VI.—Customs and Commercial Affairs.
XXXIII. Germany forms one customs and commercial territory encircled by a common customs frontier. Those separate parts of territory are excluded, which from their position are not adapted for inclusion in the customs frontier.
All articles of free trade in any one of the States of the Confederation may be introduced into any other State of the Confederation, and can only be subjected to a duty in the latter in so far as similar articles produced in that State are subject to a home duty.
XXXIV. The Hanseatic towns Bremen and Hamburg, with so much of their own, or of the adjacent territory as may be needful for the purpose, remain as free ports outside the common customs frontier until they apply to be admitted therein.
XXXV. The Empire has the sole right of legislation in all Custom-House affairs, in the taxation of salt and tobacco produced in the territories of the Confederation, beer and spirit and sugar and syrup or other home productions made from beetroot, in the reciprocal protection of consumption duties raised in the separate States of the Confederation against defraudations, as well as in such measures as the Customs’ Committees may find requisite for the security of the common customs frontier.
In Bavaria, Wurtemburg and Baden, the taxation of the native spirit and beer remains for the present subject to the laws of the land. But the States of the Confederation will direct their efforts to bring about an assimilation in the taxation of these articles likewise.
XXXVI. The collection and administration of the duties and consumption taxes (Article XXXV) remain in the hands of each State of the Confederation, within its own territory, in so far as they have hitherto been so.
The Emperor watches over the observance of the legal procedure through Imperial officials, whom he attaches to the customs or excise offices, and to the directing authorities of the separate States according to the advice of the Committee of the Council of the Confederation for customs and excise affairs.
Information given by these officials as to defects in the execution of the common legislation (Article XXXV) will be laid before the Council of the Confederation for decision.
XXXVII. In decisions relative to the administrative instructions and arrangements (Article XXXV) for the execution of the common legislation, the Presidency has the casting vote, when it is given for the continuance of the existing instruction or arrangement.
