Incoterm 2000 gom 13 dieu, bo nguyen tac de giai thihc nhung dieu kien thuong mai thong dung nhat trong TMQT. Phan dinh trach nhiem chi phi, rui ro trong qua trinh chuyen hang tu nguoi ban den nguoi mua

NHom E : trach nhiem cua nguoi ban la toi thieu, chi co tr nhiem giao cho ng mua

NHOM F: Ng ban chiu trach nhiem giao hang cho ptien van tai do ng mua chi dinh TAI DIEM DI

FCA=EXW+ phi boc hang+ thue XK( tai xuong)

FAS: (giao hang doc man tau)

FOB: (giao hang len han tau)= EXW + fi boc hang+fi vchuyen ra cang+ thue XK

Nhom C: Ng ban chiu moi chi phi va trach nhiem de vchuyen hang den dich NHUNG khong chiu rui ro ve hang ke tu khi giao hang.

CFR= FOB+F

CIF=FOB+F+I

CIP: ngban bao hiem o dieu kien toi thieu

NHOM D:Ngban chiu moi trnhiem, chi phi, rui ro ve hang hoa vchuyen den diem dich quy dinh

DAF :giao tai bien gioi Delivered at Frontier

DES: Giao tai tau o cang bien( ~CFR)( diem chuyen doi rui ro tren boong tau, viec do hang khoi ptvt do ngmua t/hien)

DEQ: giao tren cau cang( ngban do hang khoi tau, dat an toan tren cau tau tai cang den quy dinh)

DDU:giao hang tai dich chua nop thue( ngban lam tat ca cviec cho toi diem dich, ban giao, TRU viec lam thu tuc NK thong qua hai quan)

DDP: Giao tai dich da nop thue( ng ban lam tron goi, ng mua chi chiu tnhiem do hang)

EXW FCA FAS FOB CFR CIF CPT CIP DAF DES DEQ DDU DDP

CIF=FOB+I+F= FOB + ( CIF+10%CIF).R+F=FOB+1,1CIF.R+F

CIF-1,1CIF.r=FOB+F   

CIF= (FOB +F)/(1-1,1R)=CFR/(1-1,1R)

FOB= EXW + fi boc hang+fi vchuyen ra cang+ thue XK

VD: Px=280USD/MT  F=10USD/MT( chi phi can chuyen ra cang HaNover) Thue: 5% FOB, chi phi boc do hang tu Hanover-> cang : 25USD/MT CTy nhap CFRhai phong?

FOBhanover= EXWduc+ fi boc hang= 280+10+5%FOBhanover

FOBhanover=290/0.95=305,26USD/MT

CFRhaiphong=FOB+F=..+25=..330,26USD/MT

CIFosaka=? Biet FOBsg=145USD/MT Phi van chuyen den Osaka=15USD/MT, R=0.3% I=R.110%CIF

CIF=(FOB+F)/(1-1,1R)=(145+15)/(1-0,003.1,1)=…160,53USD/MT

CtyA VN ban cho Cty B NBan mat hang X voi cach tinh : Phi tai xuong 320USD/MT, chi phi vchuyen den cang boc hang(cangHP)5USD/MT, chi phi boc hang len tau 2USD/MT, thue 15%FOB, Chi phi vchuyen tu HP den Tokyo 29USD/MT, suat phi bao hiem dk toi thieu 0,25%, Tinh

FOB, CIF, CFR, thue XK mat hang?

FOB=320+5+15%FOB-> FOB=327/0,85=384,71USD/MT

CFR=FOB+phivchuyen(29)=413,71USD/MTT

CIF=CFR/(1-1,1R)=..=414,85USD/MT

Thuexuat=15%FOB=..

Trong luong thuong mai_

Gtm=Gtt.(100+Wtc)/(100+Wtt)

Gtm: trong luong ang hoa o do am tieu chuan

1tan bong o w=10% wtc=12%-> Gtm=1.(100+12)/(100+10)=1,018

Gia thuc=Gtm/gia

CFR=FOB+F

CIF=(FOB+F)/(1-R(1+p))

Dong tien tinh gia

Gia co dinh: ap dug voi mat hang co thoi han ngan ngay( thuc hien hop dong nganm chenh lech gia it)

Gia quyet dinh sau: HD dai han, co nhieu bien dong hhoa

Gia linh hoatL neu khog co bdong thi k sao, khi co bien dong gia xe dich trong khoang % cho phep

Gia di dong_

Ptl= Pht(Achiphicodinh+Bnnvlieu.b1/bo+Cnhancong.c1/c0))

VD: VN ky ban hang X Po=200USD/MT FOB cang nc ngoai,

CPcodinh 25% A

Cphinvlieu 40% B

chiphinhancong35%C,

thoi diem giao hang, nvlieu tang 15%,

cphinhancong tang 10%, tinh FOB tai thoi diem giao hang.

FOB giaohang=200.(0,25+0,4.1,15+0,35.1,1)=208USD/MT

Dong tien thanh toan: tra ngay khi nhan, khi giao-> gia tin dung va gia giao ngay.

VD: 500USD/MT: 30% 4 thang trc khi giao hang, 50% ngay khi giao, 20% 7 thag sau khi nhan hang. LS ngan hang i=0,6%

Tbq= 0,3.(-4)+0,5.0+0,7.0,2= 0,2 thang

Pngay= 500-500.0,2.0,006= 499,4 USD/MT

Pngay=Ptindung - Pt.Tbq.i

Tbquan=x1%.t1 + x2%.t2+… xn%.tn/ x1%+x2%+…xn%

TTOAN truoc t (-)  sau t(+)   ngay t=0

VD: F=35USD/MT  R=0,3%  i=0,6%/thang

 FOB14% nuocngoai,tieudung= 380USD?MT CIF 15% HP xuong, giao ngay=??

FOB14%, HP, giam gia= 380- 380.0,01= 376,2USD/MT

Tindunggiaongay= Tbq= 0,3,(-1)+0,7.0-> Tbq= -0,3t’

Pngay= FOB14%, ngay, nuoc ngoai= 376,2-376,2.(-0,3).0,006=376,88USD/MT

Mua baohiem vat hue vtai bien

 CIF14%, cang HP, ggia, gngay= FOB14% HP,giam,ngay+35/(1-1,1.0,003)=376,2=35/1-1,1.0,003=413,24USD/MT

Ket hop do am(14->15): Gtm=1.(100+15)/(100+14)=1,009(MT)

Pcua CIF 15%, HP,giam,gngay= 413,24/1,009= 409,55 USD/MT