Category: Documentation Date: The Export Bill of Lading (abbreviated as B/L) is a key customs declaration document in international trade. It is a commitment issued by the carrier (usually a shipping company), certifying that the goods have been received and promising to transport the goods to the designated destination. The Export Bill of Lading is a proof of the ownership of the goods and a voucher for the extraction of the goods. Source: Shanghai Zhongshen International Trade Co., Ltd.