【单选题】The purposes of providing a packing list along with a commercial invoice are ( ).
A.
It works as the buyer’s reference regarding packing and quality of the goods and it is used for pre-shipment inspection at the destination.
B.
It works as the buyer’s reference regarding packing and quantity of the goods and it is used for custom clearance and inspection at the destination.
C.
It provides information about the value of the goods. Therefore, it is used by the buyer to calculate import costs and by the importing country’s custom to determine tariff.
D.
It is required by insurance company to calculate insured amount and used by the seller as a payment order.