655543-1890-Circular-Despatch-Convention-Great-Britain-and-Egypt — Page 3

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THE HONGKONG GOVERNMENT GAZETTE, 17TH MAY, 1890.

The Egyptian Government preserves an absolute right respecting the taxation of all other articles. The Regulations and tarifications of such other articles shall be applicable to British subjects under the same conditions as to natives or to foreigners the most favoured in that respect.

The duties ad valorem levied in Egypt on goods the produce or manufacture of the United King- dom of Great Britain and Ireland shall be calculated on the value at the place of shipment or purchase of the object imported, with the addition of the cost of transport, including insurance, necessary for the importation into Egypt as far as the port of discharge.

For the levying of these duties the importer shall make a written declaration at the Custom-house, stating the description of the goods imported and their value at the port of discharge.

The Customs may further, in contested cases, insist on the production of all the documents which should accompany consignments of merchandize, such as invoices, policies of insurance, correspondence, &c.

If the Custom-house authorities shall be of opinion that the declared value is insufficient, they shall be at liberty to take the goods on paying to the importer the price declared by him, with an addition of 5 per cent. This payment, together with the restitution of any duty which may have been levied upon such goods, shall be made within the fifteen days following the declaration.

The said authorities shall also have the right of taking the duties in kind. In order to take the duties in kind the Customs shall have the right of selecting the articles according to their declared value until the amount due to them shall be reached.

ARTICLE VII.

In order to establish for a fixed period the value at the port of entry of the principal articles taxed ad valorem, the Administration of the Egyptian Customs shall invite the principal merchants interested in the trade of the said articles to proceed in common with them to establish a Tariff for a period not exeeding twelve months.

The Tariff thus fixed shall, until a Chamber of Commerce representing the entire trade of Alexandria shall have been created, be communicated by the Egyptian Customs to the British Con- sulate of Alexandria, and shall be considered as officially recognized, as regards British produce and subjects, if the Consulate makes no formal opposition during the fortnight following this communication ARTICLE VIII

Export duties may be levied in Egypt at the rate not exceeding 1 per cent. ad calorem.

The value of articles exported shall be determined by the Customs, who will, as far as possible, cause periodic Tariffs to be established.

The Egyptian Government reserves the right to insist on the exporter of the articles producing proof of the payment of the special internal taxes to which the articles in question may be liable; if the said proof is not furnished, the exportation of the articles may be prohibited.

Merchandize to be transhipped, whether directly or after having been conveyed by rail across Egyptian territory, or placed in bonded stores, is free from all import or export duty. But articles intended for the use of the vessels which ship them are liable to a duty equivalent to the export duty, i... 1 per cent, ad valorem.

ARTICLE IX.

If one of the Contracting Parties shall impose an excise tax, that is to say, an inland duty, upon any article of home production or manufacture, an equivalent compensatory duty may be imposed on articles of the same description on their importation from the territories of the other country, provided that the said equivalent duty is levied on like articles on their importation from all foreign countries.

In the event of the reduction or suppression of excise taxes, that is to say, inland duties, a corresponding reduction or suppression shall at the same time be made in the equivalent compensatory import duty on the produce or manufactures of British or Egyptian origin, as the case may be.

The Regulations concerning special taxes and accessory customs duties, such as, dues for porters, warehousing, deposit, dues for quays, cranes, sluices, "tamkin," leading, permits to pass, declarations, weighing, measuring, and all other, shall be applied by the Customs of the two Contracting Countries to the natives and merchandize of the other as to their own natives and merchandize.

The preceding stipulations in nowise affect the right of Municipalities and Communes to levy, for their profit, octroi and excise duties on beverages and liquids, provisious and fodder, combustibles and building materials on their introduction into the Municipality or Commune for consumption therein even in case articles of a similar description should not exist in Egypt.

ARTICLE X.

Articles liable to duty, serving as patterns or samples, which shall be introduced into the United Kingdom by Egyptian commercial travellers, or into Egypt by commercial travellers of the United Kingdom, shall be admitted free of duty, subject to the following formalities requisite to insure their being re-exported or placed in bond :

1. The officers of Customs at any port or place at which the patterns and samples may be imported shall ascertain the amount of duty chargeable thereon. That amount must either be deposited by the commercial traveller at the Custom-house in money, or ample security must be given for it.