In practice: always check the draft B/L before the vessel sails. Shipper, consignee, cargo description, package count and weights must match the commercial invoice and packing list, because customs at destination compares them line by line. Corrections after issue need a B/L amendment, which usually costs a fee and can delay release. Whoever holds a negotiable original controls the cargo, which is why banks use it under letters of credit and why suppliers often release it only after payment.
Example: a Baghdad importer reviews the draft B/L for a 40HC from Ningbo and notices the consignee's tax number is missing. It is added before sailing, so the ASYCUDA pre-declaration matches and no amendment fee is charged.

A bill of lading is the transport document a carrier issues for goods shipped by sea: a receipt for the cargo, evidence of the contract of carriage and, when issued as a negotiable original, a document of title.
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