The research is intended to aim at analyzing some restrictions in the contract form of the Company and proposing several practical measures to sharpen the closeness of all provisions in the Company’s sale contract.
ACKNOWLEDGEMENT To some extent, I can say for sure that this thesis is the end of my long journey to obtain my degree in the National Economics University In this journey, I did not travel alone, but my advisor, teachers, colleagues, parents and friends have been always by my side to give me lots of precious support In other words, this report would not have been possible without ongoing guidance and support provided by them during the last time From the bottom of my heart, I would like to thank my advisor Pham Phuong Lan who has been directly responsible for guiding my performance devotedly Special thanks are for teachers of the faculty who have been willing to contribute their time and efforts to this report by providing necessary information and advice for my preparation In addition, I would like to give my sincere obligation to my temporary colleagues in Binh Minh Household Joint Stock Company for their dedication and enthusiasm to help me with data collection and professional skill They somewhat gave me numerous opportunities to be exposed to real practice My appreciations are also extended to Dr Nguyen Hong Hai - Deputy Head of International Payment Subject, and M.A Tran Nguyen Hop Chau – Lecturer of Finance Faculty, Banking Academy of Vietnam, for their devotion to me during the short-term course related to import-export operation By the way, I also wish to express my obligation to Mrs Vu Thanh Van for the time when I worked as a collaborator for VinatranzPro translation office She gave me various chances of sharpening my knowledge of sale contract that somehow made me come to a decision to challenge myself in such field Finally, I would like to thank my parents, friends who are never reluctant to me a favor no matter what It is a precious encouragement for me to strive for such finalization TABLE OF CONTENT EXECUTIVE SUMMARY The term “contract” is likely familiar with almost all of transactions, especially cross-border ones Depending on its appropriateness or inappropriateness, a contract can somewhat facilitate or dispute a transaction This, in fact, has interested me a lot during my internship period in Binh Minh Household Joint Stock Company Taking pains to analyze the Company’s existing sales contract, I myself discovered several shortcomings regarding contract’s closeness that is thought to cause transactional disputes possibly With a view to contributing my part to the Company and fulfilling my graduation thesis, this paper therefore is intended to clarify problematic provisions Accordingly, I would like to take the chance to put forward some recommendations to make the Company’s contract more proper in the hope of facilitating transactions between the Company and its foreign counterparts ABSTRACT Recent years, globalization is becoming a common trend worldwide It has proved its crucial influence on almost all economies, especially those of developing countries and Vietnam is not an exception In the context of global integration, self-sufficient economic model becomes absolutely obsolete, it should be replaced with a modern one in which an opening mechanism is encouraged In so doing, business transactions both domestically and internationally are popular accordingly Of which, it can be said that sales contracts, especially foreign ones play an important role in almost enterprises’ carrying-out for their normal operation In fact, a sales contract is deemed as a legal documents by which involved parties’ obligations and rights are preserved lawfully Therefore, it is strongly advised that the work of drafting a proper sales contract be paid due attention by all businesses in general and import-export enterprises in particular Objectives & Scope of work Being aware of the importance of drafting sales contract and based on a useful internship period in Binh Minh Household Joint Stock Company, I am really interested in a research on “The closeness of a foreign sales contract in Binh Minh Household Joint Stock Company” The research is intended to aim at analyzing some restrictions in the contract form of the Company and proposing several practical measures to sharpen the closeness of all provisions in the Company’s sale contract Methodology & Data Sources To some extent, the internship period at Binh Minh Household Joint Stock Company allows me to take such a marvelous opportunity to conduct my research as favorably as possible To build my data base, I myself take pains to gather all information generated from various sources ranging from personal experience concerning sale contract to import-export knowledge shared by my colleagues, and some relevant publications For the best acquisition, I have also taken part in a course of International Payment to absorb some relevant knowledge Such combination between theory and real experience via various channels has enabled me to take steps to fulfill the research Structure Besides