Directory_and_Chronicle_1905 — Page 474

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COMMERCIAL TREATY BETWEEN CHINA AND PORTUGAL

report to the Kungpei-kuau Customs for examination of cargo and payment of duties in accordance with Special Regulations to be framed for this purpose by the two High Contracting Parties. Such vessels may engage in all lawful trade, including the tow- age of junks and conveyance of passengers and cargo, subject to the regulations for the time being in force.

The privileges hereby granted are granted on the express understanding that Special Regulations shall be framed defining in detail the conditions under which such traffic may be carried on. Until, then, the said Regulations have been agreed upon and published, the Article shall not become operative; and subsequently only on complianco with the said Regulations.

Art. VI.-Portugal having the right of most favoured nation treatment, it is clearly stipulated that any advantages China may think fit to grant to any nation in the importation of agricultural products, specially wines and oil, or in the importa- tion of industrial products, specially woollen and cotton goods and preserved food stuffs, shall be extended to similar Portuguese goods on exactly the same conditions. It is also clearly understood that Portuguese wine of all kinds proved by means of certificate of origin, issued by Portuguese Consuls, to have been imported from Portugal, direct or otherwise, shall when their alcoholic strength exceeds 14° pay the duty leviable according to the annexed tariff on wines exceeding 14° of alcholic strength. Wine passed through the Chinese Customs under designation

"Port Wine' shall not be entitled to the benefit of this Article unless accompanied by a certificate of origin as above.

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Art. VII. Portuguese subjects may frequent, reside at, and carry on trade, industries and manufactures, and pursue any other lawful avocation in all the ports and localities in China which have already been or many hereafter be opened to foreign residence and trade; and wherever in any such ports or localities a special area has been or may hereafter be set apart for the use and occupation of foreigners, Portuguese subjects may therein lease land, erect buildings, and in all respects enjoy the same privileges and immunities as are granted to subjects of the most favoured nations. Art. VIII. Whereas China, with the object of reforming its fiscal system, proposes to levy a surtax in addition to the tariff duties on all goods passing through the customs houses, whether maritime or inland and frontier, in order to make good the loss incurred by the complete abolition of likin, the Portuguese Government agrees that foreign goods imported into China by Portugeuse subjects shall on entry pay an import surtax equivalent to one and a half times the duty fixed by the Import Tariff as now revised, and that Chinese produce exported abroad by Portuguese sub- jects shall pay export duties, inclusive of the tariff export duty, not exceeding seven and a half per cent. ad valorem, provided always that such import surtax and export duties have been accepted by all the Powers having treaties with China. With regard to the produce tax, consumption tax, and excise, as well as the duties on native opium and salt, leviable by China, Portugal further agrees to accept the same arrangements as shall be agreed upon between all the Treaty Powers and China. It is, however, understood that the commerce, rights, and privileges of Portugal shall not, in consequence of this undertaking, be placed in any way at a disadvantage as compared with the commerce, rights, and privileges of any other power.

Art. IX.-Drawback certificates for the return of duties shall be issued by the Imperial Maritime Customs to Portuguese subjects within twenty-one days from the date of presentation to the Customs of the papers entitling the applicant to receive such drawback certificates. These certificates will be accepted at their face value by the Customs authorities at the port of issue in payment of duties of all kinds, ton- nage dues excepted; or shall, in the case of drawbacks for duty paid on foreign goods re-exported abroad within three years from the date of importation, be redeemable in full in ready money by the Imperial Maritime Customs at the port of issue, at the option of the holders thereof. But if, in connection with any applica. tion for a drawback certificate, the Customs authorities discover an attempt on the part of a Portuguese subject to defraud the revenue, he shall be liable to a fine not exceeding five times the amount of the duty whereof he attempted to defraud the

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UNIVERSITY OF MICHIGAN