A document that serves as an instument for perferential tariff is referred to as

The question is asking about a document used for preferential tariff and it gives four options to choose from. The correct option is B, which is a certificate of origin.

A certificate of origin is a document that indicates the country where the goods were produced or manufactured. It is used to determine the country of origin of goods for trade purposes. This is important because some countries have preferential trade agreements with each other, meaning that they offer lower tariffs or no tariffs at all on goods imported from each other. In order to benefit from these preferential tariffs, the importer must prove that the goods originated from the exporting country.

An indent, option A, is a document used in the shipping industry to instruct the supplier on what goods are required and the terms of the sale. A consular invoice, option C, is a document required by some countries to accompany shipments and lists details of the goods being shipped. An advice note, option D, is a document used to inform the recipient of a delivery that the goods have been dispatched.

Therefore, the correct answer to the question is option B, a certificate of origin.