FOREIGN TRADE ZONES 13 SHIPBUILDING AND SHIP REPAIRING The leading industry of Hamburg is that of shipbuilding. There are at present 90 shipyards and allied industries located at this port, covering over 500 acres and employing about 20,000 men. Of the total number located in the harbor, 59 are in the free port, employ- ing about 12,000 men under normal conditions. The building of ships is not permitted in the free port of Bremen, but the repairing and equipping of ships may be carried on within the zone. For this purpose there is a small floating dock and a repair shop in the free port. Although there are no shipbuilding or repair plants in the free port of Kiel, there are numerous excellent shipyards in her harbor. Ship-repair facilities, belonging to the North German Lloyd Steamship Co., are available in the free port of Bremerhaven. The yards are well equipped and offer their facilities to all vessels which need repairs while at the port. There are no shipbuilding or repair works in the free harbors of Flensburg, Emden, and Cuxhaven. Sulina does not prohibit shipbuilding, but there is none carried on within the port. However, there are facilities for the repair of vessels located within the free port. The ports of Copenhagen, Malmo, Leghorn, Trieste, and Fiume have no facilities for the building or repairing of ships within their respective free zones, but have these facilities in the adjacent customs ports. The facilities for shipbuild- ing and ship repairing at Danzig are not adjacent to the free zone, but are located approximately 7,000 meters up the Tote Weichsel. Up to the present time there have been no shipbuilding or ship repair plants located in the free harbor of Gothenburg. The free ports of Barcelona, Almeria, and Bilbao, Spain, and Saloniki, Greece, do not have shipbuilding or repairing facilities, and the water frontage of these zones is too limited to permit the establishment of such facili- ties. There are no shipbuilding or repairing activities in the free vorts of Cadiz and Santander, Spain, and Stockholm, Sweden. Article 115 of the United States Customs Regulations, 1923, pro- vides that equipment, repairs, repair parts or the materials to be ased or the expenses of repairs made in a foreign country upon a United States vessel engaged in the foreign or coasting trade, or intended to be so engaged, are dutiable, and consumption entry must be made for them at the port of first arrival in the United States. Vessels operated for the account of the United States Shipping Board are subject to the provisions of section 466 of the tariff act of 1922, and are permitted to proceed without payment of duties and vouchers presented to the managing agent of the board at the port at which entry is made. It is not necessary for masters to procure consular invoices, but they file with the entry in lieu thereof receipts showing the cost of the above items. If it is impracticable to produce such receipts at