Electronic bills ollading are mainly data contained in bills ollading transmitted electronically. Since the cost is down and the speed is up, almost all parties involved welcome electronic bills of lading to avoid the disadvantages 01 paper bills of lading. Comite Maritime lnternational (CMI) rules for electronic bills ollading and Bolero Rulebook all are based on agreements between parties. These rules also define procedures lor acknowledgement of receipt in electronic bills of lading, such as acceptance, rejection, and no acknowledgement. These rules do not bind third parties who do not agree to these rules. A more comprehensive approach is to adopt the recent legal framework of electronic commerce (EC) in each country, which can reduce the steps to achieve the agreements between parties for rules of electronic bills of lading and then speed up maritime electronic transactions. The legislation in each country usually refers to the United Nations Commission on International Trade Law (UNCITRAL) Model Law on EC. However, it is varied in countries whether the legal framework of EC applies to bills of lading. In this paper, we first discuss regulations in several countries and whether CMI rules for electronic bills of lading conform to electronic signatures. Secondly, starting from regulations in Taiwan and Model Lawon EC, wediscuss acknowledgements of regulated rules of CMI and Bolero at issuing and transferring electronic bills of lading. We then make a comparison between these rules. Finally, we propose recommendations on regulations and practice of electronic bills of lading in Taiwan.