A bill of lading (B/L) is a document that serves as a contract between a shipper and carrier and acts as a receipt for the goods being transported. The B/L contains information such as the origin and destination of the shipment, the quantity and type of goods, and the weight and dimensions of the shipment. It is used for tracking and customs clearance purposes and is considered to be a title document for the goods, as it provides evidence of ownership. In some cases, the B/L may also include instructions for the handling and delivery of the goods.
