Is a Bill of Lading with VAT Number in the Consignee Field Discrepant?

QUESTION

Dear Mr. Old Man,

I would like to present an interesting case for your expert opinion:

LC requires “Full set of on board Ocean Bills of lading made out to oder and blank endorsed..”

B/L were presented comform with L/C requirements, except for the following:

“Consignee: To order, European VAT number (Tax ID) NL 12345678” and B/L was endorsed by Shipper.

As I understand, the VAT number is the unique number that identifies a (non)taxable person/ business that is registered for VAT. The entity with this VAT number can present related documents to take up goods, so the B/L is discrepant (not made out to order).

Do you agree with the above? Is there any ICC Opinions/ any sources to support this? Your response would be much appreciated.

Best Regards,

DTT

—-

ANSWER

Hi,

While the presence of a European VAT number in the consignee field is unusual, it does not render the bill of lading discrepant.

The bill is clearly made out “to order” and has been blank endorsed by the shipper, which meets the LC requirement for a negotiable B/L. The inclusion of the VAT number appears to be additional information, typically used for customs or tax identification purposes, and does not alter the consignee designation or its negotiable status.

In my view, the bill of lading is acceptable.

Sorry but I couldn’t find any specific ICC Opinion that addresses this exact issue.

Best regards,

Mr. Old Man