CUSTOMS TARIFF OF THE GERMAN CUSTOMS

UNION."

EXPLANATORY NOTE.

In the present publication of the German tariff the following rates are given: 1. The rates of duty under the "general" or "autonomous" tariff adopted by the German Reichstag December 25, 1902, and in effect since March 1, 1906. These rates apply to countries not entitled to most-favored-nation treatment nor having any commercial treaties with Germany which secure them lower rates.

2. The conventional rates of duty resulting from the commercial treaties with Russia, Austria-Hungary, Italy, Switzerland, Belgium, Roumania, Servia, Sweden, Greece, and Bulgaria. These rates are applied (a) to imports from countries which have concluded commercial treaties with Germany guaranteeing the application of conventional duties to their products when imported into Germany; (b) to imports from countries entitled to most-favored-nation treatment.

Modifications of and additions to the text in the general tariff, resulting from the commercial treaties, are printed in heavy type. The absence of a rate in the "conventional" column indicates that no provision has been made in any of the treaties mentioned above with reference to that particular tariff number, and that in the absence of further provisions to that effect the "general" rate will apply to all countries. Such a rate may be changed at any time by the German Government, while the rates appearing in the "conventional" column can not be increased while the treaties remain in force. Most of these treaties will not expire until December 31, 1917.

Under the commercial agreement between Germany and the United States, which went into effect July 1, 1907, most of the imports from the United States are subject to duty under the conventional tariff. In reading this tariff it is therefore to be understood that, unless otherwise stated, the conventional rate applies to imports from the United States.

The German Customs Union includes, besides the territory of the German Empire proper, the Grand Duchy of Luxemburg and the two Austrian communes of Jungholz and Mittelberg. The free ports of Hamburg, Cuxhaven, Bremerhaven, and Geestemunde, the island of Helgoland, and a few frontier districts in Baden (Zollausschlüsse) are not included in the Union.

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CURRENCY, WEIGHTS, AND MEASURES.

CURRENCY.

The monetary unit of the German Empire is the gold mark, equal to $0.238 United States currency. One mark has 100 pfennigs.

WEIGHTS AND MEASURES.

The metric system constitutes the official standard. The following table contains the principal units of that system with the United States equivalents: METRIC WEIGHTS AND MEASURES, WITH EQUIVALENTS.

CUSTOMS TARIFF LAW OF DECEMBER 25, 1902.

§ 1.-With the exception of imports from certain countries, which form the subject of special provisions, goods imported into the German customs territory shall pay the duties finally adopted by the sixteenth commission and laid before the Reichstag on October 6, 1902. In the case of the following tariff numbers, however, the duties are to be as follows: No. 808, 4.50 marks; No. 809, 7.50 marks; No. 810, 12 marks; No. 816, 8 and 12 marks; No. 825, 8 marks; No. 905, 4 marks; and No. 906, 15, 12, 10, 9, 7, 5.50, 4.50, and 3 marks.

The duties on the following cereals shall not be reduced by treaty or agreement below the following: Rye, 5 marks per 100 kilos; wheat, 8 marks; spelt, 5.50 marks; malting barley, 4 marks; oats, 5 marks.

Exemptions from and reductions of duty agreed to by treaty shall apply to products of German territories not included in the customs territory, except in so far as the Bundesrath shall prescribe otherwise. These decisions shall be communicated to the Reichstag forthwith or at its next session, if not then assembled, and shall be canceled in case the Reichstag does not sanction them.

Exemptions from and reductions of duty granted by treaty may be applied to products of German colonies and protectorates by order of the Bundesrath.

Information as to rates of import duty.

32.-An office shall be opened in every tax district, whose duty shall be to supply, on application, information as to rates of customs duty at which any merchandise or articles are admitted to the German customs territory.

Gross and net weight.

§ 3. The duties based on weight are levied on gross weight in the following cases: (a) When the tariff so expressly provides;

(b) On goods paying an import duty not exceeding 6 marks per 100 kilograms. In other cases the duties will be levied on net weight.

In ascertaining the net weight of liquids, the weight of the receptacles directly containing them (casks, bottles, stoneware vessels, etc.) will not be deducted.

The Bundesrath will determine what proportion of gross weight may be deducted by way of tare in estimating the net weight.

On the importation of goods, receptacles commonly employed in trade are to be admitted free of duty.

In the case of goods dutiable on gross weight but imported without packing or in receptacles not commonly employed in trade, and in the case of liquids imported in immediate receptacles not commonly employed in the trade, the Bundesrath may order that the weight of the receptacles commonly used in the trade be added to the net weight of such goods or to the actual weight of said liquids.

Specified custom-houses for entry of certain merchandise.

§4.-The Bundesrath is authorized to prescribe that the entry of merchandise, customs examination of which offers special difficulties, be only effected in certain specified custom-houses, unless the interested parties are willing to pay the highest duties stipulated in the tariff as applicable to such goods or undertake to pay the expenses connected with the conveyance of the goods or samples thereof to the proper custom-house.

Goods admitted free of duty.

$5.-The following goods are exempt from duty; a

(a) Articles imported by mail in packages weighing 250 grams or less, gross weight; (b) Merchandise subject to duty according to weight when imported in quantities of less than 50 grams. The Bundesrath will determine to what extent fractions of a kilogram may, in other cases, be disregarded in determining the weight of the

merchandise.

Duties amounting to less than 5 pfennig will not be levied, and higher duties will be levied only in so far as they are divisible by 5, excess pfennig being disregarded. The Bundesrath may, in case of abuse of these provisions enact limitations affecting any specified goods or frontier sections.

The Bundesrath is authorized to curtail the exemption from duty in the case of cut tobaccos, cigarettes, cigarette paper casings, and cigarette paper. (Cigarette Tax Law, June 3, 1906, § 1, Reichsgesetzblatt, p. 631.)