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than the internal tax leviable in the
country of destination.
(3) Textile manufactures, cakes and
confectionery and manufactures (other than alssholic beverages) containing alcohol manufactured in Japan, Korea, Formu sa or Sakhalin or the 3outh Sea Islands,
But the foregoing shall not apply to
manufactured articles of which the raw
materials are not subject to internal
taxation in the country of destination;
nar to manufactured articles of which
the raw materials have already paid
internal tax in Japan, Korea, Formosa or
Sakhalin; nor to manufactured articles
.of which the raw materiale when imported
from foreign countries into Japan, Korea,
Formosa or Sakhalin or the South Sea Islands are not subject to internal taxation
and have actually been imported from a
foreign country into Japan, Korea, Formosa,
Sakhalin or the South Sea Islerida.
(4) Textile manufactures, cakes, confectionery
and manufactures (other than alcoholic
liquers) containing alcohol, made in Japan,
Korea, Formosa, Sakhalin or the South Sea
Islands from materials on which internal
taxation has been paid in Japan, Korea,
Formosa or Sakhalin, when the rate of
internal taxation in the country of
destination is higher than the rate of
taxation already levied on those materials,
ARTICLE II./
317