Which of the following documents is not a document related to the fulfill the customs formalities?
(a) Shipping bill
(b) Export licence
(c) Letter of insurance
(d) Proforma invoice
Various documents, such as a shipping bill, letter of insurance and proforma invoice are required for fulfilling customs formalities. However, an export licence is not required for customs clearance. An export licence is usually required for an exporter to export goods.
Hence, the correct answer is option (b).