Waybill (Bill of Lading) designed to account for the movement of inventory items and payments for their transportation by road. A consignment note for the transportation of goods by road is drawn up by the consignor for each consignee separately for each vehicle trip with the obligatory completion of all details.
Bill of lading form
According to clause 1.2. Resolution of the State Statistics Committee of Russia dated November 28, 1997 N 78, when transporting goods, motor transport organizations must draw up a consignment note in form No. 1-T.
The form of the consignment note consists of two sections:
1. Commodity, which determines the relationship between shippers and consignees and serves to write off inventory from shippers and post them to consignees.
2. Transport, which determines the relationship of shippers of motor transport customers with organizations - owners of motor vehicles that carried out the transportation of goods, and serves to record transport work and settlements of shippers or consignees with organizations - owners of motor vehicles for the services provided to them for the transportation of goods.
Registration of consignment note
Drawing up a consignment note
The shipper is required to prepare waybills for each vehicle trip. It does not matter whether the vehicle is the property of the consignor or whether he used the services of a third party to provide transportation services.
The consignor-seller, the consignee-buyer and the carrier participate in filling out the consignment note.
The waybill (BW) is issued in four copies:
- the first - remains with the shipper and is intended for writing off inventory;
- the second, third and fourth copies, certified by the signatures and seals (stamps) of the shipper and the signature of the driver, are handed to the driver;
- the second - is handed over by the driver to the consignee and is intended for the receipt of inventory items from the consignee;
- the third and fourth copies, certified by the signatures and seals (stamps) of the consignee, are handed over to the organization that owns the vehicle.
The third copy, which serves as the basis for calculations, is attached by the organization - the owner of the vehicle to the invoice for transportation and sent to the payer - the customer of the vehicle, and the fourth is attached to the waybill and serves as the basis for accounting for transport work and calculating wages to the driver.
Filling out the consignment note
When shipping goods, the seller-shipper draws up a consignment note in form N 1-T in four copies.
The product section table displays data about the product and its cost (per unit and total), unit of measurement, number of pieces, type of packaging, etc.
Wherein:
Column 2 “Number of the price list and additions to it”, column 3 “Article or price list number” is filled in if the selling organization approves prices for goods in a special price list and assigns a specific article to the goods. However, filling out these fields is not mandatory.
In column 5 “Price, rub. cop." the price of the goods is indicated taking into account excise tax and VAT (if the goods are subject to these taxes).
Column 10 “Weight, t” indicates the gross weight of the cargo in tons (all goods in total in this line).
Column 11 "Amount, rub. kopecks." counts as column 4 multiplied by column 5.
The line “Margin, %” indicates the percentage of the trade markup established by the selling organization. This column can only be filled in by trade organizations.
On the part of the shipper, the document is signed by the persons responsible for the release of the goods, and a stamp is affixed.
As a rule, an invoice in form N TORG-12 is also attached to the document.
In the table "Loading and unloading operations" of the transport section, the shipper enters data on the method of loading (manual) and the time of arrival for loading and departure of the vehicle.
The arrival time is determined by the time the forwarding driver presents the waybill at the checkpoint.
The departure time is indicated at the moment of signing the invoice and handing it over to the forwarder.
When accepting the goods for delivery, the forwarding driver enters his data under the table in the transport section in the first three copies of the invoice. The first copy of the waybill remains with the supplier. It serves as the basis for writing off the goods. The remaining copies are given to the driver.
If, upon delivery of the cargo to the consignee, no discrepancies or deviations in the quantity and quality of the goods specified in the documents were found, then dashes are entered in the corresponding fields of the invoice.
Next, the consignee puts his signature and seal in the goods section of the consignment note, and also fills out his part of the table “Loading and unloading operations” of the transport section: the method of unloading, the time of arrival of the vehicle for unloading and its departure from the consignee’s warehouse after unloading.
The second copy of the consignment note (and attached documents) remains with the buyer and serves as the basis for posting the goods.
The driver delivers the third and fourth copies of the consignment note to his trucking company.
In this case, columns 20-44 are filled out by the driver and accountant of the transport organization. The vehicle mileage, idle time, prices for transport services, etc. are indicated here.
Based on the data indicated in these columns, the cost of transport services and the driver is calculated.
Column 26 “For transport services per client” indicates the total cost of transport services.
