'File 35/86 II A 45 Muscat - Commercial Treaty of 1891 and revision of treaty 1922' [‎19r] (43/572)

A rticle 6.
His Hig-bness the Sultan shall be permitted to levy a duty of entry not
exceeding 5 per cent, on the value of all g-'oods and merchandise, of whatever
description, imported by sea from foreign countries into His Highness's domi
nions. This duty shall be paid at that port in His Highness's dominions
where the goods are first landed, and, on payment thereof, such goods shall
thereafter be exempt, within the Sultanas dominions, from all other customs
duties or taxes, levied by, or on behalf of, the Government of His Highness
the Sultan, by whatever names these may be designated, and no higher
import duty shall be claimed from British subjects than that which is paid
by subjects or citizens of the most favoured nation.
This duty, once paid, shall cover, from all other charges on the part of
His Highness the Sultan, goods of whatever description coming from Foreign
countries by sea, whether these are intended for local consumption or for trans
mission elsewhere in bulk or otherwise, and whether they remain in the State
in which they are imported or have been manufactured.
There shall, however, be exempted from payment of all duty the follow
ing, namely:—
(1) All goods and merchandise which, ^eing destined for a foreign
g ort. are transhipped from one vesiel to another in any of the
ports of His Highness the Sultan of Muskat, or which have
been for this purpose provisionally landed and deposited in any
of the Sultan's Custom-houses to await the arrival of a vessel
in which to be re-shipped abroad. But goods and merchandise
so landed shall be exempted only, provided that the consignee
or his Agent shall have, on the arrival of the ship, handed over
the said goods to be kept uuder Customs seal, and declared
them as landed for transhipment, designating at the same time
the foreign port of destination, and also provided that the said
goods are actually shipped for the said foreign port as origi
nally declared, within a period not exceeding six months alter
their first landing, and without having, in the interval, changed
owners.
All goods and merchandise which, not being consigned to a port
within the dominions of the Sultan, have been inadvertently
landed, provided that such goods are re-shipped within a month
of being so landed and transported abroad. Should, however,
such goods or merchandise, here spoken of, be opened or removed
from the custody of the Customs authorities, the full duty shall
then be payable on the same.
Coals, naval provisions, stores, and fittings, the property of Her
Majesty's Government, landed in the dominions of His High
ness for the use of the ships of Her Majesty's Navy.
All goods and merchandise transhipped or landed for the repair of
damage caused by stress of weather or other disasters at sea,
provided the cargo so discharged shall be re-shipped and taken
away on board of the same vesself orTf-the lalterdiall havo
been condemned, or her departure delayed, in any oth«-flatHt«eF»
(2)
(3)
1(4)