THE CYPRUS GAZETTE, 19th JANUARY, 1923.

THE CYPRUS GAZETTE, 19th JANUARY, 1923. 27No. 41.NOTICE TO EXPORTERS.FINAL FORM OF INVOICE AND COMBINEDCERTIFICATE.WITH reference to the form of Certificate ofValue and of Origin required for Empireproducts consigned to Cyprus pubUshed in GazetteNo. 1493 of the I6th September, 1921, in theform of a Notice to Importers, it is hereby notifiedfor general information that the final form ofInvoice and Combined Certificate of Value andOrigin to be used in the case of goods consignedto the United ELingdom, Australia, New Zealand,Union of South Africa, Newfoundland, and suchother parts of His Majesty's Territories as mayfrom time to time be notified in the Cyprus Gazetteis given below. The final form of ExplanatoryMemorandum for the guidance of exporters usingthe Certificate is also given, the Invoice and Certificatebeing printed in Appendices A. and B. tothis Memorandum.EXPLANATORY MEMORANDUM FOR THE GUIDANCEOF EXPORTERS IN THE USE OF THE STANDARD­ISED FORM OF CERTIFICATE AND INVOICE.1. Appendix A. of this memorandum is theform of invoice required by the Customs authoritiesof the Commonwealth of Australia, NewZealand, the Union of South Africa and Newfoundland,and such other parts of His Majesty'sterritories as may from time to time be notifiedin the Cyprus Gazette.2. On the back of the invoices must be written,typed, or printed the combined Certificate ofValue and Origin (Appendix B.) in respect of allgoods whether sold outright or shipped on consignment.The Certificates of Value and of Originwill be required in respect of goods on whichpreferential tariff treatment is claimed, exportedeither from the United Kingdom. or BritishPossessions ; and only the Certificate of Value inrespect of exports from foreign countries, orexports of foreign goods from the United Kingdomor British Possessions.I.—VALUE FOR DUTY.3. Special attention should be paid to thecolumn of the invoice dealing with currentdomestic value, as full information of this isrequired by the Customs Authorities of the Dominionswhen assessing value for duty. Exportersshould, furthermore, see that the particularsrequired by Clauses 3 and 4 of the Certificate areaccurately stated.4. It should be clearly understood that theprices shown in the column of the invoice headed*' Current Domestic Values " must be those whichare being quoted in the open market at the dateof invoice for deUvery for home consumption, andnot necessarily those at which the order for thegoods was accepted, as it may frequently happenthat fluctuations wiU occur in the home marketprice between the date of order and the date ofexportation. In ordinary circumstances the dateof invoice will be regarded as the " date of exportation,"but where any alteration in value occursbetween the date of the invoice and the actualdate of exportation, such change in the currentdomestic value should be shown.5. If goods are sold for home consumption atgross prices, less discounts and/or rebates, suchgross prices, together with particulars as to discountsand rebates, should be shown in full in the" Current Domestic Value " column of the invoice.6. Where the discounts shown in the *' CurrentDomestic Value " column are not the ordinarytrade or cash discounts but are of the nature ofcontingent discounts or rebates, they must bespecified as such, and their nature detailed onthe invoice.7. Where the goods invoiced are samples andthe price on the invoice has been arrived at afterthe deduction of a sample discount, the ordinarygrossprices and the ordinary trade discounteapphcable to the goods in question should bespecified in the " Current Domestic Value"column.8. Any shipment which forms portion only of acomplete order should be valued at the price perunit which, at the date of dispatch of such sMpment,would be quoted for the total quantity ofsuch complete order for supply under similarconditions of deUvery to a domestic purchaser.(NOTE.—In the case of shipments to New Zealand,the total quantity referred to above isUmited to the quantity actuaUy specified fordeUvery within 12 months.)9. When goods are shipped " on consignment,'*that fact should be indicated in the column headed" Selling Price to Purchaser," and the " CurrentDomestic Values " inserted in the column providedfor that purpose, as in the case of ordinary sales.10. In the case of goods exported in bond orsubject to drawback, the value required, in thecolumn headed " Current Domestic Value," isthe duty-paid domestic value, and not the in-bondvalue or the domestic value less drawback. Theamount of duty or drawback involved should bespecified in Clause 4 of the Certificate. A similarcourse should be followed in regard to goodssubject to stamp duty, luxury tax, or otherinternal imposts.11. As regards goods which are prepared speciaUyfor export and which ordinarily have nosale on the domestic market, the value to be shownin the column headed " Current Domestic Value "is that at which the suppUer would, at the dateof exportation, be prepared to supply identicaUysimilar goods in equal quantities to any purchaserfor home consumption in the country of exportation,in the event of an order for home consumptionbeing accepted. In this connectionattention is directed to Clause 3 of the Certificate.12. Care should be taken to enumerate correctlythe charges detailed at the foot of the invoice,as the practice of the various Dominions, regardingthe inclusion in or exclusion from the value forduty of such charges, is not uniform.13. It wiU be observed that charges such aswharfage, dock dues, Ughterage, cartage, craneage,etc., if incurred in the dock area, and charges inthe nature of bank exchange and export dutiesare not required for duty purposes to be enumeratedat the foot of the invoice. There is, however^no objection to such charges, if incurred, beingshown separately.II.—CONDITIONS OF PREFERENCE.14. Preferential Tariff arrangements exist inCanada, AustraUa, New Zealand, and the Unionof South Africa, but not in Newfoundland.15. The conditions under which preference isgranted in the various Dominions are either :(a) that the goods are whoUy produced ormanufactured in the United Kingdom, or(6) that the goods, if not wholly produced ormanufactured m the United Kingdom, contamat least 25 per cent, of United Kingdomlabour and material in the factory or workscost.ΚΥΠΡΙΑΚΗ ΔΗΜΟΚΡΑΤΙΑ