abstract, inclusion and appendix, the research is composed of four main Chapters as follows: Chapter 1: Introduction Chapter 2: Literature Review Chapter 3: Findings & Analysis Chapter 4: Recommendation Due to time limitation and certain knowledge, this study may not avoid some shortcomings and inappropriateness beyond my ability I would highly appreciate any comments and suggestions in relation to the study from the Faculty in particular, and any readers in general CHAPTER 1: INTRODUCTION 1.1 Company’s establishment and development Binh Minh Household Joint Stock Company was established in March 2008 For any detail, please make reference to the table hereunder: Name of Binh Minh Household Joint Stock Company Company Head office No.5 Lane 75 Hong Ha street, Ba Dinh District Hanoi - Viet Nam Address Business 0103023380 issued by Hanoi Planning & Investment Department in Registration March 31, 2008 No Tax Code Telephone Mobile 0102701149 +844.3932.8848 +84912.146.147 phone Email Bank Y/M: ntb_802 Skype: bmhanoi bmhanoi@gmail.com 11120805087010 TechcomBank-Ha Noi Branch Account General Nguyen Thi Giang Fax: +844.3932.8884 Director The Company serves as an importer and a distributor of household appliances labeled Midea in Vietnam Although the Company has just entered business for over years, it has performed well in the capacity of a prominent representative distributor for Midea branch In other words, it has played a crucial role in raising Vietnamese’s awareness of Midea household appliances Accordingly, it can build up good relationship with almost supermarket systems nationwide as well as wholesale agents in various provinces In so doing, it has helped increase Midea’s reputation for its supply in Vietnam market in general To some extent, the development period of the Company can be divided into two separate parts: Period of 2008-2009: This is the period when the Company made its debut in the Vietnam market for the first time At that time, Vietnam market has been riddled with various brands of household appliance like Supor, Happy Cook, Philip, Panasonic, etc Conspicuously, it had to face numerous obstacles both internally and externally In terms of internal conditions, the Company was somewhat in the shortage of capital that required it manage to mobilize capital from various sources Externally, it had to cope with a fierce competition from other counterparts Despite these difficulties, the Company has taken steps to penetrate each particular markets ranging from supermarket systems to retail and wholesale agents nationwide In more details, it determined to pay due attention to customization services and as well as product quality in order to meet increasing demand of the diversified customers Period of 2009-2010: Owing to gradually surmount such aforementioned hinders, Binh Minh Company now can get a certain foothold in the appliances market Based on this achievement, it has also determined that the initial priority should be given to sales promotion as much as possible through various exhibition, fairs, and events So far, it has been said that the Company’s products have been made available almost all provinces in the whole nation Accordingly, the mass’s awareness of the Company’s products has been on the rise that has contributed to the revenue growth of the Company year to year Today, the Government gives more and more incentives to encourage operations of import and export enterprises This somewhat creates various favorable conditions for almost all domestic enterprises in general and the Company in particular to promote its performance 1.2 Company’s functions and obligations 1.2.1 – Functions The main function of the Company is trading imported goods, including both retail and wholesale through domestic supermarket systems and agents 1.2.2 – Obligations - Carrying out business in line with the registration - Registering, enumerating and paying taxation as well as performing other financial obligations in accordance with the prevailing laws - Ensuring product quality in line with the registered standards, and offering appropriate post-sale services (warranty) to customers It can be seen that the Company has shown a great self-control in its business, especially in such a market-oriented economy at present Again, it creates a lot of precious opportunities for the Company, but poses numerous challenges at the same time For this reason, the Company should bear in mind researching market, especially niche market, and improving management instruments and organization apparatus in conformity with its scale, functions and obligations for the best performance 1.3 Organization Structure 1.3.1 Organization structure The Company’s management structure is subject to a direct mechanism, it means that there is only one chief officer, and other staffs will pertain to different functional divisions Diagram 1: - Organization structure of Binh Minh Household Joint Stock Company DIRECTORS BOARD Chairman of Management Board cum Director Deputy Director Chief Accountant DEPARTMENTS Accoun ting & Finance Depart ment Sales Depart ment ImportExport Depart ment 1.3.2 