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bài tập incoterms 2010
BỘ MÔN QUẢN TRỊ XUẤT NHẬP KHẨU GS. TS. Đoàn Thị Hồng Vân !"#$%!"&''()*+,*-! Nguyễn Thị Phương Thảo – NT3 Nguyễn Thị Hồng Thế - NT3 Nguyễn Thị Thanh Thúy – NT3 Đặng Thị Ngọc Xuân – NT3 Huỳnh Công Thắng – NT2 TP. Hồ Chí Minh, năm 2011 Câu 1: Hãy cho biết điều kiện thương mại quốc tế là gì? Điều kiện thương mại quốc tế có phải là cơ sở pháp lý bắt buộc các doanh nhân trên trường quốc tế phải áp dụng khi giao dịch buôn bán với nhau không? *./01!)23 &''()*+,*-! !"#$% 4,#567*8 !)*$9!"/:;6<,)= Incoterms>?=))@),ABInternational Commerce TermsCDE/F)0F,4,;6G)@,)*$9!"/:;6<,)=#$H,,I!"!*2!?EJKLM!"NF!"NO)N1! )8E!)*="PQ#$H,*R!")*$9!"/:S6<,)=>CTBNJQ*43 U6V)0 !#W6)1!!X/ YZ'[!,8)\N/J;6G#]!*!*^!";6G)@,,.D1!;6B!#=!"4, ?E)N4,*!*-/,AB,4, 01!>01!04!?E01!/6BCQ,4,#567*8 !?5"B8!*2!*E!"*84Q)N4,*!*-/,AB,4, 01!_J`)N )5!?2!) 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Câu 2: Nguyên nhân dẫn đến sự ra đời của Incoterms 2010? -./ !% "6G1!!*j!Lv!#=!J+NB#%,AB!,8)\N/J&wYwf/,.!*^!"!"6G1!!*j!,*a!*_ Incoterms 2000 còn tồn tại nhiều điểm yếu kB6&Qx!X/!"*1!,l6)N1!&www,I!")GU6V)7*y6DP!)N1!)*="P,.D1!*-,*i),*` ?P>!)\N!B)8!BD*B/0\N8z8//\N,\*R!")*$9!"/:;6<,)=C?5JKLM!" !,8)\N/J&wwwQ,4,,*6G1!"BN{)NB_ *56#567-!)*$9!"/:!,8)\N/JNV)a)43LM!"_|QkQSQ }4,*" )*a,*T!*56#567-!)*$9!"/:!,8)\N/J&www,*$BNhQ7*=!,*8,4, L8B!*!"*-3,*$B!@/,*a!*U4,#$H,!"*gB?M,*3*a,.D1!;6B!#=!"B8!*2!!"8: )*$9!"Lv!)PJKLM!",*$B*-6;6 Q)NB!*,*V3U6!";6B!*JKLM!"!,8)\N/J,R!7*4 3*c0=! paLM_F#f!",*A*E!",*j6~>kC/6<!•F#567-!*$9!"/:L83*4) *E!*/P!X/&wYw3* U4,#]!*NhNE!"!*^!"G=6)<):8)*E!*,*6G=!*E!"|•#b &'()(*+!,&$ NB!"' *./01!)23 &''()*+,*-! ,4,!*E?2!,*6Gb!*E!"*.B#$%!"0b!7*I!")*b#4!*,4,3*M3*a#<?P!"$%04! *E!"*^!"D8:3*a!EG#b!*d!*DE,4,3*a0B8"f/!*$3*M3*aU=3Lm,8!)B!\N >\N/!BD*B!LD!",*BN"\JCQ3*a,*l!")qQ*8i,)*2/,*aDE3*a)@,!"*`!, !"€ Sự kiện khủng bố diễn ra tại Hoa Kỳ 11/9/2001 }"*gB?M)*I!")!?5*E!"*.B }qwY•w‚•&wY&_V), *E!"*.B,8!)B!\N?2!,*6Gb!?E88Bƒ3* #$H,J8,*=6 X/&ww„QS6<,*F8Bƒ#O)*I!";6B/F)#:8D62)/P;6G#]!*Yww…,8!)B!\N *E!"*.B,*T?E88Bƒ3* #$H,J8,*=6•-!3*43B!!!*/P!EGJ`DE/F))*4,* )*l,NV)DP!, ?5,I!"?-,Dv!)E,*a!* qwY•w‚•&wY&Q,4,,8!)B!\N,*T*E!"#=!8BƒLnDE#$H,,*6G1!,*T)N+,)=3*8i, "4!)=3>,*6Gb!) ;6B/F), !"0b!)*l'C#563* #$H,J8,*=6)N$P,S6G#]!* !*s/# /0 8B!!!*LjG,*6G5!D8"J),J)8E!,W6!EG,AB8BƒJ`#i)NB,*8 ;6B!,4,!$P,3* )NB!"0]/4GJ8,8!)B!