Art. XXV.-Import duties shall be considered payable on the landing of the goods, and duties of export on the shipment of the same.
Árt. XXVI.-Whereas the tariff fixed by Article X. of the Treaty of Nanking, and which was estimated so as to impose on imports and exports a duty at about the rate of five per cent ad valorem, has been found, by reason of the fall in value of various articles of merchandize, therein enumerated, to impose a duty upon these considerably in excess of the rate originally assumed, as above, to be a fair rate, it is agreed that the said tariff shall be revised, and that as soon as the Treaty shall have been signed, application shall be made to the Emperor of China to de- pute a high officer of the Board of Revenue to meet, at Shanghae, officers to be deputed on behalf of the British Government, to consider its revision together, so that the tariff, as revised, may come into operation immediately after the ratification of this Treaty.
Art. XXVII.-It is agreed that either of the high contracting parties to this Treaty may demand a further revision of the tariff, and of the Commercial Articles of this Treaty, at the end of ten years; but if no demand be made on either side within six months after the end of the first ten years, then the tariff shall remain in force for ten years more, reckoned from the end of the preceding ten years; and so it shall be, at the end of each successive ten years.
Art. XXVIII.--Whereas it was agreed in Article X. of the Treaty of Nanking, that British imports, having paid the tariff duties, should be conveyed into the in- terior free of all further charges, except a transit duty, the amount whereof was not to exceed a certain per-centage on tariff value; and whereas no accurate informa- tion having been furnished of the amount of such duty, British merchants have con- stantly complained that charges are suddenly and arbitrarily imposed by the pro- vincial authorities as transit duties upon produce on its way to the foreign market, and on imports on their way into the interior to the detriment of trade; it is agreed that within four months from signing of this Treaty, at all ports now open to British trade, and within a similar period at all ports that may hereafter be opened, the authority appointed to superintend the collection of duties shall be obliged, upon application to the Consul, to declare the amount of duties leviable on produce between the places of production and the port of shipment, and upon im- ports between the Consular port in question and the inland ́market named by the Consul; and that a notification thereof, shall be published in English and Chinese for general information.
But it shall be at the option of any British subject desiring to convey produce purchased inland to a port or to convey imports from a port to an inland market, to clear his goods of all transit duties, by payment of a single charge. The amount of this charge shall be leviable on exports at the first barrier they may have to pass, or, on imports, at the port at which they are landed; and on payment thereof, a certificate shall be issued, which shall exempt the goods from all further inland charges whatsoever.
It is further agreed, that the amount of this charge shall be calculated, as nearly as possible, at the rate of two and a-half per cent ad valorem, and that it shall be fixed for each article at the conference to be held at Shanghae for the revision of the Tariff.
It is distinctly understood, that the payment of transit dues, by commutation or otherwise, shall in no way affect the tariff duties on imports, cr exports, which will continue to be levied separately and in full.
Art. XXIX.—British merchant-vessels, of more than one hundred and fifty tons burden, shall be charged tonnage dues at the rate of four mace per ton: if of one
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