Upstream and downstream shipping may look different depending on your business and supply chain.

Typically, upstream shipping is inbound shipping, or stuff arriving to your 'control'. Downstream shipping is outbound shipping, or stuff going to your customer (either an end customer or a retail customer) after it leaves your 'control'. Usually, upstream shipping is shipping from your manufacturing location to you distribution center; downstream shipping is D2C shipping or shipping to retailers.

Technically, the Greenhouse Gas Protocol defines upstream shipping (3.4) as shipments of products and materials before they are sold and downstream shipping (3.9) as shipments of sold products.