Directory_and_Chronicle_1908 — Page 278

CUSTOMS TARIFF OF JAPAN

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exception, however, of alcohol, alcoholic liquors, sugar, and articles which enjoyed exemption from import duty, or a drawback thereof under Arts. VIII and IX;

16. Receptacles of exported goods named by Ordinance when such receptacles are re-imported;

17.—Fish, shellfish, mollusca, sea-animals, see-weeds, and other aquatic products caught‹r gathered by vessels which set out for the purpose from this country, and manufactures thereof which are simple in workmanship; they must, however, be imported by the said vessels or vessels attached thereto;

18.-Articles for ship's use delivered in an open port to warships and vessels bound for foreign countries;

19.-Wreckages and equipments of Japanese vessels which have been ship-

wrecked;

20.-Exported goods shipped by vessels clearing ports in this country, which are brought back on account of the shipwreck of such vessel";

21.-Horses, cattle, and swine for breeding imported by the State and prefec- tures, horses for breeding imported by horse-breeding associations, and cattle for Freeding imported by cattle-breeding associations.

Article VIII.-The following articles are exempted from import duty if they are to be re-exported within one year from the date of importation; but security corres- ponding in amount to the duty must be ter.dered at the time of importation:--

1.—Articles imported for the purpose of having work done thereto, which are named by Imperial Ordinance;

2.--Articles imported for repair ;

3--Articles imported for the use of travellers engaged in scientific research; 4-Articles imported for the purpose of trial;

5-Articles imported for use in theatrical and other per ormances.

Article IX.-When articles named by Ordinance have been manufactured with importel raw materials and exported to foreign countries, the whole or part of the import duty on such materials may be refunded in a manner to be determined by Ordinance.

When manures named by Ordinance have been manufactured with imported raw materials, the whole or part of the import duty on such materials may be refunded in a manner to be determined by Ordinance.

Any person who obtains or attempts to obtain by fraud or dishonest action the refundment mentioned in the preceding two paragraphs shall be dealt with according to the provision of Art. LXXV of the Customs Duties Law.

Article X.-The importation of the articles specified hereunder is prohibited :--- 1.-Opium and utensils for smoking opium (excepting such as are imported by the Government).

2.-Coins, bank-notes, and Imperial Government certificates, which are cour.ter- feit, altered, or imitations;

3.-Books, pictures, carvings, and other articles, which are considered injurious to public security or morals;

4.-Articles which infringe patents, new devices for practical use, designs, trademarks, and copyrights;

5. -Articles the importation of which has been prohibited by laws and Ordinances

ADDITIONAL ARTICLES.

Article XI.-The date at which the present Law will be put in operation shall be determined by Imperial Ordinance.

Article XII.-The provisions relating to import duties in Arts. II and III of the Extraordinary Special Tax Law and Law No. 85 of the Thirty-third Year of Meiji (1900), are abolished.

Imperial Ordinance No. 52 of the 39th year of Meiji (1906).

The Customs Tariff Law shall be put into force on and after the 1st of October of the 39th year of Meiji (1906).

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