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drawback according to Article XXVI of the German-Chinese Treaty of 1861. On being imported to Tsingtao, such merchandise shall pay no duty so long as it does not pass the German frontier into the interior of China. On being re-exported from Tsingtao to other places outside China, such merchandise shall pay no export duty.
10. Chinese merchandise or products having been shipped from a Chinese Treaty port to Tsingtao, and reshipped from there to places outside China, shall, on this occasion, pay no export duty, in case that documentary evidence is produced of their having paid export duty at the Treaty port from which they came.
11. The Maritime Customs Office at Tsingtao shall take no part in the collection or administration of tonnage dues, lighthouse dues, or port dues.
12. The Customs Tariff in vigour in the Chinese Treaty ports shall be applied likewise by the Maritime Customs Office at Tsingtao.
13. The Maritime Customs agrees to levy on all opium brought to Tsingtao the same duties and taxes (li-kin) which are levied on opium in Chinese Treaty ports. The duties and taxes collected on opium which enters into consumption inside the German territory shall be collected by the Maritime Customs for account of the German Government, and be paid over to the latter at certain intervals, to be fixed at convenience.
14. The Government at Kiao-chau agrees to set apart for the Maritime Customs Office sufficient space at Tsingtao for building offices, lodgings for the staff, with suitable room for garden, stables, and servants' quarters. The amount to be paid for the sale or lease of such ground is to be settled locally by mutual agreement.
15. The Chief of the Customs Office and the members of the staff shall be free from any obligation to act as jurors or assessors, or from any other personal services.
16. The Maritime Customs Office at Tsingtao, as designated in the above Articles, shall take charge of the collection of duties, taxes, or li-kin on all Chinese-built vessels (junks) coming to Tsingtao or to other places in the Bay of Kiao-chau, and on all merchandise brought in such vessels. The duties, taxes, and other charges collected from Chinese-built vessels or from merchandise brought by them to Tsingtao shall not exceed the charges which have hitherto been levied from such vessels and such merchandise at Tsingtao or in other places of the Bay of Kiao-chau. Should at any time the charges levied on Chinese-built vessels and on merchandise brought by them at other ports in the Province of Shantung be less in amount than such charges in the Bay of Kiao-chau, the latter shall be reduced to the amount levied in those other ports.
17. The aforesaid Maritime Customs Office at Tsingtao shall be charged likewise exclusively with the granting and issuing of transit passes for merchandise going into the interior of China, as well as for merchandise coming from the interior of China to Tsingtao; and this Office will be charged as well with all and every function, right, or capacity which appertain in the Treaty ports to the so-called Chinese Customs Taotai.
18. For the transit passes mentioned in Article 17 the duty according to existing Treaties, i.e., half of the amount of the export or import duties, shall be collected by the Maritime Customs Office at Tsingtao.
19. The procedure to be observed in case of frauds or contraventions committed by merchants against the Maritime Customs Rules shall be settled hereafter by a separate Agreement, but it is understood in principle that all judicial procedure rests with the German Tribunals at Tsingtao.
20. In view of the possibility that with the development of commercial activity at Kiao-chau new requirements may arise which are not to be foreseen, it is understood that the present Agreement bears a provisional character, and that both parties to it agree to introduce amendments as soon as required for the purpose of remedying inconveniences which may arise in the practical execution of this Agreement.
Signed at Peking, the 17th April, 1899.
(Signed)
HEY KING,
Minister of Germany. ROBERT HART,
Inspector-General of Customs,
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Inclosure 2 in No. 1.
Provisional Customs Regulations for the German Territory of Kiao-chau.
1-(a.) The import of foreign and Chinese goods and produce into German territory is free, with the exception of opium, arms, and explosives, and the materials used in the manufacture thereof, which are subject to special Regulations (vide §§ 2 and 3).
(b.) Foreign goods and Chinese commodities unaccompanied by duty-paid certificates imported from Chinese ports must pay tariff import duty on exportation from German into Chinese territory.
(c) Chinese goods imported from native ports accompanied by duty-paid certificates must pay coast-trade duty on exportation to the Chinese Hinterland.
(d) Goods arriving from the interior when exported pay tariff duty.
(e.) German territorial produce or goods manufactured from it, if accompanied by an official certificate ("Ursprungszeugniss") are not liable to export duty upon shipment from Tsingtao.
(f) Goods forwarded to or coming from the interior under transit pass must pay transit dues in addition to the import or export tariff duty.
2. Opium can only be imported in original chests, and must, on arrival, be reported to the Customs, who will supervise its transportation to the Customs godown.
Upon payment of duty and li-kin, opium may be exported under Customs seals and control from German into Chinese territory.
The importation and consumption of opium in German territory is subject to special Regulations. (See below.)
3. The importation into German territory of arms and explosives, as well as materials used in the manufacture of the same, is subject to special Regulations. (See below.)
The export of the same from German into Chinese territory is prohibited, except under "huchao" and special Regulations after furnishing a sufficient guarantee.
4. The masters of vessels arriving at Tsingtao, and having on board merchandise destined for the interior of China will hand to the Customs officers a manifest for such merchandise and Customs papers, if coming from a Chinese port.
The manifest must be a correct statement of such merchandise, and, if called for, fuller particulars must be supplied for statistical purposes.
Consignees of import cargo are requested to furnish the Customs with full particulars as to value, weight, and quantity of their goods for statistical purposes.
5. Goods arriving from Chinese ports under duty-paid certificate are subject on importation to Customs inspection under penalty of loss of coast-trade duty privileges.
6-(a.) A permit to ship will be issued by the Customs for goods, to be exported after they have been examined and have paid the tariff duty. No cargo may be taken on board without such Customs permit or shipping order bearing the Customs seal under penalty of confiscation.
(b.) Duty-paid cargo which cannot be received on board ought to be reported to the Customs before being relanded in order to secure exemption from export duty when subsequently shipped.
(c) When the landing of a vessel is completed a manifest of her outward cargo must be handed into the Customs by the master or agent. It must contain an account of the marks, numbers, contents, &c., of every package on board. For exhibiting a false manifest the master is liable to a fine not exceeding 100 dollars.
(d.) When a vessel's clearance is applied for her stamped permits and shipping orders are examined on board; and if they are found in order and the Customs are satisfied of the correctness of the manifest, and that the whole of the export duties have been paid, the Customs clearance is handed to the captain, and the vessel is entitled to receive back her papers from the Harbour Department and to leave the port.
7. The custom-house is open for the receipt and issue of all Customs papers from 10 AM to 4 P.M. on all days, Sundays and holidays excepted.
8. In case of confiscation and fines imposed by the Commissioner of Customs the person concerned has the right of appeal to the official nominated for such duty by the Kiao-chau authorities. In such cases the procedure will be conducted in accordance with the spirit of the "Rules for joint investigation in cases of confiscation and fine by the custom-house authorities, Peking, the 31st May, 1868.”
9. Above Regulations apply to all merchant vessels and junks.
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