BỘ GIÁO DỤC VÀ ĐÀO TẠO

TRƯỜNG ĐẠI HỌC SƯ PHẠM KỸ THUẬT

THÀNH PHỐ HỒ CHÍ MINH
KHOA KINH TẾ

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Môn học: KỸ THUẬT NGHIỆP VỤ NGOẠI THƯƠNG

BÀI TẬP LỚN CUỐI KỲ

HỌC KÌ 1 – NĂM HỌC 2024-2025

GCHD: ThS. Lê Trường Diễm Trang
SVTH: MSSV
Trần Thanh Thảo 22136061
Nguyễn Lâm Nhật Minh 22136030
Trần Bảo Long 22136027

Thành phố HỒ CHÍ MINH-Tháng 12/2024

 TIÊU CHÍ HÌNH THỨC NỘI DUNG TỔNG
ĐIỂM

NHẬN XÉT CỦA GIẢNG VIÊN

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TP.HCM, ngày…tháng…năm 2024
GV ký tên
 LỜI CẢM ƠN
Lời đầu tiên, chúng em xin chân thành cảm ơn cô Lê Trường Diễm Trang - Giảng viên
bộ môn Kỹ thuật nghiệp vụ ngoại thương đã giảng dạy những kiến thức bổ ích, truyền đạt
những kinh nghiệm thực tế quý báu cho chúng em trong suốt quá trình học tập vừa qua.
Từ những kiến thức cô truyền tải, chúng em đã dần hiểu rõ hơn về môn này, có cái nhìn
tổng quan về cách soạn hợp đồng và chứng từ thực tế. Đây chắc chắn sẽ là những kiến thức,
bài học quý báu nhất, là hành trang để chúng em có thể vững bước vào đời sau này. Kiến thức
là vô hạn, tuy nhiên khả năng tiếp thu của mỗi người lại có giới hạn. Trong quá trình thực
hiện bài tập lớn cuối kỳ, chúng em đã cố gắng hết sức nhưng chắc chắn không thể tránh khỏi
những thiếu sót không mong muốn. Kính mong cô có thể dành chút thời gian quý giá xem xét
và góp ý để bài tập này của chúng em có thể hoàn thiện hơn.
Chúng em xin chân thành cảm ơn!
 MỤC LỤC
CHƯƠNG 1: HỢP ĐỒNG NGOẠI THƯƠNG ....................................................................1
SALES CONTRACT .............................................................................................................1
CHƯƠNG 2: BỘ CHỨNG TỪ THANH TOÁN .................................................................6
BILL OF EXCHANGE ..........................................................................................................6
COMMERCIAL INVOICE .................................................................................................8
CERTIFICATE OF ORIGIN ................................................................................................9
PACKING LIST ....................................................................................................................11
CHƯƠNG 3: GIÁ HÀNG HÓA THEO TỪNG ĐIỀU KIỆN INCOTERMS 2020 .......12
 CHƯƠNG 1: HỢP ĐỒNG NGOẠI THƯƠNG
SALES CONTRACT
CONTRACT NO: PM251110P
DATE: 09TH AUGUST 2024
This contract is made and entered into by and between Arboreal SA (referred to as
the Seller) and Nhan Hoang Furniture Corporation Limited (referred to as the
Buyer); whereby the Seller will sell and the Buyer will buy the commodity
mentioned in this contract subject to terms and conditions stipulated below:
Seller: ARBOREAL SA
Ruta 26 Km 224, Tacuarembo,
Uruguay Tel: +598 463 300000
Fax: +598 463 393969
Buyer: NHAN HOANG FURNITURE CORPORATION LIMITED
Lot C1 – C6, D4 Street, Dong Nam Industrial Park, HCM City,
Vietnam Tel: +84 93188 9192
Fax: +84 93188 5534
Represented by Mr. Trong Nhan – CEO
1. Commodity, specification, quantity and price
Commodities and quantity shall be as following:

No Specification Unit Quantity Unit Amount (USD)

Price
(USD)
1 Taeda Pine M3 675 325.00 219,375.00
Lumber
TOTAL AMOUNT: CIF CAT LAI PORT (INCOTERM USD219,375.00
2020)
In words: United States Dollar Two Hundred And Nineteen Thousand, Three
Hundred And Seventy-Five Only

