Letter Of Credit
Who is the beneficiary
The person who is going to be payed, usually the seller of goods
what it is
Payment mechanism used in international trade
to provide an economic guarantee to an exporter
Advantages
For Seller
Obligation of buyers bank to pay goods
Buyer cannot refuse to pay shipped goods
Opportunity to get financing between shipment and pyment of goods
For Buyer
Shipping time can be controlled by the buyer
Solvency is demonstrated once the L/C is done
Disadvantages
It is expensive
Based on documentation and not physical verification of goods
Crrency fluctuations
Required Documentation
Insurance Documents
Insurance Certificate
Insurance policy
Transport Documentation
Depending on mean of transport ( Air Waybill, Road Transport, Rail Transport...)
Commercial Documents
Commercial Invoice
Packing List
Inspection Certificate