A
A simplified customs declaration form used by small merchants exporting goods through the postal network.
B
A mandatory tax levied by the Ministry of Finance on all digital service imports.
C
An international shipping document required exclusively for heavy machinery transported via cargo ships.
D
A license issued by State Licensing Authorities for pharmaceutical manufacturing.
Correct answer: (a) A simplified customs declaration form used by small merchants exporting goods through the postal network.
Explanation
Option A is correct because a Postal Bill of Export is a simplified customs declaration form used by small merchants exporting goods through the postal network. The other options describe unrelated financial or administrative instruments.
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