ON BRITISH AND FOREIGN STATISTICS OF INTERNATIONAL TRADE. 189 
distinguished from over-sea imports and exports. Similarly in the 
Commonwealth returns a very clear distinction is made between inter- 
Australian and other trade. In the case of South Africa the difficulties 
are greater in distinguishing South African inter-State from external 
imports and exports, though the distinction has been and is made in the 
returns of the several States. 
B. Estimation of Values of Imports and Exports. 
Imports.—With regard to the estimation of the value of imports, the 
general practice in the colonies is to require and accept a declaration of 
value from the importer. As to the reliability of such statements, a dis- 
tinction must be made between goods which are dutiable and goods which 
are free. In the case of dutiable goods, it is evident that very consider- 
able care is taken to arrive at the fair value of the goods imported. Thus 
the Committee are informed that in Cape Colony every means is taken 
to ascertain the correctness of the declared value either from price-lists 
published by firms of repute or from price-lists quoted by commission 
firms, and in addition an importer has to produce, before his goods are 
delivered, his bill of lading, statement, and invoices, the correctness of 
which he can be called upon to declare under oath. On the other hand, 
in the case of free goods, even if the Customs authorities do not apply an 
equally careful scrutiny as in the case of dutiable goods, there is not the 
same inducement on the part of the importer to understate valuation ; 
but, in any case, the importance which is now attached to a correct 
knowledge of imports free as well as dutiable, and the attention given 
by the Customs authorities to the matter, ensure the comparative relia- 
bility of the statements of value as regards free goods. The main feature 
in the estimation of values of imports—namely, that it is declared and not 
official—is the same throughout the Colonies, but there are several points 
of difference in detail which have been brought to the notice of the 
Committee. i 
South Africa.—In the South African Customs Union the value of 
goods imported is taken to be the current value of such goods in the open 
market at the place of purchase by the importer or his agent, but in such 
current value are included the cost of packing and packages, and, if it 
exceeds 5 per cent., the agent’s commission. Agent’s commission, where 
it is less than 5 per cent., together with freight and insurance, is not 
included. On the other hand, with regard to the valuation of imports for 
statistical as against duty purposes, there appear to be certain differences 
in the practice of the several South African States. Thus in Cape Colony 
prior to July 1, 1905, in framing statistical returns, 5 per cent. was 
added to the declared Customs value, an addition supposed to cover the 
freight, insurance, and commission value inhering in the goods when 
imported. On the other hand, in Natal the current values under each 
statistical head are abstracted from the original Customs entries to the 
nearest shilling in all cases, and the monthly tables are determined by 
reckoning 10s. and over as 1/. and discarding fractions of 10s. In the 
case of Rhodesia, a slight further difficulty exists in the fact that a small 
quantity of the goods imported is purchased at coast ports such as 
Beira, while others of the same class are purchased in Great Britain or 
in countries where they are manufactured or produced. The sale price 
of the former necessarily includes freight, insurance, shipping and landing 
