UCP 600 (IU 27-39)
GV: PHAN CHUNG THY
LI M UXu hng quc t ha nn kinh t m ra cho nhn loi cnh ca giao lu
y trin vng, cc nc ang xch li gn nhau thng qua chic cu ni thng mi
quc t. Vt qua khng gian v thi gian, nhng lung chu chuyn hng ha, dch
v v tin t to ra s gn kt bn vng gia cung v cu nhng nc c trnh kinh t
khc nhau v ngy cng tr nn phong ph, a dng ko theo s phc tp ngy cng
ln trong mt xch cui cng ca qu trnh trao i, thanh ton quc t. iu t ra
cho cc ngn hng thng mi phi pht trin cc dch v kinh t i ngoi mt cch
tng ng, trong khng th khng k n hot ng thanh ton quc t vi nhiu phng
thc thanh ton a dng v phong ph. Trong cc phng thc thanh ton ny, tn
dng chng t l phng thc thanh ton c s dng ph bin nht do nhng u vit ca
n. Song tn dng chng t khng phi l nghip v n gin, trong thc t cng tc
ny gp phi khng t nhng ri ro gy thit hi c v ti chnh ln uy tn cho cc
ngn hng thng mi cng nh cc doanh nghip Vit Nam. Cc doanh nghip cn
hiu r i tc v nng lc ti chnh, tiu s v hot ng sn xut kinh doanh, lnh
vc xut nhp khu; khi k hp ng phi cht ch v tun th cc quy nh ca tiu
chun quc t, cc ngun lut cn tun th khi c xy ra tranh chp s d gii
quyt. UCP ra i vi mc ch khc phc cc xung t v lut iu chnh tn dng chng
t gia cc quc gia bng vic xy dng mt bn quy tc thng nht cho hot ng tn
dng chng t. Bn UCP ang c p dng hin nay l UCP 600 (The Uniform
Custom and Practice for Documentary Credits) do Phng thng mi quc t
ICC (The International chamber of commerce) ban hnh vn cn kh mi m i
vi cc DN cng nh cc NHTM. Trong bi tiu lun ny nhm em s khi qut v
ICC, UCP cng nh phn tch ni dung chnh ca UCP (t iu 27-39) km mt s
tnh hung pht sinh thc t. Rt mong nhn c s gp ca c.
PHN I: GII THIU S LC V ICC v UCP 600I. VI NT V PHNG THNG MI QUC
T ICCQuyt nh thnh lp Phng thng mi quc t (The International chamber
of commerce di y vit tt l ICC) c thng qua ti Hi ngh quc t v thng
mi, hp ti thnh ph Atlantic-city vo thng l0/1919, vi s tham gia ca i
din gii thng mi v cng nghip ca 5 nc M, Anh, Php, B v . Ngy
24/10/1919 ngy thng qua quyt nh thnh lp ICC c coi l ngy thnh lp
ICC. Thng 6/1920, ti Pa-ri tin hnh hp i hi sng lpNhm NH11,12_KHI
4_K34Trang 1
UCP 600 (IU 27-39)
GV: PHAN CHUNG THY
(Constituent Congress) ICC vi s tham gia ca gn 500 i din ca 5 nc
ni trn. Ti i hi ny, ngi ta thng qua iu l, thnh lp cc c quan chc nng
v quyt nh ly Paris lm tr s chnh ca ICC. Theo iu l, ICC l mt lin on
tp hp nhng lc lng kinh t ch yu nht ca tng nc hi vin vo cc y ban quc
gia (National committes) ICC l mt t chc Quc t phi chnh ph. Mc ch v
nhim v chnh thc ca ICC, nh iu l qui nh l: thng qua vic tc ng ti tt
c cc lnh vc ca hot ng kinh t quc t bao gm thng mi, cng nghip, vn ti
v ti chnh) nhm ci thin cc iu kin quan h kinh t gia cc nc v gii quyt
nhng vn kinh t quc t, thit lp cc mi giao tip quc t v s hiu bit tng
h gia cc gii kinh t v cc t chc ca chng trn c s "gn gi ha bnh v cng
c cc mi quan h hu ngh gia cc dn tc".
