After Italy's capitulation, the Main Postal Directorate of the Independent State of Croatia overprinted Italian stamps with Ustasha and national emblems. The entire stock of Italian stamps found in Split was sent to Zagreb for overprinting, likely in late September or early October 1943. Of the seventeen different overprinted values, only ten were sent back to Split. The remaining seven values were retained in Zagreb due to their small quantities and speculative potential.
Postage due stamps are among these seven key values. Any units of the key values larger than a block of four are considered great rarities.
According to the literature, only 231 complete sets of the 1943 Split local issue for Dalmatia exist.

1943 Split local issue for Dalmatia, 3.50 kn / 0.50 Lire, a block of twelve from positions 5-10/15-20. This is the largest known multiple of any of the key value stamps. Certificate Vilfan.