Who prepares the Bill of Lading? The Bill of Lading (B/L) is typically prepared by the carrier or their agent. The carrier is responsible for ensuring that the B/L accurately reflects the terms and conditions of the contract of carriage, and that it includes all necessary information to allow for the proper transport and delivery of the goods. In some cases, the shipper may also be involved in preparing the B/L, especially if they have negotiated specific terms or instructions with the carrier. However, even in these cases, the carrier is ultimately responsible for ensuring that the B/L complies with all applicable regulations and requirements. It’s worth noting that in some cases, electronic bills of lading (eB/L) may be used instead of paper B/Ls. In these cases, the process of preparing and issuing the B/L may be somewhat different, but the basic principles remain the same: the carrier or their agent is responsible for ensuring that the eB/L accurately reflects the terms and conditions of the contract of carriage, and that it includes all necessary information to allow for the proper transport and delivery of the goods.