II. VI NT KHI QUT V UCP 600Mt trong nhng phng thc thanh ton hin
nay c s dng ph bin l phng thc thanh ton tn dng chng t. Ni dung phng
thc thanh ton tnh dng chng t c thc hin theo Qui tc v thc hnh thng
nht v tn dng chng t (Uniform Customs and practice for documentary
credits) do Phng thng mi quc t (ICC) ban hnh. Vn bn u tin c xut bn
nm 1933 (UCP No 82) sau UCP c 6 ln sa i b sung qua cc nm 1951 (UCO
No 131), 1962 (UCP No 222), 1974 (UCP No 290), 1983 (UCP No 400),
1993 (UCP No 500), 2007 (UCP No 600) y l vn bn mi nht, c gi tr hiu
lc t ngy 1/1/2007. Hin nay, UCP c s dng trn 180 nc trn th gii, nm
1962 ln u tin c dch ra ting Vit. UCP c coi l mt vn bn quy tc hng
dn, cc bn s dng c quyn la chn mt trong su bn UCP. Tuy nhin, ch c bn
UCP bng ting Anh mi c gi tr php l. Khi s dng ch cn dn chiu UCP vo
L/C th UCP tr thnh mt trong nhng c s php l quan trng gii quyt nhng
tranh chp pht sinh gia cc bn tham gia. UCP l vn bn hin hnh v c xy
dng vi 2 nhm quy nh sau y: Nhm quy nh mang tnh bt buc: y l nhng quy
nh ny mang tnh cht ch o lm nn tng vng chc cho phng thc thanh ton tn
dng chng t nn mang tnh bt buc cao, khng c lm tri vi nhng iu bt buc
mNhm NH11,12_KHI 4_K34Trang 2
UCP 600 (IU 27-39)
GV: PHAN CHUNG THY
UCP ra nu cc bn thng nht s dng phng thc ny. Nhm quy nh khng mang
tnh bt buc: bao gm mt s iu khon trong L/C cho php la chn. Ty theo
iu kin v kh nng m cc bn tham gia s bn bc v tha thun c th, sau la
chn v c th ha thnh cc iu khon v iu kin trong L/C. iu ny gp phn to
nn s ng dng phong ph v a dng ca UCP 600, ngy cng ph hp vi xu hng
pht trin thng mi quc t. Nhn chung, UCP 600 ra i c hon thin v pht
trin trn nn tng ca UCP 500 nhm ph hp vi thng mi quc t, tp trung gii
quyt nhng vn vng mt trong qu trnh ng dng UCP 500. S ci tin ca UCP
600 hng n gii quyt cc vn chnh yu nh sau: Thay i kt cu ca UCP 500
theo hng ph hp vi kt cu ca cc vn bn php l v ti chnh ca cc quc gia
thnh vin ICC. Gim thiu cc trng lp khng cn thit. Gim thiu mu thun,
nhm to iu kin cho qu trnh vn dng UCP 600 ca ngn hng cc nc. B sung
cc quy nh php l, thng nht mt s quy nh c th. Tinh gin cc iu khon.
