'مجموعة من المعاهدات والالتزامات المتعلقة بمشيخات الخليج الفارسي وسلطنة مسقط وعمان والنافذة حتى نهاية عام ١٩٥٣" [ظ‎‎٣‎٠] (٩٢/٦٢)

58
that High Contracting Party to grant to nationals of the other, who are not resident
for tax purposes in that territory, the same personal allowances, reliefs and
reductions for tax purposes as are granted to His own nationa s.
A rticle 4
(1) In all that relates to navigation and the treatment of shipping each High
Contracting Party undertakes to treat in any of His territories the vessels of the
other (including the passengers and cargoes carried therein) not less favourably in
any respect than His own vessels or the vessels of any other foreign country
(including the passengers and cargoes carried in such vessels as aforesaid).
(2) The provisions of this Article shall not apply to the coasting trade or to
inland navigation.
A rticle 5
Nationals of His Majesty shall be permitted in the territories of the Sultan to
hire and to acquire in any legal manner, property of every description, to possess
the same, and to dispose thereof in any legal manner, as regards immovable
property on the same conditions as are in force or may be established with regard
to the nationals of the most favoured foreign country, and as regards movable
property on the same conditions as are in force or may be established with regard
to the nationals of the Sultan or the nationals of the most favoured foreign country.
A rticle 6
(1) Goods grown, produced or manufactured in the territories of one High
Contracting Party imported into the territories of the other from whatever place
arriving, shall not be subjected to customs duties or charges other or more onerous
than those paid on the like goods grown, produced or manufactured in any other
foreign country.
(2) Goods to be exported to the territories of one High Contracting Party shall
not be subjected in the territories of the other to customs duties or charges other
or more onerous than those paid on the exportation of like goods to any other
foreign country.
(3) The customs duties leviable in the territories of the Sultan on goods
grown, produced or manufactured in the territories of His Majesty and on goods
imported by nationals of His Majesty shall be paid at the port or other place in the
Sultan s territories where the goods are first imported, and on payment being duly
made such goods shall thereafter be exempt from all other customs duties.
(4) In the territories of the Sultan goods grown, produced or manufactured in
the territories of His Majesty or imported by nationals of His Majesty shall be
exempted from customs duties in the following cases, namely: —
{a) Goods which, being destined and manifested for a foreign country, are
transhipped from one vessel or aircraft to another in any of the ports
or airports oi the Sultan or which have been for this purpose provision
ally landed and deposited in any of the Sultan's custom-houses to await
the amva of a vessel or aircraft in which to be reshipped abroad; but
S5 )0 1 f s u 80 l anc i e d shall only be exempted if the consignee or his agent
shall have on the arrival of the vessel or aircraft, handed over the said
goods to be kept under customs seal, and declared them as landed
for transhipment designating at the same time the foreign place of
wUhm a period not exceeding three months after
their first landing the said goods are actually shipped for the said
foreign country as originally declared and without having in the interval
res^iipped 0WnerS ' ^ Customs char g e s are paid before they are
{b) Goods which, not being destined and manifested for the territories of the
left ta'tte'custdv oflh^.? 11 ^ landed .- provided 'hat suTgoods are
destination abroad within ; oms a " th o/ities and are reshipped for a
cnlSThafgefa^^ a^d that al,
(C) CO fhe fU pfo a pertv 0 of n hirm a al d stv ir i and ^ and
he nseof the shbs of , ^ the territo "es of the Sultan for
Hit Ah Forces dutv si^flU ^ s Naval Forces and the aircraft of
thus exemoted are sold nr we y^ r 'J? 6 payable if any of the goods
thus exempted are sold or otherwise d.sposed of in the local markets.