Giám định và bồi thường tổn thất trong bảo hiểm hàng hoá xuất nhập khẩu vận chuyển bằng đường biển (nghiên cứu tại pjico hải phòng)

1767 □3 J *■ 1 L BO GIAO DUG VA DAO TAO TRUING DAI HOC KINH TE QUOG DAN DINH THI THU HLT0NG GIAM DINH VA BOI THUONG TON THAT TRONG BAO HIEM X Z /\ /? M HANG HOA XUAT NHAP KHAU VAN CHUYEN BANG DUONG BlEN (NGHIEN CtfU TAI PJICO HAl PHONG) MA SV KINH TE • N VAN THHA • CHUYEN NGANH: KINH TE BAO HIEM MA SO : 60.31.03 DAI HOC KTQD TRUNG THONG TIN ThIMe) AW • Ha noi - 2005 rTi- ■ if MUC LUC LOI CAM ON MO DAU CHUONG : NHUNG VAN DE CO BAN VE BAO HIEM HANG HO A XUAT NHAP KHAU VAN CHUYEN BANG DUONG BIEN VA CONG TAC GIAM DINH, BOI TUO.NG TON THAT 1.1 Tong quan ve Bao liiem hang hoa xuat nhap khau van chuyen bang dubng bien 1.1.1 Dae diem van chuyen hang hoa xuat nhap khau bang dubng bien va sir can thiet phai bao hiem 1.1.2 Noi dung co ban cua nghiep vu bao hiem hang hoa xuat nhap khau van chuyen bang dubng bien 1.2 Giam dinh ton that bao liiem hang boa xuat nhap khau van chuyen bang dubng bien 1.2.1 Vai tro cua cong tac giam dinh 1.2.2 Noi dung giam dinh 1.2.3 Quy trinh giam dinh 26 1.3 Boi thirong ton that bao hiem hang hoa xuat nhap khau van chuyen bang ducrng bien 37 1.3.1 Nghia vu cua ngubi dupe bao hi6m xay ton that 38 1.3.2 Cac nguyen tac boi thubng ton that 39 1.3.3 Quy trinh giai quyet boi thubng 40 1.3.4 Mot so diem can luu y qua trinh giai quyet boi thubng 45 CHUONG 2: THUC TRANG GIAM DINH, BOI THUdNG NGHIEP VU BAO HIEM HANG HOA XUAT NHAP KHAU VAN CHUYEN BANG DUONG BIEN TAI PJICO H.AI PHONG 46 2.1 Khai quat chung ve cong ty co phan bao hiem PETROLIMEX (PJICO) 46 2.1.1 Mot vai net ve PJICO 46 2.1.2 PJICO Hai Phong vbi nghiep vu bao hiem hang hoa xuat nhap khau van chuyen bang dubng bien .: 50 2.2 Thirc trang giain dinh va boi thuong nghiep vu bao hiem hang hoa xuat nhap khau van chuyen bang duong bien d PJICO Hai Phong 53 2.2.1 Tinh hlnh trien khai nghiep vu bao hiem hang hoa xuat nhap khau van chuyen bang dudng bien PJICO Hai Phong 53 2.2.2 Thirc trang cong tac giam dinh va boi thuong ton that 60 2.2.3 Ket qua dat duoc va nliiing van de ton tai cong tac giam dinh va boi thuong ton that tai PJICO Hai Phong 87 CH CONG 3: MOT SO KIEN NGHI VA GIAI PHAP NHAM HOAN THIEN CONG TAC GIAM DINH, BOI THUONG TON THAT DOI V()I NGHIEP VU BAO HIEM HANG HOA XUAT NHAP KHAU VAN CHUYEN BANG DUONG BIEN TAI PJICO 93 3.1 Thi trudng bao hiem hang hoa xuat nhap khau van chuyen bang dudng bien d Viet Nam 93 3.1.1 Xu hudng phap trien cua thi trudng 93 3.1.2 Dinh hudng phat trien nghiep vu bao hiem hang hoa cua PJICO 103 3.2 Giai phap va kien nghi.nham hoan thien cong tac giam dinh, boi thuong ton that nghiep vu bao hiem hang hoa xuat nhap khau van chuyen bang dudng bien tai PJICO 105 3.2.1 Nhung giai phap co ban 105 3.2.2 Mot so kien nghi doi vdi Nha nude 117 KET LUAN 123 £01 CAM 0W Trong qua trinh there hien Luan van, lac gia da nhan dirqc sir giup tan tinh cua cac thay, cd giao Bo mon Bao Hiem - Trird’ng Dai hoc Kinh Te Quoc Dan, cac can bo cong tac tai PJICO Hai Phong va mot so don vi khac nghiep, dac biet la PGS TS Nguydn Van Dinh - ngirdi trite tiep hiro’ng dfin tac gia hoan Luan van Tuy da co nhieu co gimg qua trinh thuc hien Luan van, song chSc chdn khong tranh khdi thieu sot, mong cac thay co, ban be dong nghiep va doc gia thong cam Xin chan cam on Tac gia Luan van Dinh Thi Thu Huang mOdau Tinh cap thiet cua de tai Toan cau hoa va hoi nhap kinh te qud'c te da va dang la xu the tat yeu cua sir phat trien No vira la dong lire nhung dong thdi cung dat khong it trot ngai cho cac doanh nghiep noi chung va doanh nghiep bao hiem noi rieng Bao hiem hang hoa xuat nhap khau van chuyen bang dudng bien la mot nhung nghiep vu truyen thong va lau doi linh virc bao hiem vdi tat ca cac cong ty bao hiem phi nhan tho tren the gidi, co Viet Nam Trong boi canh hoi nhap kinh te hien nay, tinh hinh canh tranh nghiep vu dang didn rat quyet liet De lang trudng va gitr virng dupe vi the canh tranh, cac cong ty bao hiem khong nhung phai nang cao dupe chat lirpng khau khai thac, khau de phong