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British T;iriff of 1842 to be revised. ar Shanghai. 
(American, Art. XV. — French, Art. XXVII.) 
Art. XXVI. Whereas the tariff fixed by Article X. of tbe Treaty of Nanking , and which was estimated so 
as to impose on imports and exports a duty at about tbe rate of five per cent ad valorem, bas been found, by 
reason of the fäll in value of various articles of meroliandize , tberein enumerated, to impose a duty upon tbese, 
considerably in excess of tbe rate originally assumed as above to be a fair rate, it is agreed that. the said tariff 
sball be revised; and that as soon as tbe Treaty sball have been signed , application sball be made to the 
Emperor of China to depute a high officer of tbe Board of Revenue to meet, at Shanghai, officers to be deputed 
on behalf of the British Government, to consider its revision together, so that the tarilf, as revised, may come into 
Operation immediately after the ratifieation of this Treaty. 
Decennial Revision of the Tariff. 
(French, Art XXVII.) 
Art. XXVII. It is agreed that either of the High Contracting Parties to this Treaty may dem'and a further 
revision of the tariff, and of the Commercial Articles of this Treaty, at the end of ten years; but if no demand 
be made on either side within six months after the end of the first ten years, then the tariff shall remain in 
force for ten years more, reckoned from the end of tlie preceeding ten years; and so it shall be, at the end of 
eacli successive ten years. 
Transit Duties on Goods to be adjusted. 
(French, Art. XXIII.) 
Art. XXYII1. Whereas it was agreed in Article X. of the Treaty of Nanking, that British imports, having 
paid the tariff duties , should be conveyed into the inferior free of all further charges , except a transit duty, 
the amount whereof was not to exceed a certain percentage on tariff value; and whereas no accurate Informa- 
tion having been furnished of the amount of such duty, British merchants have constantly complained that char- 
ges are suddenly and arbitrarily imposed by the provincial authorities as transit duties upon produce on its 
way to the foreign market, and on imports on their way into the inferior, to the detriment of trade, and within 
a similar period at all ports that may hereafter be opened, the authority appointed to superintend the Collection 
of duties shall be obliged upon application to the Consul, to declare the amount of duties leviable on produce 
between the place of production and the port of shipment, and upon imports between the Consular port in 
question, and the inland markets named by the Consul; and that a notification thereof shall be published in 
English and Chinese for general Information. 
But it shall be at the Option of any British subject, desiring to convey produce purchased inland to a port 
or to convey imports from a port to an inland market, to clear his goods of all transit duties by payment of a 
single Charge. The amount of this Charge shall be leviable on exports at the first barrier they may have to pass 
or on imports, at the port at which they are landed, and on payment, thereof, a certificate shall be issued, which 
shall exempt the goods from all further inland charges whatsoever. 
It is further agreed, that the amount of this Charge shall be calculated, as nearly as possible, at the 
rate of two and a-half per cent ad valorem. and that it shall be fixed for each article at the Conference to be 
held at Shanghai for the revision of the Tariff. 
It is distinctly understood, that the payment of transit dues, by commutation or otherwise, shall in no 
way affect the tariff duties on imports or exports, which will continue to be levied separately and in full. 
Rate of Tonnage Dues; free time to be allowed Ships. 
(American, Art. XVI. — French, Art. XXII.) 
Art. XXIX. British merchant-vessels, of more than one hundred and fifty tons bürden, shall be charged 
tonnage dues at the rate of four mace per ton; if of one hundred and fifty tons and under, they shall be 
charged at the rate of one mace per ton. 
