24
25
Should accurate proof be obtained of an intent being present to defraud when passing the goods over the frontier, by reporting less than there actually are for duty, with the object of securing a reduction in the amount levied, the whole of the goods in question shall be confiscated. All goods which, unaccompanied by a permit from the Superintendent of Customs, are clandestinely conveyed across the frontier, or discharged, or sent round by circuitous routes, or broken up into parcels for sale, or are attempted to be smuggled in any other way, shall be liable to confiscation.
Any merchants applying at the Customs for a transit pass who shall, with intent to defraud, furnish a false statement of the description or number of his goods, or whose declaration of the place of origin and destination show discrepancies, shall have all such goods confiscated. As regards the manner of investigating and dealing with such cases, the course of action to be pursued shall be that laid down in the Regulations bearing date the 29th day of May, 1868.
In the case of goods condemned to confiscation, should the merchant wish to pay the value thereof to the authorities, he will be permitted to do so at a valuation arrived at with the Chinese authorities.
The Chinese authorities shall be at liberty to adopt the means that they may judge most proper for the prevention of smuggling along the Chinese frontier.
Chinese, French, and Annamese boats or junks plying on the waterways shall not be required to discharge their cargoes ashore upon passing the barriers of either Power if the pass and cargo correspond, and there are no other irregularities. The Customs will only send an agent on board to inspect the goods.
ARTICLE XI.
Chinese produce entering Tonquin from the land side shall pay import duty in accordance with the French Customs Tariff, but all such produce intended for export shall be exempt from duty.
Should the French Government thereafter frame a new Customs Tariff or Rules for Tonquin these shall be duly communicated to the Chinese Government, and if in time to come special duties shall be fixed in Tonquin upon certain articles of local products worked up into manufactures, or upon "certified" gold or silver, Chinese articles of the same description shall be similarly taxed upon importation into Tonquin.
ARTICLE XII.
All native produce passing through Tonquin in process of conveyance from one Chinese Frontier Customs to the other, and all native produce sent back to China from either frontier Customs by way of any seaport in Annam, shall pay the transit duty for Tonquin laid down in the French Tariff, but such transit duty shall not exceed 2 per cent. ad valorem. The above produce shall, after leaving Chinese territory, be inspected by the French Customs, who will issue a certificate, which shall contain a specification of the goods and of the number and destination thereof. The holder of this certificate will produce it at the demand of any French official en route, and also on arrival at the maritime port. With a view to the prevention of smuggling, all such produce shall pay the regular import duty in advance upon entry into Tonquin. A receipt for this duty will be issued by the French Customs, which will be presented for inspection on the arrival of the goods at the seaport or frontier Customs, as the case may be. The French Customs will then deduct the transit duty from the regular import duty, and return the balance to the holder of the receipt, who will thereupon surrender his receipt for cancellation.
Inasmuch as the arrangement for the transit of this native produce across Tonquin is a novel one, should proof positive be discovered that the merchant concerned has, with intent to defraud, made a false declaration of the description and numbers of the goods, or should their place of origin and destination be found not to correspond with the particulars given, the whole of such goods shall be confiscated.
Should the merchant wish to pay to the authorities the money value of goods condemned to confiscation, he is at liberty to do so at a value arrived at with the French authorities.
The arrangement specified above for taxation in transitu shall be applied to all Chinese produce in transitu through Annam, that has been exported through any of the maritime Customs establishments to a seaport in Annam, and thence conveyed through Tonquin to the Chinese Frontier Customs.
ARTICLE XIII.
The following articles shall be granted a duty exemption certificate by the Chinese Frontier Customs, provided that they are found after inspection to be of bona fide foreign origin, are for the personal use of foreigners, and are in reasonable quantities:---
Gold and silver bullion, foreign coins, flour, Indian meal, sago, biscuits, preserved meats and vegetables, cheese, butter, confectionery, foreign clothing, jewellery, plated ware, perfumery, soaps of all kinds, charcoal, firewood, candles, foreign tobacco and cigars, foreign wine (beer, spirits), household stores, ships' stores, personal baggage, stationery, carpeting, druggeting, cutlery, foreign medicines, and glass and crystal ware.
But if such articles are not reported for inspection; or if they are clandestinely conveyed elsewhere, the same penalties will be enforced as those provided in the case of foreign merchandise.
If imported into the interior, with the exception of gold and silver bullion, foreign coins, and personal baggage, they will, in spite of the fact that they are for the personal use of foreigners and insignificant in quantity, pay an inland duty at the rate of 2½ per cent. ad valorem.
