Major purpose of this report is to analysis Export Import Business of NCC Bank Limited. Other objectives are find out how private commercial banks function in operating foreign exchange business in Export Import section and find out which type of Latter of Credit facilities they are providing. This report also focus what are the procedures for L.C in this bank, what are the natures of L.C, which parties are involved in L.C and what are the process for L.C proposal. All discussions are based on Export Import Business perspective. Finally problems and recommendation of NCC Bank Limited.