to appeal to the Governor-in-Council by the person interested, within 60 days from the declaration. If no appeal is made within the 60day period, and if the decision is approved by the minister, or if upheld by the Governor-in-Council after appeal, such decision has the same force and effect as if sanctioned by statute.

Claim for rebate or refund of duty on damaged goods, in proportion to the damage sustained while en route to Canada, must be presented on the accepted form while the goods are still in the custody of the customs and within 14 days after arrival at destination in Canada. Damage to crockery, china, glass, and glassware by breakage is not allowed in excess of 15 percent. No damage is allowed in sugar or other saccharine product on which duty is collected according to polariscopic test, except when damage is by salt water on the voyage, equal to five times the percentage of salt actually present in the excess of water found in such damaged sugar or saccharine product, over and above that found in samples of the same which have not been damaged as established by a certificate from the customs expert employed to make the test.

If damage, by accidental fire or other casualty, is received by goods while in the care of the customs or within the limits of any port of entry before they were landed under the supervision of the officers, duty on the whole or part thereof proved to have been injured or destroyed may be abated or refunded, provided claim is presented within 14 days after date of the casualty and due appraisal is made as soon as they can be examined.

PROHIBITED IMPORTS AND EXPORTS

The usual restrictions on imports imposed in behalf of public welfare, etc., are found in Canada. Oleomargarine and other butter substitutes, processed butter, and renovated butter, adulterated tea, prison-made goods, certain animals and plumages of birds, and used or second-hand automobiles (except tourists' cars) and motor vehicles manufactured prior to the calendar year in which importation is sought to be made, are prohibited from importation.

Exports of Canadian oats and oat products and cattle to the United Kingdom are now under quota restrictions and exports of bacon to the United Kingdom are under Government control. The exportation of wheat is governed by international agreement, and iron ores and gold lays, and sockeye salmon are under export control.

SPECIAL REGULATIONS

Foodstuffs, pharmaceuticals, agricultural economic poisons, ferti lizers, and nursery stock are subject to such further inspection as may be deemed necessary by the Canadian authorities, and if they do not comply with the regulations they may be refused entry or otherwise disposed of under the direction of the customs authorities. Samples of imported prepared foods are required to be furnished by the importer, upon the request of an inspector, to be used for testing for grade, quality, quantity, or purity. Samples of ferti lizers, feedstuffs, drugs, seeds, etc., must be furnished, when re

quested, for analysis, and imported fertilizers and proprietary or patent medicines are required to be registered in Canada. Under the proprietary or patent medicines act, a nonresident manufacturer of proprietary or patent medicines, exporting such products to Canada for sale, is required to file with the Canadian Minister of Health the name of a person or corporation in Canada as his agent, and such agent is required to take out a license each year to sell such medicines in Canada.

SHIPPING BY MAIL

No handicaps in the way of added charges or tedious customs procedure hinder the shipping of goods by parcel post to Canada. Packages may not exceed 15 pounds in weight; they may be insured but not registered. No transit fees are collected; all other postal charges, however, should be fully prepaid in the United States.

There is no postal c.o.d. service to Canada, nor has provision been made for sending to the Dominion the class of regular mail known as "small packets."

Packages of merchandise up to 8 ounces in weight may be sent by the regular mails to Canada. (This service is not to be confused. with parcel post.) Packages must not have a customs declaration attached.

Dutiable articles are permissible in letter mail, 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 Canadian customs authorities for examination. A customs declaration (form 2966) or an invoice must be inclosed in the package. Packages by letter mail may weigh up to 60 pounds.

On parcel post or letter mail packets, the usual invoices, in triplicate, required on freight and express shipments to the Dominion are necessary on merchandise for sale, regardless of value; and for all packages valued at more than $50 ($100 at some of the larger ports, where examiners can determine accurately the value of the goods) when not for sale. Invoices must be mailed under separate cover to the importer or addressee of the package.

One customs declaration (form 2966) must be attached to each parcel-post package, and, in addition, a postal export declaration (form S-250) should accompany packages valued at $25 or more sent by either parcel post or regular mail by a business house in the United States to a business house in Canada. Packages addressed to private persons are not included in this latter requirement.

COMMERCIAL TRAVELERS' SAMPLES

Commercial travelers from the United States carrying samples with them are required to deliver to the customs officer, for entry purposes, an invoice or statement showing in detail the price (wholesale) of each sample as sold for home consumption. If the samples are found to have commercial value, the customs collector will assess duty. No refund of duty will be granted on reexportation of the samples, and they will be dutiable each time they are imported.

Trunks containing samples taken into Canada by commercial travelers may be admitted free of duty if duty has once been paid on the trunks and they are identified to the satisfaction of the customs officer. Bona fide samples are exempted from special or dumping duty.