Column 27 “For transport services due to the driver” indicates the amount of wages accrued to the driver for transporting cargo.
The motor transport company, after indicating in the TTN the data necessary for payments for transport services (transportation distance, cost of services, downtime for loading and unloading, etc.), sends to the customer of transport services one (third) copy of the TTN and an invoice for payment for transportation services .
Based on the remaining (fourth) copy of the TTN and the waybill, the trucking company pays the driver wages.
TTN for transit delivery
Transit trade consists of two transactions independent from each other: a trading company enters into a contract for the purchase and sale of goods with a supplier, on the basis of which it undertakes to pay for the purchased goods, and the supplier undertakes to ship the goods to the warehouse specified by the trading organization, and a separate agreement with the buyer of the goods , within the framework of which he undertakes to supply goods for a fee.
In this case, the trading company will act as the buyer of the goods in the first contract, and as its seller in the second.
In this case, the commodity transport lines are filled in as follows.
The line “Payer” indicates the trading company.
Who to put in the “Consignor” line depends on the moment of transfer of ownership.
If at the time of dispatch of the goods the trading company became its owner, then it will be indicated in this line. If after dispatch the supplier remains the owner, then the supplier will appear in the “Consignor” line.
Filling out the “Consignee” line depends on who actually accepts the goods at the final buyer’s warehouse.
If this is done by the buyer himself, then he needs to be indicated.
If unloading is carried out by a representative of a trading company, then the name, address and telephone number of the trading company should be indicated as the consignee.
In any case, the “Loading point” field should contain the supplier’s address, and the “Unloading point” field should contain the address of the final buyer.
Storage periods for waybills
The storage period for primary accounting documentation is at least five years.
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Consignment note (TTN, form 1-T): details for an accountant
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A bill of lading is a document confirming the conclusion of a transportation agreement: in a situation where the goods are delivered by an engaged carrier. In the material, the site contains a sample of filling out a bill of lading, the procedure for filling it out and the requirements for filling it out.
Since 2011, new Rules for freight transportation by road have been in force on the territory of the Russian Federation, which were approved by Decree of the Government of the Russian Federation dated April 15, 2011 No. 272 “ On approval of the Rules for the transportation of goods by road"(hereinafter referred to as Rules No. 272). This document (Appendix 4) also approved the form of the consignment note and the rules for filling it out. Let's look at an example of how to use them.
In what cases do we issue and in what cases do we not issue a waybill?
You need to fill out an invoice:
- in a situation where the goods are delivered precisely by the contracted carrier on the basis of a contract of carriage;
- if the goods are delivered by a forwarder and an agreement and the forwarder is required to enter into a transportation agreement (the forwarder acts as the sender).
If the contract is not concluded and the buyer removes the goods from the sender’s warehouse using his own transport, then transportation services are not provided and the invoice is not drawn up.
Requirements for filling
The sample for filling out the new 2019 bill of lading must take into account the requirements of Regulation No. 272.
- The consignment note is a document confirming the conclusion of a transportation agreement (clause 6 of Rules No. 272).
- Unless otherwise provided by the contract of carriage, the invoice is drawn up for one or more consignments of goods transported on one vehicle.
- 3 copies (originals) of the waybill are drawn up for the shipper, consignee and carrier, they are signed by the shipper and carrier or their authorized persons (clause 9 of Rules No. 272).
- The consignment note, unless otherwise provided by the contract, is drawn up by the shipper (clause 6 of Rules No. 272). The sender can be both the supplier of goods and their buyer, persons authorized by the seller and buyer, as well as a forwarder.
- If corrections are made to the document, they must also be certified by the signatures of both the shipper and the carrier or their authorized persons (clause 9 of Rules No. 272).
- In the case of loading cargo to be transported onto various vehicles, a number of invoices should be drawn up that corresponds to the number of vehicles used (clause 10 of Rules No. 272).
Persons who sign the document must be authorized by valid powers of attorney or official duties.
The order of filling in sections
The form consists of 17 sections:
1. Provide information about the shipper: name, address, bank details, full name, location address, telephone number.
2. The same data is indicated, but about the consignee (we repeat: name, address, bank details, full name, location address, telephone number - see sample).
3. The name of the cargo being shipped, its condition and other necessary information about the cargo, the number of pieces and net or gross weight, dimensions are recorded.
