ARTICLE I. All merchandize disembarked at the port of Beira, and going up the Pungwe in order to reach the territories beyond the Portuguese sphere of influence as fixed by Article 4 of the modus vivendi of the 14th November, 1890, shall pay 3 per cent, ad valorem only, in accordance with the provisions of Article 1 of the Decree, having force of law, of the 18th November, 1890.
Art. II. As long as the condition of the country does not allow more practical and liberal measures, the owner, agent, or broker of the merchandize passing through Portuguese territory in transit shall observe the following Regulations:—
(a.) He shall state on the transit bill, made out in the required form, the quantity and quality of the goods which he intends to clear, and shall then clear them.
(b.) He shall present to the Head of the Revenue Office of Manica the transit way bill delivered to him by the Custom-house at Beira, and shall submit the goods to the inspection of merchandize which will take place at the Revenue Office in question.
(c.) He shall deposit, to the order of the Director of the Custom-house at Beira, a sum equal to 12 per cent. of the value of the goods to be cleared, or shall present the guarantees of two suitable persons living in Beira, who shall make themselves responsible for the payment of such sum when demanded by the Treasury.
(d.) The sum deposited shall be repaid to the person who deposited it, or to his lawful representative, or, as the case may be, the guarantors shall be relieved of the guarantee, on presentation of the certificate issued after the inspection of the merchandize at the Revenue Office of Manica.
(e.) If this certificate is not presented within a period of six months, the deposit shall be called in as a receipt to the Treasury, or, as the case may be, the guarantors shall be compelled to pay in the amount for which they are responsible.
(f.) If at the inspection at the Revenue Office of Manica any of the merchandize is found to be missing, the official in charge of the Office shall make a statement of the goods missing, and of the duty leviable thereon, according to the Import Tariff in force in the province; and the amount of such duties shall be called in by the Custom-house at Beira from the deposit or from the guarantors liable.
(g). If more than the right-amount of merchandize is found, the agent shall at the Revenue Office of Manica clear the goods that are over for exportation, paying the duties in Table (B) of the Tariff in force where the merchandize is the produce or manufacture of the Province (of Mozambique); and the duties in Table (A), increased by 100 per cent. as a fine, where they have been imported from without that province, and should consequently have been passed through the Customs at Beira.
Art. 3. The importation of alcohol, gin, gunpowder, arms and munitions of war of all kinds, except under written order issued by tlie superior authorities of the province or by their representatives, is prohibited.
Art. 4. The Customs will verify summarily all merchandize declared for transit, and in so doing: will be guided mainly by the bills of landing; a rigorous examination wil only be made where there are reasons for suspecting fraud in these papers.
Art. 5. The Customs will prepare the (transit) way bill in triplicate of all merchandize declared for transit; one original will be placed in the archives of the Department, another will be handed to the owner or agent of the goods, who will present it to the Revenue Office at Manica, and the third will be sent officially to the Mead of the Revenue Office in question.
Art 6. All merchandize found in Portuguese territory without a transit way bill or other legal document shall be considered as having evaded the duties, and as such may be seized by any Portuguese authority, who shall send them to the nearest Revenue Office for the proceedings enjoined by the Regulations in force.
