C2—Export-Import Payment Terms, Collections, Letters of Credit
Subscriber price: $281.00, Non-subscriber price: $360.00
Estimated total study time: 24 hours 11 minutes
This course covers the full range of payment terms and methods typically used by exporters and importers. Letters of credit (L/Cs) and documentary draft collections are covered in detail. This course is particularly suitable for exporters and importers responsible for negotiating payment terms with foreign trading partners, specifying L/C terms, and determining the acceptability of an L/C once issued, including the feasibility of shipping and documentation requirements. It is also suitable for those, including freight forwarders, who are responsible for submitting documents to bank(s) for collection under L/C and documentary drafts.
Important: Students should have access to the ICC Publication ICC Uniform Customs and Practice for Documentary Credits (UCP600) available directly from the on-line ICC Bookstore (the leaflet version will do). The ICC publication ICC Uniform Rules for Collections, URC 522 is recommended but not necessary to course study.
Basic Concepts
Here we address very basic concepts which underlie all payment terms, such as the need in an international transaction to convert currencies, the time value of money and the added risks to one party or the other created when payment does not coincide with the delivery/receipt of the goods. We also discuss the relationship (or non-relationship) between payment terms and trade terms (also known as delivery terms).
(Estimated study time: 1 hour 4 minutes)
- Introduction
- Basic Concepts
- Goods in Exchange for Money
- Currencies, Currency Exchange
- General
- Risk of Currency Fluctuation
- Currency Risk Reduction
- Time Value & Cost of Money
- General, "Net Present Value"
- Financing Export Sales
- Use-Value of Goods
- Payment Terms
- General
- Performance Risk
- A Sensitive Competitive Factor; Risk vs. Reward
- Seller Motivation
- Buyer Motivation
- Relationship between Payment Terms and Trade Terms (Delivery Terms)
The Spectrum of Payment Alternatives
In this lesson we introduce, on a relative risk scale to each party, all of the typical payment terms used in international trade, and how some governments control or influence payment terms covering imports. We also discuss sources of information a seller may access to help in determine payment risk with respect to a particular foreign buyer, and ways in which a freight forwarder may be of assistance with payment issues.
(Estimated study time: 57 minutes)
- Introduction
- A Spectrum of Payment Alternatives
- Seller Risk vs. Buyer Risk
- Chart 1: Overview of Payment Options vs. Risk
- Traditional Payment Options
- Automated Payment Options
- Negotiating Payment Terms
- General
- Government Influence over Payment Terms
- Positive Influences
- Negative Influences
- Evaluating Payment Risks for Foreign Customers
- Sources of Information
- Fraud and Corruption
- A Forwarder's Role vis-à-vis Payment Terms
Common Export/Import Payment Terms & Options
This lesson explains in further detail each of the payment options previously listed in order of relative risk to seller vs. buyer.
(Estimated study time: 1 hour 20 minutes)
- Introduction
- Common Export/Import Payment Terms/Options
- General
- Payment in Advance with Order
- Payment Prior to Shipment
- Deposit with Order, Partial Payment(s) Prior to Shipment
- Payment via Letter of Credit
- Carrier COD
- Non-COD Collection by Carrier ("Carrier Collect")
- Collection via Bank Draft (Documentary Draft)
- Funds Collection via Banks—General
- Bank Collections and Currency Exchange
- Documentary Drafts—A Balanced Share of Risk
- Open Account Credit
- Goods Shipped "On Consignment"
Documentary Draft Collections; Electronic Collection Options
This lesson introduces documentary draft collection as an means of collecting the purchase price of goods via a bank, and assuring customer makes payment, or an unconditional commitment to pay, before release of shipment. We also briefly address the use of electronic systems to perform the equivalent collection function.
(Estimated study time: 2 hours 1 minute)
- Introduction
- What Is a Bill of Exchange?