Chinese subjects passing the Tonquin Frontier Customs outwards or inwards will not be required to pay duty at the French Customs upon any money, personal baggage, clothes, jewellery, pens, ink, and stationery, books, personal appliances or articles of food they may have with them.
All articles imported by Chinese Consuls for their personal use will similarly be free from duty.
ARTICLE XIV.
Both Governments engage that neither foreign nor native opium shall be allowed to be conveyed overland across the frontiers of Tonquin and Yunnan, Kuang-tung, and Kuang-si for purchase or sale.
ARTICLE XV.
The export of rice or other grain across the Chinese frontier is prohibited, but if imported through the Chinese Frontier Customs it will be exempt from duty.
The import of gunpowder, shot, fire-arms, cannon, saltpetre, sulphur, and spelter, with all munitions of war, salt, or any articles destructive of morality, is forbidden under penalty of entire confiscation.
Munitions of war procured by Chinese officials, or by merchants who have received special written authority to purchase such, must be inspected and duly verified at the Customs before they can be allowed to pass.
The Chinese high authorities will be at liberty hereafter, after consultation with the French Consuls, to pass arms and munitions of war through Tonquin across the frontier, and under these conditions they shall be entirely exempt from duty at the French Customs.
Similarly, the import is prohibited into Tonquin of all arms and munitions of war, together with any articles destructive of public morality.
ARTICLE XVI.
Chinese merchants and subjects, temporarily residing in Annam, who may be concerned in cases of homicide, revenue cases, or litigation generally, shall receive the same treatment as that accorded by France to the merchants and subjects of the most favoured nation.
Disputes between Chinese subjects and French citizens or Annamese, residing at the places on the frontier open to trade, shall be jointly tried by Chinese and French officials.
Offences, whether serious or trivial, committed by French citizens or persons under French protection at the places open to trade, shall be dealt with in the manner laid down in Articles XXXVIII and XXXIX of the Treaty of 1858.
ARTICLE XVII.
If Chinese subjects, at places on the Chinese frontier to be opened to foreign trade, who are guilty of any offence whatsoever against the laws of China, shall take refuge in French houses or on board French ships, or in the houses or ships of persons under the French protection, they shall not be harboured or concealed, but shall be given up to the Chinese authorities.
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Should accurate proof be obtained of an intent being present to defraud when passing the goods over the frontier, by reporting less than there actually are for duty, with the object of securing a reduction in the amount levied, the whole of the goods in question shall be confiscated. All goods which, unaccompanied by a permit from the Superintendent of Customs, are clandestinely conveyed across the frontier, or discharged, or sent round by circuitous routes, or broken up into parcels for sale, or are attempted to be smuggled in any other way, shall be liable to confiscation.
Any merchants applying at the Customs for a transit pass who shall, with intent to defraud, furnish a false statement of the description or number of his goods, or whose declaration of the place of origin and destination show discrepancies, shall have all such goods confiscated. As regards the manner of investigating and dealing with such cases, the course of action to be pursued shall be that laid down in the Regulations bearing date the 29th day of May, 1868.
In the case of goods condemned to confiscation, should the merchant wish to pay the value thereof to the authorities, he will be permitted to do so at a valuation arrived at with the Chinese authorities.
The Chinese authorities shall be at liberty to adopt the means that they may judge most proper for the prevention of smuggling along the Chinese frontier.
Chinese, French, and Annamese boats or junks plying on the waterways shall not be required to discharge their cargoes ashore upon passing the barriers of either Power if the pass and cargo correspond, and there are no other irregularities. The Customs will only send an agent on board to inspect the goods.
ARTICLE XI.
Chinese produce entering Tonquin from the land side shall pay import duty in accordance with the French Customs Tariff, but all such produce intended for export shall be exempt from duty.
Should the French Governmen thereafter frame a new Customs Tariff or Rules for Tonquin these shall be duly communicated to the Chinese Government, and if in time to come special duties shall be fixed in Tonquin upon certain articles of local products worked up into manufactures, or upon "certified" gold or silver, Chinese articles of the same description shall be similarly taxed upon importation into Tonquin.
