This research is aimed to examine on the dispute settlement Letter of Credit (L/C) Import-Export insharia banking. This dogmatic study was supported by the statute and conceptual approach. The stepsof research were conducted by collecting the primary and secondary data. All of the data were notedusing card system based on the subjects of the research problem and writing system. The results of theresearch show that: First, the position of the Letter of Credit as cross-border transactions in the Shariabanking, not only just set in national contract law, but also stipulated in the International treaty provisions do not contrast with the principles of Sharia. Secondly, in the event of dispute resolution issuesof Islamic banks, according to Constitutional Court Decision No. 93/PUU-X/2012 can use two (2) thatlitigation and non-litigation. A litigation path into the absolute authority of religious courts, while thepath of non-litigation the parties can make a choice no explanation as specified in Article 55 paragraph(2) of Law Number 21 Year 2008 concerning Sharia Banking but can also take other alternatives inaccordance with a contract that banks have agreed.