuynch; Kim tra mc ngi gi hng; Kim tra mc ngi nhn hng; Kim tra mc thng bo ( Notify) Kim tra tn cng xp hng ( port of loading) v cng d hng( port of discharge) c ph hp vi quy nh ca L/C hay khng?36 37. 37 38. 38 39. 39 40. B. Hot ng kim tra chng t nhp khu phn bn 2. Kim tra vn n: Kim tra iu kin chuyn ti Kim tra ni dung hng ho c nu trn B/L c ph hp viquy nh trong L/C v cc chng t khc hay khng? Kim tra c im ca vn n: c th l vn n xp hng( shipped on board B/L) hoc vn n nhn hng xp ( received for shipment B/L)- loi vn n ny khng c ngn hng chp nhn v t chi thanh ton tr khi c s chp nhn ca ngi nhp khu.40 41. B. Hot ng kim tra chng t nhp khu phn bn 2. Kim tra vn n: Kim tra mc cc ph: c ph hp vi quy nh ca L/C haykhng? Cn lu cc sa i b sung trn B/L phi c xc nhnbng ch k v con du ng thi kim tra cc thng tin nh s L/C v ngy m, cc dn chiu cc chng t khc nh ho n, hp ng ... Nh nhp khu phi kim tra ngy k pht vn n c hp lhay khng?41 42. 42 43. B. Hot ng kim tra chng t nhp khu phn bn 3. Kim tra chng t bo him: Kim tra loi chng t bo him c xut trnh c ng quynh hay khng: chng th bo him (Insurance Policy) hay chng nhn bo him (Insurance Certificate); Kim tra s lng bn chnh c xut trnh theo quy nh caL/C. Kim tra tnh xc thc ca chng t bo him: Chng t bohim c c k xc nhn ca ngi c trch nhim hay khng;43 44. 44 45. B. Hot ng kim tra chng t nhp khu phn bn 3. Kim tra chng t bo him: Kim tra loi tin v s tin trn chng t bo him; Kim tra tn v a ch ca ngi c bo him c ng theoquy nh ca L/C hay khng? ng thi kim tra vic chuyn nhng quyn bo him hng ha c hp l hay khng? Kim tra ngy lp chng t bo him;45 46. B. Hot ng kim tra chng t nhp khu phn bn 3. Kim tra chng t bo him: Kim tra ni dung hng ho trn chng t bo him Kim tra cc d kin v vn chuyn hng ho trn chng tbo him: Tn tu, cng xp hng, cng d hng c ph hp vi L/C hay khng; Kim tra cc c quan gim nh tn tht v ni khiu ni, bithng phi ph hp vi quy nh ca L/C;46 47. B. Hot ng kim tra chng t nhp khu phn bn 3. Kim tra chng t bo him: Kim tra ph bo him c thanh ton hay cha? Kim tra cc iu kin bo him c ph hp vi yu cu caL/C hay khng.47 48. 48 49. 49 50. B. Hot ng kim tra chng t nhp khu phn bn 4. Kim tra chng nhn xut x: C quan cp giy chng nhn cht lng c phi ni cch nh nh trong L/C? Kim tra tn v a ch ca ngi gi hng, ngi nhn hng,ngi thng bo, tn con tu? Ni xut x; ni n? Tn loi hng, qui cch hng ha, trng lng hng ha, km hiu; Cc ph ch khc (s L/C, s invoice).50 51. 51 52. 52 53. 53 54. 54 55. B. Hot ng kim tra chng t nhp khu phn bn 5. Kim tra chng nhn cht lng: C quan cp giy chng nhn cht lng c phi ni c chnh nh trong L/C? Cht lng hng thc giao v phm cht hng c ph hp vicc iu khon ca hp ng khng? Cc yu t v ngi giao hng, ngi mua, cc ph ch ( sL/C, s Invoice) c ng vi L/C v cc chng t khc khng? 55 56. B. Hot ng kim tra chng t nhp khu phn bn 5. Kim tra chng nhn cht lng: Cc chng nhn ghi r rng loi hng c kim cph hp vi tiu chun kim nghim ca ni cp chng nhn? Giy chng nhn c c k hay khng? Ngoi ra doanh nghip nhp khu cn ng k kim tracht lng hng ha nhp khu ti cc c quan c quyn thm nh.56 57. 57 58. 58 59. 59 60. B. Hot ng kim tra chng t nhp khu phn bn 6. Kim tra chng nhn s lng, trng lng: C quan cp giy chng nhn cht lng c phi ni c chnh nh trong L/C? Cc yu t v ngi giao hng, ngi mua, cc ph ch ( sL/C, s Invoice) c ng vi L/C v cc chng t khc khng? Xc nhn s lng, ghi ch v trng lng tnh, trng lngc b? 60 61. 61 62. 62 63. B. Hot ng kim tra chng t nhp khu phn bn 7. Kim tra chng nhn ng gi: M t hng ho, s lng, trng lng hng trn mt n vbao gi c ph hp vi quy nh ca L/C hay khng? iu kin ng gi c c nu chnh xc hay khng? C phi do ngi bn lp khng? C c ngi bn kkhng? Cc thng tin chi tit v ngi mua, s L/C, s ha n, tnphng tin vn tikhng c mu thun vi ni dung ca L/C, Invoice, C/O63 64. 64 65. 65 66. 66 67. 67 68. 1.Nguyn nhn chnh dn n sai xt trong chng t:Doanh nghip xut khu v nhp khu v tr a l khcnhau cho nn mi trng kinh doanh khc nhau, ngn ng, trnh cng khc nhau do tr thnh ngungc to ra s sai st ca chng t;68 69. 1.Nguyn nhn chnh dn n sai xt trong chng t:Nh nhp khu ch quan, thiu trch nhim dn n tnhtrng sai xt trong kim tra chng t; Nh nhp khu thiu kinh nghim dn n vic c vkim tra b chng t khng pht hin cc li;69 70. 1.Nguyn nhn chnh dn n sai xt trong chng t:Tho thun gia doanh nghip nhp khu v doanh nghip xut khu khng r rng;Khng tm hiu k v hp ng, khng nm r tt c cc thng tin trong hp ng trc khi k kt gia cc bn;70 71. 1.Nguyn nhn chnh dn n sai xt trong chng t:Thiu thng tin t cc c quan chc nng trong v ngoi nc dn n thiu xt trong qu trnh lm b chng t nhp khu.71 72. Gii php khc phc:Cn tm hiu tt c cc thng tin v sn phm trc khi k kt hp ng, nhp khu hng ha;72 73. Gii php khc phc:Trao i vi i tc bng vn bn hoc cc phng tin khc c tnh php l cao v nhng tha thun mi, thng tin mi pht sinh;73 74. Gii php khc phc: Cc tha thun v iu khon cn nu r rng, minh bch trong hp ng, ph lc hp ng vic kim tra cthun li. Trnh kim tra chng t theo thi quen;Nh nhp khu cn nng cao trnh ca b phn nghip v chng t;74 75. Gii php khc phc: Cp nhp thng tin t cc ngh nh, thng t ca lut Vit Nam;Tm hiu cc lut v cng c quc t iu chnh hot ng thanh ton quc t nh UCP 600, ISBP 681, URC 522, .. 75 76. 76