\N):,4,, !"0b!;6<,)=,.U6V)*E!" ,8!)B!\N#8Bƒ Quy tắc điều chỉnh hoạt động thương mại của Hoa Kỳ đã được xây dựng mới b)q!X/&ww(Q!*56,*6G1!"BDE/D62))*$9!"/:,AB8Bƒ3*<*H3?P,4, ,*6G1!"B,AB*8E!)*-!?EUjGL+!"!,8)\N/J&wYw.)*b!.!FL6!",AB !,8)\N/J&wYw,.!*56#b/)$9!"#f!"!*V)?P•F;6G)@,_†*\&ww(N\?J8!8z)*\ !)\Lk)B)\J‡!z8N/8//\N,BD8L\ˆJ8?P!,8)\N/JYZZw*BG!,8)\N/J&www Quy tắc bảo hiểm hàng hóa S6G)@,0 8*b/*E!"*.B,*6G1!,*T/P,.*-6D+,)qwY•wY•&wwZ#$H,*8E!)*-!)q S6G)@,0B!*E!*!X/YZ„& Chứng từ điện tử &'()(*+!,&$ NB!"( *./01!)23 &''()*+,*-! k+)*BG)*=!*B!*,*.!",4,,*l!")q"VG)%0s!",*l!")q#-!)K,r!"DE!"6G1!!*j! )*{,#yG!,8)\N/J#$H,#56,*a!*#{!",*67ƒYw!X/•DW! Câu 3: Những điểm đặc biệt của incoterm 2010 so với incoterms 2000? &01-2 345 Những điểm đặc biệt của Incoterms 2010 so với Incoterms 2000: 1. Thay đổi về số nhóm và các điều điện về giao hàng − !"!""#$%&# #$%&'()*+(),_ !,8)\N/J&wYwQ,*e,R!YY#567*8 !.DE7=);6 ,AB?-,)*BG)*=0<!#567-!,r ,AB!,8)\N/J&www>|QkQSQC0s!"ȷ-!/PQ,.)*bJKLM!",*8 /t3*$9!")*l,?2!) DE>\D?\N\LB)\N/!BDB8):!9#=!C?E >\D?\N\LB)DB,\C *\8ȷ*8 !!EGp-,"B8*E!"J`L‰!NB):#a,*#=!#$H,,*e#]!**\8#. !"$%04!J`,*]6/t,*3*a>)Nq,4,,*3*aD1!;6B!)P)*A)M,)*I!";6B!!*237*y6 !=6,.C?ENAN8)N8!";64)Nd!*#$B*E!")P!9#=!#$H,,*e#]!*M)*b_ >\D?\N\LB)\N/!BD€!B/\L3DB,\8zL\J)!B)8!C_!"$%04!*8E!)*E!*!"*gB ?M"B8*E!"7*#O#i)*E!"*.B>#O#$H,LmU6<!"7*o3*$9!")-!?2!) ,*T*E!" #=!C):,4,)\N/!BD>DE#]B#b/,6<,n!"#b)237=)*84,AB,4,,4,3*$9!")-!)*=)0] ,*6G1!,*T0B8"f/, #$%!"0F•)*AG•J@)•7*I!"C*8i,):#]B#b/#=!;6G#]!* >"<!"#567-!S)N$P,#jGC >\D?\N\LB)DB,\€!B/\L3DB,\8zL\J)!B)8!C_!"$%04!*8E!)*E!*!"*gB?M "B8*E!"7**E!"*.B>*E!"*.B,*$B#$H,Lm7*o3*$9!")-!?2!) 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Phạm vi áp dụng Incoterms !,8)\N/J&wYw,.)*b#$H,43LM!",*8, )*$9!"/:)N8!"!$P,?E)*$9!"/:;6<,)= Câu 4: So sánh Incoterms 2000 và Incoterms 2010 1!+3$6% 1789"6 :#;"4 ĐIỂM GIỐNG NHAU CỦA INCOTERMS 2000 VÀ INCOTERMS 2010 − .w‚#567-!)*$9!"/:_Š‹Q|kQ|•Q|Q|QQ − *6G=!,4843LM!"3*$9!")-!)*AG#<?P,4,#567-!_|kQ|•Q|Q| − ~3LM!"?P,4,D8:3*$9!")-!?2!) ?E?2!) #B3*$9!")*l,#<?P,4, #567-!_QQ − !,8)\N/J&www?E!,8)\N/J&wYw#567*I!"3* DED62)4,01!,.)*b43 LM!"*8E!)8E!Q*8i,,.)*b43LM!"/F)3*W!Q!*$!"7*43LM!""*Nh)N8!"*H3#f!" !"8:)*$9!"Q!*^!"#5643LM!"7*4,#!*V))*=)3* /I) 7Œ)N8!"*H3#f!"!"8: )*$9!" ĐIỂM KHÁC NHAU GIỮA INCOTERMS 2000 VÀ INCOTERMS 2010 STT Tiêu chí so sánh Incoterms 2000 Incoterms 2010 Y k<,4,#567-!)