In practice: POL and POD can differ from the place of receipt and place of delivery shown on the same B/L, for example when a truck collects from a factory inland. With transshipment, cargo is unloaded at an intermediate hub but the POD on the B/L is still the final port. Ports are identified by UN/LOCODE, for example CNNGB for Ningbo, AEJEA for Jebel Ali and IQUQR for Umm Qasr. Note that “POD” also means proof of delivery, so the context matters.
Example: a B/L shows POL Ningbo (CNNGB), POD Umm Qasr (IQUQR) and transshipment at Jebel Ali (AEJEA); the case file lists each leg with its own vessel and ETA.

The port of loading (POL) is where cargo is loaded onto the ocean vessel, and the port of discharge (POD) is where it is unloaded from the vessel.
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