Functions and obligations of department, divisions * Directors Board: - Chairman of Management Board cum Director is the top leader who is responsible for managing all operations of the Company - Deputy Director is in charge of assisting and controlling tasks entrusted by General Director, and acting in the capacity of a Director whenever authorized - Chief Accountant cum Head of Accounting Department takes over accounting and statistic operations, and consult Director financial operations of the Company * Departments: Accounting & Finance Department: takes responsibility for directly recording accounting manuals, dealing with figures in relation to imported and exported goods and inventory in conformity with the regulations, supporting Director to manage activities relating finance and monetary Sales Department: directly makes schedules for different orders, and sign contract with both domestic and foreign counterparts, conduct promotion programs, work out sales plans, and carry out market research Import-Export Department: Based on orders delivered by Sales Department, it makes orders to the suppliers, and engages in signing foreign contracts, works with customs agencies, appoints people to conduct the import and enters transactions with foreign counterparts 1.4 Company’s counterparts 1.4.1 Suppliers * ZHEJIANG TIANXI INDUSTRY GROUP CO.,LTD No.7 Baoan Road, Huzhen Town, Jinyun County, Zhejiang, China Tel: +86578-3559996 Fax: +86578-3156000 Zhejiang Tianxi Industry Group co., Ltd is a key enterprise specialized in production of pressure-lid type explosion-proof pressure cookers, non-stick cookware pots and aluminum wares of complete series It boasts production bases of aluminum ware and materials and advanced equipment Based on its powerful economic and technical strength, and scientific and perfect management system, the company was appointed in 1999 one of the five large enterprises responsible for drafting out the"2000 national standard of pressure coolers" and passed the authentications of CE and GS safe quality and ISO9001 quality system, Seizing the opportunity of the reform, it has established stable business relationship with over 20 regions and countries such authority to contract never constitute a problem of contract breach That is an ideal world, however, and therefore, it is wise of you to obtain written evidence of the other party’s authority to contract Such written evidence means that your contract should include a clause that covers authority to contract In other words, without such provision, a contract may fail to imply whether the participation of any representatives or heirs is legal or not Even, it might not be binding on the new owners or successors that possibly results in transactional disputes 4.1.2.5 Termination “If either party breaches any provision of this agreement and if such breach is not cured within [number] days after receiving written notice from the other party specifying such breach in reasonable detail, the non-breaching party shall have the right to terminate this agreement by giving written notice thereof to the party in breach, which termination shall go into effect immediately on receipt.” Generally, contract cancellation is not an expected outcome for parties to a transaction Nevertheless, under some certain circumstances, termination may be deemed as an effective measure for both parties to the contract to avoid any loss arising from breach caused by the other party In fact, Binh Minh’s sales contract merely mentions termination covenant in the event of delayed shipment that can not cover some other risks caused by the Seller’s breach at their own discretion This provision therefore not only spares a certain period in which the fault party can repair his/her breach, but also makes the Company entitled to contract termination in case this party fails to cure its material breach 4.1.2.6 Waiver “Failure of either party to insist on strict compliance with any of the terms, covenants, and conditions of this agreement shall not be deemed a waiver of such terms, covenants, and conditions, or of any similar right or power hereunder at any subsequent time.” This provision retains the rights of the Company to ignore or forgive on contract breach caused by its counterpart and still enforce a breach of the same term at a later time Without this provision, the Company may run risks of having a court find that waiving a term in the contract results in that contract term being unenforceable during the term if the agreement For instance, the Company’s payment to the Seller is entitled an extension of 15 days, it might be found to have waived any obligation to enforce a contract provision requiring payment on a certain date or within a certain period innitially stipulated It is rather exclusion than a contract breach 4.1.2.7 Warranty “Warranty shall be covered by the Seller at his cost.” Such provision is so brief, but in fact, it helps clarify warranty obligation between the involved parties It can be seen as an obvious offer of the Seller to the Company in case of any goods damage arising out of the Company’s obligations