Declarations must be made on approved forms and goods must be described in accordance with the headings on the "Official Import List", and under their trade names.

Goods not entered within the stated period are placed in customs storage by the authorities and are subject to sale forthwith, if of a perishable nature, or after 3 months from the deposit of the goods, if of a nonperishable nature-the proceeds of the sale being applied to the discharge of the duties and other expenses incurred. The surplus, if any, is held for the owner of the goods; if unclaimed, it goes to the State.

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.

Upon special request goods may be sampled by the importer before clearance, under supervision of the customs.

Transit.-Goods in transit 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." A 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 list, after which a delivery order and a shipping bill must be made out by the exporter or his agent for the goods. After the delivery order is received the customs officials permit the goods to be delivered for conveyance to the export ship. The time allowed for the process of transshipment is 6 working days after delivery to the transshipment shed to which they were conveyed from the import ship, although the time may be extended under special circumstances. If shipment of goods is unduly delayed, the customs may demand that dutiable goods be warehoused pending exportation. Warehousing.-Imported goods liable to duty may be deposited in bonded warehouses approved for the purpose at certain ports or places, and may remain there until cleared for home consumption on payment of duty, removed under bond to other ports or warehouses, removed for use as ship's stores, or reexported.

These warehouses are the property of companies or private individuals, who are responsible to the merchant for the goods, and to the State for duty.

Partial withdrawal of goods from a bonded warehouse is permitted upon payment of duty.

Goods liable to ad valorem duty may not be manufactured in bonded warehouses, but they may be repacked for exportation. Certain operations on goods liable to specific duty are allowed in bonded warehouses, under official supervision. Spirits and wines may be vatted, blended, or racked as often as required by the pro

prietor. Spirits and foreign wines may be bottled in warehouses for exportation or ship's stores, and spirits which are not inadmissible may be bottled for home consumption.

Dry goods (such as coffee, cocoa, sugar, and tea), which are liable to specific duties, may be repacked in bonded warehouses. Further operations, such as bulking, sorting, and blending, are also allowed. Facilities for the importation and warehousing of tobacco are afforded at Dublin, Cork, Dundalk, and Limerick. Drying, garbling, and butting in warehouses are allowed.

Unmanufactured tobacco may be manufactured into cavendish or negro-head in a warehouse approved for the purpose, and facilities are granted for cutting, packing, etc., for ship's stores, or for home consumption, as well as the making of cigars or cigarettes for exportation or for ship's stores.

Goods may be deposited in general bonded warehouses without payment of duty and subsequently reexported under conditions similar to those governing transit shipments through the country.

Goods may also be imported for further manufacture without actual payment of duty on such conditions as will ensure the payment of duty in the event of failure to reexport.

ABANDONED GOODS

Unclaimed goods, in general, left in customs storage for 3 months, and perishables, not claimed at once, are considered as abandoned, and may be sold by the customs and the proceeds disposed of as already outlined. If they are unsold they are destroyed at the discretion of the revenue commissioners.

REEXPORTATION-REFUND OF DUTY

Prior to customs clearance, goods may be reexported at any time upon payment of customs handling fees and rental charges. The declaration for entry or for warehousing may be changed to a declaration for reexportation without necessity for paying duty so long as the duties have not been paid. However, once the goods have been cleared, the duties paid, and the goods taken from customs custody, there is, in general, no refund of duty obtainable. The goods may then be reexported as nationalized goods, the duties remaining the property of the State.

Goods or material imported for use in manufacturing or for further manufacturing for export may be imported under bond without payment of duty.

FACILITIES FOR ADVANCE RULINGS ON CUSTOMS CLASSIFICATIONS

Advisory rulings as to the customs classification of particular goods will be supplied in advance of shipment upon application to the customs officials in Dublin, either by the exporter or his agent in the Irish Free State or by the intended importer. A full description of the goods, and where practicable, samples or illustrations, should be forwarded with the application. Final or definite rulings as to the amount of duty payable on any goods will not be given in advance of the actual arrival of the shipment.

FINES AND IRREGULARITIES

The penalty for concealment of goods or falsification of documents to avoid payment of duty is a fine of £100, or three times the value of the goods (including the duty payable thereon) at the option of the commissioners of customs, and forfeiture of the goods. The penalty for false declaration on dutiable goods is a fineof £500 or imprisonment for not more than 2 years. Failure to comply with customs regulations is punishable by a fine of not morethan £20, or forfeiture of the goods, or both.

APPEALS AND CLAIMS

Appeal from customs decisions may be made within 1 month after cause for action arises. Appeals may be made to any court of justice or competent tribunal, but no provision is made for further appeal.

