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This tutorial by JBS Academy focuses on how to prepare a bill of lading (BL), outlining its importance in shipping. A bill of lading is a legal document issued by a carrier to a shipper, detailing the type, quantity, and destination of the goods. It also acts as a shipment receipt upon delivery to the predetermined location. The tutorial highlights that the specifics of a bill of lading may vary based on geographical or legal requirements. Key elements include the parties involved in the shipment: shipper, consignee, and carrier, alongside details regarding the point and country of origin, and the release agent managing the shipment upon arrival. This video is beneficial for exporters and logistics professionals.