Following the outbreak of the war against Japan in 1937, postagedue stamps were, as in the case of definitive postage stamps, printed in Hongkong by the Commercial Press with the plates formerly used by the Peiping Printing Bureau of the Ministry of Finance. The whole set consists of eleven denominaions printed in orange yellow as usual. Following is a description of the differences between the Peiping and Hongkong Prints：
Peiping Print(1)In the part〝或〞of the character〝國〞, the last horizontal stroke at the bottom is connected with the first stroke of the character 〝國〞(P-48).(2)The perforation (14) is fine; the gum on back is thick and yellow.
Hongkong Print(1)In the part 〝或〞of the character 〝國〞, the last horizontal stroke at the bottom is not connected with the first stroke of the character 〝國〞(P-49).(2)The perforation (12-13) is comparatively large; the gum on back is thin and white.