Enumerate the following charges, and state whether each amount has been included in or excluded from the above current domestic value:

Item

(1) Cartage to rail and/or to docks.

(2) Inland freight (rail or canal) and other charges to the dock area, including inland insurance..

(3) Labor in packing the goods into outside packages.

(4) Value of outside packages.

(5) If the goods are subject to any charge by way of royalties state full particulars of royalties:

I, (a)

of (2)

[Declaration on reverse side of invoice]
the (1)

of (3)

manufacturer/supplier

hereby

of the goods enumerated in this invoice amounting to declare that I [(4) have the authority to make and sign this certificate on behalf of the aforsaid manufacturer/supplier and that I] have the means of knowing and do hereby certify as follows:

1. That this invoice is in all respects correct, and contains a true and full statement of the price actually paid or to be paid for the said goods, and the actual quantity and description thereof.

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 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)

3. That the said invoice exhibits, in the column headed "Current domestic values in currency of exporting country", the current domestic value of identically similar goods when sold for home consumption for cash in equal quantities in the ordinary course of business in the principal markets of the country from which the said goods are exported to New Zealand at the time when they are so exported.

4. That the said current domestic value includes any duty leviable in respect of the goods if delivered for home consumption, and that on exportation a drawback or remission of duty amounting to (6) has been/will be

allowed by the revenue authorities in the country of exportation.

(a) Full name of person signing declaration.

(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) Cross out whichever words are not applicable.

(7) Ordinary personal signature of "(a)" above, not the firm's signature or so-and-so.

"for"

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

"To order" bills of lading endorsed in blank are commonly used. It is important that this form of bill of lading be endorsed in blank and not "to order of the consignee ", since in the event of the dis

honor of the draft, it is often difficult to obtain a discharge of the bill of lading. When bills of lading have not come to hand and goods have arrived, consignees are not given possession of the goods unless they have a letter of indemnity endorsed by the bank.

Indirect shipments from foreign countries are not penalized in any way. The usual documents are necessary, but since no certificates of origin are required on non-British goods and no visas are demanded, no difficulties accompany transshipped goods. Empire goods to be entitled to the benefits of the British preferential tariff or to the reciprocity rates granted to Canadian and/or Australian goods must not have entered into the commerce of, or been subject to any process of manufacture in, the United States. Empire goods transshipped in the United States direct from the country of production are admitted at the preferential rates in force if accompanied by a combined certificate of value and origin.

Packages sent by parcel post should be invoiced on the same form as shipments by freight.

Group shipments via parcel post are permitted entry into New Zealand. 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, 1/12, 2/12, 3/12, and so on.

One copy of the customs declaration (form 2966) is required on each parcel-post package to New Zealand; in case of group shipments, the declaration must be attached to one of the parcels of the group.

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. The customary shipper's export declaration (form 7525) should be filled out for all exports to New Zealand by freight or express.

DUTIABLE VALUE

Ad valorem duties are based upon the current domestic value of such goods when sold for cash in the ordinary course of business for home consumption in the principal markets at the time of exportation, except, principally, wheat and wheat flour where value in port of exportation is taken, increased by 10 percent. This 10 percent is understood to cover the estimated cost of transportation, insurance, etc. No deduction is allowed because of any special arrangement concerning the exportation of the goods or because of the exclusive right to their sale within a certain territory, or because of royalty not payable on exports, or on account of any other consideration by which a special reduction in price may be obtained. If transshipped in, or sent in transit through, another country the value for duty is the same as if imported directly from the country of export. Foreign values are converted to the New Zealand pound at the banking rate of exchange on the day of exportation.

Duties on essences, concentrates, etc., are charged according to the quantity or equivalent of dutiable goods into which such

essences, concentrates, etc., can be converted according to a standard prescribed by the authorities.

When goods are imported in packages purporting or reported to be of a size, weight, or quantity greater than their actual size, weight, or quantity, the duty is assessed on the reputed size, weight, or quantity.

ANTIDUMPING PROVISIONS

Dumping duties may be imposed on imported goods in the following instances:

On imported goods of a class or kind produced in New Zealand, when the actual selling price of the goods to a New Zealand importer is less than the current domestic value in the country of origin. The dumping duty in such cases is an amount, determined by the Minister of Customs, not to exceed the difference between the actual selling price of the goods and the current domestic value.

On imported goods, when the actual selling price to a New Zealand importer is, in the opinion of the minister, less than the cost of production (including a reasonable profit) of similar goods in the country of origin or exportation at the time of exportation. The dumping duty in such cases is an amount, determined by the minister, not to exceed the difference between the actual selling price of the goods in question and the cost of production (including a reasonable profit) of similar goods in the country of origin or exportation at the time of exportation.

The actual selling price of any goods is deemed not to exceed the amount payable in accordance with usual commercial practice by the importer or purchaser in respect of those goods, exclusive of any charges that are not taken into account in determining the current domestic value for regular duty purposes. In every such case the amount payable is ascertained as if the parties had agreed that payment for those goods should be made in New Zealand. Any question arising as to whether or not any payment is in accordance with usual commercial practice is determined by the Minister of Customs.

On imported non-British goods of a class or kind produced in New Zealand or some other part of the British dominions, when the minister is satisfied that any special concession (whether by way of railway or shipping freight, subsidy, special bounty, rebate, or otherwise) has been or is to be allowed, taken or granted and when such concession will, in the opinion of the minister, have an effect prejudicial to any industry or business in New Zealand or other part of the British dominions. The dumping duty in such cases is an amount determined by the minister, not to exceed the amount of the special concession.

