A bill of lading should only be issued once goods have been received, either into the custody of a carrier or forwarder, e. g. at an inland container depot (a "received" bill of lading), or on board the vessel (a "shipped" or "ocean" bill of lading). Acting as a receipt for goods is the basic function of any bill of lading.
How does a bill of lading function as a receipt for goods?
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