Trade And Industry in Palestine before 1948 (Nakba), British Mandate: A Survey of Palestine: Volume I - Page 441. Chapter XIII: Section 1: Palestinian Government Trade Agreements, The Customs Tariff and Excise Duties Before Nakba

CHAPTER XIII.

TRADE AND INDUSTRY.

Section 1.

TRADE AGREEMENTS, THE CUSTOMS TARIFF AND EXCISE DUTIES.

In determining the customs tariff regard is had to the terms of Article 18 of the Mandate for Palestine, which reads as follows :-

"The Mandatory shall see that there is no discrimination in Palestine against the nationals of any State Member of the League of Nations (including companies incorporated under its laws) as compared with those of the Mandatory or of any foreign State in matters concerning taxation. commerce or navigation, the exercise of industries or professions, or in the treatment of merchant vessels or civil aircraft. Similarly, there shall be no discrimination in Palestine against goods originating in or destined for any of the said States, and there shall be freedom of transit under equitable conditions across the mandated area.

Subject as aforesaid and to the other provisions of this mandate, the Administration of Palestine may, on the advice of the Mandatory, impose such taxes and customs duties as it may consider necessary, and take such steps as it may think best to promote the development of the natural resources of the country and to safeguard the interests of the population. It may also, on the advice of the Mandatory, conclude a special customs agreement with any State the territory of which in 1914 was wholly included in Asiatic Turkey or Arabia."

In addition to the obligation on the part of Palestine to accord to all State Members of the League of Nations what are virtually most-favoured-nation rights, Palestine has also accorded most favoured-nation rights to most countries with which she trades, either under commercial treaties between His Majesty's Government in the United Kingdom and other Governments to which Palestine has acceded, or under various other agreements.

A. Trade Agreements.

2. Under Article 18 of the Mandate, Palestine has the right to conclude, on the advice of the Mandatory, customs agreements with any State the territory of which in 1914 was wholly included in Asiatic Turkey or Arabia. In 1921 an agreement was made between the Governments of Palestine and Syria exempting goods of local origin entering either country from import duties and

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