A practice sometimes found when a seller is exporting goods to firm in a country with a closed or weak currency. The tactic is to show a higher price than normal for the goods being moved. The buyer then converts their local currency into U.S. dollars or other hard currency. Upon shipment and cash settlement, the seller receives the gross sum payment. He/she keeps the proper sales amount and deposits the excess in a bank account inside their hard currency country the belongs to the buyer.