La carta de crédito irrevocable confirmada como forma de pago para la importación de vehículos bajo el incoterms cif.

Abstract

The negotiation of international sales contracts and bank financing have currently managed to explore new markets, helping to be more competitive and increasing the confidence of importers when doing business with China. One way to increase confidence and ensure the payment of the property is to choose a secure payment method, such as the confirmed irrevocable letter of credit that exerts pressure on compliance with the conditions of the international contract, reducing the risks of international banking transactions. This research proposes the irrevocable letter of credit confirmed as a form of payment for the importation of vehicles under the Incoterms CIF, using the descriptive-exploratory methodology with an analytical approach, with information extracted from specialized scientific journals on the subject, texts from web pages, international regulations and standards, to establish a guide that facilitates the import process, participation of the actors and requirements that are required to execute the irrevocable letter of credit and apply the CIF Incoterms, according to the transport, delivery, costs and insurance of the commodity.