for a period of not over 5 years. Fines of £100 or three times the value of the goods, whichever is higher, and forfeiture of the goods are provided for evading or assisting another in evading payment of the full duties on goods, for attempts at smuggling goods into the country, for obtaining or assisting another to obtain a drawback or refund of duty not due on goods, or for any other conspiracy to defraud the customs.

A straight £100 fine is levied in case of an erroneous declaration of goods, or delivery of any documents as genuine which are not genuine or which are erroneous, for having in possession counterfeit customs stamps, seals, or marks, for having in possession prohibited imports or goods on which no duties have been paid, or those which have been concealed on shipboard. Recidive within 2 years may be punished by imprisonment with or without hard labor for a period of not over 3 months in lieu of a fine. Wilful false declaration is punishable by imprisonment at hard labor for a period of not over 2 years.

APPEALS AND CLAIMS

Any valuation made by the collector, whether in accordance with the invoice or not, may be appealed to the Ministry of Customs if the importer sees fit. Notice that he is writing the minister must be given to the collector within 14 days after the assessment of duty or within such further time as the collector may allow, and while the goods are still subject to the control of the customs. After reasonable hearing of the appellant by the minister, he renders his decision which is final, except in case of fraud. The burden. of proving the true value rests upon the appellant, and if the appeal fails, the expense must be borne by him."

When the comptroller has cause to suspect that goods have been unlawfully imported, under-valued, or entered into the country, or the customs act otherwise violated, he may require all invoices, bills, accounts, and statements regarding the goods and of all goods imported by the same person or persons to be produced immediately for the inspection of the comptroller or his agent and allow him to make copies or extracts from all books, accounts, letterbooks, invoice books, or other books wherein memoranda or entries may have been made regarding the purchase, importation, cost, value, etc., of such goods so imported within 5 years. Refusal to conform to such requisition is punishable by fine of £200.

IMPORT AND EXPORT RESTRICTIONS AND SPECIAL REQUIREMENTS

The usual restrictions on imports for purposes of public welfare are in force in New Zealand; also goods bearing the British Royal Arms or the New Zealand coat of arms, certain medicinal preparations, certain therapeutic apparatus, prison-made goods, works infringing on the trade-mark law, certain heavy motor vehicles, bees and used hives, etc. The importation of motion-picture films is under an import quota.

Special regulations govern the importation of preserved foods and drugs, of explosives and other dangerous goods (including petroleum). Detailed information regarding these regulations may be obtained by interested American exporters upon request to the Division of Foreign Tariffs.

The general license requirements for exports from New Zealand have been canceled. It has been agreed that New Zealand will limit its meat exports to the United Kingdom, however. Export standards have been set up for a number of the leading exports-notably for fresh fruits and dairy products.

SHIPPING BY MAIL

There is no handicap in the way of added charges or tedious customs procedure on the use of the parcel post in New Zealand. Packages may not weight more than 11 pounds each; they can be registered but not insured. No transit fees are collected.

There is no postal c.o.d. service to this dominion, nor has provision been made for sending there the two classes of regular mail known as "small packets" and "8-ounce merchandise."

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

COMMERCIAL TRAVELERS' SAMPLES

Commercial travelers are required to deposit the duties regularly applying on samples having commercial value, those of no value or those having been mutilated so as not to be salable, being admitted duty free.

The duties deposited at time of entry are refunded at time of reexportation from the country provided they are declared for temporary importation at entry, and if reexported within 6 months from the date of importation, whether they are imported temporarily for exhibition within the country or for exhibition within a warehouse. The collector may, in special cases, extend the time to a maximum total of 12 months. The samples must be declared for reexportation, and all must be accounted for. The collector has the right to demand a notice of reexportation of at least 6 clear working hours, and the exporter must pay a fee, fixed by the hour for the services of the officer examining the samples for reexportation.