Background and Aim: In today's world, any society that wants to achieve increasing progress and greater prosperity has to exchange goods and services with other societies. But the dangers of trade in the international world have made it very difficult.
Materials and Methods: This research is of theoretical type and the research method is descriptive-analytical and the method of data collection is library and has been done by referring to documents, books and articles.
Ethical Considerations: In order to organize this research, while observing the authenticity of the texts, honesty and fidelity have been observed.
Findings: Exporter and importer, both natural and legal persons living in different countries, due to insufficient knowledge of each other and the existence of many risks; They are concerned about the fulfillment of the provisions of the commitment and, consequently, the payment process.
Conclusion: Conflict of interest, unfamiliarity and unsafely caused some mechanisms exist. One of them is letter of credit that is most usable and popular. It provides the interests of buyers and sellers and decreases the risks.