han che ton that , ma phai coi cong tac giam dinh, boi thudng Boi vi, ket qua giam dinh la co so phap ly quan de phan chia trach nhiem gitra cac ben tham gia doi vdi ton that va boi thudng la each thuc thuc hien nghia vu cua nha bao hiem va dap ling quyen lpi cua ngudi tham gia Vi vay, nd se anh hudng rat ldn tdi quyen lpi cua cac ben lien quan hoat dong xuat nhap khau hang hoa Tuy nhien, cong tac giam dinh va boi thudng ton that cua nghiep vu bao hiem d PJICO noi rieng va d cac cong ty bao hiem phi nhan tho Viet Nam noi chung den nhieu han che: trinh chuyen mon cua can bo giam dinh va boi thudng chua dam bao; tinh trang gian lan, moc noi gitra co quan giam dinh va co quan yeu cau giam dinh, giua bo phan giai quyet boi thudng va khach hang, tinh trang dao due nghe nghiep xuong cap va cac quy dinh phap ly ve giam dinh va boi thudng chua hop ly, thieu tinh rd rang va nghiem minh dSn den giam dinh sai sir that, boi thudng sai, boi thudng cham trd Them vao do, nhung didn bien phiic tap cua thdi tiet mot so nam gan day nhu sir tang ldn cua nhiet trai dat, bao, song than dfin den nguy co xay riii ro cang nhieu, ton that xay vdi quy mo cang ldn va muc phirc tap cang cao Chrnh vi vay, vide hoan thien cong tac giam dinh va boi thudng nghiep vu bao hiem hang hoa xuat nhap khaiu van chuydn bUng dudng bien la can thiet ca tren phuong dien ly luan va thuc tidn Xuat phat tir thirc te tren tac gia chon de tai: “Giam dinh va boi thudng ton that bao hiem hang hoa xuat nhap khau van chuyen bdng dudng bien (nghien cuu tai PJICO Hai Phong)” cho luan van tot nghiep khoa hoc Muc dich nghien cuu Tren co so khai quat hoa ly luan ve cong tac giam dinh va boi thuong ton that nghiep vu bao hiem hang hoa xuat nhap khau van chuyen bang dudng bien va phan tich thuc trang cua hoat dong tai cong ty bao hiem PJICO Hai Phong, Luan van xin de xuat mot so kien nghi giai phap va nham hoan thien cong tac giam dinh va bdi thuong ton that thdi gian tdi Doi tupng va pham vi nghien cuu De tai tap trung nghien ctiu cac van de co ban lien quan den giam dinh va boi thuong nghiep vu bao hiem hang hoa xuat nhap khau van chuyen bling dudng bien; nhung chi di sau vao mang giam dinh va boi thudng hang hoa bi ton that, va chi dung tren goc cua nha bao hiem So lieu nghien cuu vong 10 nam (1995 - 2004) va chu yeu thu thap tai PJICO Hai Phong Phuong phap nghien cuu Phuong phap luan dupe sir dung la phuong phap vat bien chiing: di tir ly luan den thuc tidn: tren co so nhung ly luan da dupe khai quat ve giam dinh va bdi thudng nghiep vu bao hiem hang hoa xuat nhap khaiu van chuyen bang dudng bien , van dung phan tich tinh hinh thuc te tai PJICO Hai Phong Phuong phap nghien cuu chii yeu la nghien ciru tai lieu: thu thap, tong hop cac tai lieu da co, tren co so dua cac ket luan can thiet phuc vu cho qua trinh nghien cuu Ngoiii sir dung phuong phap thong ke tong hop, tinh toan cac chi tieu phan tich thuc trang ciia vain de nghien cuu Y nghia ly luan va thirc tien cua de tai Mot la, he thong hoa va gop phan lam rd them cac van de ly luan co ban nhap khau van chuyen biing dudng bien Hai la, phan tich cu the hoat dong giam dinh PJICO tu thuc hien va hoat dong giam dinh cong ty thue ben ngoai Ba la de xuat mot so giai phap phu hop nham hoan thien cong tac giam dinh va boi thuong ton that cho rieng PJICO Hai Phong cung nhu cac cong ty trien khai nghiep vu bao hiem Bon la, luan van co the la tai lieu tham khao nghien cuu ve linh vuc giam dinh va boi thuong hang hoa xuat nhap khau bi tOn that Ket cau cua Luan van Ngoai phan mo dau va phan ket luan Luan van bao gom chuong: Chuong 1: Ly luan chung ve bao hiem hang hoa xuat nhap khau van chuyen bang duong bien va cong tac giam dinh, boi thuong ton that Chuong 2: Thuc trang giam dinh, boi thuong bao hiem hang hoa xuat nhap khau van chuyen bang duong bien tai PJICO Hai Phong Chuong 3: Mot so kien nghi va giai phap nham hoan thien cong tac giam dinh, boi thuong ton that doi voi nghiep vu bao hiem hang hoa xuat nhap khau van chuyen bang duong bien o PJICO CHUONG1 /s' , ZSS 9 Z s X’ /s' NHUNG VAN