ARTICLE XII,
All native produce passing through Tonquin in process of conveyance from one Chinese Frontier Customs to the other, and all native produce sent back to China from either frontier Customs by way of any seaport in Annam, shall pay the transit duty for Tonquin laid down in the French Tariff, but such transit duty shall not exceed 2 per cent. ad valorem. The above produce shall, after leaving Chinese territory, be inspected by the French Customs, who will issue a certificate, which shall contain a specification of the goods and of the number and destination thereof. The holder of this certificate will produce it at the demand of any French official en route, and also on arrival at the maritime port. With a view to the prevention of smuggling, all such produce shall pay the regular import duty in advance upon entry into Tonquin. A receipt for this duty will be issued by the French Customs, which will be presented for inspection on the arrival of the goods at the seaport or frontier Customs, as the case may be. The French Customs will then deduct the transit duty from the regular import duty, and return the balance to the holder of the receipt, who will thereupon surrender his receipt for cancel- lation.
Inasmuch as the arrangement for the transit of this native produce across Tonquin is a novel one, should proof positive be discovered that the merchant concerned has, with intent to defraud, made a false declaration of the description and numbers of the goods, or should their place of origin and destination be found not to correspond with the par- ticulars given, the whole of such goods shall be confiscated.
Should the merchant wish to pay to the authorities the money value of goods condemned to confiscation, he is at liberty to do so at a value arrived at with the French authorities.
The arrangement specified above for taxation in transitu shall be applied to all Chinese produce in transitu through Annam, that has been exported through any of the maritime Customs establishments to a seaport in Annam, and thence conveyed through Tonquin to the Chinese Frontier Customs.
ARTICLE XIII.
The following articles shall be granted a duty exemption certificate by the Chinese Frontier Customs, provided that they are found after inspection to be of bond fide foreign origin, are for the personal use of foreigners, and are in reasonable quan- tities:---
Gold and silver bullion, foreign coins, flour, Indian meal, sago, biscuits, preserved meats and vegetables, cheese, butter, confectionery, foreign clothing, jewellery, plated ware, perfumery, soaps of all kinds, charcoal, firewood, candles, foreign tobacco and cigars, foreign wine (beer, spirits), household stores, ships' stores, personal baggage, stationery, carpeting, druggeting, cutlery, foreign medicines, and glass and crystal
ware.
But if such articles are not reported for inspection; or if they are clandestinely conveyed elsewhere, the same penalties will be enforced as those provided in the case of foreign merchandize.
If imported into the interior, with the exception of gold and silver bullion, foreign coins, and personal baggage, they will, in spite of the fact that they are for the personal use of foreigners and insignificant in quantity, pay an inland duty at the rate of 24 per cent. ad valorem.
Chinese subjects passing the Tonquin Frontier Customs outwards or inwards will not be required to pay duty at the French Customs upon any money, personal baggage, clothes, jewellery, pens, ink, and stationery, books, personal appliances or articles of food they may have with them.
All articles imported by Chinese Consuls for their personal use will similarly be free- from duty.
ARTICLE XIV.
Both Governments engage that neither foreign nor native opium shall be allowed to be conveyed overland across the frontiers of Tonquin and Yunnan, Kuang-tung, and Kuang-si for purchase or sale.
ARTICLE XV.
The export of rice or other grain across the Chinese frontier is prohibited, but if imported through the Chinese Frontier Customs it will be exempt from duty.
The import of gunpowder, shot, fire-arms, cannon, saltpetre, sulphur, and spelter, with all munitions of war, salt, or any articles destructive of morality, is forbidden under penalty of entire confiscation.
Munitions of war procured by Chinese officials, or by merchants who have received special written authority to purchase such, must be inspected and duly verified at the Customs before they can be allowed to pass.
The Chinese high authorities will be at liberty hereafter, after consultation with the French Consuls, to pass arms and munitions of war through Tonquin across the frontier, and under these conditions they shall be entirely exempt from duty at the French Customs.
Similarly, the import is prohibited into Tonquin of all arms and munitions of war, together with any articles destructive of public morality.
ARTICLE XVI.
Chinese merchants and subjects, temporarily residing in Annam, who may be con- cerned in cases of homicide, revenue cases, or litigation generally, shall receive the same treatment as that accorded by France to the merchants and subjects of the most favoured nation.
Disputes between Chinese subjects and French citizens or Annamese, residing at the places on the frontier open to trade, shall be jointly tried by Chinese and French officials.
Offences, whether serious or triding, committed by French citizens or persons under French protection at the places open to trade, shall be dealt with in the manner laid down in Articles XXXVIII and XXXIX of the Treaty of 1858.
ARTICLE XVII.
If Chinese subjects, at places on the Chinese frontier to be opened to foreign trade, who are guilty of any offence whatsover against the laws of China, shall take refuge in French houses or on board French ships, or in the houses or ships of persons under the
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