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Other foreign imports
or Treaty-port
provinces to be accom. panied by transit certificates.
Or to pay all inland churges.
When both classes of imports travel inland
in Treaty-port
the former may be without certificates, the latter to be
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on payment simultaneously of import duty and transit due at the time of importation. When taken inland by British merchants in person, or by Chinese, the agents of British merchants, or by Chinese purchasers, while the British merchant will be required, as prescribed by the Treaty of Tien-tsin, to travel provided with the usual passport, the commodities aforesaid need not be accompanied by any transit certificate, and may be sold freely and at pleasure, along the road, without being in any place called on to pay further dues, duties, or inland charges. The various Customs stations passed by such commodities will, however, make such examination as is usual, in order to provide against fraudulent substitutions and the transport of prohibited articles.
2. With the exception of those classes of commodities which are to pay import duty and transit due simultaneously, all other foreign merchandize carried inland will continue to be exempt from all dues, duties, and charges en route, provided, having paid full import duty on importation and the tariff transit due when leaving the port to enter the interior, it is found to be accompanied by the ordinary proof of payment of transit due, namely, a transit certificate. Such goods will be liable to all dues, duties, and charges wherever found inland, if unaccompanied by transit certificates. Both British and Chinese merchants will be treated in accordance with the provisions herein set forth.
3. When the commodities specified in the first clause of this Rule are carried inland in Treaty-port provinces, by either British or Chinese merchants, and when provinces in company, such commodities are accompanied by other foreign merchandize of the class pro- vided for in the second clause of this Rule, the latter merchandize will be liable to all inland dues, duties, and charges, if not provided with transit certificates. Failure to report the presence of any such uncertificated merchandize, when passing Customs stations, or any attempt to defraud the revenue by carrying native produce and not reported to be in that guise, will subject all the goods of the same description to seizure and
confiscation.
certificated.
Or to pay all inland
charges.
And if uncertificated
liable to confiscation.
Foreigu imports of the first cinss to be certificated when
port provinces.
4. When commodities of the kinds specified in the first clause of this Rule, and which simultaneously paid import duty and transit due, are to be conveyed by either carried to non-Treaty British or Chinese merchants to non-Treaty-port provinces, transit certificates should be procured from the Customs at the port started from, on the face of which will be distinctly set forth the name of the place for which the said commodities are destined. On their way from the port to the place thus set forth in the certificate, such certifi- cated commodities will be exempt from all liability to inland charges, dues, or duties. But in the event of its being discovered by any Customs station that may make examination, that the merchandize contained in the packages is different from the commodities set forth in the certificate, or that the certificate is for a less quantity than it is accompanied by, the goods concerned will be confiscated. On the arrival of such duly certificated commodities at the place set forth in the certificate, the certificate will become invalid, and the commodities having arrived at their place of destination, will be liable to whatever inland charges, dues, or duties the locality they are found in collects, and will thenceforth be treated like native produce in the localities concerned.
Transit certificates in Treaty-port, and also in non-Treaty-port,
provinces cease to be
a protection on the
arrival of the goods
at the destination specified in the certificate.
Native produce to pay
all inland charges en route to a port.
Receipts to be given
for all payments
Over payments to be returned, and short
payments to be made
up. if sent foreign
within twelve months.
RULE II.
1. British merchants, whether going in person or sending Chinese agents into the interior for the purchase of native produce, should first obtain from the Customs a blank memorandum. The native produce purchased will be liable to all inland charges, dues, and duties on the way to the port, just like any other Chinese goods in Chinese hands. On the other hand, each Customs station or barrier will be required to certify to the receipt of the amount of dues, duties, or charges there collected, by making an official and duly sealed entry on the face of the blank memorandum. Any sale in transitu of the native produce to which the blank memoranda refer, will be punishable in accordance with the regulations.
2. On the arrival of such native produce at the last barrier, the merchant is to report its arrival to the Commissioner of Customs, and the goods are to await examination. The memorandum brought back from the interior is at the same time to be deposited with the Customs. Should such native produce be exported to a foreign port (Hong Kong excepted) within twelve months from the date of arrival, the exporter will, at the time of exportation, pay the usual export duty; and,- -as regards inland charges,-while on the one hand the exporter will be called on to make up the amount by which the sums entered on the memorandum fall short
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of a Treaty transit-due (half export duty); on the other, the Customs will refund to the exporter the amount by which such sums exceed the Treaty transit-due. Should the produce be shipped for conveyance to a Treaty port, no make-up will be called for, and no refund allowed.
RULE III.
duties.
Foreign goods re-exported to a foreign country within thirty-six months from Drawbacks received the date of arrival, if found to be in their original packages, with marks and in payment of other numbers unchanged, will be entitled to receive the refund of the sum paid as import duty by a drawback, which shall be a valid tender for payment of other duties (tonnage dues excepted). Goods re-exported after the expiration of the said thirty- six months, shall, not be entitled to receive such drawback.
If re-exported within three months from the date of arrival, a drawback Convertible into caslı. certificate will be issued at the Custom-house, which, on presentation at the Customs Bank, will be convertible into cash. Goods re-exported after the Cash, i.e., silver. expiration of the said term of three months, will not be entitled to receive such convertible drawbacks.
As regards native produce, drawbacks for coast-trade duty will continue to be issued when the produce is reshipped within twelve months from the date of arrival. If re-shipped after the expiration of that term, native produce will not be entitled to any drawback of coast-trade duty.
RULE IV.
thirteen months.
British merchants will be allowed one month's grace for the return of such Inland certificates documents as they may have taken out when going inland (passports, transit returnable within passes, &c.) All such documents become invalid on the expiration of twelve months from the date of issue; and, if not returned within thirteen months from that date, the applications of the parties concerned for other documents will not be attended to.
RULE V.
At such of the Treaty ports as may be expedient, bonded warehouses will be Bonded warehouses. established, and regulations for their working will be drawn up by the Inspector- General of Customs, and the Superintendent at the port concerned, Where sufficient reasons for the non-establishment of such bonded warehouses exist, they will not be introduced.
RULE VI.
The Superintendent of Customs at Kiu-kiang will provide a steam-tug for Steam-tug in the the use of British merchants on the Poyang Lake and between Hankow and Poyang Lake. Kiu-kiang. The tug in question will be for the towing of British-owned vessels of the Chinese type, and a tariff of fees will be published, in accordance with which merchants whose boats may be towed will pay the Kiu-kiang Customs for that service.
RULE VII.
vessels going inland,
British merchants who may go inland duly provided with passports, to sell British merchant foreign goods, purchase native produce, or carry native produce into the interior may use their own for sale, are permitted to use their own vessels, if of the Chinese type and propelled and may rent by sail or oar, and, when in the interior, are further permitted to rent for short lodgings, &o, periods either hotels or private houses, where they may store their goods, but on which they are not to exhibit their hong name or the style of their firm.* Native produce purchased in the interior and entered on the memorandum for conveyance to a port, must not be sold in the interior. In the case of the inns or private houses thus rented from Chinese, the British merchant is not to interfere to protect the landlord from the incidence of the taxes and charges for which his house or property is assessable. The Chinese of the locality must not annoy or maltreat the British merchant, and proclamations setting forth all that precedes have been prepared and will be sent to the Governors-General and Governors of the Provinces for publication everywhere.
As regards vessels of the Chinese type, owned by British merchants and used by them to go to non-Treaty ports, or places in the interior, each such vessel must *N.B.-I consider this rule to contain a most valuable concession, and that it will, if acted upon judicionsly and quietly, secure to merchants all the benefits they look for as likely to accrue from inlaud residence.
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