724
THE NEW ZEALAND GAZETTE.
[No. 35

The Egyptian Government preserves an absolute right respecting the taxation of all other articles. The regulations and tariffications 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 Kingdom 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 Customhouse, 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 merchandise, such as invoices, policies of insurance, correspondence, &c.

If the Customhouse 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 exceeding 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 Consulate of Alexandria, and shall be considered as officially recognised, 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 valorem.

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.

Merchandise 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.e., 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 merchandise of the other as to their own natives and merchandise.

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, provisions 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 Customhouse in money, or ample security must be given for it.

2. For the purpose of identification, each separate pattern or sample shall, as far as possible, be marked by the affixing of a stamp, or by means of a seal being attached to it.

3. A permit or certificate shall be given to the importer, which shall contain—

(a.) A list of the patterns or samples imported, specifying the nature of the goods, and also such particular marks as may be proper for the purpose of identification;

(b.) A statement of the duty chargeable on the patterns or samples, as also whether the amount was deposited in money, or whether security was given for it;

(c.) A statement showing the manner in which the patterns or samples were marked;

(d.) The appointment of a period which, at the utmost, must not exceed twelve months, at the expiration of which, unless it is proved that the patterns or samples have been previously re-exported or placed in bond, the amount of duty deposited will be carried to the public account, or the amount recovered under the security given. No charge shall be made to the importer for the above permit or certificate, or for marking for identification.

4. Patterns or samples may be re-exported through the Customhouse through which they were imported, or through any other.

5. If before the expiration of the appointed time [paragraph 3 (d)] the patterns or samples should be presented at the Customhouse of any port or place for the purpose of re-exportation or being placed in bond, the officers at such port or place must satisfy themselves by examination whether the articles which are brought to them are the same as those for which the permit of entry was granted. If so satisfied, the officers will certify the re-exportation or deposit in bond, and will refund the duty which had been deposited, or will take the necessary steps for discharging the security.

ARTICLE XI.

Are alone exempt from all control in Egyptian Customhouses on importation and exportation, as well as from the payment of duties, articles and personal effects belonging to Consuls-General, and Consuls in the regular Consular Service (“Consuls de carrière”), having no other business, engaged neither in trade nor industry, and neither possessing nor working real property in Egypt.

ARTICLE XII.

Each of the two contracting Governments has the right to put into force any regulations required for the working of their services and for the suppression of fraud, as well as any measures dictated by reasons of public health or security, on condition that such regulations are equally applied to the ships and subjects of all other nations.

Such regulations, including the supervision of ships and the searching for, or pursuit of, contraband goods, as well as the fines and other penalties therein made applicable in case of false declaration; smuggling, or attempting to smuggle, fraud, or attempts to defraud, or any infringement of the regulations, shall, together with the measures that may be taken in regard to public health or security, be applicable in either of the two countries to the natives of the other under the same conditions as to natives of the country itself.

If, however, the Egyptian authorities should desire to search the dwellinghouse of a British subject, or a British ship anchored in an Egyptian port, a duplicate of the search-warrant shall be sent to the British Consular authority, who may at once take part, if he thinks proper to do so, without the formality in question delaying the search, and no such search shall be made except between sunrise and sunset.

It is understood, however, that the preceding stipulation shall not apply to cases in which the search is to be made in a warehouse or dépôt, or on board a ship which may have remained in an Egyptian port, for any reason whatsoever, more than twenty-one days. In such cases notification to the British Consular authority will not be necessary.

It is further understood that the Egyptian Government may, without notification to the British Consular authorities, put guards on board any British ship in an Egyptian port or traversing the Suez Canal.

In cases of suspicion of smuggling, the Egyptian Customs officers may board and seize any British ship of less than 200