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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 rate than the rate in force in the Canton Custom House.
ARTICLE XV.
If in any application to the Chinese Maritime Customs in Hong Kong a false declaration 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 Government 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 against the goods or articles. The person who made the false declaration shall also be liable upon conviction at the prosecution of the Hong Kong Government to a fine and imprisonment.
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