Freight charges to the shipping port, custom house and statistical fees, stamps, wharfage and incidental expenses must be included in the dutiable value of goods, and must be stated separately; but insurance and consular fees must not be included.
Each invoice must cover a single, distinct shipment, by one vessel to one consignee. Separate consignments must not be included in one invoice. Invoices under $5, covering products of the soil or industry of the United States must be certified in order to enjoy the provisions of the reciprocity treaty between the two countries. Invoices and declarations must be written on only one side of the paper, and no erasures, corrections, alterations or additions must be made, unless stated in a signed declaration.
Domestic and foreign merchandise from the United States must be separately invoiced. Invoices are not required on shipments of foreign goods of less value than $5.
Fabrics of mixed fibres must be so stated, with a statement of the proportion of the principal material, upon which the duty is to be computed. Cotton goods pay duty according to threads, and silk and wool ad valorem. Samples of cotton goods are taken at the custom house, and should be provided for that purpose to avoid mutilation of the piece. Duties on ready made clothing are based on the chief outside fabric. A surtax of 100% is placed on ready-made cotton clothing, and a surtax of 30% on colored threads.
Two copies of each set of bills of lading must be given, but on merchandise of less than $5 value need not be certified.
Invoices covering shipments of automobile vehicles must state maker, name of car, style of car, year of make, maker’s number on motor, number of cylinders, horse power, and passenger capacity.
If after an invoice has been certified it or any part of it is delayed in shipment, the steamship company must mark on the bill of lading opposite the delayed goods “Short Shipped,” but the invoice need not be recertified. The consignee should, however, be informed.
The list of articles admitted into Cuba free of duty comprises samples of fabrics, felt, and wall paper, of a prescribed size, samples of lace and trimmings, and samples of hosiery, provided that they are rendered unfit for any other purpose than that of samples; trained animals, animals, portable theatres, and other articles for public entertainment, not to remain in Cuba longer than three months; receptacles in which fruits or liquids were exported from Cuba and which are being returned empty; furniture, clothing and other personal property of immigrants, or of travellers, showing evidence of having already been used; agricultural implements not including machinery; and pictures, posters, catalogues, calendars, etc., not for sale but for free distribution for advertising purposes.
The importation into Cuba is forbidden or restricted of foreign coins of anything but gold, save those of the United States; gunpowder, dynamite and other explosives, save by special permit of the Interior Department; and silencers for firearms. Arms of more than .32 caliber, .44 caliber revolvers, and automatic pistols require special permit.
Consular fees for certification are: On shipments worth less than $5, nothing; from $5 upward and less than $50, fifty cents; from $50 upward and less than $200, $2; over $200, $2 plus ten cents for each $100 or fraction thereof. Extra copies of invoices, 50 cents each. Invoice blanks, ten cents a set. Certifying bills of lading, $1.