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A Bill of Lading is a shipping document issued by a carrier to the shipper presenting details of the type, quantity and path of shipment. Besides, this bill serves as a shipment receipt when the carrier delivers the shipment at the destination. It can also act as the shipper’s proof of ownership of the delivered goods. This document must be signed by the carrier, shipper and receiver or their respective representatives and must accompany the shipped products irrespective of the form of transportation.