such as damage during shipment, damage prior to inspection, etc It is unreasonable to equate warranty term with insurance term especially in the event insurance purchase is not the Seller’s obligation under the contract 4.1.2.8 Written amendment “This agreement may be amended or modified only by a writing executed by both parties.” The aforementioned provision means that only written signed agreement by both parties will be enforceable to amend or modify the contract It can reduce risks in case of a court that merely bases on non-verbal transaction For example, in the event, the Company wants to change quantity of a certain kind of ordered goods, in stead of a written amendment, the Company only verbally notify the Seller, and the Seller at his own discretion maintains the initially ordered quantity of goods Then, the event is brought to the court for final arbitration; the Company must be subject to a contract breach under any circumstances Therefore, to run a smooth transaction, a written amendment or modification if any is necessary for both parties involved 4.1.2.9 Indemnity “Each party shall indemnify, defend, and hold the other party harmless from and against any and all claims, actions, suits, demands, assessments, or judgments asserted, and any and all losses, liabilities, damages, costs, and expenses (including, without limitation, attorneys fees, accounting fees, and investigation costs to the extent permitted by law) alleged or incurred arising out of or relating to any operations, acts, or omissions of the indemnifying party or any of its employees, agents, and invitees in the exercise of the indemnifying party’s rights or the performance or observance of the indemnifying party’s obligations under this agreement Prompt notice must be given of any claim, and the party who is providing the indemnification will have control of any defense or settlement.” This means that one party (the indemnifying party) shall be subject to cover the damages, claims, expenses and other types of payments listed in this provision if the other party (the indemnified party) as well as those related to the indemnified party listed in the provision, incurs damages as a result of something the indemnifying party does related to the agreement The things the indemnifying party could that would result in liability to the indemnified party are listed at the end of the provision (essentially acts or omissions under the agreement) This provision requires that the indemnified party shall promptly give notice of a claim to the indemnifying party and allow that party to suggest the defense or settlement of the claim at his own discretion on the basis of mutual agreement Indeed, without such provision, in case of a lawsuit, the Company may become a loss party under the court’s judgment for all damages, costs arising These aforementioned provisionnhưng, however, are not all The Company is advised to make reference to them while continuing to make any addition to form more proper contracts based on particular transactions 4.2 To competent agencies An axiom in international trade states that “you should buy FOB and sell CIF” Paradoxically, most of Vietnamese enterprises are interested in selling FOB, whereas buying CIF despite the fact that all parties to an international contract strive to mitigate some risk factors which may badly affect their financial or legal status Such conduct may be attributed to both internal and external conditions Therefore, it is recommended that import-export enterprises closely coordinate with domestic shipping agencies to ensure shipment work This cooperation is likely to not only yield more profits for shippers but also create reliable sources for import-export enterprises In deed, when enterprises are fearless of following FOB buying, and CIF selling, by nominating the ship, and presumably by contracting with the carrier, they could get a better deal that can deduct a certain sum paid to an intermediate (included in CIF contract) Furthermore, owing to better knowing the domestic market of insurance, the Buyer is more likely to be offered better policies to cover the risks for the cargo For this purpose, it is strongly advised that competent agencies work out various incentive policies to create more and more favorable conditions for domestic enterprises to adopt FOB buying and CIF selling Additionally, they are advised to offer more investment to develop infrastructure for shipping industry so that this sector can better meet demand of domestic activities of import – export If so, it also helps raise Vietnamese shipping’s market share both domestically and internationally CONCLUSION It is obvious that transactions take place in a very dynamic and against the background of a market in which business situations and counterparts are rather multiform Even, some of elements like political, cultural, legal environment also nonstop leave their influences on the nature of a sales contract, especially cross-border one These factors somewhat determine a contract’s appropriateness or inappropriateness So, it can be said that due attention paid to proper