https://www.taxtmi.com/forum/issue?id=110111 Switch bill of lading is a second bill issued to replace the original, changing shipper/consignee, discharge port, or stated origin to reflect resale or high-seas sale arrangements; while the practice is widely used and not deemed per se illegal in the discussion, it raises insurer concern and compliance issues including invoice generation in favour of the ultimate buyer, consistency of certificate of origin with actual origin, proper import documentation, notification to carriers and suppliers, and potential extra carrier charges. en-us Wed, 30 Mar 2016 13:30:47 +0530 Thu, 23 Jan 2025 15:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110111 Switch bill of lading is a second bill issued to replace the original, changing shipper/consignee, discharge port, or stated origin to reflect resale or high-seas sale arrangements; while the practice is widely used and not deemed per se illegal in the discussion, it raises insurer concern and compliance issues including invoice generation in favour of the ultimate buyer, consistency of certificate of origin with actual origin, proper import documentation, notification to carriers and suppliers, and potential extra carrier charges. Discussion-Forum Customs Wed, 30 Mar 2016 13:30:47 +0530 https://www.taxtmi.com/forum/issue?id=110111