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Letter of Credit (UCP 600)

SWIFT field-by-field breakdown, common discrepancies, best practices.

L/C types — pick by payment terms

UCP 600 (effective July 1, 2007) is the universal framework for documentary credits. Almost every L/C cites "Applicable Rules: UCP LATEST VERSION" in field 40E. Once that line is in, every interpretation defaults to the ICC text — country law steps aside on document examination.

Banks examine documents, not goods (UCP 600 Article 14). A perfect document set is the only path to payment — even a typo on the beneficiary name or a one-day-late on-board date can hold the payment for weeks while parties negotiate a waiver. Minor errors are not minor in this regime.

For sellers, time-to-payment under a compliant L/C is typically 5–10 business days after presentation. Discrepancies push it out by weeks. For buyers, opening an L/C is a payment-undertaking obligation that survives the underlying sales contract — once the credit is issued, the funds are committed even if you later regret the trade.

TypePayment timingUse caseCommon in
Sight L/CAt presentation of compliant docsFirst-time trade, low trustMost apparel and consumer goods
Usance / Deferred Payment L/C30 / 60 / 90 / 180 days after sight or shipmentTrusted buyer who needs financingCapital goods, machinery
Confirmed L/CAt presentation — second bank adds its own undertakingCountry risk on the issuing bankEmerging-market buyer
Standby L/C (SBLC)On default only — rarely drawnPerformance or payment guaranteeConstruction, services, large supply
Revolving L/CReplenishes after each drawOngoing supply contractBulk commodities
Transferable L/CAt presentation; rights transferable to a second beneficiaryMiddleman / trader without own lineBrokered transactions

SWIFT MT700 fields

FieldRequiredGuidance
40A — Form of Documentary CreditYesIrrevocable is the default under UCP 600 — revocable credits are no longer recognised by the rules.
20 — Documentary Credit NumberYesIssuing bank's unique reference. Quote it on every document the beneficiary presents.
31C — Date of IssueYesUCP 600 timing starts from here. Older issue dates may mean a stale credit — check 31D expiry.
40E — Applicable RulesYesAlmost always "UCP LATEST VERSION" — anchors the credit to UCP 600. Any other value should be questioned.
31D — Date and Place of ExpiryYesBeyond this date, the beneficiary cannot claim. Place of expiry decides where documents must be presented by the cut-off.
50 — ApplicantYesThe buyer. Address and name must match the underlying sales contract.
59 — BeneficiaryYesThe seller. Exact name match against the invoice and other documents — banks treat any spelling difference as a discrepancy.
32B — Currency Code, AmountYesISO 4217 currency + amount. Cross-check against the sales contract; mismatch is a structural defect.
39A — Percentage Credit Amount ToleranceOptionalTypically +/- 5% or +/- 10%. Without 39A, UCP 600 Article 30 default tolerances apply only in narrow conditions.
41A — Available With/ByYesWhich bank the credit is available with, and by what method: payment, acceptance, negotiation, or deferred payment. Determines where the beneficiary presents.
42C — Drafts atOptionalUsed when drafts are required — the usance period (e.g., "60 days after sight"). Omit for pure payment credits.
42A — DraweeOptionalOn whom the drafts are drawn. Usually the issuing bank or a nominated bank.
43P — Partial ShipmentsYesALLOWED or NOT ALLOWED. Silence defaults to ALLOWED under UCP 600 Article 31, but credits almost always state it explicitly.
43T — TranshipmentYesALLOWED or NOT ALLOWED. UCP 600 Article 20 lets transhipment occur even when prohibited, if the entire carriage is covered by one B/L — common surprise to first-time sellers.
44A — Place of Taking in Charge / Dispatch / ReceiptOptionalFor multimodal transport. Often an inland point (ICD, factory). Distinct from 44E port of loading.
44E — Port of Loading / Airport of DepartureYesRequired for sea or air shipments. Must be a real sea port or airport — not an ICD.
44F — Port of Discharge / Airport of DestinationYesRequired for sea or air shipments. Must match the destination on the B/L or AWB.
44B — Place of Final Destination / For Transportation toOptionalFor multimodal. The final inland delivery point if different from the port of discharge.
44C — Latest Date of ShipmentYesThe single most-watched field. On-board date on the B/L (or AWB date for air) cannot be later than this.
45A — Description of Goods/ServicesYesGeneric description is fine and safer. Over-specifying (model numbers, HS codes, certifications) multiplies discrepancy risk on the invoice.
46A — Documents RequiredYesInvoice, transport document, packing list, insurance certificate, certificate of origin, inspection certificate. Each line is a separate trap — read carefully.
47A — Additional ConditionsOptionalSpecial terms outside the standard document set. Common source of discrepancies — non-documentary conditions are disregarded under Article 14(h) but document-linked ones are enforced.
71B / 71D — ChargesOptionalWho pays L/C fees: OUR (applicant pays all), BEN (beneficiary pays all outside issuing bank), SHA (each side pays its own bank). Watch confirming bank fees.
48 — Period for PresentationYesDays after shipment within which documents must be presented. UCP 600 default is 21 days; check the credit and the 31D expiry — whichever is earlier wins.
49 — Confirmation InstructionsYesCONFIRM (advising bank must confirm), MAY ADD (advising bank may confirm at beneficiary's request), or WITHOUT (no confirmation).
78 — Instructions to the Paying/Accepting/Negotiating BankOptionalReimbursement and document-handling instructions. Usually bank-to-bank language the beneficiary doesn't act on directly.

Common discrepancies

Reasons banks refuse the document set

  • Late presentation — documents arrive after the 21-day period (or whatever 48 specifies) or after 31D expiry.
  • Late shipment — B/L on-board date is later than 44C latest shipment date.
  • Description mismatch — invoice goods description differs from 45A wording.
  • Insufficient insurance coverage — less than 110% of CIF or whatever the credit demands; wrong currency; wrong risks covered.
  • Wrong number of B/L originals — "full set" not presented, or stated count diverges from the B/L itself.
  • Missing endorsement on order B/L — the endorsement chain to the issuing bank or to order is incomplete.
  • Partial shipment when 43P prohibits — even a split between two B/Ls on different vessels triggers it.
  • Mathematical error in invoice — line subtotals don't equal the total, or unit price × quantity doesn't reconcile.
  • Wrong notify party — notify field on B/L doesn't match the credit's instruction.
  • Insurance dated after B/L on-board date — UCP 600 Article 28 requires cover to be effective no later than the date of shipment.

Best practices

Amend before shipment, not after

If the original L/C terms can't be met — wrong port, wrong description, latest shipment date too tight — apply for an amendment BEFORE shipping. Post-shipment amendments are slower, more expensive, and sometimes refused outright by the applicant if leverage has shifted.

Use a second pair of eyes on the document set

Freight forwarder checks the transport document, bank's trade finance desk checks the credit-linked documents, your own export clerk checks the invoice math. Three independent reads before presentation catch what one reader misses every time.

Build a credit-specific checklist, not a generic template

Every L/C has its own 47A additional conditions and 46A document list. A generic "export checklist" misses the special clauses. Print the credit, highlight each requirement, tick off against the actual documents — one credit, one checklist.

Negotiate MAY ADD instead of CONFIRM when possible

If the seller wants confirmation flexibility without forcing the buyer to pay confirmation charges, ask for field 49 to read "MAY ADD". The beneficiary can then request confirmation if conditions deteriorate, without locking in the cost upfront.

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