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WAEC Commerce 1996 Question 91

Question 91

Foreign Trade Documents

Which of the following would enable customs officers to correctly assess import duties on goods?

  1. A.Pro-forma invoice
  2. B.Bill of exchange
  3. C.Documentary credit
  4. D.Consular invoice
  5. E.Bill of lading
Show the answer and explanation

Answer: D (Consular invoice)

Explanation

A consular invoice certifies the value and details of the goods, so customs can work out the correct duty.