Incidencia de la correcta aplicación de los Incoterms en la importación de mercancías desde la Unión Europea.

Abstract

The present work describes the obligations and responsibilities of the buyer and seller through the incoterms that are set in the sales contracts. The Ecuadorian trade relationship and the European Union signed a Multiparty trade agreement which offers countless benefits such as tariff relief such as access to European markets. The incoterms are rules that facilitate understanding in the international sale of goods, and these regulate all the operations necessary for the merchandise to reach its final destination, in addition to determining the costs and risks between the seller and buyer. In the incoterm CIF the buyer has an advantage that is to control an important part of the costs such as transport and insurance; and have control over delivery times by supervising that customs documents are correctly issued and thus avoid penalties or expenses for non-compliance with delivery times. On the other hand, depending on what type of contract we are going to use for the sale of goods, this will involve different risks. The Vienna Convention is an international agreement related to the sale of merchandise, where there is an agreement within what is the international law that regulates commercial traffic contracts. Consequently, this work seeks to identify the incidence of the correct application of the CIF incoterm in the importation of merchandise since it will avoid falling into an error that will later be the point of international arbitration.