UCP 600 c trnh by vi ngn ng d hiu, lc b li vn rm r gy tranh ci v
hiu nhm. UCP 600 gm c 39 iu: iu 1: Phm vi s dng UCP iu 2: Cc nh
ngha iu 3: Gii thch iu 4: Th Tn dng v hp ng iu 5: Cc chng t v hng
ha, dch v hoc thc hin iu 6: C gi tr thanh ton, ngy v ni ht hn hiu
lc cho vic xut trnh iu 7: Cam kt ca Ngn hng pht hnh iu 8: Cam kt ca
Ngn hng xc nhn iu 9: Thng bo tn dng v tu chnh iu 10: Tu chnh Th tn
dng iu 11: Tn dng v tu chnh c chuyn bng in v s bo iu 12: S ch nh iu
13: Tha thun hon tr lin ngn hng iu 14: Tiu chun kim tra chng t iu
15: Chng t xut trnh hp l iu 16: Chng t bt hp l iu 17:Chng t gc v bn
saoNhm NH11,12_KHI 4_K34Trang 3
UCP 600 (IU 27-39)
GV: PHAN CHUNG THY
iu 18: Ha n thng mi iu 19: Chng t vn ti iu 20: Vn n ng bin iu
21: Vn n ng bin khng lu thng (khng chuyn nhng) iu 22: Vn n theo hp
ng thu tu iu 23: Chng t vn ti hng khng iu 24: Chng t vn ti ng b, ng
st v ng sng iu 25: Bin lai chuyn pht, bin lai bu in hay giy chng
nhn gi bu in iu 26: Trn boong ngi gi hng xp v m ngi gi hng k khai
gm c v chi ph ph thm vo cc ph iu 27: Vn n hon ho iu 28: Chng t bo
him v cc hnh thc bo him iu 29: Gia hn ngy ht hn hiu lc hay ngy cui
cng xut trnh chng t iu 30: Dung sai ca s tin, s lng v n gi iu 31:
Thanh ton hoc Giao hng tng phn iu 32: Thanh ton giao hng nhiu ln iu
33: Gi xut trnh chng t iu 34: S min trch v hiu lc chng t iu 35: Min
tr trch nhim trong vic chuyn in v dch thut iu 36: Bt kh khng iu 37:
T b trch nhim v hnh ng ca bn c ch th iu 38: Th tn dng chuyn nhng iu
39: Chuyn nhng tin hng thu c
PHN II: NI DUNG CA UCP 600 ( T iu 27 n iu 39 )iu 27: vn n hon ho
(sch) Ngn hng s ch chp nhn mt vn n hon ho. Mt vn n hon ho l mt vn n
khng c iu khon hay ghi ch no v s khim khuyt ca hng ha hay bao b. T
clean khng cn phi ghi trn vn n, ngay c khi th tn dng yu cu xut trnh
vn n clean on board. Gii thch: Vn n hon ho l vn n m trn khng c ph
ch xu v hng ha cng nh tnh trng hng ha lc giao. Mt vn n m ngi chuyn
ch hay i din ca h khng ghi ch g th cng coi l vn n hon ho.Ly c mt vn
n hon ho c ngha rt quan trng trong thng mi quc t. Ngi mua cng nh
ngn hng u yu cu phi c vn n hon ho, vn n hon ho l bng chng hin nhin
ca vic xp hng tt. Mun ly c vn n hon ho th khi xp hng ln tu phi m bo
hng khng b h hng v, bao b khng b rch , khng b t.Nhm NH11,12_KHI
4_K34Trang 4
UCP 600 (IU 27-39)
GV: PHAN CHUNG THY
Cc iu khon 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 ca
bao b th khng coi l c sai bit. T hon ho khng nht thit phi th hin
trn B/L cho d L/C c th yu cu . Nu t hon ho xut hin trn B/L v c xa i
th B/L vn c coi l hon ho, tr khi B/L c iu khon hoc ghi ch l hng ha
hoc bao b c khuyt im. Cu hi: 1- Trn vn n c nhng ph ch chung chung
nh: "bao b dng li second hand cases", hoc "bao b c th khng thch hp
cho vn ti ng bin packaging may not be sufficient for the sea
journey"... vi B/L nh vy th c c chp nhn thanh ton hay khng? Tr li:
Cc ngn hng vn cho rng nhng ph ch khng phi l nhng ph ch xu vn n vn c
coi l hp l. V trn B/L khng tuyn b r rng, chnh xc v khuyt tt ca hng
ha hoc bao b.2- Trn vn n c ghi ch clean, sau ch clean c xa i. Hi vn
n ny
c b ngn hng t chi thanh ton v khng hon ho hay khng? Tr li: Vn n
vn c chp nhn thanh ton v theo iu 27 quy nh t clean khng nht thit
phi ghi trn vn trn. Tr trng hp trn B/L c iu khon ghi ch thm l hng
ha hoc bao b c khuyt tt, s b t chi thanh ton. iu 28: Chng t bo him
v hnh thc bo him. a. Mt chng t bo him nh: bo him n (an insurance),
giy chng nhn bo him (an insurance certificate) hoc bo him ng (a
