THE CUSTOMS TARIFF OF JAPAN
ENFORCED FROM THE 1ST OCTOBER, 1906.
Article I.-Upon articles imported from foreign countries import duties shall be imposed according to the annexed tariff.
Article II.-With regard to those articles in respect of which it is found advis- able to replace the ad valorem duties by specific duties, such duties may be converted on the basis of the average values for a period of not less than six months and determined by Imperial Ordinance.
The rates of the specific duties mentioned in the preceding paragraph may be determined by subdividing the articles, or by gross weight.
Article III. With regard to the productions of regions to which Conventiona Tariff rates are not applicable, such regions and articles may, in case of necessity, be named by Imperial Ordinance and rates of duty fixed in respect thereof within limits not falling below the Conventional Tariff rates.
Article IV. With respect to the productions of a country in which Japanese vessels or productions are subjected to a more disadvantageous treatment than the vessels or producticns of other countries, the articles may be named by Imperial Ordinance, whereby may be imposed on dutiable articles a surtax not exceeding in amount the rate of duty prescribed in the present Law, and upon duty-free articles an import duty not exceeding fifty per cent. ad valorem.
Article V. In respect of articles on which an export bounty is granted in foreign countries a surtax of the same amount as the said bounty may be imposed by Imperial Ordinance.
Article VI. The dutiable value of an article subject to ad valorem duty shall be the actual cost thereof at the place of production or purchase with the addition of packing charges, cost of transportation, insurance, and all other charges incurred up to its arrival at the port of importation; however, in case of doubt respecting the actual cost and the various charges, the balance after deducting the import duty from the price of the article at the port of importation shall be taken as the dutiable value thereof.
Article VII.-The following articles are exempted from import duty:
1.-Articles imported for Imperial use;
2.-Articles belonging to chiefs of foreign states visiting this country, their families and suites;
3.-Arms, ammunition, and explosives imported by the Army or the Navy; 4.-Warships;
5.-Articles intended for the personal use of Foreign Ambassadors and Ministers accredited to this country;
6.-Orders or decorations, medals, and badges sent tɔ persons resident in this
country;
7. - Records, documents, and other papers;
8.-Articles imported as specimens or objects for the purpose of reference which are to be exhibited in Government or public schools, museums, commercial museums, and other institutions;
9.-Articles contributed for purposes of charity or relief;
10.-Government monopoly articles imported by the Government; 11.-Samples of merchandise which are only fit as sucb;
12. Travellers' effects and tools and instruments of professional necessity to travellers, which, however, must correspond to the social status of such travellers and be recognised as suited thereto by the Customs;
13. Articles sent back by forces and warships abroad;
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14.-Personal effects in course of removal, which, however, must have already been used;
15.-Exported articles which are imported within five years without any change in the character and form which they possessed at the time of exportation, with the
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