Chemical products, newly entering into commerce or paying by virtue of tariff number 331 a duty exceeding 15 per cent ad valorem, may, when this can be proved, be classified under another tariff number, according to their composition and employment or according to their value.

The publication of this list of goods and its supplements in the kingdoms and provinces represented in parliament may, contrary to the law of June 10, 1869 (R. G. Bl. No. 113), be limited in such manner that only the issue of the list of goods and its supplements are published in the Reichsgesetzblatt (State Law Gazette).

ARTICLE V.

Goods composed of different materials, and not belonging to fancy goods (tariff No. 307-316), or which are not otherwise provided for, the component parts of which belong to different tariff classes, are to be taxed according to their principal component, and, if that be doubtful, according to that component which in the tariff pays the higher duty.

Mechanical mixtures of differently taxed ingredients, if such mixtures as such are not specially provided for in the tariff, are to be taxed according to that ingredient which in the tariff pays a higher duty, in so far as this ingredient is not to be considered as existing in too unimportant a quantity. The detailed regulations are left to be determined by way of special order.

ARTICLE VI.

The import and the transit of goods, forming a monopoly of the state (salt. gunpowder, tobacco, and tobacco manufactures), can take place only by permit of the competent authority.

The Government has the right to limit the traffic with certain goods for reasons of the public welfare, and especially for reasons of the public health and safety. For the present the regulations relating hereto remain in force.

ARTICLE VII.

The Government in agreement with the royal Hungarian Government has the right, in case of a bad harvest at home, to abrogate temporarily the duties upon grain and legumes on all certain frontiers under the controls and restrictions preventing abuse.

ARTICLE VIII.

From the payment of import duty are free:

(1) Articles intended for the immediate use of the Emperor.

(2) Articles intended for the immediate use of diplomatic persons accredited to the imperial and royal court, according to special order.

(3) Tobacco leaves for the Government manufactories; also salt, gunpowder, and manufactures of tobacco for the Government stores, or purchased by inhabitants of districts surrounding the exempted customs districts at places of sale in the exempted customs districts.

(4) Products of Government mining from the imperial and royal sale factory at Trieste.

(5) Military effects, such as uniforms, armor, arms, ammunition, army baggage (in which are included bed fixtures, medical and hospital requisites), also horses used in the traffic between bodies of troops or naval establishments in and out of the customs district; blasting materials and explosives for the military technical experiments of the army.

(6) Official requisites sent by Government authorities from the exempted customs districts into the customs district.

(7) The effects of immigrants from abroad and from the exempted customs districts into the customs districts: also machines and parts of machines belonging to them; manufacturing implements and tools of the same, if these articles are intended for their own use and are adapted to their circumstances and bear marks of continuous use.

Goods forming the dower of persons who, on account of their marriage, move into the customs district, so far as these goods are adapted to their circumstances. From this exemption from duties are excluded all articles of consumption, cattle, fabrics not made up, half fabrics, and raw stuffs.

(8) Inheritances; furniture, house, table, and kitchen articles, clothing, underclothes, bed and table linen; used manufacturing implements; used tools, etc., so far as they are for the heir's use and are in accordance with his or her circumstances.

Goods enumerated under article VII, section 3, are excluded from the free entry.

(9) Objects of art, science, and industry intended for collections of public, scientific, and art institutes, works of Austrian and Hungarian artists staying in foreign countries.

(10) Anatomical preparations, skeletons, corpses.

(11) Antiquities, when there is no doubt that their value lies essentially in their age and that they are adapted to no other purpose and use than for a collection.

(12) Objects appertaining to judicial proceedings.

(13) Decoration and exhibition medals, which have been conferred.

The formalities to be observed regarding No. 1, as well as the necessary proofs to be furnished and conditions to be fulfilled remain to be fixed by special order. For the present the existing regulations continue in force.

ARTICLE IX.

Also to be entered free of duty are:

(1) Travelers' effects, as linen, clothing, bedding, traveling requisites, gold and silver service and other valuables, mechanics' tools, as well as artists' implements and instruments, clothing and linen of teamsters and ships' crews, books, food, medicine for use on the journey, tobacco in a quantity to be fixed by special regulation (at present not more than 35 grams or 10 cigars) if intended for the personal use of the traveler, and in their nature and quantity adapted to his or her need, condition, and other circumstances.

