Registration form - Delivery or Billing Address first?

This is a UI question for all you e-commerce design experts out there.
Is there a generally accepted standard for which address to capture first from new registrations on a typical online shopping site. Should you fist ask the new customer for:
1. their billing address. or
2. their delivery address?

In my humble view we should first ask for their delivery address. My reasoning is this: since they are probably in the middle of checking out, and we don't want to slow down this process any more than necessary, it seems most logical to ask where they want the goods in their basket to be sent to. At this point our system will assume both addresses are going to be the same, which should be the case for most customers. We present an option to add a different address if their billing address (for payment card) is different. This way 99% of the time they will only have to enter one address.
Does anyone have good reasons to do this another way?
Many thanks.

 

Base on my experience .. Billing Address comes first . usually we assume billing and shipping address is the same . however, billing address is associated to billing information such as credit card numbers , etc. so this information could be a constant information , but shipping address could change . customer may send the item elsewhere but will use the same billing information to do that.