A master loader shipping cargo for a freight forwarder, must declare all bills of lading issued in the consolidation, even if the freight forwarder files its own bill of lading.
In practice:
ACT (Linkage / OK to Load) is issued at the lowest bill of lading level (the child HBL filed by the freight forwarder). Once issued, the ACT automatically applies upward to the master loader’s HBL and then to the ocean carrier’s MBL.