{"id":18094,"date":"2026-08-05T21:15:20","date_gmt":"2026-08-05T14:15:20","guid":{"rendered":"https:\/\/arito.vn\/?p=18094"},"modified":"2026-10-07T22:12:00","modified_gmt":"2026-10-07T15:12:00","slug":"hoa-don-thuong-mai-la-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/hoa-don-thuong-mai-la-gi\/","title":{"rendered":"H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i l\u00e0 g\u00ec? C\u00e1ch l\u1eadp, m\u1eabu t\u1ea3i v\u1ec1 v\u00e0 l\u1ed7i b\u1ecb t\u1eeb ch\u1ed1i L\/C"},"content":{"rendered":"

H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i sai m\u1ed9t con s\u1ed1 th\u00ec h\u1eadu qu\u1ea3 kh\u00f4ng ph\u1ea3i b\u1ecb nh\u1eafc nh\u1edf, m\u00e0 l\u00e0 l\u00f4 h\u00e0ng \u00e1ch t\u1ea1i c\u1ea3ng ho\u1eb7c ng\u00e2n h\u00e0ng t\u1eeb ch\u1ed1i thanh to\u00e1n<\/strong>. \u0110\u00e2y l\u00e0 lo\u1ea1i ch\u1ee9ng t\u1eeb m\u00e0 \u0111\u1ed9 ch\u00ednh x\u00e1c quan tr\u1ecdng h\u01a1n \u0111\u1ed9 chi ti\u1ebft.<\/p>\n

B\u00e0i vi\u1ebft \u0111\u01b0a m\u1eabu song ng\u1eef t\u1ea3i v\u1ec1, n\u1ed9i dung b\u1eaft bu\u1ed9c, v\u00e0 quan tr\u1ecdng nh\u1ea5t l\u00e0 c\u00e1ch \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n v\u1edbi c\u00e1c ch\u1ee9ng t\u1eeb c\u00f2n l\u1ea1i trong b\u1ed9.<\/p>\n

T\u1ea3i m\u1eabu h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i<\/h2>\n

T\u1ea2I NGAY<\/a><\/p>\n

M\u1eabu song ng\u1eef Anh Vi\u1ec7t, g\u1ed3m s\u00e1u ph\u1ea7n: th\u00f4ng tin h\u00f3a \u0111\u01a1n, ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua, th\u00f4ng tin l\u00f4 h\u00e0ng, b\u1ea3ng h\u00e0ng h\u00f3a, th\u00f4ng tin ng\u00e2n h\u00e0ng v\u00e0 ph\u1ea7n cam k\u1ebft. K\u00e8m ph\u1ea7n h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng \u1edf cu\u1ed1i, trong \u0111\u00f3 c\u00f3 b\u1ea3ng ba nh\u00f3m s\u1ed1 li\u1ec7u ph\u1ea3i kh\u1edbp v\u1edbi ch\u1ee9ng t\u1eeb kh\u00e1c.<\/p>\n

M\u1eabu \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf theo h\u01b0\u1edbng kh\u00f4ng \u0111\u1ec3 tr\u1ed1ng nh\u1eefng \u00f4 hay b\u1ecb b\u1ecf:<\/strong> \u00f4 Incoterms c\u00f3 nh\u1eafc ghi \u0111\u1ee7 c\u1ea3 \u0111\u1ecba \u0111i\u1ec3m v\u00e0 phi\u00ean b\u1ea3n, b\u1ea3ng h\u00e0ng h\u00f3a c\u00f3 d\u00f2ng ri\u00eang cho ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0 b\u1ea3o hi\u1ec3m, v\u00e0 c\u00f3 \u0111\u1ee7 c\u00e1c tr\u01b0\u1eddng ng\u00e2n h\u00e0ng c\u1ea7n cho thanh to\u00e1n qu\u1ed1c t\u1ebf.<\/p>\n

H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i l\u00e0 g\u00ec?<\/h2>\n

L\u00e0 ch\u1ee9ng t\u1eeb do ng\u01b0\u1eddi b\u00e1n l\u1eadp v\u00e0 ph\u00e1t h\u00e0nh cho ng\u01b0\u1eddi mua<\/strong>, ghi nh\u1eadn th\u00f4ng tin c\u1ee7a m\u1ed9t giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a, d\u00f9ng ch\u1ee7 y\u1ebfu trong xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/p>\n