- How a Draft Collection Works
- Overview of Documentary Draft Process Steps
- When to Avoid Using Documentary Drafts (Bills of Exchange)
- Functions of an "Accepted" Draft
- Drawee's Acknowledgement of Debt
- Negotiable Instrument
- Selecting the Bank(s) for a Documentary Draft
- General
- Cost of Services
- Selecting a Remitting (Originating) Bank
- Nominating the Presenting Bank
- Preparation and Processing of a Documentary Draft—General
- Form of Consignment of Transportation Document
- EDI Collection, Payment and Cargo Release Procedures
- General
- Bolero
- Other Electronic Trade Finance Systems/Services
- Impediments to Replacing Paper Trade Documents with Fully-Automated Methods
Completing Drafts, Collection Instructions, Document Transmittal
As the name implies, collection of funds under a "documentary draft" means that shipping documents must be submitted with the draft to the originating bank. This lesson covers the process of instructing the bank as to collection requirements, what documents to send with a draft, and transmittal of documents to the collecting bank.
(Estimated study time: 1 hour 35 minutes)
- Introduction
- Completing the Bill of Exchange ("Draft") Form—Basics
- Completing Bank Instructions and Document Transmittal Form
- General—Why Banking Instructions are Needed
- URC522 Required Information
- Electronic (On-Line) Documentary Draft Collection Procedures
- Bank Instruction and Document Transmittal Form (Paper Procedure)
- Sending Draft and Shipping Documents to the Remitting Bank
More on Documentary Draft Collections
This lesson covers additional concerns when using documentary draft collections, what the collecting bank does when it receives a documentary draft, what happens if the drawee fails to pay or accept a draft, and how long a draft collection typically takes.
(Estimated study time: 2 hours 2 minutes)
- Introduction
- More about Documentary Draft Collections
- Meaning of "First of Exchange"/"Second of Exchange"
- Tenor of Draft
- Document Release Instruction for Documentary Draft
- Presenting Bank
- Signature
- Endorsement
- Documents to Attach and Itemize on the Transmittal Letter
- Specifying Who Pays Bank Collection Fees; Waiving Charges
- Instructions Covering Non-Payment/Acceptance; Protest
- "In Case-of-Need" Party
- Document Mailings/Courier Service
- Drafts Drawn under an L/C
- Remitting Bank Initial Steps to Collect a Documentary Draft
- Presenting Bank Steps to Collect a Documentary Draft
- Remitting Bank Steps Following Presentation of Draft to Drawee
- Collections for Shipments with Short Sailing Times
- Time Factors for Draft Collection by Transport Mode
Letters of Credit—Rules, Benefits and Risks
In this lesson we cover letter of credit basics -- what it is, how it works, L/C rules ( the UCP), and benefits L/Cs can offer to both seller and buyer. We also address letters of credit ricks and concerns a seller should have when relying on an L/C to assure payment.
(Estimated study time: 1 hour 24 minutes)
- Introduction
- What is a Letter of Credit?
- The UCP and National Rules Affecting Letters of Credit
- Parties to an L/C (the Players)
- Benefits to the Seller of Using an L/C
- Significant Reduction of Buyer Payment Risk
- Transaction Financing
- Assignment of Proceeds
- Benefits to the Buyer of Using an L/C
- Reduction in Risk of Seller Non-Performance
- Letter of Credit as Vehicle for Transaction Financing
- Cash Flow vs. Bank Liability
- L/C as a Loan
- Lower Transaction Financing Cost
- Goods Shipped Serve as L/C Collateral
- Letter of Credit Risks to Beneficiary (Seller); Confirmation
- Legitimacy of the Letter of Credit
- Risk of Failure of Issuing Bank
- Destination Country Risks
- L/C Confirmation
- Why L/C Confirmation May Not be Available
Letter of Credit Characteristics, cont.
This lesson covers additional important characteristics of an L/C, including time for payment (tenor), currency, critical dates, and special types of L/Cs.
(Estimated study time: 1 hour 19 minutes)
- Introduction
- Tenor—Time of Payment Following Document Presentation
- Currency
- Critical L/C Dates
- Shipment Date, Latest and Earliest
- General
- Shipment Date by Transport Mode
- Latest Document Presentation Date; "Stale Documents"
- Expiry Date
- Effect of a Letter of Credit on Shipment
- General—Routing and Carrier Selection
- L/Cs that Specify Freight Forwarder or NVOCC
- Special Types of L/Cs
L/C Application Procedures
In this lesson we examine the letter of credit application and issuance process, together with issues faced when applying for an L/C.
