Directory_and_Chronicle_1931 — Page 111

TRADE REGULATIONS FOR THE TONKIN FRONTIER

59+

open ports, when once they have been paid, bonds or exemption certificates will never be given in respect of these.

Art. IX.-Chinese merchandise which, after having paid transit and export dues at one of the frontier Customs stations, may be sent to the other frontier Customs station to be sold, shall be subjected on its arrival at the second station only to a payment-called a re-importation duty-of one-half the export duty already collected. The merchandise conformably to the rules established in the open ports may not be transported into the interior by foreign merchants.

If this Chinese merchandise be transported to one of the open ports of China, it will be assimilated to foreign merchandise, and shall pay a new import duty in full, conformably to the general tariff of the Imperial Maritime Customs.

This merchandise will be allowed to pay transit duty on being sent into the in- terior. Chinese merchandise imported from a Chinese seaport into an Annamite port in order to be transported to the land frontier and then to re-enter Chinese territory will be treated as foreign merchandise and will pay the local import dues. This merchandise will be allowed to pay the transit duty on being sent into the interior.

Art. X. Declarations to the Chinese Customs must be made within thirty-six hours of the arrival of the goods under a penalty of Tls. 50 for each day's delay; but the fine shall not exceed Tls. 200. An inexact declaration of the quantity of the goods, if it is proved that it has been made with the intention of evading payment of the duties, will entail upon the merchant confiscation of his goods. Goods not provided with a permit from the chief of the Customs, which are clandestinely introduced by by-ways, and unpacked or sold, or which are intentionally smuggled, shall be entirely confiscated. In every case of false declaration or attempt to deceive the Customs as regards the quality or the real origin or real destination of goods for which transit passes have been applied the goods shall be liable to con- fiscation. The penalties shall be adjudged according to the conditions and proce- dure fixed by the Rules of 31st May, 1868. In all cases where confiscation shall have been declared, the merchant shall be at liberty to recover his goods on payment of a sum equivalent to their value, to be duly settled by arrangement with the Chinese authorities. The Chinese authorities shall have every liberty to devise measures to be taken in China, along the frontier, to prevent smuggling.

Merchandise descending or ascending navigable rivers in French, Annamite, or Chinese vessels will not necessarily have to be landed at the frontier, unless there is an appearance of fraud, or a divergence between the nature of the cargo and the declaration of the manifest. The Customs will only send on board the said vessels agents to visit them.

Art. XI.-Produce of Chinese origin imported into Tonkin by the land frontier shall pay the import duty of the Franco-Annamite tariff. They will pay no export duty on leaving Tonkin. The Imperial Government will be notified of the new tariff which France will establish in Tonkin. If taxes of excise, of consumption, or of guarantee be established in Tonkin on any articles of indigenous production, similar Chinese productions will be subjected, on importation, to equivalent taxes.

Art. XII.-Chinese merchandise transported across Tonkin from one of the two frontier Customs stations to the other, or to an Annamite port to be from thence exported to China, shall be subjected to a specific transit duty which shall not exceed two per cent. of the value. At the point where it leaves Chinese territory this merchandise will be examined by the French Customs authorities on the frontier, who will specify its nature, quantity, and destination in a certificate which shall be produced whenever required by the French authorities during its transport across Tonkin, as well as at the port of shipment.

In order to guarantee the Franco-Annamite Customs against any possible fraud, such Chinese produce, on entering Tonkin, shall pay the import duty.

A transit permit will accompany the goods to the place of leaving the country, whether this be the port of transhipment or the land frontier, and the sum paid by the proprietor of the merchandise will, after deducting the transit dues, be then restored to him in exchange for the receipt delivered to him by the Tonkin Customs.