Ba \u0111i\u1ec1u c\u1ea7n hi\u1ec3u \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u:<\/strong><\/p>\n\n\n\n\n\n\n\n
\u0110i\u1ec1u<\/td>\nContent<\/td>\n<\/tr>\n<\/thead>\n
Kh\u00f4ng ph\u1ea3i h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/td>\nH\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i l\u00e0 ch\u1ee9ng t\u1eeb th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf. Ngh\u0129a v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam l\u00e0 vi\u1ec7c ri\u00eang<\/td>\n<\/tr>\n
Do ng\u01b0\u1eddi b\u00e1n t\u1ef1 thi\u1ebft k\u1ebf<\/strong><\/td>\nKh\u00f4ng c\u00f3 bi\u1ec3u m\u1eabu b\u1eaft bu\u1ed9c chung. N\u1ed9i dung \u0111\u01b0\u1ee3c \u0111\u1ecbnh h\u00ecnh b\u1edfi th\u00f4ng l\u1ec7, y\u00eau c\u1ea7u c\u1ee7a ng\u01b0\u1eddi mua, c\u1ee7a ng\u00e2n h\u00e0ng v\u00e0 c\u1ee7a h\u1ea3i quan n\u01b0\u1edbc nh\u1eadp<\/td>\n<\/tr>\n
L\u00e0 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan<\/strong><\/td>\nV\u00ec v\u1eady s\u1ed1 li\u1ec7u tr\u00ean h\u00f3a \u0111\u01a1n \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp t\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i n\u01b0\u1edbc nh\u1eadp kh\u1ea9u<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110i\u1ec1u th\u1ee9 hai gi\u1ea3i th\u00edch v\u00ec sao kh\u00f4ng c\u00f3 \u201cm\u1eabu h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i theo th\u00f4ng t\u01b0 s\u1ed1 m\u1ea5y\u201d.<\/strong> M\u1ed9t s\u1ed1 b\u00e0i vi\u1ebft \u1edf Vi\u1ec7t Nam ng\u1ee5 \u00fd c\u00f3 bi\u1ec3u m\u1eabu b\u1eaft bu\u1ed9c. Kh\u00f4ng c\u00f3.<\/p>\n

\u0110i\u1ec1u th\u1ee9 ba l\u00e0 l\u00fd do kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u00e1 th\u1ea5p h\u01a1n th\u1ef1c t\u1ebf \u0111\u1ec3 gi\u1ea3m thu\u1ebf nh\u1eadp kh\u1ea9u.<\/strong> \u0110\u00e2y l\u00e0 h\u00e0nh vi khai sai tr\u1ecb gi\u00e1 h\u1ea3i quan.<\/p>\n

\"\"<\/p>\n

Vai tr\u00f2 trong b\u1ed9 ch\u1ee9ng t\u1eeb<\/h2>\n\n\n\n\n\n\n\n\n\n
B\u00ean s\u1eed d\u1ee5ng<\/td>\nD\u00f9ng h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec3<\/td>\n<\/tr>\n<\/thead>\n
C\u01a1 quan h\u1ea3i quan<\/strong><\/td>\nX\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan, ki\u1ec3m tra l\u00f4 h\u00e0ng, t\u00ednh thu\u1ebf<\/td>\n<\/tr>\n
Ng\u00e2n h\u00e0ng<\/strong><\/td>\nKi\u1ec3m tra b\u1ed9 ch\u1ee9ng t\u1eeb trong giao d\u1ecbch L\/C tr\u01b0\u1edbc khi thanh to\u00e1n<\/td>\n<\/tr>\n
Ng\u01b0\u1eddi mua<\/strong><\/td>\n\u0110\u1ed1i chi\u1ebfu ngh\u0129a v\u1ee5 thanh to\u00e1n v\u1edbi h\u1ee3p \u0111\u1ed3ng<\/td>\n<\/tr>\n
\u0110\u01a1n v\u1ecb v\u1eadn chuy\u1ec3n<\/strong><\/td>\nKhai b\u00e1o th\u00f4ng tin l\u00f4 h\u00e0ng<\/td>\n<\/tr>\n
Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m<\/strong><\/td>\nX\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Vi\u1ec7c c\u00f3 n\u0103m b\u00ean c\u00f9ng \u0111\u1ecdc m\u1ed9t ch\u1ee9ng t\u1eeb l\u00e0 l\u00fd do h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f3 s\u1ed1 li\u1ec7u l\u1ec7ch v\u1edbi c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c.<\/strong> M\u1ed7i b\u00ean s\u1ebd \u0111\u1ed1i chi\u1ebfu v\u1edbi ch\u1ee9ng t\u1eeb m\u00e0 h\u1ecd gi\u1eef.<\/p>\n

