FO371-23514 — Page 220

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4.

Attempted frauds on revenue discovered by examination

during the year consisted chiefly of under-declaration and

presentation of false invoices.

Of the latter the most

interesting cases were those discovered by the Parcel Duty

Office in June. During this month 2 seizures were made of

Omega watches which were worth about G.U. 15,000.00 but declared at only about one-quarter of the original cost. In one case the declared value was supported by obviously false invoices (printed in either Dairen or Tientsin), and in the other a very much undervalued Dairen invoice purporting

The parcels to prove a business transaction was produced.

came from Switzerland, addressed to Dairen, but redirected to Tientsin, presumably on account of the currency regula- tions in force at Dairen and certain regulations imposed on

There was reason to importation of foreign luxury articles.

As there were

believe that the watches were imported into Tientsin to be

subsequently smuggled back into Dairen. possibilities that similar parcels would be directed to other ports for importation, this information was passed on to

Shanghai, Tsingtao, Chefoo and Chinwangtao,

In all, 366 seizure cases of various descriptions,

including salt, narcotics and bank-notes, were dealt with during the year, most of which were effected by the Search

Parties at Tientsin and Tangku. The total value of the goods confiscated aggregated to G. U. 39,977.36 and $84,372.89 and fines inflicted realised $12,713.80.

CUSTOM HOUSE,*

Tientsin, 20th January 1939.

(Signed) W. R. Myers,

(W. R. Myers), Commissioner.

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