customs supervision; and must be reexported within the time specified in the regulations of each area. The goods must be of a kind that may be identified to the satisfaction of the customs, and proof of reexportation must be given, and generally it must be stated at entry for reexport that the goods are reexported under claim for drawback. The percentage of refund and the period within which goods must be reexported after importation (where provided) are as follows: In Fiji Islands all of the duty may be obtained, with certain exceptions, provided the goods are reshipped within 3 years, and if claim is presented for payment within 12 months. No refund may be obtained on cigars, cigarettes, spirits, and spiritous compounds, tobacco and wines (in bulk), opium, and jewelry. In Tonga or Friendly Islands, the Gilbert and Ellice Islands and Solomon Islands, three-fourths of the duty may be refunded. In Fiji Islands, the full duty may be refunded on certain products used in manufacture for export, on certain products for manufacture of specified products whether for export or for domestic consumption, as well as on imported goods returned to place of origin. From time to time notice has been given in Fiji permitting drawback on the following products: Flour, used in the manufacture of biscuits; piece goods, used in the manufacture of shirts, coats, and trousers; sugar, tinplate, partly made cans, boxes of wood ( made up or in shooks), casks and kegs (made up or in shooks), used in the manufacture of canned pineapple and coconut oil and meats, for export; on tallow, resin, caustic soda, and salt, used in the manufacture of laundry soap; and on pumice, tallow, caustic soda, and carbolic acid used in the manufacture of sand-soap. In Mauritius, seven-eighths of the duty obtained if the goods are reexported within 2 years, and if claim for the amount of drawback is presented within 6 months from date of entry for export, and provided the drawback claimed is not less than 5 rupees. The same is true in Seychelles, except that goods must be reexported within 2 years from time of importation. In Papua refund of the full duty is obtainable (except on wines, spirits, beer, tobacco, cigars, and cigarettes), if reshipped within 1 year from date of entry, and if claim is made at time of export and is presented for payment within 1 year from date of export. No drawback is obtainable if the amount involved is less than £1. In Sarawak the drawback obtainable is 22 percent less than the full amount of the duty. The goods must be reexported within 60 days from date on which goods were imported. In British New Guinea, drawback of the full duty is obtainable, except on spirits, wines, beers, tobacco, secondhand clothes, and opium, provided the goods are reexported within 3 years from importation, the drawback claimed is not less than £1, and the claim for refund is presented within 1 year from date of reexportation. FACILITIES FOR ADVANCE RULINGS ON CUSTOMS CLASSIFICATION An exporter may obtain an advance classification of his products if not specified in the tariff, either by sending a sample to the comptroller of customs or by requesting the importer to obtain it for him. Such decisions would, however, probably be only advisory in character. No advance ruling is obtainable in Brunei. FINES AND IRREGULARITIES Fines are provided for all violations of the customs law, varying with the territory, the highest fines usually being imposed for false declaration, undervaluation of goods or misstatement of quantity or quality of goods, concealing goods in other goods or otherwise, and importation of prohibited merchandise. These fines are in addition to forfeiture of goods in most cases of such offenses, and range as follows for the different areas: Brunei, for specified offenses, up to 20 times the duty, and 500 Straits dollars for violations for which no penalty is specified; Fiji Islands, usually up to £250 (up to £100 for prohibited goods, including incorrect indication of origin), for violations for which no penalty is prescribed, up to £50; Tonga Islands and Gilbert and Ellice. Islands, from £20 to £250, with a general penalty, when not specially penalized, of from £5 to £50; Mauritius, up to 1,000 rupees or treble the value of the goods, together with possible forfeiture of the goods; British North Borneo, general penalty for offenses, up to 500 Straits dollars; Papua, definitely, £100, and in addition, for most offenses, forfeiture of the goods; Seychelles, for most offenses, a definite penalty of 1,000 rupees, though for minor offenses, the maximum. fine is 1,000 rupees; Solomon Islands, generally from £50 to £200; British New Guinea, for most offenses, the penalty is £100, though in cases of infractions of less important provisions, the fine may be £20 or £50; forfeiture of the goods is not affected by the fine. In all cases the burden of the proof rests upon the importer, whether in questions of appeal or prosecution by or against the governments. APPEALS AND CLAIMS Wherever it is evident that there has been an overassessment of duty due to manifest error or misinterpretation of the law, the governments readily refund the amount of such overcharges, but in some cases it must be claimed within a certain period. In cases of dispute as to the proper amount of duty, valuation, etc., the importer may deposit under protest the amount of the duty demanded and then later appeal the case to the superior officer or court, if action is taken within the prescribed time. In Fiji Islands when the owner of the goods is dissatisfied with the decision of the customs collector, or in case of dispute, he may appeal his case against the customs collector to the commissioner of customs, provided his claim is presented within 1 month after the decision in question was rendered. The decision of the customs, whether regarding the valuation, classification, or nomenclature, or interpretation of the tariff law, is final. Claims to seized goods must be entered within 1 month after notice. In Tonga or Friendly Islands cases regarding forfeited goods may be appealed to the Magistrate Court and then to the Supreme Court. Forfeited goods must be claimed within "a reasonable time" after notification. In Gilbert and Ellice Islands and Solomon Islands appeals from a decision of the deputy commissioner may be made to the Supreme Court of the Fiji Islands. Seized goods must be claimed within 1 month from the chief customs officer. In Mauritius the importer may appeal the decision of the customs to any court of competent jurisdiction, provided action is taken within 6 months after payment of duties under protest. Claims for overpayment of duty must be presented within 3 years from date of payment. Seized goods must be claimed within 1 calendar month and proceedings instituted within 3 calendar months. Claim by the customs for underpayment of duties is also limited to 3 years. In British