At the beginning of April, 2002, the eUCP(Uniform Customs and Practice for Documentary Creidts for Electronic Presentation) came into force. Taking account of the trend towards electronic credits, the eUCP applies in situations where there are electronic, or part-electronic, presentations in letter of credit transaction.With the current evolution from paper to electronic credits, it was determined that the market was looking to the ICC to provide guidance in this transaction. In response, the ICC Banking Commission established a Working Group consisting of experts in the UCP, electronictrade, legal issues and related industries, such as transport, to prepare the appropriate rules as a "supplement" to the UCP. The result is the new Supplement to the Uniform Customs and Practice for Documentary Credit for Electronic Presentation or "eUCP". The eUCP is not a revision of the UCP. The UCP will continue to provide the industry with rules for paper letters of credits for many years. The eUCP is a suppliment to the UCP that, when used in conjunction with the UCP, will provide the necessary rules for the presentation of the electronic equivalents of paper documents under letter of credit. Therefore, I attempted to enhance the understanding of eUCP and to facilitate the electronic letter of credit by studying the substance of eUCP. In this paper, I studied the practical issues for the criterion of examination of the electronic records and international standard banking practice under the eUCP. The purpose of this paper is as follows. 1. Pratical issues for the eUCP and its relationship to the UCP. 2. Issues that may arise on the interpretation of eUCP relating to the nature of electronic records, practical issues for presentation, guidance for the examination of the electronic records and international standard banking practice. 3. Comparison the provisions of examination and presenta tion of electronic records under the UCP and eUCP. 4. Finally, key issues from a practical perspective that may arise on the application of the new eUCP rules.