DE CO BAN VE BAO HIEM HANG HOA XUAT NHAP khau van chuyen bang duOng bien vA cong tac giam /sx *> * X /s' DINH BOI THUONG TON THAT 1.1 TONG QUAN VE BAO HIEM HANG HOA XU/AT NHAP KHAU VAN CHUYEN BANG DUONG BIEN 1.1.1 Dac diem win chuyen hang Ihin xuat nhap khau bring du’o’ng bien va sn can thiet phai bao hiem Doi vdi mot quoc gia co nen kinh te md hoat dong xuat nhap khau hang hoa la mot tat yeu khach quan nhat la boi canh hoi nhap kinh te quoc te hien Co nhieu phuong thuc van chuyen hang hoa xuat nhap khau nhu dudng bo, dudng sat, dudng khong va dudng bien Trong do, van chuyen bang dudng bien da va dang cang bie'n cac nen kinh te' tren the' gidi Theo so lieu thong ke hang nam, hien co khoang grin 90% luqng hang hoa xuat nhap khau duqc van chuyen bang dudng bien Ngay nay, van tai bien duqc xac dinh la phuong thuc van chuyen khong the thieu hoat dong thuong mai quoc te' Hau het cac quoc gia tren the gidi, dac biet la cac quoc gia co nen kinh te phat trien deu xay dung chien luqc ngoai thuong cua minh xoay quanh truc van tai bien Nhung nudc co bie’n thi dau tu xay dung cang bien, nhung nudc khong co bie’n thi tien tdi lien ket vdi nhung nudc co cang bien hoac thue chuyen chd hang hoa qua cang bien cua cac nudc Vdi dien ti'ch chiem 2/3 dien tich trai dat, mat bien da tao mot mang ludi van tai mang tinh chat toan cau Tai van chuyen bang dudng bien lai co mot vi tri quan nhu vay? Bdi le, xet ve mat kinh te' - ky thuat, van tai bien co nhung dac diem the hien ro tinh uu viet cua no: Thi( nhat, chi phi xay dung va bao quan cac tuyen dudng bien la thap nhat van tai bien duqc hinh mot cach hoan toan tu nhien tren co sd cac dieu kien tu nhien cua bien 'Thu' hai, nang luc chuyen chd cua phuong thuc van tai ldn hon rat nhieu so vdi cac phuong thuc van tai khac Dieu duqc the hien d chd: tai cua tau bien thudng rat ldn (theo so lieu thong ke nam 2000 tai trung binh la 20 - 25 nghin tan doi vdi tau chd hang kho va dau, 50 - 70 nghin tan doi vdi tau chd cac loai hang hoa khac ) va viec to chuc chuyen chd khong bi han che' (do dudng bien rong ldn, tren cung mot tuyen dudng co the to chuc • nhieu chuyen khac cung mot luc cho ca hai chieu) Tht( ba gia cuoc van chuyen re Theo thong ke, gia cuoc van tai bien hien chi bang 1/6 gia cuoc van tai hang khong, 1/3 gia cuoc van tai duong sat va 1/2 gia cuoc van tai duong bo Cuoi cung, moi loai hang hoa ke ca nhung mat hang sieu truong, sieu deu van chuyen duoc va dac biet la nhung mat hang tho (nguven nhien vat lieu) chi’ co the tiet kiem duoc chi phi van chuve’n chuyen cho bang phuong thuc Bin canh nhung uu diem noi troi, van tai bien cung co nhung nhiiWc diem dang luu y: Mot la, xac suat rui ro doi voi phuong thuc van tai thuong rat cao Hanh trinh tren bien co the’ gap rat nhieu tai nan, rui ro co the xuat phat tu cac yeu to chu quan va khach quan nhu: nhung rui ro tu nhien gay ra; can nhung sai sot, truc trac may moc, cau tao cua tau; van de trom cap cuop bien, khung bo (theo so lieu thong ke tren the gioi hien nay, trung binh 90 phut xay mot vu tai nan duong bien, 50% so vu tai nan la cac vu dam va) Haz la, van chuyen bang duong bien thong thuong co toc rat cham, nhieu truong hop khong dap ung duoc nhu cau cua chu hang Nhuoc diem khong dap ung duoc nhu cau ve thoi gian; dong thoi lam tang xac suat rui ro, tai nan tren bien Ba la, hau qua cua nhung vu tai nan, rui ro thudng gay nhung ton that rat lon ca ve tai san va nguoi Va dac biet la rat o nhi6m moi truong - mot van de dang duoc ca the gioi quan tam hien De khang dinh duoc vai tro khong the thieu cua phugng thuc van chuyen hoat dong ngoai thugng, chac chan nguoi phai tim mot bien phap toi uu nhat de phat huy nhung uu diem va han che nhung nhuoc diem cua van tai bien Va nhu vay, brio hiem hang hai, co bao hiem cho hang hoa xuat nhap khau van chuyen bang duong bien doi la mot tat yeu khach quan, no khong nhung dam bao an toan cho chu tau, chu hang ma thuc day cac moi quan he kinh te quoc te, thuc day su phat trien kinh te - xa hoi giua cac quoc gia xuat - nhap khau Nhan loai da giac ngo rat som su