Loading...

Purchase and Sale of Goods in Home and Foreign Trade

Please log in as a student to use AI features.

Purchase and Sale of Goods in Home and Foreign Trade

i. Procedure and Documents Used in Business

In both home and foreign trade, a series of formal procedures and documents ensure smooth transactions, accurate record-keeping, and legal compliance. These documents are essential for effective communication, cost management, and dispute resolution.

1. Order

An order is a document issued by a buyer to a seller, indicating the goods or services they wish to purchase. It contains important details like the quantity, price, and delivery terms.

2. Indent

An indent is a formal written request from the buyer to the seller, typically used in international trade. It serves as an order but is used more specifically for larger quantities or bulk orders.

3. Consular Invoice

A consular invoice is a document required in international trade, which certifies the value, quantity, and origin of goods. It is stamped by the consulate of the country of import.

4. Ordinary Invoice

An ordinary invoice is a standard document issued by the seller to the buyer for the sale of goods or services. It includes details such as prices, quantities, and payment terms.

5. Credit/Debit Notes

6. Proforma Invoice

A proforma invoice is a preliminary bill of sale provided by the seller before the goods are shipped or delivered. It includes details like the expected prices and terms but is not a request for payment.

7. Letter of Hypothecation

A letter of hypothecation is a document used to pledge goods or assets as collateral to secure a loan or credit facility.

8. Documentary Credit (Letter of Credit)

A documentary credit (or letter of credit) is a guarantee from a bank that a seller will receive payment from the buyer, provided the seller meets specific conditions outlined in the letter.

9. Certificate of Origin

A certificate of origin certifies the country in which the goods were manufactured or produced.

10. Certificate of Inspection

A certificate of inspection is issued by an inspection agency to confirm that goods meet the required standards before shipment.

11. Insurance Certificate

An insurance certificate proves that the goods in transit are insured. It outlines the coverage and conditions of the insurance.


ii. Price Quotation

In trade transactions, price quotations define the cost of goods or services. The terms used in these quotations determine pricing, discounts, and responsibilities for shipping and insurance.

1. Trade Discount

A trade discount is a reduction in price offered to customers, often based on the volume of their order or long-term relationship.

2. Cash Discount

A cash discount is given for early payment. It encourages buyers to settle their bills quickly.

3. Quantity Discount

A quantity discount is offered when a buyer purchases in large quantities.

4. COD (Cash on Delivery)

COD is a payment term where the buyer pays for goods at the time of delivery.

5. CWO (Cash with Order)

CWO means that payment is made in full at the time of placing the order.

6. CIF (Cost, Insurance, and Freight)

Under CIF, the seller is responsible for the cost of goods, insurance, and freight to deliver goods to a port of destination.

7. FOB (Free on Board)

Under FOB, the seller’s responsibility ends once the goods are loaded onto the ship. The buyer is responsible for the costs and risks thereafter.

8. E & OE (Errors and Omissions Excepted)

This term indicates that the prices quoted may contain errors and are subject to revision.

9. Ex-Works

Ex-Works means that the seller makes the goods available at their premises, and the buyer takes responsibility for all further costs and risks.

10. LOCO (Locomotive)

This term refers to the sale of goods at a specified location, where the buyer is responsible for transportation beyond that point.

11. FAS (Free Alongside Ship)

With FAS, the seller is responsible for delivering goods to the dock next to the ship, with the buyer assuming responsibility once the goods are beside the ship.

12. FOR (Free on Rail)

Under FOR, the seller pays for all costs up to the point where goods are delivered to a rail transport system.

13. Franco

Franco is a pricing term where the seller is responsible for all delivery costs up to a specified point.


iii. Terms of Payment

The terms of payment specify the conditions under which payments for goods and services will be made.

1. Cash/Spot Payment

Cash/Spot Payment refers to immediate payment made at the time of the transaction.

2. Purchase and Deferred Payment

Purchase payment refers to an immediate payment, while deferred payment allows the buyer to pay at a later date, often with interest.


iv. Means of Payment

Various methods are used for the payment of goods and services, depending on the agreement between the buyer and seller.

1. Legal Tender

Legal tender refers to coins and banknotes recognized by law as acceptable for settling debts.

2. Cheques

A cheque is a written order directing a bank to pay a specific amount from the account of the drawer to the payee.

3. Standing Order

A standing order is an instruction to a bank to pay a fixed amount at regular intervals.

4. Bank Draft

A bank draft is a payment made by a bank on behalf of the buyer, guaranteeing the amount to the seller.

5. Stamps

Stamps are used for official payment or fees, often in postal transactions.

6. Postal Orders and Money Orders

Both postal orders and money orders are prepaid methods of sending money through the postal service.

7. Bills of Exchange and Promissory Note

A bill of exchange is a written order to pay a certain sum of money, while a promissory note is a promise to pay.

8. Mail Transfer

Mail transfer allows the transfer of money from one place to another via postal services.

9. Traveller’s Cheques

Traveller’s cheques are pre-printed cheques used to carry money when traveling.

10. Telegraphic Transfer (TT)

A telegraphic transfer is a fast electronic method of transferring money from one bank account to another.

11. E-payment

E-payment refers to online payment methods using platforms like PayPal, credit cards, or mobile banking.


This note covers key documents, price quotations, payment methods, and procedures essential for understanding trade transactions. It incorporates both home and foreign trade elements, emphasizing real-world applications and common practices in commerce.