Incoterm.

Tin hng cng cc hay gi thnh v cc (ting Anh: Cost and Freight -CFR) l
mt iu kin Incoterm.

Ngha v ngi bn
Trong mt giao dch CFR, ngi bn phi:

K kt hp ng chuyn ch ng bin v tr cc chuyn hng n

cng ch

Ly giy php xut khu, np thu v l ph xut khu

Giao hng ln tu

Cung cp cho bn mua ho n v vn n ng bin hon ho

Tr tin chi ph bc hng ln tu

Tr tin chi ph d hng nu chi ph ny c tnh vo cc.

Ngha v ngi mua

Ngi mua phi:

Nhn hng khi ho n v vn n c giao cho mnh

Tr tin chi ph d nu chi ph cha nm trong cc

Chu mi ri ro v tn tht v hng k t khi hng qua hn lan can tu cng

bc.

Gi thnh, Bo him v Cc l mt thut ng chuyn ngnh trong thng mi quc t

c vit tt l CIF (ting Anh: Cost, Insurance and Freight) c s dng rng ri trong
cc hp ng mua bn trong thng mi quc t khi ngi ta s dng phng thc vn
ti bin.

Ni dung
CIF (COST, INSURANCE AND FREIGHT)... destination port's name = Gi thnh, bo him
v cc ph....cng n quy nh Khi gi c c nu l CIF, n c ngha l gi ca bn bn
hng bao gm gi thnh ca sn phm, cc ph vn chuyn v ph bo him. CIF l
mt thut ng thng mi quc t (xem bi Incoterm). iu khon ny thng nm trong
iu khon Gi c trong hp ng ngoi thng (UNIT PRICE). v d: USD 2000/MT, CIF
Ho Chi Minh City port, incoterms 2000
CIF, ngoi tr phn bo him, l ng nht vi Gi thnh v cc (CFR) trong mi kha
cnh, v cc dn gii nh vy c p dng, bao gm c kh nng p dng c ca n
i vi hng hi theo tp qun. B sung thm cc trch nhim ca CFR, bn bn hng theo
cc iu kin gi CIF cn phi c bo him n c th chuyn nhng c bo chng
(tin m bo) cho cc ri ro trong qu trnh vn chuyn t cc nh bo him. Gi tr ca
bo him n cn bo chng cho gi CIF cng 10 phn trm v khi c th cn phi l loi
hnh tin t c ghi trong hp ng mua bn. Lu rng ch c bo chng c bn nht
c yu cu tng ng vi cc khon mc ca iu khon "C", v bn mua hng thng
thng hay i hi bo him n dng bo chng cho "mi ri ro" ("all risks") ph hp vi
cc khon mc trong iu khon "A". Trch nhim ca bn bn hng i vi hng ha kt
thc khi hng ha c giao cho nh vn ti hng hi hoc khi c giao ln boong tu vn
ti ti im i, ph thuc vo cc thut ng trong hp ng bo him.
Thut ng ny ch thch hp cho vn ti hng hi tp qun, khng phi l ro/ro hay vn
chuyn container quc t.

Hoa K
Cc thng l ngoi thng ca M a ra trong "nh ngha ngoi thng ca M" c 6
loi:

Giao hng ti ni sn xut (Ex Point of Origin - EPO).

Giao hng trn phng tin vn chuyn (Free on Board - FOB)

Giao hng cnh phng tin vn chuyn (Free Along Side - FAS)

Giao hng gm: gi thnh, cng cc ph vn chuyn (Cost and Freight - C&F hay
CFR)

Giao hng gm: gi thnh cng bo him v cc ph vn chuyn (Cost Insurance

and Freight- CIF)

Giao hng ti bn cng ch (Ex Dock - ED).