can thiet cua loai hinh bao hiem nay, chinh vi vay ma bao hiem hang hoa xuat nhap khau van chuyen bang duong bien da co lich su phat trien lau doi va den da tro tap quan thugng mai quoc te 1.1.2 Noi dung co' ban cua nghiep vu bao hiem hang hoa xuat nhap khau van chuyen bang duong bien Bao hiem hang hoa xuat nhap khau van chuye’n bang duong bien la mot nhung nghiep vu bao hiem doi som nhat tren the gioi Vi vay, noi dung cua nghiep vu may den da tuong doi thong nhat ca ve doi tuong, pham vi, dieu kien bao hiem cung nhu xac dinh trach nhiem cua cac ben lien quan xay rui ro, ton that Khdi luong hang ton that nhan tir bai cang qua can cau cang :38.085 tan/ 744 bao Tong khdi luqng hang thuc nhan : 2.689.265tan/ 76.362 bao Tong khoi luong hang thuc nhan thieu so vdi van don : 10.735 tan (Khdi lupng hang giao nhan tren bao gom ca bi: 0.1 kg/bao) Huz Phdng 10 thang 03 nam 2004 Dai dien chu hang Giam dinh vien BADINCO (ky) (ky) 13 CHUNG THU GIAM DINH So 1028/04/HP/V Cii'p ngay: 13/03/2004 Don vi yeu cau Ten tau Ten hang Chu hang Van tai don sd Khdi lupng theo khai bao Don bao hiem sd Cang xep / hang Ngay hang Thdi gian giam dinh Dia diem giam dinh Hang muc yeu cau : PJICO Hai Phong : “M & M” : Kho dau tuong ddng bao : Tong Cdng ty Chan nuoi Viet Nam(VINALIVESCO) : MUM/MM/002 : 52.939 bao/ 2.700.00 tan ca bi : 04/HNO/KV4/1110/0009 : MumBai, India/ Hai Phong, Viet Nam : tir 02/02/2004 den 14/02/2004 : tir 02/02/2004 va mot sd sau : tren tau tai khu chuyen tau Ha Long va cau 02 va kho 03 Cang Hai Phong : Ton that hang hoa KET QUA GIAM DINH Theo yeu cau cua PJICO Hai Phong Cdng ty BADINCO da tien hanh giam dinh tinh trang, nguyen nhan va muc tdn that Id hang kho dau tuong ddng bao tren tau “M & M” Ket qua ghi nhan nhu sau: I THONG SO TAU: Ten tau Ho hieu Quoc tich Cang dang ky Chu tau Dung tich tinh Tong dung tich So ham hang Tdng tai Nam/ noi dong “M & M” J7AF9 Commonwealth of Dominica PortMouth Gil Singapore 3.407 Rt 5.548 Rt 02 ham 9.379 tan 1987/Nhat Ban II THONG TIN CHUNG: Theo yeu cau giam dinh cua PJICO Hai Phong, giam dinh vien cua BADINCO da co mat tai lau “M & M” va kho cang Hai Phdng de tien hanh giam dinh tinh trang nguyen nhan va muc tdn that cua lo hang kho dau tuong dong bao neu tren Ket qua ghi nhan nhu sau: - Vao luc 07h 00’ 14/02/2004 toan bo Id hang bi tdn that neu tren da dupc het khoi cac ham tau, sau dupe luu tai kho 03 - cang Hai Phdng Ket thuc qua trinh hang toan tau - Ngay 16/02/2004 va mot so sau, giam dinh vien cua BADINCO cung dai dien P&I/ Chu tau, dai dien giam dinh Chu hang (APROCIMEX) va dai dien Chu hang VINALIVESCO da co mat tai kho 03 cang Hai Phdng de tiwps tuc giam dinh tinh trang va so lwongj hang bi tdn that dupe dd tir cac ham hang cua tau “M & M” III TINH TRANG CAC HAM HANG: Tiiu “M & M” co 02 ham hang, 04 can cau loai Derrick Nap ham hang loai Mac grego, dupc lam bang thep va co tinh trang binh thudng • Tinh trang trudc tien hanh dd hang: Tai thdi diem tien hanh md nap ham hang dd dd hang, chung toi nhan thay hang tai lop tren be mat cac ham hang co tinh trang binh thudng • Tinh trang qua trinh dd hiing: + Ngay 05/02/2004, qua trinh dd hiing, thdi tiet dot ngot co mua, tau khong dong kip nap ham nudc mua roi vao ham hang gay tdn that am udt, + Ngay 06/02/2004, qua trinh dd hiing giam dinh vien cua BADINCO cung cac ben lien quan tien hiinh kiem tra va phat hien mot lupng hang bao va hang rdi (do roi tir cac bao rach vd) bi aim va udt tai ham hang so 01 va 02, + Ngay 09/02/2004, qua trinh dd hiing phat hien mot so bao hang bi nga'm nudc tren san tweendeck tai ham hiing so 02 + Ngay 12/02/2004 vao cuoi qua strinh hang tai ham hang so 01 va 02 giam dinh vien phat hien mot so ldp bao hang va mot sd bao rach vo bi ngam nudc va cd mui thdi + Tren san ham hang sd 01 va 02 cd dong cac vung nudc Tai vi trf cac cua tudom (manhole) cua cac ket nudc balast dong nudc Tai vi tri ong hd nudc la canh ben trai ham hang sd 02 bi buc xung quanh cd cac vet nudc da kho va cd linh trang hoen gi IV SO/ KHOI LUONG \ A TINH TRANG HANG TON THAT IOAN TAU: Bao bi kv ma hieu: