13. An Import Permit (I/P) is valid for six months. The expiration date of this six-month period is defined as the “date of shipment.” As long as the goods are loaded and shipped from the exporting country before the permit’s expiration date (including the expiration date itself), the permit remains valid. Which of the following dates is considered the “date of shipment”? (A) The date of issue stated on the invoice at the port of shipment (B) The date of issue stated on the bill of lading at the port of shipment (C) The date of export release (D) The date of export declaration