ANNEX (B).
Board of Reference.
The representatives of the Powers assembled at the present conference at Washington, to wit:
The United States of America, Belgium, the British Empire, China, France, Italy, Japan, the Netherlands and Portugal;
Desiring to provide a procedure for dealing with questions that may arise in connection with the execution of the provisions of articles 3 and 5 of the treaty to be signed at Washington on the 6th February 1922, with reference to their general policy designed to stabilise conditions in the Far East, to safeguard the rights and interests of China, and to promote intercourse between China and the other Powers upon the basis of equality of opportunity;
Resolve that there shall be established in China a Board of Reference to which any questions arising in connection with the execution of the aforesaid articles may be referred for investigation and report.
The special conference provided for in article 2 of the treaty to be signed at Washington on the 6th February, 1922, with reference to the Chinese Customs tarifi, shall formulate, for the approval of the Powers concerned, a detailed plan for the constitution of the board.
ANNEX (C).
Treaty between Great Britain and China of September 5, 1902 (Mackay Treaty).
ARTICLE 8.
PREAMBLE
Abolition of Li-kin and other Dues.
The Chinese Government, recognising that the system of levying li-kin and other dues on goods at the place of production, in transit, and at destination, impedes the free circulation of commodities and injures the interests of trade, hereby under- take to discard completely those means of raising revenue with the limitation mentioned in Section 8.
Surtaz.
The British Government, in return, consent to allow a surtax in excess of the Tariff rates for the time being in force to be imposed on foreign goods imported by British subjects and a surtax in addition to the export duty on Chinese produce destined for export abroad or coastwise.
Non-Revival of Li-kin Barriers, &c.; Limit of Surtax, &c.
It is clearly understood that, after li-kin barriers and other stations for taxing in transit have been removed, no attempt shall be made to revive them in any goods form or under any pretext whatsoever; that in no case shall the surtax on foreign imports exceed the equivalent of one and a half times the import duty leviable in terms of the Final Protocol signed by China and the Powers on the 7th day of September, 1901; that payment of the import duty and surtax shall secure for foreign imports, whether in the hands of Chinese or non-Chinese subjects, in original packages or otherwise. complete immunity from all other taxation, examination or delay: that the total amount of taxation leviable on native produce for export abroad shall, under no circumstances, exceed 7 per cent. ad calorem.
Keeping these fundamental principles steadily in view, the high contracting parties liave agreed upon the following methods of procedure.
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Abolition of Li-kin Barriers, &c., with certain Exceptions.
Section 1.-The Chinese Government undertake that all barriers of whatsoever kind, collecting li-kin or such like dues or duties, shall be permanently abolished on all roads, railways and waterways in the Eighteen Provinces of China and the Three Eastern Provinces. This provision does not apply to the Native Custom-Houses at present in existence on the seaboard or waterways, at open ports, on land routes, and on land frontiers of China.
Special Surtax on Foreign Imported Goods, with Reservations.
Sec. 2. The British Government agree that foreign goods on importation, in addition to the effective 5 per cent, import duty as provided for in the Protocol of 1901, shall pay a special surtax equivalent to one and a half times the said duty to compensate for the abolition of li-kin, of transit dues in lieu of li-kin, and of all other taxation on foreign goods, and in consideration of the other reforms provided for in this Article; but this provision shall not impair the right of China to tax salt. native opium, and native produce as provided for in Sections 3, 5, 6 and 8.
The same amount of surtax shall be levied on goods imported into the Eighteen Provinces of China and the Three Eastern Provinces across the land frontiers as on goods entering China by sea.
Native Custom-Houses.
Sec. 3.All Native Custom-Houses now existing, whether at the Open Ports. on the seaboard, on rivers, inland waterways, land routes or land frontiers, as enumerated in the Hu Pu and Kung Pu Tse Li(Regulations of the Boards of Revenue and Works) and Ta Ch'ing Hui Tien (Dynastic Institutes), may remain, a list of the same, with their location, shall be furnished to the British Government for purposes of record.
Wherever there are Imperial Maritime Custom-Houses, or wherever such may be hereafter placed, Native Custom-Houses may be also established; as well as at any points either on the seaboard or land frontiers.
The location of Native Custom-Houses in the Interior may be changed as the circumstances of trade seem to require, but any change must be communicated to the British Government, so that the list may be corrected; the originally stated number of them shall not, however, be exceeded.
Goods carried by Junks or Sailing Vessels Trading to or from Open Ports. Goods carried by junks or sailing-vessels trading to or from Open Ports shall not pay lower duties than the combined duties and surtax on similar cargo carried by steamers.
Duty on Native Produce.
Native produce, when transported from one place to another in the Interior, shall, on arrival at the first Native Custom-House after leaving the place of production, pay duty equivalent to the export surtax mentioned in Section 7.
When this duty has been paid, a certificate shall be given which shall describe the nature of the goods, weight, number of packages, &c., amount of duty paid, and intended destination. This certificate, which shall be valid for a fixed period of not less than one year from the date of payment of duty, shall free the goods from all taxation, examination, delay, or stoppage at any other Native Custom-Houses passed
en route.
If the goods are taken to a place not in the foreign settlements or concessions of an Open Port, for local use, they become there liable to the Consumption Tax described in Section 8.
If the goods are shipped from an Open Port, the certificate is to be accepted by the Custom-House concerned, in lieu of the export surtax mentioned in Section 7.
Limit of Taxation on Junks, Boats or Carts.
Junks, boats or carts shall not be subjected to any taxation beyond a small and reasonable charge, paid periodically at a fixed annual rate. This does not exclude the right to levy, as at present, tonnage (Chuan Chao) and port dues (Chuan Liac, on junks.
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