on such transactions. However, the number of commodities on which drawback may be obtained in the United Kingdom is growing.

ADVANCE RULINGS ON CUSTOMS CLASSIFICATION

The customs authorities in the British areas generally will render a tentative ruling or advisory opinion on the classification of new or unusual goods, upon submission of a full description of the product and/or a sample, either by the importer or the exporter. As a rule these opinions are not binding, though they are usually reasonably dependable. In Canada, however, these decisions are official and binding for the time being, though they may be changed later upon notice as may any other decision.

QUOTA RESTRICTIONS

The United Kingdom is the only one of the British areas now limiting by quotas any substantial part of its imports, and as indicated in the section on that country, such limitation now applies only to specified foodstuffs.

In order to restore to the United Kingdom the position which it held in the textile trade in these areas before the present abnormal period, the British Government has requested that quota restrictions be imposed on imports of cotton, rayon, and mixed cotton and rayon piece goods into the nonselfgoverning colonies and protectorates of the Empire. The plan is for the quotas to restrict imports of cotton and rayon piece goods into these areas, from sources outside the British Empire, to an amount equivalent to the average annual imports from each country during the 5-year period 1927-31, except into British West Africa, where the quota limitation applies to Japanese textile goods only, and into British East Africa, where quotas are not yet applicable. It is understood that steps have already been taken in most colonies to make these quotas effective. It has been announced that similar restrictive action in the colonial markets for other goods also is under consideration.

SHIPPING BY MAIL

Although parcel-post packages to certain British countries may now weigh as much as 22 pounds, there still are important areas to which the weight is restricted to 11 pounds, notably the larger British dominions (though to Canada and Newfoundland the limit is 15 pounds, and to British Indian 20). The exact limits of weight are specified in the body of this bulletin under each individual territory.

The general postage rate on international parcel-post shipments is 14 cents a pound or fraction of a pound,

Parcel-post packages cannot, as a general rule, be insured to foreign countries, but provision has been made for insurance of packages for certain areas, including Canada, Irish Free State, the United Kingdom, New Zealand, Newfoundland, British Malaya, and certain of the smaller British areas. They may be registered but not insured to Bahamas, Bermuda, British Guiana, British Honduras, Trinidad,

Jamaica, and a few others, but there are still many of the British and other countries including Australia, the Union of South Africa, and British East and West Africa, for which neither registration nor insurance is available.

In some countries the sealing of parcel-post packages is prohibited, in others it is permissible, while in still others it is compulsory. The situation has varied so widely from time to time in the same. country that a definite statement on sealing requirements has not been attempted in this bulletin. It is best to consult local United States post offices to ascertain whether or not, at the time of forwarding, the package must or must not be sealed. Sealing, when required, may be done with wax, lead seals, or other similar device. Every package for transmission through the international (foreign) parcel post must be marked conspicuously "Parcel post." The name and address of the sender and of the addressee must be legibly and correctly written on the parcel itself, when this is possible, or on a label gummed thereto; and should also be written on a separate slip, such slip to be inclosed in the package.

Every parcel-post package that goes from the United States to a foreign country is required to have at least one customs declaration, form 2966 (fig. 1), attached to it before mailing. For some countries more than one copy of this tag is necessary, as will be found under this heading for the countries for which an additional copy is required. Dispatch notes, form 2972 (fig 2), also are necessary in some instances. The specific requirements will be found under this heading for each country.

FIGURE 2.-United States Despatch Note (Form 2972).

The postal export declaration (form S 250) is no longer required on parcel-post packages whatever their value.

SHIPPER'S EXPORT DECLARATION

The United States Customs officials require a shipper's export declaration to be prepared on all shipments by freight or express,

for statistical purposes. A reduced facsimile of this declaration, form 7525 (fig. 3), is shown. Copies are obtainable from the collector of customs in pads of 100 for 25 cents.

I declare that the above is a true account of merchandise shipped to the country named; and that the description and quantity of each article is truly stated at the selling price or market value at time and place of exportation.

FIGURE 3.-Shipper's Export Declaration (Customs Form 7525).

UNITED KINGDOM AND IRISH FREE STATE

UNITED KINGDOM (GREAT BRITAIN AND NORTHERN IRELAND 2)

DOCUMENTS

No consular documents are required for shipments of goods to the United Kingdom. The usual bill of lading and ordinary commercial invoice should accompany shipments of goods to the United Kingdom. Imports from the British Empire require a certificate of origin to obtain tariff preferences. Imports of bacon require a certificate stating that the pigs from which the bacon was produced were raised in the same country.

No special form of invoice is prescribed but all necessary details should be given in order to establish the c.i.f. value of the goods. At least two copies of the invoice should be sent to the importer.

"To order " bills of lading are acceptable, and are protected under the law.

DUTIABLE VALUE

Ad valorem rates of duty are based on the c.i.f. invoice value, to which is added (where payable over and above freight) the actual amount of any charge specifically made for depositing the goods on the quay, wagon, or lighter alongside the vessel or, where that charge covers other services besides, an amount which may reasonably be held to cover that service; plus, in either case, one-tenth of 1 percent of the c.i.f. value to represent the dutiable value of tolls which are not charges for specific services, such as London port rates, Liverpool dock rates and town dues, and the Manchester ship-canal tolls. The dutiable value may be determined, at the discretion of the customs, from the declared invoice value, plus the additional items indicated above, or alternatively from the actual selling price in the United Kingdom of the same or similar goods, less an allowance to cover reasonable merchandising expenses, profits incidental to the marketing of the goods, and the amount of duty payable.

When values are expressed in foreign currency, they are converted at the current exchange rate in effect on the date of the report of the importing ship.

ANTIDUMPING PROVISIONS

There are no antidumping measures in effect in the United Kingdom at the present time.

LABELING, PACKING, AND MARKING

Labeling. It is advisable to indicate the country of origin on all goods bearing a name or trade mark. Goods of foreign manu

Northern Ireland is made up of the counties of Antrim, Armagh, Derry (Londonderry), Down, Fermanagh, and Tyrone.

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