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P. x., Сн. VI. RULES TO BE OBSERVED, &c.
3 77
at the time when the samples are in the custom house. In Finland,
re-exportation of samples must take place within six months in order
to obtain refund of the duty deposited. Samples of different materials
or manufacturers having neither the form nor the nature of
merchandise, are admitted duty free into Russia.1
The re-exportation of the samples must be guaranteed either by
a deposit of the corresponding customs duty at the custom house
through which the samples are imported or by any other security.
On the expiration of the said period, the customs duty is
transferred to the Treasury or is levied for the benefit of the same according
to the circumstances, whether it has been paid in or guaranteed by a
deposit, except in the case when it is proved that within the said period
the samples or models were re-exported abroad.
If before the expiration of the said period the samples or models
are produced to the proper authorised custom house, for
re-exporta-tion abroad, the said custom house must ascertain by inspection the
identity of the articles produced with those for the importation of
which permission was obtained. In the absence of any doubts in this
respect the custom house certifies the exportation and refunds the
duty paid in as deposit at the time of importation or makes a
corresponding arrangement for the refunding of the security.
According to the Commercial Conventions with Germany, France,
and Austria-Hungary, foreigners who are going to fairs or markets
in Russia for trading purposes are given full equal rights with local
subjects and are not taxed at a higher rate than the natives of the
country who are also trading. The Commercial Conventions prescribe
that merchants arriving in Russia may carry with them samples of
fire-arms, on the absolute condition that they comply with all general
and local regulations existing, or which may be issued regarding
firearms.
1 Russian Customs Tariff, No. 21S.
§ 388.
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