ARTICLE 1. All merchandize discharged at the port of Beira for transhipment via the Pungwe River to the territories beyond the Portuguese sphere of influence, as set down in Article 4 of the modus vivendi dated the I4th November, 1890, have to pay only 3 per cent, ad valorem duty, in compliance with the rules of the Decree dated the 18th November, 1890.
Art. 2. While the state of the country does not permit to adopt more practicable and more liberal measures, the owners, agents, or conductors of goods which are passing through Portuguese territories in transit have to observe the following rules:—
(a.) To render a written statement of the quantity and quality of the goods they wish to dispatch in transit, and to clear the same.
(5.) To hand to the fiscal official in Manica a list of the goods for transit, which list he received from the Customs at Beira, and to submit to an examination of the goods in his charge.
(c.) To deposit at the Customs at Beira the difference between the 3 per cent, and the amount of duty which would be payable if those goods had been imported to be consumed within Portuguese territory.
(d.) This deposit will be refunded to the depositor or his legal representative against his handing a certificate of the examination made by the fiscal official at Manica within three months.
(e.) Should the said certificate not have been rendered within a period of three months, the deposit will be collected by the Government.
(f.) In case the examination made by the fiscal official at Manica should give a minus of the goods, the official will make a note of the difference and the corresponding duty according to the dispatch. The amount of these duties will be collected by the Customs at Beira out of the respective deposit.
(g.) Should there be a surplus of the goods, the conductor will be obliged to make a dispatch for the exportation before the fiscal official against paying duty according to the Tariff (Table B).
Art. 3. It is prohibited to import powder, guns, or any ammunition of war without a written order of the superior authority of the province or his representative.
Art. 4. The Customs have a right summarily to examine the goods for transit, being guided as much as possible by the ship’s manifest; they only can make a vigorous examination should there be motives for suspicion.
Art. 5. The Customs will make out a list in triplicate of the goods for transit, one copy to remain in the archives of the Department; the second will be handed over to the owner or agent of the goods, to be delivered to the fiscal official at Manica; the third copy will be sent officially to the said official.
Art. 6. All goods met with on Portuguese territories without a transit list, or any legal document, will be considered as smuggled goods, and will be seized as such by any Portuguese authority, who will send the same to the next fiscal official, to be proceeded with according to the Regulations in force.
Given at head-quarters, Beira, the 17th April, 1891.