customs and belonging to the person subject to fine may be detained until the full amount of the penalty is paid. The Government is not responsible for goods lost in the customs enclosure or while under customs control, except where the damage or loss is proved to have been occasioned through "willful misconduct" of an officer, official, or employee of the Government. No responsibility is accepted for loss, damage, or injury caused by, or arising from, defective packing, want of, or obliteration of, marks or numbers, inherent defect, or natural deterioration or decay of the goods, leakage, evaporation, or spilling of any liquids, fire, lightning, earthquakes, floods, tidal waves, riots, or acts of public enemies or rebels. IMPORT AND EXPORT RESTRICTIONS 19-SPECIAL REGULATIONS The contraband goods order prohibits the importation of matches (except safety matches), shaving brushes from Japan, toy pistols and caps, and certain other restrictions imposed for reasons of public welfare. The importation of wild animals and birds, arms, ammunitions, and explosives, articles of gold, dangerous drugs and poisons, sugar, sugar candy, and saccharine, wines and liquors, industrial spirits and pure alcohol, fresh fruits and vegetables is under special license and special regulations. SHIPPING BY MAIL There are no handicaps in the way of added charges or tedious customs procedure on shipment by parcel post to Sudan. Packages may weigh up to 11 pounds but may be neither registered nor insured. No transit fees are chargeable. Parcel-post packages sent to AngloEgyptian Sudan must not exceed £50 in value and should be packed in wood, tin, canvas, linen, or similar material, and not merely in paper or cardboard, and be securely sealed with wax or lead, preferably lead. Parcels not packed in wooden or metal boxes must be covered with canvas, linen, or similar material, sewn up at the flaps and folds and secured with string sealed at the knots and ends. Wooden boxes must be of stout material, well screwed or nailed together at the sides, top, and bottom. Light and bulky articles must be packed in strong wooden cases. Parcel-post packages containing bacon, ham, honey, cheese, cakes, puddings, fish, olives, butter, and other substances likely to cause damage by exuding, must, in addition to the outer packing described above, be inclosed in hermetically sealed tins or surrounded with some absorbent material such as sawdust. There is no postal c.o.d. service to this area. As information has not been received concerning the admissibility into the Anglo-Egyptian Sudan of "small packets", such mail will be accepted by United States post offices for transmission at the risk of the sender, provided there is affixed to each package a green label, form C-1 (postal form 2976), indicating that it is to be submitted to customs inspection at destination. A customs declaration (form 2966) or an invoice may be inclosed. 19 See p. 7, regarding quotas on textiles. No provision has been made for sending the class of regular mail known as " 8-ounce merchandise." Dutiable articles are not permitted to be sent in letter mail to the Anglo-Egyptian Sudan. COMMERCIAL TRAVELERS' SAMPLES Commercial travelers' samples of no value are admitted free of duty. Those of value may be imported under bond or deposit of duty for reexportation within 6 months. The samples must be declared as are any other imports and a list of the samples for checking in the goods should be in hand. When the samples are entered it should be noted that they are to be reexported with a refund of the deposit or a cancelation of security required. BRITISH EAST AFRICA—(KENYA, TANGANYIKA, AND UGANDA) While these three colonies or protectorates have their own separate administrations of the laws governing imports, the laws are the same in all important points. SHIPPING DOCUMENTS The unabbreviated form of standard invoice given under Newfoundland (see p. 59) should be used in British East Africa. The invoice may be printed on the firm's letterhead and should be sent under separate cover to the consignee. One copy of the customs declaration (form 2966) is required on shipments by parcel post to British East Africa. Grouping two or more such packages under one declaration is not permitted. The postal export declaration (form S-250) is no longer required by the United States customs officials on commercial parcel-post and mail packages valued at $25 or over. The customary shipper's export declaration (form 7525) should be filled out for all exports to Kenya, Tanganyika, and Uganda by freight or express. DUTIABLE VALUE The value upon which ad valorem rates of duty are assessed is the domestic value, plus the cost of packing and packages, the carriage to the port of shipment and all other expenses incidental to placing the goods on board ship, together with the cost of freight, insurance, and all other charges up to the time of importation into the port of entry, provided that in no case may the dutiable value be less than the cost of the merchandise to the importer at the place of importation. The "domestic" value is taken to be the market price at which at the time of exportation such or similar goods are offered for sale for consumption in the country from which the goods were imported, to all purchasers in the usual wholesale quantities in the ordinary course of trade in the principal markets of such country, including the cost of packages ordinarily used in those markets, but not including any duties payable in that country. ANTIDUMPING PROVISIONS Dumping duties have not been authorized in any part of British East Africa. LABELING, PACKING, AND MARKING Labeling. The marking requirements of British India are in effect in British East Africa and are strictly enforced. Fines for violations may be imposed, in some instances up to three times the value of the shipment. American exporters are especially warned to have their goods, when shipped to East Africa, marked with proper indication of origin. Foreign merchandise bearing names, trade marks, or descriptions in the English language, or any English words at all, are considered falsely described, as purporting to be of British origin, unless there appears a definite and adequate counterindication of the true country in which the goods originated. Therefore, on American-made goods the words "Made in U.S.A.," in letters as large and as conspicuous as any other English wording, should be printed on every article, label or wrapper bearing any words in the English language. As an example of the stringency of these regulations, if so much as watermark containing English lettering appears in sheets of paper a counterindication of origin must also be watermarked into each sheet. a The counterindication should be adjacent on the same label or part of the covering of the goods to which the name, trade mark, or English words are applied; it should not be on a separate label nor otherwise detachable; and it should be applied as conspicuously and no less indelibly. It should be repeated for all applications of the name or trade mark or English words, except when those are reproduced in such close proximity that one prominent counterindication will cover all. If different languages or characters are used, the counterindication should be repeated in each language employed. Packing.-Merchandise for shipment to these areas should be strongly packed in waterproofed packing in order to stand the long ocean voyage necessary to cross the Atlantic through the tropics, around the cape, and up the eastern coast of Africa into the tropics again. If crossing the Pacific Ocean, the voyage through the tropics. is much longer with the tropical Indian Ocean added. All of these territories are within the Tropics, with very hot humid climate in the lowland bordering on the coast but drier and more mild on the inland tablelands. Duties on goods assessed by weight are calculated on net weight, so that the weight of packing does not effect the duties on such goods. While there appear to be no regulations in regard to the marking of outside packing cases, it is a good idea to number the packages making up a shipment and to see that there is no repetition of marks and that the shipping documents show marks identical to those on the packing cases, in order to facilitate the location and clearance of the goods. ENTRY AND WAREHOUSING Entry-Goods may be entered for consumption, for warehousing, as in transit, or for transshipment. Goods entered for warehousing may be reentered for consumption, for removal to another warehouse, or for reexportation. Each entry must give full particulars as to the shipment-the number of packages, marks and numbers on packages, description of the goods, and weight or measure and value thereof, place whence imported, and country of origin, with a declaration as to the truth of the entry. Similar entry must be made for goods or for transshipment. Goods must be landed directly on a wharf or be conveyed thereto by a licensed boat or lighter from the ship. Goods not entered within 21 days from arrival in port are conveyed to a King's warehouse and stored there. If not claimed and entered within 3 months from removal, they may be sold by the collector. If of a perishable nature, they may be sold at any time. the collector thinks fit, either before or after storage. When goods are sold by the customs at public auction, the proceeds of the sale are applied first to the expenses of the sale, then to the payment of the duties, the warehouse rent and charges, and the freight due (if any), if a written statement of the freight has been given to the collector. Any remainder is then placed in the general revenue, but may be refunded to the person entitled thereto, if claimed within 6 months from date of sale. If the importer is unable to supply full particulars for making a perfect entry, he may make a declaration to that effect before the collector and be permitted to make a provisional entry and deposit a sum sufficient to cover the amount of the duty involved. Complete entry must then be made within 3 months after passing the first entry. Duties to be collected on warehoused goods are those in force at the time the goods are entered for home consumption. Warehousing.