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Islamic Trade Finance – Chronology Where Bill of Lading Is Sent Directly to Customer (Bank Has No Control)
Example Scenario
A Malaysian importer/customer wants to import:
  • industrial equipment from Germany.
Equipment Price
RM1,000,000
The customer obtains:
  • Islamic trade financing facility.
In this structure:
the Bill of Lading (B/L) is sent directly to the customer,
so:
❌ the Islamic bank does NOT control the goods through the B/L.
This is one of the arrangements mentioned in:
  • istijrār;
  • certain import financing facilities.


STEP 1 — Customer Wants to Import Goods
The customer contacts:
  • German exporter/supplier.
The customer agrees to buy:
  • industrial equipment.


STEP 2 — Customer Requests Financing From Islamic Bank
The customer asks:
  • Islamic bank for import financing facility.
The Islamic bank agrees:
  • subject to financing terms.


STEP 3 — Islamic Bank Issues Letter of Credit (LC)
The Islamic bank issues:
a Letter of Credit (LC)
to the exporter.
The LC guarantees:
✅ payment to exporter
if:
  • exporter ships goods properly;
  • exporter submits required documents.


IMPORTANT DIFFERENCE IN THIS STRUCTURE
The LC instructions provide that:
the Bill of Lading will be issued directly to customer/importer,
NOT:
  • to the bank;
  • not “to the order of the bank.”
Thus:
❌ bank does not control shipment documents.


STEP 4 — Exporter Ships Goods
The exporter loads:
  • industrial equipment onto ship.
The shipping company then issues:
Bill of Lading (B/L).


STEP 5 — Bill of Lading Names Customer
The B/L states:
Consignee
➡ Customer/importer directly.
NOT:
  • Islamic bank.
Thus:
✅ customer directly controls release of goods.


IMPORTANT CONSEQUENCE
Because customer is consignee:
  • customer can directly claim goods from shipping company.
The bank:
❌ does not possess constructive control over goods through B/L.


STEP 6 — Exporter Receives Original B/L
The exporter physically receives:
  • original shipping documents.


STEP 7 — Exporter Submits Documents to Bank
The exporter still submits:
  • invoice;
  • B/L copy/original;
  • shipping documents
to bank for payment under LC.
Why?
Because:
  • bank promised payment through LC.


STEP 8 — Islamic Bank Pays Exporter
After checking documents:
✅ bank pays exporter.


STEP 9 — Ship Arrives in Malaysia
The ship reaches:
  • Malaysian port.
Since:
  • customer already named consignee in B/L,
the customer:
✅ can directly collect goods from port.


STEP 10 — Customer Repays Bank
The customer later settles:
  • financing obligation with Islamic bank,
    according to financing arrangement.


IMPORTANT DIFFERENCE FROM BANK-CONTROLLED B/L
In Bank-Controlled Structure
B/L Names
➡ bank.
Result
✅ bank controls goods.


In Direct-to-Customer Structure
B/L Names
➡ customer.
Result
❌ bank does not control goods through B/L.


Ownership and Control in This Structure
During Shipment
Usually:
✅ customer may already have direct control rights through B/L.
The bank’s role mainly becomes:
  • payment financier;
  • LC issuer.


Why Would This Structure Be Used?
It may be used:
  • for commercial convenience;
  • where importer has strong creditworthiness;
  • where bank accepts lower documentary control.


Islamic Finance Perspective
This structure creates:
  • less direct ownership/control by bank.
Therefore:
  • Sharī‘ah structuring becomes more sensitive.
Islamic banks must ensure:
  • financing does not become merely cash lending with profit.
This is why:
  • bank-controlled B/L structures are often preferred in murābahah trade financing.


Chronological Summary
Step 1
Customer wants to import goods.

Step 2
Customer requests Islamic financing.

Step 3
Islamic bank issues LC.

Step 4
Exporter ships goods.

Step 5
Shipping company issues B/L directly to customer.

Step 6
Exporter submits documents to bank.

Step 7
Bank pays exporter.

Step 8
Ship arrives Malaysia.

Step 9
Customer directly collects goods.

Step 10
Customer repays financing to bank.


Important Principle
If B/L Names Bank
➡ bank controls goods.
If B/L Names Customer
➡ customer controls goods directly.
The:
Bill of Lading determines practical control and right to claim the shipment from the carrier.

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