N\u1ed9i dung c\u1ea7n c\u00f3<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Nh\u00f3m<\/td>\nContent<\/td>\n<\/tr>\n<\/thead>\n
Th\u00f4ng tin h\u00f3a \u0111\u01a1n<\/td>\nS\u1ed1 h\u00f3a \u0111\u01a1n, ng\u00e0y, s\u1ed1 v\u00e0 ng\u00e0y h\u1ee3p \u0111\u1ed3ng, s\u1ed1 L\/C n\u1ebfu c\u00f3<\/td>\n<\/tr>\n
Ng\u01b0\u1eddi b\u00e1n<\/td>\nT\u00ean, \u0111\u1ecba ch\u1ec9, li\u00ean h\u1ec7, m\u00e3 s\u1ed1 thu\u1ebf<\/td>\n<\/tr>\n
Ng\u01b0\u1eddi mua<\/td>\nT\u00ean, \u0111\u1ecba ch\u1ec9, li\u00ean h\u1ec7, b\u00ean \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o n\u1ebfu kh\u00e1c ng\u01b0\u1eddi mua<\/td>\n<\/tr>\n
H\u00e0ng h\u00f3a<\/td>\nM\u00f4 t\u1ea3, m\u00e3 HS, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, tr\u1ecb gi\u00e1 t\u1eebng d\u00f2ng<\/td>\n<\/tr>\n
T\u1ed5ng tr\u1ecb gi\u00e1<\/td>\nC\u1ed9ng c\u00e1c d\u00f2ng, c\u00e1c kho\u1ea3n ph\u00ed, t\u1ed5ng c\u1ed9ng, t\u1ed5ng tr\u1ecb gi\u00e1 b\u1eb1ng ch\u1eef<\/strong><\/td>\n<\/tr>\n
\u0110\u00f3ng g\u00f3i<\/td>\nT\u1ed5ng s\u1ed1 ki\u1ec7n, tr\u1ecdng l\u01b0\u1ee3ng c\u1ea3 b\u00ec, tr\u1ecdng l\u01b0\u1ee3ng t\u1ecbnh<\/td>\n<\/tr>\n
Giao h\u00e0ng<\/td>\nC\u1ea3ng x\u1ebfp, c\u1ea3ng d\u1ee1, n\u01b0\u1edbc xu\u1ea5t x\u1ee9, t\u00ean t\u00e0u ho\u1eb7c s\u1ed1 chuy\u1ebfn, s\u1ed1 v\u1eadn \u0111\u01a1n<\/td>\n<\/tr>\n
\u0110i\u1ec1u ki\u1ec7n giao h\u00e0ng<\/strong><\/td>\n\u0110i\u1ec1u ki\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m v\u00e0 phi\u00ean b\u1ea3n Incoterms<\/strong><\/td>\n<\/tr>\n
Thanh to\u00e1n<\/td>\n\u0110i\u1ec1u ki\u1ec7n thanh to\u00e1n, \u0111\u1ed3ng ti\u1ec1n, th\u00f4ng tin ng\u00e2n h\u00e0ng th\u1ee5 h\u01b0\u1edfng<\/td>\n<\/tr>\n
Cam k\u1ebft v\u00e0 ch\u1eef k\u00fd<\/td>\nCam k\u1ebft th\u00f4ng tin \u0111\u00fang, ch\u1eef k\u00fd v\u00e0 d\u1ea5u ng\u01b0\u1eddi b\u00e1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ba tr\u01b0\u1eddng hay b\u1ecb ghi sai<\/h3>\n

\u0110i\u1ec1u ki\u1ec7n giao h\u00e0ng:<\/strong> ph\u1ea3i ghi \u0111\u1ee7 ba ph\u1ea7n. Ghi FOB l\u00e0 ch\u01b0a \u0111\u1ee7. \u0110\u00fang l\u00e0 FOB Hai Phong, Vietnam, Incoterms 2020.<\/p>\n

