mary of these regulations appears on pages 11 and 12 of Trade Promotion Series No. 85; the texts of these various laws are found on pages 116 to 136 of that handbook. These laws and the machinery for carrying them out in French Equatorial Africa have been put into effect by decrees issued from time to time. For example, see page 95 (French Indo-China) of this present handbook for the decree of August 26, 1926, which puts into effect in French Equatorial Africa, among other areas, the full French marking requirements on canned fish, canned vegetables, and prunes. FRENCH SOMALILAND IMPORT DUTIES AND TAXES There are no import duties, as such, in French Somaliland. Imports of all origins, however, are subject to a tax known as a contribution tax for services rendered to commerce, and to a consumption tax of equal amount. These taxes are combined into one in the tabulation below (one-half as contribution tax and one-half as consumption tax) and represent the total taxes on imports; besides which there are, of course, the usual handling charges and storage fees. For most goods an official valuation (mercuriale officielle) is fixed each three months in advance. Certain exceptions are found, as noted below, where the invoice value increased by 25 per cent is the basis for the calculation of the taxes. The metric system is employed for customs purposes, although local units of weight and measure are in common use among the people. 1 Includes consumption and customs service taxes and applies to imports of all origins. 2 Except as otherwise noted, ad valorem taxes on imports are based on official values, fixed quarterly. 3 Based on invoice price increased by 25 per cent. MARKING-DOCUMENTATION The French regulations regarding the marking of products with an indication of the country of origin apply in French Somaliland. The same is true in regard to special labels and marks on canned foods. These regulations are found on page 15 of Trade Promotion Series No. 85, Canned Foods in Europe. Imports into French Somaliland are subject to the same requirements as to documents as apply on imports into France. These regu lations are given on page 15 of Trade Promotion Series No. 85, Canned Foods in Europe. 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 French pure food laws and special labeling requirements for food products are applicable to imports into French Somaliland. A summary of these regulations appears on pages 11 and 12 of Trade Promotion Series No. 85, and the full text thereof on pages 116 to 136 of that handbook. Decrees promulgating these laws in French Somaliland and setting up the machinery for carrying them out have been issued from time to time. The decree of August 26, 1926 (see p. 95 of this present handbook under French Indo-China), is an example of the method used in applying the French laws to particular colonial areas. FRENCH TOGOLAND IMPORT DUTIES AND TAXES In French Togoland import duties on canned and preserved foods are calculated on the value of the products (including cost of packing) increased by 25 per cent, estimated as covering cost of insurance and transportation, and paid in French francs (par value, 3.9179 cents United States currency). Sirups and preserved fruits containing sugar are dutiable at the rate of 20 per cent ad valorem, all other canned and preserved foods being dutiable as "Articles not specified" at 10 per cent of the value. There is no reduction in duties on imports from France and Algeria, merchandise of all origins being subject to the same rates. No customs surtaxes or sales, consumption, or other internal taxes are collected on these products in this French mandated territory. The metric system is employed for customs purposes, but local units of weight and measure are in common use among the people. MARKING-DOCUMENTATION The French regulations regarding the marking of products with an indication of the country of origin apply in the French mandated territory of Togoland. The same is true in regard to the special labels and marks required on canned foods. These regulations are found on page 15 of Trade Promotion Series No. 85, Canned Foods in Europe. Consular documents are not required on shipments to French Togoland. The ordinary commercial invoice and ocean bill of lading suffice. These should go forward under separate cover, not in a parcel of merchandise. 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 French pure-food regulations and the requirements for marking containers apply in this French mandate. A discussion of these regulations appears on pages 11 and 12 of Trade Promotion Series No. 85, Canned Foods in Europe; the texts of these laws are given on pages 116 to 136 of that handbook. FRENCH WEST AFRICA Dahomey, French Guinea, Ivory Coast, Mauritania, Niger, Senegal, French Sudan, and Upper Volta IMPORT DUTIES AND TAXES Import duties in French West Africa on canned and preserved foodstuffs are assessed on an ad valorem basis, calculated on the invoice price increased by 25 per cent (estimated as covering the charges accruing on the goods after sale), with minimum specific rates on canned fruits, and paid in French francs (par, 3.9179 Ünited States currency). Foreign merchandise values are converted to French francs at the exchange current, presumably, at time of clearance. The rates of duty shown in the first column of the schedule on page 293 are applicable to imports of all origins, including those from France and Algeria, in Dahomey and the Ivory Coast; while goods from France and Algeria are subject to the rates shown in the third column-with a general rate (column 2) applying on imports of other origins in all other parts of French West Africa. Surtaxes which vary with the colony are levied on imports of canned fruits as follows: In Dahomey and the Ivory Coast.