Bill of Lading and Gifts

Question:
I’m preparing documents under a Documentary Credit and upon delivering the goods to the buyer, the applicant, I would like to send him a present and some free samples as he is a very good friend of mine. I will not take it up in the invoice, the Bill of Lading however will show the gifts. Would that be OK according to the Documentary Credit rules?

Answer:
No, unfortunately not, it is against the Documentary Credit rules. You are not allowed to grant free samples and goods not covered by the Documentary Credit. (International Standard Banking Practice for the examination of Documentary credits, ISBP § 64.) Furthermore it would render the documents internally inconsistent, (UCP sub-article 14)