The bill of lading is issued to the exporter by a common carrier transporting the merchandise. It serves three purposes: a receipt, a contract, and a document of title.

Name: The bill of lading is issued to the exporter by a common carrier transporting the merchandise. It serves three purposes: a receipt, a contract, and a document of title.
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The bill of lading is indeed issued by a common carrier and serves as a receipt, a contract, and a document of title.

The Bill of Lading Is Issued to the Exporter by a Common