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opening and closing of the packages, should not be confounded with the examination of the goods.
3. Manufactured articles or products composed of materials or substances subject to different duties shall be dutiable according to the substance or material predominating in quantity. If, however, the predominating material cannot be ascertained, such products shall be subject to the duty levied on the material or substance paying the highest duty.
4. For the Customs clearance of imports, the duties on which exceed 1,000,000 reis, the payment of two-thirds of the duties may be effected by means of two promissory notes, conformably to the following rules :
(a.) The goods must be presented to the Customs by the same importer and entered in one sole declaration;
(6.) The payment of one-third of the amount of the duties for each clearance must be effected immediately after the examination of the goods and the appraisement of the duties;
(c.) For the remaining two-thirds two promissory notes, not bearing interest, must be signed. These notes shall fall due, the first, three months, and the second, six months, after the date of clearance;
(d.) These notes must bear the signatures of two merchants of recognised credit, or bond must be given by a deposit of double the amount of the duties due;
(e.) Should a note not be paid on its expiration, the payment of all the other notes signed by the same importer shall immediately be exacted.
5. Packages containing tobacco cleareil in the Customhouses of Mozambique, Quelimane, Inhambane, and Lourenço Marques shall be sealed with bands bearing the seal of the Custom-house and the date of clearance.
§ 1. These bands and seals shall not only be affixed to the exterior of the packages presented for clearance, but also to the interior receptacles generally employed for packing manufactured tobacco.
§ 2. The formality of affixing the seals on the above-mentioned tobacco must be entered in special registers giving the date, the number of the clearance, the name of the importer, the number of packages sealed, the quality of the tobacco, and the place of warehousing or of sale.
§ 3. Passes shall be remitted to tbe owners of tobacco cleared in Custom-houses, giving the details mentioned in the preceding paragraph. These passes must be presented to the fiscal agents on every requisition.
$ 4. Tobacco found without the required sealed band shall be considered as fraudulently imported, and the owners or carriers shall be liable to the penalties prescribed by law.
6. The transit of goods in destination for foreign countries bordering on the Portuguese territory of Mozambique shall be authorized, on observance of the conditions stipulated in International Conventions, and conformably to the special regulations and dispositions which may be published in virtue of said Conventions.
Re-importation. 7. Products of the soil and industry of the province which have been exported abroad shall, when returned, be considered as of foreign origin.
§ 1. Goods which have been exported in destination for national ports, and are returned accompanied by legalized documents attesting their first origin, shall, however, not be subject to new duties.
§ 2. Manufactured articles, national or nationalised, which have been exported to be improved or repaired, may likewise be re-imported free of duty under the following conditions :
(a.) l'hey must be re-imported at the same Custom-house through which exported;
(6.) They must be re-imported within one year from the date of their exportation ;
(c.) Be re-imported for account of their exporters ;
(d.) Be accompanied by a certificate, duly authenticated by the Custom-house from whence proceeding (when concerning a national port), or by a certificate legalised by the respective Consular Agent (when from a foreign port). These documents are destined to establish the identity of the goods.
(e.) On their exportation they must be registered and described in detail, in order that, on their re-importation, their origin can be exactly proved.
Exportation, Re-exportation, and Transhipment. 8. All goods exported through Custom-houses of the province shall be subject to the duties stipulated in Schedule (C).
§ 1. Goods destined to Portuguese ports shall be subject to a special treatment on exportation. Such goods shall pay 50 or 25 per cent. respectively of the duties established in the aforesaid Schedule, according as to whether said duties are inferior or superior to 4 per cent. of the value of the goods.
9. The re-exportation of goods destined to foreign countries is authorised on the payment of 2 per cent. ad valorem, whatever be the nationality of the re-exporting vessel.
Sole Section. The re-exportation of goods stored in the custom-houses of the Province of Mozambique destined to the mother-country, and to other Portuguese transmarine provinces or territories, including the territories governed by privileged Companies, shall be exempt from duty.
10. The transhipment of a cargo proceeding from a country other than the province, in destination for ports other than those of the province, whether the transhipment be effected from one to another merchant vessel or on a man-of-war, of whatever nationality, shall likewise be exempt from duty.
Conveyance of Stored Goods from one Custom-house to another.
11. Foreign products and goods may be conveyed from one to another Custom-house of the province free of duty, and the import duties shall only be collected in the Custom-louses from whence the goods are cleared.
12. This transport shall be exempt from duty, with the exception of warehouse charges.
It must be effected by means of a declaration signed by the interested party, and, on the presentation of this document, the Customs shall transmit a pass, with two stubs, to the Customhouse of destination. This latter shall return one of these stubs to be annexed to the one from which the two first have been detached. These documents shall be entered in the special register signed and furnished by the Inspector of Finance.
