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This tutorial discusses the transition from physical bills of lading to electronic bills of lading. Previously, masters issued physical bills after cargo loading, authorizing agents to release them. Now, vessel owners can choose between physical and electronic versions. With electronic bills, the master still authorizes the agent, and the vessel can sail without a physical document. Upon arrival at the discharge port, unlike traditional procedures that require presenting a physical bill to the master for cargo release, owners can instruct the master to discharge cargo directly since the bill exists in electronic form, streamlining the process and eliminating the need for a physical presentation.