Since I have explained in details about other aspects of triangular shipments, I mention below only about documentation in triangular shipments to hide final buyer with final seller in triangle exports.
Let us start with an example of 3 parties involved in triangle trade situated in three countries separately. ‘A’ obtains export order from ‘B’ and transfers the purchase order to ‘C’. Here, B is the final buyer and C is the final seller. Even though the financial transactions are between (A and B) and (A and C), and there is no communication or other financial movements between B and C, the cargo is moved from final seller C to final buyer B. Here, while issuing Certificate of Origin and other specific documents, the issuing authority has to disclose the shippers name and importer name in the documents which reaches to the hand of final importer who can know the details of final supplier.
In order to overcome this problem, normally A represent himself or appoints an agent in final buyer’s country to handle all shipments on behalf of him. So, A or his agent act as an Importer in the said country legally and receives goods from final seller and supplies to final seller.
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