M\u00f4 t\u1ea3 h\u00e0ng h\u00f3a:<\/strong> ph\u1ea3i kh\u1edbp v\u1edbi m\u00f4 t\u1ea3 trong h\u1ee3p \u0111\u1ed3ng v\u00e0 trong L\/C. Ng\u00e2n h\u00e0ng \u0111\u1ed1i chi\u1ebfu theo t\u1eeb ng\u1eef, kh\u00f4ng theo \u00fd ngh\u0129a. H\u1ee3p \u0111\u1ed3ng ghi \u201ccotton T-shirts\u201d m\u00e0 h\u00f3a \u0111\u01a1n ghi \u201ccotton shirts\u201d l\u00e0 \u0111i\u1ec3m c\u00f3 th\u1ec3 b\u1ecb b\u1eaft l\u1ed7i.<\/p>\n

T\u1ed5ng tr\u1ecb gi\u00e1 b\u1eb1ng ch\u1eef:<\/strong> hay b\u1ecb b\u1ecf ho\u1eb7c ghi l\u1ec7ch v\u1edbi s\u1ed1. L\u1ec7ch gi\u1eefa ph\u1ea7n s\u1ed1 v\u00e0 ph\u1ea7n ch\u1eef l\u00e0 m\u1ed9t trong nh\u1eefng l\u1ed7i b\u1ecb t\u1eeb ch\u1ed1i ch\u1ee9ng t\u1eeb ph\u1ed5 bi\u1ebfn.<\/p>\n

Incoterms v\u00e0 \u1ea3nh h\u01b0\u1edfng t\u1edbi c\u00e1c d\u00f2ng ph\u00ed<\/h2>\n

\u0110\u00e2y l\u00e0 ch\u1ed7 sai nhi\u1ec1u nh\u1ea5t v\u1ec1 m\u1eb7t s\u1ed1 h\u1ecdc.<\/p>\n\n\n\n\n\n\n\n\n\n
\u0110i\u1ec1u ki\u1ec7n<\/td>\nGi\u00e1 \u0111\u00e3 bao g\u1ed3m<\/td>\nD\u00f2ng ph\u00ed tr\u00ean h\u00f3a \u0111\u01a1n<\/td>\n<\/tr>\n<\/thead>\n
FOB<\/strong><\/td>\nH\u00e0ng \u0111\u00e3 x\u1ebfp l\u00ean t\u00e0u t\u1ea1i c\u1ea3ng \u0111i<\/td>\nKh\u00f4ng<\/strong> c\u00f3 d\u00f2ng ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0 b\u1ea3o hi\u1ec3m<\/td>\n<\/tr>\n
CFR<\/strong><\/td>\nFOB c\u1ed9ng ph\u00ed v\u1eadn chuy\u1ec3n<\/td>\nC\u00f3<\/strong> d\u00f2ng v\u1eadn chuy\u1ec3n, kh\u00f4ng<\/strong> c\u00f3 b\u1ea3o hi\u1ec3m<\/td>\n<\/tr>\n
CIF<\/strong><\/td>\nCFR c\u1ed9ng ph\u00ed b\u1ea3o hi\u1ec3m<\/td>\nC\u00f3<\/strong> c\u1ea3 hai d\u00f2ng<\/td>\n<\/tr>\n
EXW<\/strong><\/td>\nH\u00e0ng t\u1ea1i x\u01b0\u1edfng ng\u01b0\u1eddi b\u00e1n<\/td>\nKh\u00f4ng c\u00f3 c\u00e1c ph\u00ed v\u1eadn chuy\u1ec3n qu\u1ed1c t\u1ebf<\/td>\n<\/tr>\n
DDP<\/strong><\/td>\nNg\u01b0\u1eddi b\u00e1n giao t\u1edbi \u0111\u00edch, \u0111\u00e3 th\u00f4ng quan nh\u1eadp<\/td>\nBao g\u1ed3m g\u1ea7n nh\u01b0 to\u00e0n b\u1ed9 chi ph\u00ed<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u1ed7i ph\u1ed5 bi\u1ebfn:<\/strong> ghi \u0111i\u1ec1u ki\u1ec7n FOB nh\u01b0ng trong b\u1ea3ng h\u00e0ng h\u00f3a v\u1eabn c\u00f3 d\u00f2ng ph\u00ed v\u1eadn chuy\u1ec3n. Hai th\u00f4ng tin n\u00e0y m\u00e2u thu\u1eabn, v\u00e0 h\u1ea3i quan s\u1ebd \u0111\u1eb7t c\u00e2u h\u1ecfi v\u1ec1 tr\u1ecb gi\u00e1.<\/p>\n

