facture shipped to the United Kingdom, bearing a name or trade mark of a person in the United Kingdom, or the name of a place in the United Kingdom (or a colorable imitation of the name of a place in the Kingdom) must bear an indication of the country of origin. Under marking orders issued through the operation of the Merchandise Marks Act of 1926, many foreign commodities, steadily increasing in number, whether bearing trade marks or not, are also required to bear an indication of the country of origin in prescribed forms, varying with the product, either on importation or upon offer for sale in the United Kingdom. The indication of origin must be either simply the word "Foreign ", or, alternatively, a definite indication of the actual country in which the goods were manufactured, such as "Made in U.S.A." Any advertising of any goods requiring special marks must bear a similar marking.

In view of the considerable list of goods which now require a special mark of origin, and the frequent additions to the list, inquiry should be made of the Division of Foreign Tariffs, Bureau of Foreign and Domestic Commerce, Washington, before new lines of goods are sent to the United Kingdom.

Most articles of gold and silver, upon importation into the United Kingdom, are sent to the assay office to be hall-marked with an official stamp.

When units of liquid or dry measure are used on products shipped to the United Kingdom, they should be expressed in equivalent imperial units, which are about one-fifth larger than similar American units.

Packing. Since the dutiable weight in the United Kingdom is actual net, it has no effect upon the packing. The exporter has, therefore, only to consider the matter of packing for safe delivery at destination. There is no objection to mixed packing, except in the case of tobacco, which must not be packed with other goods.

Tobacco, cigars, cigarettes, and snuff may not be imported in packages of less than 30 pounds, gross, or unless in whole and complete packages; and spirits (not being liqueurs and cordials or perfumed or medicinal spirits) in casks, etc., of less than 9 gallons, or if bottled, unless in cases.

Marking.-There

Marking. There are, in general, no special marking requirements for outside cases for shipments to the United Kingdom, except that packages containing margarine must be marked or branded as such to distinguish them from butter, and boxes containing certain fruits must be specially marked. All marks, numbers, etc., shown on packing cases should agree with those appearing on the shipping documents.

FREE PORTS

There are no free ports or free zones in the United Kingdom.

ENTRY AND WAREHOUSING

Entry-All goods must be declared for entry and landed within 14 days, not including Sundays and holidays, after arrival of the ship. Goods should be entered before unshipment and may be entered either for home use, reexportation, transit, or warehousing. Declarations must be made on approved forms and goods must be de

scribed in accordance with the headings of the "Import List" and under their trade names.

Goods not entered within 14 days are removed to the King's warehouse (customs storage for unclaimed goods and those held for examination), and are subject to sale at public auction within 3 months after landing, the proceeds of the sale being applied to the payment of duties, charges for removal, freight, unpaid warehouse rent, and other charges against the goods. Any surplus after payment of such charges is paid to the proprietor of the goods, upon his application therefor. If the goods cannot be sold for an amount sufficient to cover the duties and charges (or the charges only, if sold for exportation), the commissioners may order them to be destroyed. If perishable goods are deposited in a King's warehouse they may be sold forthwith. The customs may order any goods left in their custody to be held until proof is produced that freight charges have been paid. If the importer, for want of full information, is unable to make a perfect entry of his goods, he may submit a written declaration to that effect and be permitted to land the goods on a bill-of-sight entry, and examine them in the presence of the customs officers. He must then, within 3 days, make a complete and perfect entry as though no entry had been made. In default of a perfect entry within 1 month, the goods may be sold at public auction, as outlined in the preceding paragraph.

By special request, the importer may be allowed to sample his goods under customs supervision.

All expenses for unshipping, landing, and handling of goods in connection with their entry are for the account of the importer if not performed by him.

Transit.-Goods imported for reshipment to another destination abroad are liable to all the conditions applicable to goods landed for use or consumption in the United Kingdom, but if the regulations are followed, goods in transit, landed and shipped at certain approved ports, are not usually subject to examination between importation and reshipment.

