1926

119r
COMMERCIAL TREATY BETWEEN CHINA AND POBTUGAL
he importation of agricultural products, specially wines and oil, or in the importa-
ion of industrial products, specially woollen and cotton goods and preserved food-
tuffs, shall be extended to similar Portuguese goods on exactly the same conditions,
t is also clearly understood that Portuguese wine of all kinds proved by means
f certificate of origin, issued by Portuguese Consuls, to have been imported from
'ortugal, direct or otherwise, shall when their alcoholic strength exceeds 14° pay
tie duty leviable according to the annexed tariff on wines exceeding 14° of alcoholic
irength. Wine passed through the Chinese Customs under designation “ Port
Tine ” shall not be entitled to the benefit of this Article unless accompanied by a.
irtificate of origin as above.
Art. VII.—Portuguese subjects may frequent, reside at, and carry on trade,
idustries and manufactures, and pursue any other lawful avocation in all the ports
id localities in China which have alreaby been or may hereafter be opened to-
'reign residence and trade ; and wherever in any such ports or localities a special
•ea has been or may hereafter be set apart for the use and occupation of foreigners,,
ortuguese subjects may therein lease land, erect buildings, and in all respects enjoy the
me privileges and immunities as are granted to subjects of the most favoured nations.
Art. YIII.—Whereas China, with the object of reforming its fiscal system,
■oposes to levy a surtax in addition to the tariff duties on all goods passing through ,
e Custom-houses, whether maritime or inland and frontier, in order to make good
the loss incurred by the complete abolition of lelcin, the Portuguese Government agrees
that foreign goods imported into China by Portuguese subjects shall on entry pay
an import surtax equivalent to one and a half times the duty fixed by the Import
Tariff as now revised, and that Chinese produce exported abroad by Portuguese sub¬
jects shall pay export duties, inclusive of the tariff export duty, not exceeding seven
and a half per cent, ad valorem, provided always that such import surtax and export
f duties have been accepted by all the Powers having Treaties with China. With,,
regard to the produce tax, consumption tax, and excise, as well as the duties on native
opium and salt, leviable by China, Portugal further agrees to accept the same
arrangements as shall be agreed upon between all the Treaty Powers and China. It
is, however, understood that the commerce, rights, and privileges of Portugal shall
not, in consequence of this undertaking, be placed in any way at a disadvantage as
compared with the commerce, rights, and privileges of any other Power.
Art. IX.—Drawback certificates for the return of duties shall be issued by the
Imperial Maritime Customs to Portuguese subjects within twenty-one days from the,
date of presentation to the Customs of the papers entitling the applicant to receive
such drawback certificates. These certificates will be accepted at their face value by
the Customs authorities at the port of issue in payment of duties of all kinds, ton¬
nage dues excepted; or shall, in the case of drawbacks for duty paid on foreign
goods re-exported abroad within three years from the date of importation, be
redeemable in full in ready money by the Imperial Maritime Customs at the port of
issue, at the option of the holders thereof. But if, in connection with any applica¬
tion for a drawback certificate, the Customs authorities discover an attempt on the
part of a Portuguese subject to defraud the revenue, he shall be liable to a fine not
exceeding five times the amount of the duty whereof he attempted to defraud the
Customs, or to a confiscation of the goods. In case the goods have been removed
from Chinese territory, then the Consul shall inflict on the guilty party a suitable
fine to be paid to the Chinese Government.
Art. X.—China agrees to herself establish a system of uniform national coinage
and provide for a uniform national currency, which shall be freely used as legal
tender in payment of all duties, taxes, and other obligations by Portuguese subjects-
as well as by Chinese subjects in the Chinese Empire. It is understood, however,
that all Customs duties shall continue to be calculated and paid on the basis of the
Haikwan Tael.
Art. XI.—The Government of His Most Faithful Majesty agrees to the prohibi¬
tion by the Chinese Government of the importation into China of morphia and of.
instruments for its-injection, on condition, however, that the Chinese Government