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In September 1943, the Italian-occupied territories of northern Dalmatia were taken by German and Croatian troops and incorporated into the Croatian state. Croatian postal workers, who had taken over the Šibenik post office, produced an officially prohibited local issue by means of a handstamp overprinting Italian stamps.
It is very hard to determine the quantity of overprinted stamps. There is no official evidence, but probably 32 Italian stamps were overprinted.
This issue was never officially recognized, but letters with this stamps travelled without any problems, sometimes mixed with regular local Šibenik issue.

Inverted overprints also exists.
Postal cards
Also, three different Italian formed postal cards were overprinted with the same overprint and they are all very rare.
