CO129-491 - Public Offices - 1925 — Page 62

[This Document is the Property of His Britannic Majesty's Government.]

CONFIDENTIAL.

(12812)

Notes for the Guidance of the British Delegates to the Special Conference on Chinese Tariff Questions,

Page.

PREAMBLE

L.-Preparations for the Abolition of Li-kin

II. The Coast-Trade Duties

III. Excise on Native Manufactures ..

IV. Uniformity in Customs Duties at Land and Ses Frontiers

V. The Special Surtax on Luxuries

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$

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VI.-The Allocation of the Increased Revenues and the Problem of the Unsecured

Debts

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VIL.-Settlement of Outstanding Questions affecting Foreign Trade and Residence in

China

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VIII.—Machinery of Control and Date of Operation of the Surtax

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IX. Custodian Banks

X. The Chinese Claim to Tariff Autonomy

XI-The Board of Reference

XII.Rules of future Tariff Revisions..

CONCLUSION..

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ANNEXES.

(A.) The Chinese Customs Tariff Treaty of February 6, 1922

(B.) Resolution regarding the Board of Reference

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(C) Extracts from the Mackay Treaty of September 5, 1902, and the Japanese and

American Treaties of October 8, 1908

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(D.) Extract from the Minutes of the Washington Conference regarding the Conditions

for the Abolition of Li-kin

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(E) Exchange of Letters between Mr. Sastri and Mr. Sze regarding the Duties on

Land-borne Goods

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(F.) Mr. Odagiri's Statement regarding Duties on Land-borne Goods

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(G.) Mr. Odagiri's Statement on Chinese Revenue and the Allocation of the Increased

Revenues for the Service of Foreign Loans

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(H.) M. Kammerer's Statement on Chinese Revenue and the Foreign Loan Services (I.) Custodian Banks. Extract from the Minutes of the Washington Conference (J.) Board of Reference. Extracts from the Minutes of the Washington Conference.. (K.) Treaty to Stabilise Conditions in the Far East, to Safeguard the Rights and Interests of China, and to promote Intercourse between China and the other Powers upon the Basis of Equality of Opportunity of February 6, 1922 (L.) Draft Rules for the Periodical Revision of the Chinese Import Tariff (M.) A Scheme for the Abolition of Internal Taxation and Fiscal and Financial

Reconstruction in China, with Annexes..

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PREAMBLE.

THE constitution and functions of the Special Conference are defined in the Chinese Customs Treaty signed at Washington on the 6th February, 1922, and the resolution of the Washington Conference, regarding the Board of Reference, of the 4th February, 1922. These documents (see Annexes (A) and (B)), and the records of the discussions which preceded their adoption, will show the general objects which the signatory Powers sought to attain. In brief, the main objects are to prepare the way for the speedy abolition of li-kin; to determine the conditions on which a customs surtax up to 24 per cent. on ordinary goods and 5 per cent. on luxuries may be levied as an interim measure pending the complete abolition of li-kin; to secure uniformity of customs duties on land and sea frontiers; and to formulate a detailed plan for the constitution of a Board of Reference.

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B

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