decralation under an open cover) phi th hin l c cp v k bi mt cng ty
bo him, cc hng bo him, cc i l hay ngi c y nhim ca h. Bt c ch k ca i
l hay ca ngi c y nhim phi ghi r l i l hay ngi c y nhim k nhn danh
cng ty bo him hay cc hng bo him. Gii thch: Trc tin chng ta s tm hiu
v mt s cm t sau: v Bo him n: l chng t bo him do cng ty bo him cp
cho ngi c bo him nhm cam kt s bi thng thit hi cho ngi c boNhm
NH11,12_KHI 4_K34Trang 5
UCP 600 (IU 27-39)
GV: PHAN CHUNG THY
him trong phm vi gi tr bo him khi c tn tht xy ra. Ni dung ca bo
him n: - Cc iu khon chung v c tnh cht thng xuyn, l nhng iu khon quy
nh trch nhim ca ngi bo him v ngi c bo him theo tng iu kin bo him. -
Cc iu khon ring ca hp ng bo him bao gm: - i tng bo him nh: tn hng,
s lng, k m hiu phng tin chuyn ch. - Gi tr bo him: Mc bo him ti thiu
thng thng l 110% tr gi hng v phi th hin bng ng tin ghi trong hp ng
hoc L/ C. - iu kin bo him c tha thun (AR, WA, EPA, SRCC ). - Tng s
ph bo him. v Giy chng nhn bo him: l chng t do cng ty bo him cp cho
ngi c bo him chp nhn bo him cho mt l hng no . Ni dung giy chng nhn
bo him bao gm nhng im gn ging nh ni dung ca bo him n v nhng iu khon
ni ln i tng c bo him, cc chi tit cn thit cho vic tnh ton ph bo him
v iu kin bo him tha thun. Tuy nhin, trong giy chng nhn bo him khng
c iu khon chung v c tnh cht thng xuyn v cc diu khon quy nh trch
nhim ca ngi bo him v ngi bn bo him. n v kinh doanh thng yu cu cng
ty Bo him Vit Nam cp giy chng nhn bo him trong trng hp mua bo him
hng nhp khu hoc trong trng hp mua hng xut khu cho mt khch hng quen
thuc. Cn trong trng hp xut khu (theo iu kin CIF) cho khch hng mi,
tng cng ty hoc cng ty xut khu yu cu cng ty him Vit Nam cp bo him n
bn cnh vic chng nhn mua bo him cn gii thiu vi khch hng nhng iu kin
bo him ca Vit Nam.v Hp ng bo him ng hay cn gi l hp ng bo him bao
(a
declaration under an open cover): l hp ng theo cng ty bo him nhn
bo him mt khi lng hng c vn chuyn trong nhiu chuyn k tip nhau vi thi
hn thng l 1 nm. Khi k hp ng bao him bao, cc bn cha xc nh c c th khi
lng hng vn chuyn l bao nhiu. Theo hp ng bo him bao, mi ln c vn
chuyn hng, ngi mua bo him bao khai bo cc chi tit cn thit nh s lng
hng ho, tn tu, cng xp hng, cng d hng,Nhm NH11,12_KHI 4_K34Trang
6
UCP 600 (IU 27-39)
GV: PHAN CHUNG THY
ngy xp hng ln tu, s vn n, d kin ngy khi hnh, ngy n ...., cng ty
bo him c th k chp nhn vo t khai theo hp ng bo him bao, xem nh chuyn
hng c bo him v c lm nh th cho n khi vn chuyn ht ton b hng ho. v i l
bo him (Insurance Agent): L t chc, c nhn c doanh nghip bo him u qun
trn c s hp ng i l bo him theo quy nh ca php lut. Thng thng th trn
mt chng t bo him th ngi ta thng s nhng mc nh: - Tn, a ch ca cng ty
bo him. - Tn, a ch, s in thoi, s ti khon ca ngi c bo him. - Tn hng,
s lng, trng lng, k m hiu,tnh cht bao b. - Gi tr hng ha v s tin bo
him. - Phng tin vn chuyn hng ho. - Ngy khi hnh. - Cng xp hng, cng d
hng, cng chuyn ti, nu c. - iu kin bo him. - Ni thanh ton tin bi
thng. - Ngy thng v ch k ca ngi c bo him. Cu hi: 1- Ai l ngi lp v k
tn trn cc chng t bo him th c chp nhn thanh ton? a. Cng ty bo him,
cc hng bo him, cc i l ca h. b. Ngi c y quyn bi cng ty bo him hoc cc
hng bo him. c. Cng ty bo him, cc i l, ngi c y quyn ca h. d. C a, b,
c u ng. Tr li: d (theo iu 28a) 2- Chng t bo him do Vn phng mi gii
bo him cp v k c c Ngn hng chp nhn thanh ton trong phng thc L/C hay
khng? a. C. Nhng vi ii kin Vn phng bo him phi l i l hoc ngi c y
quyn ca bo him hay ngi bn bo him. b. C. Khng cn bt k iu kin no. c.
