This note extends the free importation privilege on a reciprocal basis
and adds that in so doing the Dutch Government counts on the granting of
exemption from excise taxes to Dutch Consular Officers in the United
States. Specific information is also requested as to the viewpoint of
the United States Government concerning the question of excise duties in
general.
I have the honor, therefore, to request instructions in the premises.
[Enclosure—Translation]
The Netherlands Minister for Foreign
Affairs (Beelaerts
van Blokland) to the
American Chargé (Johnson)
The
Hague, September 19, 1930.
Economic Section
No. 29588
Mr. Chargé d’Affaires: In his note No. 105
of September 5th last, His Excellency Mr. Diekema was good enough to
inform me that the
[Page 776]
Government of the United States of America has already taken the
necessary steps in order that Netherland consular officers of Dutch
nationality, established in the United States of America, who have
no other business in the United States, may be exempt from import
duties with respect to articles imported for their own use or for
the use of their family during the period of their official
residence.
In thanking you for this kind communication, I take the liberty of
making the following observation:
In my letter of June 17th last,* Economic Section, in which I had the honor
to inform His Excellency Mr. Diekema that the Government of the
Queen accepted the proposal made by Your Government, I stated that
this should be interpreted in such a way that, in conformity with
article 19 of the 1924 Tariff Act (Bulletin of Laws No. 568),
exemption would also be accorded from excise taxes and duty on gold
and silver articles. I added that I was not aware whether such
duties were also levied in the United States but that, if so, I was
convinced that your Government would also accord the Netherland
consular officers in question exemption from these duties. In view
of the fact that in the aforementioned letter of Mr. Diekema mention
is only made of the fact that “no excise tax is assessed on gold or
silver imported for personal and family use” (see also enclosure),
it seems that I have perhaps not expressed myself with sufficient
clarity. For this reason I take the liberty of observing that the
third paragraph of my above-mentioned letter of June 17th referred
to two different duties, to wit, excise taxes in general and,
besides these, a special tax called tax on gold and silver objects,
neither of which are import duties.
However, my colleague the Minister of Finance, whom I did not delay
acquainting with the above-mentioned Note from Mr. Diekema, and whom
I consulted with regard to the above, has notified me and I have the
honor to inform you that he has advised the competent Netherland
authorities that objects imported into the. Netherlands, destined
for consular officers of the United States of America, of American
nationality, who have no other business in the Netherlands—for so
far as these objects are for their own use or the use of their
family—may enjoy freedom from import duties, statistical duty,
excise taxes and the tax on gold and silver objects, and that
consequently this franchise in the future is not restricted to the
baggage (imported or forwarded afterwards) of these consular
officers. In issuing these instructions, my colleague felt he should
count on exemption from excise taxes in general being likewise
granted to Netherland consular officers stationed in the United
States of America.
[Page 777]
In bringing the foregoing to your attention, I would be grateful if
you would kindly inform me of the viewpoint of Your Government
regarding the question of excise duties in general to which
reference is made above.
I seize this occasion [etc.]
For the Minister:
The Secretary
General,
A. M. Snouck
Hurgronje