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Tolerance: +/-10% amount and quantity
2. Origin: Uruguay
3. Quality:
Thickness 0.025 m Min
Width 0.125 m Min
Length 3.75 m Min
Drying methods Kiln drying
Moisture 12.0 pct Max
Surface Finishing R/S (Rough sawn)
Average Dried Weight 570
kg/m3 Min Specific Gravity (Basic, 12%
MC) 0.57 Max
4. Packing
Packing in pallets, exported standard.
The goods shall be loaded into containers suitable for transportation by land
and by sea, according to international export standards.
5. Marking: Manufacturer's own marking.
6. Shipment:
Latest Date of Shipment: 25th October 2024
Port of Loading: Montevideo Port, Uruguay
Port of Destination: Cat Lai Port, Hochiminh City, Vietnam
Partial Shipment: Allowed
Transshipment: Allowed
7. Payment:
Payment for 100% by T/T before shipment.
In United States Dollars by an Irrevocable Letter of Credit payable at sight for
100 per cent invoice value.
All bank fees and charges incurred by the Buyer's bank are for the account of the
Buyer. All bank fees and charges incurred by the Seller's bank are for the account
of the Seller.
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Beneficiary: ARBOREAL S.A.
Ruta 26 Km 224, Tacuarembo, Uruguay
Bank of Beneficiary: Bank of the Oriental Republic of
Uruguay Bank address: Calle Cerrito 351, 11000,
Montevideo, Uruguay SWIFT BIC: BROUUYMMXXX
8. Documents Required
The following documents must be presented in English:
1. Signed Commercial invoice in triplicate.
2. Full set 3/3 originals of signed clean shipped on board ocean bills of lading
made out to order of Vietnam Eximbank, Cong Hoa Branch, showing L/C
number, marked freight prepaid and notify the applicant (with name and full
address stated)
3. Certificate of origin in triplicate issued by Uruguayan Chamber of Commerce
4. Certificate of fumigation issued by Uruguay government/competent authority.
5. Detailed packing list in 03 originals (including manufacturing date and
expiration date of goods).
6. Insurance covered by the beneficiary, full set of originals of insurance policy
/ certificate covering all risks for 110 per cent of invoice value blank endorsed
indicating claim payable by a settlement agent (with name and full address stated
in Hochiminh city, Vietnam) and the number of original folds to be issued.
9. Insurance
The Seller shall cover the insurance for the caro under ICC(A) term at any world-
class insurance company for 110% CIF value of goods. The insurance must be
effected from the Seller's warehouse to Buyer's warehouse. Place for presentation
of insurance claimation documents: the office/branch of the insurance agency in
the Buyer's country.
10. Penalty
In the event that the Seller fails to deliver the goods under this contract on due
time, the Buyer will have the right to the penalty in the amount equivalent to 1%
of the delayed portion value per week of delay but totally not exceeding 3% of the
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total value contract. Telegraphic transfers to the buyer's Bank shall effect payment
for the penalty at the same time. If either the Buyer or Seller cancels this contract,
10% of the total contract value will be charged as a penalty to the party.
A discrepancy fee of USD 66 will be charged and deducted from the proceeds if
documents are presented with discrepancies. The acceptance of such discrepant
documents will not alter the terms and conditions of this credit in any way.
11. Force Majeure
The parties do hereby accept the international provision of "Force Majeure"
published by the International Chamber of Commerce and as defined by ICC
rules uniform customs and practice. Neither party to this contract shall be held
responsible for a breach of contract caused by an act of god, insurrection, civil
war, war, military operation or local emergency, the shipment period will be
extended by one month.
If at the end of that period, shipment is still prevented by any of the above causes
the contract shall be void unless a further extension is mutually agreed upon. The
party who is prevented or delayed in whole or in part from the fulfilment of this
contract by force majeure shall advise immediately to the other party about the
commencement and cessation of force majeure.
12. Claim and Arbitration
Any dispute arising out of or in relation to this contract shall be resolved by
arbitration at the Vietnam International Arbitration Centre at the Vietnam
Chamber of Commerce and Industry (VIAC) in accordance with its Rules of
Arbitration. The arbitration fee will be suffered by the lost party. English Law
and English language to apply.
13. General Term
Both parties undertake to execute strictly all articles of this contract. Any
amendment or addition to this contract shall be made in writing after being
mutually agreed by both parties. This contract is made out in Two (2) originals,
one of each retained by each party. This contract comes into force from the date
of signature by both parties and it's made in English.
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FOR THE SELLER FOR THE BUYER
ARBOREAL SA NHAN HOANG FURNITURE
CORPORATION LIMITED

