1924

DRAFT CUSTOMS TARIFF LAW
177
17. —Exported articles which are re-imported within five years without any
• change in the character and form as at the time of exportation, excepting, however,
•alconol, alcoholic liquors, sugar, and articles which were exempted from import duty
or granted a drawback thereof under Art. VIII. or Art. IX. ;
18. —Receptacles of exported goods designated by ordinance when such re¬
ceptacles are re-imported ;
19. —Fish, shell-fish, mollusca, sea-animals, seaweeds, and other aquatic
products caught or gathered by vessels which set out for the purpose from Japan,
and their manufactures of simple process, provided that they are imported by the
same vessels or vessels attached thereto ;
20. —Articles for ship’s use delivered in open ports to warships and vessels
bound for foreign countries ;
21. —Wreckages and equipments of shipwrecked Japanese vessels ;
22. —Exported goods shipped by vessels which cleared Japanese ports, and
brought back on account of the shipwreck of such vessels ;
23. —-Horses, cattle, swine, sheep, and poultry, for breeding imported by the State
and prefeclures, and horses and cattle for breeding imported by associations of
horse or cattle breeding.
Article VIII.—The following articles are exempted from import duty if they are
to be re-exported within one year from the date of importation, provided that
security corresponding in amount to the duty is deposited at the time of im¬
portation :—
1. —Articles imported for the purpose of having work done thereon, which are
designated by ordinance;
2. —Receptacles of imported goods, designated by ordinance ;
3. —Articles imported for repair;
4. —Articles imported for the purpose of scientific research ;
5. —Articles imported as articles for trial;
6. —Samples imported for the purpose of collecting orders ;
7. —Articles imported for use in theatrical and other performances.
Article IX.—When articles designated by ordinance have been manufactured
with imported law materials and are exported to foreign countries, the whole or part
of the import duty on such materials may be refunded in a manner to be determined
by ordinance.
When manures designated by ordinance have been manufactured with imported
raw materials, the whole or part of the duty on such materials may be refunded in a
manner to be determined by ordinance.
Any person who obtains or attempts to obtain fraudulently or illegally the
refundment mentioned in the preceding two paragraphs shall be dealt with accord¬
ing to the provision of Art. LXXV. of the Customs Duties Law.
Article X.—Imported manufactured articles which are furnished or fitted up in
a vessel which is constructed in Japan are exempted from import duty if they are
exported together with such vessel within two years from the date of importation
■provided that security corresponding in amount to the duty is deposited at the time
of importation.
Article XI.—The importation of the articles specified hereunder is prohibited:—
1. —Opium and utensils for smoking opium, excepting those imported by the
•Government;
2. —Counterfeit, altered, or imitation coins, paper money, bank notes, and
negotiable papers;
3. '—Books, pictures, carvings, and other articles injurious to public security or
morals;
4. —Articles which infringe rights in patents, utility models, designs, and trade¬
marks and copyrights.
Supplementary Article
Article XII.—The date at which the present Law will be put in operation shall
•be determined by. Imperial Ordinance.