Khng c chp nhn thanh ton. Tr li: a (theo iu 28a). Nhng lu khi Vn
phng mi gii k tn phi nu r l k thay v i din cho ai? Cho cng ty bo
him hay cc hng bo him no?b. Khi mt chng t bo him th hin n c cp nhiu
hn mt bn th ttNhm NH11,12_KHI 4_K34Trang 7
UCP 600 (IU 27-39)
GV: PHAN CHUNG THY
c cc bn chnh phi c xut trnh. Gii thch: Lm th no chng ta bit c
chng t bo him th hin n c cp nhiu mt bn? Chng ta thy nu trn chng t
bo him c ghi ch bn gc th nht,bn gc th hai hay hai bn gc nh nhau hoc
trn chng t bo him c dng ch Number of originals sau s ghi s 1 c ngha
l c mt bn gc chng t bo him, nu ghi s 2 hoc s 3 c ngha l c hai hoc
ba bn gc chng t bo him. Nu nh trn chng t bo him c ghi qu mt bn gc
chng t bo him th bt buc chng ta phi xut trnh tt c cc bn gc. Cu hi:
Trong L/C khng quy nh r s lng cc chng t bo him phi xut trnh m trn
chng t bo him c ghi number orginals: 3 . Vy khi dn ngn hng thanh
ton ngi ny phi xut trnh bao nhiu bn chng t? a. 1 b. 2 c. 3 Tr li:
c.c. Phiu bo him s khng c chp nhn.
Gii thch: Phiu bo him cng c cc chi tit tng t nh Bo him n
(Insurance Policy) hoc nh Chng nhn Bo him (Insurance Certificate)
nhng v n c cp tm thi, do vy, v mt php l, n khng c gi tr chuyn nhng
hoc lm c s yu cu bi thng khi tn tht xy ra. V vy n khng c chp nhn.d.
Mt bo him n c chp nhn thay cho mt chng nhn bo him hay
mt bo him ng. Gii thch: Ni chung cc chng t bo him ny iu c gi tr
nh nhau i cng ty bo him bi thng khi c tn tht. Tuy nhin, v mt hnh
thc th ch c bo him n l c in km cc nguyn tc chung ca cng ty bo him
quy nh. V vy, thng th nh nhp khu vn mong mun v yu cu nh xut khu phi
trnh bo him n hn. V vy bo him n c th thay th giy chng nhn bo him v
bo him ng. Cu hi: Trong cc loi chng t bo him sau th chng t bo him
no cNhm NH11,12_KHI 4_K34Trang 8
UCP 600 (IU 27-39)
GV: PHAN CHUNG THY
chp nhn thanh ton: a. Bo him ng, bo him n. b. Phiu bo him ng,
chng nhn bo him. c. Chng nhn bo him, bo him n, hp ng bo him ng. d.
Tt c u ng. Tr li: ce. Ngy ca chng t bo him khng c tr hn ngy giao
hng, tr khi
chng t bo him th hin n c hiu lc t ngy khng tr hn bo him ngy giao
hng. Gii thch: Thng thng ngy k chng t bo him cng l ngy hiu lc ca bo
him, ngy ca chng t bo him c th trc hoc trng vi ngy giao hng nhng
khng c php tr hn ngy giao hng v nu chp nhn chng t bo him tr hn ngy
giao hng th nh nhp khu hay nh xut khu s khng mua bo him cho hng ha
ca mnh trc khi c ri ro xy ro, h s i n khi c ri ro xy ra th mi mua,
nu nh vy th s thit hi cho cng ty bo him. Cu hi: Cng ty A k hp ng bo
him v giao hng cho cng ty B vo th 6 ngy 13/5/2011 nhng do s c k
thut nn ngy 14/5/2011 cng ty A mi nhn c hp ng bo him. Vy khi xy ra
ri ro cng ty bo him c chp nhn thanh ton cho cng ty A hay khng? a.
