Letter of Credit / Bank Guarantee
A Letter of Credit (LC) and a Bank Guarantee (BG) are financial instruments issued by banks to secure business transactions and reduce payment risks between buyers and sellers.
They serve as a trust mechanism, assuring one party that payment will be made or obligations will be fulfilled, even if the other party defaults.
These instruments are crucial for trade finance, government contracts, and international business transactions, providing financial security and credibility in business dealings.
Types of Letter of Credit / Bank Guarantee
Letters of Credit and Bank Guarantees differ based on their structure, purpose, and conditions.
Below are the most common types used in domestic and international trade:
Sight Letter of Credit
Payment is made immediately upon presentation and verification of required shipping or trade documents. Used in international trade for quick payment settlements.
Usance / Term Letter of Credit
Payment is made after a specific period (30, 60, or 90 days) from document presentation. Ideal for buyers seeking short-term credit or deferred payment.
Revocable Letter of Credit
Can be modified or cancelled by the issuing bank without prior consent of the beneficiary. Rarely used due to higher risk for exporters.
Irrevocable Letter of Credit
Cannot be altered or cancelled without consent from all parties (buyer, seller, and bank). This is the most common and secure form of LC in global trade.
Confirmed Letter of Credit
An additional guarantee is provided by a second bank (confirming bank), assuring the exporter of payment even if the buyer’s bank defaults.
Standby Letter of Credit (SBLC)
Acts as a safety net — payment is made only if the buyer fails to fulfill their financial obligations. Common in large projects, rentals, or service contracts.
Why Is Letter of Credit / Bank Guarantee Important?
Ensures Trust Between Parties
Builds confidence between buyers, sellers, and banks in both domestic and international trade.
Reduces Payment Risk
Protects exporters from non-payment and importers from non-delivery.
Facilitates Trade Finance
Helps businesses engage in large-scale transactions and global trade without immediate cash flow issues.
Enhances Business Credibility
Demonstrates financial stability and builds trust with clients, suppliers, and government authorities.
Supports Government and Infrastructure Contracts
Required in tenders, EPC contracts, and public projects to assure performance and payment compliance.
FAQs
What is a Letter of Credit (LC)?
A Letter of Credit is a document issued by a bank guaranteeing that the seller will receive payment once the buyer meets all agreed conditions.
What is a Bank Guarantee (BG)?
A Bank Guarantee is a financial assurance from a bank that it will cover losses or obligations if the borrower or contractor fails to perform as agreed.
What is the difference between LC and BG?
- LC ensures payment for goods or services.
- BG ensures performance or repayment of obligations. In an LC, the bank pays directly; in a BG, the bank pays only if the customer defaults.
Who can apply for an LC or BG?
Any business entity, exporter, importer, or contractor engaged in trade, project work, or service contracts can apply through their bank.
What documents are required to apply?
- Company KYC and business registration documents
- Copy of trade contract or purchase order
- Financial statements and bank records
- Collateral (if required by the bank)
What is the validity of an LC or BG?
Usually valid for 3 to 12 months, depending on contract duration or project timeline. Extensions can be requested through the issuing bank.
Are these facilities available for MSMEs?
Yes. MSMEs can avail LCs and BGs under government-backed trade finance schemes and through SIDBI or commercial banks.