Bill of Lading is issued by the:

A. captain of the vessel
B. shipping company
C. customs authorities
D. consignor
✅ The correct answer is option B.
Bill of Lading is issued by the shipping company. A bill of lading is a legal document issued by a carrier to a shipper that details the type, quantity, and destination of the goods being carried. A bill of lading is a document of title, a receipt for shipped goods, and a contract between a carrier and shipper.

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