L\u1ed7i th\u1ee9 hai:<\/strong> ghi CIF nh\u01b0ng kh\u00f4ng t\u00e1ch d\u00f2ng ph\u00ed b\u1ea3o hi\u1ec3m, g\u1ed9p h\u1ebft v\u00e0o \u0111\u01a1n gi\u00e1. Vi\u1ec7c n\u00e0y g\u00e2y kh\u00f3 khi h\u1ea3i quan n\u01b0\u1edbc nh\u1eadp x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf, v\u00ec m\u1ed9t s\u1ed1 n\u01b0\u1edbc lo\u1ea1i tr\u1eeb ho\u1eb7c x\u1eed l\u00fd ri\u00eang c\u00e1c kho\u1ea3n ph\u00ed n\u00e0y.<\/p>\n

\u0110\u1ed1i chi\u1ebfu ba ch\u1ee9ng t\u1eeb: ph\u1ea7n quan tr\u1ecdng nh\u1ea5t<\/h2>\n

B\u1ea3n c\u0169 kh\u00f4ng c\u00f3 b\u1ea3ng n\u00e0y.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
S\u1ed1 li\u1ec7u tr\u00ean h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i<\/td>\nPh\u1ea3i kh\u1edbp v\u1edbi<\/td>\nCh\u1ee9ng t\u1eeb<\/td>\n<\/tr>\n<\/thead>\n
S\u1ed1 l\u01b0\u1ee3ng t\u1eebng m\u1eb7t h\u00e0ng<\/td>\nS\u1ed1 l\u01b0\u1ee3ng t\u1eebng m\u1eb7t h\u00e0ng<\/td>\nPacking List<\/strong><\/td>\n<\/tr>\n
T\u1ed5ng s\u1ed1 ki\u1ec7n<\/td>\nT\u1ed5ng s\u1ed1 ki\u1ec7n<\/td>\nPacking List<\/strong><\/td>\n<\/tr>\n
Tr\u1ecdng l\u01b0\u1ee3ng c\u1ea3 b\u00ec v\u00e0 tr\u1ecdng l\u01b0\u1ee3ng t\u1ecbnh<\/td>\nTr\u1ecdng l\u01b0\u1ee3ng t\u01b0\u01a1ng \u1ee9ng<\/td>\nPacking List<\/strong><\/td>\n<\/tr>\n
T\u00ean t\u00e0u, s\u1ed1 chuy\u1ebfn<\/td>\nT\u00ean t\u00e0u, s\u1ed1 chuy\u1ebfn<\/td>\nBill of Lading \/ AWB<\/strong><\/td>\n<\/tr>\n
C\u1ea3ng x\u1ebfp, c\u1ea3ng d\u1ee1<\/td>\nC\u1ea3ng x\u1ebfp, c\u1ea3ng d\u1ee1<\/td>\nBill of Lading \/ AWB<\/strong><\/td>\n<\/tr>\n
S\u1ed1 v\u1eadn \u0111\u01a1n<\/td>\nS\u1ed1 v\u1eadn \u0111\u01a1n<\/td>\nBill of Lading \/ AWB<\/strong><\/td>\n<\/tr>\n
M\u00f4 t\u1ea3 h\u00e0ng h\u00f3a<\/td>\nM\u00f4 t\u1ea3 h\u00e0ng h\u00f3a, theo \u0111\u00fang t\u1eeb ng\u1eef<\/strong><\/td>\nH\u1ee3p \u0111\u1ed3ng v\u00e0 L\/C<\/strong><\/td>\n<\/tr>\n
T\u1ed5ng tr\u1ecb gi\u00e1 v\u00e0 \u0111\u1ed3ng ti\u1ec1n<\/td>\nTr\u1ecb gi\u00e1 v\u00e0 \u0111\u1ed3ng ti\u1ec1n<\/td>\nH\u1ee3p \u0111\u1ed3ng v\u00e0 L\/C<\/strong><\/td>\n<\/tr>\n
\u0110i\u1ec1u ki\u1ec7n giao h\u00e0ng<\/td>\n\u0110i\u1ec1u ki\u1ec7n giao h\u00e0ng<\/td>\nH\u1ee3p \u0111\u1ed3ng v\u00e0 L\/C<\/strong><\/td>\n<\/tr>\n
\u0110i\u1ec1u ki\u1ec7n thanh to\u00e1n<\/td>\n\u0110i\u1ec1u ki\u1ec7n thanh to\u00e1n<\/td>\nH\u1ee3p \u0111\u1ed3ng v\u00e0 L\/C<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u00e1ch l\u00e0m th\u1ef1c t\u1ebf:<\/strong> in ba ch\u1ee9ng t\u1eeb ra, \u0111\u00e1nh d\u1ea5u t\u1eebng d\u00f2ng tr\u00ean b\u1ea3ng n\u00e0y khi \u0111\u00e3 \u0111\u1ed1i chi\u1ebfu. M\u1ea5t 10 ph\u00fat, v\u00e0 \u0111\u00e2y l\u00e0 10 ph\u00fat r\u1ebb nh\u1ea5t trong c\u1ea3 quy tr\u00ecnh xu\u1ea5t kh\u1ea9u.<\/p>\n

