C. RECO -150 1000 REGA 19 JAN 27.
Draft Articles of an Agreement with Siam.
Spirituous Liquors.
ARTICLE I.
SPIRITS of all kinds not exceeding in alcoholic strength those permitted to be manufactured by the Siamese Government in Siam may be imported and sold by British subjects on payment of the same duty as that levied by the Siamese excise laws upon spirits manufactured in Siam: and spirits exceeding in alcoholic strength spirits manufactured in Siam as aforesaid may be imported and sold upon payment of such duty and of a proportionate additional duty for the excess of alcoholic strength above the Siamese Government standard.
The said duty on imported spirits shall be in substitution of, and not in addition to, the import duty of 3 per cent. leviable under the existing Treaties; and no further duty, tax, or imposition whatever shall be imposed on imported spirits.
[51]