2. That no different invoice of the goods mentioned in the said invoice has been or will be furnished to anyone; and that no arrangement or understanding affecting the purchase price of the said goods has been or will be made or entered into between the said exporter and purchaser or by anyone on behalf of either of them, either by way of discount, rebate, compensation, or in any manner whatever, other than as fully shown on this invoice, or as follows: (5) Dated at

this

day of

19

Signature:

Witness (7)

(1) Manager, chief clerk, or as the case may be.

(2) Name of firm or company.

(3) Name of city or country.

(4) These words should be omitted where the manufacturer or supplier himself signs the certificate.

(5) Particulars of any special arrangement.

(6) The witness need not necessarily be a magistrate, notary, or other public official, but may be any person competent to sign as a witness to signatures on ordinary business documents.

These invoices are required only on shipments subject to ad valorem rates of duty. All shipping documents should be sent to the consignee separately from the goods.

Group shipments via parcel post are permitted entry into the Fiji Islands and North Borneo, but not into the other areas discussed here. Under the group-shipment arrangement, each parcel must be clearly marked with a fractional number in arabic figures, the numerator indicating the number of the parcel, and the denominator, the number of parcels comprising the shipment. For example, if a single shipment were composed of 12 parcels, each would be numbered, respectively, one-twelfth, two-twelfths, three-twelfths, and so on.

One copy of the customs declaration (form 2966) is required on parcel-post packages to these islands with the exception of Mauritius, where three copies of the customs declaration are required on each package. In the case of group shipments to the Fiji Islands and North Borneo, the customs declaration must be fastened to one of the parcels of the group.

The

The postal export declaration (form S-250), formerly required by the United States customs officials, is no longer necessary on commercial parcel post and mail packages valued at $25 or over. customary shipper's export declaration (form 7525) should be filled out for all exports to British Oceania by freight or express.

"To order" bills of lading are acceptable for shipment to these areas. They should be made out "to order of the shipper" and endorsed "to ". They should never be made "to order of the consignee ", for in the event of the dishonor of the draft, it may be difficult to obtain a discharge of the bill of lading.

No difficulties attend transshipped American goods, since the general rates apply whether they are shipped direct or are transshipped, and since no visa is necessary on documents, no difficulty results regarding documents.

DUTIABLE VALUE

The value upon which ad valorem duties are assessed in British Oceania varies somewhat with the colony. In most cases the f.o.b. value, based on either the current domestic value or the fair market

value of the goods at the time and place of exportation, is used. The Fiji Islands and British North Borneo, and Tonga or Friendly Islands, include any commission in excess of 22 percent, and in British New Guinea the fair market value is increased by 10 percent. No definition of dutiable value is found in the customs ordinance of Brunei, but the c.i.f. value, port of arrival, is probably the basis of duty, as is the case in Sarawak and, probably, in St. Helena and New Hebrides Condominium.

ANTIDUMPING PROVISIONS

No antidumping measures have been made effective in British Oceania. Australian products are admitted free of duty in the territory of New Guinea.

LABELING, PACKING, AND MARKING

Labeling. Goods marked to indicate falsely British origin (and also French origin in the New Hebrides Condominium) would be penalized in most of these areas. The merchandise marks acts of British New Guinea, Seychelles, British North Borneo, and Mauritius prohibit the importation of goods having a false trades description, which includes any statement or implication of origin, quantity, quality, etc., of imported goods.

Special labels are required on preserved foods imported into the Fiji Islands. Information regarding the requirements on particular foods may be obtained by interested American exporters upon request to the Division of Foreign Tariffs, Bureau of Foreign and Domestic Commerce, Washington, D.C.

Packing Goods for these islands require strong, thoroughly waterproofed packing to withstand loading into vessels and unloading onto wharves and the shifting of cargo on the very long ocean voyage through tropical waters much of the way. Furthermore, the immediate containers should be chosen with a view to the humidity of these islands after arrival at destination. Packages should not be too heavy to be handled by human labor. Duties are generally assessed on the net weight of the goods.

In British New Guinea and Papua minimum sized packages are prescribed for imports of spirits and tobacco, as follows: Spirits (other than perfumed or medicinal spirits) in cases, 2 gallons; in bulk, 5 gallons; tobacco, manufactured or unmanufactured, and cigars, 10 pounds, net weight; cigarettes, 5 pounds, net weight. Bona fide samples or imports for the personal use of the importer or surplus ship's stores do not fall under this regulation.