contract drafting plays a crucial role in optimizing benefits, and concurrently mitigating risks or losses arising for parties involved Nothing is perfect, but making something more proper is a question Binh Minh Household Joint Stock Company has so far run its business rather smoothly based on existing contracts However, in the future, together with the purpose of business expansion in which the Company will transact with various counterparts all over the world, it should take pains to form sound sales foreign contracts as much as possible to meet requirements of the reality APPENDIX SALE CONTRACT No.: 04/2009/TXBM Date: December 30, 2009 PARTY A: ZHEJIANG TIANXI INDUSTRY GROUP CO., LTD Address: NO 7BaoanRoad, HuzhenTown, JinyunCounty, Zhejiang, China A/C No: 330140524052400229700053 Telephone: 86578-3559996 Swift Bic: PCBCCNBJ Bank name: CHINA CONSTRUCTION BANK H.0 Represented by: LU TIANXI PARTY B: BINH MINH HOUSEHLD JOINT STOCK COMPANY Address: No Lane 75 Hong Ha Road, Ba Dinh Dist, Hanoi, Vietnam Telephone: +844.3932.8848 Fax: +844.3932.8884 Swift Bic: PCBCCNBJ Bank name: TechcomBank – Hanoi branch Represented by: Mrs Nguyen Thi Giang It is mutually agreed between both parties to sign this contract with terms and conditions mentioned hereunder ARTICLLE1: COMMODITY- UNIT PRICE- QUANTITY- AMOUNT No Description Model Unit Quantity Price Amount (USD) (USD) Tianxi Aluminum Pressure Cooker TCO – 18 PCS 200 5.80 1.160.00 TCO – 20 PCS 360 6.30 2.268.00 TCO – 22 PCS 360 7.70 2.772.00 TCO - 24 PCS 200 8.60 1.720.00 Tianxi Aluminum set pot TOT0903D SET 900 5.20 4.680.00 TOT0903A SET 300 7.10 2.130.00 TOT0903B SET 96 8.10 777.60 10 11 12 Tianxi Aluminum Non-stick fry Pan Total TJA-20 TJA-22 TJA-24 TJA-26 TJA-28 PCS PCS PCS PCS PCS 540 540 540 540 540 1.40 1.50 1.80 2.00 2.30 756.00 810.00 972.00 1.080.00 1.242.00 20.367,60 TOTAL IN WORD: US DOLIARS TWENTY THOUSAND THREE HUNDRED AND SIXTY SEVEN AND 60/100 ONLY ARTICLE 2: ORIGIN – QUALITY- PACKING Origin: China Quality: 100% bran new, as manufacture’s standard Packing: An export standard packing ARTICLE3: SHIPMENT DELIVERY Time of Shipment: within 30 days after receipt of original L/C, transshipments and partial shipments are forbidden Port of departure: China Destination port: HaiPhong – VietNam Partial shipment: Allowed Trans shipment: Allowed After shipment finishes, the Seller has to fax a set of shipping documents to the buyer including: Clean on board ocean Bill of Lading, Invoice, Packing List, and Certificate of Origin ARTICLE 4: TERM OF PAYMENT By irrevocable Letter of Credit payable at sight for 100% of total invoice value in US Dollar in favor of the Seller thorough the following bank: Bank: CHINA CONSTRUCTION BANK H.0 ADD: NO 7BaoanRoad, HuzhenTown, JinyunCounty, Zhejiang, China A/C No: 330140524052400229700053 Telex: 86578-3559996 Swift Bic: PCBCCNBJ ARTICLE 5: INSPECTION- CLAIM - The buyer, at their cost, shall have the goods be inspected by an authorized organization at the destination port; the inspection result of the organization at destination port is final for both - In case of claim on quality or quantity discrepancy against the seller, the buyer shall officially notify the seller and dispatch the inspection certificate within 30 days from date of receipt of this inspection certificate ARTICLE 6: FORCE MAJEURE -Neither party shall be held responsible for delay or failure of performance of obligation lowing to generally recognized force majeure causes such as: Strikes, fires, flood, acts of goods, earthquakes or only low, rule or regulations of any Governmental authority or other’ conditions beyond its control with can not be for cart or provided against - In such case, the seller shall immediately fax to the buyer advising of the force of majeure case and send a certificate of the accident issued by the competent government Authority/Chamber of Commerce to the buyer within 05 days after the accident If Force Majeure last over 60 day, the seller and the buyer have the right to cancel this contract ARTICLE 7: PENALTY In case shipment can not be effected (seven) days from the latest the as read Article 3, the buyer shall have option to cancel the contract and the seller has to pay non shipment penalty of 5% contract value the buyer’s account within 15 days after of the buyer’s advice ARTICLE 8: ARBITRATION During the performance of the contract, if any dispute arises, the parties shall discuss to find solution in an amicable way If the parties fail to read an agreement in such way, the dispute shall be brought to the Central of the International Arbitration under Chamber of Commerce and industry of Vietnam whose award shall be final and binding on both parties Arbitration fees shall be born by the loss party ARTICLE 9: GENERAL CONDITIONS -The Buyer has no responsibility in receiving goods are not mentioned in this contract (in Article1).in this case, all charges and risk (if any) are for the seller’s account -during the course of this transaction any problem arising will be discussed by both parties and confirmed by annex of fax Any signature to this contract transmitted by fax shall be