Chuyển đổi phương thức định giá FOB sang CIF

Dien iianiloanh nghiep

FOB sang CIF

Tinh de'n nay, 90 % cac

thuong vu xuat khau ciia

Viet Nam deu dupe ban

hoac gia cdng dudi dang FOB

(Free on Board - giao tai cang

Viet Nam) hoac Ex Work (giao

tai xudng). Dieu nay cd nghia la,

ngudi mua hang nude ngoai cd

quyen chi dinh nha van tai de

chuyen hang ve qudc gia tieu thu.

Nha xuat khau Viet Nam chi can

giao hang len tau tai cang bde

hang va khdng cd dieu kien de

diing ra dam phan thue tau. Khi

nhap khau, doanh nghiep Viet

Nam thudng de nghi ban hang

nude ngoai chao hang theo difeu

kien CIF, hoac CFR (gia hang va

cude phi) de' tranh rac rdi. Theo

dieu kien nay, ngudi ban se giao

hang qua lan can tau tai cang giri

hang, mua bao hiem cho hang boa

va thue tau (hoac container) van

chuyen hang hoa de'n cang dd

hang. Tuy nhien, day la each lam

can phai thay ddi, vi lam mat di

nhiing Ipi ich khdng nhd ddi vdi

qudc gia va doanh nghiep .

Ban FOB hoac Ex Work, phan

anh thue trang cac DN dang mua

ban qua trung gian, ma da qua

trung gian thi khdng tan thu Ipi

nhuan la dieu tai yeu.

Ban FOB hoac mua CFT cung

cd nghia la chiing ta da nhudng

phan bao hiem va phan van tai

cho ngudi mua, ban d nude ngoai.

Day la hai khoan thu ngoai te

khdng nhd cho nude nha va ciing

la ngudn de tao them nhieu cdng

an viec lam cho ngudi lao ddng

sSn cd trong nude.

Ban FOB va mua CIF ciing

ddng nghia vdi viec lam ban che

quy md phat trie'n va ndi liic cua

nganh van tai Viet Nam. Tren

thue te, cac dpi tau Viet Nam chi

^ TS AN TH! THANH NHAN

dam duong khoang 10% tdng san

lupng hang xuai nhap khau ciia

qudc gia. Mat khac, nha xua't

khau Viet Nam khdng quan ly

dupe chi phi van chuyen va ra't dd

de ngudi nhap khau nude ngoai ha

gia thanh san pham.

Rat nhieu nha nghien ciiu da

len tie'ng keu gpi cac doanh

nghiep xuat nhap khau nen cd

gang thay ddi tap quan nay. Tuy

nhien, tii phia cac doanh nghiep

xuai nhap khau Viet Nam thi

khdng de thue hien, khi khdng cd

CO sd de diing ra dam phan vdi ddi

tac, vi nhieu ly do.

Trudc het la, cac doanh nghiep

xua't khau Viet Nam thudng thie'u

thdng tin ve bao hiem va gia cude

tau hoac container, dSn den tam ly

can bd nghiep vu ngai chao hang

theo dieu kien CIF, vi phai tinh

toan ty le phi mua bao hiem va

cude tau (hoac container). Thie'u

kien thirc va thdng tin dan de'n cac

rui ro de xay ra, do dd cac doanh

nghiep cua ta chi chao hang theo

dieu kien FOB, vi giao hang len

tau la hei trach nhiem. Ben canh

dd, cac doanh nghiep xuat khau

chua cd dai dien thuong mai tai

nude sd tai de theo ddi hpp ddng

mua ban va giao nhan hang hda,

nen viec chpn didu kien FOB

Cling la tai ye'u.

Thir hai la, ban che ve vdn dung

trong thanh toan. Vdi cac Id hang

Idn, vdn la mdt van de khdng don

gian, neu tinh gia FOB se giam

dupe lupng tien dung trong giao

dich thanh toan so vdi each tinh

theo gia CIF. Chang han, mdt

doanh nghiep can xua't 10.000 tan

gao di Tay Phi, gia cude hien tai 38

USD/tan H O (Free hi and Out).

Neu ban CIF hoac C&F, ngoai tien

mua hang, doanh nghiep c&i phai

cd them 38.000 USD de tra cude,

dd la chua ke cac khoan chi phi

phat sinh khac, neu ke' hoach giao

hang bi true trac nhu tien phat,

hang hda thieu hut. Day la lupng

vdn khdng nhd vdi cac doanh

nghiep viJa va nhd eua Viet Nam.

Thii ba, phia dpi tau cua Viet

Nam chua ed kha nang dap ling

dupe cac yeu cau ciia doanh

nghiep xuat khau. Hau het cac

hang tau container d Viet Nam

khdng phai la cdng ty toan cau ma

chu yeu la cac hang van chuyen

ndi dia hoac van chuyen tuye'n

ngan trong khu vuc chau A. Trong

khi khach hang yeu cau van

chuyen tii chau A de'n My va chau

Au, vdn la nhiing tuyen dai. Hon

niia, cac hang van tai trong nude

chua cd mdi quan he hpp tac chat

ehe vdi cac nha van tai nude ngoai,

ndn khd cd the bao dam cho viec

giao hang diing ban dinh cua L/C.

Nhu vay, tap quan tinh gia tren

day xua't phat tir nhu cau lam giam

nhe rui ro trong dieu kien thue luc

edn nhieu ban ehe cua cac doanh

nghiep xua't nhap khau Viet Nam.

Yeu cau chuyen ddi " xuat khau

gia CIF, nhap khau gia FOB" de

tan dung cac Ipi ich cho doanh

nghiep va nganh la can thiet.

De' thirc hien tiing budc viec

phd bien hda cac thuong vu dudi

hinh thiic mua FOB - ban CEF mdt

trong nhiing each kha thi nha't hien

18 I Thue Nha NUOC • s6i9(2si) KY 3'5/2010