A freight forwarder primarily coordinates and facilitates the shipping of goods for other entities, but in some cases, they may act as a carrier. This transition occurs particularly in situations where the freight forwarder assumes responsibility for the cargo and becomes the beneficial owner of the goods during transit. This means they are liable for any damage or loss that occurs while the goods are in their custody, similar to a traditional carrier.

Consider a freight forwarding company that, under certain contracts, agrees to take full responsibility for the goods during transportation. In this scenario, if any damage occurs to the cargo while in transit, the freight forwarder, acting as the carrier, would be liable for the damage, just as if they owned the transport assets.