Shipper’s Letter of Instruction

Rev 03/31/2023

Shipper’s Letter of Instruction Form
What is Shipper’s Letter of Instruction?
Shipper’s Letter of Instruction is a document, which provides shipping instructions to the shipper’s freight forwarder
to ensure accurate and correct movement of their products across borders. Often this document will include billingterms regarding the freight and other charges as well as documentation preparation, instructions in cases where theshipper is not providing those documents. In some cases, product distribution instructions are also included.
Use this Form for:
Air Cargo
Ocean Cargo
How to Complete this Form
Required Information
The following items are required to be filled out. Any required information that is left out may result in a delay inprocessing the form.
•1b. USPPI EIN (IRS) No. Or ID No.
Enter the exporter’s Internal Revenue Service Employer Identification Number (EIN)•ULTIMATE CONSIGNEE TYPE
Select either•34. SIGNATURE
Please make sure to enter your signature. Your signature certifies to the U.S. government that all information onthe form is true and correct.

•FREIGHT CHARGES (IN “CHECK APPLICABLE BOX” AREA)
Select either “Prepaid” or “Collect”.

Specific Instruction
If you are not familiar with the Shipper’s Instruction form, please read the definitions below to aid you in filing out thenecessary fields.
1a. U.S. PRINCIPAL PARTY IN INTEREST (USPPI) – Provide the name and address of the U.S. exporter (U.S. principal
party in interest). The USPPI is the person in the United States that receives the primary benefit, monetary orotherwise, of the export transaction. Generally, that person is the U.S. seller, manufacturer, other party, or foreignentity. The foreign entity must be listed as the USPPI if in the United States when the items are purchased orobtained for export. Report only the first five digits of the ZIP code.
1b. USPPI EIN (IRS) No. – Enter the USPPI’s Internal Revenue Service Employer Identification Number (EIN). Report
the 9-digit numerical code as reported on your latest Employer’s Quarterly Federal Tax Return, Treasury Form 941.
The EIN is usually available from your accounting or payroll department. If an EIN is not currently available, it can beobtained at IRS website free of charge.
1c. PARTIES TO TRANSACTION - Indicate if this is a RELATED or NON-RELATED party transaction. Related transaction isa transaction between a USPPI and a foreign consignee, (e.g., parent company or sister company), where there is atleast 10 percent of ownership of each by the same U.S. or foreign person or business enterprise. Otherwise, thetransaction is between non-related parties.

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2. DATE OF EXPORTATION – Enter THE DATE THE MERCHANDISE IS SCHEDULED TO LEASE THE United States for all
methods of transportation. If the actual date is not known, report the best estimate of departure. The date format
should be indicated by MM/DD/YY.
3. TRANSPORTATION REFERENCE NO. – Report the booking number for ocean shipments. The booking number is thereservation number assigned by the carrier to hold space on the vessel for the cargo being shipped. For air shipments
the airway bill number must be reported. For other methods of transportation, leave blank.
4a. ULTIMATED CONSIGNEE – Enter the name and address of the foreign party actually receiving the merchandise forthe designated end-use or the party so designated on the export license. For overland shipments to Mexico, alsoinclude the Mexican state in the address.
CNEE ID# Where required by Country or Region (Europe = EORI / China = USCI / etc.) enter Consignee ID #4b. ULTIMATE CONSIGNEE TYPE – Indicate the type of the Ultimate Consignee. If more than one applies, select thetype most often used. Direct consumer is a non-government institution, enterprise, or company that will consume ofuse the exported good as a consumable, for its own internal processes, as an input to the production of another goodor as machinery or equipment that is part of a manufacturing process or a provision of services and will not resell or
distribute the good. Government Entity is a government-owned or government-controlled agency, institution,enterprise, or company. Reseller is a non-government reseller, retailer, wholesaler, distributor, distribution center ortrading company. Other or unknown is used for an entity that is not a Direct Consumer, Government Entity or
Reseller or whose ultimate consignee type is not known at the time of export.
4c. INTERMEDIATE CONSIGNEE – Enter the name and address of the party in a foreign country who makes delivery ofthe merchandise to the ultimate consignee, or the party so named on the export license.
5a. FORWARDING AGENT – Enter the name and address of the forwarding agent or other agent authorized by aprincipal party in interest.
5b. FORWARDING AGENT’S EIN (IRS) NO. – Enter the Forwarding Agent’s Employer Identification Number (EIN).
Report the 9-digit numerical code.
6. POINT OF ORIGIN OR FTZ NO. – If from a FTZ, enter the FTZ number for exports leaving the FTZ. Otherwise enter
the two-digit U.S. Postal Service Abbreviation of the state in which the merchandise starts its journey to the port ofexport, or State of the commodity of the greatest value, or State of Consolidation.
7. COUNTRY OF ULTIMATE DESTINATION – Enter the country in which the merchandise is to be consumed, further
processed, or manufactured; the final country of destination as known to the exporter at the time of shipment, or thecounty of ultimate destination as shown on the export license. Two-digit (alpha character) International Standards
Organization (ISO) codes may also be used.
8. LOADING PIER (Vessel only) – (For vessel shipments only) Enter the number or name of the pier at which themerchandise is laden aboard the exporting vessel.
9. METHOD OF TRANSPORTATION – Enter the method of transportation by which the merchandise is exported (orexits the border of the United States). Specify the method of transportation by name such as: vessel, air, rail, trucketc. Specify “own power” if applicable.
10. CARRIER IDENTIFICATION CODE – Enter the 4-character Standard Carrier Alpha Code (SCAC) of the carrier forvessel, rail and truck shipments, or the 2- or 3-character International Air Transport Association (IATA) Code of thecarrier for air shipments. In a consolidated shipment, if the ultimate carrier is unknown, the consolidator’s carrier ID
code may be reported. The National Motor Freight Traffic Association (703) 838-1831 or www.nmfta.org issues theShipper’s Letter of Instruction

