is closely controlled by license and limited port of entry. Strict sanitary regulations also control the importation of hides and skins and rags and old clothes. The food and drug regulations control the importation of adulterated and harmful foods and drugs. Motor trucks of over 30 hundredweight (3,360 pounds) capacity or over 130 inches wheel base and motor vehicles with left-hand drive are prohibited from importation. Cinematograph films must be passed by the board of censors. No tobacco may be brought in in packages weighing less than 10 okes (oke, 2.8 pounds) net, except by special permit and by paying an additional import surtax, unless imported by parcel post when a surtax only is requisite.

Special regulations have been established for the importation of fertilizers.

Export standards have been established for certain agricultural products. Arms, munitions, breeding mares and cows, chemicals and drugs, and silver coins are prohibited from exportation.

SHIPPING BY MAIL

There are no handicaps on the use of the parcel post to Cyprus. The weight limit is 22 pounds. Packages may be neither registered nor insured. Transit fees, which vary with the weight of the parcel and the "service" used, are collected. (For rates see United States Official Postal Guide, on file in local post offices.)

There is no postal c.o.d. service to Cyprus.

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Small-packet" mail is accepted, provided there is affixed to each package a green label, form C-1 (postal form 2976), indicating that it is subject to customs inspection at destination. A customs declaration (form 2966) or an invoice may be inclosed.

No provision has been made for sending the class of regular mail known as "8-ounce merchandise."

Dutiable articles are permissible in letter mail to Cyprus, provided there is affixed to each letter or package prepaid at the letter rate a green label, form C-1 (postal form 2976), showing that the articles are to be submitted to the customs authorities there for examination. A customs declaration (form 2966) or an invoice must be inclosed in the package.

COMMERCIAL TRAVELERS' SAMPLES

Commercial travelers' samples of no commercial value are admitted free of duty. Those of value are subject to duty, which may be deposited for refund in full upon proof that the samples have been reexported from Cyprus. If any samples are left the ordinary duty applies on those left behind. Commercial travelers must be equipped with a complete price list of all samples in order to facilitate the checking of the samples and the assessment of duty. The samples should be withdrawn from the island within 3 months.

GIBRALTAR

SHIPPING DOCUMENTS

Consular documents are not required on shipments to Gibraltar and no special form of invoice, the ordinary commercial invoice and

ocean bill of lading sufficing. These documents should go forward. separately from the goods.

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

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One copy of the customs declaration (form 2966) is required on parcel-post packages to Gibraltar; in the case of group shipments to this colony, the declaration should be attached to one of the parcels

of the group.

The usual 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 Gibraltar by freight or express.

GENERAL REGULATIONS

Gibraltar is a free port, duties being levied only on tobacco, spirits, and gasoline or motor spirit. The exporter is, therefore, not troubled with customs problems in shipping to or via Gibraltar.

The port of Gibraltar is an important transit and transshipment port. Few customs regulations hamper shipping through this gateway to Southern Europe, Northern Africa, and the Near East.

Dutiable goods may be stored for 1 year, after which time they must be rewarehoused or they will be sold at public auction. Any residue after payment of duties and charges is paid to the importer or owner of the goods if claimed within 6 months.

Samples may be taken from goods in customs custody in specified amounts and under supervision.

No regulations are in force calling for the marking of imported articles to show country of origin, nor are there any special labeling requirements on goods in general.

There are no handicaps in the way of added charges or tedious customs procedure on the use of the parcel post to Gibraltar. Such packages may weigh up to 22 pounds but may be neither registered nor insured. No transit fees are collected.

"Combination packages" are not accepted by United States post offices for mailing to Gibraltar.

There is no postal c.o.d. service.

"Small-packet" mail is accepted, provided there is affixed to each package a green label, form C-1 (postal form 2976), indicating that it is subject to customs inspection at destination. A customs declaration (form 2966) or an invoice may be enclosed.

No provision has been made for sending the class of regular mail known as "8-ounce merchandise."

Dutiable articles are permissible in letter mail to Gibraltar, provided there is affixed to each letter or package prepaid at the letter rate a green label, form C-1 (postal form 2976, showing that the articles are to be submitted to the customs authorities there for

examination. A customs declaration (form 2966) or an invoice must be enclosed in the package.

Fines are recoverable by the Government during a period of 3 years from imposition. Forfeited goods are sold at public auction.

MALTESE ISLANDS (MALTA AND GOZO)

SHIPPING DOCUMENTS

No consular documents are required on shipments to Malta. The commercial invoice and ocean bill of lading suffice. It is necessary that all merchandise imported into Malta bear on the corresponding invoice a declaration of value and a certificate of origin signed by the manufacturer or the supplier of the goods, or by a person authorized by them to sign on their behalf. The declaration of value must specify that the invoice amounting to (state value) is in

all respects correct. The signed certificate of origin should be in the following form:

I/We (manager or chief clerk) of the firm of (name of city or country) manufacturers/suppliers of the goods enumerated in the invoice issued by my/our firm, dated amounting to hereby declare that

I have the authority to make and sign this certificate on behalf of the aforesaid manufacturers/suppliers and that I have the means of knowing, and do hereby certify as follows: (a) That every article mentioned in the said invoice has been wholly/partially produced or manufactured in (name of country); (b) as regards those articles only partially produced or manufactured in any country: That the final process or processes of manufacture have been performed in (name of country).

