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Q5. What is the significance of bill of lading for exporter and importer?
Explain any 2 types.
Answer. Bill of Lading represents:
A receipt issued by the carrier that the goods have been loaded on the
conveyance.
A title of goods to the consignee noted on the bill of lading.
Because it is considered a title of goods, the Bill of Lading can be used as a
negotiable instrument and can be traded much in the same way goods may be.
The bill of lading is how past and modern traders document their exchanges, and it is
one of the most important documents in our modern day supply chain.
So why is a bill of lading so important?
Q6. What are the different types of custom duties levied on imported
goods?
Answer. Main types of custom duties:1. Basic custom duty:Basic custom duty is the main type of custom duty. It is payable u/s 2 of custom tariff
act 1975.It has three sub parts
i) Standard rate
ii) Effective rate
iii) Preferential Rate
Winter-2015
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