/added 22 Aug 2009
Postage due items from USA to Sweden
1 May 1975 - 31 Dec 1975
US foreign surface letter rate 18 c
Swedish foreign surface letter rate 110 öre
US handstamp shows amount to pay in US cents (normally double deficiency) and US surface letter rate.
In Sweden the indicated fraction multiplied by 110 and rounded up to nearest 5 öre was normally paid by affixing stamps on the item.

Letter with 10 cent. Correct rate 18 cent. Shortpaid 8 cent. US due handstamp indicates double deficiency 16 cent and foreign letter rate 18 cent. This item seems to have arrived in Sweden after 1 Feb 1976. It has been charged with single deficiency 16/18 of 110= 97.78 rounded up to 100 öre and handeling fee 100 öre, totally 200 öre. Due have been affixed on the affixexed due card. The use of due cards started 1 Feb 1976