A

Goods for transshipment within the port of arrival are regarded as goods entered for exportation only. They must be entered in the ship's report as "In transit", and must be specifically described. A transshipment bond, covering the entire transaction from import to export, is required, and may be given before the ship reports, provided the bill of lading, which must always be presented, bears the commercial designation of the goods and the words "In transit." transshipment bond warrant must also be deposited, giving a full description of the quantities and values of the goods, in the nomenclature of the official import and export list. Bond having been given, a transshipment delivery order and a shipping bill must be made out by the exporter or his agent for the goods described in the bond warrant. On receipt of the delivery order the customs officer allows delivery of the goods under special security for conveyance to the export ship. (Every lighter, van, or other means of conveying transshipment goods must be either secured by Crown locks, or accompanied, at the importer's expense, by a customs watcher.) For goods intended for British possessions, a special form of transship

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ment certificate, to be attached to the ship's clearance papers, is required.

The time limit ordinarily allowed for the process of transshipment is 6 working days after delivery to the transshipment shed, to which they are conveyed from the import ship. Although the time may be extended under special circumstances, if shipment of the goods is unduly delayed, the customs may demand that dutiable goods be warehoused pending exportation.

Goods shipped between ports of Great Britain by rail must be delivered at port of export within 48 hours after delivery to the railway company, not including Sundays and holidays. In other respects, these goods are subject to the same treatment as that applying to goods transshipped within the port of arrival.

Warehousing.-There are both customs and licensed or bonded warehouses for the storage of goods. The customs warehouses are the King's warehouses provided for the examination of goods and for the storage of unclaimed, forfeited, or abandoned goods, and the general customs warehouses. There are also the general bonded or licensed warehouses, private bonded warehouses, and special bonded warehouses for bottling and repacking. There are also bonded vaults for storage of wet goods.

Goods must be warehoused in the original packages in which they are imported, but the commissioner of customs may direct certain goods to be repacked on the quay or to be bottled, sorted, lotted, packed or repacked, and may determine the conditions of entry of such goods in the warehouse. They must remain in those containers unless changed under permit.

No manufacturing is permitted in warehouses. However, the importer may obtain permission to sort, separate, pack or repack any goods, and to make any alterations therein as may be necessary for the preservation, sale, shipment, or disposal thereof, provided they are replaced in their original containers or in such other containers as the commissioners may permit. It is also possible to draw off or rack and bottle wines and spirits, to draw off and mix certain wines and spirits under certain regulations, as well as fortify wines, spirits, and certain fruit juices. Spirits may also be methylated in the warehouses and may be perfumed. Spirits bottled in bond may not be delivered for home consumption in a quantity less than 1 case of 1 dozen imperial or reputed quarts or 2 dozen pints. Manufactured tobacco may be converted into cavendish and negrohead in an approved bonded warehouse, and such tobacco may be cut and packed, etc., for either home consumption or for export, or made into cigars or cigarettes for exportation but not for consumption. Samples may also be taken without immediate payment of duty, duty being paid on the total amount warehoused at time of clearance from storage.

After completion of these operations, the commissioners may, upon request by the importer, permit any refuse, damaged, or surplus goods occasioned by such processes or any goods not worth the duty, to be destroyed and the duties on the products destroyed to be remitted.

The commissioners may also, at their discretion, permit goods to be taken out of a warehouse temporarily for such purposes and for

such periods, and under such bond for the duty, as they deem expedient. Partial withdrawals of warehoused goods may be made upon payment of the duties and proper notations on the records of the warehouse and of the customs.

Entry for warehousing may be changed at any time to entry for consumption or to entry for reexportation, the duties and charges being necessary in the first case, and only the fees and charges if reexported. Goods may not remain in warehouses for a period longer than 5 years from date of entry, unless extended by the commissioner or unless rewarehoused by the importer. If rewarehoused, goods must be reexamined and the duties and charges paid on any deficiency found to have occurred since warehousing. Reexamination may be dispensed with upon request when the officials are confident that there have been no unrecorded or permitted withdrawals.

