1927

-SUPPLEMENTARY COMMERCIAL TREATY WITH CHINA
Signed at Shanghai, 5th September, 1902
Ratifications exchanged at Peking, 28th July, 1903
His Majesty the King of the United Kingdom of Great Britain and Ireland and of
the British Dominions beyond the Seas, Emperor of India, and His Majesty the Em¬
peror of China, having lesolved to enter into negotiations with a view to carrying out
the provisions contained in Article XI. of the Final Protocol signed at Peking on the
7th of September, 1901, under which the Chinese Government agreed to negotiate the
amendments deemed useful by the Foreign Governments to the Treaties of Commerce
and Navigation and other subjects concerning commercial relations with the object of
facilitating them, have for that purpose named as their Plenipotentiaries, that is to
say:—
His Majesty the King of Great Britain and Ireland, His Majesty’s Special Com¬
missioner, Sir James Lyle Mackay, Knight Commander of the Most Eminent Order of
the Indian Empire, a member of the Council of the Secretary of State for India, etc.
And His Majesty the Emperor of China, the Imperial Commissioners Lii Hai-huan,
President of the Board of Public Works, etc., and Sheng Hsuan-huai, Junior Guardian
of the Heir Apparent, Senior Vice-President of the Board of Public Works, etc.
Who having communicated to each other their respective full owers, and
found them to be in good and due form, have agreed upon and concluded the
•following Articles:—
Art. I.—Delay having occurred in the past in the issue of Drawback Certificates
owing to the fact that those documents have to be dealt with by the Superintendent
of Customs at a distance from the Customs Office, it is now agreed that Drawback
•Certificates shall hereafter in all cases be issued by the Imperial Maritime Customs
within three weeks of the presentation to the Customs of the papers entitling the
applicant to receive such Drawback Certificates.
These Certificates shall be valid tender to the Customs Authorities in payment
of any duty upon goods imported or exported (transit dues excepted), or shall, in the
case of Drawbacks on foreign goods re-exported abroad within three years from the
date of importation, be payable in cash without deduction by the Customs Bank at
the place whei'e the import duty was paid.
But if, in connection with any application for a Drawback .Certificate, the
Customs Authorities discover an attempt to defraud the revenue, the applicant 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.
Art. II.—China agrees to take the necessary steps to provide for a uniform
national coinage which shall be legal tender in payment of all duties, taxes and other
obligations throughout the Empire by British as well as Chinese subjects.
_ Art. III.—China agrees that the duties and lekin combined levied on goods carried
by junks fro Hongkong to the Treaty Ports in the Canton Province and vice versa
shall together not be less than the duties charged by the Imperial Maritime Customs
on similar goods carried by steamer.
Art. IV.—Whereas questions have arisen in the past concerning the right of
•Chinese subjects to invest money in non-Chinese enterprises and companies, and
whereas it is a matter of common knowledge that large sums of Chinese capital are
so invested, China hereby agrees to recognise the legality of all such investments past,
present and future.