THE  CHINESE  EMPIRE

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may  convey  his  rights  to  a  purchaser.  When  re-exported
to  another  treaty  port,  either  by  the  original  importer  or
by  the  purchaser  under  a  pass,  the  goods  are  covered  by
an  “  exemption  certificate,”  without  which  they  are  liable
to  import  duty  at  the  second  port  ;  and  the  exemption
applies  only  to  goods  in  their  original  packing.  If  again
re-exported,  goods  are  again  covered  by  exemption  certifi'
cate.  If  imports  are  intended  for  an  “  inland  ”  place,
i.e.  any  place  not  being  a  treaty  port,  the  purchaser  has  the
option  of  paying  likin  en  route,  or  of  paying  half  the  import
duty  additional  and  obtaining  a  “  transit  pass  inwards,
and  being  then  exempt  from  likin.
Chinese  produce  may  be  brought  to  a  treaty  port  on
payment  of  likin,  or,  if  intended  for  shipment  abroad,
and  only  in  that  case,  may  be  covered  by  a  “  transit  pass
outwards  ”  on  payment  of  a  half  duty.  On  shipment
at  any  port  export  duty  is  paid,  whether  for  a  foreign  of
another  Chinese  port  :  in  the  latter  case  the  goods  are
covered  by  a  “  duty  proof.”  On  arrival  at  a  Chinese  port
a  half  duty  is  paid  as  “  coast-trade  duty.”  Upon  reexport ­
  to  any  destination  from  this  second  port  the  coasttrade
  duty  is  refunded  ;  if  re-exported  to  a  third  Chinese
port,  the  goods  are  covered  by  a  “  duty  paid  certificate,
and  on  arrival  the  coast-trade  duty  is  again  paid.  Going
inland  these  goods  have  no  transit  pass  privilege,  and  the
greatest  confusion  results  from  the  necessity  of  distinguishing
between,  e.g.  Swatow  sugar  shipped  to  Shanghai  direct,
thence  re-exported  to  Hankow  and  thence  going  inland'
and  Swatow  sugar  going  inland  from  Hankow  after  having
reached  there  via  Hongkong  and  Shanghai.
Upon  payment  of  tonnage  dues  a  “  tonnage  dr# 5
certificate  ”  is  issued  to  the  ship,  exempting  fro#
further  payment  for  a  period  of  four  months,  which
is  extended  by  the  time  spent  in  effecting  repairs  in  a
Chinese  port.
Foreign  opium,  having  paid  duty  and  likin,  is  covers
by  labels  affixed  to  each  ball  or  small  package,  and  e
empted  from  all  further  payment  so  long  as  the  labels  a#