See p.
1 - In the present edition of the Chinese Tariff of 1858 for the trade under the cognizance of the Inspectorate General of Customs, the Import and Export divisions of the original Tariff, and the Lists of Duty-free, of Exceptional and of Contraband Goods, based on Rules 2, 3, and 5 of the original "Rules appended to the Tariff", hqve been amalgamated and arranged alphabetically ; but the articles, originally Duty free, which were made liable to Duty on importation under the International Protocol of 1901 have been omitted.
2 - The decisions of the Chinese Government qffecting the originql Tariff which have come into operation since it was first published have been entered in their proper order.
3 - Of the decisions given since the issue of the original Tariff, the present voume comprises only those which affect Customs practice at all the Treaty Ports, local rulings not having been included.
4 - This Tariff is now applied to the interport trade at all ports.
5 - By order of the Government a surtax amounting to an additional half Duty is leviable in all cases where Interport Duty is charged.
N.B.
(a) Generally speaking articles which have been manufactured, assembled, etc. in China from duty-paid foreign materials, and goods which have been blended, diluted, or the original condition of which has been otherwise altered since importation, assume the status of native products and are charged Duty on export.
(b) Chinese factory products moved within China shall receive the same Duty treatment as is now accorded to ordinary native goods, that is, Chinese factory products when sent anywhere in China shall be liable as privileged goods to single Duty, but only if non-privileged goods in similar circumstances would be liable to Interport duty. Goods liable to consolidated tax remain unaffected by the above ruling.
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