Directory_and_Chronicle_1930 — Page 208

DRAFT CUSTOMS TARIFF LAW

Article I.-Customs duties shall be imposed according to the annexed Tariff upon articles imported from foreign countries.

Article II.-Duty upon an article subject to ad valorem duty shall be levied according to the value thereof at the time of its arrival at the port of importation.

Article III.—With regard to those articles in respect of which it is found advisable to convert the ad valorem duties into specific duties, such conversion may be made by Imperial Ordinance on the basis of the average values for a period of not less than six months.

Articles enumerated in the annexed Tariff may be further classified or their gross weight may be taken, in determining the rates of the specific duties mentioned in the preceding paragraph.

Article IV. With regard to articles, the produce or manufacture of the regions which do not enjoy the benefit of special conventional arrangements, a benefit not exceeding the limits provided for in those arrangements may, by Imperial Ordinance designating the regions and articles, be extended to such articles, if necessary.

Article V.-With respect to articles, the produce or manufacture of a country in which vessels, or produce or manufacture of Japan are subjected to less favourable treatment than those of other countries, the articles of such country may be designated by Imperial Ordinance, which shall be liable to Customs duties not exceeding in amount the value of such articles in addition to the duties prescribed in the annexed Tariff.

Article VI. In respect of articles on which an export bounty is granted in foreign countries, a Customs duty of the same amount as the said bounty may be imposed by Imperial Ordinance in addition to the duty prescribed in the annexed Tariff.

Article VII. The following articles are exempted from import duty :-

1.-Articles for the use of the Imperial Household;

2.-Articles belonging to chiefs of foreign States, their families, and suites, visiting Japan;

3.-Arms, ammunition, and explosives imported by the Army or the Navy ; 4.—Mineral oils, imported for use as fuel by the Army or the Navy, with a specific gravity exceeding 0.875 at 15 degrees Centigrade;

5.-Warships;

6.-Articles for personal use of foreign Ambassadors and Ministers accredited to Japan and articles for official use of foreign Embassies and Legations in Japan;

7.-Articles for personal use of the members of the Embassies and Legations in Japan of those countries which exempt from Customs duty the articles for personal use of the members of the Japanese Embassies and Legations in such countries and articles for official use of the Consulates in Japan of those countries which exempt from Customs duty the articles for official use of the Japanese Consulates in such countries;

8.-Orders, decorations, medals, and badges conferred upon persons resident in this country;

9.-Records, documents and others papers;

10.-Articles imported as specimens or objects of reference which are to be exhibited in Government or public schools, museums, commercial museums, and other institutions;

11.-Articles contributed for the purpose of charity or relief; 12.-Government monopoly articles imported by the Government; 13.-Samples of merchandise which are only fit to be used as such;

14.-Travellers' effects, and tools and instruments of professional necessity to travellers, in so far as they correspond to the social status of such travellers and are recognised as reasonable by the Customs;

15.-Articles sent back by Japanese military or naval forces and warships abroad; 16.-Effects of persons changing their residences provided that such effects have already been used;