Household furniture and articles for furnishing a house, which have been in use, belonging to travelers or persons in public service, may be entered free if such persons intend to reside for more than a year in Austria-Hungary and this intention is satisfactorily proved.

The same privilege may also be granted to the natives of the country who ter an absence of more than one year return into the customs district,

(2) Means of transport, as travelers' carriages, vehicles for the transportation of persons or property, sleighs and wheelbarrows, panniers, dossers, and similar contrivances for carrying burdens, the necessary horses and beasts of burden, and vessels (including the inventoried property, if the vessels belong to foreigners, or, if domestic vessels, have the same or similar inventoried property on board as when they sailed), provided that the carriages show plainly marks of use and that the persons and goods transported, the place of destination, the direction, the means of transportation, and the nature of the transport show them to serve for the conveyance of persons or property, and that the journey is not undertaken for the purpose of entering vehicles free of duty.

(3) Provisions for ships entering and clearing under the conditions fixed by special order.

(4) Sample cards and sample pieces, which are only intended for use as such, but excepting all samples of tobacco or edibles.

(5) Covers and receptacles in which dutiable goods are packed, except in the following cases:

(a) If according to the regulations concerning the tare they are to be considered the same as the goods they inclose.

(b) If goods have cases and wrappers in which, according to their form and nature, they are not usually packed and which are taxed higher than the goods themselves.

(6) All goods which weigh less than 25 grams or when the duty is less than 2 kreutzers. In cases of abuse this privilege may be withdrawn from certain persons or certain frontier districts.

(7) Goods which have been completely spoiled in the Government stores. In case they are only damaged in so far that they are not any more fit for their original use for instance, wine, which may be used for vinegar-the competent authorities may allow a proper reduction of duty. The exemption from paying duty or reduction may also be granted when the goods have already passed the post-office and have been damaged before they reach the person to whom they were addressed. More detailed regulations will be given by special order.

ARTICLE X.

The following are also free from importation duties:

(1) Articles necessary for building and equipping ships according to the law of March 30, 1873 (R. G. B. No. 51).

(2) Goods and articles imported to be improved, repaired, or finished may be entered in the customs district: Provided, That the reexport of the improved, repaired, or finished goods and articles shall take place within a period of time fixed in advance by the customs authorities and that the identity between the imported and reëxported goods can be proved.

(3) Goods and articles which are exported into the districts exempt from customs, to be there improved, repaired, or finished, and are reimported into the customs district from the exempted districts, improved, repaired, or finished, upon the conditions prescribed under 2.

(4) Goods which are exported from the customs district to foreign markets or fairs, upon uncertain chances of sale, which are brought back unsold.

Goods which were sent for sale to foreign countries, and, on account of unforeseen hindrances, return unsold without having been offered for sale there, may be reëntered free by special permission of the competent authorities. If, however, it undoubtedly appears, from manufacturers' stamps or marks attached or in default of this from the outer appearance of the goods, that they are a product of Austro-Hungarian customs territory returned from abroad, with duly authenticated identity, a reëntry free from duty may be granted, even if the goods, while abroad, were in free circulation.

For objects entering for exhibitions in this country, or imported by public institutes for experimental purposes or for temporary use, where this is proved to be in the public interest, temporary exemption from duty may be granted, if such objects are exported again.

The measures of control to be taken regarding these privileges will be fixed by special order.

ARTICLE XI.

In the frontier districts are free of duty:

(1) With regard to the agricultural traffic upon the estates intersected by the customs frontier, cattle and farming implements belonging thereto, as well as the seeds for agriculture; further, the products of agriculture and cattle-raising. (2) Cattle which pass over to and return from pasture or work, including the products gained during pasture, such as butter, cheese, and young cattle raised in the meantime.

ARTICLE XII.