4. The accompanying documents for the cargo are indicated. These can be documents of title, various certificates, passports, certificates, permits, etc. For example, as shown in the sample, a delivery note and quality certificates.
5. If necessary, special requirements for cargo transportation are included: parameters of the vehicle, information about locking and sealing devices, declared value (value) of the cargo, required temperature, volume, etc.
6. Information about the acceptance of cargo for loading (address, date, time, weight, quantity, actual condition - see sample). The signatures of the driver and the shipper are affixed with a transcript of the signature and an indication of the position.
7. Information about the delivery of cargo for unloading (address, date, time, weight, quantity, actual condition). The signatures of the driver and the consignee are affixed with a transcript of the signature and an indication of the position.
8. Conditions of transportation. Enter or select from those presented, special conditions of transportation or temporary warehousing, information about the penalties provided for in the contract of transportation.
9. Information about acceptance of the order (application) for execution is indicated.
10. Data about the carrier is entered: name and address of location, telephone number, full name and telephone number of the driver.
11. Information about the vehicle is entered: quantity, type, make, carrying capacity, registration numbers.
12. The carrier fills in data on the actual condition of the cargo, packaging during loading and shipment, and possible changes in transportation conditions during movement.
13. Other conditions are indicated if necessary: when transporting dangerous, temperature-sensitive, oversized cargo; The driver’s work and rest schedule along the route is recorded.
14. To be filled in if the place of delivery of the goods has changed.
15. The cost of cargo transportation services, the procedure for calculating and the amount of freight charges, and the carrier’s expenses presented to the shipper are reflected. The full name of the payer's organization (shipper), address, and bank details of the payer's organization (shipper) are also indicated.
16. The date of preparation and signatures of the parties (shipper and carrier) are indicated.
17. Here you can enter violations during cargo transportation and claims from the shipper, consignee, and carrier.
If there is no information to fill out in a particular section, dashes are added (see sample).
Next, we will show what a completed consignment note looks like (downloading the 2019 form is not difficult, the main thing is to pay attention to the relevance of the form: the latest changes to its form were made by Decree of the Government of the Russian Federation of December 12, 2017 N 1529).
Sample of filling out a delivery note
As an example, here is a sample document prepared by ConsultantPlus specialists.
New form "Consignment note" officially approved by the document Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 N 78.
More information about the use of the "Consignment note" form:
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The movement of goods and materials and payments for their delivery are taken into account using a consignment note (Bill of Lading). The document includes 2 sections: transport - for writing off and capitalizing valuables by the parties to the transaction, commodity - for settlements with the transport company for services rendered.
A separate form must be filled out for each trip or shipment of goods. The document is drawn up in four or three copies, depending on the type of cargo. The presence of all details, necessary signatures and seals on the paper is mandatory.
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Main points and role
Drawing up a consignment note for the carriage of goods is of great importance for participants in trade turnover.
Overview of the document
The cargo transportation rules were approved by Government Decree No. 272 of 04/15/11. Appendix 4 of this document contains a new form - a consignment note, which is filled out when delivering goods by a contracted company. It is an appendix to the TTN 1-T, if all information about the product is not filled in.
Purpose of paper
The TTN defines the relationships and responsibilities of all parties signing it.
Its preparation is necessary for the following purposes:
- accounting for the movement of valuables, payments for transportation;
- confirmation of a previously executed agreement for the transportation of goods;
- reflecting the cost of services and payment procedures;
- recording the fact of departure, transportation, receipt of valuables;
- indication of complete data on the name, quantity and other information about the cargo;
- evidence in court in case of loss or damage to goods;
- reception, verification, transfer of goods and materials to the recipient;
- confirmation ;
- justification of expenses when calculating;
- protecting the driver from possible conflicts with traffic police officers;
- payroll for the driver.
Rules for filling out a sample bill of lading
If there is an accounting program in the accounting department of the enterprise, the 1-T form is in it. If automated accounting is not maintained, you can download the form from the Internet. Files uploaded in Word are not very convenient, because the editor does not have functions suitable for quickly filling out the form. It is better to use the form in Excel format.
You should know that the current form is approved by Resolution No. 78. It is indicated in the upper right corner of the document.
