Depending on the specific circumstances, most of the responsibility should be on the shipper's side, but the delivery of the goods requires the carrier to issue its own exemption reasons, that is, if the goods have problems, the courier company should issue its own exemption reasons, indicating that it did not cause the problems in the delivery of the goods itself, and the goods received were the integrity and goodness of the goods. These courier companies have the responsibility to assist the parties to find it. If only the parties are held accountable, it will be quite difficult.
If you want to know more details, it is recommended to consult a lawyer.