CO129-521-14 Chinese Customs- proposed agreement with Hong Kong 31-10-1930 - 10-1-1931 — Page 66

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ARTICLE XX.

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 Hongkong Government. Such duties will be collected by the staff seconded as aforesaid to the office of the Hongkong Superintendent of Imports and Exports under the following general conditions:-

(a) Goods leaving Kowloon for China by a train stopping at no intermediate station

in British territory shall pay Customs import duty prior to departure.

(6) Goods arriving at Kowloon from China uncovered by Customs documents shall

pay Customs export duty prior to release.

(c) Goods leaving Kowloon by a 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 Kowloon Station shall pay duty at Shumchun.

ARTICLE XXI.

It is agreed that for purposes of payment of duty and dues to the Chinese Maritime Customs in Hongkong the rate of exchange between the Haikwan tael and Hongkong currency shall not be less favourable to the payer than the rate in force in the Canton Custom House.

ARTICLE XXII.

If any false declaration is made regarding quantity, quality, nature, or value of dutiable goods or articles carried or intended to be carried by rail, steamer, launch, junk, or other means in respect of which Chinese dues are payable, the goods or articles in respect of which such false declaration has been made shall be liable to seizure and confiscation. If dues are not

paid, the Hongkong 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 prosecu- tion of the Hongkong Government to a fine and imprisonment.

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ARTICLE XXIII.

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Beth Governments agree to take the necessary steps to enforce the foregoing Articles by such ordinances, enactments, or regulations as may be appropriate to give them the force of law.