SCAC’s for ocean carriers, trucking companies and consolidators. The International Air Transportation Association(IATA) issues the air carrier codes.
11. SHIPMENT REFERENCE NO. - Enter the unique reference number assigned by the filer of the SED for identification
purposes. This shipment reference number must be unique for five years. For example, report an invoice number, billof lading or airway bill number, internal file number or so forth.
12. EXPORTING CARRIER – Enter the name of the carrier transporting the merchandise out of the United States. Forvessel shipments, give the name of the vessel.
13. PORT OF EXPORT – (a) For overland Shipments: Enter the name of the U.S. Customs port at which the surface
carrier (truck or railcar) crosses the border. (b) For Vessel and Air Shipments: Enter the name of the U.S. Customs port
where the merchandise is located on the carrier (airplane or ocean vessel) that is taking the merchandise out of theUnited States. (c) For Postal (mail) Shipments: Enter the U.S. Post Office from which the merchandise is mailed.
14. ENTRY NUMBER – Enter the Import Entry Number when the export transaction is used as proof of export forimport transactions, such as In-Bond, Temporary Import Bond or Drawback’s and so forth.
15. IN BOND NUMBER – Report one of the 2-character In-Bond codes listed in Part IV of Appendix C of the FTSF (15CFR Part 30) to include the type of In-Bond or not In-Bond shipment.
16. HAZARDOUS MATERIALS – Check the appropriate “Yes” or “no” indicator that identifies the shipment ashazardous as defined by the Department of Transportation.
17. PORT OF UNLOADING – For vessel shipments between the United States and foreign countries, enter the foreign
port and country at which the merchandise will be unloaded from the exporting carrier. For vessel and air shipments
between the United States and Puerto Rico, enter the Schedule C code, “U.S. Customs District and Port Code.”
18. CONTAINERIZED – (For vessel shipments only) Check the “YES” box for cargo originally blocked as containerizedcargo and for cargo and for cargo that has been placed in containers at the vessel operator’s option.
19. CASE MARK – (Required for Ocean Shipment to Japan) –This filed is required and mandatory field for Japan
Advance Filing Rule (AFR). If there is no case mark, please indicate “No Mark”. If the space is not enough to enter thedetail, please attach case mark detail with separate sheet.
20. ROUTED EXPORT TRANSACTION - Check the appropriate “Yes” or “No” indicator that identifies the transaction as arouted export transaction. A routed export transaction is where the foreign principal party in interest authorizes U.S.
forwarding or other agent to export the merchandise out of the United States.
21. SCHEDULE B DESCRIPTION OF COMMODITIES – Use columns 22 to 32 to enter the commercial description of thecommodity being exported, it Schedule B number, the quantity in schedule B units, shipping weight in kilograms,
ECCN reporting, license authorization, DDTC information by line item.
22. D/F OR M – DOMESTIC EXPORT (D): merchandise that is grown, produced, or manufactured in the United States(including imported merchandise which has been enhanced in value or changed from the form in which imported byfurther manufacture or processing in the United States). FOREIGN EXPORTS (F): merchandise that has entered theUnited States and is being re-exported in the same condition as when imported. FOREIGN MILITARY SALES (M):exports of merchandise that are sold under the foreign military sales program.
23. SCHEDULE B NUMBER – Enter the commercial description of the commodity being exported and the ten-digit
commodity number as provided in Schedule B – Statistical Classification of Domestic and Foreign Commodities
Exported from the United States.

