It is a primary document issued by the carrier or their agent, typically the shipping line or freight forwarder, to acknowledge the receipt of goods for shipment. The Master B/L serves as a contract of carriage between the shipper and the carrier, outlining the terms and conditions of transportation. It contains essential information such as the names and addresses of the shipper, consignee, and carrier, details of the cargo, the vessel’s name, voyage details, and the port of loading and discharge. This document acts as a receipt, evidence of the contract, and a title of ownership for the goods during transit.

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