Import procedure begins with

The correct answer is (d). Shipping bill.

A shipping bill is a document that is issued by the shipping company to the exporter. It is a contract between the shipping company and the exporter and it outlines the terms of the shipment. The shipping bill includes the following information:

• The name of the shipper and consignee
• The port of loading and discharge
• The type of cargo
• The quantity of cargo
• The weight of cargo
• The value of cargo
• The freight charges
• The insurance charges
• The date of shipment

The shipping bill is used to clear the goods through customs and to obtain the necessary permits and licenses. It is also used to track the shipment and to ensure that it is delivered to the correct destination.

The other options are incorrect because:

• A mate’s receipt is a document that is issued by the ship’s captain to the shipper. It is a receipt for the cargo and it outlines the condition of the cargo when it was loaded onto the ship.
• Marine insurance is a type of insurance that protects the cargo against loss or damage during transit.
• An indent is a document that is issued by the importer to the exporter. It is a request for the exporter to ship goods to the importer.

I hope this helps!