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any other process are included under the head of Exports of the Produce or Manufacture of the United Kingdom, as are also all non-dutiable goods exported by Parcel Post.

(8) Dutiable Goods.-The Import Accounts of Dutiable Goods are compiled from estimated quantities supplied to the Customs by Importers, and are subject to correction, both as to quantities and as to value, when an official account has been taken by the Department. In subsequent Monthly Accounts such corrections are embodied in the totals of Imports for the expired portion of the current year. The corresponding totals of Home Consumption Accounts include corrections arising from overentries. The quantities "entered for home consumption are the quantities delivered on payment of duty. In order to arrive at the quantities "retained for home consumption," the quantities exported on drawback, &c., are subsequently deducted.

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(9) Shipping.-The Tables of the movements of shipping in the Foreign Trade which are included in these Accounts relate only to entrances and clearances "with cargo," that is to say, they include only those vessels which arrive at a port or ports in the United Kingdom for the purpose of discharging cargo from abroad or which depart from a port or ports in the United Kingdom after loading there cargo for discharge at a destination abroad. If cargo is unloaded from, or loaded on, a vessel at more than one port in the United Kingdom without an intervening call at a port abroad, the vessel is recorded as "entered " at one only of such ports of discharge or as "cleared" at one only of such ports of loading. The country from which a vessel is recorded as entered" on an inward voyage is that of the most distant port at which cargo was loaded for discharge in the United Kingdom on that voyage, whether cargo from other countries is also loaded in the course of the voyage or not. Similarly a vessel is recorded as cleared" to the country of the most distant port of discharge for cargo loaded on the vessel in the United Kingdom on that voyage.

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Movements of vessels between ports in the United Kingdom for the purpose of completing the discharge of cargo from abroad, or of completing the loading of cargo for abroad, are not recorded as coastwise voyages.

The record of movements of shipping in the Coasting Trade which are included in these Accounts relate only to the arrivals of vessels for the purpose of discharging cargo taken on board at another port, or other ports in the United Kingdom, and the departures of vessels after loading cargo for discharge at another port, or other ports, in the United Kingdom. Any voyage which includes a call at a port abroad is not deemed to be a coastwise voyage. In the coasting trade, vessels are "entered with cargo at every port of discharge and are "cleared with cargo" at every port of loading.

The arrivals of vessels at ports at which no cargo is discharged, and of departures of vessels from ports at which no cargo is loaded, are recorded as arrivals and departures "in ballast." Particulars of such arrivals and departures are excluded from the tables in these Accounts, but are published in the "Annual Statement of the Navigation and Shipping of the United Kingdom."

(10) Annual Statements.-Full particulars of the Import and Export trade in each Article and with each Foreign and British country are contained in the "Annual Statement of the Trade of the United Kingdom," of which all Volumes for the year 1926 have now been published. Preliminary information for the year 1927 is contained in the Accounts of Trade and Navigation for December, 1927. Detailed information as to Shipping is published in the "Annual Statement of the Navigation and Shipping of the United Kingdom," which is now available for 1926.

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ALTERATIONS.

FROM the 1st January, 1928, the following alterations have been made in the nature and extent of the information published in the Monthly Accounts of Trade.

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Exports of Produce and Manufactures of the United Kingdom.

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EXPORTS OF PRODUCE AND MANUFACTURES OF THE UNITED KINGDOM-continued.

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