IMPORT DUTIES AND TAXES With the exception of Singapore canned pineapples, which are dutiable in Ethiopia at 3 Maria Theresa dollars per dozen, imports of canned foods are subject to a straight ad valorem duty of 10 per cent. Ad valorem duties are calculated on the basis of the shipper's invoice. For imports shipped f. o. b., 50 per cent is added to the invoice value at the port of shipment as a basis of duty. For imports shipped c. i. f. Djibouti, 25 per cent is added to the invoice valuation. To secure the benefit of this c. i. f. difference the shipper should add at the bottom of the invoice the following legend, preferably in French: Nous certifions que la presente facture est la seule emise par nous pour les merchandises ci-dessus livrees c. i. f. Djibouti. (or) We certify that this invoice is the only one issued by us for the above described merchandise consigned c. i. f. Djibouti. This difference in computation is one of the reasons why local importers always prefer c. i. f. quotations. All customs duties are levied in terms of the silver Maria Theresa thaler or dollar, which is the currency of Ethiopia. At present the Maria Theresa dollar is equivalent to about 45 cents United States currency. In addition to the basic ad valorem duty there are three supplementary levies on all trade. One thaler per 100 kilos or fraction is collected on all imports. One piaster (nearly 3 cents United States currency) is levied upon each thaler of basic duty paid; this surcharge was established for the benefit of the Government schools. There is also a fee of 2 piasters (nearly 6 cents United States currency) for the forms upon which the import declarations are made. These forms can be obtained only from the customs officials. Foreign-currency exchange rates in terms of Maria Theresa dollars (thaler) are fixed periodically by the customs authorities. There are no sales or other internal-revenue taxes collected in Ethiopia. Ordinary metric units of weight are used for customs purposes. MARKING-DOCUMENTATION There are no special marking regulations in force in Ethiopia. No special form of commercial invoice is required, nor is a consular visa necessary. In case of dispute, however, having had the invoice certified before a notary has often proved helpful in establishing the correct value of the goods. Ethiopia has no consular or diplomatic representation in the United States. The usual exporter's declaration required by the United States customs regulations on all goods shipped out of the country is necessary. SANITARY REQUIREMENTS AND FOOD LAWS The only regulation in force in Ethiopia which affects the importation and sale of foods is the Official Notice of December 13, 1928, which requires a health certificate on unmanufactured or unprepared products from animals, fish, or similar creatures. Unless so accompanied, importation of these products is prohibited. No regulations applying on manufactured food products, such as canned and preserved foods, have been promulgated. FRENCH AFRICA The extensive French possessions in Africa are mainly in the northwestern and west central parts of the continent. Algeria in the northwest borders the Mediterranean Sea and is not far from Spain. Adjoining it is Tunisia, which extends to the western boundary of Italian Libya. French Equatorial Africa, embracing Gabun, Middle Congo, Ubangi Shari, and Chad, and the French Cameroons reach the Atlantic Ocean on the west. French West Africa comprises several separate jurisdictions lying along the Gulf of Guinea and the Atlantic Ocean, namely, Senegal, French Guinea, Ivory Coast, Dahomey and the French Togoland Protectorate, Mauritania, Niger, French Sudan, and Upper Volta. In the east, French Somaliland has a short frontage on the Gulf of Aden. In the Indian Ocean are found the island of Madagascar and its dependencies (Comoro, Mayotta, Nossi Be, and St. Mary), with the island of Reunion as a separate colony lying some distance to the southeast. The customs duties and the customs, sanitary, and other regulations of these areas are discussed separately in this study. Algeria and Tunisia are, together, the most important commercially of the areas included under the heading "French Africa.' Most of the American canned foods shown in official United States trade statistics as being exported to "French Africa" "French Africa" go to these two colonies. For some products, particularly sardines, asparagus, apricots, peaches, and pineapples, the markets are of fair size, considering the purchasing power of the inhabitants, and have been growing steadily for some years. There would appear to be more likelihood of large increases in sardines than in any other one product, although it is believed that the maximum possibilities in other lines have not yet been reached. UNITED STATES EXPORTS OF CANNED FOODS TO FRENCH AFRICA, 1924–1929 1 Includes "Canned fruits for salad," which previous to 1929 were included in United States export statis. tics under "Other fruit products" and not under "Other canned fruits." ALGERIA IMPORT DUTIES AND TAXES There is a customs union between France and Algeria, and the rates of duty on imports of canned and preserved foods are therefore the same in this colony as in the mother country. Imports from France