From a Legal Point of View the Uniform Customs and Practices

From a legal point of view the Uniform Customs and Practices for Documentary Credits (UCP) are most accurately described as

A) something everyone follows who is filling out banking documents in the course of domestic transactions in Canada.
B) guidelines drawn up by the federal Ministry of Finance that banks are required to follow in international transactions.
C) regulations in Canada.
D) law in Canada.
E) generally accepted rules governing letters of credit that are typically incorporated by reference in letters of credit.