C. b. Khng Tr li: a.f. i. Chng t bo him phi ghi r s tin bo him v
phi cng n v tin t
nh trong th tn dng. Gii thch: Nu s tin bo him l 500 t EUR th trn
chng t bo him chng ta phi ghi r s tin bo him bng s l 500 t EUR v
ghi bng ch l nm trm t EUR. Nu trong th tn dng ghi n v tin t thanh
ton l EUR th trong chng t bo him bt buc phi ghi n v tin t thanh ton
l EUR. n v tin t ca hai chng t ny phi ging nhau. Cu hi:Nhm
NH11,12_KHI 4_K34Trang 9
UCP 600 (IU 27-39)
GV: PHAN CHUNG THY
Chn p n sai . Trn th tn dng yu cu s tin c bo him l 18900 USD . T
gi hin ti USD/VND l 20.Trn chng t bo him phi ghi s tin c bo him l:
a. 19800 USD. b. 18900 USD. c. 378000 VND ( 20*18900). d. a, c. Tr
li: dii. Th tn dng yu cu mc bo him bi thng trn t l phn trm gi
tr
hng ha, gi tr ha n hay nhng chng t tng t th c coi l yu cu mc bo
him thp nht. Nu th tn dng khng ghi r yu cu v s tin bo him th s tin
bo him t nht phi bng 110% tr gi CIF hay CIP ca hng ha. Nu khng xc
nh c tr gi CIF hay CIP trn chng t th tr gi bo him phi c tnh trn nn
tng l gi tr yu cu thanh ton hoc chit khu hay tnh trn tr gi rng ca
hng ha c ghi trn ha n, ci no ln hn th s c p dng. Gii thch: - CIF
(Cost, Insurance and Freight) chnh l tin hng, bo him v cc ph. - CIP
(Carriage and Insurance Paid ) l cc ph v ph bo him tr ti. Khi chng
ta khng xc nh c s tin bo him th chng ta c th yu cu tnh theo tr gi
CIF hay CIP c th bng 130% hay 150 % ,ty thui vo, v mc yu cu thp nht
ca chng ta c th yu cu bi thng l 110%. Cu hi: 1. L/C quy nh: Giy
chng nhn bo him ti thiu cho 110% gi tr hng ha. Giy chng nhn xut
trnh: ghi hng ha c bo him 130 % gi tr. Hi chng t bo him c c chp nhn
thanh ton hay khng? a. C b. Khng Tr li: a (c). V iu 28 mc f(ii) ch
quy nh s tin bo him ti thiu ch khng quy dnh mc ti a. 2. Nu th tn
dng khng quy nh s tin bo him nhng xc nh c tr gi CIF=1000USD. Hi: s
tin bo him m ngi mua bo him c th yu cu bi thng l:Nhm NH11,12_KHI
4_K34Trang 10
UCP 600 (IU 27-39)
GV: PHAN CHUNG THY
a.1100 USD b.1200 USD. c.1500 USD. d.a, b, c u ng. Tr li: d. V
theo iu 28 mc f(ii) quy nh ti thiu 110% tr gi CIF hay CIP ch khng
quy nh tr gi ti a. 3. Chn cu ng trong cc cu sau y: Tr gi bo him phi
c tnh trn nn tng l gi tr yu cu thanh ton hoc chit khu hay tnh trn
tr gi rng ca hng ha c ghi trn ha n khi: a. Xc nh c gi tr CIF hay
CIP. b. Khng xc nh c gi tr CIF hay CIP. c. Th tn dng khng ghi r yu
cu v s tin bo him. d. b,c ng. Tr li: d. theo iu 28 mc f(ii). 4. Chn
cu ng. Trong L/C khng quy nh r yu cu mc bo him hng ha, khi ri ro xy
ra do khng xc nh c tr gi CIF v CIP ch bit rng gi tr yu cu thanh ton
l A v tr gi rng ca hng ha l B(B
