Directory_and_Chronicle_1926 — Page 100

48

REVISED IMPORT TARIFF ·

RULES

RULE I.

Imports unenumerated in this Tariff will pay Duty at the rate of 5 per cent. ad valorem; and the value upon which Duty is to be calculated shall be the wholesale market value of the goods in local currency. This market value when converted into Haikwan Taels shall be considered to be higher than the Duty-paying value by the amount of the Duty on the goods and 7 per cent. of the Duty-paying value of the goods.

If the goods have been sold before presentation to the Customs of the Application to pay Duty, the gross amount of the bond fide contract will be accepted as evidence of the market value. Should the goods have been sold on c. f. and i. terms, that s to say, without inclusion in the price of Duty and other charges, such c. f. and i. price shall be taken as the value for Duty-paying purposes without the deduction mentioned in the preceding paragraph. The importer, if dissatisfied with the decision of the Customs as to the value or classifica- tion of imported goods, or the amount of Duty or charges assessed thereon, may, within twenty days after the filing of the Application to pay Duty or other Customs entry, file a protest in writing with the Commissioner of Customs, setting forth specifically his objection thereto. Pending a final decision in the case, the merchandise may be released to the importer upon the deposit of full Duties and such additional Duties as may be claimed by the Customs, provided the case, in the opinion of the Customs, can be heard satisfactorily after the release of the merchandise from Customs custo ly. Upon the filing of protest the Commissioner shall, within fifteen days thereafter, review his decision, and if the protest is not sustaine shall be referred to a Board of Arbitration, composed as follows:-

An official of the Customs;

A merchant selected by the Consul of the importer; and

the case

A merchant, differing in nationality from the importer, selected by the Senior

Consul.

Questions regarding procedure, etc., which may arise during the sittings of the Board shall be decided by the majority. The final finding of the majority of the Board, which must Le announced within fifteen days of the reference (not including holidays), will be binding upon both parties. Each of the two merchants on the Board will be entitled to a fee of Ten Haikwan Taels. Should the Board sustain the Customs valuation, or, in the event of not sustaining that valuation, should it decide that the goods have been undervalued by the importer to the extent of not less than 7 per cent., the importer will pay the fees; if other- wise, the fees will be paid by the Customs. Should the Board decide that the correct value of the goods is 20 per cent, (or more) higher than that upon which the importer originally claimed to pay Duty, the Customs authorities may retain possession of the goods until full Duty has been paid and may levy an additional Duty equal to four times the Duty sought to be evaded,

In all cases invoices, when available, must be produced if required by the Customs.

RULE II.

The following will not be liable to Import Duty: Foreign Rice, Cereals, and Flour; Gold and Silver, both Bullion and Coin; Printed Books, Charts, Maps, Periodicals and Newspapers. A freight or part freight of Duty-free commodities (Gold and Silver Bullion and Foreign Coins excepted) will render the vessel carrying them, though no other cargo be on board, liable to Tonnage Dues.

Drawbacks will be issued for Ship's Stores and Bunker Coal when taken on board

RULE III.

Except at the requisition of the Chinese Government, or for sale to Chinese duly authorised to purchase them, Import trade is prohibited in all Arms, Ammunition, and Munitions of War of every description. No Permit to land them will be issued until the Customs have proof that the necessary authority has been given to the Importer. Infraction of this rule will be punishable by confiscation of all the goods concerned. The import of Salt is absolutely prohibited.

RULE IV.

The importation of Opium and Poppy Seeds is absolutely prohibited. The importation of the following articles is prohibited except under bond by qualified medical practitioners, druggists, and chemists: Morphia and Cocaine and Hypodermic Syringes; Anti-Opium Pills containing Morphia, Opium, or Cocaine; Stovaine, Herqin, Thebaine, Ghanja, Hashish, Bhang, Cannabis Indica, Tincture of Opium, Laudanum, Codeine, Dionin, and all other derivatives of Opium and Cocaine.