Bill of lading:
It is a document issued by the shipping company after the cargo is loaded on the ship. It is an acknowledgment of goods by the shipping company. It is a document which shows the title to the goods and is freely transferable by endorsement and delivery.
Bill of Entry:
It is a form supplied by the customs office to the importer who filled it at the time of receiving the goods. It has to be in triplicate and is to be submitted to the customs office. It contains information such as name and address of the importer, name of the ship, number of packages, description of goods, quantity and value of goods, name, and address of the exporter, port of destinations, customs duty payable, etc.