This X12 Transaction Set provides the format and establishes the data contents of the Shipping Instructions Transaction Set (304) for use within the context of an Electronic Data Interchange (EDI) environment.  When this transaction set is transmitted to an ocean carrier, it provides all the information necessary to prepare and distribute a contract of carriage such as an ocean bill of lading, sea waybill, and other shipping documents.  When this transaction set is transmitted to a freight forwarder or customs broker, it provides for the transmission of shipping and financial information required by the forwarder or customs broker to move cargo and provide the services requested.