Bill of lading The bill of lading is the document issued by the foreign shipping company, which shall be signed by the foreign shipping company for delivery and settlement of goods after the export customs clearance formalities and customs clearance. The bill of lading is issued in accordance with the required number of copies of the l/c, usually in three copies. The exporter shall keep two copies of the business, such as tax refund, etc., which shall be sent to the importer for handling the goods. The importer must hold the bill of lading, packing list and invoice to extract the goods when the goods are shipped. (the original bill of lading, packing list and invoice must be sent to the importer by the exporter.) If the goods are transported by air, the goods can be extracted directly by fax of the bill of lading, packing list and invoice. Ten, the settlement of exchange
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