(Estimated study time: 1 hour 8 minutes)
- Introduction
- Underlying Transaction/Agreement
- Selecting the Issuing Bank
- L/C Application
- L/C Issuance
- L/C Authentication
- L/C Advice Letter
- Only the L/C Itself and the UCP Apply
- L/C Confirmation
L/C Scrutiny by Beneficiary; Amendment Procedures
In this lesson we address what a beneficiary should do immediately upon receipt of a letter of credit, together with the process of L/C amendment, should this be needed.
(Estimated study time: 1 hour 17 minutes)
- Introduction
- Beneficiary Review/Acceptance
- Beneficiary L/C Review Checklist
- Amending a Letter of Credit
- General; Authority to Amend
- Reasons for Amendment
- Amendment Process
- Amendment Costs
- Shipment Pending Receipt of L/C Amendment
L/C Document Presentation, Discrepancies and Getting Paid
This lesson covers the process of obtaining payment under a letter of credit, inclusive of document presentation to the negotiating bank, dealing with document discrepancies, and specifying the payment method. Also discussed is proper distribution or shipping documents outside the L/C process.
(Estimated study time: 1 hour 32 minutes)
- Introduction
- L/C Document Presentation
- Who Prepares and Presents Documents under an L/C
- Required Documents under an L/C
- L/C Document Transmittal
- Deadline for Document Presentation
- Method of Document Delivery
- Document Receipt
- L/C Amendment vs. Risks of Requesting a Waiver or "Approval to Pay"
- Completion of L/C Negotiation—Payment
- Transmittal of Shipping Documents to Issuing Bank and Then To Accountee
Typical L/C Problems at Time of Shipment
(Estimated study time: 52 minutes)
- Introduction
- Typical Causes of L/C Problems
- Insufficient Knowledge/Training
- Failure to Understand/Consider UCP Provisions
- Failure to Scrutinize an L/C Promptly upon Receipt
- Shipping Before L/C Received
- Emergency Shipment before L/C Received
- Beneficiary Performance Limitations, Deadlines
- Document Discrepancies
Preparation of Typical Documents Required Under an L/C
In this lesson we address the practical aspects of preparing and conforming shipping documents to letter of credit requirements---how to help make sure your documents will be accepted by the negotiating bank the firsttime they are presented.
(Estimated study time: 57 minutes)
- Introduction
- First Rule: Help the Banker Help You
- Only the L/C Itself and the UCP Apply
- Keep Documents Simple
- "Consistency" Rules Applicable to Documents Presented Under a Letter of Credit
- Commercial Invoice "Consistency" Rule
- Consistency of Other Shipping Documents
- Key Commercial Invoice Requirements
- Packing List Created by L/C Presenter
- Key Transportation Document Requirements
- Destination Customs Documents
Documents Required Under an L/C, cont.; Document Presentation
In this lesson we address:
- conformity of insurance documents and destination country customs documents with an L/C specifying such documents,
- proper preparation of the draft (bill of exchange) for collection of proceeds under most L/C's,
- bank transmittal letter, and,
- method of document transmittal and presentation.
(Estimated study time: 1 hour 23 minutes)
- Introduction
- Insurance Certificate
- General L/C Insurance Requirements
- All Risks Coverage
- Full Insurance Policy Required
- Other Certificates/Documents
- Preparation of Drafts Drawn under a Letter of Credit
- General L/C Draft Requirements
- L/Cs for which Drafts are Not Used
- L/C Document Transmittal Letter
- L/C Document Transmittal Letter Is Always Needed
- References & Contact Party
- Remittance Instruction
- Bank-to-Bank Method of Document Transmittal
- Format
Avoiding Document Rejection by L/C Negotiating Bank; Negotiation and Payment
In this lesson we look at the most common types of errors a negotiating bank is looking for when examining documents under a letter of credit. Knowing these will help to avoid having your documents rejected and/or payment delayed while you correct errors and omissions. We conclude our coverage of L/Cs with a look at the actions of the negotiating bank following presentation of documents.
