THE HONG KONG GOVERNMENT GAZETTE, JULY 27, 1928.
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4. When, by reason of a case of force majeure, which must be duly justified, an aircraft crosses the frontier at any other point than those designated it shall land at the nearest customs aerodrome on its route. If it is forced to land before reaching this aerodrome it shall inform the nearest police or customs authorities.
It will only be permitted to leave again with the authorisation of these authorities, who shall, after verification, stamp the log-book and the manifest provided for in paragraph 5; they shall inform the pilot of the customs aerodrome where he must necessarily carry out the formalitics of customs clearance.
5. Before departure, or immediately after arrival, according to whether they are going to or coming back from a foreign country, pilots shall show their log-books to the authorities of the aero- drome and, if necessary, the manifest of the goods and supplies for the journey which they carry.
6. The manifest is to be kept in conformity with the attached form No. 1.
The goods must be the subject of detailed declarations in conformity with the attached form No. 2, made out by the senders.
Every contracting State has the right to prescribe for the insertion either on the manifest or on the customs declaration of such supplementary entries as it may deem necessary.
7. In the case of an aircraft transporting goods the customs officer, before departure, shall examine the manifest and declarations, make the prescribed verifications and sign the log-book as well as the manifest. He shall verify his signature with a stamp. He shall seal the goods or sets of goods, for which such a formality is required.
On arrival the customs officer shall ensure that the seal is unbroken, shall pass the goods, shall sign the log-book and keep the manifest.
In the case of an aircraft with no goods on board, the log-book only shall be signed by the police and customs officials.
The fuel on board shall not be liable to customs duties provided the quantity thereof does not exceed that needed for the journey as defined in the log-book.
8. As an exception to the general regulations, certain classes of aircraft, particularly postal air- craft, aircraft belonging to aerial transport companies regularly constituted and authorised and those belonging to members of recognised touring societies not engaged in the public conveyance of persons or goods, may be freed from the obligation of landing at a customs aerodrome and authorised to begin or end their journey at certain inland aerodromes appointed by the customs and police administration of each State at which customs formalities shall be complied with.
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However, such aircraft shall follow the normal air-route, and make their identity known by signals agreed upon as they fly across the frontier.
Regulations applicable to Aircraft and Goods.
9. Aircraft landing in foreign countries are in principle liable to customs duties if such exist.
If they are to be re-exported, they shall have the benefit of the regulations as to perinit by bond or deposit of the taxes.
In the case of the formation, between two or more countries of the Union, of touring societies, the aircraft of the said countries will have the benefit of the regulations of the "Triptyque".
10. Goods arriving by aircraft shall be considered as coming from the country where the log- book and manifest have been signed by the customs officer.
As regards their origin and the different customs regimes, they are liable to the regulations of the same kind as are applicable to goods imported by land or sea.
11. With regard to goods exported in discharge of a temporary receiving or bonded account or liable to inland taxes, the senders shall prove their right to send the goods abroad by producing a certificate from the customs of the place of destination.
Air Transit.
12. When an aircraft to reach its destination must fly over one or more contracting States, without prejudice to the right of sovereignty of each of the contracting States, two cases must be distinguished:-
1. If the aircraft neither sets down nor takes up passengers or goods it is bound only to keep to the normal air-route and make itself known by signals when passing over the points designated for such purpose.
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