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This is a receipt signed by mate of a ship for cargo that is loaded on board. It should be Given to the mate before loading starts. It has all details about the cargo being shipped.
It is necessary that mates receipt shows the condition of cargo accurately so that if any claim against the ship arising at the discharge port it can be used .
Mate signs the receipt when the cargo covered by it is loaded .It is given to shipper as a receipt when the cargo is loaded in exchange with bill of lading.