Lin h vi FOB hay EXW

Theo kin ca mt s chuyn gia v vn ti th vic nhp khu hng ha theo gi FOB
hoc EXW (Ex-works), thay v gi CIF c li cho bn mua hn, v l do sau:

Nhp khu hng trc tip t nh sn xut ni chung c li hn (gi tt hn, d tho
lun v mu m, cht lng - v khng qua khu trung gian). Nhng thng th nh sn
xut do chuyn mn ho v tp trung cao vo sn xut, h s khng mun lo vic vn
chuyn v s ch gi bo gi Ex-Works (gi xut xng) hoc gi FOB cng xp hng.
Nu bn mua vn c yu cu bo gi CFR/CIF, th c th s b thit, do nh sn xut
thng khng c chuyn mn cao v vn ti nn h s cng thm mt gi cc kh
cao, m bo an ton. Trong khi , nu nhp khu vi gi FOB, bn mua c th ch
ng m phn vi hng vn ti (hoc i l ca h) v vn gi cc.

Cng thun li, hiu qu v an ton nh CIF. Ch cn ch nh cho ngi bn rng

vic vn ti do cng ty vn chuyn cng i l ca mnh m nhn. Bo him hng ho
mua ngay ti quc gia bn mua hng. Mi pht sinh v h hi, thiu ht, mt mt hng
ho, gii quyt trc tip ti quc gia bn mua bao gi cng thun li hn.

Tuy nhin, ti Vit Nam hin nay, a s cc cng ty nhp khu hng theo gi CIF/CFR cng
Vit Nam. L do c th coi l c bn c l l: Cc cng ty thng khng c kh nng nhp
khu trc tip khi hng ha a dng v chng loi v phi thng qua mt/vi trung gian ti
nc s ti gom hng. Chi ph m bo cho mt vn phng thu gom hng ti nc
bn hng khng r cng l mt l do cc cng ty mua hng qua trung gian. Trong trng
hp ny th bn bn hng thng c gng gi quyn thanh ton bo him v cc vn ti,
nhm gim thiu cc chi ph. Mt l do khc l cc cng ty vn ti bin ca Vit Nam cha
thc s mnh, a phn lm i l cho cc cng ty vn ti nc ngoi v vn cc khng
do cc cng ty Vit Nam quyt nh.
Cho n nay vn cn tn ti mt suy ngh sai lm l nhp hng theo gi CFR/CIF s an ton
hn so vi gi FOB, chng hn: "Vi gi CIF, trch nhim [i vi cc ri ro] chuyn t
ngi bn sang ngi mua khi hng nhp cng n. Vi gi FOB, trch nhim ny chuyn
ngay ti cng nc ngoi". Thc t, theo cc iu khon ca Incoterms th trch nhim trn
chuyn ngay ti cng xp hng, i vi c iu kin CFR/CIF ln FOB. (CIF v CFR chuyn
trch nhim cho nh vn ti hay nh bo him khi xy ra ri ro)!
Cc v bo him tr ti im n hay Cc ph v ph bo him tr ti, ting
Anh Carriage and Insurance Paid to, vit tt l CIP, l mt iu kin ca Incoterm, trong
:
Ngi bn phi:

K hp ng chuyn ch v tr cc n a im ch quy nh

Ly giy php xut khu, np thu v l ph xut khu

Giao hng cho ngi vn ti u tin

K hp ng bo him cho hng v tr ph bo him

Cung cp cho ngi mua ho n, chng t vn ti thng l v n bo him

hoc bng chng khc th hin hng c bo him

Ngi mua phi:

