"جزء ٣. رقم ٧٣٣ لسنة ١٩٠٤. مسقط:- المعاهدات التجارية." [و‎‎٣‎٢‎٥] (٢٨٦/٢٣٥)

(4). All goods and merchandise transhipped or landed for the repair of
damage caused by stress of weather or other disaster at sea, provided that cargo
so landed be re-shipped and exported to a foreign port and taken away on-board
of the same vessel.
Article VII.
No article whatever shall be prohibited from being imported into or export
ed from the territories of His Highness the Sultan, and no export duties are to
be levied on goods exported from those territories, except with the consent of
the Government of His Majesty, such consent being subject to the conditions
that may be laid down in the notifications intimating the same.
Article VIII.
It is agreed and understood by the High Contracting Parties that, in the
event of an arrangement being entered into hereafter between His Highness
the Saltan and the Powers having treaty relations with Maskat, and to which
Great Britain shall be a consenting party, whereby vessels entering the port
of Maskat shall be charged with shipping, tonnage, harbour, or any other dues,
such dues to be administered under the control of a special Board for the im
provement of the harbour and the construction and maintenance of lighthouses,
or other similar works; nothing in the afore-mentioned provisions shall be con
strued so as to exempt British vessels from payment, of such shipping, tonnage,
harbour, or other dues as may hereafter be agreed upon.
Article IX.
The duties leviable under Article VI of this treaty shall bo payable in
coin which is legal tender in British India, unless, by common consent of the
trader and of the authorities of His Highness’s Customs House, it is agreed in
any case to satisfy all dues by delivery of one-twentieth part of the imported
goods.
The value of all goods on w hich duty is to be levied shall be calculated
according to the local cash prices ruling at the date of levy.
In the event of any dispute arising between a British subject and the Custom
house authorities regarding the value of goods imported, this shall be determin
ed by the Custom-house authorities purchasing the goods at the trader’s
valuation plus ten per cent.
Article X.
His Highness the Sultan engages by the present treaty to secure that the
movement of goods in transit shall not be obstructed or delayed in a vexatious
manner by unnecessary Customs formalities and regulations, and that every
facility will be given for their transport, landing, and handling, and that
standard scales and weights shall be provided for the weighment of merchandise
at all Oman ports where British traders reside.
Article XL
British vessels entering a port in the dominions of His Highness the Sultan
in distress shall receive from the local authorities all necessary aid to enable
them to revictual and refit so as to proceed on their voyage.
Should a British vessel be wrecked off the coast of His Highness’s domi
nions, the authorities of His Highness shall render all assistance in their power
to the distressed vessel, in order to save the vessel, her cargo, and those on board;
thev shall also give aid and protection to persons saved, and shall assist them in
reaching the nearest British Consulate; they shall further take every possible
care that the goods so recovered are safely stored, and kept for the purpose of
being handed over to the owner, captain, agent of the vessel or British Consul
subject always to rights of salvage.
His Highness’s authorities shall further see that the British Consulate is
at once informed of such disaster having occurred.