deemed as original This contract is made into English originals having the same value and effected from the signing date Each party keeps 02 originals with equal legal value THE BUYER THE SELLER COMMERCIAL INVOICE No 301209 Contract No.: 04/2009/TXBM Date: 30.12.2009 Date: 30.12.2009 To: Binh Minh Household Joint Stock Company Address: No.5 Lane 75 Hong Ha street, Ba Dinh District Hanoi - Viet Nam Tel: +844.3932.8848 Fax: +844.3932.8884 From: China to Hai Phong Port, Vietnam No 10 11 12 Description Model Unit Quantity Tianxi Aluminum Pressure Cooker TCO – 18 TCO – 20 TCO – 22 TCO - 24 TOT0903D TOT0903A TOT0903B PCS PCS PCS PCS SET SET SET TJA-20 TJA-22 TJA-24 TJA-26 TJA-28 PCS PCS PCS PCS PCS Tianxi Aluminum set pot Tianxi Aluminum Non-stick fry Pan Total 200 360 360 200 900 300 96 Price (USD) 5.80 6.30 7.70 8.60 5.20 7.10 8.10 Amount (USD) 1.160.00 2.268.00 2.772.00 1.720.00 4.680.00 2.130.00 777.60 540 540 540 540 540 1.40 1.50 1.80 2.00 2.30 756.00 810.00 972.00 1.080.00 1.242.00 20.367,60 Total in word: US dollar twenty thousand three hundred and sixty seven and sixty cents only ZHEJIANG TIANXI INDUSTRY GROUP CO.,LTD PACKING LIST Invoice No 301209 Contract No.: 04/2009/TXBM Date: 30.12.2009 Date: 30.12.2009 To: Binh Minh Household Joint Stock Company Address: No.5 Lane 75 Hong Ha street, Ba Dinh District Hanoi - Viet Nam Tel: +844.3932.8848 Fax: +844.3932.8884 From: China to Hai Phong Port, Vietnam No PCS/ CARTON Description Model Unit Quantity Tianxi Aluminum Pressure Cooker TCO – 18 TCO – 20 TCO – 22 TCO - 24 TOT0903D TOT0903A TOT0903B PCS PCS PCS PCS SET SET SET 200 360 360 200 900 300 96 4 4 2 50 90 90 50 225 150 48 10 11 12 Tianxi Aluminum Non-stick fry Pan TJA-20 TJA-22 TJA-24 TJA-26 TJA-28 PCS PCS PCS PCS PCS 540 540 540 540 540 12 12 12 12 12 45 45 45 45 45 Tianxi Aluminum set pot Total TOTAL (Cartons) 928 Total: 928 Cartons (Ninety hundred and twenty eight cartons) ZHEJIANG TIANXI INDUSTRY GROUP CO.,LTD The sale contract, packing list and commercial invoice above which were provided by the Company on the basis of a real transaction are deemed as addendum to this paper to form its integral parts To be exact, with reference to such “proof”, the illustration of the paper seems clearer and reasonable GLOSSARY FOB-US: Shipped under a rate that ICC: The recognized abbreviation for includes costs of delivery to and the the loading onto a carrier at a specific International Commerce Chamber The of International point Chamber of Commerce (ICC) is the CIF (Cost Insurance and Freight) A largest, most representative business Term of Sale where the seller has to organization Its procure marine insurance against the hundreds of thousands of member buyer’s risk of loss or damage to the companies in over 130 countries have goods during the carriage The seller interests spanning every sector of contracts for insurance and pays the private enterprise insurance premium The CIF term in the world (international INCOTERMS requires the seller to clear the goods commercial term) specifies: Transfer for export of risks, the sharing of the expenses, B/L: (Bill of Lading) - A document the seller’s documentary obligations that establishes the terms of a FOB: An contract between a shipper and a International Term of Sale that means transportation company It serves as a the seller fulfills his or her obligation document of title, a contract of to deliver when the goods have passed carriage and a receipt for goods over the ship’s rail at the named port CHARTER-PARTY: of shipment This means that the buyer contract between the owner of a has to bear all costs and risks to loss vessel and the person desiring to of or damage to the goods from that employ the vessel; sets forth the terms point The FOB term requires the of the arrangement, such as duration seller to clear the goods for export of agreement, freight rate and ports (Free On Board) involved in the trip A written REFERENCES Vietnamese Đố Đăng Khoa (2008), Kỹ soạn thảo hợp đồng thương mại, Tạp chí Luật học – Đại học Luật Hà Nội, 70-76 Phạm Mạnh Hiền (2004), Nghiệp vụ giao nhận vận tải quốc tế, NXB Thống kê PGS.TS Nguyễn Văn Luyện - TS Lê thị Bích Thọ - TS Dương Anh Sơn, Luật hợp đồng thương mại quốc tế, Đại học Quốc gia Tp.Hồ Chí Minh PGS.TS Nguyễn Văn Tiến (2008), Cẩm nang toán quốc tế L/C, NXB Thống kê PGS.TS Võ Thanh Thu, TS Đoàn Thị Hồng Vân (2000), Incoterms 2000 Hỏi đáp 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(2008), Glossary of Shipping Terms, 1200 New Jersey Avenue, SE Washington ... Household Joint Stock Company, I am really interested in a research on ? ?The closeness of a foreign sales contract in Binh Minh Household Joint Stock Company? ?? The research is intended to aim at analyzing... facilitate or dispute a transaction This, in fact, has interested me a lot during my internship period in Binh Minh Household Joint Stock Company Taking pains to analyze the Company? ??s existing sales. .. Company? ??s establishment and development Binh Minh Household Joint Stock Company was established in March 2008 For any detail, please make reference to the table hereunder: Name of Binh Minh Household