ISBP 199.收货人的信息，如果显示，不定期租赁 。则不得与运输单据中的收货人信息相矛盾。但是，如果信用证要求运输单据做成 “指示抬头”、“凭托运人指示”、“凭开证行指示”或“货发开证行”式抬头，则原产地证明可以显示信用证的申请人或信用证中具名的另外一方作为收货人。如果信用证已经转让，那么以第一受益人作为收货人也可接受
199) Consignee information, if shown, must not be inconsistent with the consignee information in the transport document. However, if a credit requires a transport document to be issued "to order", "to the order of shipper", "to order of the issuing bank", or "consigned to the issuing bank", the certificate of origin may show the applicant of the credit, or another party named therein, as consignee. If a credit has been transferred, the name of the first beneficiary as consignee would also be acceptable.

(提单收货人是 to order 或者 to the order of shipper,
那C/O收货人一栏 填 to order或者 to whom it may comcern 可以)