What is a Letter Of Authority? What is a certificate of origin (CO)?  What is an Importer Security Filing (ISF)?  What is an example of a bill of lading? What is the importance of bill of lading? What is the marks and numbers field in the shipping instructions? What is the role of the shipper and the consignee in a bill of lading? What is the shipping instructions deadline?  What two purposes does a bill of lading serve? What will be the consequences if the Import Security Filing is not completed on time?  When do I need to submit the Importer Security Filing?  Who creates the bill of lading?