الاعتماد المستندي : تعريفه أطر افه ،أنواعه

Abstract EN

Documentary credit is one of the means that contribute to facilitating international business, especially business related to sales in which two persons from two different countries are involved and thus require guarantees in favor of the seller and the buyer and these guarantees are often made by banks represented in opening the documentary credit, so this type of Sales that are made according to this guarantee, we find that they enjoy more than other sales with security and stability due to the confidence of the importer and exporter .

In view of the breadth of dealing with documentary credit, most Arab legislations have tended to stipulate it and deal with it legally, especially if we know that it generates some kind of legal obligations on its three parties (seller, buyer, bank), and the Omani legislator has organized documentary credit in articles (377) until (387) in the Commercial Law No.

(55) years (1990).

In our article, we will discuss this documentary credit what it is, its types, and its parties in accordance with Omani law.