This research investigates the impact and provisions of the responsibility of banks in documentary credits from an applied, comparative, legal jurisprudence perspective. The importance of this issue emanates from the fact that documentary credits has become the main pillar for the international trade. To attain the objectives of this research, the researcher used the objective comparative analytic inductive approach hoping to reach at authentic scientific facts; through tracing concepts and statements to the genuine authors, referencing verses to the respective chapters and authenticating the chain of relevant Prophet traditions based on recognized books of tradition and relating their context in an accurate quoting approach. The research treated the documentary credits in general and the related provisions. Further, it provided the definition for the documentary credits as a legal terminology, in addition to addressing the concept in jurisprudence, beside the conditions and manifestations, as well as the designated rule documentary credits. The results of this research reflected that the written reliance is a written undertaking. This will include all parties and relations between them and their obligations. There is a similarity in the procedures for opening documentary credit in all banks. The banks may take a commission to open documentary credits in the form of a percentage, Only the full credit coverage. The results also indicate that the evidence required in the cases of banks is documentary evidence as banks do not deal with their customers orally. The results of the research are reflected in the recommendation to establish uniform regulations by the Bank of Sudan to regulate all matters relating to documentary credits in accordance with the International Standard Rules and Customs for Documentary Credits. This amendment obliges the banks to comply with the customary rules of dealing and the common general conditions issued by the ICC.