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documents, at the place of accident, or at the leaving Customs, the cargo be found in full agreement with the documents, it will be allowed to proceed onward without hindrance.
Art. 47. On the cars with damaged or lost seals, new seals are affixed at the place of accident with which they proceed to the frontier leaving Customs, proper remarks to the effect being made on the cargo documents. If a special Customs officer was sent to make investigation, in addition to the railway seals attached at the place of accident, Customs seals are attached by him also.
In the absence of Customs officers the cars proceed with railway seals alone.
Art. 48. In case of shortage of cargo or disagreement with documents, the cargo is detained by Customs until the investigation explains the cause of shortage or disagree- ment of cargo. If the investigation proves misdemeanour on the railway (or a not sufficient protection), the remaining cargo is confiscated (and duty leviable on lost cargo exacted from the railway).
Art. 49. In case of shortage, loss, or disagreement of cargo, caused through derail- ment or other uncontrollable forces (force majeure), the railway is not responsible vis-à-vis the Customs, but in all such cases the railway must take proper steps to prevent pilfering, loss, &c., of the remaining cargo.
Art. 50. If, in cases described in Article 49, it is intended to sell the remaining of damaged cargo on the spot, Customs permission must be obtained beforehand. Import duty (and transit dues, if required) must be paid by the purchaser before the delivery of the sold cargo.
Art. 51. In case the investigation proves the guilt of railway employés, the Customs concerned notifies this to the railway authorities for such action as will be decreed necessary, and the railway authorities inform the Customs of the decision taken.
Re-exporis.
Art. 52. Whenever foreign goods are re-exported from China, the import duty originally paid is refunded in accordance with the rules followed by the Chinese Maritime Customs given below.
Art. 53. Foreign goods which have paid import duty may, if re-exported from China within the period of three years from the date of such payment, receive refund of the import duty formerly paid in form of a drawback certificate.
Art. 54. Drawback certificates are accepted by the Customs without deduction in If desired, they may be exchanged for ready payment of export and import duties, money.
Art. 55. Drawback certificates are issued by the Customs within three weeks from the day of presentation of documents which establish the right of the owner of goods to a refund of duty, in case the goods prove to be in all respects in agreement with the description recorded at the time of importation, if they are in their original packages, bearing all the distinguishing signs and marks, and if the duty, the refund of which is requested, was actually paid within the specified term.
Art. 56. Should the examination prove disagreement of goods and fraud be discovered, the goods will be confiscated,
Art. 57. If the fraud be discovered when refund of duty is claimed on foreign goods, the Customs at its option either inflicts a fine not exceeding five times the duty the refund of which was applied for, or confiscates the goods concerned.
Art. 58. Goods having for their destination one of the points inside the station areas and which have paid duty on importation may be transmitted to places in the interior upon presentation of an application to the entering Customs or the Harbin head custom-house, together with a receipt of custom-houses at the stations" Mauchuria" or "Pogranitchnaya "in proof of payment of import duty, and upon payment of transit dues at the rate fixed in Article 3 of the present Rules. The Customs concerned, or the head custom-house at Harbin, after having verified the goods with the entries on the receipts in proof of payment of duty, and after having levied the said transit dues,. issues to the owner of the goods transit certificates mentioned above.
Duty-free Articles.
Art. 59. The following articles allowed, in accordance with Article 14 of the Regulations for Land Trade of 1881, to be imported and exported duty free will be " in both when passing through the stations "Mauchuria" and "Pogranitchnaya
directions passed by the local custom-houses without payment of duty, viz. : Gold and silver bullion, foreign coins, flour of various kinds, sago, biscuits, preserved meats and vegetables, cheese, butter, confectionery, foreign clothing, jewellery, plated ware (silver ware), perfumery and soaps of all kinds, charcoal, firewood, candles (foreign), tobacco and cigars (foreign), wine, beer, spirits, household and ship's stores, passenger's 'luggage, stationery, carpeting, druggeting, medicines (foreign), glass and crystal ware.
N.B.--The Chinese hold that the duty-free list only applies to articles intended for personal use; those for sale are considered dutiable,
With the exception of passenger's luggage, gold and silver bullion, and foreign coins, the articles enumerated above when exported into the interior pay transit dues at the rate of 24 per cent, ad valorem.
Prohibited Articles.
Art. 60. The following articles prohibited, in accordance with Article 15 of the Regulations for Land Trade of 1881, to be imported and exported, if carried through the stations "Manchuria" and "Pogranitehnaya," will be considered as contraband articles and liable to confiscation: Powder, shot, cannons, guns, rifles, pistols, and all kinds of firearms, military ammunition and stores, salt, and opium. Likewise it is prohibited to export from China through the stations "Manchuria" and "Pogranitchnaya" rice and Chinese copper coins.
Rules regarding Passenger's Luggage.
Art. 61. Passenger's luggage is passed, after examination, duty free.
Art. 62. As luggage, are generally recognized all articles accompanying a passenger, whether intended for his personal use or required on the journey.
Art. 63. Should there be discovered among the passenger's luggage articles prohibited to be imported or exported, they will be confiscated,
Art. 64. Dutiable articles carried among the luggage, whether of the nature of goods or in excessive quantity, evidently intended for sale, must be declared before examination, when questioned by the examining officer, otherwise the articles will be confiscated and the owner may be fined.
Note.--In case of any changes made in the Rules existing in the Chinese Maritime Customs at the ports regarding luggage, these will also be extended to the Chinese Customs established after the pattern of the latter at the terminal points of the railway.
Art. 65. The examination of passengers and their luggage arriving from Russia will be carried out by the cfficers of the Chinese Customs in presence of a Russian Customs official, and if articles prohibited by the Russian law for exportation into China be discovered, such will be handed over to the Russian Customs to deal with.
The examination of passengers and their luggage proceeding from Manchuria into the Russian Empire will be carried out, in the presence of an officer of the Chinese Customs, by the Russian Customs. Should any articles prohibited to be exported from China be discovered, such will be handed over to the Chinese Customs to deal with. Articles liable to export duty will be charged duty on.
Rules regarding Postal Parcels.
1.-General Rules.
Art. 66. Postal parcels imported into and exported from China are, like other goods, subject to Customs examination and payment of duty, according to general rules.
Art. 67. All regulations relative to duty payment at reduced rate, or exemption from duty, are equally applicable to articles sent by postal parcels from within or into
the station areas.
Art. 68. Postal parcels going in transit by railway are exempted from payment of import and export duties.
Art. 69. Postal parcels are, besides import and export duties, liable to transit dues or li-kin, according to general rules.
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