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10. No duties or fees of any sort shall be demanded by the Sikkim Government of
any person or persons on account of goods exported into the British territories from
Sikkim, or imported into Sikkim from the British Territories.

11. On all goods passing into or out of Tibet, Bhootan or Nepaul, the Government
of Sikkim any levy a duty of customs according to such a scale as may, from time to
time, be determined and published without reference to the destination of the
goods, provided, however, that such duty shall, on no account, exceed 5 per cent
on the value of goods at the time and place of the levy of duty. On the payment of
the duty aforesaid a pass shall be given exempting such goods from liability to
further payment on any account whatever.

12. With the view to protect the Government of Sikkim from fraud on account of
undervaluation for assessment of duty, it is agreed that their custom officers shall
have the option of taking over for the Government any goods at the value affixed
on them by the owner.

13. In the event of the British Government desiring to open out a road through
Sikkim, with the view of encouraging trade, the Sikkim Government will raise no
objection thereto, and will afford every protection and aid to the party engaged in
the work. If a road is constructed, the Government of Sikkim undertakes to keep it in
repair, and to erect and maintain suitable travellers' rest houses throughout its route.

14. lf the British Government desires to make either a topographical or geological
survey of Sikkim, the Sikkim Government will raise no objection to this being done,
and will afford protection and assistance to the officers employed in this duty.
15. Inasmuch as many of the late misunderstandings have had their foundation in
the custom which exists in Sikkim of dealing in slaves, the Government of Sikkim binds
itself, from this date, to punish severely any person trafficking in human beings, or
seizing persons for the purpose of using them as slaves.

16. Henceforth the subjects of Sikkim may transport themselves without let or
hindrance to any country to which they may wish to remove. In the same way the
Government of Sikkim has authority to permit the subjects of other countries, not
being criminals or defaulters, to take refuge in Sikkim.

17. The Government of Sikkim engages to abstain from any acts of aggression or
hostility against any of the neighbouring states which are allies of the British
Government. lf any disputes or questions arise between the people of Sikkim and
those of the neighbouring states such disputes or questions shall be referred to the
arbitration of the British Government, and Sikkim Government agrees to abide by the
decision of the British Government.

18. The whole military forces of Sikkim shall join and afford every aid and facility
to British Troops when employed in the Hills.

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