Concept:A consular invoice is a trade document used by customs authorities to verify the value and details of goods for correct duty assessment.
Explanation:Customs officers in the importing country use a consular invoice to confirm the exact description, quantity, and value of the goods.
This document is endorsed by a consul of the importing country located in the exporting country.
Its main purpose is to prevent under-invoicing or false valuation, thereby ensuring that the correct amount of import duty is paid.
Bill of lading is a document of title, not a duty-checking document.
Certificate of origin only shows where goods were produced, not their value for duty.
Documentary credit is a payment arrangement between banks, not a customs document.
Answer:B. consular invoice