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CUSTOMS REGULATIONS
Office and Godown accommodation for the examination and storage of goods carried by the Canton Kowloon Railway and for payment of duties thereon will be provided at reasonable rates by the Hongkong Government at Kowloon and by the Chinese Govern- ment at Sham Chun Station. Such duties will be collected by the Imperial Chinese Maritime Customs and the Superintendent of Ex- ports and Imports of Hongkong under Regulations to be mutually agreed upon, under the following general conditions:-
(a) Dutiable goods leaving Kowloon for China by train stop-
ping at no intermediate station in British Territory shall pay Chinese Customs Import Duty prior to depart-
ure.
(b) Dutiable goods arriving at Kowloon from China uncov-
ered by Customs Documents shall pay Chinese Customs Export Duty and British Import Duty prior to release. (o) Dutiable goods leaving Kowloon or any intermediate
station in British Territory by train stopping at intermediate stations may pay Chinese Import Duty either at Kowloon or at the Chinese frontier Station at Shamchun.
(d) Dutiable goods leaving Shamchun for intermédiate Sta- tions in British Territory not covered by Customs Documents shall pay Chinese Export Duty and British Import Duty at Shamchun.
(●) Dutiable goods carried from any station on the British section of the railway to any station in China and goods taking out transit documents from the office of the Imperial Maritime Customs in Hongkong, shall pay according to the Revised Import Tariff of China of 1902, or future revisions thereof and much payment of Import duty and transit due (if any) shall free the goods to place of destination.
(f) Dutiable goods carried from any station in China on
the Railway to any station on the British section of the Railway and goods taking out transit documents for export from China shall pay "according to the export Tariff of the Treaty of 1858 or future revi- elons thereof and such payment shall free the goods to placebf destination on the railway.
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