Accomplished bill of lading is used to define a situation where at least one original copy of bill of lading which has been surrendered to the carrier's agent at the port of discharge in exchange for the goods.
Once an original bill of lading is surrendered to the carrier's agent at the port of discharge, then all original bills of lading copies become void or spent.
According to Simon Baughen spent bill of lading defines a bill of lading which can no longer be used to transfer constructive possession in the goods which it represents, for example, where the person entitled to possession of those goods receives the bill of lading after it has actually taken delivery of the goods.