90
New Zealand
IMPERIAL AND FOREIGN POST
Advertising matter (catalogues, price lists, and so on) is subject to Customs duty under the New Zealand Customs Tariff; but trade catalogues and price lists relative to the goods of firms or persons having no established business in New Zealand are not liable to duty.
South Africa
Advertising matter is subject to Customs duty.
SMALL PACKETS POST
Dutiable articles may be sent by small packets post: see pages 63 to 66.
INSURED BOX POST
Dutiable articles may be sent in insured boxes: see page 116.
CUSTOMS TREATMENT IN UNITED KING- DOM OF DUTIABLE GOODS IMPORTED BY
LETTER POST
Dutiable articles can be sent in green label letters, small packets and insured boxes, as well as by parcel post. As a general rule, dutiable articles may not be enclosed in packets prepaid at the sample rate of postage, but this restriction is relaxed in the case of certain classes of goods, full particulars of which are given below.
A postal fee of 6d. for Customs clearance is charged on delivery on each green label letter, small packet, and insured box on which Customs duty is levied, irrespective of the amount of the duty.
Duty on goods imported by post is calculated in accordance with the British Customs tariff for the time being.
PRINTED PAPERS
Any printed paper packet with dutiable contents must be plainly marked c/o THE OFFICER OF CUSTOMS AND EXCISE in addition to bearing the full name and address of the addressee. A Post Office fee of 67. for clearance through the Customs will be charged on each packet on which Customs duty is levied.