Hang dupc dong bao PP va may kin hai dfiu Tren vo bao the hien nhieu loai ky ma hieu So/ khoi luong va tinh trang hiing tdn that toan tau: Dudi sir giam dinh va giam sat cua BADINCO ciing vdi si quan hang hoa cua tau va dai dien cua cac ben lien quan toan bo lupng hiing bi tdn that dupc phan tach rieng vii xac dinh so/ khdi lupng qua can cau tai cang Hai Phong So/ khdi lupng chi tiet ghi nhan nhu sau: 2.1 695 hao135.320,00 kg bi tdn that am/ not nuoc mua 2.2 30.870,00 kg hang bao va hang rdi quet hot tren tweendeck tai man tau trai ham hang so 02, bao gom: a 590 bao/ 30.030,00 kg, co: + 10% tuong dtrong 59 bao/ 3.003,00 kg bi udt/ dong banh, bien mau va co mui thdi + 90% lai tuong duong 531 bao/ 27.027,00 kg bi anh hudng bdi lupng hang uot/ dong banh, bien mau va cd mui thoi b 840,00 kg hang rdi quet hot tren san tweendeck ham hang so 02 bi lan ban 2.3 2.150 hao/111.8(H),00 kg bi ton that nuoc tren san ham hang so 01 va 02: a 60% tren tdng sd hang, tuong duong 1.290 bao/ 67.080.00 kg bi udt, dong banh va bien mau nang va cd mui, dd: + 65% tuong duong 43.602,00 kg bi udt nang dong banh, bien mau cd mui thdi nang va moc + 35% lai tuong duong 23.478,00 kg bi aim va moc tirng phan b 40% Lien tdng so hiing lai tuong duong 860 bao/44.720.00 kg do: + 50% tuong duong 22.360.00 kg bi udt, dong banh, bien mitu va cd miii thdi, moc + 50% lai tuong duong 22.360,00 kg bi aim, udt tirng phan 2.4 18.720,00 kg roti hot quet tren san cac ham hang bao gom: a 15.540,00 kg hang quel hoi roi quet hot roi tir cac bao rach vo vo bi tron lin vdi hang bi udt, ddng banh, dd cd: + 15% tuong duong 2.331.00 kg hang bi udt/ ddng banh cd mui thdi, + 85% lai tuong duong 13.209,00 kg hang lai bi am va bi anh hudng bdi hang udt, ddng banh/ bien mau, cd miii thdi b 3.180,00 kg hang hot quet tai cuoi sail ham hang sd 02 bi udt, ddng banh, bien mau, cd miii thoi nang va moc 2.5 729 bao/ 4.620,00 kg rach vd vd 4.620.00 kg hau het hang tinh trang binh thudng V Mire DO TON THAT: Mau hang tdn that neu tren duoc lay dai dien cho timg loai va duoc phan tich tai phdng thi nghiem ket qua nhu sau: STT Loai nuiu Thanh phan % Do am Protein Dp beo Do xu Mau hang nguyen (theo ho so lo hang) 10,89 47,49 1,03 5,65 MAu 1: Hang bi am/ udt nudc mua 13,54 40,63 1,48 6,89 Mau 2: Hang bi udt ddng banh va 32,52 32,27 0,90 5,29 41.75 30.08 0,92 4,48 31,00 34,08 1,47 6,04 bien mau cd miii MSu 3: Hang bi udt ddng banh va bien mau cd miii thdi nang, bi moc MAu 4: Hang quet hot lfin hang bi udt/ ddng banh va cd miii Muc giam gia tri thuong mai: Can cu vao ket qua giam dinh cua BADINCO, tham khao cac tai lieu lien quan ket qua phan tich mSu tai phdng thi nghiem va gai hang kho dau tuong ddng bao cung loai tai thi trudng Hai Phdng vao thdi diem giam dinh giam dinh vien BADINCO cung cac ben lien quan cung thong nhat muc giam gia tri thuong mai cho lupng hang bi tdn that dupc de cap d muc “IV”, chi tiet nhu sau: 2.1 695 bao/35.320,00 kg hi tdn that ami udt miffc mua Khong giam gia tri thuong mai 2.2 30.870,00 kg hang bao vd hang roi quet hot tren tweendeck tai man tau trdi ham hang sd 02: 45 - 59 bao/ 3.003,00 kg bi not/ dong banh, bien man va co miii thdi giam gia tii thuong mai 95% tuong duong: 3.003,00 kg * 95% = 2.853,00 kg - (Ml) 531 bao/ 27.027,00 kg lai bi anh hudng boi luong hang udt/ dong banh, bien mau va cd miii thdi giam gia tri thuong mai 37%, tuong duong: 27.027,00 kg * 37% = 10.000,00 kg - (M2) 840,00 kg hang rdi quet hot tren san tweendeck ham hang so 02 bi lan ban giam gia tri thuong mai 20% tuong duong: 840,00 kg * 20% = 168,00 kg 2.3 - (M3) 2.150 bao/111.800,00 kg bi ton that nubc tren san ham hang so 01 vd 02: 43.602.00 kg bi udt nang dong banh, bien mau co mui thdi nang va moc giam gia tri thuong mai 98%, tuong duong: 43.602,00 kg * 98% = 42.730,00 kg - 23.478,00 kg bi am va moc tirng phan, giam gia tri thuong mai 72%, tuong 23.478,00 kg * 72% = 16.904,00 kg duong: - (M4) (M5) 22.360.00 kg bi udt dong banh, bien man va co miii thdi moc giam gia tri thuong mai 95%, tuong duong: 22.360,00 kg * 95% = 21.242,00 kg - 22.360,00 