Ki\u1ec3m tra s\u1ed1 h\u1ecdc trong ch\u00ednh h\u00f3a \u0111\u01a1n<\/h3>\n

Ba ph\u00e9p ki\u1ec3m tra ph\u1ea3i l\u00e0m tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh:<\/p>\n

T\u1eebng d\u00f2ng:<\/strong> s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n \u0111\u01a1n gi\u00e1 ph\u1ea3i b\u1eb1ng tr\u1ecb gi\u00e1 d\u00f2ng \u0111\u00f3.<\/p>\n

T\u1ed5ng c\u1ed9ng:<\/strong> t\u1ed5ng tr\u1ecb gi\u00e1 c\u00e1c d\u00f2ng ph\u1ea3i b\u1eb1ng d\u00f2ng Subtotal, v\u00e0 Subtotal c\u1ed9ng c\u00e1c kho\u1ea3n ph\u00ed ph\u1ea3i b\u1eb1ng Total.<\/p>\n

Ph\u1ea7n ch\u1eef:<\/strong> t\u1ed5ng tr\u1ecb gi\u00e1 b\u1eb1ng ch\u1eef ph\u1ea3i kh\u1edbp v\u1edbi t\u1ed5ng tr\u1ecb gi\u00e1 b\u1eb1ng s\u1ed1, \u0111\u00fang c\u1ea3 \u0111\u1ed3ng ti\u1ec1n.<\/p>\n

V\u00ed d\u1ee5 ki\u1ec3m tra:<\/strong> 2.400 chi\u1ebfc nh\u00e2n 8,50 USD b\u1eb1ng 20.400 USD. C\u1ed9ng d\u00f2ng th\u1ee9 hai 1.200 chi\u1ebfc nh\u00e2n 12,00 USD b\u1eb1ng 14.400 USD. Subtotal b\u1eb1ng 20.400 c\u1ed9ng 14.400 b\u1eb1ng 34.800 USD<\/strong>. C\u1ed9ng ph\u00ed v\u1eadn chuy\u1ec3n 1.850 USD v\u00e0 b\u1ea3o hi\u1ec3m 420 USD, Total b\u1eb1ng 37.070 USD<\/strong>.<\/p>\n

Ki\u1ec3m tra l\u1ea1i:<\/strong> 34.800 c\u1ed9ng 1.850 c\u1ed9ng 420 b\u1eb1ng 37.070. Kh\u1edbp. Ph\u1ea7n ch\u1eef ghi \u201cThirty seven thousand and seventy US Dollars only\u201d.<\/p>\n

N\u0103m l\u1ed7i khi\u1ebfn b\u1ecb t\u1eeb ch\u1ed1i thanh to\u00e1n L\/C<\/h2>\n

