Tuesday, April 23, 2019

Murabahah Import Letter of Credit Facility: Features and Criteria

Murabahah Import Letter of Credit

3. Murabahah Import Letter of Credit Facility

Murabahah Import Letter of Credit is a facility that the bank extends for applicants  who engaged in the import business or other applicants who import for various  purposes using the Bank's own funds, at  zero percent margin paid, based on markup  agreement.  Murabahah financing requires the bank  and the customer/importer to sign at least  two agreements separately; one for the  purchase of to be imported goods, and the  other for appointing the importer as the  agent of the bank (agency agreement).  Once these two agreements are signed, the  importer can negotiate and finalize all terms  and conditions with the exporter on behalf  of the bank.
The Bank extends one-time or revolving  Murabahah Import Letter of Credit facilities. A One-Time Murabahah Import Letter of  Credit financing is a non-renewable Letter  of Credit facility extended to applicants,  such as investors, importers, and others  that have no import Letter of Credit Facility  or who want to import over and above the  existing import letter of credit facility limit.  Revolving Import Letter of Credit  financing is a form of credit facility where  the limit is reviewed periodically when the  customer fulfills the bank's requirement.


Unique Features  



  • The financing officer shall strictly follow  the general financing processing stages of  Murabahah. 
  • Moreover, the following specific  major phases/procedures shall be observed,  while processing Murabahah Import Letter  of Credit 
  • The customer requests the bank to open a  letter of credit to import goods from abroad  through an application enclosing a pro  forma invoice and providing all the  necessary details and information 
  • After securing the necessary guarantee  and scrutinizing the application, the bank  opens a letter of credit. 
  • The customer endorses a Master  Murabahah Financing Agreement. The cost  of the goods and the conditions of delivery  are negotiated. 
  • When the shipment of goods takes place  and the correspondent bank advices the  CBE and sends documents i.e., after the  confirmation of the bank's ownership of  goods in question through acquisition of  related documents, an agreement of sale is  signed with the customer. 
  • The customer settles the L/C document at cost plus profit.
  • All costs/charges (e.g. SWIFT charges,  L/C opening commission) shall be included  in the cost of Murabahah commodity. 
  • Import Letter of Credit facility shall be  reviewed every year unless the bank  demands it to be reviewed by the Financing  Approval Team before this period for any  remedial action when the performance of  the account is deteriorating 
  • The sum of each advances (the  summation of each sales price) made by  the Bank shall not exceed the facility limit. 
  • The Bank shall demand security deposit  /Hamish Jiddiyah/ in form of cash at least  30% of the L/C opening amount. 
  • Each advance should be settled within a  week from the date of advice. 



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