kg bi aim, udt tirng phan, giam gia tri thuong mai 58%, tuong duong: 22.360,00 kg * 58% = 12.969,00 kg 2.4 - (M6) (M7) Luang hang rdi hot quet tren san cac ham hang bao gom: 2.331.00 kg hang bi udt/ dong banh co miii thdi giam gia tri thuong mai 85%, tuong duong: 2.331,00 kg * 85% = 1.981,00 kg (M8) 13.209,00 kg hang lai bi aim va bi anh hudng bdi hang udt, dong banh/ bien mau, cd miii thoi giam gia tri thuong mai 35%, tuong duong: 13.209,00 kg * 35% = 4.623,00 kg - (M9) 3.180.00 kg hang hot quet tai cuoi san ham hang so 02 bi udt, dong banh, bien mau, co miii thoi nang va moc, giam gia tri thuong mai 100%, tuong duong: 3.180,00 kg * 100% = 3.180,00 kg 2.5 (M10) 129 bao! 4.620,00 kg rach vd vd 129 bao/ 4.620,00 kg rach vd vd bao hang ben co tinh trang binh thudng giam gia tri thuong mai 5%, tuong duong: 4.620,00 kg * 5% = 231.00 kg (Mil) Tong khdi luong hang giam gia tri thuong mai toan tau: (Ml) + (M2) + (M3) + (M4) + (M5) + (M6) + (M7) + (MS) + (M9) + (MIO) + (Mil) = 116.881,00 kg VI KHOI LUONG HANG TON THAT THUOC TRACH NHIEM CHLJ HANG VINALIVESCO THEO TV LE TOAN TAU: Tdng khoi luong hang tdn that theo ty le: 49.194,00 kg VII KET LUAN: Can cu vao ket qua giam dinh va tham khao cac tai lieu lien quan, cdng ty giam dinh BADINCO cho rang tdng khdi luong hang ton that 49.194,00 kg giam gia tri thuong mai thuoc van tai don sd MUM/MM/002 cua chu hang VINALIVESCO duoc tir tau “M&M” la cac nguyen nhan sau: - Trong qua trinh hang tir tiiu, thdi tiet co mua dot ngot, tau khong ddng kip nfip ham hang lam nudc mua ngam vao hang, - Nude Balast rd ri qua cac cua ludom (manhole) trim len vii ngam vao cac lop bao hang tren sirn ham hang, - Nudc chay vao ham hang qua chd vd ong nudc la canh ham hang sd 02, - Su bat can cua cdng nhan cang Hai Phong qua trinh xep dd da lam cac bao hang bi rach, vd Luong hang cac bao roi vai ngoai bi udt va anh hudng tir hang bi udt thoi VIII KEM THEO: - C.O.R - R.O.R.O.C Cac tai lieu cd lien quan - 01 bo anh minh hoa Ket qua ditac ghi nhan tai thdi gian vd dia diem giam dinh Hai Phdng, J3 thdng 03 nam 2004 Giam dinh vien Giam dinh Cdng ty BADINCO PHU LUC HO SO BOI THUONG DON BAO HIEM HANG HOA (ban chinh ) Bao gom cac noi dung chinh sau: Tong so tien bao hiem 110% CIF : 3.191.658,29 USD Ty le phi : dathoa thuan Phi : 14.507,54 USD Thue VAT : 1.450,75 USD Dieu kien bao hiem : “A” - QTC 1999 (mi6n thudng co khau tru 0,6% tong luong hang hoa xac dinh bang phuong phap qua can tai Cang) + Noi, co quan giam dinh: PJICO Hai Phong + Noi, co quan boi thudng: PJICO Hai Phong /? •> z? ■> SUA DOI, BO SUNG DON BAO HIEM Cac diem sua doi bo sung: + Gia tri hang hoa (CFR): 2.662.000,00 USD (vdi so hang 11.000,00 tan) 11.908,50 USD ( vdi so hang 51,00 tan) => Tong gia tri hang hoa: 2.673.908,50 USD + Gia tri tham gia bao hiem (110% CIF): 2.956.079,75 USD + Phi ch (ca thue VAT) : 15.958,29 USD +Phi bao hiem theo sua doi bo sung (gOm 10% VAT): 14.780,40 USD Trong do: Phi bao hiem goc: 13.436,73 USD : 1.343,67 USD Thue VAT Z , v X Z Z HOA DON MUA HANG VA PHIEU DONG GOI VAN TAI DON (B/L) So: BVRSB 1-01 Cac thdng tin chinh: + Ngudi ban (Exporter): Gujarat Amubaja Exports Limited, India + Ngudi mua: VIC Trading Company Ltd Hai Phdng Viet Nam + Ten tau (Vessel): “Bright Star 1” + Cang xep hang (Port of Loading): Bhavnagar India + Cang dd hang (Port of Discharge): Hiii Phdng Viet Nam + Mieu tii hang hoa (Description of good): Kho dau tuong + Trong luong: 11.051,00 tan + Dong goi (Packing): dang rdi + Xuat xir hang hoa (Coutry of Origin): India CHUNG THU GIAM DINH PJICO Hiii Phdng uy thiic cho giam dinh vien cua Micontrol thuc hien Noi dung chinh bao gom: • Chiing thu giam dinh khdi luong (So 1252/ 04/ HP/ V cap 20/12/2004): can cu vao ket quii giiim dinh mdn nudc tau “Bright Satr 1” trudc va sau dd hang, xiic dinh duoc khoi luqng hang dd khdi tau la: 11.040,00 tan tinh • Chiing thu giam dinh hang muc tdn that hang hoa (Sd 1253/ 04/ HP): + Tinh trang ham hang: 30/11/2004: but dau tien hanh md nilp ham hang de dd hang, hang tren be mat hiim cd trang thai binh thudng 07/12/2004, vao cuoi