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This tutorial by JBS Academy provides guidelines on preparing a bill of lading (BL), a legal document issued by a carrier to a shipper, detailing the type, quantity, and destination of goods. It also acts as a receipt upon delivery. The video targets exporters and logistics professionals, emphasizing the importance of including key details in the BL, such as the parties involved (shipper, consignee, carrier), the point and country of origin, and the release agent managing the shipment. Users are reminded that specific requirements may vary based on geographical or legal factors.