When it appears to the Minister of Customs that the payment of any dumping duty is being evaded or avoided by the importation of goods otherwise than on sale or in any other manner, he may determine the actual selling price of the goods, the cost of production or the current domestic value, and dumping duty may be levied accordingly. The Governor-General may make regulations providing for the exemption of any goods or class of goods from dumping duty when it is shown to the satisfaction of the Minister of Customs that such goods, or goods of such class, are not made or sold in sub

stantial quantities in New Zealand, or other part of the British dominions, as the case may be, or that such goods are not offered for sale in New Zealand or such other part of the British dominions, to all purchasers on equal terms under like conditions.

In the administration of the provisions regarding dumping duties the policy is to use every endeavor to cause as little inconvenience as possible to importers and others concerned.

Fixed dumping duties at rates based on the percentage of depreciation may be imposed on goods imported directly or indirectly from countries having a depreciated currency. The duty may be levied only on goods which are subject to ad valorem duties at a rate higher than the duty on similar goods of British origin, or on goods the importation of which is deemed by the Minister of Customs to affect injuriously an industry established in New Zealand or the British dominions. In practice this duty is seldom, if ever, applied.

For non-British goods of a kind produced in some part of the British dominions, the Minister of Customs may determine a nominal value of such goods (whether such value is, in his opinion, the true current domestic value or not) when, in his opinion, the importation of such goods is likely to affect prejudicially any industry in New Zealand or in the British dominions. The nominal value so determined is to be such that the cost of the goods to the importer, including the duty payable thereon, does not exceed by more than 20 percent the cost of similar goods imported from and being the produce or manufacture of some part of the British dominions. This authority has never been used.

Dumping duties may not be applied to Canadian goods unless previous notice has been given that imports would be injurious to New Zealand producers or manufacturers of similar goods and no satisfactory remedial measures are put into effect within 30 days by the Canadian Government.

LABELING, PACKING, AND MARKING

Labeling.-New Zealand prohibits the importation of all goods of foreign manufacture which bear any name or trade mark being or purporting to be the name or trade mark of a manufacturer, dealer, or trader in New Zealand or any other part of the British Empire, unless such name or trade mark is accompanied by a definite indication of the country in which the goods were made or produced. There is no general requirement, however, which necessitates the indication of the country of origin on all imported goods, although eggs must be stamped, "Imported from " with the

name of country shown.

Certain commodities must be specially labeled. Very detailed regulations are in effect regarding the labels which must be attached to various prepared, blended, compounded, mixed, or imitation foodstuffs. These regulations may be obtained by interested American exporters, upon request, from the Division of Foreign Tariffs, Buureau of Foreign and Domestic Commerce, Washington, D.C. Paints and colors containing lead must be marked, "This paint contains lead" in capitals not less than 24 points face measurement. Footwear must also be marked on the soles to show the material of

which the sole is made. It must be stamped with indelible ink on, or imbedded into, the sole of each boot or shoe, or be embossed thereon in type easily legible at a distance of 5 feet.

The weights and measures act and regulations under the act require all packaged goods to bear an indication of the net weight of the contents. It must be prominently placed in close proximity to the name or description of the contents and be expressed as follows: "Net weight, 1 lb. 4 oz." and not "20 oz.", etc. Special regulations govern the measures (imperial standard containers) to be used for particular goods. Solid or semisolid goods must be sold by weight, liquid goods by measure, and goods sold by linear or superficial measure must be marked in terms of those measures. Terms of weight must be in'avoirdupois units, except in the case of gold and other precious metals and precious stones. Drugs may be marked in either avoirdupois or apothecary units, but if apothecary weights are used, they must be followed by "Apoth."

There are a few commodities, mostly prepared or preserved foods and nonalcoholic beverages, honey in the comb, salt, certain toilet preparations and prepared medicines, cigars and cigarettes and prints and colors in very small containers (under 2 ounces) which are exempted from the necessity for marking the weight on containers. Agricultural produce, such as wheat, corn, oats, potatoes, and chaff, sold only in full sacks of customary size; hay and straw in bales; milled products, such as flour, bran, pollards, and wheat meal, sold in full sacks of customary size, over 50 pounds weight; and fertilizers, sold in full sacks of customary size over 50 pounds are exempt from the necessity to be marked to show net weight when they are sold and invoiced on the gross weight.

Packing. Since duties are generally assessed on net weights, the weight of the packing does not affect the duties, except as value of the goods is affected. While the climate of New Zealand is temperate, it should be kept in mind that the voyage from the United States to New Zealand, at best, is a long one and that a good part of it is through tropical waters. Goods should therefore be packed in water-proofed containers so as to withstand the hazards of the climatic conditions encountered in the ocean transportation. Cases of small wares should not weigh over 225 pounds nor wire in rolls weigh over 56 pounds to the roll, due to increased handling charges in the New Zealand ports for "overload." Extra charge is also made for cargo that is dirty from leakage. At the same time exporters were cautioned against indicating the name of the contents on the outside cans as an incentive to pilfering.

Marking.-Cinematograph films must be marked on the outer packages as "Films" in block letters not less than 2 inches high and with the name of the owner and some distinguishing mark or number.

No other regulations govern the marking of outside packing cases, although delays in locating and identifying packages is avoided by clear and definite marking so as to assure quick spotting of the packages. For the same reason, it may be advantageous to show the net weights on the outside packing cases.

FREE PORTS

There are no free ports in New Zealand or the Cook Islands.