APPENDIX 5

CERTAIN PROVISIONS ANALOGOUS TO SECTION 317 IN

THE LAWS OF OTHER COUNTRIES

(Such a provision in the law of Canada is quoted supra in subdivision 32. An analogous Russian decree is referred to in the first footnote of subdivision 23).

CHILE

Article 23 of Customs Tariff Law

The existing tariff rates shall be considered as the minimum rates applicable to the products of the countries which allow to Chilean imports the privileges of the most-favored-nation legislation. The President of Chile is authorized to increase the tariff duties up to 25 per cent when they apply to the importation of the products of countries not granting favored nation privileges to Chile.

GERMANY

Paragraph 10 Customs Law of December 25, 1902 Dutiable goods proceeding from States that treat German ships or products less favorably than those of other nations may, in addition to the duties provided for in the tariff, be burdened with a surtax not exceeding twice the amount of the tariff rate imposed on such goods or even with a surtax equivalent to the total value of the goods themselves. Goods free of duty according to the tariff may, under the same conditions, be taxed with a duty not exceeding 50 per cent ad valorem. . . .

The measures provided for in this section shall be put in force by imperial ordinance after being approved by the Bundesrath.

Any provisions enacted in the matter shall be communicated

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to the Reichstag forthwith, or, if not assembled, at its next session. The same shall be cancelled if not assented to by the Reichstag.

GREAT BRITAIN

Customs Consolidation Act, 1853; CCCXXIV, CCCXXV and CCCXXVI

If it shall be made to appear to Her Majesty that British vessels are subject in any foreign country to any prohibitions or restrictions as to the voyages in which they may engage, or as to the articles which they may import into or export from such country, it shall be lawful for Her Majesty (if she think fit) by Order in Council, to impose such prohibitions or restrictions upon the ships of such foreign country, either as to the voyages in which they may engage or as to the articles which they may import into or export from any part of the United Kingdom or of any British possession in any part of the world, as Her Majesty may think fit, so as to place the ships of such country on as nearly as possible the same footing in British ports as that on which British ships are placed in the ports of such country.

If it shall be made to appear to Her Majesty that British ships are either directly or indirectly subject in any foreign country to any duties or charges of any sort or kind whatsoever from which the national vessels of such country are exempt, or that any duties are imposed upon articles imported or exported in British ships which are not equally imposed upon the like articles imported or exported in national vessels, or that any preference whatsoever is shown either directly or indirectly to national vessels over British vessels, or to articles imported or exported in national vessels over the like articles imported or exported in British vessels, or that British trade and navigation is not placed by such country upon as advantageous a footing as the trade and navigation of the most favored nation, then and in any such case it shall be lawful for Her Majesty (if she think fit), by Order in Council, to impose such duty or duties of tonnage upon the ships of such nation

entering into or departing from the ports of the United Kingdom, or of any British possession in any part of the world, or such duty or duties on all goods or on any specified classes of goods imported or exported in the ships of such nation as may appear to Her Majesty justly to countervail the disadvantages to which British trade or navigation is so subjected as aforesaid. And in every such Order Her Majesty may, if she so think fit, specify what ships are to be considered as ships of the country or countries to which such Order applies, and all ships answering the description contained in such Order shall be considered to be ships of such country or countries for the purposes of such Order.

At the Imperial Economic Conference, 1923, the Representatives of the British Empire Declared

(1) That it is their established practice to make no discrimination between the flags of shipping using their ports, and that they have no intention of departing from this practice as regards countries which treat ocean-going shipping under the British flag on a footing of equality with.... national shipping.

(2) That in the event of danger arising in future to the overseas shipping of the Empire through an attempt by a foreign country to discriminate against the British flag, the governments of the Empire will consult together as to the best means of meeting the situation.

ITALY

Article 5 of the Customs Tariff

Goods proceeding from countries in which Italian vessels and products are subject to a differential regime, may be burdened with an increase of frontier duties up to 50 per cent of the duty inscribed in the General Tariff.

In the case of goods duty-free under the tariff, the same may be burdened with an import duty up to 25 per cent of their official market value.

These dispositions shall be issued by Royal decree describing the goods liable to the surtax and the extent to which such increase of duty shall be applied.

The decree in question must immediately be submitted to Parliament to be converted into law.

JAPAN

Article IV of Customs Tariff Law of April 15, 1910 With respect to articles, the produce or manufacture of a country in which vessels, or produce or manufacture of Japan are subjected to less favorable treatment than those of other countries, the articles of such country may be designated by Imperial Ordinance, which shall be liable to customs duties not exceeding in amount the value of such articles in addition to the duties prescribed in the annexed tariff.

THE NETHERLANDS

The Law of August 8, 1850, S. No. 47, Article 8, Specifies as Follows

Be it resolved, That, in regard to the ships of those nations where Netherland ships, or goods shipped into or from such country in Netherland ships, are subjected to a higher tax or duty of whatsoever sort, than the ships, or goods of like nature transported in the ships of other nations, or where the importation or exportation of goods of any sort permitted in ships of other nations is forbidden in Netherland ships; whenever in such circumstances it shall seem necessary, or to the advantage of Netherland commerce and navigation, to resort to retaliatory measures, either by preventing importation of certain goods in ships of such nations, by subjecting the ships of such nation to a higher tonnage fee, or by imposing an increased duty on goods imported in ships of such nation, by whatever means this is done, in the application of such retaliatory measures, an absolute reciprocity shall be maintained as far as possible.

The retaliatory measures taken shall be reported at once to the States General if assembled, or as soon as it shall convene if not in session.

(Article 8 was amended in the law of July 14, 1855, by replacing in the clause, "by subjecting the ships of such nation to a higher tonnage fee," the phrase, "a higher," by the words "by us to be determined.")

NORWAY

Paragraph 11 of the General Customs Tariff Foreign vessels and goods imported and exported on them shall not be subject to other or higher dues than those imposed on Norwegian vessels and on goods imported or exported on them, unless the King should order the assessment of higher dues on goods or vessels of some foreign nation.

PERU

Article 44a of the Tariff Law of July 1, 1923

The present tariff rates shall be considered as the minimum rates applicable to the products of the countries which concede most-favored-nation treatment to Peruvian exports.

PORTUGAL

Article 5 of the Decree Establishing Customs Tariff

In the following cases, the Government will be at liberty to increase fivefold the navigation and import taxes or fix rates upon duty-free goods, when the ships or goods arrive from, or originate in countries not extending to Portugal their minimum Customs Tariff rates:

1. When such countries levy surtaxes d'entrepot" upon Portuguese Colonial products re-exported from Portugal, and generally, upon the whole re-export trade of Portugal.

2. When they impose restrictive or special measures on importation which are in any way prejudicial to Portuguese exports or when their Customs Tariffs are such as to specially affect any particular product or class of products exclusively originating in Portuguese regions or colonies, or any other goods being or capable of becoming an important Portuguese export.

SWITZERLAND

Article 4 of Customs Tariff Law

It shall be lawful for the Federal Council to increase at any time to such an extent as they may deem fit, the rates of the general tariff applicable to products of states levying excessive