The loss or damage of goods in the British special line first assumes that the carrier is responsible. If the carrier wants to be exempted, it must bear the burden of proof. The proof proves that the freight accident is caused by the reason that the carrier can be exempted. If the claimant delays the notice, it will not be conducive for the carrier to provide evidence. However, whether or not to make an accident notification has nothing to do with whether the carrier can be exempted, that is to say, even if the claimant fails to make the accident notification, it does not affect his right to claim. If the consignee can prove that the freight accident was caused by the carrier ’s responsibility, the British green line carrier should still be responsible for compensation; otherwise, even if the consignee has notified the accident, it does not mean that the carrier is responsible for the cargo accident. If the carrier can prove that the freight accident was caused by its exemptable cause, then the carrier need not be liable for the freight accident. However, due to the complexity of the transportation of goods by sea, no matter who is responsible for proof, proof is a difficult matter. Therefore, in order to retain the carrier ’s burden of proof, the consignee should still issue an accident notice in time in accordance with the law. British green