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ARTICLE IX.
Chinese goods which are imported into Hong Kong from a treaty port in China, and which are re-exported to the same or another treaty port in China within one year of their arrival in Hong Kong, shall be re-admitted into China free of import duty, if they are in their original packages or if permission has been received from the Chinese Maritime Customs for their repacking. They shall also be re-admitted into China free of coast trade duty if coast trade duty is hereafter abolished in the case of Chinese goods imported into one treaty port in China from another treaty port in China.
Foreign goods which are shipped from one treaty port in China for another treaty port in China with an exemption certificate, or with the cargo certificate marked "Duty paid on import to be re-examined", or under any other arrangement intended to free such goods from import duty at the port of destination, and which are landed in Hong Kong and are re-exported to the same or another treaty port in China within one year of their arrival in Hong Kong, shall be re-admitted into China free of import duty if they are in their original packages or if permission has been received from the Chinese Maritime Customs for their repacking. If any such goods are re-exported from Hong Kong to some place other than China they shall be entitled to a drawback of the amount of import duty originally paid by them upon importation into China.
Chinese bulk cargo which is imported into Hong Kong from a treaty port in China, and which is re-exported from Hong Kong to the same or another treaty port in China within one year of its arrival in Hong Kong, shall be re-admitted into China free of import duty, provided that it remains in its original condition. It shall also be re- admitted into China free of coast trade duty if coast trade duty is hereafter abolished in the case of Chinese bulk cargo imported into one treaty port in China from another treaty port in China.
In this Article "foreign goods" means non-Chinese goods, and "treaty port" in- cludes the existing treaty ports and self-opened ports, and any place in China now hereafter appointed as a place of entry for foreign goods.
ARTICLE X..
or
Goods of any description manufactured in the Colony of Hong Kong and its new territories entering China, whether forwarded to any part of China other than the port of entry or not, shall be treated no less favourably as regards payment of any duties, dues, internal charges, taxes or other payments of any kind than any goods of a similar nature manufactured in China, so that the total payments on such goods shall not be more than the total payments upon any goods of a similar nature manufactured in China, including the payments, if any, on raw or semi-manufactured material used in such manufacture.
7 FE
ARTICLE XII.
For the promotion of accurate knowledge and in the interests of the Chinese revenue the Hong Kong Government will, so far as the conditions of the free port admit of it, collect and publish statistics of imports and exports.
ARTICLE XIII.
Office and warehouse accommodation for the examination and storage of goods carried by the Kowloon-Canton Railway and for the payment of duties thereon will be provided at reasonable rates by the Hong Kong Government. Such duties will be collected by the Chinese Maritime Customs under regulations to be mutually agreed upon, under the following general conditions:—
(a) Goods leaving Kowloon for China by train stopping at no intermediate station
in British territory shall pay Customs import duty prior to departure.
(b) Goods arriving at Kowloon from China uncovered by Customs documents shall
pay Customs export duty prior to release.
(c) Goods leaving Kowloon by train that stops at intermediate stations in British territory and goods placed on the train at stations in British territory other than the Kowloon Station may pay duty either at Kowloon or at the Chinese frontier station at Shumchun.
(d) Goods not covered by Customs documents, which leave Shumchun for stations in British territory other than the Kowloon Station, shall pay duty at Shum- chun.
ARTICLE XIV.
It is agreed that for purposes of payment of duty and dues to the Chinese Maritime Customs in Hong Kong the rate of exchange between the Haikuan tael and Hong Kong currency shall not be at less favourable te than the rate in force in the Canton Custom TO THE
PAYER A House.
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ARTICLE XV.
If in any application to the Chinese Maritime Customs in Hong Kong a false declara- tion is made regarding quantity, quality, nature, or value of any dutiable goods or articles carried or intended to be carried by rail, launch, junk, or other means, the Govern- ment of Hong Kong shall, upon request being made by the Chinese Maritime Customs, seize the goods or articles in respect of which such false declaration has been made as security for the payment to the Chinese Maritime Customs of such dues as would be payable under the regulations of the Chinese Maritime Customs if the seizure had taken place in China. If such dues are not paid the Hong Kong Government shall be entitled to recover them on behalf of the Chinese Maritime Customs by legal proceedings against the owner
or legal against the goods or articles. The person who made the false declaration shall d also be liable upon conviction at the prosecution of the Hong Kong Government to a fine and imprisonment.
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