Từ khi Việt Nam gia nhập WTO và rất nhiều hiệp định tự do thương mại, hoạt động trao đổi hàng hoá quốc tế diễn ra rất mạnh mẽ. Nhiều doanh nghiệp lựa chọn con đường tìm kiếm những đối tác nước ngoài để hợp tác nhằm tăng hiệu quả hoạt động kinh doanh. Một trong những hoạt động kinh tế chủ chốt và phổ biến nhất hiện nay của các doanh nghiệp sản xuất đó là hoạt động mua bán hàng hoá quốc tế. Doanh nghiệp có thể bán sản phẩm của mình cho khách hàng quốc tế hoặc nhập nguyên, vật liệu, trang thiết bị từ những nhà cung cấp nước ngoài. Để thực hiện hoạt động mua bán hàng hoá quốc tế, pháp luật quy định hợp đồng mua bán hàng hoá quốc tế phải được lập thành văn bản. Nội dung của hợp đồng mua bán hàng hoá này không chỉ được điều chỉnh bởi pháp luật quốc gia của các bên mà còn được điều chỉnh bởi các văn bản pháp luật quốc tế khác. Trong đó, tập quán thương mại quốc tế (Incoterms) là văn bản được các bên sử dụng nhiều nhất khi giao kết hợp đồng mua bán hàng hoá quốc tế.
Trong phạm vi bài viết này, Luật Apra sẽ cung cấp cho Quý khách hàng những lưu ý khi áp dụng Incoterms vào hợp đồng mua bán hàng hoá quốc tế để các bên tham gia giao dịch thương mại quốc tế có thể bảo đảm các quyền và nghĩa vụ của mình một cách tối ưu nhất.
Incoterms là gì? Có bắt buộc sử dụng Incoterms trong hợp đồng mua bán hàng hoá quốc tế hay không?
Incoterms là viết tắt của cụm từ International Commercial Terms có nghĩa là “Các điều khoản thương mại Quốc tế”. Đây là một bộ các quy tắc thương mại quốc tế quy định những quy tắc liên quan tới giá cả, phương thức vận chuyển hàng hoá, chuyển rủi ro, quyền và trách nhiệm của các bên trong hoạt động mua bán hàng hoá quốc tế.
Incoterms không là nội dung bắt buộc phải có trong hợp đồng mua bán hàng hoá quốc tế. Do vậy, nếu trong hợp đồng các bên không thoả thuận về việc áp dụng Incoterms thì sẽ không bị ràng buộc bởi những quy tắc này.
Incoterms có nhiều phiên bản
Điểm đặc biệt của Incoterms là Incoterms có rất nhiều phiên bản nhưng phiên bản sau không phủ định hiệu lực của phiên bản trước, các bên hoàn toàn có thể lựa chọn phiên bản Incoterms phù hợp với nhu cầu và điều kiện của mình. Một số phiên bản trước của Incoterms được ban hành vào các năm: 1936, 1953 (được sửa đổi vào năm 1967 và 1976), 1980, 1990, 2000, và 2010.
Tuy nhiên, do các phiên bản Incoterms đều có hiệu lực áp dụng nên các bên phải lưu ý khi lựa chọn Incoterms trong hợp đồng phải ghi rõ số phiên bản Incoterms để tránh dẫn tới tình trạng không xác định được hiệu lực của Incoterms.
Dẫn chiếu Incoterms một cách chính xác
Incoterms đã quy định khá chi tiết và cụ thể nội dung của các phương thức, do vậy khi lựa chọn Incoterms các bên có thể điều chỉnh để tăng, giảm trách nhiệm khi thực hiện hợp đồng nhưng không được làm thay đổi bản chất của điều khoản trong Incoterms.
Các bên cần ghi đúng việc lựa chọn Incoterms theo cấu trúc sau: “Điều khoản Incoterms áp dụng, Địa điểm nhận hàng, Incoterms áp dụng”
Ví dụ: các bên lựa chọn phương thức FOB trong Incoterms 2010, giao hàng tại Cảng hàng không Nội Bài, Hà Nội, Việt Nam thì có thể dẫn chiếu Incoterms như sau:
FOB Noibai Airport, Hanoi, Vietnam Incoterms 2010
Incoterms chỉ quy định về thời điểm chuyển rủi ro hàng hoá
Điểm đáng lưu ý đó là Incoterms không điều chỉnh về thời điểm chuyển quyền sở hữu, quyền sở hữu trí tuệ đối với hàng hoá khi các bên tiến hành vận chuyển hàng hoá mà chỉ quy định về thời điểm chuyển rủi ro đối với hàng hoá.
Ví dụ: đối với phương thức CIF (quy định về tiền hàng, phí bảo hiểm và cước phí) nêu rõ rằng mọi rủi ro về hư hỏng, mất mát hàng hoá sẽ được chuyển cho bên mua ngay khi bên bán chuyển hàng lên tàu. Bên bán sẽ phải ký hợp đồng với bên thứ ba, chịu những khoản cước phí để đảm bảo hàng hoá đến được địa điểm giao hàng đã thoả thuận. Đồng thời bên bán phải mua bảo hiểm hàng hoá ở mức tối thiểu cho số hàng hoá chuyển đi.
Quyền sở hữu và quyền sở hữu trí tuệ đối với hàng hoá thường được quy định ở những điều khoản riêng trong hợp đồng. Cần phân biệt rõ khái niệm chuyển quyền sở hữu và chuyển rủi ro để tránh nhầm lẫn khi giao kết hợp đồng.
Giá trị pháp lý của Incoterms
Như đã nêu ở trên, Incoterms sẽ chỉ được áp dụng khi các bên có thoả thuận trong hợp đồng. Tuy nhiên trong một số trường hợp đặc biệt, ngay cả khi có thoả thuận thì Incoterms cũng sẽ không phát sinh hiệu lực. Hợp đồng mua bán hàng hoá không chỉ bị điều chỉnh bởi Incoterms mà còn bị điều chỉnh bởi luật của quốc gia, vùng lãnh thổ nơi diễn ra hoạt động mua bán hàng hoá. Những thoả thuận trái với những quy định này cũng có thể khiến cho Incoterms mất giá trị pháp lý.
Do vậy, các bên phải nghiên cứu kỹ các quy định của pháp luật quốc gia, vùng lãnh thổ nơi tiến hành giao dịch để đảm bảo Incoterms có thể giữ nguyên giá trị pháp lý khi đưa vào hợp đồng.
Trên đây là bài viết tư vấn về “Những lưu ý cho doanh nghiệp khi áp dụng tập quán thương mại quốc tế Incoterms trong Hợp đồng mua bán hàng hóa quốc tế” của Công ty Luật TNHH Apra. Quý khách hàng còn thắc mắc về các vấn đề nêu trên và cần được giải đáp, vui lòng liên hệ số hotline để được tư vấn và hỗ trợ.
___________________________________
Mọi thông tin yêu cầu tư vấn xin vui lòng liên hệ:
CÔNG TY LUẬT TNHH APRA
Địa chỉ: Tầng 7, số 57 Trần Quốc Toản, phường Trần Hưng Đạo, quận Hoàn Kiếm, thành phố Hà Nội, Việt Nam.
Email: info@apra.vn
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