Escrow account is useful/helpful to:

Escrow account is an account where money is kept safely with a neutral third party until all the agreed conditions between the buyer and seller are fulfilled.

In international trade, it is helpful to importers because payment is released only after goods are shipped or documents are submitted as agreed.

It is also beneficial to exporters because it assures them that the buyer has already deposited the payment and funds will be released once they meet the contract terms.

Therefore, an escrow account protects the interests of both importers and exporters, making the correct answer Option C.