"الملف 35/87 VI A. 38 الإصلاحات والجمارك والشؤون المالية في مسقط" [و‎‎٤‎٧] (٤٤٠/١٠١)

Art. 9 allows for the option of paying duty in kind if the
nature of the goods allows. Vlaue is to be levied on
market price. Foreign goods are to have value fixed on
Muscat market price : native goods and produce on market
price at place where the merchant shall choose to pay duty.
Disputes as to value are to "be decided "by reference
to two Experts, each party nominating one. If these
experts disagree they shall choose an Umpire, whose decision
shall he final.
Art. 10 prevents vexatious delays or obstructions to goods in
transit and for facilities to be given for their transhipment.
Art. 11 de^ls with casualties or wrecks, etc.
Art. 25 provides for revision of treaty after twelve years (sub-
-ject to twelve months' notice).
MOTE PIT CUSTOMS RULES .
The Customs authorities in Muscat and other ports
in Oman are following the directions drawn up in 1920 and
embodied in Order No. 110, dated 15th January 1920. This
Ord^r is itself based on the articles relating to Customs
duties etc. contained in the Treaty of 1891 which have been
summarized above.
I offer the following remarks on these directions
Clause 1. Prices . The market price at Muscat varies from time
to time and it is not laid down what rate should be adopted.
The price should be that ruling in the market on the date of
importation, which, for the purposes of Muscat, may be taken
to be the date of arrival of the steamer.
Clause 5. n ayment Q{ff duty . The option of paying ( vide
Art. 9) duty in kind is not often availed of at Muscat and has
in fact only been allowed recently in one case of a consignmerl
of rice. The Director Of Customs usually exercises his
dis cretion