*$9!"/: Y'#567-! YY#567-! & k<!*./#$H,3*j! w(!*./ w&!*./ ' 4,*)*l,3*j!!*./ *\8,*3*a?2!) ?E #]B#b/,*6Gb!NAN8 *\8 *d!* )*l, ?2! ) _ )*AG ?E ,4, D8: 3*$9!" &'()(*+!,&$ NB!"„ *./01!)23 &''()*+,*-! )-!?2!) 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Phí THC (Terminal handling charge – Phí bến bãi) <?P/F)J<#567*8 !?5"B8*E!")N8!"#.!"$%04!,.!"*gB?M)*613*$9!")-! ?2!) ?E)N ,$P,3*a?2!) !*$QQ|Q|€Q,.7* !X!"3*a):!9 #=!#O#$H,)a!*?E8)N8!""404!6G!*1!Q)N8!")*+,)=)*%"B!?qB;6B,.!*56 )N$%!"*H3):!9#=!!"$%/6B0]06F,3* )N 7*8 !3*a!EG):!9#=!*$ ?2G!"$%/6B#O3* )*B!*)84!)5!*BDW!,*8/F)7*8 !3*a*a!*?d?2G!"$%/6B *-!!BGNV);6B!)j/#=!,4,)*oB)*62!"^B!"$%04!?E!"$%,*6G1!,*T 8#.)N8!" !,8)\N/J&wYw#ODE/Nh*9!?5)N4,*!*-/)N ,4,7*8 !3*a!EGQ !,8)\N/J&wYw;6G#]!*!"$%04!3* )*I!"048,*8!"$%/6B?5!*^!"7*8 !3*a !E8#O0B8"f/)N8!",$P,3*a,*6G1!,*T7*)*oB)*62!?P!"$%,*6G1!,*T=6 &'()(*+!,&$ NB!"Z *./01!)23 &''()*+,*-! )N8!")N$%!"*H3)*\8)*I!"D-,$P,3*a#O0B8"f/3*a):!9#=!Q!"$%04! 7*I!",.;6G5!)a!*)*1/7*8 !3*a!EG,*8!"$%/6B!^B b. Bảo hiểm • 8*b/,*eD1!;6B!#=!#567*8 !?E|Q)*\8#.!"$%04!3* /6B0 8*b/ ,*8!"$%/6B*\8!,8)\N/J&wwwQ!"$%04!,*e3* )6j!)*A)*\8#{!"!"*gB?M #$H,;6G#]!*)N8!"!,8)\N/J/E7*I!")a!*#=!J+)*BG#c,AB0F#567*8 !0 8*b/ /PNB#%JB67*!,8)\N/J&www#$H,0B!*E!*8#.Q!,8)\N/J&wYw;6G#]!*7* )=!*E!*/6B0 8*b/!"$%04!3* )6j!)*\8!*^!")*BG#c,AB0F#567*8 !0 8 *b//P c. Chứng từ điện tử !,8)\N/J)N$P,;6G#]!*,4,01!#$H,3*•3JKLM!")NB8#c)*I!")!0s!"3*$9!")-! #-!)KQ,r!"!*$,*83*•3JKLM!",*l!")q#-!)K!=6*B01!#f!"uJKLM!"6G !*1!QL8!*2!)*l,#$H,)W/;6B!)Nt!",r!"!*$)<,#F)N6G5!) )*I!")!0s!" 3*$9!")-!#-!)KQ!,8)\N/J&wYw;6G#]!*!"$%/6B?E!"$%04!,.;6G5!JKLM!" ,*l!")q#-!)K*8i,)NB8#c0s!"3*$9!")-!#-!)K!=6*B01!#f!"u*8i,)*\8 )*I!"D-*B01!#$H,;6G5!JKLM!"3*$9!")-!#-!)K*\8)*I!"D-T#jG,.u!"*gB NV)DP!Q0T?d)N8!"/F)J<)N$%!"*H3/F)01!7*I!",.;6G5!)q,*<)NB8#c)*I!")! 0s!"3*$9!")-!#-!)KQ,*Ž!"*:!!*$0s!"\/BD d. Bỏ 4 điều khoản trong INCOTERMS 2000 − Delivered At Place (DAP) #$H,JKLM!")*BG,*8|Qk?E• − Delivered At Terminal (DAT) )*BG)*=,*8S *^!"#567*8 !!EG,.)*b#$H,JKLM!"?P0V)7d3*$9!")*l,?2!) !E8F)DaL8 ,.a)#567*8 !*9!#9!" !DE,4,01!)*$%!",*t!†!*W/ˆ#567*8 !*8i,Dv!DF!,4, #567*8 !QLv!#=!,4,*H3#f!",.!FL6!"/v6)*6v!*8i,7*I!"NhNE!" − 567*8 !|,AB!,8)\N/&www7*I!",R!#43l!"!*6,W6)*$9!"/:?E )*+,)=,R!"jGNB?V!#57*!"$%/6B7*I!")*b7b/)NB*E!"*.B)N$P,7**E!"#=! #b/#a,*Q/E)*$%!"#b/#a,*D:!s/UB*9!#b/"B8*E!">)l,DE01!"PC &'()(*+!,&$ NB!"Yw