On bringing unquestionable proof by testimony of circumstances worthy of consideration, the chief customs authorities may permit the import of the following objects free of duty or at a reduced rate of duty:

(1) Objects intended for the divine service of poor (congregations) churches and places of worship of the different religions (exclusive of organs); further, the materials for building or repairing such churches and places of worship.

(2) Provisions, clothing, and building material sent to people of this country who by fire or other destructive elements have become sufferers and receive such goods as donations or as a means to rebuild or repair their dwellings. (3) Old articles, bearing marks of having been worn, sent as gifts to poor people, from abroad.

ARTICLE XIII.

By reason of international conventions, by which, for the purpose of insuring proper railway connections, it is stipulated that a common railway-frontier and intercommunicating station be erected within the customs frontier, the government is authorized to insure the free entrance:

(a) Of all materials, outfit, and plant for the erecting of such station and the fitting out thereof and required for the line between said station and the frontier, in so far as the furnishing of such requisites is undertaken by agreement on the part of foreign authorities or foreign railway companies in order to construct the buildings in question.

(b) Of all plant, utensils, and material of consumption required by the foreign railway companies for carrying on and maintaining the service undertaken by them; further, by the fo eign frontier custom-houses for their official purposes in quantities proved necessary for the purpose.

(c) Of the movable effects, as well as the utensils of service, of the officials and employés of the foreign railways stationed in the customs district, and other persons employed by the administration of the neighboring States in connection therewith.

ARTICLE XIV.

All duties contained in the tariff, including dues for weighing, seals, and tickets must be paid in gold. Special orders will direct under what conditions payments in silver may be made.

The rate of exchange to be paid will be governed by the premium on gold during the month preceding and will be made public from month to month; also, the rate of the value in florins at which foreign and domestic gold coins will be accepted in payment for duty will be fixed by special regulation.

ARTICLE XV.

When fractions of a kreutzer result in calculating duties, those below half a kreutzer will be disregarded and those of one-half kreutzer or more will be regarded as a whole kreutzer.

ARTICLE XVI.

Besides the rates to be paid as indicated at each single tariff number (customs, license and consumption-tax duties), the following additional duties will be levied:

(1) The charge for weighing, with 5 kreutzers for 100 kilograms of the gross weight of those goods which are weighed by order of the authorities or by the request of private parties.

For ascertaining the weight by calculation for trial weighing, and for weighing with private scales, as for example at the railway stations, no charge for weighing is to be made.

In calculating the weighing tax, weights under 50 kilograms will not be regarded; 50 kilograms and over are reckoned as 100 kilograms.

When the total weight of the goods amounts to less than 50 kilograms, 3 kreutzers must be paid for weighing.

(2) For every lead seal the tax is 2 kreutzers, and for every wax seal 1 kreutzer. Goods in transit with bill of lading are exempt from paying seal money nor is there any tax to be paid for putting the seal on the hatchway of a vessel, on railway cars, etc.

(3) A ticket tax of 10 kreutzers for the permit to enter foreign goods not dutiable.

When goods originally in transit are subsequently declared as goods for entry, the respective additional duties will have to be paid after the declaration has been made.

In internal traffic touching the customs frontiers and in control manipulations neither stamping nor sealing tax is to be paid.

(4) Storage for goods in government warehouses is regulated according to local and other conditions, as a rule not above 1.6 kreutzers for 100 kilograms of gross weight per day.

In cases of extraordinary accumulation of goods the tax for storage may be raised to 2.4 kreutzers for 100 kilograms per day.

Regarding the remuneration for official services performed outside the office the taxes for the conduct of goods and the special water, harbor, and navigation taxes, the existing regulations remain in force.

Respecting the payment of fractional kreutzers with any of the separate fees the provisions of Article XV will be enforced.

ARTICLE XVII.

The fixing and altering of the tare in regard to the manner of packing and their different relative weights will be regulated by special law. In goods that pay not more than 3 florins for 100 kilograms, as well as in immediate inclosures of liquids, no reduction of tare takes place unless otherwise provided for. To liquids, however, the duty on which is calculated by the gross weight, when im ported in vehicles of transportation by land or water specially built for their transport and without any other inclosure, must be added the tare resulting from the net weight of the ordinary manner of packing.