What is a LETTER OF CREDIT?

A LETTER OF CREDIT is any arrangement, however named or described, whereby the issuing bank acting at the request and on the instructions of a customer  (applicant) or on its own behalf, binds itself to:

Pay to the order of, or accept and pay drafts drawn by a third party (beneficiary); or
Authorize another bank to pay or to accept and pay such drafts; or
Authorize another bank to negotiate, against stipulated documents.

However, the terms and conditions of the credit must be complied with.  (Uniform  Customs  &  Practice  for Documentary Credits, Art. 2)