North Borneo overpayment of duties may be claimed at any time within 12 months from payment thereof, but claims by the customs for underpayment of duties must be made within 6 months. Claim must be entered within 21 days following notice of seizure. In Seychelles overpaid duties must be returned within 1 year-if not detected within that time, there is no provision for return. The same limitation is placed upon the right of the customs to demand duties which have been underpaid because of underassessment for whatever reason. Appeals are tried in the Magistrate's Court or other court having jurisdiction over such cases. Seized goods must be claimed within 1 calendar month from notice of seizure. In British New Guinea when the importer disagrees with the decision of the customs, he may enter his appeal within 6 months after he has paid, under protest, the duty demanded. Claim must be entered in any court of competent jurisdiction against the collector. In case of seized goods, written claim must be presented to the collector within 1 month from seizure, if he is notified by the customs officer. The collector may then hold the goods without taking proceedings for condemnation and require the claimant to enter proceedings for their recovery. Such proceedings must be instituted within 4 months, in default of which the goods are condemned without further ado. In Papua overpayment of duties must be claimed within 3 months and action begun within 6 months. In case of dispute, the treasurer may settle the matter if the importer gives written consent and his decision is final. Otherwise the owner may, after deposit of duties under protest, bring action against the collector in any court of competent jurisdiction within 6 months from date of payment of the deposit. Short levied duties may be demanded within 6 months. In all of these colonies, protectorates, etc., having detailed regulations, the customs will remit duties, in whole or in part, when goods are damaged on board the importing vessel or in warehouses (unless by fire or unavoidable accident). Claim for such remission must be made at once and immediately after first examination. Except in the case of tobacco and spirits, which are allowed normal leakage and evaporation, goods are dutiable in the amounts shown on first entry into the warehouse, unless loss is shown to have been occasioned through negligence on the part of those in authority. IMPORT 25 AND EXPORT RESTRICTIONS Most of the usual restrictions on imports for reasons of public welfare are in effect in British Oceania insofar as they would be applicable in the stage of development of the particular areas. Prison-made goods are prohibited from importation into Papua and British New Guinea. The restrictions on exports have mainly to See p. 7, regarding textile quota restrictions, now in effect in Seychelles, Sarawak, Brunei, Fiji Islands, and probably others of these areas. do with the exportation of breeding animals and, in certain areas, of wild animals and birds. Agricultural standards are also established for certain exports in several of these islands. 66 SPECIAL REGULATIONS The importation and sale of arms and explosives and other dangerous goods are under strict supervision and license (if permitted at all). The importation of condensed milk is also subject to certain regulations as to butter-fat content and marking of containers in several of these areas; oleomargarine and other butter substitutes also must be specially marked in certain areas. An outstanding regulation on oleomargarine is the necessity in British New Guinea for coloring all oleomargarine, butterine, or similar butter substitute a distinct pink color by the admixture of a sufficient proportion of alkanet root." Packages must also be specially marked with the name of the product. Special standards for tea are in effect in certain of these areas. Other requirements on particular foods must be fulfilled in several of these islands. Full details of the regulations for particular commodities for any of these islands, where effective, may be obtained by interested American firms by request to the Division of Foreign Tariffs, Bureau of Foreign and Domestic Commerce, Washington, D.C. SHIPPING BY MAIL There are no handicaps on shipping by parcel post to any of these islands. Packages may weigh 11 pounds to the Gilbert and Ellice Islands, New Guinea and the Solomon Islands, the New Hebrides Condominium, Papua, Tonga (or Friendly) Islands, and Western Samoa; 20 pounds to the Seychelles; and 22 pounds to Brunei, Fiji, Mauritius, North Borneo, St. Helena, and Sarawak. Parcels mailed to the Seychelles weighing more than 11 pounds must not contain bullion, coin, or jewelry. Packages may be insured only to Brunei, North Borneo, Sarawak, and Western Samoa. Transit fees are collected on parcel-post packages to all of these islands except to Fiji and Western Samoa. There is no postal c.o.d. service to these territories. "Small-packet" mail may be sent to British North Borneo, the Tonga or Friendly Islands, the New Hebrides Condominium, Sarawak, Seychelles, St. Helena, Solomon Islands, Fiji Islands, Mauritius, Territory of New Guinea, and Papua. If sent to Western Samoa, they are sent at the owner's risk. There is no "smallpacket" service to Brunei, or the Gilbert and Ellice Islands. No provision has been made for sending to any of these areas the class of regular mail known as 8-ounce merchandise." Dutiable articles are permissible in letter mail to all of these areas except Western Samoa-to which destination, however, they will, in the absence of definite information on this point, be accepted at the owner's risk-if the green label, form C-1 (postal form 2976), is affixed to each letter or package, indicating that it is to be submitted to customs inspection at destination. A customs declaration (form 2966) or an invoice must be enclosed. 70031-34-11 COMMERCIAL TRAVELERS' SAMPLES Commercial travelers' samples of no commercial value are admitted free of duty in British Oceania. Those which have commercial value (that is, are salable) or have not been mutilated so as to render them unsalable, are subject to duty. They may be entered under deposit of the full amount of duty for reexportation and they must be presented for reexportation within 6 months from the date of importation (only 1 week allowed in Brunei). NEW ZEALAND AND COOK ISLANDS SHIPPING DOCUMENTS The only documents necessary on freight or express shipments are the special commercial invoice and the bill of lading. The form of invoice adopted by the government of New Zealand is a slightly modified form of the standard invoice recommended by the British Imperial Customs Conference. The documents should go forward separately from the goods and should be mailed at once. No consular visa is required. REQUIRED FORM OF INVOICE AND DECLARATION FOR NEW ZEALAND [To be written, typed, or printed on firm's letterhead] |