Explanation:

A shipping bill contains information such as the name of the vessel, the port at which the goods are to be discharged, the country of final destination and the exporter’s name and address. It is on the basis of this document that customs grants clearance to the export. On the other hand, a packaging list contains information about the goods packed. A mate’s receipt is issued to the exporter as evidence that the cargo has been loaded on the ship. A bill of exchange indicates the amount that the importer needs to pay the bearer of the bill.