Note 9 — Chapter V · SIBERIAN COMMERCE AND THE TRANSPORT OF TEA

All that part of Siberia situated east of Baikalia forms a sort of neutral ground free of the Custom-house. Only spirits, tobacco, sugar, mineral oils, lucifer matches, and in general all articles of the same character which are subject to excise duty in Siberia proper, pay Custom-house duties when they are sent for sale to the Siberian ports on the Pacific. All other goods have only to pay ‘customs’ if they are forwarded to parts of the Empire west of Baikalia, and these are paid at Irkutsk, through which everything is obliged to pass. Tea going from Kiakhta pays duty at Irkutsk.