What is required for a bill of lading to be considered "accomplished"?

For a bill of lading to be considered "accomplished," it is essential that it is accepted by the shipper and distributed to the consignee. This means that the shipper has officially recognized the document and has provided it to the consignee, signaling that the goods are ready for transfer and that the document serves as proof of the contract of carriage.

Acceptance by the shipper indicates that the shipper has fulfilled its obligations related to the goods, and distribution to the consignee ensures that the party receiving the goods has the necessary documentation to take possession. The bill of lading thus serves as both a receipt for the merchandise and a document of title, enabling the consignee to claim the goods at the destination.

In terms of the other options, while it is true that a bill of lading must be issued by the carrier, this alone does not complete the process required for it to be considered "accomplished." Similarly, it does not need to be signed by the consignee or filed with customs for this designation. Rather, the key factor lies in the acceptance by the shipper and the distribution to the consignee, as these steps fulfill the formalities necessary for the transaction to be regarded as complete.