ON BRITISH AND FOREIGN STATISTICS OF INTERNATIONAL TRADE. 191 
C. Determination of the Country of Ovigin and of Destination, 
Most goods other than raw material obtain their value from more 
than one country ; the raw materials coming, for example, from one or 
more countries, while the cost of manufacturing is due to another country. 
There is, however, in many cases a country of origin of sufficient import- 
ance for tabulation. 
South Africa.—In the case of South Africa, since the establishment of 
the Customs Union and the granting of preference to the United Kingdom 
in August 1903, and to Canada ata later date, a special attempt has been 
made to discover the country of origin of imported goods. The bill of 
entry in which the goods are recorded must be supported by what is 
termed ‘a certificate of origin,’ which, if found to be false, renders the 
goods liable to forfeiture. Similarly, the Customs Union Regulations re- 
quire that the destination of imported goods shall be declared with a view 
to apportioning the share of duty due to each colony, and failure to comply 
with these regulations renders a person liable to a considerable penalty. 
The case is interesting as showing the influence which fiscal considerations 
with regard to preference or with regard to the distribution of internal taxa- 
tion can have on the development of statistical information ; for while, as 
was pointed out in the previous report, it is practically impossible to 
determine accurately the real country of origin, it may be granted never- 
theless that within limits the requirement of a certificate of origin assists 
in revealing the movements of goods anterior to their last shipment, 
and facilitates inquiry with regard to any particular entry. Thus, since 
the establishment of the Customs Union of 1903, the requirement of a 
certificate of origin has shown still more clearly that in many cases the 
invoice produced is merely that of an agent and not of the actual manu- 
facturer of the goods. Such a document cannot with safety be taken as 
showing the country of origin, and the falling-off in the year 1904 in the 
percentage of imports of British goods as compared with the figures of 
previous years is regarded by the South African Customs authorities 
as due in a measure to the fact that in former years values were credited 
to the United Kingdom which should properly have been attributed to 
Germany and the United States, 
Australia.—In the case of the Australian Commonwealth likewise an 
attempt is being made in the forthcoming statistics to distinguish the 
country of origin from the country of shipment. Some of the Australian 
States have for a considerable number of years made the distinction. It 
should be added, however, that the Customs authorities of the Common- 
wealth do not attach much value to the distinction, inasmuch as it is 
stated that the information is in most cases only pushed one stage further 
back, and no attempt is made to distinguish the origin of the raw or half- 
manufactured goods from that of the finished product. 
Canada.—-As regards Canada, the Committee are informed that in 
respect of the origin of goods no accurate record is attempted. The 
country in which they are purchased and whence they are invoiced to 
Canada is treated in the tables of trade and navigation as the country 
from which the goods are imported. Nevertheless, with regard to goods 
subject to differential duties a certificate of origin is required. 
United Kingdom.—During the past year the British Customs authori- 
ties have also attempted to differentiate between the country of origin and 
the country of shipment, and though the results for a complete year have 
