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Question

Which of the following documents is not required in connection with an import transaction?


A
Bill of Lading
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B
Shipping Bill
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C
Certificate of Origin
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D
Shipment Advice
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Solution

The correct option is C Shipping Bill
Shipping bill is a form used by Customs and Excise before goods can be exported from the country. It is the main document on the basis of which the customs office gives the permission to export. Hence shipping bill is used during export transaction and not during import transaction.

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