Nhn hng khi hng c giao cho ngi vn ti u tin, khi ho n, n bo

him v chng t vn ti c giao cho mnh

Chu ri ro v tn tht k t khi hng c giao cho ngi vn ti u tin

Cc tr ti im n l cm t dch t thut ng Carriage Paid To (vit tt CPT). y l

mt iu kin ca Incoterm. N c th s dng trong mi phng thc vn ti, bao gm
c vn ti a phng thc. Theo iu kin CPT th bn bn thanh ton cc ph vn ti ti
im n ch nh. Bn mua thanh ton ph bo him. Mi ri ro v hng ha chuyn t
bn bn sang bn mua khi hng ha c giao cho bn vn ti u tin.
Trong thng mi quc t, thut ng Giao ti bin gii l cch dch ca cm t ting
Anh: Delivered At Frontier (vit ttDAF). y l mt iu kin trong Incoterms, thng c
s dng khi hng ha c vn chuyn bng ng b hay ng st. Theo iu kin
DAF th:
Bn bn phi:

Giao hng ti bin gii quy nh hoc ti a im quy nh trc trn bin gii ,
sau khi hon thnh cc th tc v xut khu l hng ho cng nh np thu xut
khu v cc thu, ph, l ph khc lin quan ti xut khu l hng.

Cung cp cho bn mua cc chng t cn thit sao cho ngi mua c th nhn hng
ti bin gii .

Bn mua phi:

Nhn hng ti bin gii quy nh hoc ti a im quy nh trn bin gii .

Tr tin cc chuyn ch tip t bin gii ti kho hng ca mnh.

Hon thnh th tc nhp khu, np thu nhp khu cng nh cc thu v ph, l ph
khc lin quan n nhp khu l hng.

Chu mi ri ro v tn tht k t khi hng c t di quyn nh ot ca mnh

a im giao hng trn bin gii.
4

Giao np Thu (ting Anh: Delivered Duty Paid, vit tt: DDP) l mt thut ng
ca Incoterm. N c ngha l bn bn hng phi thanh ton mi cc ph vn chuyn v
gnh chu mi ri ro cho n khi hng ha c giao cho bn mua hng cng nh phi np
mi th thu (nu c) trc khi hng c giao cho bn mua, chng hn thu nhp khu.
Bn mua phi chu chi ph bc d hng khi hng vn chuyn n ni nhn.
Giao Cha np Thu (ting Anh: Delivered Duty Unpaid, vit tt: DDU) l mt thut ng v
iu kin giao hng ca Incoterm.
Theo iu kin giao hng ny, trch nhim ca cc bn nh sau:
Bn bn hng c trch nhim:

Thanh ton mi cc ph xp d, giao nhn,

Lm th tc xut khu

Vn chuyn v chu mi ri ro v hng ha cho n khi hng c giao ti a im

ch nh ca bn mua hng (thng l ti nh xng ca bn mua), nhng khng phi
np thu nhp khu v cc khon thu, ph, l ph nhp khu khc (nu c).

Bn mua c trch nhim

Lm th tc nhp khu

Np cc khon thu, ph, l ph nhp khu (nu c) v b tr nhn hng, d hng t

trn phng tin vn ti xung (ti a im ch nh ca bn mua hng).

iu kin giao hng ny ti Vit Nam hin nay ch yu c p dng cho cc doanh
nghip hot ng theo c ch xut - nhp khu ni a, ngha l cc doanh nghip hot
ng c ng k theo loi hnh T (u t), GC (gia cng) hoc mt s loi hnh khc, nm
trong v ngoi cc khu ch xut, khu cng nghip mua bn hng ha vi nhau v v danh
ngha y l hot ng xut - nhp khu i ng, cho d hng ha thc s cha vt qua
ranh gii lnh th ca quc gia.
Trong thng mi quc t, Giao ti cu cng ni n l cch dch ca cm t trong ting
Anh:Delivered Ex Quay (vit tt DEQ). y l mt iu kin ca Incoterm. N l tng t
nh iu kinDES, ngoi tr mi ri ro v hng ha ch c chuyn t bn bn sang bn
mua khi hng ha c bc d ra khi tu v t trn cu cng. Theo iu kin DEQ th:
Bn bn phi:

t hng ha di quyn nh ot ca bn mua trn cu cng ca cng ch.

Cung cp vn n hay lnh giao hng cng cc chng t cn thit khc sao cho bn
mua c th nhn hng t cu cng.