NEWFOUNDLAND AND LABRADOR

SHIPPING DOCUMENTS

Consular documents are not required on shipments to Newfoundland or Labrador. Newfoundland has adopted the standard invoice form recommended by the British Imperial Customs Conference of 1921. This form is now strictly insisted upon and failure to use the adopted form of invoice results in delay in clearance of the goods and sometimes in additional expense to the consignee. It is therefore strongly recommended that the proper document be prepared and forwarded at the time the goods are shipped. This document should go forward separately from the goods.

The standard invoice form may be printed on the firm's letterhead and is as follows:

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

(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 below:

I, (1) of (3)

[Certificate to be written or printed on reverse side of invoice]'

of (2)

manufacturer/supplier of the goods enumerated in this invoice amounting to hereby declare that I (4) have the authority to make and sign this certificate on behalf of the aforesaid 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 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 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)

66

3. That the domestic values shown in the column headed Current domestic values" are those at which the above-mentioned firm or company would be prepared to supply to any purchaser for home consumption in the country of exportation and at the date of exportation identically similar goods in equal quantities at (6) subject to percent

cash discount and that such values include/exclude the cost of outside packages (if any) in which the goods are sold in such country for domestic consumption. 4. That the said domestic values include any duty leviable in respect of the goods before they are delivered for home consumption, and that on exportation a drawback or remission of duty amounting to has been/will be

allowed by the revenue authorities in the country of exportation.

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

(3) Name of city or country.

19.

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

(5) Particulars of any special arrangement.

(6) "Warehouse", "factory", or "port of shipment."

(7) 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.

All invoices must be made out in the currency of the country whence the goods were imported.

One copy of the customs declaration (form 2966) is required on parcel-post shipments to Newfoundland. Grouping two or more such packages under one declaration is not permitted.

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; and the customary shipper's export declaration (form 7525) should be filled out for all exports to Newfoundland by frieght or express.

Goods shipped on "to order" bills of lading are permitted, and are protected under the law since the properly endorsed bill of lading must be presented before the goods may be claimed.

Goods shipped indirectly or through another country are not penalized by higher duties or unusual customs formalities. Goods that have been permitted to remain for any purpose in any country intermediate between the country of export and Newfoundland are treated as goods imported from such intermediate country and valued and rated for duty accordingly.

7 A certificate of origin is added for British goods subject to preferential rates of duty.

DUTIABLE VALUE

Ad valorem duties are calculated on the current domestic value of the goods in the principal markets of the country whence, and at the time, they were exported directly to Newfoundland, increased by the cost of inland transportation, by land or by water, to the vessel in which shipment is made, the current domestic value being the usual and ordinary commercial acceptation of that value. No discount is in any case allowed for duty purposes.

If the current domestic value cannot be ascertained, the cost of production of the goods is held as the dutiable value, which is considered as the cost of materials used and of the fabrication, manipulation, or other process employed in the manufacture or production of such or similar merchandise at a time preceding the date of exportation of the particular merchandise under consideration which would ordinarily permit the manufacture or production of that merchandise in the usual course of business; and the usual expenses for such or similar merchandise, but not less than 10 percent of the cost of the goods; and the cost of all packings and packages under consideration in condition packed ready for shipment to Newfoundland; and an addition for profit of an amount not less than 8 percent of the cost of the goods plus 10 percent, to equal the profit usually added in the case of merchandise of the same general character as the merchandise under consideration, by manufacturers or producers in the country of manufacture or production who are engaged in the production of the same class or kind.

In determining current domestic value of goods for which manufacturers have published or listed prices, the Governor in Council may from time to time fix a certain rate of discount to be applied to such published or listed prices.

No deduction is permitted because of any drawback paid or to be paid on goods, or because of any special arrangement between seller and purchaser regarding the exportation of the goods or the exclusive territorial sale of the goods, or because of waiver on exported goods of royalties otherwise payable.

ANTIDUMPING PROVISIONS

Dumping duties are imposed on articles exported to Newfoundland if the export or actual selling price to a Newfoundland importer is less than the domestic value (excluding excise taxes) when sold for home consumption in the usual and ordinary course at the time of exportation. This dumping duty may be equal to the difference between the export selling price of the article and the domestic value for home consumption, but not to exceed 25 percent ad valorem. The export price or selling price is the exporter's price for the goods, exclusive of all charges thereon after their shipment directly to Newfoundland.

If at any time it appears to the satisfaction of the Governor in Council, on a report from the Minister of Finance and Customs, that payment of the dumping duty is being evaded by the shipment of goods on consignment without sale prior to such shipment, the Governor in Council may authorize such action as is deemed neces

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