Back to Back LC (BBLC) involves 2 LCs, one export LC (Master LC) in favour of the customer (Middleman) and another Import LC (Baby LC) in favour of the ultimate supplier. Upon receipt of the Master LC, the Middleman requests CB Bank to issue Baby LC that is closely matched with the terms and conditions of the Master LC except such differences as curtailment of expiry, shipment date, latest date for presentation of documents, amount, unit price, quantity of goods, increase in amount for insurance coverage. The settlement of the import LC (Baby LC) comes from the Export LC (Master LC) proceeds.
Back to Back LC
Back to Back LC