When checking the legality of application, auditors require the submission of a TTN to confirm the transaction. The document is necessary to justify transportation costs, which reduce the taxable income tax base. In this regard, it is necessary to have and correctly fill out the form.
The document must be drawn up in compliance with certain rules:
- Form No. 1-T is used when transporting goods by a third party or on the supplier’s own or leased transport;
- the cargo seller issues a consignment note for each route, regardless of whether it is his own vehicle or a third-party company;
- a separate TTN form is issued for each recipient;
- 4 copies of the document are drawn up: for the seller, the buyer and two for the transport company;
- the goods section is filled out by the sender, the transport section - by the cargo carrier;
- the driver must have a power of attorney for transportation;
- if the buyer carries out the transportation himself, he fills out all the accompanying papers;
- the document must contain the signatures of all persons responsible for the release, delivery, and acceptance of goods;
- the TTN records basic information about the parties to the transaction, the characteristics of the cargo, data for calculating the cost of transportation services and the driver’s earnings;
Established Forms and Examples
In 2019, the 1-T form, approved by the State Statistics Committee in 1997, is used in the Russian Federation. It was not adjusted, but in 2011, Resolution No. 272 approved the form of the consignment note.
Today both documents operate in parallel. The difference is that the 2011 document does not have a product part; it does not reflect the price of the product, but only the declared value.
Form No. 1-T is used if a third-party organization is involved in transportation or the goods are in transit; when delivering valuables by the buyer, a waybill is used.
Confusion in the use of invoices is caused by the presence of contradictory explanatory documents. Thus, by letter of the Ministry of Finance No. 03-03-06/ 1/ 55918 dated 06.11.14 it was established that the agreement on cargo transportation and the costs for them are confirmed by the waybill.
The letter of the Federal Tax Service No. ED-4-3/4681@ dated March 21, 2012 states that both the old and the new form can be used to certify transportation costs when calculating the profit contribution.
In connection with these judgments, the organization has the right to use a more convenient sample of the consignment note.
In the product section of the document, the supplier indicates:
- paper number and date;
- details of the parties: names, addresses, telephone numbers, ;
- bank details of the shipper;
- data on inventory items: name, quantity, type of packaging, number of pieces, weight, price and total cost of the batch.
The product section may not indicate information about the cargo, but provides a link to the application document TORG-12. In this case, this invoice will be an integral part of the TTN.
If the invoice has several sheets, their number is indicated below the table. Next, they indicate in words the number of names and places of the goods, weight, amount.
The driver of the transport organization must have a power of attorney; the sender of valuables indicates the data about it in the designated space in the product section.
At the bottom left are the signatures of the supplier’s representatives: the persons who authorized and carried out the shipment, and the chief accountant. They are duplicated on the back. The driver signs on the right, confirming his responsibility for the safety of the goods.
After unloading, the buyer notes the presence (absence) of claims in the goods section. The consignee and the storekeeper sign.
The cargo carrier draws up the transport section of the TTN.
He points out:
- your name, address, telephone, bank details;
- information about the payer (from the product section);
- vehicle registration details;
- Driver's name;
- place of loading and unloading.
The table reflects information about inventory items: name, number of pieces, weight, accompanying papers. Fill in the lines about the method for determining the weight of the cargo. Below the table is written data on seals, the total number of seats and gross weight.
At the bottom, the signatures of the buyer are placed on acceptance of the goods and the driver on their delivery.
The table “Loading and unloading operations” includes information:
- about the performer;
- about the type of operations;
- about the method of loading and unloading;
- about the responsible executor;
- about execution time.
The lines below are prepared by the accountant of the transport company. Based on these records, the driver’s earnings are calculated.
For international cargo transportation, the CMR consignment note is used. The names of sections of the document are presented in different languages.
It is drawn up in triplicate; some countries additionally require another, fourth, form for tariff control. An international sample of a waybill can be viewed on the Internet.
Other training conditions
The TTN must be filled out in accordance with the procedure established by law.
Procedure and content requirements
The TTN is issued by the shipper and filled out by him together with the transport organization. Fill out 4 forms.
The seller fills out the necessary data in the document, puts signatures and seals. He keeps one copy for himself and gives three copies to the driver.
The driver brings documents along with valuables. The recipient unloads and accounts for the goods, fills out his part of the documents, puts signatures and seals. He keeps one form and gives two to the driver.
