Glossary / Bill of Lading
Bill of Lading — explained
A bill of lading is a document of title showing that the carrier has received the goods or loaded them on board, evidencing the contract of carriage, and on presentation of which the goods are delivered; the Turkish Commercial Code regulates it specifically for maritime carriage.
The bill of lading is defined in Article 1228 of the Turkish Commercial Code, and is issued by the carrier or its agent when the goods are taken on board. In modes other than sea carriage, the same function is served by the CMR consignment note on the road, the air waybill in air transport, and the CIM consignment note by rail; all share the function of evidencing the contract of carriage and being a condition for delivery.
A bill of lading serves three functions: a receipt for the carrier having taken the goods into its custody, evidence of the terms of the contract of carriage, and a document of title carrying the right of delivery/ownership over the goods. A document issued when the goods have only been handed to the carrier but not yet actually loaded on board is called a "received for shipment bill of lading"; once the goods are loaded on board, this provisional document is surrendered and replaced with an "on board (shipped) bill of lading" — the two are not the same document.
A bill of lading is not a customs document that must be presented to the customs administration; it is a private-law document arising from the contract of carriage between the carrier and the shipper. However, since international trade has no separate "date of loading document", customs procedures treat the date the bill of lading was issued as the reference for the shipment/loading date.
When You Encounter It
When the goods are handed to the carrier or loaded on board, the carrier or its agent issues the bill of lading and hands it to the shipper (generally the exporter or the freight forwarder/agent acting on its behalf). Before the bill of lading is issued, the shipper sends the carrier "shipping instructions" stating the shipper, consignee, notify party and description of the goods; the bill of lading is drawn up on the basis of these instructions.
In letter-of-credit transactions, the bill of lading is one of the documents to be presented to the bank; the issue/loading date shown on the bill of lading has to be consistent with the latest shipment date required by the letter of credit.
In imports, the actual collection of the goods from the carrier/terminal depends on presentation of the bill of lading; against that presentation, the carrier or agent separately issues a delivery document (delivery order) — the bill of lading and the delivery order are connected at this point but are not the same document. If the original bill of lading is not yet in hand, the carrier sometimes agrees to deliver against a Letter of Indemnity instead.
What It Doesn't Cover
- A bill of lading is not a customs document; it is not used as the basis of the customs declaration, it can only serve as a reference for the shipment/loading date. The declaration itself is based on separate documents (invoice, packing list, movement certificates).
Often Confused With
| Comparison | Difference |
|---|---|
| Bill of Lading vs Delivery Order | A bill of lading is evidence of the contract of carriage and shows that the goods have been handed to the carrier; on its own it does not authorise the actual withdrawal of the goods from customs or the terminal. A delivery order, on the other hand, is a separate document issued by the carrier or agent against presentation of the bill of lading, and it is what enables actual delivery. |
Sample Documents
In Preparation
Sample Ocean Bill of Lading
A sample standard Bill of Lading used in international sea carriage. It is a document of title stating the carrier, shipper, consignee, notify party and description of the goods.
Frequently Asked Questions
What is a bill of lading?+
A bill of lading is a document of title showing that the carrier has received the goods or loaded them on board, evidencing the terms of the contract of carriage, and against which the goods can only be delivered on its presentation. It is defined in Article 1228 of the Turkish Commercial Code.
What is a bill of lading number used for?+
A bill of lading number is the reference code that uniquely identifies the document for that shipment in the carrier's system and in customs/banking paperwork. It ensures the document is correctly matched to the right cargo when a shipment is tracked or presented under a letter of credit; the lookup is done through the carrier's own system, it is not a tool provided by ACR.
What types of bill of lading are there?+
By stage of loading, a distinction is made between a "received for shipment" bill of lading (issued when the goods have been handed to the carrier but not yet loaded on board) and an "on board (shipped)" bill of lading (issued after actual loading, replacing the received-for-shipment document). By mode of transport, the same function is also served by the CMR document on the road, the air waybill in air transport, and the CIM document by rail.
What are shipping instructions?+
Shipping instructions are the document by which the shipper tells the carrier or agent, before the bill of lading is issued, the shipper, consignee, notify party and description of the goods. An error in this information carries straight through to the bill of lading and, in turn, to the letter-of-credit presentation; for this reason it is checked against the invoice and packing list before it is sent.
Let's handle this for your file, together
Let us apply the process we describe on this page to your own shipment as part of our Logistics and Transportation service — request a quote or ask us directly on WhatsApp.
Related Terms
Where This Term Comes Up in Our Work
Bill of Lading is one of the documents we track in our logistics and transportation service.
Logistics and TransportationContracted warehouses, container loading, and inland transport organisation.The Turkish original of this page was reviewed by our licensed customs broker. This translation is provided for information; the Turkish version prevails.
Source
Republic of Türkiye Presidency Legislation Information System — Turkish Commercial Code No. 6102 — The definition, types and provisions relating to the bill of lading are set out in Articles 1228-1246 of the Turkish Commercial Code; the definition itself is first introduced in Article 1228(1).
Last updated: August 16, 2026