Ph\u1ea7n n\u00e0y b\u1ea3n c\u0169 kh\u00f4ng c\u00f3, v\u00e0 l\u00e0 ph\u1ea7n c\u00f3 h\u1eadu qu\u1ea3 t\u00e0i ch\u00ednh r\u00f5 nh\u1ea5t.<\/p>\n\n\n\n\n\n\n\n\n\n
L\u1ed7i<\/td>\nV\u00ec sao b\u1ecb t\u1eeb ch\u1ed1i<\/td>\n<\/tr>\n<\/thead>\n
M\u00f4 t\u1ea3 h\u00e0ng h\u00f3a kh\u00f4ng kh\u1edbp t\u1eeb ng\u1eef v\u1edbi L\/C<\/strong><\/td>\nNg\u00e2n h\u00e0ng \u0111\u1ed1i chi\u1ebfu theo m\u1eb7t ch\u1eef, kh\u00f4ng theo \u00fd ngh\u0129a<\/td>\n<\/tr>\n
Ph\u1ea7n s\u1ed1 v\u00e0 ph\u1ea7n ch\u1eef c\u1ee7a t\u1ed5ng tr\u1ecb gi\u00e1 l\u1ec7ch nhau<\/strong><\/td>\nCh\u1ee9ng t\u1eeb kh\u00f4ng nh\u1ea5t qu\u00e1n tr\u00ean ch\u00ednh n\u00f3<\/td>\n<\/tr>\n
Tr\u1ecb gi\u00e1 v\u01b0\u1ee3t s\u1ed1 ti\u1ec1n L\/C cho ph\u00e9p<\/strong><\/td>\nV\u01b0\u1ee3t h\u1ea1n m\u1ee9c, k\u1ec3 c\u1ea3 v\u01b0\u1ee3t trong ph\u1ea1m vi dung sai n\u1ebfu L\/C kh\u00f4ng cho dung sai<\/td>\n<\/tr>\n
Thi\u1ebfu ch\u1eef k\u00fd khi L\/C y\u00eau c\u1ea7u h\u00f3a \u0111\u01a1n \u0111\u00e3 k\u00fd<\/strong><\/td>\nKh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n c\u1ee7a L\/C<\/td>\n<\/tr>\n
\u0110i\u1ec1u ki\u1ec7n giao h\u00e0ng ghi kh\u00e1c L\/C<\/strong><\/td>\nKh\u00f4ng nh\u1ea5t qu\u00e1n v\u1edbi \u0111i\u1ec1u ki\u1ec7n L\/C<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u1ed7i th\u1ee9 nh\u1ea5t l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t v\u00e0 d\u1ec5 tr\u00e1nh nh\u1ea5t.<\/strong> C\u00e1ch tr\u00e1nh: sao ch\u00e9p nguy\u00ean v\u0103n ph\u1ea7n m\u00f4 t\u1ea3 h\u00e0ng h\u00f3a t\u1eeb L\/C sang h\u00f3a \u0111\u01a1n, kh\u00f4ng di\u1ec5n \u0111\u1ea1t l\u1ea1i.<\/p>\n

Khi b\u1ed9 ch\u1ee9ng t\u1eeb b\u1ecb t\u1eeb ch\u1ed1i<\/strong>, h\u1eadu qu\u1ea3 kh\u00f4ng ch\u1ec9 l\u00e0 ch\u1eadm nh\u1eadn ti\u1ec1n m\u00e0 c\u00f2n ph\u00e1t sinh ph\u00ed s\u1eeda ch\u1ee9ng t\u1eeb, v\u00e0 trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua c\u00f3 quy\u1ec1n \u0111\u00e0m ph\u00e1n l\u1ea1i gi\u00e1.<\/p>\n

