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English: Open Account

In an Open Account transaction, the exporter conducts international business in a manner similar to the way it conducts business domestically[1]. The exporter just sends an invoice to the importer along with the shipment and trusts the customer to pay within a reasonable amount of time, commensurate with the credit usually granted in the country in which the importer operates, usually thirty to ninety days. It is essentially the conceptual opposite of Cash in Advance, as the exporter shows complete trust in the importer and ships the merchandise without any guarantee that it will be paid. The only recourse in case of non-payment is legal action in the importing country, a time-consuming and expensive process that exporters rarely undertake. This open account method should be reserved to established customers, or customers with whom the exporter expects to have an ongoing relationship. It could possibly be extended to new orders from large companies and/or companies for which commercial credit data is available, and whose credit rating is excellent[2].


Principal Flow Chart of Open Account Payment with Components of Export Credit Risk Management

OA R.jpeg

References

  1. David, P.A., Stewart, R.D. International Logistics: The Management of International Trade Operations – Cengage Learning, 2010 – p.142.
  2. ibid
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