EXPORTING
( Continued from Page 12)
as light as is co nsistent with safe delivery
to the co nsignee.
A few of th e Latin American countries
( Colombia, Costa Rica, Honduras, El Sal·
vador and Venezuela) assess all specific duo
t ies on the gross weight, wh ile certain other
areas, notably the various parts of the Bri t·
ish Empire, levy all specific duties on the
real net weight, not to incl ude any pack·
ing whatsoever.
Segregated Commodity-Weight Duties
Other countries use the terms "gross
If ·You Want
to Buy
CONSOLES
- - SEE-
PAUL A. LAYMON
DISTRIBUTOR
1503 West Pico
COIN
MACHINE
REVIEW
14
weight," "legal weight," "net weight," with
special definition s of the different weights,
as parts of th eir tariff laws, mentioning
the kind of weight to be used in calculat·
in g the duty on each item in the tariff
subject to specific duties.
Th e n aa;ain, thcre are countries,
such a s It~iy, France and most of the
central European areas, which vary
the dutiable weight with the height
of the duty, goods subject to a low
rate of duty being a ssessed on the
gross weight, and those at a higher
( specified and fixed) rate on the real
net weight of the products.
Still others provide specified tare deduc·
tions f rom the full gross weight which vary
with the kind of product and the type of
packin g. Goods that are heavy in relation
to packin g have a lower percentage of tare
deduction , and light goods in heavy pack·
i ng a higher tare percen tage.
Goods in sacks have a low deduction,
usually doubled if in double sacks, and
higher in cases than in crates or baskets.
This type of weight is usually termed
legal net weight, while the weight of the
goods plus the inner packing, excelsior,
etc., is called " pl ai n legal weight."
Net and Legal Weight
Th ere is more varia tion in the definition
of the terms "net" and "legal" weight in
SORRY!
NO AIR·O·MATIC RIFLE'S
ARE AVAILABLE NOW!
FOR
APR'L.
1944
Today our plant is entirely upon war pro-
duction, but we are hoping that soon we
will be able to supply the many requests.
We do wish to thank all of you for your
patience, and in waiting you may be as-
sured of a vastly improved and superior
product when again ready for you .
A. B. T. MANUFACTURING 'CORP.
Latin America n areas, however, than else·
where.
The duty on many classes of goods in
Argentina is assessed on a legal-weight
basis which assures a certain percentage
of inner packing. If the goods, usually
shipped to Argentina with inner wrapping,
are sent without these packings, an addi-
tional 10 per cent is added to the net
weight of the goods, to compensate fo r
the loss of revenue, the duties having been
fixe d on that basis.
If the shipper fails to note on his
documents the fact that the goods are
shipped without customary inner
wrappings, there is an additional 10
per cent imposed as a fine.
Th e Swiss t'llriff is based u pon the gross
weight of the goods or the net weight plus a
specified tare percentage of the net weight,
whichever is higher.
Savings Through Proper Packing
The experience of an American exporter
of soaps and toilet preparations to Brazil
will serve as a practical illustration of ad-
vantages obtained by a close study of
packing in relation to duties. The duties
were on a legal-weight (tare-deduction) or
gross-weight hasis, according to packing.
By eliminatin g practically all of the
customary fancy inn er packings, the duties
on the goods were materially reduced, and
the cartons and other co ntainers needed
for retail packagin g were sent separately,
to be dutiabl e at the much lower rate
appl icable to paper, cardboard and metal
boxes.
Packing and Ad Valorem Duties
Goo ds dutiable u pon an ad valorem basis
generally absorb the cost of the packing in
their total value, except when it is of a
kind th at is dutiable separately at its own
rate, although a number of countries, not-
ably certain of the British colonies, require
on th e invoice an itemized statement of the
cost of packing.
For such goods, the cost of the
packing rather than its weight must
be considered in relation to the duties.
Thi's again necessitates a knowledge of
th e basis of duty in the foreign country,
since by lowering the ad valorem cost of
th e packing the total amount of the duty
(See EXPORTING, Page 22)
CANDY MACHINES WANTED
Stoner Candy Machines, either 6 or 8 col-
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lect.
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2021 Carroll Ave., Chicago, III.
Monroe 5776
715-23 NORTH KEDZIE AVENUE
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1000- 5c
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600- 5c
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Name
Price
Win-A-Buck-Profit $7 _00 ..... _ .. $ .105
More Bucks X Thick-Prof. $9 1.00
Bingo-Definite Profit $10.00.... .98
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Nickel Charley D. Prof. $17 .98
Double Finn. D. Profit $25.... .98
Thin J.P. Charley A. Pro $52 1.24
Thick J.P. Charley A. Pro $52 1.40
Thick Little lula D. Pro $8 1.08
Jumbo Lulu Def. Pro $13 .50 1.39
X Thick Lulu Def. Prof. $20 2 .61
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675-25c Jumbo"Jazz Bow"A. Pro $65 2.45
675- 5c Jumbo"Big Stu."A .Pr. 19.91 1.85
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BLUE EARTH. MINN.
THE BLUE BLOODS OF THE INDUSTRY READ THE REVIEW EXCLUSIVELY!