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In respect to (2) he considered it inadvisable to introduce the system at
these places. British merchants paid at the time 2J (3}?) per cent, on imports
and nothing on re-exportation. On the establishment of bonded ware-
houses, a re-exportation duty of 1 per cent, would be levied conditionally on their
storage in the Persian warehouses and the probability was that the full 5 per cent;
would be imposed on all other merchandise (No. 227, dated nth December
1S84).
660. Here the correspondence on the subject ceases.

(xcv) Customs duty at Bandar Abbas, 1889-92.
661. It had been the practice previous to the year 1SS9 to charge 3$
per cent, ad valorem on goods reaching
External A., August 1889, Nos. 336-40-
Bandar Abbas and to grant no pass for
conveying them further. The absence of a pass subjected the consignee to
further payments in the shape of road tolls, etc. At Bushire the practice was
different, importers having to pay once for all 5 per cent, and receiving passes
to cover the conveyance of their goods to destination free of further dues.
662. In 1889 a British Indian merchant of Meshed could not get his goods
passed at Bandar Abbas on paying 5 per cent, duty and demanding a pass,
which would exempt him from further exactions on the way.
663. Under our treaty rights British merchants were entitled to demand
the enforcement of the practice obtaining at
External A., November 18S9, Nos. 200-203.
Bushire. But there was nothing to be gained by
insisting on the levy of 5 per cent, on all goods reaching Bandar Abbas, as it was
an advantage in case of goods imported for local use at that port. At the same
time it seemed desirable to endeavour to secure for traders a right to be supplied
with an internal pass if they required one upon payment of the 5 per cent, duty
(Foreign Department letter No. 2241-E., dated 6th November 1889).
664. The difficulty was to induce the Persian Government to allow this
External A., November 1890, Nos. 136-41. differential treatment. It was obvious that
,, December 1890. Nos. 94-96. there could not be two systems adopted, one
„ -August 1891, N01. 193-200.
for the benefit of British merchants at
Bandar Abbas, and the other for those in the interior. The correct system,
therefore, thought Mr. R. T. Kennedy, His Majesty’s Charge d’Affaires at
Tehran, was the one which would provide for the levying of the 5 per cent, ad
valorem duty at the port of entry, which the Persian Government was prepared
to introduce (Mr. Kennedy to Major Talbot, dated 16th June 1891).
The Government of India agreed in this view (No. i691-E., dated 20th
August 1891).
665. On 25th December 1892 the
External A., February 1893, Nos. 269-71.
Amin-es-Sultan informed the British Mnis-
ter that—
"British subjects will pay on the export of their goods from Bandar Abbas or Arze
Akdas the full 5 per cent, duty to the customs officers, and shall receive a Government
jowaz. On presenting this pass at the customs houses or toll stations on the road, no
further duty shall be levied on the goods on any account."
(xevi) Introduction by the Persian Government of new Jawazes or Internal
Transit Passes, 1897.
666. On the 1st of Mohurrum 1315 (1897) the Karguzar of Bushire informed
External A., November 1897, Noj. 119-24. the Resident that the Governor of the
External B., August 1898, No. 19.
. ^ Persian Gulf ports had introduced a new
form of jowaz or internal transit pass, embodying new clauses, namely
(0 Ea°h jowaz was to cover 50 packages or 25 loads.
00 The number of the jowaz and a mark especially devised was to be
put on the packages.
(hi) The foreign merchants should designate whether goods to be des­
patched were for disposal at Shiraz, Ispahan or Tehran.