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PROVISIONAL LAW ON NATIONAL IMPORT TARIFF
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Article 1. Foreign goods imported into China upon arrival at an open port shall pay duty at the rate fixed by
this Provisional Law. Article 2.
In addition to the existing five per centum (5%) duty, goods as specified in the previous article shall be subject to an import duty as follows:
Ordinary goods, at the rate of seven and a half per centum (74%);
Luxuries, Class A, at the rate of fifteen per centum (15%);
Luxuries, Class B, at the rate of twenty-five per centum (25%);
Luxuries, Class C, at the rate of fifty-seven and a half per centum (571%).
The aforesaid duties shall be on a specitic or ad valorem basis according as they are specific or ad valorem under the existing customs tariff.
Article 3. From the day when this Provisional Law comes into force, the existing two and a half per centum
(2%) surtax on imports and the surtax on luxuries shall be abolished.
Article 4.
A schedule of the different classes of luxuries designated as A., B., and C., respectively in Article 2 of this Provisional Law is appended hereunto.
Article 5. All dutiable imported goods which do not come under any one of the three classes of luxuries shall
be considered as ordinary goods.
Article 6.
Article 7.
All prohibited articles and duty-free articles as well-as those which are duty-free by special permit shall be governed by the existing regulations relating thereto.
This Provisional Law shall apply to goods passing through the Custom Houses at the land fronti-
ers.
Article 8. This Provisional Law shall come into force from the first day of September of the sixteenth year of
the Republic of China,
JULY 20, 1927
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Article 1.
Article 2.
LAW ON EXCISE DUFY
An excise duty shall be paid on all goods manufactured by Chinese and foreign factories located within the territories of the Republic of China. The word "factory" in the preceding section shall be construed to
machinery is driven by electric, steam, or hydraulic power and in which ten or more workmen are mean a factory in which the employed.
The rates of the excise duty shall be the same as the corresponding rates of the customs import duty on goods of the sam: nature and description. The duty is payable in the national currency. Article 3. The rates of the excise duty on goods which are not enumerated in the list of customs import duty shall be the same as the corresp. nding rates of the customs import duty on similar articles, and shall be calculated on the basis of the wholesale prices of such goods. Article 4. The excise duty shall be collected by special excise collection bureaux created by the Ministry of
Finance in the different provinces. Article 5. Goods on which the excise duty has been paid in full shall be exempt from further taxation within
the country.
Article 6.
Article 7.
Article 8.
If any duty has been levied on raw materials for the manufacture of goods on which excise duty has been paid in full, the duty paid on such raw materials shall be refunded. The basis and pro- cedure for calculating the amount to be refunded shall be fixed by special regulations, When goods on which the excise duty has been paid in full, exporter may surrender to the customs authorities at the port of exit the transportation permit as are exported to foreign countries, the specified in Article 9 in exchange for an export permit, free of export duty.
The excise collection bureaux shall have the right to inspect the manufacture, warehousing, as well as entry and exit of goods in all factories located within their respective administrati jurisdiction. Any factory which fails to declare or declares falsely any goods shall be liable to a fine not excee- ding ten times the duty payable on such goods. If any criminal act is thereby committed, the off- ender may be handed over to the judicial authorities to be dealt with accordingly,
Article 9. Except as otherwise provided in Article 10 concerning goods transported from factories to their own warehouses or to those specially designated by the competent excise collection bureau, no goods may be transported out of the factories without having previously obtained a transportation permit which is issued in exchange for the excise duty certificate showing that the excise duty on the wood, bas