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if we search the meaning of the term bill it is defined as a printed or written statement of the cost for the goods or services delivered or to be delivered the term relaid means to put the cargo onto a shape or other form of goods carrier thus a bill of lading in shipping is a record of the traded goods which have been received on board it is a document that establishes an agreement between a shipper and a transportation company for the transportation of goods transportation company or carrier issues these records to the shipper a bill of lading indicates a particular carrier through which the goods have been placed to their final destination and the conditions for transporting the shipment to its final destination land ocean and air are the means used for bills of lading the importance of bills of lading the carrier need not require all originals to be submitted before delivery it is therefore essential that the exporter retains control over the full set of originals until payment i