In practice: the carrier's agent issues the D/O once the consignee surrenders an original B/L (or the cargo has been telex-released or shipped on a sea waybill) and destination charges such as the D/O fee and THC are paid. In many countries, including the UAE, customs clearance cannot be completed without it. Delays in obtaining the D/O eat into free time, so we prepare payment and documents before the vessel arrives.

Example: in Dubai, the clearing agent obtains the D/O electronically after the local charges are paid, then files the import declaration and books the truck for delivery.