2306 COMMEECLVL JAPAX. [December, 



Articles mentioned in Nos. 7, 8, and 9 of this article fihall be subject to the approval of the customs authorities at the time of 

 importation. 



In case of articles mentioned in Xo. 11 of this article, the period within which reimportation Ls to take place must be declared to the 

 customs authorities at the time of exportation. 



Art. VI. The following articles shall not be suVjject to import duties, provided they shall be reexported within six months from the 

 date of importation; in this case a sum of money equal to the amount of import duties payable or security thereof must be deposited in 

 the customs at the time of importation: 



No. 1. Articles temi>orarily imported for repiair. 



No. 2. Articles temporarily imported by travelers enj^aged in scientific research for the professional use. 



No. 3. Articles temporarily imported for purposes of trial. 



No. 4, Articles temporarily imported as samples by merchants, manufacturers, and commercial travelers. 



No. 5. Articles temporarily imported for theatrical or other similar performances. 



Art. VII. Whenever it is deemed necessary to make any modifications in the annexed tariff, such modifications ehall be notified 

 at least six months prior to the date of enforcement. 



CERTIFICATE OF ORIGIX. 



In viriue of ordinances No. 3S5 of the 27th day of the lOlh month of the 30th year of Meiji ( October £7, 1897), and Xo. 363 of the 29lh day of the 



12th month of the 31st year of Meiji {December 29, 1898). 



Article I. All goods imported into this Empire shall, in order to enjoy the benefits of conventional tariffs under the provisions of 

 the treaties, be accompanied by certificate of origin. 



In respect, however, of goods which are imported by parcel post or the dutiable value of which does not exceed 100 yen, no such 

 certificates are required. 



Art. II. The certificate of origin shall contain the marks, numbers, descriptions, number of packages, weights, and measurements 

 of the goods, and the place of production or fabrication, as well as the place and date of departure; and shall be duly certified by the 

 Imperial Japanese consulate or commercial agency at the i)lace of departure, or where there is no such consulate or agency, by the 

 custom-house, chamber of commerce, or other competent authorities of such place. 



The certificate of origin shall be valid for a period of one year from the date of issue. 



Art. III. In case no such certificate is attached or, if attached, the pai'ticulars contained therein are incomplete, or do not agree 

 with the goods themselves, or in case the certificate shall be deemed improper by the customs authorities, the goods in question shall be 

 Bubject to the rates of duty provided in the general tariff. 



If, however, a proper certificate shall be produced within the period of six months from the date of importation of such goods, the 

 duties imposed thereon shall be reduced to the ratio specified in the conventional tariff. 



explanatory remarks. 



1. Conversion of ad valorem to specific rates of duty. 



The general tariff as enacted by the customs tariff law consisted wholly of ad valorem rates. In virtue of Article III of that law 

 the several items which arc subjected to specific rates of duty in the general tariff column of the annexed tariff were converted from ad 

 valorem to specific rates by Imperial Ordinance No. 220, dated the 24th day of the 9th month of the 31st year of Meiji (September 24, 1898) . 



2. Conventional tariffs. 



Conventional tariffs exist with the following powers: Austria-Hungary, France, Germany, and Great Britain. 



The States with which conventional rates of duty have been established in respect of the several items appearing in the column of 

 the annexed tariff headed "Conventional tariff" are indicated in the "Contracting States" column by the following initial letters: A.= 

 Austria-Hungary; F.=France; G.=Germany; G. B.=Great Britain. 



3. Slates and 2iosscssions entitled to most-favorcd-nation treatment in the matter of customs duties. 



In virtue of treaty stipulations the produce and manufactures of the following countries and possessions on importations into Japan 

 enjoy nuist-favored-nation treatment in the matter of the rates of customs duties: Austria-Hungaiy, including her customs union; 

 Belgium; Brazil; Denmark, including Faroe Islands and Iceland, but excluding the Danish West Indian Islands; France, includiug 

 Algeria; (iermany, including her customs imion; Great Britain, including her colonies and foix?ign iiossossions, excepting India, the 

 Dominion of Canada, the Cape, New South Wales, Victoria, Tasmania, South Australia, West Australia, New Zealand; Hawaiian 

 Mands; Il.ily; Mexico; the Netherlands; Pern; Russia; Siam; Sweden and Norway; Switzerland; the Unitetl States of America. 



The following products, ncjt only of Portugal proper, but of Portuguese colonies, if exjwrted from Portugal or Macao, enjoy, on 

 importation into Jai)an, most-favorcd-nation treatment: Cacao nut and its shells; coffee in the lx>an; candles, tallow ami all other; hat«, 

 including felt hats; leather of all kinds; linen or cotton laces of all kinds; fruits of all kinds (fresh, salteti, dried, pickled, and dresso<l 

 with .Migar, oil, vinegar, and preserved in the recipients of glass, earthen, tin plate, and all other wares); vegetable oil (olive oil, 

 grt)und-nut oil, sesame oil, cacao oil, and ])alm oil) ; mineral oil; vegetables, green or preserved; cork bark, workixl; metal manufacture.*^; 

 wares of cotton, woolen, and worsted, and linen tiw?ues; wares of leather; lead, pig, ingot, and sheet; fishcr>, in oil or prcsserved; soap. 



The produce and manufactures of all countries and possoeeions not above enumerated are, on importation into Japan, subject to the 

 gonorni tariff. 



4. Jiuh'S for calcidatinff ad falorcm duties. 



DutioM payable ad valorem under the several conventional turiff.s are calculated on the actual cost of the articles at the place of 

 purchase, production, or fabrication, with the addition of the cost of insurance and transiwrtation from the place of pun'hase, productiaa, 

 or fabrication to the jiort of dischai-ge, as well a.s conimissions, if any exist. 



niilicH payable ad valorem umUr the gcnond tariff are calculated according to the nile laid down in Article H of the customs tariff 

 hnv. 