Based on the technical specification, the transport company draws up an act of provision of services. One sample bill of lading is attached to it and the invoice for payment. The papers are sent to the party to the transaction who pays for the transportation.
The carrier attaches a ticket to the remaining paper and pays the driver a salary. If transportation includes different consignments of goods for several recipients, a separate consignment note is drawn up for each group of products and buyer.
If during unloading a discrepancy between the quantity or quality of valuables and the information specified in the invoice is discovered, appropriate notes are made on it.
If form 1-T does not contain all data about the product, the TORG-12 form is attached to it. The document consists only of data about the product and is an addition to the waybill.
A dash must be placed in empty cells and lines.
Form 1-T is required for standard transportation of goods and materials.
There are special cases in which the following forms are used:
The following recommendations will help you avoid difficulties when filling out the product section of the TTN:
The transport section has the following nuances in filling out:
Form TORG-12:
Form 1-T can be downloaded for free above.
Line by line it is filled out like this:
| "Date of preparation" | Corresponds to the date of issue of inventory items. |
| "Consignor" and "Consignee" | Names, addresses, telephone numbers, OKPO of the seller and buyer. |
| "Payer" | Details of the organization paying for the transportation: name, address, bank details. |
| Product section table | Contains all information about the cargo. |
| "Vacation allowed" | The person responsible for the shipment signs and stamps it. |
| "To waybill No." | In the transport section - the number and date of the waybill. |
| "Organization" | Information about the carrier: name, address, bank details. The data can be taken from the driver’s permit. |
| "Customer" | Includes information about the company that purchased the goods. Rewritten from the contract. |
| "Driver", "Certificate" | Driver's full name, license details. |
| "Car", "Trailers" | Car number and make. |
| "License Certificate" | The line is not filled in because licensing of cargo transportation has been cancelled. |
| "Loading/unloading point" | Address of the seller and buyer. |
| Table "Cargo information" | Includes columns:
|
| “The specified cargo with a working seal” | The seal number, total weight and number of seats are filled in by the supplier. |
| "Passed" | Position, signature, full name of the person who shipped the goods and materials. |
| "The driver accepted" | Driver information, signature. |
| "Transport services" | List and number of services (labeling, tarpaulin, packaging). |
| Table about loading and unloading operations | Includes columns:
|
| "Type of transportation" | Indicate the type of payment (piecework, hourly), groupage transportation or additional loading, whether a check-in was made at the station. |
| Table "Other information" | Includes columns:
|
The lines “Cost calculation” and “Taxation” are used by accountants when calculating the cost of services provided and the driver’s earnings.
Ways to use the form in practice
Without Form 1-T, it is impossible to deliver goods from the supplier to the recipient. Any company involved in the sale and transportation of goods and materials has a sample of the consignment note.
The goods are sent to the buyer using a carrier company. Delivery can be made using your own or rented transport. During self-pickup, the supplier does not prepare accompanying papers; responsibility for this rests with the buyer.
The TTN confirms the fact of delivery of valuables. The document is completed by authorized employees of the supplier and carrier. Three copies are made for cargo that has no commercial value, for example, crushed stone, waste. In other cases, 4 copies are required.
One form remains with the supplier, the second with the recipient, and two more with the carrier. The transport company attaches one copy to the act and invoice and transfers the package of papers to the payer, and the second, along with the voucher, is submitted to the accounting department to calculate the driver’s salary.
The waybill is used to deliver goods within the Russian Federation, CIS countries and the EAEU. For international transport, a CMR document is required.
So, TTN performs many functions and is necessary when transporting valuables from one legal entity to another within the territory of Russia and the CIS. Participants in the transaction should fill out the document in the prescribed sequence, clearly, competently and carefully.
Attention!
- Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
- All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.
That's why FREE expert consultants work for you around the clock!
Directly, as a document, waybill belongs to the category of primary documents intended mainly for enterprises delivering goods and products by road freight transport.
The document form, Form 1-T, was approved by resolution of the State Statistics Committee No. 78 in 1997. Currently, in order to optimize the process of shipment and accounting of goods, the consignment note, and to be precise, an extract from it in Form 1-T, is produced electronically using office and special computer programs.
