- The transfer of goods onto the vessel will be done by the shipping agent while the transfer of goods already unloaded from the vessel will be done by the PAT. - In case of Less than Container Load (LCL) containers, the shipping agent must ask for permission from the PAT and the Customs Department to open the containers. With approval of customs, the PAT and the shipping agent arrange for authorities to open the containers and make records onto Tally Sheets, which will be exchanged between the PAT and the shipping agent for evidence. The goods can then be transferred right away without being moved to the PAT’s warehouse.