Directory_and_Chronicle_1915 — Page 100

CUSTOMS TARIFF

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2.-The exceptions are as follows:---

(a.) Foreign Rice, Cereals and Flour, as well as Gold and Silver, coined and

uncoined, are exempt from duty.

(b.) The Import Duty on Opium remains unchanged at thirty taels, that and lekin at the rate of eighty taels, or one hundred and ten taels in all, per picul, being payable simultaneously, as at present.

(c.) Foreign Goods on the way to China or which shall have been despatched to China within six days after the signature of the Protocol—that is, on or before the 13th September-are to pay Import Duty according to the old Tariff, a fixed duty if enumerated, and an ad valorem 5 per cent. duty if unenumerated, and are to be exempt from duty if on the Duty-free list. Goods despatched after the 13th September are to pay an effective 5 per cent. according to the new rule.

(d.) Merchandise taken out of bond is to pay duty according to its liability on the day of bonding-that is, if already in bond, or if bonded on any future day, but forming part of a cargo now on the way to China, or despatched to China on or before the 13th September, it is to be treated according to the old Tariff and Tariff Rules. All other bonded imports are to pay an effective 5

per cent.

(e.) Whatever is imported for the use of Legations at Peking is exempt from Import Duty-applications for Exemption Permits, etc., to be countersigned and sealed by the Consulate of the Legation concerned. (f.) Whatever is shipped or discharged for the use of Foreign forces, military or naval, is exempt from Import Duty-applications for Exemption Permits, etc., to be countersigned and sealed by the Consulate of the flag concerned.

to fix duties will be the average

Where the valuation

3. The values on which the new Tariff is values for the three years 1897, 1898, 1899. is questioned, the market value of the day minus duty and charges, or where that cannot be ascertained, invoice value plus 10 per cent. will rule instead; but as this will involve detention of goods concerned at owner's risk and expense till such market, or, failing market, invoice value can be ascertained and settled, it is hoped the valuation

will be acquiesced in.

4-Goods exported pay duty according to the Tariff hitherto existing.

5.-Coast Trade Duty, which is not an Import Duty, but a Coast Duty on native produce inwards, remains as before, and is not affected by the effective 5 per cent. rules.