The document which is used when a country imposes ad valorem duties is
- bill of lading
-
consular invoice
- certificate of origin
- open indent
The correct answer is: B
Explanation
Ad valorem; (is the levying of tax or customs duties) proportionate to the estimated value of the goods or transaction concerned. They extend to taxes such as import duty taxes on goods from abroad.
The main purpose of a consular invoice is to provide a complete and detailed description of the goods to the foreign customs authority, so as to ensure that the correct import duty is levied on the goods.