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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA LW Exams › Bill of lading
Hi sir
I came across a question on bill of lading while I was attempting the practice test
Qn. Who issues the bill of lading?
The correct option was carrier to the seller.
Could you please explain who is the carrier in this instance, is it the agent or the shipper? And why is it being issued to seller? Isn’t it suppose to be issuer by the carrier to the shipper
Here’s what it says at the top of page 56 in the free course notes …
“Bills of lading
* documents which are issued by a carrier to a seller ( or agent ) acknowledging that the carrier has received the goods and that they have been placed on board a particular vessel bound for a particular location”
The carrier is TNT or DHL or DPD or Fedex or or or
The seller is the party that gives the goods to the carrier and instructs the carrier to deliver those goods to their destination and, where this journey involves a sea passage, the seller is also titles the shipper
Does that clear it up for you?