Marking. While not required, it is an advantage to have the net and gross weight in pounds shown on outside packages, as an aid in locating and identifying the goods at time of clearance or entry into the warehouses. All marks on packages must agree entirely with those on the shipping documents. The same is true if packages are numbered, and there should be no duplication of numbers in one shipment.

FREE PORTS

There are no free ports in any of these islands.

ENTRY AND WAREHOUSING

Entry-Goods for these areas may be entered for consumption, for warehousing, for reexportation, or for transshipment. The entries must give full particulars regarding the goods in question. The regulations for several of the groups of islands are not detailed, and in some cases are quite scant on most points of procedure for the entry or warehousing of goods and the assessment of duties on imports. Conspicuous among these are Brunei, with almost no regulations, and the Western Pacific Islands (Gilbert and Ellice Islands, Solomon Islands, etc.), the New Hebrides Condominium and St. Helena, with only brief provisions to cover the major points of procedure.

Western Samoa is under the mandate of New Zealand, and while it has its own customs tariff schedule, the customs regulations of New Zealand have been applied to imports into Western Samoa, except that goods may be warehoused for only 12 months. See pages 212 to 218, for the regulations on imports to that mandated territory.

Goods must be entered at once upon arrival, the time allowed before the customs remove them from the wharves and sheds to the King's warehouses differing from island to island. In the Fiji and the Tonga or Friendly Islands, if the vessel is over 50 tons the goods must be entered within 48 hours from arrival (shorter time for smaller boats); in the Gilbert and Ellice Islands and Solomon Islands, within 48 hours, without reference to the size of the boat; in Mauritius and Seychelles, within 3 days; in British New Guinea, within 7 clear working days; in British North Borneo, the regulations are less definite, the law merely stating that goods may not be left on the wharf without a special permit, and if left without permit they are liable to be treated as unclaimed cargo if not removed within 6 hours after due notice in writing shall have been received requiring the removal; in Brunei within 24 hours.

Unclaimed cargo is advertised in North Borneo for 4 months; if not claimed within that time it is forfeited to the Government. In Brunei goods unclaimed for 3 months are sold after 14 days' notice. In general, the proceeds of a forced sale by the customs for failure to claim goods within the specified time or to remove them from warehouses at the expiry of the time permissible for such storage, are disposed of in about the same way, that is, the import duties and expenses of the sale (advertising, etc.), the customs handling fees, and other charges are paid first, and then the warehouse rentals which may be due at time of sale, and in some cases, the freight charges are also taken care of. The surplus, if any, after payment of all claims and liens on the goods, is placed in the treasury for the account of the proprietor of the goods. In most cases it is necessary for him to present his claim within a prescribed period after which it becomes definitely and permanently the property of the Government. The period during which claim for this surplus must be made is 12 months in Fiji Islands, Friendly or Tonga Islands, Gilbert and Ellice Islands, and Solomon Islands; 2 years in Mauritius and Seychelles; 3 months in Brunei; and 4 months in British North Borneo. There appears to be no limit for claiming it in British New Guinea and in Papua.

Most of these areas permit the entry of goods on a bill of sight or provisional entry when the importer presents his written declaration that, for want of data, he is unable to make a complete or perfect entry. This provisional entry serves as a landing permit and must be followed by a complete and perfect entry within 3 days in the Fiji Islands, Mauritius, and Seychelles; within 7 days in Papua; and within 14 days in Tonga or Friendly Islands, and Gilbert and

Ellice Islands.

Goods which have not been declared within the expected time may remain in the King's or other customs warehouses for a limited time, but if not then removed, they may be sold by the customs. This time varies as follows: One month in Fiji Islands, Gilbert and Ellice Islands, Seychelles (duties must be paid in 3 months), and Solomon Islands: 4 months in British North Borneo; 4 months and 3 days in Mauritius; 6 months in Papua and British New Guinea; and 1 year in St. Helena. Goods of a perishable nature may be sold at once, usually at the end of 24 hours after arrival. In Mauritius, if goods are not promptly moved from the quays, a penalty of 1 rupee per package per day may be imposed (with a minimum of 5 rupees and a maximum of 100 rupees).