Tr tin chi ph bc d hng.

5

Ly giy php nhp khu, np thu, thu quan v l ph v thu nhp khu nu hp
ng quy nh l "trn cu cng np thu"

Bn mua phi:

Nhn hng trn cu cng ca cng n.

Ly giy php nhp khu, np thu v ph, l ph nhp khu nu hp ng quy nh

l bn mua phi np.

Chu mi ri ro v hng ha khi hng ha t di quyn nh ot ca mnh.

Trong thng mi quc t, Giao t tu ch hng ni n l cch dch ca cm t

trong ting Anh:Delivered Ex Ship (vit tt: DES). y l mt iu kin trong Incoterm. N l
gn nh tng t nh trong iu kin CIF, nhng mi ri ro v hng ha ch chuyn t bn
bn sang bn mua khi tu chuyn ch cp cng n v trc khi hng ha c bc d
khi tu. Theo iu kin DES th:
Bn bn phi:

t hng ha di quyn nh ot ca bn mua trn tu chuyn ch ti cng d

hng.

Cung cp vn n hoc lnh giao hng cng cc chng t khc sao cho bn mua
c th nhn hng ti tu.

Bn mua phi:

Nhn hng ti boong tu.

Tr ph bc d hng.

Ly giy php nhp khu, np thu v l ph nhp khu.

Chu ri ro khi nhn hng.

Trong thng mi quc t, Gi xut xngc gi l EX Works (vit tt EXW). y l

mt iu kin ca Incoterm. Tt nhin, ty theo a im giao hng m ngi ta c th gi
iu kin ny l "gi giao ti nh my" (Ex Factory), "gi giao ti m" (Ex Mine), "gi giao ti
n in" (ex plantation), "gi giao ti kho" (Ex Warehouse) nhng tn gi tiu biu l "gi
xut xng" hay "gi giao ti xng" (Ex Works).
Theo iu kin EXW ny, bn bn phi: t hng ho di quyn nh ot ca bn mua
trong thi hn v ti a im do hp ng quy nh, bn mua c th xp hng ln
phng tin vn ti ca mnh. Cn bn mua phi nhn hng ti a im (xng, m, kho,
n in v.v) ca bn bn, chu mi ri ro v ph tn lo liu vic chuyn ch v a im
ch. i vi cc giao dch ngoi thng theo iu kin ny th bn mua phi c kh nng
hon thnh cc th tc hi quan ti quc gia cung cp hng ha, mt iu m ngy nay gn
6

nh khng th thc hin c. Do vy, trong phn ln cc trng hp m thut ng c

cp ti nh l EXW th trn thc t c ngha l bn bn phi thc hin cc th tc xut
khu v ng ra n phi l iu kin FCA (Giao cho ngi vn ti).
Min trch nhim Dc mn Tu ni i (ting Anh: Free Alongside Ship, vit tt FAS)cn
c gi l " Giao dc mn tu" l mt thut ng trongIncoterm. N c ngha l bn bn
hng chi tr cc vn chuyn (ni a) hng ha ti cng giao hng. Bn mua thanh ton
cc ph xp hng, vn ti, bo him, d hng v vn chuyn (ni a) t ni d hng ti
ni lu gi hng ha ca mnh. S chuyn dch ri ro din ra khi hng ha c giao ti
cu cng ni giao hng.
Theo iu kin ny, ngi bn phi: Giao hng dc mn con tu do ngi mua ch nh
Cung cp chng t hon ho thng l chng minh hng c t thc s dc mn tu
Ngi mua phi: Kp thi ch nh tu chuyn ch K kt hp ng chuyn ch v tr cc
Ly giy php xut khu, np thu v l ph xut Chu mi ri ro v tn tht v hng k t
khi hng thc s c giao dc mn tu
Free Carrier (Giao cho ngi vn ti) k hiu quc t l FCA, l mt iu kin ca Incoterm.
N c th c dng cho mi phng thc vn chuyn, bao gm c vn ti a phng
thc, nh trong vn ti cngten trong lan can tu khng ng vai tr c lin quan ti s
xc nh im vn ti.
FCA cng l thut ng c s dng thay th choFOB trong vn ti hng khng.
Theo iu kin ny, ngi bn phi:

Ly giy php xut khu, np thu v l ph xut khu.

