"مجموعة من المعاهدات والالتزامات والسندات المتعلقة بالهند والدول المجاورة" [‎٦‎٣] (٥٧٨/٣٨٦)

PERSIA—APPENDIX NO. XV—1875.
Ixiii
Article 4.
The duty of /;> per cent., as above, shall be levied at the first Turkish Customs
House, but, in order to facilitate commerce, those wishing to pay the duty at the
place of sale shall do as follows :—
The Persian merchant importing tumbaku into Turkey shall immediately deliver
it to the Customs House, where it shall be weighed and its wrapper deducted from
it. On the determination of its net weight should it be sold in the place the 75
per cent, must be immediately paid and a paper (tezkereh) for it taken, but should
it be proposed to take it elsewhere for sale the owner must proceed to the Customs
and present a merchant of credit as a guarantee and execute a bond, binding
himself to transport the tumbaku to the place he intends selling it in within a
reasonable determined period, and after having his tezkereh countersigned by
the local Customs authority he shall return it to the place of entry, where he shall
pay the 75 per cent. After presenting a guarantee and executing the bond a
paper will be handed over to the merchant setting forth the weight of his goods
and the date within wdiich it shall be delivered to the Customs House of the town
to which it is being sent.
Should the merchant desire to pay the dues after sale, he may do so if he places
the tumbaku in his stores in a room locked with two keys, one of which is to be
m the hands of the Customs officials. This also may be done at the merchant’s
option at the frontier (or first Customs House at which it is delivered).
A deduction of 2 per cent, will be allowed by the Customs for every hundred
hokkehs of weight on account of moisture absorded in transit from the frontier
to the town in the interior on goods, the dues of which are paid, not at the frontier
but at the place of sale.
Article 5.
Tumbaku in transit will be treated as the merchandise in transit of other
nations.
Article 6.
Tumbaku taken from other parts of Turkey through Moldavia, Wallacba,
SerVia, or Egypt, shall pay customs at the first Turkish Customs House in the
aforesaid places ; just in the same way tumbaku brought from the above-men
tioned places to Turkey shall pay the dues at the first Customs House of the Turkish
Government. Tumbaku on which duty has been levied and which has not been
sold and is exported within a period of six months to one of those places shall
receive back the customs dues, less 1 per cent.
Article 7.
With reference to tobacco, tumbaku and salt, the privileges conferred in former
treaties to pilgrims to Kerbela shall remain in force; other travellers shall be
treated on a par with the travellers of other nations.