Goods may be examined before entry under customs supervision and at the expense of the importer. A number of these islands, having detailed regulations, assess duties on concentrated or condensed goods, extracts, essences, etc., according to the quantity or equivalent of dutiable goods into which such essences, condensations, concentrations, or preparations can be converted according to prescribed standards. for example, condensed whole egg-one dozen fluid ounces are deemed to be equal to one dozen eggs, etc. Among the products for which condensation standards are generally prescribed are nutrium milk powders, concentrated "Japan" fruit extracts, and concentrated fruit juices (nonspirituous) and "Salcof" coffee.

Transshipments must be entered for transshipment, and may be transferred to another ship without landing or may be landed under bond and later reexported. Londed transshipment goods must generally be reshipped under bond within a specified period which varies with the place of transit, but usually within 6 months.

Warehousing.-Goods entered for warehousing may be later entered for consumption or for reexportation, either for the port of origin or to another destination beyond the seas or for another port in the same colony. All warehouse and other fees (except duties) must be paid before the goods may be removed from the warehouses. If necessary, goods may generally be repacked or shipped on the wharves under permit. Otherwise they must be stored just as imported, in the original packing, whether in King's warehouses (for examination of goods and the storing of unclaimed imports), customs, warehouses, or bonded or licensed warehouses, general and private. Duty-free goods and those on which the duties have been paid are not admitted to customs or licensed bonded warehouses. Explosives, inflammables, and dangerous goods of all kinds must be deposited under permit and in places specially designated for that

purpose.

Goods may be packed, repacked, sorted, lotted, bottled, or separated, and in most cases such lawful alteration may be made as may be

necessary for the preservation of the goods, or to advance their sale, shipment, or legal disposal. When the goods have been packed or repacked, the owner may usually request the collector to permit the destruction of any refuse or any damaged or surplus goods, occasioned by the separation, etc. of the merchandise as imported, as well as any goods considered as not worth the duties. Duties on such destroyed goods may be remitted by the collector. Certain of the areas limit the size of containers for certain goods when repacked, rebottled, etc.

Samples may be taken under customs supervision (or by the customs for their own examinations) without payment of duty except that duties must be paid at time of clearance on all goods stored in the warehouse.

No limit appears to have been placed upon the quantity of warehoused goods which may be cleared for consumption at one time or which may be left in bond after partial withdrawals have been made. Goods may be left in warehouses without payment of duty only for specified periods, varying with the area, after which they must be entered for consumption or for reexportation or they must be rewarehoused. If not taken care of in one or another of these three ways, they are sold at public auction, and the proceeds dispensed as already outlined. The periods for warehousing permitted without forced sale, unless rewarehoused or reexported (usually with 1 month's notice), King's warehouses excepted, are: Fiji Islands, Tonga or Friendly Islands, Gilbert and Ellice Islands (3 months' notice) and Solomon Islands (3 months' notice), 3 years; Mauritius and St. Helena (final limit 3 years), 2 years; British North Borneo, 4 months; New Guinea, Western Samoa, and Papua, 1 year; Seychelles, 2 years from date of importation, unless notified by the collector in writing requesting clearance of the goods; in that case, the owner must remove them within 3 months of receipt of the notice.

ABANDONED GOODS

As already mentioned, goods lying unclaimed in the King's warehouses for a period longer than that permissible in the islands in question, or left in bonded warehouses in the same way shall be considered abandoned. Goods which are in arrears in payment of warehouse rentals for a period of 9 months in Papua and New Guinea may also be sold in the same way as other abandoned goods. Furthermore, any goods which the proprietor considers as not worth the duty may generally be abandoned and the duties remitted by the collector, the goods being destroyed at the expense of the importer.

REEXPORTED GOODS-REFUND OR DRAWBACK OF DUTY

Goods on which duties have not been paid may be reexported under bond to cover the duties upon application for a permit and the presentation of an entry for reexportation. If duties have been paid and the goods taken from customs control it is generally possible to reexport them under drawback privileges.

In order to obtain a refund of all or part of the duties, according to case, the goods should be unused in the island from which they are being reexported; in the original packages unless repacked under