Giao hng ti a im v trong thi gian quy nh cho ngi vn ti cng cng th
nht c ngi mua ch nh.

Cung cp bng chng v vic giao hng cho ngi vn ti (vn n, bin lai nhn
hng).

Ngi mua phi:

Ch nh kp thi ngi vn ti.

K hp ng vn ti v tr cc vn ti.

Chu ri ro v tn tht v hng t khi hng c giao cho ngi vn ti c ch

nh.

FOB l mt thut ng vit tt trong ting Anh ca cm t Free On Board, ngha

l Min trch nhim Trn Boong tu ni i cn gi l " Giao ln tu". N l mt
thut ng trong thng mi quc t, c th hin trong Incoterm. N l tng t
vi FAS, nhng bn bn hng cn phi tr cc ph xp hng ln tu. S chuyn
dch cc ri ro din ra khi hng ha vt qua lan can tu ti cng xp hng. V mt
quc t, thut ng ny ch r cng xp hng, v d "FOB New York" hay "FOB Hi
7

Phng". Cc khon chi ph khc nh cc vn ti, ph bo him thuc v trch

nhim ca bn mua hng.

Hoa K-Canada

V mt quc ni, trong phm vi Hoa K v Canada, FOB thun ty ch c hiu

l min trch nhim trn boong tu v thut ng ny c s dng trong hai cm t
ph bin l "FOB im xp hng" v "FOB im n", phn bit khi no th quyn
i vi hng ha c chuyn t bn bn sang bn mua. Theo cc iu kin ca
"FOB im xp hng", th quyn i vi hng ha c chuyn ti bn mua ti im
xp hng. Tng t, theo iu kin "FOB im n", quyn i vi hng ha c
chuyn sang bn mua khi hng c a ti im n. S phn bit ny l quan
trng do n xc nh ai l ngi tr cc ph vn chuyn hng ha: ai l ngi gi
quyn [s hu] i vi hng ha ti thi im vn chuyn n s l bn thanh ton
chi ph vn ti hng ha . Ngoi ra, n cng l quan trng nu nh chuyn hng
c tn tht trong khi vn chuyn th ch s hu khi cn a ra cc khiu ni i
vi vic vn chuyn. Lu rng, vic s dng cc thut ng theo kiu M-Canada
ny l khng tng thch vi cc nh ngha chnh thc ca Incoterm, v n khng
th s dng trong vn ti quc t.

K ton-ti chnh

Vi s ra i ca thng mi in t (e-commerce), phn ln cc giao dch thng

mi in t din ra theo cc iu kin ca "FOB im giao hng" hay "FCA im
giao hng". Phn ln cc phn tch coi y l s bt li ca mua bn hng trc
tuyn khi so snh vi vic mua bn truyn thng ca con ngi, trong "FOB im
n" l ch yu. Khi kim k hng tn kho, cc hng ha ang trn ng vn
chuyn ng mt vai tr quan trng, ph thuc vo vic n c c a vo bng
cn i k ton ca doanh nghip hay khng. Cc mt hng theo iu kin "FOB
im giao hng/im n" c nh du kim sot xem xt nu nh bn mua
c quyn i vi hng ha. Nu c quyn, th hng ha c b sung thm vo
bng kim k hng ha, nhng khng th hin trn bng cn i k ton. Nu khng
c quyn, hng ha c coi nh l cc mt hng gi bn, c ngha l chng vn
thuc quyn s hu ca nh cung cp (bn y thc bn).