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Legislation regarding trade between the South Sea Islands and Japan, Korea, Formosa and Sakhalin..
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A series of enactments, effective from June 1st,
1922, places the South Sea Islands on the same footing as Japan and the Japanese dominions in respect of
Customs duties, Customs procedure and tonnage dues. The principal items of this legislation are as follows:
LAW NO. 50 of 1923 provides that the Custom Law,
*the Customs Tariff Law, the Tonnage Dues Law and
"provisions regarding exemption from or refunds or
#drawbacks of internal taxation in respect of
"export cargo shall not be applicable to the entry
"and exit of shipping and eargo between Japan, Korea,
"Formosa or Sakhalin and the South Sea Islands,"
etc.
The effect of this law is to make the South Ses
Islands a part of the Japanese Empire for Customs
purposes. That is to say, goods entering Japan, Korea,
ete. from the South Sea Islands are not treated as
imports from a foreign country, and are consequently not
subject te import duties or to the import procedure laid
down in the Customa Law, the Customs Tariff, Lav,
Similarly goods exported from Japan, Korea, eto, to the
South Sea Islands are exempt from import duties, and from
the said import procedure, on entry into the South Sea
Islands, while ships trading between Japan, Korea, eta,
and the South Sea Islands are not treated as foreign-
going ships, and are free from the operation of the
Tonnage Dues Law,
At the same time there are imposed in Japan
certain internal taxes, such as the consumption tax on
textiles/