1. Policy review: The contents of the certificate shall conform to the principles and policies of China, and there shall be no discriminatory contents.

2. Review of the credit standing of the issuing bank: In order to ensure the safe collection of foreign exchange, it is necessary to review the political and economic situation of the country where the issuing bank is located, the credit standing and business style of the issuing bank, and take appropriate measures for banks with poor credit standing as appropriate.

3. Review of the nature of the letter of credit and the payment responsibility of the issuing bank: the word "revocable" shall not be marked in the letter of credit. At the same time, the letter of credit contains the sentence that the issuing bank guarantees payment. The above three points are also the main points of bank audit, and import and export companies only do audit.

4. Audit of the amount and currency of the letter of credit: the amount of the letter of credit should be consistent with the contract amount.

5. Review of the quality, specification, quantity, packaging and other terms of the goods: the certificate covers the name, specification, quantity, packaging and unit price of the goods. Be sure to comply with the contract, especially pay attention to whether there are other special terms.

6. Review of the date of shipment, validity period and expiration place stipulated in the letter of credit: the date of shipment must be consistent with the contract. The validity of the letter of credit should generally have a reasonable interval from the date of shipment, so that there is enough time to prepare documents and settle foreign exchange after the goods are shipped. The expiry place of a letter of credit is usually required to be in China.

7. Document review: carefully review the types, copies and filling methods of documents required by the letter of credit, and handle them with caution if any abnormal provisions are found.

8. Review of other special clauses: In the review of the certificate, in addition to the above-mentioned contents, sometimes many special clauses are added to the letter of credit, such as designated shipping company, designated ship registration, ship age, class and other clauses. Or transshipment at a certain port is not allowed. Don't accept this easily.