If not cleared for consumption, for reexportation, or for rewarehousing, and such duties and fees as may be due paid down at once, the goods will be sold at public auction as quickly as possible after 1 month's notice, either for home consumption or for reexportation, with or without consent of the warehouse keeper. Proceeds are applied to the payment of duties, warehouse rents, and the other charges against the goods, and the surplus, if any, is paid to the owner or proprietor of the goods if known; if he cannot be found, it is placed in the Crown's account to await the claim of the owner or proprietor and his proof of claim thereto. If after 1 month's notice the goods cannot be sold, they may be destroyed with or without consent of the owner or warehouse keeper, and the proprietor of the warehouse is held responsible for the amount of the duties and fees.

ABANDONED GOODS

When goods lie unclaimed in a King's warehouse for over 1 month, or when left in other warehouses beyond the 5-year period and are not rewarehoused at the end of that time, they are considered as abandoned, and they may be sold at public auction after 1 month's notice and the proceeds applied as already outlined. Goods may also be abandoned as not worth the duty. If abandoned goods are not sold within 1 month after having been offered for sale, they may be destroyed at the discretion of the commissioners of customs. Perishable goods may be sold at once.

REEXPORTED GOODS-REFUND OF DUTY

Goods may be reexported without payment of duties under conditions similar to those governing transit shipments through the country. Declarations for the entry of goods either for home consumption or for warehousing may be canceled and the goods entered for exportation. Import duties will not be collected on goods imported solely for reexportation after processing that does not change the form or character of the goods, subject to regulations to guarantee the reexportation of the goods. They may be reexported after the duties have been paid and the goods have left the custody of the customs, but in general there is no refund of duties after the goods have been removed from the customs control, except under

certain conditions. Duty on goods imported under a contract of sale and found to be of the wrong description, quality, state, or condition, or to have been damaged in transit, may be refunded upon reexportation of the goods to the seller.

In order to establish a title to repayment of duty, it must be proved that the goods: Were imported in pursuance of a contract of sale; were found to be not in accordance with the contract as to description, quality, state, or condition, or to have been damaged in transit; have not been used in the United Kingdom; were returned by the importer to the foreign seller with his consent; and were declared for that purpose before reexportation. The importer must give bond as security guaranteeing reexportation for not less than the full amount of the claim.

Written notice of intention to reexport must be given at least 48 hours prior to packing the goods for exportation, specifying the time at which the packing will take place, and with a description of the goods in question, and the importer must present all books, correspondence, etc., necessary to establish his claim as being entitled to repayment of duty.

Drawback of the full amount of the duty paid is granted on designated classes of goods which have been used in the manufacture or processing of goods for export, provided that proof is furnished that duty has been paid on the goods and that they have not been used in the United Kingdom.

FACILITIES FOR ADVANCE RULINGS ON CUSTOMS CLASSIFICATIONS

The customs authorities are prepared to give advisory opinions as to the classification of the British customs tariffs under which particular goods would fall on importation into the United Kingdom. Where such information is desired, a full description, and when practicable, samples or illustrations of the goods concerned should be forwarded to the customs officials, either by the exporter or his agent in the United Kingdom or by the intended importer. It should be understood, however, that a definite ruling as to the amount of duty payable on any such goods cannot be given in advance of actual importation into the United Kingdom. It is stated that only in exceptional cases will the commissioners have a sample of goods, which may be sent to them in this connection, tested in order to determine the exact rate of duty which would be payable in the event of similar goods being imported, as such tests can be performed by private analysis.

FINES AND IRREGULARITIES

The penalty for concealment of goods, falsification, counterfeiting, etc., of documents, or willful use of falsified documents of any kind, to avoid payment of duty, is a fine of £100, or three times the value of the goods, at the option of the commissioners of customs, and forfeiture of the goods. The penalty for false declaration in regard to dutiable goods is a fine of £500, or imprisonment for not more than 2 years. Failure to comply with customs regulations in general is punishable by a fine of not more than £20, or forfeiture of the goods, or both.