The exporter next has to fill in two forms which are printed on the back of the Bond Note (see next page). The first gives particulars of the goods to be exported, the second is an order to the warehouse-keeper to deliver the goods. The latter is separated from the former by a perforation, so that it may be readily detached.

These documents are then handed to an officer in the "Warehousing Department" of the Custom House, who after examination signs the Warehousing Order and returns the documents to the exporter.

Notice is hereby given by Messrs. Brown, Beane & Co.

Collector's

No.

Date.

Havre

Carman

and to be removed by Licensed.

Seventy-five Hundredweight Raw Coffee

This is to certify, that Bond has been given for the due Exportation as above.

Date.

Shipping Bill.-Until about a year ago a "Dandy Note" and 'Pricking Note" had also to be filled up, but these documents have been abolished, the only further documents now required being a "Shipping Bill" and a "Shipping Note." The latter is merely a notice to the Customs officer on board the exporting ship, or at the place where she is lying, advising him that the goods are being sent for shipment. The following is a specimen of the Shipping Bill:-

Export Ship Alexandra. Master Smith, for Havre.

Entered Outwards 10th October, 1898.

Station Prince's Dock.
Conveyance: Cart.

Lighterman :

Bond given £55.

Carman Hodgson.

We declare that the quantity, description, and value of the goods entered in this Shipping Bill are correctly stated.

All the documents just named (viz., the Dock Warrant or Delivery Order, the Bond Note and Warehousekeeper's Order, and the Shipping Bill) are then handed to a licensed carman or lighterman (who alone is allowed to remove the goods), who delivers them up to the proper officials in exchange for the goods, which he then delivers on board the ship and receives in exchange the Mate's Receipt, which he delivers up to the exporter of the goods. Bills of Lading, Invoices, &c., are then made out as previously described for "Free Goods."

THE EXPORTATION OF GOODS-Continued

CHAPTER IX

INVOICING

This is an important matter in connection with the exportation of goods. Correct invoicing is very necessary, not only to prevent difficulties between the merchant here and his correspondent abroad, but also to prevent friction between the correspondent and the foreign Customs officials. In many cases the invoices have to be submitted to the Customs when the goods are imported, and in case of any discrepancy between the invoice and the goods, there is certain to be a fine inflicted on the importer, which he, of course, claims from the merchant on this side.

The specimens of invoices on the following pages are chiefly for textile manufactures, but the mode of invoicing is the same whatever kind of goods are shipped, and, subject to the technicalities of the different trades, the principles here laid down are applicable to nearly all goods shipped from the United Kingdom.

It should be pointed out that piece goods are not always bought from the manufacturer in the finished state. In many cases they are bought "in the grey," and are sent by the merchant to be bleached, dyed, printed, or otherwise treated, in order to suit the market for which they are intended. The cost of these processes is always included in the price charged to the foreign buyer, and for sake of convenience the goods referred to in this chapter are treated as though they were purchased in their finished state.

The different kinds of invoices used in the foreign trade are principally for goods sold on the following terms :

(1) "Loco," meaning the first cost of the goods, as delivered at the place of production or place of export. Any packing, forwarding, shipping, or other charges paid by the exporters on account of the buyer are detailed and added to the invoice.

LEEN_ (2) F.o.b.-Free on board, meaning that all charges up to and including putting the goods on board the vessel are included in the price.

(3) C. & f.-Cost and freight. In this case the price covers packing, forwarding, and shipping charges, and freight to port of destination of the goods.