Sudan Anglo-Egyptian] 155 CUSTOMS AND TARIFFS ) > (d ) Customs and Tariffs There are customs-houses at Port Sudan, Suakin, and other ports on the Red Sea coast, at Wadi Halfa on the Nile, and at various places on the southern, eastern,and western frontiers ; also at the trading post ofGambela on th? " Baro, leased to the Sudan by the Abyssinian Government .

An 8 per cent. ad valorem import duty is charged on all imported goods, with the following exceptions: timberfor building, coal , petroleum , liquid fuel, fire wood, charcoal, cattle, sheep and goats, and the fresh or frozen meat of those animals ; on all these 4 per cent. is charged. Leaf tobacco is charged 250 millièmes per kg . , manufactured tobacco, cigars, and cigarettes 300 millièmes per kg . Tombac , an alloy used in making cheap jewellery, is charged 274 millièmes per oke (2:75 lb. ) on the Red Sea coast, and 234 millièmes on the inland frontiers . Beer and stout pay an ad valorem duty of 10 per cent. , champagne 25 per cent . , all other wines 15 per cent., and spirits 40 per cent .

The import duty on goods originating from Eritrea, Uganda, Belgian Congo , and French Congo is 5 per cent. ad valorem .

There is an export duty of 1 per cent. ad valorem on all Sudan products. No export duty is charged on foreign goods re- exported, and a refund of the differ ence between the import and export duties is made in the case ofmerchandise re -exported within six months, provided that it can be identified. Goods in transit are free of duty, except coal and liquid fuel, on which a duty of 1 per cent. is payable. No alcohol, cattle, firearms or ammunition can be imported or exported without a permit. Certain goods, such as ivory , gum , and rubber,are subject to royalties on leaving the Sudan . All such goods originating from Eritrea, Abyssinia, Belgian Congo, French Congo, and Uganda, on their importation into the Sudan , are [3919] M