| Yarn—Continued. | ||
| Cotton— | H'k. Tls. | |
| Bleached or gray | per picul | 0.950 |
| Dyed | 5 per ct. | |
| Gray | per picul | .950 |
| Mercerized or gassed | 5 per ct. | |
| Wooloa or berlinette | per picul | 3.500 |
| Wool, Berlin | do | 4.000 |
| Woolen and worsted (not including Berlin wool) | do | 5.300 |
Note.—If any of the articles enumerated in this tariff are imported in dimensions exceeding those specified, the duty is to be calculated in proportion to the measurements as defined.
RULES.
Rule I.
Imports unenumerated in this Tariff will pay Duty at the rate of 5 per cent. ad valorem; and the value upon which Duty is to be calculated shall be the market value of the goods in local currency. This market value when converted into Haikwan Taels shall be considered to be 12 per cent. higher than the amount upon which Duty is to be calculated.
If the goods have been sold before presentation to the Customs of the Application to pay Duty, the gross amount of the bona fide contract will be accepted as evidence of the market value. Should the goods have been sold on c. f. and i. terms, that is to say, without inclusion in the price of Duty and other charges, such c. f. and i. price shall be taken as the value for Duty-paying purposes without the deduction mentioned in the preceding paragraph.
If the goods have not been sold before presentation to the Customs of the Application to pay Duty, and should a dispute arise between Customs and importer regarding
the value or classification of goods, the case will be referred to a Board of Arbitration composed as follows:
An official of the Customs; a merchant selected by the Consul of the importer; and a Merchant differing in nationality from the importer, selected by the Senior Consul.
Questions regarding procedure, etc., which may arise during the sittings of the Board shall be decided by the majority. The final finding of the majority of the
Board, which must be announced within fifteen days of the reference (not including holidays), will be binding upon both parties. Each of the two merchants on the Board will be entitled to a fee of Ten Haikwan Taels. Should the Board sustain the Customs valuation, or, in the event of not sustaining that valuation, should it decide that the goods have been undervalued by the importer to the extent of not less than 7½ per cent., the importer will pay the fees; if otherwise, the fees will be paid by the Customs. Should the Board decide that the correct value of the goods is 20 per cent. (or more) higher than that upon which the importer originally claimed to pay Duty,
the Customs authorities may retain possession of the goods until full Duty has been paid and may levy an additional Duty equal to four times the Duty sought to be
evaded.
In all cases invoices, when available, must be produced if required by the Customs.
Rule II.
The following will not be liable to Import Duty: Foreign Rice, Cereals, and Flour; Gold and Silver, both Bullion and Coin; Printed Books, Charts, Maps, Periodicals,
and Newspapers.
A freight or part freight of Duty-free commodities (Gold and Silver Bullion and Foreign Coins excepted) will render the vessel carrying them, though no other cargo
be on board, liable to Tonnage Dues.
Drawbacks will be issued for Ships Stores and Bunker Coal when taken on board.
Rule III.
Except at the requisition of the Chinese Government, or for sale to Chinese duly authorized to purchase them, Import trade is prohibited in all Arms, Ammunition,
and Munitions of War of every description. No Permit to land them will be issued until the Customs have proof that the necessary authority has been given to the
importer. Infraction of this rule will be punishable by confiscation of all the goods concerned. The import of Salt is absolutely prohibited.
| Sheng Hsuan-huai | |
| Lu Hai-huan | |
| Subject to the approval of His Imp. & Roy. | |
| Apostolic Majesty’s Government | E. v. Hirsch |
| Ad referendum | D. Siffert. |
| Dr Boyé. | |
| Jas. L. Mackay | |
| E. Hioki, | |
| M. Odagiri | |
| J. Yamaoka | |
| Ad referendum advocaat | F. B. v'Jacob |
| John Goodnow |
