It simply refers to the same ICC publication for the transfer process that governs the letter of credit generally.
1	It	it	PRON	PRP	Case=Nom|Gender=Neut|Number=Sing|Person=3|PronType=Prs	3	nsubj	3:nsubj	_
2	simply	simply	ADV	RB	_	3	advmod	3:advmod	_
3	refers	refer	VERB	VBZ	Mood=Ind|Number=Sing|Person=3|Tense=Pres|VerbForm=Fin	0	root	0:root	_
4	to	to	ADP	IN	_	8	case	8:case	_
5	the	the	DET	DT	Definite=Def|PronType=Art	8	det	8:det	_
6	same	same	ADJ	JJ	Degree=Pos	8	amod	8:amod	_
7	ICC	icc	NOUN	NN	Number=Sing	8	compound	8:compound	_
8	publication	publication	NOUN	NN	Number=Sing	3	obl	3:obl:to	_
9	for	for	ADP	IN	_	12	case	12:case	_
10	the	the	DET	DT	Definite=Def|PronType=Art	12	det	12:det	_
11	transfer	transfer	NOUN	NN	Number=Sing	12	compound	12:compound	_
12	process	process	NOUN	NN	Number=Sing	3	obl	3:obl:for|14:nsubj	_
13	that	that	PRON	WDT	PronType=Rel	14	nsubj	12:ref	_
14	governs	govern	VERB	VBZ	Mood=Ind|Number=Sing|Person=3|Tense=Pres|VerbForm=Fin	12	acl:relcl	12:acl:relcl	_
15	the	the	DET	DT	Definite=Def|PronType=Art	16	det	16:det	_
16	letter	letter	NOUN	NN	Number=Sing	14	obj	14:obj	_
17	of	of	ADP	IN	_	18	case	18:case	_
18	credit	credit	NOUN	NN	Number=Sing	16	nmod	16:nmod:of	_
19	generally	generally	ADV	RB	_	14	advmod	14:advmod	SpaceAfter=No
20	.	.	PUNCT	.	_	3	punct	3:punct	_
