Bill of Lading is a receipt for the goods shipped by sea and Airway Bill is a receipt for goods shipped by air. It’s an evidence of the carrier’s obligation to transport the goods to the port of destination. It shows the name of exporter, carrying vessel, port of shipment/port of embarkation, final destination, consignee, and party to be notified on arrival at destination.
On the following sample of Bill of Lading notice in lower left corner the volume of the shipment; it shows 3.6 cubic meters shipped at a price of $175 per cubic meter. If you calculated your landed cost based on an estimate of having so many cubic meters of cargo then the total cost of freight will have to be prorated and added on top of your cost of goods. Should your cargo end up being greater in volume than you thought, so much more the extra cost entailed in freight will increase your landed cost of goods and thus diminish your ultimate profit provided you sell your imported goods for the price you had projected the product can be sold for to begin with.