IMPORT AND EXPORT RESTRICTIONS AND SPECIAL REGULATIONS

In addition to the usual restrictions imposed in the public interest, imports of extracts, essences, or other concentrations of coffee, chicory, tea or tobacco, tobacco cut and compressed by mechanical or other means, sweetened tobacco, except under special conditions, adulterated cavendish or negro-head and other tobacco with prohibited ingredients, and alfalfa meal, are not permitted to be entered for consumption. Special regulations govern the importation of saccharine. Import licenses are required for certain foodstuffs, apples (to obtain duty-free admission) in season, wheat, wheat flour, and other cereals and cereal products.

The Government has been authorized to impose quota restrictions on imports, but none has as yet been established.

Full details regarding current import and export restrictions on particular classes of goods, and concerning purity, sanitary, and other regulations on foodstuffs, pharmaceuticals, etc., may be obtained from the Division of Foreign Tariffs of the Bureau of Foreign and Domestic Commerce, Washington, D.C., upon specific request.

SHIPPING BY MAIL

There is no handicap on parcel post shipments to Ireland. It should be noted, however, that there is a difference in the maximum weight of such parcels permitted to the Irish Free State and to Northern Ireland. To the counties embraced in Irish Free State (see footnote on p. 19) the maximum weight permitted is 11 pounds, while to the other counties which make up Northern Ireland packages may weigh up to 22 pounds.

Parcel-post packages may be insured but not registered. No

transit fees are collected.

There is no postal c.o.d. service to the Irish Free State, nor has provision been made for sending there the two classes of regularmail known as "small packets " and " 8-ounce merchandise." Dutiable articles are not permitted in letter mail.

COMMERCIAL TRAVELERS' SAMPLES

Bona fide trade samples are not subject to the fixed minimum charge of 2s. 6d., but are admitted into the Irish Free State on payment of the actual duty involved; small samples of goods liable to ad valorem duties having no commercial value are, however, admitted free of duty. It should be noted that the Irish Free State does not admit as samples of no commercial value, odd hosiery and similar dutiable articles, even when so mutilated as to be unsalable. Samples of dutiable goods may be admitted temporarily dutyfree if accompanied by a list describing the goods in sufficient detail to permit ready identification and in the case of ad valorem goods a statement of their value. The list may be compiled upon arrival of the samples, but documentary evidence of the value of ad valorem goods is required. The amount of duty must be deposited or bond given, to be refunded or canceled upon proof of exportation within 1 year.

Bona fide trade samples, which are ordinarily liable to package duty, are admitted without payment of this duty when consigned to a trader in such commodity for free distribution and not for sale.

BRITISH TERRITORIES IN EUROPE

CYPRUS

SHIPPING DOCUMENTS

No consular visa is necessary on shipping documents to Cyprus. The standard British invoice form as given in this bulletin under Newfoundland (see p. 59) is required in duplicate for all goods dutiable on an ad valorem basis except sugar, molasses, and manufactured tobacco. Shipping documents should go forward separately from the goods.

No special form is required for the bill of lading. "To order " bills of lading are recognized and protected. The merchandise is held by the customs until the importer or consignee presents a delivery order from the shipping agent. The law provides that any person who, without lawful excuse, the proof of which lies upon him, sends or brings into Cyprus, or who, being in Cyprus, has in his possession any bill-heading or other paper purporting to be a bill-heading of a firm or individual established outside Cyprus, capable of being filled up and used as an invoice, and bearing any signature or other attestation purporting to show, or which may be used to show that the invoice which may be made from such billheading is correct or authentic, shall be guilty of an offense and shall, on summary conviction, be liable to imprisonment for a term not exceeding 12 months or to a fine of not less than £10 and not over £100 or to both such imprisonment and fine, and the goods entered under any invoice made from any such bill-heading shall be forfeited. Each invoice and freight account presented to customs for clearance of goods for consumption or for warehousing goods must be in duplicate and bear the signature and stamp of the firm or individual sending the goods to Cyprus. One copy of each of these documents is retained by the principal officer of customs and excise and without these documents goods will not be delivered. These provisions do not apply on noncommercial shipments.

Group shipments via parcel post are permitted entry into Cyprus. 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.

There are two parcel-post "services" to Cyprus, one by way of England and Egypt and the other by way of England and France. One copy of the customs declaration (form 2966) is required for parcels sent by the former, but three copies are necessary when the latter service is used. On group shipments, the declarations should be fastened to one of the parcels of the group.