'A Collection of Treaties and Engagements relating to the Persian Gulf Shaikhdoms and the Sultanate of Muscat and Oman in force up to the End of 1953' [‎31r] (63/92)

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id) Goods transhipped or landed pending the repair or damage caused to the
vessel or aircraft by stress of weather or disasters at sea or in the air,
provided the cargo so discharged shall be left in the custody of the
customs authorities and be reshipped abroad within a period of three
months from the date of the original landing and that all customs
charges have been paid.
(5) In the cases referred to in paragraph (4) of this Article customs formalities
in respect ot landing, examination, clearance and shipment of 2;oods shall be
observed.
(6) All goods remaining uncleared in the Sultan's custom-houses after four
months from the date of their original landing may be disposed of by the Sultan's
customs authonties by a public auction after notifying the steamer or aircraft
agents concerned. The proceeds of the sale of such goods, after payment of the
auctioneering fees, customs duties and charges, shall be kept in deposit for a period
of one year and refunded to the owner if he establishes his claim to them during
this period, after which no claim shall be entertained.
(7) In this Article the words customs charges " shall mean charges other
than customs duties and shall include landing, transit, weighing, wharfage or
ground rent, supervision and overtime fees.
A rticle 7
(1) All customs duties leviable in the territories of the Sultan shall be paid in
cash and not in kind.
(2) The value of the goods on which customs duty is to be levied shall be
fixed according to their market price following the normal usage of trade in Muscat.
(3) Any dispute arising between a national of His Majesty and the Omani
Customs authorities regarding the value of any goods, shall be determined by
reference to two experts (each party nominating one) whose decisions as to the
value shall be binding upon both parties. Should these experts not be able to
agree, they shall choose an umpire, whose decision shall be final.
A rticle 8
Internal taxes and internal charges of any kind levied within the territories
of one High Contracting Party for the benefit of the State, or of organs of local
or municipal government, on or in connexion with goods grown, produced or
manufactured in the territories of the other High Contracting Party, shall not be
other or greater than those levied in similar circumstances on or in connexion with
like goods grown, produced or manufactured in the territories of the former High
Contracting Party or in any other foreign country.
A rticle 9
(1) No prohibition or restriction shall be imposed or maintained on the
importation into the territories of the Sultan of any goods, from whatever place
arriving, grown, produced or manufactured in the territories of His Majesty which
shall not equally extend to the importation of the like goods grown, produced or
manufactured in any other foreign country.
(2) No prohibition or restriction shall be imposed or maintained on the
exportation of any goods from the territories of the Sultan to the territories of
His Majesty which shall not equally extend to the exportation of the like goods to
any other foreign country.
(3) Exceptions to the general rules laid down in the foregoing paragraphs of
this Article may be made only in the case of—
{a) prohibitions or restrictions imposed in the interests of public security;
ib) prohibitions or restrictions regarding traffic in arms, ammunition and
implements of war, or in exceptional circumstances, all other military
supplies;
(c) prohibitions or restrictions imposed for the protection of public health;
id) prohibitions or restrictions imposed for the protection of animals or
plants, including protection against diseases, degeneration or extinc
tion, as well as measures taken against harmful seeds, plants and
animals.
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