IOR/R/15/1/129, ff 2-3

The letter is requesting advise concerning import/export duties at Bushire. It asks whether subjects of Britain and Persia operating from vessels under the flags of other countries qualify for the lower rate of duty. It also asks whether foreign produce imported aboard British ships should be taxed at the lower rate.

It explains that this issue has arisen as a result of the ship Alert, which has recently landed and embarked cargo at Bushire. The Alert flies Dutch colours, but is owned by an Englishman who is also supercargo of the vessel; the Resident is querying whether it was correct that a consignment of horses owned by said Englishmen was charged duty at the lower rate.

It is noted that at Bushire the custom is to determine the duty payments by the nationality of the consigners, or commission agents, which is in contrast to the British practice of determining it by the nationality of the vessel; the Resident advocates sticking to local practice.