-Fruits of all origins preserved au naturel: Pineapples, 10 per cent ad valorem, with a minimum of 150 francs Other, 10 per cent ad valorem, with a minimum of 50 francs per In other French West Africa. Foreign fruits preserved au naturel : Pineapples, 7 per cent ad valorem, with a minimum of 150 francs per 100 kilos, gross weight. Other, 7 per cent ad valorem, with a minimum of 50 francs per There is also a statistical tax of 0.20 franc per package on all goods shipped in containers to the various parts of French West Africa, with the following additional taxes assessed in the different areas: In the Ivory Coast, 3 per cent ad valorem; in French Guinea, 2 per cent ad valorem; in French Sudan, 2.5 per cent ad valorem; in Senegal and Dahomey, 5 per cent ad valorem; in Mauritania, 4.4 per cent ad valorem; and in Upper Volta, 1.25 per cent ad valorem. These surtaxes are based on the same value as that used for the calculation of ordinary import duties. There are no sales or consumption taxes on imports of canned and preserved foods. The metric system is employed for customs purposes, but various local units of weight and measure are in common use among the people. 1 Does not include surtaxes or statistical or "additional" taxes. 2 In French Guinea the duty is 5 per cent ad valorem plus 101.40 francs per 100 kilos. In the Ivory Coast the duty is 101.40 francs per 100 kilos. 3 The duty may not be less than 150 francs per 100 kilos gross weight. The duty may not be less than 20 francs per 100 kilos gross weight. The duty may not be less than 50 francs per 100 kilos gross weight. NOTE. Ad valorem duties are based on the invoice price increased by 25 per cent. MARKING-DOCUMENTATION The French regulations regarding the marking of products with an indication of the country of origin apply in French West Africa. The same is true in regard to special labels and marks required on canned foods. These regulations are found on page 15 of Trade Promotion Series No. 85, Canned Foods in Europe. Imports into French West Africa are subject to the same requirements as to documents as apply on imports into France. These regulations are given on page 15 of Trade Promotion Series No. 85, Canned Foods in Europe. The usual exporter's declaration required by the United States customs regulations on all goods shipped out of the country is necessary. SANITARY REQUIREMENTS The French pure-food regulations and the requirements for marking containers apply in these French colonies. A discussion of these regulations appears on pages 11 and 12 of Trade Promotion Series No. 85. FRENCH WEST AFRICAN LAWS APPLYING TO CANNED FOODS The texts of the various laws affecting the importation and sale of canned and preserved foods in France, which govern also in French West Africa, are found on pages 116 to 136 of Trade Promotion Series No. 85. These laws have been applied to French West Africa by decrees issued from time to time. A decree of September 25, 1913, puts into effect there the French law of July 11, 1906, requiring an indication of origin on canned sardines, vegetables, and prunes. The decree of August 26, 1926 (see under French Indo-China, p. 95. of this present handbook), extended these requirements to all canned fish. The decree of September 25, 1913, follows. DECREE OF SEPTEMBER 25, 1913 PROMULGATING FRENCH LAW OF JULY 11, 1906,55 IN FRENCH WEST AFRICA [Extract] The merchandise enumerated below is prohibited from entry into the colonies and territories of French West Africa: 3. Foreign conserves of sardines or of vegetables and prunes which do not bear on each container, by stamp in relief or sunken, in Latin characters very apparent, at least 4 millimeters in height, an indication of the country of origin in the middle of the cover (or top) and of the bottom, and on a part not carrying any other impression. Cases and packings inclosing the said products and which do not bear adhering letters indicating the country of origin. Boxes of conserves of foreign sardines, of a weight exceeding 1 kilogram, though they fulfill the conditions indicated in the preceding paragraph. MADAGASCAR AND DEPENDENCIES (Comoro, Mayotta, Nossi Be, and St. Mary Islands) IMPORT DUTIES AND TAXES The French rates of duty, with explanations of their application, specified for Algeria on pages 277 to 279 of this present handbook apply also in Madagascar and its dependencies. There are numerous additional import taxes in Madagascar which are collected on imports of all origins, including France and the French colonies. These taxes (taxes d'importation), which are levied independently of the regular import duties (droit des douanes), are shown in the table on page 295. Following this tabulation of import taxes are the consumption taxes, which also are assessed on imports of all origins, including France and the French colonies. According to an official notice, to receive the preferential treatment accorded merchandise due to its origin, goods imported into Madagascar from France, the French colonies, or foreign countries. on a favored basis must be transported direct. Their transshipment, notably at Zanzibar, Durban, Mauritius, Mombasa, and Port Said, deprives them of this preference. American products which enjoy reduced French import duties should therefore go forward to Madagascar either direct or through a French port. The French franc is the currency of these colonies. The metric system of weights and measures is employed for customs and general commercial purposes, but local units are in common use among the people in domestic trade. 55 French law requiring the marking of containers of canned fish, vegetables, and prunes. See p. 123 of Trade Promotion Series No. 85. |