Directory_and_Chronicle_1914 — Page 217

TREATY BETWEEN CHINA AND JAPAN

215

Art. X.-All articles duly imported into China by Japanese subjects or from Japan shall, while being transported, subject to the existing Regulations, from one open port to another, wholly exempt from all taxes, imposts, duties, lekin, charges and exactions of every nature and kind whatsoever, irrespective of the nationality of the owner or possessor of the articles, or the nationality of the conveyance or vessel in which the transportation is made.

Art. XI-It shall be at the option of any Japanese subject desiring to convey duly imported articles to an inland market, to clear his goods of all transit duties by payment of a commutation transit tax or duty, equal to one-half of the import duty in respect of dutiable articles, and two and a half per cent. upon the value in respect of duty-free articles; and on payment thereof a certificate shall be issued which shall exempt the goods from all further inland charges whatsoever.

It is understood that this Article does not apply to imported Opium. Art. XII.-All Chinese goods and produce purchased by Japanese subjects in China elsewhere than at an open port thereof and intended for export abroad, shall in every part of China be freed from all taxes, imposts, duties, lekin, charges and exactions of every nature and kind whatsoever, saving only export duties when exported, upon the payment of a commutation transit tax or duty calculated at the rate mentioned in the last preceding Article, substituting export duty for import duty, provided such goods and produce are actually exported to a foreign country within the period of 12 months from the date of the payment of the transit tax All Chinese goods and produce purchased by Japanese subjects at the open ports of China and of which export to foreign countries is not prohibited, shall be exempt from all interual taxes, imposts, duties, lekin, charges and exactions of every nature and kind whatsoever, saving only export duties upon exportation, and all articles purchased by Japanese subjects in any part of China, may also, for the purposes of export abroad, be transported froni open port to open port subject to the existing Rules and Regulations.

Art. XIII.-Merchandise of a bona fide foreign origin, in respect of which full import duty shall have been paid, may at any time within three years from the date of importation. be re-exported from China by Japanese subjects to any foreign country, without the payment of any export duty, and the re-exporters shall, in addition, he entitled forthwith to receive from the Chinese Customs drawback certi- ficates for the amount of import duty paid thereon, provided that the merchandise remains intact and unchanged in its original packages. Such drawback certificates shall be immediately redeemable in ready money by the Chinese Customs Authorities at the option of the holders thereof.

Art. XIV. The Chinese Government consents to the establishment of Bonded Warehouses at the several open ports of China. Regulations on the subject shall be made hereafter,

Art. XV.-Japanese merchant vessels of more than 150 tons burden, entering the open ports of China, shall be charged tonnage dues at the rate of 4 mace per registered ton; if of 150 tons and under, they shall be charged at the rate of 1 mace per registered ton. But any such vessel taking its departure within 48 hours after arrival, without breaking bulk, shall be exempt from the payment of tonnage dues.

Japanese vessels having paid the above specified tonnage dues shall thereafter be exempt from all tonnage dues in all the open ports and ports of call of China, for the period of four months from the date of clearance from the port where 'th pay- ment of such tonnage dues is made. Japanese vessels shall not, however, be required to pay tonnage dues for the period during which they are actually undergoing repairs in China.

No tonnage dues shall be payable on small vessels and boats employed by Japanese subjects in the conveyance of passengers' baggage, letters, or duty-free articles between any of the open ports of China. All small vessels and cargo boats, however, conveying merchandise which is, at the time of such conveying, subject to duty, shall pay tonnage dues once in four months at the rate of 1 mace per fon,