Trade & Business

Bangladesh Trade Finance & Payment Guide: LC, TT & Foreign Exchange Risk Management

Overview of Bangladesh's Trade Finance Environment

Bangladesh's trade finance environment differs significantly from Korea's. Under the strict foreign exchange regulations of Bangladesh Bank (BB), approximately 80% of import payments are settled via Letters of Credit (LC). Telegraphic Transfer (TT) and documentary collection (D/P, D/A) are permitted only under limited conditions. These restrictions are designed to manage foreign exchange reserves and prevent capital outflows.

For Korean exporters, the most critical considerations in transactions with Bangladeshi buyers are a thorough understanding of LC terms, prevention of document discrepancies, and foreign exchange risk management. The Bangladeshi Taka (BDT) has depreciated approximately 30% against the US dollar over the past two years, directly impacting buyer purchasing power and payment capacity.

Approx. 80%
LC Payment Share
Of import payments
BDT 121–125
BDT/USD Rate
As of March 2025
Approx. 30%
Currency Depreciation (2 yrs)
2023–2025
$21 billion
Foreign Reserves
As of March 2025
7–15 days
LC Opening Time
Including document prep
10–100%
Import Margin Required
LC cash deposit
61
Commercial Banks
Licensed institutions
Recommended
Trade Insurance
K-SURE coverage

Payment Method Comparison

Payment methods available for Bangladesh import transactions fall into four categories: LC (Letter of Credit), TT (Telegraphic Transfer), D/P (Documents against Payment), and D/A (Documents against Acceptance). Under Bangladesh Bank regulations, import payments are required to use LC as the default method, with TT permitted only under specific conditions. The following compares each method in terms of cost, risk, and processing time.

Payment Methods: Cost, Risk, and Processing Time Comparison
Payment MethodExporter RiskImporter CostProcessing TimeApplicable Conditions
Irrevocable LCLowLC fee 0.5–2% + margin 10–100%7–15 days to openStandard imports (default)
Sight LCVery lowImmediate payment; margin burdenUpon document arrivalBuyers with strong liquidity
Usance LCLowInterest burden (6–12% p.a.)Payment 30–180 days post-shipmentMost common transaction type
T/T AdvanceNoneFX conversion feeImmediateSmall amounts/samples (BB approval needed)
T/T After ShipmentHighFX conversion fee30–90 days post-shipmentRequires established trust
D/P (Documents against Payment)MediumCollection feeUpon document arrivalLimited permission
D/A (Documents against Acceptance)HighCollection fee + interest30–90 daysVery limited permission
LC (Letter of Credit) — Recommended
SecurityHighest
Buyer BurdenMargin 10–100% + fees
Processing Time7–15 days to open
Documentation RiskDiscrepancy risk applies
Best ForMost export transactions
Central Bank StatusDefault payment method
TT (Telegraphic Transfer) — Conditional
SecurityModerate (conditional)
Buyer BurdenFX conversion fee only
Processing Time1–3 days
Documentation RiskNone
Best ForSmall amounts, samples, services
Central Bank StatusBB prior approval required

LC Opening: 7-Step Process

In Bangladesh, the LC is opened by the importer (buyer) through their bank. LC opening requires an Import Registration Certificate (IRC), Trade Identification Number (TIN), and VAT registration as prerequisites. The margin (cash deposit) ratio is determined by the buyer's creditworthiness with their bank. Korean exporters must verify LC terms in advance and ensure the Proforma Invoice is prepared with precision.

7 Steps from LC Opening to Payment Receipt
1. PI Issuance
Korean exporter sends Proforma Invoice to buyer
2. LC Opening Application
Buyer applies to bank (deposits margin)
3. LC Issuance
Issuing bank sends LC to advising bank (via SWIFT)
4. LC Advising
Korean advising bank forwards LC to exporter
5. Shipment & Document Submission
Exporter ships goods, submits negotiation documents
6. Document Examination
Bank reviews documents for compliance
7. Payment
Sight LC: immediate / Usance LC: payment at maturity

Exchange Rate Risk and Foreign Exchange Controls

The Bangladeshi Taka (BDT) has depreciated approximately 30% against the US dollar since 2022, moving from BDT 86/USD to BDT 121–125/USD as of March 2025. This has significantly increased the real cost of imports for buyers. Additionally, Bangladesh Bank has tightened foreign exchange controls, and cases of LC opening delays due to dollar shortages have emerged.