\"\"<\/p>\n

Ph\u00e2n bi\u1ec7t v\u1edbi c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb kh\u00e1c<\/h2>\n\n\n\n\n\n\n\n\n\n
Lo\u1ea1i<\/td>\nB\u1ea3n ch\u1ea5t<\/td>\nD\u00f9ng khi n\u00e0o<\/td>\n<\/tr>\n<\/thead>\n
Commercial Invoice<\/strong><\/td>\nH\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i ch\u00ednh th\u1ee9c<\/td>\nSau khi h\u00e0ng \u0111\u00e3 \u0111\u01b0\u1ee3c giao ho\u1eb7c s\u1eb5n s\u00e0ng giao<\/td>\n<\/tr>\n
Proforma Invoice<\/strong><\/td>\nH\u00f3a \u0111\u01a1n chi\u1ebfu l\u1ec7, ch\u01b0a ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n<\/strong><\/td>\nTr\u01b0\u1edbc giao d\u1ecbch, \u0111\u1ec3 ng\u01b0\u1eddi mua xin gi\u1ea5y ph\u00e9p, m\u1edf L\/C, duy\u1ec7t ng\u00e2n s\u00e1ch<\/td>\n<\/tr>\n
H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/td>\nH\u00f3a \u0111\u01a1n theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam<\/td>\nNgh\u0129a v\u1ee5 trong n\u01b0\u1edbc, kh\u00f4ng d\u00f9ng thay h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i<\/td>\n<\/tr>\n
Packing List<\/strong><\/td>\nDanh s\u00e1ch \u0111\u00f3ng g\u00f3i, kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb ti\u1ec1n<\/td>\nKhai b\u00e1o v\u00e0 ki\u1ec3m tra h\u00e0ng th\u1ef1c t\u1ebf<\/td>\n<\/tr>\n
Customs Invoice, Consular Invoice, Certified Invoice<\/td>\nBi\u1ebfn th\u1ec3 theo y\u00eau c\u1ea7u ri\u00eang c\u1ee7a n\u01b0\u1edbc nh\u1eadp ho\u1eb7c c\u01a1 quan c\u1ee5 th\u1ec3<\/td>\n\u00cdt g\u1eb7p, ch\u1ec9 khi n\u01b0\u1edbc nh\u1eadp ho\u1eb7c ng\u01b0\u1eddi mua y\u00eau c\u1ea7u<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110i\u1ec3m ph\u00e2n bi\u1ec7t quan tr\u1ecdng nh\u1ea5t l\u00e0 d\u00f2ng th\u1ee9 hai.<\/strong> Proforma Invoice l\u00e0 b\u00e1o gi\u00e1 c\u00f3 h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n, kh\u00f4ng ph\u1ea3i h\u00f3a \u0111\u01a1n. D\u00f9ng Proforma Invoice \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c thanh to\u00e1n ho\u1eb7c th\u00f4ng quan ch\u00ednh th\u1ee9c l\u00e0 sai.<\/p>\n

D\u00f2ng th\u1ee9 ba c\u1ea7n nh\u1eafc r\u00f5 cho doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u Vi\u1ec7t Nam:<\/strong> c\u00f3 h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i r\u1ed3i v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam. Hai vi\u1ec7c kh\u00e1c nhau, kh\u00f4ng thay th\u1ebf nhau.<\/p>\n

H\u1ed3 s\u01a1 h\u1ea3i quan v\u00e0 l\u01b0u tr\u1eef<\/h2>\n

H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i l\u00e0 m\u1ed9t trong c\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 h\u1ea3i quan t\u1ea1i Th\u00f4ng t\u01b0 38\/2015\/TT-BTC<\/strong> v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, trong \u0111\u00f3 c\u00f3 Th\u00f4ng t\u01b0 39\/2018\/TT-BTC<\/strong> and Th\u00f4ng t\u01b0 121\/2025\/TT-BTC<\/strong>.<\/p>\n

(ng\u01b0\u1eddi duy\u1ec7t b\u00e0i x\u00e1c nh\u1eadn th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 h\u1ea3i quan v\u00e0 ng\u00e0y hi\u1ec7u l\u1ef1c c\u1ee7a TT 121\/2025 tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh, do v\u0103n b\u1ea3n n\u00e0y c\u00f3 th\u00f4ng tin ng\u00e0y hi\u1ec7u l\u1ef1c ch\u01b0a nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c ngu\u1ed3n)<\/em><\/p>\n

V\u1ec1 l\u01b0u tr\u1eef:<\/strong> ch\u1ee9ng t\u1eeb li\u00ean quan t\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u thu\u1ed9c di\u1ec7n ph\u1ea3i l\u01b0u theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 ph\u00e1p lu\u1eadt h\u1ea3i quan. L\u01b0u c\u1ea3 b\u1ea3n g\u1ed1c c\u00f3 ch\u1eef k\u00fd, kh\u00f4ng ch\u1ec9 b\u1ea3n \u0111i\u1ec7n t\u1eed c\u1ee7a file so\u1ea1n th\u1ea3o.<\/p>\n

Qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb xu\u1ea5t nh\u1eadp kh\u1ea9u tr\u00ean h\u1ec7 th\u1ed1ng Arito<\/h2>\n

Arito<\/a> x\u1eed l\u00fd:<\/p>\n