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ARTICLES LIABLE TO CUSTOMS DUTY
LETTER POST: OUTGOING PACKETS
The facilities for sending dutiable articles abroad in the letter mails vary according to the country of destination.
The general regulations applicable to letters, samples and printed paper packets are given below; any additional regulations are shown under the country of destination.
Before posting a packet for abroad containing dutiable articles, the sender should make sure that the regulations are complied with, as failure to do this may lead to the return or confiscation of the packet, or the payment of a fine in addition to the duty as a condition of delivery, according to the laws of the country of destination.
The Post Office abroad may charge a postal fee for customs clearance in addition to the customs duty.
GREEN LABEL LETTERS
Under the regulations of the Universal Postal Union, articles liable to customs duty may be sent in packets prepaid at the letter rate of postage to those countries which have agreed to admit them. A green customs label, obtainable from any post office must be affixed to the address side of each packet. These letters are known as green label letters and the countries participating in the service are indicated under the country of destination in Section II of this Guide.
If the country of destination so requires or if the sender prefers, the packet should also be accompanied by the required number of non-adhesive customs declarations either attached securely to the packet by means of string tied crosswise, or inserted in the packet. Where separate declarations are provided only the upper part of the green label (Douane (peut être ouvert d'office) ) need be affixed to the packet. In some cases the country of destination requires that the green customs label and the customs declarations should be made out in a language other than English. Details of these requirements are shown under the country of destination in Section II of this Guide.
SAMPLE PACKETS
Certain countries admit dutiable articles in sample packets under the regulations applicable to green label letters. Particulars of these countries, including those which have fixed special limits of weight for certain articles, are shown under the country of destination in Section II of this Guide.
PRINTED PAPERS
Printed matter liable to customs duty is not debarred on that account from trans- mission by the printed papers post and, except in certain cases, see Section II of this Guide, no customs declaration is necessary.
The following special requirements apply to printed matter sent to Australia including Cocos (Keeling) Isles, New Zealand, Norfolk Island and South Africa.
Australia and Norfolk Island. Advertising matter (catalogues, price lists, circulars and loose advertisements inserted in magazines) is dutiable.
The following are, however, exempt from duty: Trade catalogues and price-lists not designed to advertise the sale of goods by any person, firm or company in Australia when sent into Australia in single copies addressed to merchants, firms or companies therein, and not exceeding one copy to each merchant, firm or company or branch office thereof and not being for distribution.
New Zealand. 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.
Norfolk Island. See Australia and Norfolk Island.
South Africa. Advertising matter including direct advertising matter sent to private addresses is subject to customs duty.
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