Bill of Lading
B/LA document used to evidence a transaction, movement, licence, inspection or customs procedure.
Last reviewed: 30 September 2026
Simple definition
A document used to evidence a transaction, movement, licence, inspection or customs procedure.
Detailed explanation
A document used to evidence a transaction, movement, licence, inspection or customs procedure. Its legal meaning, availability and evidence requirements depend on the governing customs legislation, procedure and competent authority.
Example
An importer, exporter or representative checks how “B/L” applies before submitting information or moving the goods.
Where used
Global · Customs Documents · all transport modes.
Important conditions
Requirements differ by jurisdiction, goods, procedure and date. Confirm the current official guidance before acting.
Document details
- Prepared by
- Ocean carrier, master or NVOCC
- Received by
- Shipper, consignee, banks and customs as applicable
- When required
- For ocean carriage under the carrier's transport contract
- Information
- Parties, goods, packages, vessel, ports, freight terms and document status
Common question
Does B/L apply in every country?
Not necessarily. Customs terminology, procedures and legal effects can differ by customs territory and applicable agreement.
Official source
Use the linked authority and applicable national guidance for current requirements.