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A document used to ensure correct payment of duty at the importing country is

Commerce
JAMB 2022

A document used to ensure correct payment of duty at the importing country is

  • A. documentary credit
  • B. consular invoice
  • C. certificate of origin
  • D. bill of lading
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Correct Answer: Option D
Explanation

Bill of lading is a document of title giving the holder a right to take possession of the goods to which it refers. It is divided into:
- Clean bill of lading: if no damage occurred to the goods.
- Dirty or foul bill of lading: indicates some deficiencies, irregularities or damage on the goods

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