Thank you for submitting your item for appraisal. This appears to be a chinese porcelain figurine of a male court official, dressed in a blue robe, decorated in enamel colours with dragons, flames, clouds and a phoenix rank badge on the front, most likely representing Lu Xing, one of the three Chinese Lucky Gods.
Lu Xing is believed to symbolise prosperity, rank and influence. The figurine bears a six character Da Qing Jiaqing Nian Zhi mark. Using famous reign marks to improve sales has been common usage in China for centuries. Applying dirt ( bitumen mixed with gasoline) to give the piece some "age" is a rather modern late 20th century technique to deceive the buyer, which by definition would make it a fake. Similar pieces sell in the price range of 10 to 30 USD, but of course fakes have no monetary value. There is no measurement for the sentimental value you might attach to the item.