-There are wharfs and sheds in addition to the customs warehouses. There are also two types of licensed bonded warehouses-general warehouses for the storage of goods in general and private warehouses for storage of goods the property of the licensee. King's warehouses are especially available for examining and storing seized and unclaimed goods but otherwise the general warehousing regulations apply. Full particulars of the goods must be checked after examination by the customs at time of entry into warehouses. A warehouse receipt completing the act of warehousing is then given the importer. Goods may remain in a warehouse for 2 years without clearance and payment of duty or reexportation from the country. At the end of that period goods must be either removed from the warehouse or rewarehoused; if not, they are sold by the customs as just outlined. If permission is given for rewarehousing, the goods must be reexamined at the expense of the importer and the duties paid upon any deficiency found. No rent-free period is provided for goods regularly entered for warehousing. The minimum fee is 50 shilling cents. If unentered and stored in a King's or government warehouse, by the customs, for a period of not over 8 days, excluding Sundays and holidays (5 days in Tanganyika, except 8 days for lumber), there is no rental charge. No goods may be delivered from a warehouse without previous payment of rental and handling charges. No duty-free goods may be stored in customs warehouses. The following goods may not be placed in a warehouse but may be deposited in the open at the risk of the owner: Ashes, asphalt, bones, bricks, caskage, charcoal, chalk, cinders, clay, coal, coke, dung, firewood, fish (native dried), flower pots (earthen), girders, horns. iron (cast, wrought, pig, or ingot), machinery (heavy), ores, pipes (earthen and iron), railway material, rubbish, sand, stone, slates (roofing), sleepers, steel work (heavy), straw, timber (unmanufactured), and similar goods. Such goods may be protected by the owner by tarpaulins and dunnage. Spirits, wine, and tobacco must be deposited in a separate part of the building. Goods in warehouse may be taken out of the warehouse under permit without payment of duties for public exhibition or similar uses at such convenient times and in such quantities as the commissioner may prescribe and subject to security for their return or for payment of the duty due on them. Goods in warehouses may be regaged, remeasured, reweighed, or examined by the officer, either by direction of the collector or at the request and expense of the owner and duty payable according to the result, unless the collector is of the opinion that any loss shown is excusable, in which case duty is paid on the original entry with any deduction that the collector may see fit to allow. No deduction is allowed for any deficiency in wine or spirits in bottles. Moderate samples of warehoused goods may be taken by the importer under permit and without payment of duty, except that duty is assessed at time of clearance on the whole amount originally entered. Permission may also be obtained to sort, separate, pack, and repack warehoused goods and to make such lawful alterations therein, or arrangements and assortments thereof, as may be necessary for their preservation or for the preparation of them for sale, shipment, or other legal disposal. Any part of such goods so separated and not worth the duty on that portion may be destroyed without the necessity for paying the duty on the destroyed portion. Goods may by permission be repacked or skipped on the wharf. Warehoused goods subject to ad valorem duties which have deteriorated in quality may be revalued upon the application of the owner and the duties paid according to the result, provided the collector is satisfied that the deterioration was caused accidentally. When the commissioner deems any warehoused goods not to be worth the duty, he may cause them to be destroyed without payment of duty, but the importer must pay the warehouse and handling charges. Explosives and inflammables may not be warehoused except by special permit of the collector and in such places and under such regulations as the collector may prescribe at time of storage. Goods must be deposited in warehouses in the original containers except when special permission has been obtained to repack them before storage. Transit.-Goods shipped in transit are deposited in transit warehouses in bond and remain in charge of the shipowner and under customs control. A transit fee of 50 shilling cents per package is collected to cover the administration expense. When dutiable goods are transshipped or reexported the customs may require a bond or security guaranteeing that the goods will be landed at the place for which they are entered or are otherwise satisfactorily accounted for. A certificate of landing must be presented within a reasonable time. If such goods are short shipped, the owner of the goods must |