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Essential Checklist for Letters of Credit

8 min read 15 Jan 2024

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A practical method to reduce discrepancies and shorten time-to-cash in LC operations.

1) Before issuance (contract & LC draft)

  • Align Incoterms, delivery and insurance responsibilities.
  • Agree issuing/confirming banks: rating, jurisdiction, average timelines.
  • Define RACI for critical docs: B/L, CI, COO, certificates.
  • Use measurable terms (quantities, tolerances, latest shipment, ports).

Contract checklist

  • Clear payment terms (sight/deferred)
  • Parties and banks identified
  • Goods and delivery aligned with LC
  • "No ambiguous wording" clause

2) LC text essentials (UCP 600)

  • Avoid non-documentary conditions.
  • Require obtainable documents within the presentation period (21 days unless agreed).
  • Define latest shipment, place of taking in charge and presentation period.

3) Shipment & documents

  • Align data across B/L, CI, PL, COO.
  • Check on-board notation, dates and ports.
  • Prepare a cover letter and complete document pack.

4) Presentation & follow-up

  • Present within deadlines and keep receipts.
  • Track discrepancies, waivers and bank feedback.
  • Update the playbook after each case.

Common pitfalls

  • Goods descriptions differ across documents
  • Inconsistent dates (latest shipment vs B/L)
  • Non-documentary conditions
  • Insurance not aligned with Incoterms

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