25 C. Merkur head with horizontal overprint "occupation North France" in type I, variety "inverted overprint, block of four with joint overprint over all fours values as properly franking on cover from "Ghyvelde 07.07.1940" to Dunkerque with arrival postmark on the back from 08.07.1940, very fine, the stamps are only in small number of pieces known, therefore are they rare - with inverted overprint very rare, expertized Roumet, Ceres and expertise Lothar Herbst VP (2023) "the condition is perfect. ", Michel 1.100.-