Arboreal
SA

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 CHƯƠNG 2: BỘ CHỨNG TỪ THANH TOÁN
BILL OF EXCHANGE
No: B11223 Tacuarembo, Uruguay, 18th Sep. 2024
For: USD219,375.00
At sight of this FIRST Bill of Exchange (SECOND of the same tenor and date being
unpaid).
Pay to the order of BANK OF THE ORIENTAL REPUBLIC OF URUGUAY BANK
the sum of UNITED STATES DOLLARS TWO HUNDRED AND NINETEEN
THOUSAND THREE HUNDRED AND SEVENTY FIVE ONLY.
Value received as per our Invoice(s) No:IN1234 dated 18th Sep. 2024
Drawn under: EXIMBANK VIETNAM
Irrevocable L/C No. 1404ILSEIB230079 Dated 18th September 2024
To: Vietnam Eximbank Cong Hoa branch
at 19 Cong Hoa st., ward 12, Tan Binh
District, Hochiminh City, Vietnam
Arboreal SA, Ruta 26
Km 224, Tacuarembo, Uruguay

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 BILL OF EXCHANGE
No: B11223 Tacuarembo, Uruguay, 18th Sep. 2024
For: USD219,375.00
At sight of this SECOND Bill of Exchange (SECOND of the same tenor and date being
unpaid).
Pay to the order of BANK OF THE ORIENTAL REPUBLIC OF URUGUAY BANK
the sum of UNITED STATES DOLLARS TWO HUNDRED AND NINETEEN
THOUSAND THREE HUNDRED AND SEVENTY FIVE ONLY.
Value received as per our Invoice(s) No: IN1234 dated 18th Sep. 2024
Drawn under: EXIMBANK VIETNAM
Irrevocable L/C No. 1404ILSEIB230079 Dated 18th September 2024
To: Vietnam Eximbank Cong Hoa branch
at 19 Cong Hoa st., ward 12, Tan Binh
District, Hochiminh City, Vietnam
Arboreal SA, Ruta 26
Km 224, Tacuarembo, Uruguay

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 Arboreal SA, Ruta 26 Km 224, Tacuarembo, Uruguay
COMMERCIAL INVOICE For Account and Risk of Messrs:
No.10 Nhan Hoang Furniture Corporation Limited Lot C1 -
C6, D4 Street, Dong Nam Industrial Park, Cu Chi
District, HCM City, Vietnam
Mean of transport and route (as far as known)
M/V Madrid Maersk
B/L: 12345 Dated 18th September 2024 From:
Montevideo Port, Uruguay
To: Cat Lai Port, Hochiminh City, Vietnam

Price:
USD 325.00 per M3 CIF Cat Lai Port, Hochiminh Description of Goods:
City, Vietnam + Commodity: Taeda Pine Lumber
Amount: USD 219,375.00 + Unit price: USD325.00/M3
+ Total Quantity: 675.00M3
Saving: United States DollarsTwo hundred + Total Amount: USD219,375.00 CIF Cat Lai Port,
nineteen thousand three hundred seventy-five Hochiminh City, Vietnam, Incoterms 2020
Only + Origin: Uruguay

Marking: ARBOR
Total: USD 219,375.00 Quantity:
+Total Quantity: 675.00M3
+ Unit price: USD325.00/M3
Packing:
Kiln-dried, wrapped in protective plastic for moisture
control.

MONTEVIDEO, 18th September, 2024

FOR THE DIRECTOR

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1. Goods consigned from (Exporter’s business name, address, Reference No.COU180920224
country)

Arboreal SA, Ruta 26 Km 224, Tacuarembo, CERTIFICATE OF ORIGIN

(Combined declaration and certificate)
Uruguay
FORM B
2. Goods consigned to (Consignee’s name, address, country) Issued in Uruguay
Nhan Hoang Furniture Corporation Limited,
Lot C1 - C6, D4 4. Competent authority (name, address, country)
Cámara Nacional de Comercio y
Street, Dong Nam Industrial Park, Cu Chi Dist, Uruguay (CNCS), Rincón 454, CP
Servicios del
HCM City, Vietnam Montevideo, Uruguay
11000,
3. Means of transport and route (as far as known)
By Sea: Madrid Maersk 5. For official use
From: Montevideo Port, Uruguay
To: Cat Lai Port, Hochiminh City, Vietnam
B/L No.: 12345 18th September 2024

6. Marks, numbers and kind of packages; description of goods 7. Gross weight or other 8. Number and date

Marks: quantity of invoices

"ARBOR" 688.50 m³ 18/09/2024

Numbers: 001-
050
Kind of packages: Bundles of lumber, securely
strapped for ocean shipment.
Description of goods:
Commodity: Taeda Pine Lumber
Packaging: Kiln-dried, wrapped in protective
plastic for moisture control.
Origin: Uruguay

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9. Certification 10. Declaration by the exporter
It is hereby certified, on the basis of control carried out, The undersigned hereby declares that the above
that the declaration by the exporter is correct. details and statements are correct; that all the
goods were produced in Uruguay and that they
comply with the origin requirements specified for
goods exported to VIET NAM
(importing country)

