Hel IO CA Js AE IRIE VI IO We 
wood is of very good quality and can be used for making cigar boxes equally as well as the 
cedar. Being easily worked, it is largely employed for furniture and the interior fimish 
of boats. In India it is considered valuable for beams, rafters, furniture and for many 
other important purposes. 
Consular and Customs Regulations of Cuba 
Prepared by Placido M. Dominguez 
GENERAL PROVISIONS 
Invoices must be made on firm and durable paper, in a legible manner and indelible 
ink, and can be written in Spanish or English. Five copies of each invoice are required 
for Havana, and four for all other ports. If type-written, the original copy must be pre- 
sented; duplicates, etc., may be carbon copies. When more than one sheet is necessary, 
all should be clasped together, and the declaration written on the last sheet. They must 
contain name of shipper and consignee, name of vessel, mark and numbers, description 
of merchandise, (*) specifying the materials of which it is composed, gross and net weight 
(in Kilograms), detailed price and total value, including a statement of the expenses 
incurred by the merchandise up to the time it is packed and ready for shipment. Prices 
should not be included or bunched together, but price and weight of every article or class 
of goods given separately, as some goods pay duty by weight and some ad-valorem. If 
there are no expenses state so. 
CHARGES AND EXPENSES 
Merchandise shall be considered for tariff purposes as packed and ready for shipment 
to Cuba when it is in the place specified in the bill of lading covering the importation of 
said merchandise, and, therefore, the freight charges shall not be added to the cost of the 
merchandise if the bill of lading reads direct from the first point of shipment; but if mer- 
chandise from the interior of a country is sent to a port and there shipped to Cuba with 
a bill of lading only from that port to Cuba, the land freight on said merchandise must be 
added. If merchandise is sent from one country to another by sea, and the bill of lading 
reads direct from the first point of shipment, the freight from the first country to the point 
of trans-shipment for Cuba shall not be included in the cost of the merchandise; but if 
merchandise is shipped from one country to another with a bill of lading from the port of 
the first to that of the second country, and then with a different bill of lading from the 
point of trans-shipment for Cuba, the charge for conveyance from the first to the second 
country must be included in the cost of the merchandise. 
Commission on an invoice shall always be included in the cost of merchandise, with 
the exception of the consular fees charged by the Consuls of Cuba. Incidental expenses, 
custom house and statistical fees, papers and stamps, wharfage, etc., must also be included 
in the dutiable value as an actual part of the cost of placing the merchandise ready for 
shipment to Cuba. 
Charges for conveyance and cartage, marking and other necessary expenses incurred 
on account of the merchandise must be considered as part of the cost, and, therefore, be 
included. 
The insurance will not be considered as part of the cost of the merchandise, nor shall 
the fee for consular certification be included in the costs. 
The costs above specified, therefore, in addition to those for the cartons, boxes, crates, 
cases, bags and coverings, shall be added to the merchandise as part of its costs by the 
(*) In describing the merchandise, particular care must be taken to make a careful statement of the com- 
ponent materials. Examples: if KNIVES, state of iron or steel with wooden or bone handles; if SHOES, state 
whether made of leather with tops of cloth, canvas, etc., and whether Men’s, Women’s or Children’s, and size 
(American Standard); if MACHINERY, state whether of steel or steel and brass, or any other metals; if FUR- 
DERURE, state whether made of oak, mahogany, pine or other wood; if LITHOGRAPH, state the number of 
colors. 