BDT/USD Exchange Rate Trends and Foreign Reserves
PeriodBDT/USDChangeForeign ReservesNotes
June 2022BDT 86Baseline$42 billionStable period
June 2023BDT 108+25.6%$31 billionSharp depreciation
June 2024BDT 117+36.0%$25 billionContinued depreciation
March 2025BDT 121–125+41–45%$21 billionStabilization attempts
01
Exchange Rate Hedging Strategies
Forward contracts: Lock in exchange rates via 3–6 month forward contracts through your Korean bank. Cost is approximately 2–4% per annum. Essential for large transaction values. KEXIM's exchange fluctuation insurance is also available.
02
USD Invoicing Principle
All Bangladesh export transactions should be contracted in US dollars. BDT-denominated contracts transfer the full exchange rate risk to the exporter. LCs should also be denominated in USD as standard practice.
03
Dollar Shortage Risk
When Bangladesh's foreign reserves decline, banks face dollar supply constraints that can delay LC openings or payments. Verify the credit rating (A through D) of the buyer's bank in advance. Prefer buyers banking with A-rated institutions.
04
Central Bank Foreign Exchange Regulations
Bangladesh Bank requires import LC margins (cash deposits) ranging from 10% to 100%. Luxury and non-essential goods carry higher margin requirements, while raw materials and machinery enjoy lower rates. Margin rules are revised frequently, so always confirm the latest requirements.

Trade Insurance and Financial Support

For trade with emerging markets like Bangladesh, trade insurance is strongly recommended. Leveraging K-SURE (Korea Trade Insurance Corporation) export insurance and KEXIM (Export-Import Bank of Korea) financial support can significantly reduce payment risk exposure.

Korean Trade Finance Support Institutions and Products
InstitutionProductCoveragePremium/InterestEligibility
K-SUREShort-term Export Insurance90–95% of export value0.3–1.5%LC, D/P, D/A, TT transactions
K-SUREExport Credit GuaranteeBank loan guarantee0.5–2%Companies with export track record
K-SUREExchange Fluctuation InsuranceFX loss protection2–4%USD-denominated transactions
KEXIMExport Financing LoanPre-payment of export proceeds3–5% p.a.Companies with export track record
KEXIMEDCF-linked FinancingBangladesh ODA projectsConcessional (0.01–0.2% p.a.)Infrastructure projects
KOTRAExport Voucher ProgramMarketing & clearance costsGovernment-subsidized (70%)SMEs

Top 5 Trade Finance Mistakes

Bangladesh Import Customs Clearance GuideReview customs tariff systems, clearance documents, and HS code classification
2025 Korea-Bangladesh Trade TrendsReview product-level trade structures and emerging trends
Korea-Bangladesh Trade Operations GuideReview overall import/export procedures and buyer matching practices

Trade finance with Bangladesh is characterized by three distinctive features: an LC-centered payment structure, foreign exchange controls, and currency depreciation risk. With accurate understanding and thorough preparation, stable transactions are achievable. K-SURE trade insurance, KEXIM export financing, and forward contract hedging should serve as baseline practices. Meticulous LC term pre-review and document compliance management are non-negotiable. The KOTRA Dhaka Trade Office can provide buyer credit investigations and local banking intelligence—Korean exporters are strongly encouraged to leverage these resources.

trade-financeLCexchange-rateforex-regulationtrade-insurance
Bangladesh Trade Finance & Payment Guide: LC, TT & Foreign Exchange Risk Management | Dhaka Trade Portal