Arboreal
SA

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 PACKING LIST
DATE 18th September 2024 CONTAINER NO:
SEAL NO: VESEEL'S NAME: Madrid Maersk
VOYAGE NO: TRANSIT:
FINAL DESTINATION : Cat Lai Port, Ho Chi Minh City, Vietnam

Booking Mars Quantity Description Gross Net Measurement Remarks

number and of of goods Weight Weight
Number Parcles (kg) (kg)
6385789360 Taeda 675 Taeda Pine 330,750 324,000 675.00 m3 CIF Cat
Pine parcels Lumber Lai Port,
Lumber Ho Chi
Minh
City,
Vietnam

AUTHORIZED SIGNATURE
(FOR OR ON BEHALF SHIPPER)

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 CHƯƠNG 3: GIÁ HÀNG HÓA THEO TỪNG ĐIỀU KIỆN
INCOTERMS 2020
• Chuyển đổi các chi phí từ VND sang USD:
Chi phí kiểm định chất lượng: 12,150,000 / 25,000 = 486 USD/ lô
Chi phí kiểm dịch: 3,375,000 / 25,000 = 135 USD/ lô
Chi phí khử trùng: 4,050,000 / 25,000 = 162 USD/ lô
Chi phí bốc hàng từ kho lên phương tiện vận tải đầu tiên:
3,500,000 / 25,000 = 140 USD/ container
Chi phí làm thủ tục hải quan xuất khẩu:
4,218,750 / 25,000 = 168,75 USD/ lô
Chi phí vận cuyển từ An Giang đến Cảng Sài Gòn:
3,100,000/ 25,000 = 124 USD/ container
• Tổng chi phí theo điều kiện FCA (Saigon Port, Hochiminh
City) Giá xuất xưởng: 425 USD/ tấn
Chi phí kiểm định, kiểm dịch, khử trùng: (486 + 135 + 162)/ 675 = 1.16 USD/ tấn
Chi phí bốc hàng lên phương tiện vận tải đầu tiên: 140 x 27/675 = 5.6 USD/ tấn
Chi phí vận chuyển từ An Giang đến Cảng Sài Gòn: 124 x 27/675 = 4.96 USD/ tấn
Chi phí làm thủ tục hải quan xuất khẩu: 168.75/675 = 0.25 USD/ tấn
Tổng chi phí FCA: 425 + 1.16 + 5.6 + 4.96 + 0.25 = 436.97 USD/ tấn
 Giá chào bán FCA: 436.97 x 1.22 = 533.1034 USD/ tấn
• Điều kiện CPT (Ballina,
Australia) Tổng chi phí FCA: 436.97
USD/ tấn
Phụ phí cước biển: 920 x 27/675 = 36.8 USD/ tấn
Phí THC bốc hàng: 125 x 27/675 = 5 USD/ tấn
Tổng chi phí CPT: 436.97 + 36.8 + 11 = 478.77 USD/ tấn
 Giá chào bán CPT: 484.77 x 1.22 = 584.0994 USD/ tấn
• Điều kiện CIP (Ballina,
Australia) Tổng chi phí CPT:
478.77 USD/ tấn
Phí bảo hiểm: 3.375/ 675 = 5 USD/ tấn
Tổng chi phí CIP: 478.77 + 5 = 483.77 USD/ tấn
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  Giá chào bán CIP: 483.77 x 1.22 = 590.1994 USD/ tấn
• Điều kiện DAP (Buyer’s
warehouse) Tổng chi phí CPT: 478.77
USD/ tấn
Vận chuyển từ Ballina Port đến kho người mua: 145 x 27/675 = 5.8 USD/ tấn
Phí THC dở hàng: 150 x 27/675 = 6 USD/ tấn
Tổng chi phí DAP: 478.77 + 5.8 + 6 = 490.57 USD/ tấn
 Giá chào bán DAP: 490.57 x 1.22 = 598.4954 USD/ tấn
• Điều kiện DPU (Buyer’s
warehouse) Tổng chi phí DAP: 490.57
USD/ tấn
Phí dở hàng tại kho người mua: 15 x 27/ 675 = 0.6 USD/ tấn
Tổng chi phí DPU: 490.57 + 0.6 = 491.17 USD/ tấn
 Giá chào bán DPU: 491.17 x 1.22 = 599.2274 USD/ tấn
• Điều kiện DDP (Buyer’s
warehouse) Tổng chi phí DAP: 490.57
USD/ tấn
Chi phí nhập khẩu: 14 USD/ tấn
Tổng chi phí DDP: 490.57 + 14 = 504.57 USD/ tấn
 Giá chào ban DDP: 510.17 x 1.22 = 615.5754 USD/ tấn

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