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Combined Certificate of Value and of Origin to be Written, Typed or Printed on Invoices of Goods for Exportation to British Dominions, Colonies, &c.
I (1).......... ......................of (2)................... manufacturer/supplier of the goods enumerated in this invoice, amounting to... .hereby declare that I [(4) have the authority to make and sign this certificate on behalf of the aforesaid manufacturer/supplier and that I] have the means of knowing and do hereby certify as follows:
1. That this invoice is in all respects correct, and contains a true and full statement of the price actually paid or to be paid for the said goods and the actual quantity thereof.
2. That no different invoice of the goods mentioned in the said invoice has been or will be furnished to anyone; and that no arrangements or understanding affecting the purchase price of the said goods. has been or will be made or entered into between the said exporter and purchaser, or by anyone on behalf of either of them either by way of discount, rebate, compensation, or in any manner whatever other than as fully shown on this invoice, or as follows (5).....
3. That the domestic value shown in the column headed **Current Domestic Value" are those at which the above-mentioned firm or company would be prepared to supply to any purchaser for home consumption in the country of exportation and at the date of exportation identically similar goods in equal quantities, at (6)......................... subject to........ per cent. cash discount, and that such values include/exclude the cost of outside packages, if any, in which the goods are sold in such country for domestic consumption.
4. That the said domestic value includes any duty leviable in respect of the goods before they are delivered for home consumption, and that on exportation à drawback or remission of duty amounting to ..... .has been/will be allowed by the revenue authorities in the country of exportation.
[In the case of goods exported to Newfoundland, or other parts of the Empire not granting Preference to British goods, the following portion of the certificate dealing with origin should be struck out.]
(Delete whichever of 5 (a) or 5 (b) is not applicable. If 5 (a) is used, delete 6 and 7. If 5 (b) is used, insert required particulars in 6 and 7).
(1) Here insert manager, chief clerk, or as the case may be.
(2) Here insert name of firm or company.
(3) Here insert name of city or country.
(4) These words should be omitted where the manufacturer or supplier himself signs the certificate.
(5) Here insert particulars of any special arrangement.
(6) Here insert "warehouse," "factory" or
"" port of shipment."
5. (a.) That every article mentioned in the said invoice has been wholly produced or manufactured in (7)..............................
5. (b.) That every article mentioned in the said invoice has been either wholly or partially produced or manufactured in (7).......
6. As regards those articles only partially produced or manu factured in ()...................
(a.) That the final process or processes of manufacture have been
and/or labour performed in (8)...................
(Note. In the case of goods which have at some stage
7. That in the calculation of such proportion of produce or labour of the (8)...... ..none of the following items has been
included or considered :
"Manufacturer's profit or remuneration of any trader, agent, broker, or other person dealing in the articles in their finished condition; royalties; cost of outside packages or any cost of packing the goods thereinto; any cost of conveying, insuring, or shipping the goods subsequent to their manufacture."
*8. With regard to bottles, flasks, or jars, being containers of goods mentioned in the invoice, that such bottles, flasks, or jars are of United Kingdom manufacture, and if purchased from bottle exchanges have distinctive marks or features which enable me to certify to their United Kingdom origin.
(7) Insert" United Kingdom or name of other part of British dominions. (8) Insert "United Kingdom "in case of exports to Australia if justified by facts, or name of part of British dominions in case of exports to other destinations.
*Paragraph 8 may be struck out in all cases except where goods are exported to Australia.
APPENDIX II (FORM B).
Explanatory Memorandum for the Guidance of Exporters using the Form of Certificate and Invoice Prepared for use in Parts of the Empire, basing Duty on "Invoice Price."
1. Appendix (A) of this memorandum is the form of invoice required by such parts of His Majesty's territories as may from time to time be notified in the "Board of Trade Journal" which adopt the "invoice price" as the basis for assessing duties.
2. On the back of the invoices must be written, typed, or printed the combined certificate of value and origin (Appendix (B)), in respect of all goods whether sold outright or shipped on consignment. The certificate of value and of origin will be required in respect of goods on which preferential tariff treatment is claimed, exported either from the United Kingdom or British Possessions; and only the certificate of value in respect of exports from foreign countries, or exports of foreign goods from the United Kingdom or British Possessions.
3. Where goods are shipped "on consignment," the price at which the goods were purchased, or, if they are consigned by the manufacturer, the "current domestic value" in the country of consignment, should be stated in the column headed "Selling Price to Purchaser."
Conditions of Preference.
4. The conditions under which preference is granted are either :
(a.) That the goods are wholly produced or manufactured in the United Kingdom, or
(b.) That the goods, if not wholly produced or manufactured in the United Kingdom, contain at least 25 per cent. of United Kingdom labour and material in the factory or works cost.
In the case of certain Colonies it is essential that the final process of manufacture shall take place in the United Kingdom, and that the goods are consigned therefrom to the Colonies in question.
5. The following statement has been prepared as a guide to exporters in computing the factory or works cost of the goods exported, and the percentage value therein of United Kingdom labour and material.
Factory or Works Cost.
The factory or works cost is the total of the following items (i-iv) :-
(i.) The cost of materials as received into factory, but not
The following items must not be included in the factory or works cost, being charges incurred subsequent to the completion of the manufactured goods :
(v.) Outside packages and expenses of packing thereinto
(viii.) Carriage, insurance, &c., from place of production or manufacture to port of shipment.
(ix.) Any other charges incurred subsequent to the completion
Proportion of United Kingdom Labour and Material.
6. In calculating the value of United Kingdom labour and material in the factory or works cost for the purpose of determining whether the goods are eligible for preference, the following items only may be included :—
(a.) Materials so far as they are of United Kingdom origin, but not including any excise or other duty paid or payable in the United Kingdom.
(b.) Manufacturing wages.
(c.) Factory overhead expenses.
(d.) Inside containers of United Kingdom origin.
(Note. In the case of goods which have at some stage.
7. Further particulars as to the conditions under which preference is granted by the various parts of the Empire may be obtained from the Department of Overseas Trade, 35, Old Queen Street. London.
8. The following short form of certificate will, in general, be accepted as satisfactory evidence of origin for admitting at the preferential rate of duty in the case of post parcels of small value
arriving from the United Kingdom, where the contents are not merchandise for sale :
"The contents of this package are not merchandise for sale, and every article herein to the extent of at least one-fourth of its present value is bonâ fide the produce or manufacture of the United Kingdom.
The limit of value for the purpose of this provision is in general £10. Particulars with regard to the requirements of any individual part of the Empire may be obtained from the Department of Overseas Trade, 35, Old Queen Street, London, or direct from the Government of the part of the Empire in question or from its Overseas Agents, where such exist.
Signature of Certificates on Invoices.
9. The certificate on the invoice must be signed, in his personal capacity, by the supplier or the manufacturer or any person having authority to sign on behalf of the supplier or manufacturer. The witness to the signature need not necessarily be a magistrate, notary, or other public official, but may be any person competent to sign as a witness to signatures on ordinary business documents.
Form of Invoice.
Selling Price to
To be completed only where preferential rates of duty are claimed.