13. For the conveyance of goods the passes must mention the exact date of their deposit in the Custom-house from whence conveyed, in order that the warehouse dues can be established in the Custom-house where the goods are to be cleared. It is understood that the three months free storage includes the period during which the goods have been warehoused in the several Custom-houses.
§ 1. When packages presented for clearance are again stored in a warehouse they shall be subject to warehouse dues from the day of their re-entry. They cannot, however, be stored more than twice.
§ 2. The declarations and passes must mention the exact quality, quantity, nature, and value of the goods.
§ 3. Packages, the contents of which cannot previously be examined, such as cases, barrels, and bales, shall be bound and sealed according to the regulations.
14. Foreign as well as national vessels may carry on the coasting-trade between the different ports of the province.
Ad valorem Duties. 15. The ad valorem duties established in the import tariff shall be levied on the value of the goods at the place of origin or manufacture.
§ 1. Should, however, the invoice of the manufacturer or seller not mention the expenses for freight, insurance, and commission incurred up to the port of discharge, the amount thereof shall be increased by 25 per cent. A writteu declaration may be substituted for the invoice.
§ 2. The invoice or declaration must state the respective quantities of each kind of goods contained in the packages presented for clearance.
§ 3. Should the Customs officers deem the goods to be under-valued, they shall cause the same to be appraised by experts, one of whom is appointed by the Customs and the other by the importer. These experts, before the appraisement, shall choose a third expert. In case of disagreement, the third shall be appointed by the Customs Administration.
§ 4. If, from the appraisement, it be ascertained that the value of the goods does not exceed by 10 per cent. that declared by the importer, the duties shall be levied according to the invoice or the declaration, and the expenses of the appraisement be borne by the Customs. In contrary cases the duties shall, as a penalty, be increased by 50 per cent., and the expenses of the appraisement paid by the importer.
§ 5. In case of disagreement between the two first experts, and when the third decides in favour of the importer, the fiscal authorities may, should they think it necessary for the interests
, of the Treasury, use their right of pre-emption, by paying to the importer the value he has declared increased by 10 per cent.
$ 6. The statements of pre-emption must be transmitted to the Commission mentioned in Article 17 of the Regulations of the 7th November, 1889. The said Commission shall designate the Custom-house which must effect the sale of the goods.
§ 7. Should the articles in question, however, be liable to deterioration, the Customs Administration may immediately effect their sale.
Exemption from Duty. 16. The following articles shall, in addition to the goods enumerated in Schedule (B), be exempt from import duty :
(a.) Goods seized and afterwards abandoned;
16.) Remains of wrecked vessels, such as rigging, sails, pulleys, wood, anchors, and chains;
(c.) Baggage and articles for the personal or professional use of passengers, officers, and crews of vessels;
(d.) Articles imported for account of Companies, contractors, or institutions, free entry for which has been granted in virtue of a special law.
$ i. The articles mentioned in the preceding paragraph (c) must be presented in the Custom-house, accompanied by a statement signed by the master of the vessel, stating the number of packages and the name of the persons to whom they belong
§ 2. Travellers' baggage in transit for other ports, stored in the warehouse, may be dispensed from examination when they are bound, sealed, and accompanied by an employé to the vessel where shipped.
§ 3. The following shall be considered as baggage, and, as such, exempt from duty: clothing and articles for the personal use of passengers or crews of vessels, as well as tools, instruments, books, and utensils necessary for the profession or trade of the passenger. All articles mentioned in this para graph must be imported in quantity and quality proportionate to the rank, profession, or other particulars relating to the traveller.
§ 4. Passengers on any vessel, either in destination for the ports of the districts mentioned in Article 1 or in transit for other ports, may land as soon as the visit on entry has been effected, and their baggage may be examined on board or in the Custom-house at any hour of the day, even on holidays.
17. The following are exempt from the payment of export duties :
(1.) Goods recovered from a shipwreck and those from vessels condemned as unseaworthy.
(2.) Goods nationalized, and on which consumption duties have been paid.
(3.) Remains from wrecked vessels.
18. For the clearance of goods exempt from duty the prescriptions relative to dutiable goods must be complied with.
Warehousing. 19. All goods subject to duty shall, when cleared for consumption, be entitled to free storage during three months. When they are intended for re-exportation or transit, they shall be subject to warehouse dues one month after their entry into the warehouse. Provisions, spare stores, produce of the fishery of whaling-vessels are excepted; these articles enjoy free storage during three months.
§ 1. At the expiration of the time mentioned in the preceding Article, the warehouse dues shall be 25 reis per 100 kilog. (gross weight) and per month for dry goods, and 10 reis per decalitre for liquids.