Where and how to download the TTN form in Excel
Most enterprises and large trading companies operate using automated accounting programs, such as 1C: Enterprise, 1C Accounting, etc. These programs contain all the necessary document forms, incl. and TTN are integrated and filled in semi-automatically. However, some beginning individual entrepreneurs and organizations prefer to use regular office programs, which, as you know, do not contain any up-to-date forms. What to do in this case? You can develop a blank form yourself, using a single sample, or download form 1-T in electronic format on one of the Internet resources. The second option is much simpler and more convenient, but before using it you should familiarize yourself with some nuances.
Forms offered by Internet sites can be made in different formats. Most often there are documents with the PDF extension, which are intended rather for manual filling; the ability to automatically edit files of this type is quite rare. DOC and DOCX text format forms are also not very convenient to use due to the lack of automatic summation and filling functions in them.
The most acceptable option for accounting is the office program Excel. Documents made in this format have the extension XLS, XLT, XLSX. Why are they convenient? Microsoft Excel is focused on complex work with various tables, which allows you to maintain quick and efficient accounting in various areas of activity.
Particular attention should be paid to the relevance of the TTN form you found. This can be determined by looking at the upper right corner of the document, where the Goskomstat marks are. The current 1-T form is marked No. 78 of 1997.
Consignment notes in Russia
Despite the fact that the TTN form was adopted back in 1997, no changes were made to it until the beginning of 2016. The only exception can be considered the additional waybill introduced into the document flow, approved in 2011 under No. 272. This causes some confusion, because... It is not always clear which invoice needs to be issued in a given case, because, starting from 2011, both documents operate in parallel.
However, there is a difference between them. Consignment note Form 1-T contains a product section, which indicates the name of the product and its price. A regular waybill does not contain such information; it only indicates the declared value of the transported cargo. Given this fact, there is one general rule regarding the application of a particular document. If transportation is carried out by the buyer’s or product supplier’s transport, then a consignment note is issued. In the case where the cargo is in transit or is delivered by a third-party carrier, it is more advisable to use a regular waybill.
What exactly causes the confusion? Letter of the Ministry of Finance dated November 6, 2014 No. 03-03-06/1/55918 (as well as letter dated April 30, 2013 No. 03-03-06/1/15213). These letters say that the document confirming the transportation of goods is the bill of lading itself and nothing more. And the amount of transportation costs, in the opinion of the ministry, must be reflected in the consignment note, filled out in the prescribed form.
At the same time, the Federal Tax Service provides its own clarifications on this matter. The official letter from the Federal Tax Service dated March 21, 2012 states in plain text that the TTN 1-T form, as well as the transport invoice, can be used as the main document to confirm transportation costs at the time of calculating corporate income tax.
Therefore, if you use waybills in circulation, and for you this accounting option is the most convenient and familiar, then there is no need to change anything. The new transport reporting form is not mandatory. In addition, you can download the TTN form on any specialized website completely free of charge.
Features of filling out a consignment note at an enterprise
The cargo transport form must be drawn up by the consignor for each vehicle flight. Moreover, in this case, it does not matter at all which party owns the vehicle, whether it is the property of the shipper or a third-party transport organization. Despite the fact that a truck can simultaneously transport a large number of similar products for different consumers, consignment note according to form 1-T is issued for each recipient of the goods separately.
The consignment note, along with the route sheet, is one of the main documents of a truck driver. Form 1-T must be presented to traffic police officers in case of roadside checks, as the main accompanying document for the cargo. If the driver of the car does not have a TTN, then the car and all the cargo in it may be until the details of the cargo transportation are clarified.
The document in Form 1-T is drawn up in 4 copies. The first one, signed by the driver, according to generally accepted rules, remains with the sender of the cargo.
The transport company bears all responsibility for the safety of material assets (material assets) from the moment of signing 1 copy of the consignment note. If for any reason the goods and materials are damaged or lost in transit, then on the basis of this copy the product supplier can recover damages from the carrier company. Three copies are sent accompanied by cargo.
When the goods are delivered, the consignee accepts it, making all the necessary notes about the absence or presence of claims. Then he signs the remaining three copies of the consignment note. The second copy of the consignment note, after delivery and acceptance of the goods, remains with the recipient of the goods. The third copy remains with the transport company, and the fourth, signed by all parties, is returned to the sender of the goods.
