126
REGULATIONS FOR KRITISH TRADE WITH COREA
chandise. If it is not produced, or if its absence is not satisfactorily accounted for, the owner shall be allowed to land his goods on payment of double the Tariff duty. but the surplus duty so levied shall be refunded on the prod ction of the invoice.
2.- All goods so entered may be examined by the Customs officers of the places appointed for the purpose. Such examination shall be made wi hout delay or injury to the merchandize, and the packages shall be at once resorted by tlie Customs authorities to their original condition, in so far as may be practicable.
3. Should the Customs authorities consider the value of any goods paying an ad valorem duty as declared by the importer or exporter insufficient, they shall call upon him to pay duty on the value determined by an appraisement to be made by the Customs appraiser. Bt should the importer or exporter te dissatisfied with that appraisement, he shall within twenty-four hours (exclusive of Sundays and holidays) st.te his reasons or such dissatisfaction to the Commissioner of Cstoms, and shall appoint an appraiser of his own to make a re-appraisement. He shall then declare the vale of the goods as determined by such re-apprais ment. The Commissioner of Customs will thereupon, at his option, either assess the duty on th value deter- mined by this re-appraisement, or will purchase the goods from the importer or exporter at the price thus determined, with the addition of five per cent. In the latter case the purchas money shall be paid to the importer or exporter w.thin five days from the date on which he has declared the value determined by his own appraiser.
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4.-Upou all goods damaged ou the voyage of importation a fair reduction of duty -hall be allowed, proportionate to their deterioration. If any disputes a ise as to the amount of such reduction, they shall be settled in the manner pointed out in the preceding clause.
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5.-All goods .ntended to be xporte shall be eutered at the Corean Custom- house before they are shipped. The application to ship shall be made in writing, and shall state the name of the vessel by which the goods are to be exported, the marks and number of the packag 8, and the quantity, description, and value of the contents. The exporter shall certify in writing that the application gives a true account of all the goods cutained herein, and shall sign his name hereto.
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6.—No goods shall be landed on shipped at other places than those fixed by the Corean Cu toins authorities, or bet een the hours of sunset and sunrise, or on Sundays or holidays, without the special permission of the Customs authorities, who will be entitled to reasonable ees for the extra duty thus performed.
7.-Claims by importers or e porters for duties paid in exe ss, or by the Customs authorities for duties hic have not been fully paid, shall be entertained only when made within thirty days from the date of payment.
8.-No entry will be required in the case of provisions for the use of British ships, their crews and passengers, nor for the baggage of the latter which may be lauded or shipped at any time after examination by the Customs officers.
9.-Vessels needing repairs may land their cargo for that purpose without the payment of d ty. All goods so landed shall remain in charge of the Corean Autho- rities, and all just charges for storage, labour, and supervision shall be paid by the master. But if any portion of such cargo be sold, the duties of the Tariff shall be paid on the portion so disposed of.
10.-Any person desiring to tranship cargo shall obtain a permit from the Customs authorities beiore doing so.
III.—Protection of the Revenue
1.-The Customs authorities shall have the right to place Customs officers of board any British merchant vessel in their ports. All such Customs officers shall have access to all parts of the snip in which cargo is stowed. They shall be treated with civility, and such reasonable accommodation shall be allowed to them as the ship affords.
2.—The hatches and all other places of entrance into that part of the ship wher cargo is stowed may be secured by the Corean Customs officers between the hours of sunset and sunrise, and on Sundays and holidays, by affixing seals, locks, or othe
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