(Estimated study time: 2 hours 20 minutes)
- Introduction
- Scrutinize L/C Document before Presentation
- Pre-Presentation Document Scrutiny
- The Four Most Common Types of L/C Discrepancies
- Discrepancies are Costly
- Checklist of Typical L/C Discrepancies
- Negotiating Bank Actions upon Receipt of L/C Beneficiary's Documents
- General—UCP Requirements
- Document Examination by Negotiating Bank
- Negotiating Bank Options with L/C Discrepancy(s)
- Presenter's Response to Discrepancies—General
- Discrepancies that Cannot be Corrected
- Letters of Credit That Expire During the 5-Day Negotiation Period
- L/C Amendment vs. Risks of Requesting a Waiver or "Approval to Pay"
- Expired Letter of Credit
- Completion of L/C Negotiation—Payment
Special Payment Situations; Reduction in Risk for Open Account Sales
Much trade today is based on open account credit, for which we address the basics. Next comes a brief discussion of special situations, and finally, how letters of credit may be used in connection with, or as a means of, trade financing.
(Estimated study time: 40 minutes)
- Introduction
- Reduction of Open Account Credit Risk
- Credit Application & References
- General
- Credit Application Form
- Reference/Credit Checks
- The Credit Decision, Options
- Special Purpose Payment Situations
- Payment into Escrow
- Installment Purchases
- Purchase by Other than Buyer/Ultimate Consignee
- Global Business Operations
- Trading Companies
- Payment Indemnities; Collateral
- Payment Schedule Linked to Shipments
- Credit Insurance
- Forfaiting without Recourse
- Transaction Financing/Transferability
- Transaction Transference/Substitution of Parties
- Buyer (Importer) Financing
- Seller (Exporter) Financing
A Freight Forwarder's Role in Foreign Collections
Whenever collection of the purchase price of goods is linked to the shipment, the forwarder arranging the shipment becomes involved in the collection process. This lesson addresses this involvement from the forwarder's perspective.
(Estimated study time: 43 minutes)
- Introduction
- A Forwarder's Role vis-à-vis Payment Terms
- Before Shipment: Advice/Quotation/Planning
- Advice to Clients; Information and Referral Sources
- Anticipate Requirements to Avert Problems
- Scrutinize L/Cs; Identify Problems Early
- Identify and Resolve L/C Problems Early
A Forwarder's Key Letter of Credit Concerns
This lesson addresses a number of operational issues a freight forwarder may face when processing a shipment subject to a letter of credit.
(Estimated study time: 37 minutes)
- Introduction
- Forwarder Key Concerns when Processing a Shipment for Payment under a Key Letter of Credit
- Develop and Use an L/C Checklist
- Documents Others Must Produce, Process or Approve
- Who Will Present ("Bank") the L/C Documents?
- General
- Banking Documents Prepared by Another Forwarder
- Critical Dates/Deadlines
- Shipment Dates—Latest, Earliest and Partial Shipments
- Deadline for Document Presentation
- L/C Expiry Date
- Presentation with Discrepancies
- Document Rejection/Discrepancies
Processing Other Types of Collections; Document Transmittal & Follow-Up
This final lesson covers issues which arise in processing collections via carriers (COD, Carrier Collect), shipping document distribution for each method of collection, and when a forwarder should become in payment follow-up. These issues are important to whoever becomes involved in choosing among payment options.
(Estimated study time: 1 hour 2 minutes)
- Introduction
- Processing Other Payment Terms
- Documentary Draft
- COD and Carrier Collect
- Preparation of Shipping Documents
- General
- Bill of Lading
- Form and Consignment of B/L
- L/C Compliance
- Distribution of Shipping Documents
- Importance of Correct Document Distribution
- Stay Organized
- Goods Paid for in Advance
- General
- Ocean Shipments
- Airfreight Shipments
- Shipments under a Letter of Credit
- Documentary Draft Collection
- COD/Carrier Collect Shipments
- Open Account Credit Terms/Consignment
- Third-Party Payer
- Payment & Follow-up
- Resolving Discrepancies & Problems
- Routine Payment Follow-up