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Microlesson · 5-min read

Export Finance — Pre-Shipment (Packing Credit) and Post-Shipment Finance

## Financing of Export Trade by Banks

Banks provide specialized finance to exporters both before goods are shipped and after. This ensures exporters have working capital throughout the export cycle.

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## Pre-Shipment Finance (Packing Credit)

### Meaning

Also called Packing Credit — a short-term advance given to exporters before goods are shipped to fund:

  • Purchase, processing, and manufacturing of goods
  • Packing and shipping expenses

### Eligibility

Exporter must hold either:

  • A confirmed export order, OR
  • An irrevocable Letter of Credit (LC)

### Liquidation

Must be repaid within 180 days from the date of advance — through export bill proceeds or foreign remittances.

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### Types of Pre-Shipment (Packing Credit)

TypeKey Feature
Clean Packing CreditGiven without physical security of goods; based on firm order or LC alone
Against HypothecationGoods remain with exporter; bank has a charge over goods; requires stock statements
Against PledgeGoods are under bank's physical control (lock and key)
ECGC GuaranteeBank obtains credit risk cover from the Export Credit Guarantee Corporation
Forward Exchange ContractExporter enters forward deal with bank to hedge forex risk when billing in foreign currency

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## Post-Shipment Finance

### Meaning

Finance given after goods are shipped and until the export payment is actually received from the foreign buyer.

### Forms of Post-Shipment Finance

FormExplanation
Discounting Export BillsBank discounts bills drawn under confirmed export sale — exporter gets funds immediately
ECGC GuaranteeRisk cover on non-payment by foreign buyer for post-shipment bills
Advance against Bills Sent for CollectionFinance while export bills are still in transit/collection process
Advance against Duty Drawbacks/SubsidiesFinance against government receivables (tax/duty refunds owed to exporter)

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### Other Bank Facilities for Exporters

  • Letters of Credit (LCs) for purchasing raw materials from suppliers
  • Bank Guarantees — for advance payments, excise duty waivers
  • Deferred Payment Export Credit
  • Credit reports on foreign buyers (due diligence support)
  • Trade and economic intelligence services

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> Key distinction: Pre-shipment finance → production funding. Post-shipment finance → receivables funding. Both bridge the cash flow gap in the export cycle.

Worked example

### Example 1

An Indian garment exporter receives a confirmed order from a UK buyer for ₹2 crore worth of goods to be shipped in 3 months. The exporter needs ₹80 lakh to buy fabric and pay workers. The bank grants packing credit of ₹80 lakh (pre-shipment finance). After shipping, the exporter's export bills are discounted by the bank (post-shipment finance), and the proceeds repay the packing credit.

### Example 2

An exporter sells in USD. To hedge forex risk on a ₹1 crore = $120,000 export, the bank offers a Forward Exchange Contract — the exporter locks in today's exchange rate for receiving USD 3 months later. Even if the dollar weakens, the exporter is protected. This is a type of pre-shipment facility.

### Example 3

An exporter ships goods and sends export bills to the foreign buyer's bank for collection. Payment may take 60–90 days. The exporter's bank provides 'Advance against Bills Sent for Collection' — giving the exporter immediate liquidity while bills are being collected, which is a form of post-shipment finance.

⚠️ Common exam mistakes

  • Confusing pre-shipment and post-shipment finance — pre-shipment (packing credit) is for production/preparation BEFORE goods ship; post-shipment is for the period AFTER goods ship until payment arrives.
  • Stating packing credit has no eligibility condition — the exporter MUST have a confirmed export order OR an irrevocable Letter of Credit; it cannot be availed without one.
  • Confusing Hypothecation with Pledge — in Hypothecation (packing credit), goods remain with the exporter; in Pledge, goods are physically in the bank's custody.
  • Thinking ECGC provides finance — ECGC (Export Credit Guarantee Corporation) provides GUARANTEE/INSURANCE against non-payment; the actual finance still comes from the bank.
  • Forgetting the 180-day liquidation rule for packing credit — it must be repaid within 180 days, failing which it loses the concessional packing credit interest rate.
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