Often called “the trader’s second set” and intended to replace the first set of bills of lading issued. Usually used where a seller/trader wishes to keep the name of his supplier, named as shipper, secret from the ultimate buyer of goods. Due care and consideration must be exercised when issuing such bills of lading because of inherent exposure to fraud/conversion of factual data.
Source : http://resources.alibaba.com/topic/46830/Switch_Bill_of_Lading.htm
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