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permissible. 444 Additionally, if the Occupying Power finds it difficult to secure prompt moneypayment, it may accept securities and bills of exchange from contributors in lieu of money. 44511.22.3 Customs Duties. The Occupying Power has the right to continue to exactexisting duties, as part of its right to collect existing taxes. 446 Such collection must comply withthe rules for the collection of existing taxes. 447The Occupying Power may also exact new duties as a form of contributions leviedagainst the enemy or its trade. 448 Such new duties must comply with the rules forcontributions. 449 11.22.3.1 Exemptions for Certain Relief Shipments. Relief shipments for POWs,relief shipments for internees, and other relief consignments intended for occupied territory areexempt from customs duties. 450444 J.A.G.S. TEXT NO. 11, LAW OF BELLIGERENT OCCUPATION 182-83 (“In primitive communities somecommodities may be the medium of exchange and receivable in payment of tax obligations. In such circumstancescontributions in kind limited to such commodities would seemingly be permissible as being contributions inmoney.”).445 J.A.G.S. TEXT NO. 11, LAW OF BELLIGERENT OCCUPATION 183 (“An occupant who finds it difficult to secureprompt money payments may accept securities and bills of exchange from the contributors in lieu of money. Thispractice was used by the Germans in the Franco-German War of 1870.”).446 Dooley v. United States, 182 U.S. 222, 230 (1901) (“Upon the occupation of the country by the military forces ofthe United States, the authority of the Spanish Government was superseded, but the necessity for a revenue did notcease. The government must be carried on, and there was no one left to administer its functions but the militaryforces of the United States. Money is requisite for that purpose, and money could only be raised by order of themilitary commander. The most natural method was by the continuation of existing duties. In adopting this method,General Miles was fully justified by the laws of war.”).447 Refer to § 11.22.1 (Taxes).448 For example, Coalition Provisional Authority Order No. 38, Reconstruction Levy, §1 (Sept. 19, 2003) (“1)Notwithstanding CPA Order Number 12 or any other CPA Order suspending a tax, levy, duty, charge, withholding,fee or tariff, there shall be created a levy known as the Reconstruction Levy. 2) For the purpose of calculating theReconstruction Levy, the taxable value of goods shall consist of their total customs value assessed in accordancewith international practice. 3) The Reconstruction Levy shall be imposed at a rate of 5% of the taxable value ofgoods. The revenues from the Reconstruction Levy shall be used only to assist the Iraqi people and support thereconstruction of Iraq. It shall expire two years from the date that this Order enters into force. 4) Unless exemptedunder this Order, the Reconstruction Levy shall be imposed on all goods imported into Iraq from all countriesbeginning 1 January 2004.”); Fleming v. Page, 50 U.S. 603, 616 (1850) (“The person who acted in the character ofcollector in this instance, acted as such under the authority of the military commander, and in obedience to hisorders; and the duties he exacted, and the regulations he adopted, were not those prescribed by law, but by thePresident in his character of commander-in-chief. The custom-house was established in an enemy’s country, as oneof the weapons of war. … The duties required to be paid were regulated with this view, and were nothing more thancontributions levied upon the enemy, which the usages of war justify when an army is operating in the enemy’scountry.”).449 Refer to § 11.22.2 (Contributions).450 Refer to § 9.20.4.1 (Exemption From Dues for Relief Shipments): § 10.23.4.1 (Exemption From Dues for ReliefShipments); § 11.17.1.3 (Charges, Taxes, and Customs Duties on Collective Relief Consignments for OccupiedTerritories).813