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This tutorial by JBS Academy explains how to prepare a bill of lading (BL), a legal document issued by a carrier to a shipper that outlines the type, quantity, and destination of goods. The BL serves as a receipt upon delivery. While general guidelines are provided, specific details may vary based on geographical or legal requirements. Essential information included in a bill of lading involves the parties involved: shipper, consignee, carrier, point of origin, and release agent managing the shipment at its destination. This video is beneficial for exporters and those in the logistics industry.