Directory_and_Chronicle_1927 — Page 231

DRAFT CUSTOMS TARIFF LAW

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17.-Exported articles which are re-imported within five years without any change in the character and form as at the time of exportation, excepting, however, alcohol, alcoholic liquors, sugar, and articles which were exempted from import duty -or granted a drawback thereof under Art. VIII. or Art. IX. ;

18.-Receptacles of exported goods designated by ordinance when such re- ceptacles are re-imported;

19.-Fish, shell-fish, mollusca, sea-animals, seaweeds, and other aquatic products caught or gathered by vessels which set out for the purpose from Japan, and their manufactures of simple process, provided that they are imported by the same vessels or vessels attached thereto;

20.-Articles for ship's use delivered in open ports to warships and vessels bound for foreign countries;

21.-Wreckages and equipments of shipwrecked Japanese vessels;

22.-Exported goods shipped by vessels which cleared Japanese ports, and brought back on account of the shipwreck of such vessels;

23.-Horses, cattle, swine, sheep, and poultry, for breeding imported by the State .and prefectures, and horses and cattle for breeding imported by associations of

horse or cattle breeding.

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, provided that security corresponding in amount to the duty is deposited at the time of im- portation :-

1. Articles imported for the purpose of having work done thereon, which are -designated by ordinance;

2.-Receptacles of imported goods, designated by ordinance;

3.-Articles imported for repair;

4.-Articles imported for the purpose of scientific research;

5.-Articles imported as articles for trial;

6.-Samples imported for the purpose of collecting orders;

7.-Articles imported for use in theatrical and other performances.

Article IX.-When articles designated by ordinance have been manufactured with imported raw materials and are 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 designated by ordinance have been manufactured with imported <raw materials, the whole or part of the duty on such materials may be refunded in a

manner to be determined by ordinance.

Any person who obtains or attempts to obtain fraudulently or illegally the <refundment mentioned in the preceding two paragraphs shall be dealt with accord-

ing to the provision of Art. LXXV. of the Customs Duties Law,

up in

Article X.-Imported manufactured articles which are furnished or fitted -a vessel which is constructed in Japan are exempted from import duty if they are exported together with such vessel within two years from the date of importation provided that security corresponding in amount to the duty is deposited at the time of importation.

Article XI.-The importation of the articles specified hereunder is prohibited:- 1.-Opium and utensils for smoking opium, excepting those imported by the Government;

2.-Counterfeit, altered, or imitation coins, paper money, bank notes, and negotiable papers;

3.-Books, pictures, carvings, and other articles injurious to public security or

morals;

4.-Articles which infringe rights in patents, utility models, designs, and trade- marks and copyrights.

SUPPLEMENTARY ARTICLE

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