This is the case where there is limited trust between exporter and importer. In this case, the exporter does not send the goods directly to the importer. Instead, the goods are sent in the name of a bank, by issuing a bill of lading in the name of this bank. The bank commits to assign the bill of lading, in future, to the importer. The purchase documents are not sent directly to the importer, either, but rather to the bank. The bank informs the importer of receiving the payment documents and payment or receipt terms (commitment by the importer to pay at a later date, typically within 30, 60 or 120 days, by signing a debt note). The purchase documents would be transferred to the importer immediately upon payment, or upon signing the note. This is the second-ranked option in terms of cost for the importer and exporter.