qua trinh dd hang, phat hien luqng hang tai ham 20 va 04 bi lan gi sUt, luqng hang duqc phan tach rieng va xac dinh tai cau can Cang Hiii Phdng: 32,333 tan tinh + Khdi luqng hang hoa: can cu ket qua giiim sat ca qua trinh hang, ket quii giam dinh mdn nudc va cac tai lieu lien quan xac dinh khdi luqng hang VIC thuc nhan: Khdi luqng hang theo B/L : 11.051,00 tan Khdi luqng hang theo ket quii giam dinh mdn nudc => Thieu so vdi B/L Tdng Khdi luqng hang thuc nhan Trong dd: luqng hang tdn that lftn gi silt : 11.040.00 tan : 11,00 tan : 10.994,423 tan : 32,333 tan => Thieu so vdi B/L : 56,577 tan => Thieu so vdi ket quii giiim dinh mdn nudc : 45,577 tan (ty le 0,4%) + Giam gia tri thuong mai: can cur vao ket qua giam dinh va tham khao gia thi trudng Hai Phdng tai thdi diem giam dinh giam dinh vien de nghi mire giam gia tri thuong mai: 32.333 tan giam gia tri thuong mai 30% tuong duong: 32.333 tan * 30% = 9.7 tan tong khdi luong hang thieu hut va tdn that toan 16: 56,577 + 9.7 = 66.277 tan + Ket luan: tdng khdi luong hang thieu hut va tdn that tain 16 (-62T1 tail cac nguyen nhan: Tau giao thieu 11.00 tail Khoi luong hang thuc nhan thieu 45,577 tan so vdi ket qua giant dinh mdn nudc la roi vai qua trinh giao nhan lai khu chuyen tai Ha Long, cang Hai Phdng va sai so giua phuong phap giam dinh 9.70 tan giam gia tri thuong mai cua luong hang bi lAn gi sht tau gia, hang hoa duoc xep true tiep vdi san ham, khong cd vat lieu chen lot BIEN BAN XAC NHAN HANG HONG DO TAU GAY RA (COR) Noi dung Bien ban xac nhan tai ham hang 02 va 04 cd 32,333 tan hang bi lin gi sat trudc hang Chat lupng va muc tdn that hang se dupc xac dinh sau BANG TINH BOI THUDNG CUA VIC Noi dung chinh bao gom cac thong tin: + So lupng hang giam gia tri thuong mai theo Chung thu giam dinh: 9,7 tan, + Tien hang bdi thudng: 9,7 * 2.942.777,39/ 11.000,00 = 2.595,04 USD TO TRINH LANH DAO Noi dung chinh bao gom: Bdi thudng: Ngay 14/01/2005, chu hang da cd cong van gui PJICO Hai Phong yeu cau bdi thudng va bo ho so khieu nai tdn that doi vdi lupng hang bi giam gia tri thuong mai tren Sd tien de nghi bdi thudng: 2.595,04 USD • • Can cu vao ho so giam dinh, cac tai lieu va chung tu cd lien quan, PJICO chap nhan bdi thudng: + Tdng khdi lupng hang tdn that theo giam dinh: 9.7 tan 5o + Don hang theo gia 110% CIF: 2.956.079,75 USD/ 11.051.00 tan = 267.49 USD/ tan ■=> so tidn chap nhan boi thudng: 9.7 tan * 267.49 USD/ tan = 2.594,65 USD + Quy doi theo ty gia (1USD = 15.770 VND): so tien chap nhan boi thuong: 40.917.630 VND • Phi giam dinh: PJICO Hai Phdng toan CONG VAN 74/ BHHH/ 05 NGAY 02/02/2005 ve viec gidi quyet bdi thitdng giam gid tri tliu'o'ng mai Id lidng Kho dau titc/ng dang rdi theo dan bao hiem sd'04! HPO! HHA! 1110! 0239 Nguoi bao hiem Ten hang Khoi luong theo B/L Hanh trinh Ten tau B/ L so Don bao hiem so Chung thu giam dinh Dieu kien bao hidm So tien bao hiem Luong hang ton that giam GTTM PJICO Hai Phdng Kho dau tuong dang rdi 11.051,00 tan tinh Bhavnagar, India/ Hai Phdng, Viet Nam “Bright Star 1” BVRSB 1-01 04/HPO/HHA/ 1110/0239 so 1253/ 04/Hai Phong “A”-QTC 1999 2.956.079,75 USD 9,7 tan Chap nhan bdi thudng theo don gia tai don bao hidm theo gia 110% CIF: 2.956.079,75 USD/ 11.051,00 tan = 267.49 USD/ tan Sd tien bdi thudng chap nhan: 9,7 tan * 267.49 USD/ tan = 2.594,65 USD Ty gia: USD = 15.770 VND ■4> So tien boi thudng chap nhan: 40.917.630 VND Phi giam dinh toan cho Cdng ty giam dinh: 27.627.500 VND (da bao gom 10% thue VAT) ■=> Tdng so tien bdi thudng chap nhan cho lo hang: 40.917.630 VND + 27.627.500 VND = 68.545.130 VND do: + sd tien bdi thudng thuc te PJICO toan cho VIC la: 40.917.630 VND + phi giam dinh PJICO toan truc tiep cho cdng ty giam dinh: 27.627.500 VND PHU LUC MOT SO BANG, SO DO, HINH VE Danh sach nhung vu boi thuong vuot phan cap cua Chi nhanh giai doan 1995 - 2004 Bang 2.3: Ket qua khai thac nghiep vu bao hiem hang hoa xuat nhap khau van chuyen bang dudng bien tai PJICO Hai Phdng (1995 - 2004) Bang 2.5: Chi phi giam dinh hang hoa xuat nhap khau van chuyen bang dudng bien tai PJICO Hai Phdng (1995 - 