The invoice must contain a detailed description of the goods and the value, including the cost of transportation and insurance, already paid or to be paid on the merchandise, as well as the actual quantity of goods covered by the document. The declaration must also state that no other invoice for the same gcods has been or will be made. When the cost of transportation has not been paid and is unknown to the manufacturer or supplier, a declaration to that effect must be added to the invoice.

All lard, drippings, and edible tallow must be accompanied by a sanitary certificate. The United States Government meat inspection certificates and stamps are acceptable there.

Imported fresh tomatoes also require a certificate or other voucher issued by the official health authority of the country of origin and admitted by the superintendent of public health as evidence that the tomatoes to which it relates were not grown on ground irrigated with sewage. Seed potatoes also require a sanitary certificate from an official of the department of agriculture of the country of origin. The bags must be "sealed " by that department of agriculture.

"To order" shipments are permissable and protected under the laws of Malta. The bill of lading must be properly endorsed before the goods are delivered.

Group shipments via parcel post are permitted entry into Malta. 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 in the group. For example, if a single shipment were composed of 12 parcels, each would be numbered one-twelfth, twotwelfths, three-twelfths, and so on.

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

The usual postal export declaration (form S-250), formerly required by the United States customs officials, is not 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 Malta by freight or express.

DUTIABLE VALUE

The cost of goods, for the purpose of ascertaining the amount of the ad valorem duty payable thereon, is calculated, if the goods have been purchased by the importer, on the price charged for the goods by the vendor thereof as verified by the genuine invoice of the goods. If procured otherwise than by bona fide purchase, it is calculated on the actual market value or wholesale price of the goods at the time of exportation to the islands in the principal markets of the country whence such goods were imported, with the addition of the cost of transportation, including insurance. The collector of customs must always be satisfied, in the case of goods alleged to be purchased, that the entries in the invoice are true and that the invoice is genuine in every particular, and also, in the case of such goods or of goods obtained otherwise than by purchase, that the price charged for the said goods as represented by the invoice aforesaid or by the entry appears to be a fair market value for such goods, at the place and at the time that the same were purchased or otherwise obtained by the importer or were shipped by the consignor.

No discounts or reductions from the value of any articles chargeable with ad valorem duty shall be allowed, unless such discount or deduction be clearly shown to the satisfaction of the collector of customs on the properly attested invoice, or unless the same be verified by the signature of the manufacturer, supplier, consignor, or other person from whom the articles set forth or described in the invoice. were purchased, and by whom such discount or deduction has been or purports to have been allowed.

Deductions by way of discount may be allowed in case of recognized trade or cash discounts, but no deduction may be allowed in the case of contingent discounts or rebates, or buying and selling commissions and sample discounts.

Parts of goods liable to an ad valorem duty are chargeable with the duty payable on such goods.

Exchange values are fixed every 7 days for the purpose of converting foreign values for purposes of assessing duties.

ANTIDUMPING PROVISIONS

No measures have been enacted against the dumping of foreign goods in the Maltese Islands.

LABELING, PACKING, AND MARKING

Labeling. There are no regulations necessitating goods in general to bear an indication of the country of origin, nor any other special

or general marking of origin requirements, except that imported eggs must be stamped in indelible, legible capital letters with the name of the country of origin, and that anything on labels or containers that might lead to the supposition that goods are of British origin would probably lead to a prohibition of the goods bearing such indications.

There are no special labels required on foods and drugs in general, except that mixed foods or drugs or those adulterated or not up to the required standards must be so labeled. Coffee substitutes or coffee mixed with such substitutes, exhausted or deteriorated tea, margarine, mixed lards (including lard other than pork fat) must be so labeled, in capital letters 111⁄2 inches in length on all containers. Substandard spirits must be labeled "diluted spirits" or "not genuine" in capitals not less than one-fourth inch high in a prominent place. Similarly, artificial wines (wines other than grape wines) must be labeled as "artificial wines." Containers of condensed milk which has been skimmed or separated must be labeled to indicate that the product has been skimmed and is unfit for the feeding of infants. Bread of any flour other than of wheat must be marked with a large roman letter M.

Packing.-Relatively few duties are based on the weight of the commodity. In view of this, and since even those specific duties are based on the actual net weight of the merchandise, the exporter need not consider the packing in relation to the duties, except insofar as concerns the increased value of the goods. He should, however, consider the safe delivery of the shipment. The climate is mild and is not especially moist, as a general thing, so that the question of waterproofing has to do with protection from the spray in loading and unloading, and in the course of the voyage.

Marking. There are no special requirements for marking the outside packing cases. The usual markings necessary to the identification of the goods should be applied. An indication of the net weight in kilos is helpful in sorting and checking in a shipment, but there is no regulation requiring such marks.

FREE PORTS

There are no free ports or free trade-zones in these islands.

ENTRY AND WAREHOUSING

Entry.-An official list of designations is provided under which imports must be entered for consumption and another for transshipment goods. The unit of measure or of weight (per liter, per kilo, per dozen, etc.) by which entry is to be made is also prescribed for each class of merchandise.

A perfect entry must be made on the prescribed form and, in addition to the items just mentioned, must contain a statement of the marks and numbers of each package, the number of packages and the quantity and description of the goods, as well as the value of each entry. A signed declaration that the particulars on the invoice are true must also appear at the foot of the entry. If the goods are dutiable, the amount of the duties is shown on the last column on the right, but for duty-free goods the form does not contain that column,