are free of duty. Inasmuch as certain changes have been made in the French duties since the publication of Trade Promotion Series No. 85, Canned Foods in Europe, the new schedule is printed below to furnish the correct present rates on these products in France and Algeria and most of the French colonies. Import duties are stated in French paper francs, whose par is 3.9179 cents United States currency, but the fourth column of the following table shows the rates applicable to imports from the United States converted to dollars at the rate of 3.9062 cents to the franc. To determine the exact duty in dollars at any particular time the exchange value of the franc then current (ascertainable from local banks and newspapers carrying financial news) should be employed. Duties are based on gross or net weight as shown on the statement below, except for items 19, 19 bis and ter, and 20, which are dutiable on the demigross weight, that is, on the weight including the inner container. Certain imports from the United States are admitted under the minimum rates, others under the general rates, and still others at special rates somewhere between these two. Similar goods from the United Kingdom, Germany, Belgium, Italy, and other countries having most-favored-nation status with France are subject to the minimum rates; imports of these commodities from Spain are dutiable under the general rates, except those covered by items 48, 86, 95, 95 bis, and 158; while Canadian products are dutiable at the same rate as similar goods from the United States except item 47 (dutiable at an intermediate rate of 59.50 francs per 100 kilos) and ex49 (dutiable at minimum rate). Products from Australia, Argentina, and Brazil are subject to the general rates. ex86 Table fruits and other confections or preserves: 1 Converted to American currency at 3.9062 cents to the paper franc. Demigross weight, which includes the weight of the inner container or packing. Cooked foods (except beans) containing pork, whether or not they contain fruit, vegetables, feculents, or farinaceous substances, are included in this category. Foods containing meat (other than pork, fish, poultry, game, rabbits, pigeons, or turtle), cooked, not truffled, whether or not containing fruits, vegetables, feculents, or farinaceous substances, are included in this category. Including the foods covered by notes 3 and 4, if truffled. Including cooked goose or duck livers, but not including those stewed only sufficiently to insure preservation during transport. Soups in tablets, rolls, cubes, or even if liquid, with a base of vegetables, farinaceous substances, or feculents, with the addition of fat, gelatin, meat extract, or spices, are dutiable as "Meat extracts" (No. 20) or "Other prepared spices" (No. 314), as the case may be. Soups with a base of vegetables, farinacoous substances, or feculents, without added fat, gelatin, meat extract, or spices, are dutiable as vege tables, farinaceous substances, or feculents, according to kind. Certain conditions as to marking and weight must be complied with by preserved fish, Fruits other than pineapples, conserved in their natural juice without sugar, are subject to the internal taxes on sugar, calculated upon the total net weight of the fruit and juice, if containing over 10 per cent of sugar. In the case of pineapples, the percentage of sugar content tolerated without payment of the sugar taxes is 20 per cent. 10 Effective Nov. 19, 1929, the minimum rate of duty on canned pineapple prepared with sugar was increased to 235 francs per 100 kilos ($4.18 per 100 pounds at exchange of 3.9062 cents to the franc) plus duty on actual sugar content (140 francs per 100 kilos, or $2.48 per 100 pounds), plus one-fourth of the internal consumption and refining taxes on sugar based on the total net weight of the product; on other canned fruit similarly prepared, 135 francs per 100 kilos ($2.39 per 100 pounds) plus the above-mentioned surtaxes. The consumption tax was reduced to 85 francs per 100 kilos. 11 Plus the sugar-consumption tax of 125 francs per 100 kilos and the sugar-refining tax of 2 francs per 100 kilos on the total net weight of the product. 12 Plus, when applicable, the internal tax and surtax amounting to 360 francs per hectoliter of pure alcohol on the vinegar, and the consumption tax of 60 francs per 100 kilos on the salt. 13 Plus the whole of the consumption tax of 125 francs per 100 kilos and the sugar-refining tax of 2 francs per 100 kilos on the net weight of the products in this category. 14 Plus half of the sugar-consumption tax of 125 francs per 100 kilos and of the sugar-refining tax of 2 francs per 100 kilos on the net weight of the products in this category 15 Pulp in tins of a lower weight is dutiable under item 86. 16 Subject to the regulations as to marking. " Plus the internal tax and surtax amounting to 360 francs per hectoliter of pure alcohol content of the vinegar for vegetables preserved in vinegar. This duty is calculated on the basis of 1.25 liters of pure alcohol per degree-hectoliter of acetic acid contained in the product; plus the consumption tax of 60 francs per 100 kilos on the salt, based on 10 per cent of the gross weight. 19 Tomato preserves and tomato sauces follow the same régime. |