IOR/L/PS/10/1277

This file contains papers relating to proposed increases in the rates of import duty charged by the Sultanate of Muscat and Oman.

It includes papers concerning:

• The decision of the British Government that, instead of seeking to amend the Commercial Treaty of 1891 between Muscat and the United Kingdom (Article 6 of which prevented the Muscat Government from imposing import duties higher than five per cent), they should address a note to the Muscat Government to the effect that, despite Article 6 of the Treaty, subject to certain conditions, no objection would be raised on behalf of HM Government to an increase in the Muscat custom duties of ten per cent (twenty five per cent on tobacco and alcoholic liquor fifty five or less degrees under proof)
• The need for the British Government to obtain the authorisation of HM Government in Canada and the Irish Free State for an increase in Muscat customs duties
• The British Government obtaining the agreement of the French Government for them to address a similar note to the Muscat Government on behalf of the French Government, to the effect that, despite Article 10 of the Treaty between Muscat and France of 1844 (which also precluded the Muscat Government from charging import duties higher than five per cent), they would consent to the same increase in the Muscat customs duties.

The papers mostly consist of correspondence and India Office Political and Secret Department minute papers.

The main correspondents are as follows: the India Office; the Board of Trade; the Foreign Office; the Political Resident in the Persian Gulf; the British Embassy, Paris; the Dominions Office; the Sultan of Muscat and Oman; the French Ministry for Foreign Affairs; and the Political Agent and HM Consul, Muscat.

The French language content of the file consists of copies of notes from the French Ministry for Foreign Affairs to the British Ambassador to Paris, dated 3 August 1932, 20 February 1933, 6 April 1933, 29 June 1934, 18 December 1935, and 7 May 1936.

The Arabic content of the file consists of the following documents: extracts from the Political Resident’s notes to the Sultan of Muscat, and vice versa, dated 19 June 1933 and 4 March 1934 respectively, which are in both Arabic and English; a letter in Arabic from the Sultan of Muscat and Oman to the Political Resident in the Persian Gulf, dated 14 November 1938, with an English translation; an English and an Arabic copy of the Treaty of Commerce and Navigation between the United Kingdom and the Sultanate of Muscat and Oman, dated 5 February 1939 (ratified 7 February 1939); and notifications from the Political Agent, Muscat, dated 19 April and 7 October 1940, regarding customs duty, which are in both English and Arabic.

The file includes a divider which gives the subject number, the year the subject file was opened, the subject heading, and a list of correspondence references by year. This is placed at the back of the correspondence.