2004) Bang 2.8: Ket qua kinh doanh nghiep vu tai PJICO Hai Phdng (1995 - 2004) 5Z Danh sach nh&ng vu ton that vuot phan cap cua chi nhanh giai doan 1995 - 2004 Ten khach hang Nam Hang Ten tau Cong ty TNHH Thuy Phoi thep Cong ty Vat tu Nong M.O.P nghiep 1999 Cong ty Vat tu Nong M.O.P Natsteel Vina Co LTD Sd luong Sd tien bdi thubng (USD) tdn that tdn that hang tdn that Hai Manila - 23/12/96 Manila 136 pallets 30,547.71 Phdng Pilippine Maritime Black Hai Phdng 01/07/99 Singapore 11,000 tan 1,438,486.712 Fidelity seaport Dona Chuan Shekou Hai Phdng 16/08/99 Hai Phong Hang bao 45,493.29 Hai Phdng Thang Hai Phong 84,168 tan 21,337.43 Rizhao nghiep I 2002 Noi xay Noi den Tinh 1999 Ngay xay Noi di duoc BH 1997 Hanh trinh - China Phoi thep Venuzs Nga 9/2002 2003 2003 Trung tarn XNK Thanh Sa Lan 106 Ha (chuyen tai) Natsteel Vina Co LTD Phoi thep New vignor Nga Hai Phdng Thang Hai Phong 20,653.54 Hai Phong 25,204.65 Hai Phdng 20,304.47 2/2003 Nga Hai Phdng Thang 7/2003 2004 Cong ty Vat tu Nong Ure bao Belkaid 0405 China Hai Phdng nghiep I 2004 Cong ty Vat tu Nong nghiep I - Hai Phdng Thang 3/2004 Ure bao Facast China Hai Phdng 24/09/04 Pioneen Nguon: Phdng Hang Hai - PJICO Hai Phdng Hai Phdng 200,687 tan 41.726.90 Bang 2.3: Ket qua khai thac nghiep vu bao hiem hang hoa xuat nhap khau van chuyen bang duong bien tai PJICO Hai Phdng (1995 - 2004) Chi tieu Dun vi So don cap don Doanh thu phi BH 1000 1995 1997 1996 1998 1999 2000 2001 2002 2003 2004 106 294 341 463 485 606 635 898 973 1,410 31.47 81.68 69.38 151.71 137.78 126.19 121.87 2464.95 2793.50 3974.88 8575.32 21438.31 19937.63 41565.48 52386.68 60378.26 82903.53 2838440.25 2039050.81 3522066.05 80.90 72.92 69.16 89.77 108.01 99.63 130.56 3160.85 2095.63 2497.92 0.37 0.38 0.35 0.37 0.26 0.21 0.15 0.09 0.14 0.01 USD T6ng kim ngach BH 1000 USD So tien BH binh quan 1000 don USD Ty le phi binh quan % Nguon: Phdng quan ly nghiep vu - PJICO Hai Phdng Bang 2.5: Chi phi giam dinh hang hoa xuat nhap khau van chuyen lung dudng bien tai PJICO Hai Phdin’(1997-2(MM) Chi tieu don vi 1997 1998 1999 2000 2001 2002 2003 2004 Phi giam dinh tu lam Trd 4,07 0,00 12,10 5,04 18,45 27,79 23,66 25,10 Phi giam dinh thue ngoai Trd 2,70 0,00 7,30 8,90 0,00 10,83 51,91 132,61 Phi giam dinh duoc uy thac Trd 0,00 2,48 0,00 0,00 0,00 0,00 0,00 0,00 Tong phi giam dinh Trd 6,77 2,48 19,40 13,94 18,45 38,62 75,57 157,71 So vu giam dinh tu lam vu 11 19 11 13 So vu giam dinh thue ngoai vu 17 So vu giam dinh duoc uy thac vu 0 0 0 Ty le so vu giam dinh tu lam % 80,00 81,82 50 100 90,48 57,9 43,33 Ty le so vu giam dinh thue ngoai % 20,00 18,18 50 9,52 42,10 56,67 Ty le so vu giam dinh duoc uy thac % 0,00 100 0,00 0,00 0,00 0,00 0,00 0,00 Ty phi giam dinh / doanh thu phi % 0,87 0,13 1,01 0,78 0,81 0,08 0,16 0,24 Nguon: Phdng hang hai - PJICO Hai Phdng Bang 2.8: Ket qiui kinh doanh nghiep vu tai PJICO Hai Phdng (1995 - 2004) Chi tieu Doanh thu phi XK Dorn vi 1995 1996 1997 1998 1999 2000 2001 1000 USD 15.74 40.84 34.69 75.86 68.89 63.09 1000 USD 1.32 3.40 8.85 10.84 11.11 2002 2003 60.93 1232.47 1396.75 1987.44 10.34 15.87 20.15 20.18 21.44 52.75 45.06 1212.32 1376.57 1966.00 25.95 50.59 107.32 68.84 120.31 3.14 0 4.05 2004 1000 USD 14.42 37.44 25.84 65.02 57.78 1000 USD 10.23 16.78 26.59 23.81 XK 1000 USD 1.08 2.43 0 NK 1000 USD 9.15 14.345 26.59 23.81 22.81 50.59 107.32 68.84 116.26 Chi DPHCTT 1000 USD 0.06 0.20 0.17 0.38 0.34 0.88 0.85 20.95 23.75 35.77 Chi khac 1000 USD 2.05 5.31 4.51 9.86 11.29 8.2 7.92 160.22 181.58 258.37 Tdng chi 1000 USD 12.34 22.29 31.27 10.24 35.44 35.03 59.36 288.49 274.17 414.45 Loi nhuan 1000 USD 3.4 18.55 3.42 65.62 33.45 28.06 14.45 943.98 1,122.58 1,572.99 Lpi nhuan/Chi phi 0.27 0.83 0.11 6.41 0.94 0.80 0.24 3.27 4.09 3.79 Doanh thu/Chi phi 1.28 1.83 111 7.41 1.94 1.80 1.03 4.27 5.09 4.79 NK Chi giam dinh ,boi thudng % 65.01 41.10 76.63 34.57 41.13 83.02 8.71 4.93 6.05 XK % 82.38 71.59 0 30.40 0 18.88 NK % 63.43 38.32 76.63 41.21 43.24 83.02 8.85 5.00 5.91 Ty le bdi thudng tdn that Nguon: Tinlt toan tit so lieu phong Ke toan - PJICO Hai Phdng