I en importremburs er den juridiske enhed køberen eller ansøgeren til rembursen . I en eksportremburs er den juridiske enhed sælgeren eller beneficianten af rembursen . Følgende parter er involveret i en kreditnota :

For an import letter of credit , the legal entity is the buyer or the applicant for the letter of credit . For an export letter of credit , the legal entity is the seller or the beneficiary of the letter of credit . The following parties are involved with a letter of credit :