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24. QUANTITY (SCHEDULE B UNITS) – Report whole unit(s) as specified in the Schedule B commodity classification
code. Report also the unit specified on the export license if the units differ.
25. DDTC QUANTITY AND DDTC UOM – DDTC QUANTITY: This quantity is for the article being shipped. The quantity is
the total number of units that corresponds to the DDTC UOM code. DDTC UNIT OF MEASURE: This unit of measure is
the UOM covering the article being shipped as described on the export authorization (license) or declared under an
ITAR exemption.
26. SHIPPING WEIGHT (kilograms) – (For vessel and air shipment only) Enter the gross shipping weight in kilograms oreach Schedule B Number, including the weight of containers but excluding carrier equipment. To determine kilogram,use pounds (lbs) multiplied by 0.4536 – kilograms (report whole units).
27. SHIPPING VOLUME (CFT/M3) – (Required for ocean shipment to Japan) Enter the cubic feet or cubic meter, if theshipment is going to country of Japan. This element is mandatory field for Japan AFR.
28. ECCN, EAR99 OR USML CATEGORY NUMBER – Report the 5-character ECCN, EAR99 if your product is not on theCommerce Control List (CCL), or for products controlled under the International Traffic Arms Regulations (ITAR),
report the 2-digit U.S. Munitions List 2 category code.
29. SME (Y/N) – Place “Y” in this column for ITAR items designated Significant Military Equipment (SME). If the ITAR
item is not SME, place an “N”. SME items on the USML are designated with an asterisk (*).
30. EXPORT LICENSE NO., LICENSE EXCEPTION SYMBOL, DDTC EXEMPTION NO., DDTC ACM NO. OR NLR – On eachSchedule B line, enter the license number, license exception code, DDTC exemption number, or “No License Required”(NLR) code.
31. VALUE AT THE PORT OF EXPORT (US DOLLARS) – For each Schedule B number, report the value including U.S.
inland freight and insurance to the port of export.
32. LICENSE VALUE BY ITEM (IF APPLICABLE) – Required for all licensed transactions. Enter the license value for each
item being shipped under the license. For shipments requiring an export license, report the value designated on theexport license that corresponds to the commodity being exported.
33. DULY AUTHORIZED OFFICER OF EMPLOYEE – Provide the signature of the exporter (U.S. principal party in interest)
authorizing the named forwarding or agent to affect the export when such agent does not have a formal power ofattorney or written authorization.
34. SIGNATURE/CERTIFICATION – Provide the signature of the exporter (U.S. principal party in interest) or authorizedforwarding or other agent certifying the truth and accuracy of the information on the Shipper’s Export Declaration(SED) the title of exporter (U.S. principal party in interest) or authorized agent, the date of signature, the telephone
number of the export (U.S. principal party in interest) or authorized agent preparing the SED and who can best answer
questions for resolving problems on SED, and the email address of the exporter (U.S. principal party in interest) or
authorized agent.
AUTHENTIFICATION – For Customs Use Only.
“CHECK APPLICABLE BOX” AREA – Check applicable box. “Freight charges” is required to fill out.
“IMPORTANT HANDLING INSTRUCTION” AREA – Check applicable box if special handling is required.
Where and How to Submit This Form
The form should be submitted to Nippon Express USA branch handling your shipment.
If you have any questions, please contact your local Nippon Express USA representative.