In shipping, refers to the party designated on a bill of lading as the one responsible for payment of the freight charges; this can be the shipper,. freight forwarder, consignee, or another person. The bill-to party pays the charges associated with transportation of the shipment along with any taxes, fees, and duties that may be incurred. If there are concerns about issues like customs duties, this party is responsible for resolving them ahead of time by filing the correct declarations or contacting customs officials to find out about the details. This party can also be liable for expenses associated with redelivery, returns, and other situations that may arise if a package cannot be delivered as addressed. See shipping instructions.