58 
WAREHOUSES IN FOREIGN COUNTRIES. 
but the extension of time granted must not go beyond the end of the 
calendar year. Goods deposited in “ transit” and “ division ” ware 
houses may generally be stored there for a period not exceeding five 
years. If goods which have been entered at “ transit ” warehouses 
at different times are packed into one package, the time of storage is 
figured from the day on which the part which has been stored long 
est was entered. For " division ” warehouses the storage limit is con 
trolled by writing off such goods as are to be withdrawn from the 
shipment which has been stored longest. Exceptions are also per 
mitted in the cases of “ transit ” and " division ” warehouses. 
“Transit ” warehouses without the joint lock of the customs authori 
ties are permissible for goods which are subject to no higher duty 
than 3 marks (71 cents) per 100 kilograms (220.40 pounds), but the 
head finance authority may permit this concession in exceptional 
cases for goods subject to no higher duty than 6 marks ($1.42) per 
100 kilograms (220.46 pounds). 
The repacking, dividing, and treating of goods for the purpose of 
assorting, cleaning, and preserving them is permitted during the time 
of their storage, and even a further treatment of them may be permit 
ted provided this does not alter their character sufficiently to bring 
them under another heading of the tariff. If, in repacking, packages 
of different numbers, kind, description, or weight are to be made, 
notice thereof must be given the customs authorities in advance. 
Duties on goods which have passed into the customs district for 
consumption are computed and paid twice a year (July and January). 
As long as a " division ” warehouse is open, its entrance is constantly 
guarded by a customs officer, who is at all times authorized to enter 
the warehouse. Goods in a “ division ” warehouse which have become 
entirely spoiled or useless are written off free of duty from the cus 
toms account after they have been entirely destroyed under customs 
supervision. “ Credit ” warehouses are, as a rule, not placed under 
joint lock of the authorities. Goods of any description may be 
deposited in them. 
These warehouses within the customs district are nearly all sit 
uated on the city canals, which are in direct communication with the 
waterways of the port. Transportation to and from them is there 
fore cheap. Rents for them are not so high as for those in the free 
port. The fees charged by the customs authorities for the services 
of their officers are comparatively low. These advantages are re 
garded as outweighing the disadvantage of having one’s goods under 
the constant control of the customs authorities, and consequently these 
private warehouses are rather popular with many merchants; how 
ever, the majority of transit goods are warehoused in the free harbor. 
Accurate statistics as to the dimensions and costs of the warehouses 
in the free harbor other than those operated by the Hamburger Frei- 
hafen-Lagerhaus-Gesellschaft, and for those in the city proper, are 
not obtainable. The Hamburg free-harbor system differs so consider 
ably from the systems adopted by other countries that a comparison 
can scarcely be drawn. The facilities thereby offered are unequaled, 
but it would be impossible to adopt the same system in other ports 
without such a transformation of an entire city district as took place 
when Hamburg was annexed to the German Customs Union in 1888. 
Hugh Pitcairn, Consul-General. 
Hamburg, Germany, August d, 100J.