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REGULATIONS FOR BRITISH TRADE WITH COREA.
chandise. If it is not produced, or if its absence is not satisfac orily accounted for, th owner sha I be allowed to land his goods on payment of double the Tariff duty, but the surplus duty so levied shall be refunded on the production of the invoice.
2.--All goods sont red may be ex mined by the Customs officers of the places appointed for the purpose. Such examination shall be made without delay or injury to te merchandize, and the packages shall be at once restored by the Customs authorities to their original condition, in so far as may be practicable.
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3.—Should the Customs authorities consider the value of any goods paying an ad valorem duty as declared by the importer or exporter insufficient, they shall call upo him to pay duty on the value determ ned by an appraisement to be made by the Customs appraiser. But should the importer or exporter be dissatisfied wi h that appraisement, he shall within : wenty-four hours (exclusive of Sundays and holidays) state his reasons for suh dissatisfaction to the Commissioner of Customs, and shall appoint an appraiser of his own to make a re-appraisement. He hall then declare the value of the goods as determined by such re-appraisement. The Commissioner of Customs will thereupon, at his option, either assess the duty on the value deter- mined by this reappraisem nt. or will purchase the goods from the importer or exporter at the price thus determined, with the addition of five per cent. latter case the purchase money shall be paid to the importer or exporter within five days from the date on which he has declared the value determined by his own appraiser.
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4. Upon all goods damaged on the voyage of importation a fair reduction of duty s all be allowed, pro ortionate to their deterioration. If any disputes arise as to the amount of such reduction, they shall be settled in the manner pointed out in the prece ing clause.
5.-All goods intended to be exported shall be entered at the Corean Custom- house before they are shipped. The application to ship shall be made in writing, and shall state the name of the vessel by which the goods are to be exported, the marks and number of the packages, and the quantity, description, and value of the contents. The exporter shall certify in writing that the application gives a true account of all the goods contained therein, and shall sign his name thereto.
6.No goods shall e land d or shipped at other places than those fixed by the Corean Customs authorities, or between the hours of sunset and sunrise, or on Sundays or holidays, without the special permission of the Customs authorities, who will be entitled to reasonable fees for the extra duty thus performed.
7.-Claim by importe.s or exporters for duties paid in excess, or by the Customs authorities for du ies which have not been full paid, shall be entertained only when made within thirty days from the date of payment.
8.- No entry will be required in the case of provisions for the use of British ships, their crews and passengers, nor for the baggage of the latter which may be landed or shipped at any time after examination by the Customs officers.
9.-Ves cls needing repairs may land their cargo for that purpose without the payment of duty. Al goods so landed shall remain in charge of the Corean Autho- rities, and I just charges for storage, labour, and supervision shall be paid by the master. But if any port on of such cargo be sold, the duties of the Tariff shall be paid on the portion so disposed of
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10. Any person desiring to tranship cargo shall obtain a permit from the Customs authorities before doing so.
III.-Protection of the Revenue.
1.-The Cestoms authorities shall have the right to place Customs officers ou board any British merchant vessel in their ports. All such Customs officers shall have acce s to all p r's of the ship in which cargo is stowed. They shall be treated with civility, and such reasonable accommodation shall be allotted to them as the ship affords.
2. The hatches and all other places of entrance into that part of the ship where cargo is stowed may be secured by the Corean Customs officers be ween the hours of suuset and sunrise, and on Sundays and holidays, by affixing seals, locks, or oth、r