18 



THE CUBA REVIEW 



Cuban Commercial Matters 



Clearing of Bonded Warehouse Situation 



The bonded warehouse congestion seems 

 to be clearing itself steadily. With the 

 .return of signs of prosperity, many im- 

 porters who were unable to take consign- 

 ments out of the customs and bonded 

 warehouses, are now accepting the mer- 

 chandise. A few reexports are still trick- 

 ling out of the country, back to their ports 

 of origin. In many cases, merchandise 

 is being disposed of in Cuba to persons 

 for whom it was not originally intended. 

 Merchandise in private bonded warehouses 

 will be considered abandoned only after 

 three years from the time of its arrival; 

 during this period it may be reshipped to 

 the country of origin without payment of 

 duties. It is expected that before next 

 summer all of the merchandise will be 

 withdrawn from several of the bonded 

 warehouses, which can then be closed. 



Merchandise placed in bond ("deposito 

 mercantil") in warehouses under customs 

 jurisdiction, other than private bonded 

 warehouses, enjoys the same privileges as 

 merchandise placed in private bonded 

 warehouses. All other merchandise in 

 these warehouses, commonly referred to 

 as "general order warehouses," which ar- 

 rived at the time of the port congestion, 

 is now technically abandoned through lapse 

 of time, and the Cuban authorities intend 

 to dispose of such merchandise when con- 

 venient. These general order warehouses 

 are (1) Luco y Municipio, (2) Desague 

 y Franco, (3) Belascoain y Clavel, (4) 

 Infanta y San Martin, (5) San Jose, (6) 

 San Francisco (Port of Havana Docks), 

 (7) Havana Central, (8) Atares Ware- 

 house Company, and (9) Ferrocarilles 

 Unidos. 



The Cuban authorities have been dis- 

 playing great consideration for American 

 owners of abandoned merchandise, some- 

 times permitting reexports without the 

 payment of duties, although the period of 

 such privilege had expired last September. 

 A decree is now contemplated providing 

 that duties are payable only on merchan- 

 dise actually cleared from the customs: 

 so that it would no longer be necessary 

 to pay duties on the entire original entry. 



in case part of a shipment has been lost 

 or stolen, or damaged so that the owner 

 has actually abandoned it. — Dispatch from 

 Acting Commercial Attache Paul L. Ed- 

 wards, Habana. 



Tax on Cuban Outdoor Advertising 



A measure was recently passed by the 

 council of the City of Habana and ap- 

 proved by the mayor, providing a new 

 source of city revenues through the taxa- 

 tion of posters, signboards and similar 

 forms of advertising. According to in- 

 formation given out at the city hall, 

 this measure will go into effect July 1, 

 1923, unless the governor of Habana Prov- 

 ince or the President of the Repubhc 

 exercises the right of veto within the 20 

 or 90 days, respectively, allowed them for 

 this purpose. 



For the purpose of taxation, advertising 

 signs are divided into three classes: Daily, 

 temporary and permanent. The first class, 

 consisting of announcements, placards, etc., 

 placed on fences and buildings or in public 

 stations, railways cars, theaters and sim- 

 ilar places, is to be taxed according to the 

 size of the announcement, the rate being 

 20 cents for those under one inch square 

 meter in area and 40 cents for those of 

 greater size. 



Temporary signs include framed an- 

 nouncements, hanging or attached to walls 

 in buildings and entrances. The same divi- 

 sion as to sizes is specified as above. Taxes 

 on the smaller announcements of this class 

 are placed at $1 per year, on the larger 

 ones at $2. 



Permanent signs are those placed on 

 buildings and on awnings, curtains, win- 

 dows, etc., to advertise the nature of busi- 

 ness or the name of the proprietor of the 

 business conducted in the building. These 

 signs under the new measure will be taxed 

 annually 10 cents for each letter. Fines for 

 attempted evasion of these taxes are pre- 

 scribed, to be paid by the interested party 

 if accessible, and, if not, by the printers 

 of the announcements or by the interested 

 party's local representative. — Assistant 

 Trade Commissioner C. A. Livengood. 



