# Treaty of friendship and commerce between Great Britain and Siam/Tariff

Tariff of Export and Inland Duties to be levied on Articles of Trade.
Section I.
The undermentioned Articles shall be entirely free from Inland or other Taxes, on production or transit, and shall pay Export Duty as follows:
| | | Tical. | Salung. | Fuang. | Per picul. |
| 1. | Ivory | 10 | 0 | 0 | " |
| 2. | Gamboge | 6 | 0 | 0 | " |
| 3. | Rhinoceros horns | 50 | 0 | 0 | " |
| 4. | Cardamums best | 14 | 0 | 0 | " |
| 5. | Ditto. bastard | 6 | 0 | 0 | " |
| 6. | Dried Mussels | 1 | 0 | 0 | " |
| 7. | Pelican's quills | 2 | 2 | 0 | " |
| 8. | Betel nut, dried | 1 | 0 | 0 | " |
| 9. | Krachi wood | 0 | 2 | 0 | " |
| 10. | Shark's fins, white | 6 | 0 | 0 | " |
| 11. | Ditto, black | 3 | 0 | 0 | " |
| 12. | Lukkrabau seed | 0 | 2 | 0 | " |
| 13. | Peacock's tails | 10 tic. per 100 | 10 tic. per 100 | 10 tic. per 100 | 10 tic. per 100 |
| 14. | Buffalo and cow bones | 3 hun | 3 hun | 3 hun | " |
| 15. | Rhinoceros hides | 0 | 2 | 0 | " |
| 16. | Hide cuttings | 0 | 1 | 0 | " |
| 17. | Turtle shells | 1 | 0 | 0 | " |
| 18. | Soft ditto. | 1 | 0 | 0 | " |
| 19. | Beche de mer | 3 | 0 | 0 | " |
| 20. | Fish maws | 3 | 0 | 0 | " |
| 21. | Birds' nest, uncleaned | 20 per cent. | 20 per cent. | 20 per cent. | 20 per cent. |
| 22. | Kingfisher's feathers | 6 Tic. per 100 | 6 Tic. per 100 | 6 Tic. per 100 | 6 Tic. per 100 |
| 23. | Cutch | 0 | 2 | 0 | " |
| 24. | Beyche seed (Nux Vomica) | 0 | 2 | 0 | " |
| 25. | Pungtarai seed | 0 | 2 | 0 | " |
| 26. | Gum Benjamin | 4 | 0 | 0 | " |
| 27. | Angrai bark | 0 | 2 | 0 | " |
| 28. | Agilla wood | 2 | 0 | 0 | " |
| 29. | Ray skins | 3 | 0 | 0 | " |
| 30. | Old deer's horns | 0 | 1 | 0 | " |
| 31. | Soft, or young do. | 10 per cent. | 10 per cent. | 10 per cent. | 10 per cent. |
| 32. | Deer hides, fine | 8 tic. per 100 | 8 tic. per 100 | 8 tic. per 100 | 8 tic. per 100 |
| 33. | Ditto, common | 3 tic. per 100 | 3 tic. per 100 | 3 tic. per 100 | 3 tic. per 100 |
| 34. | Deer sinews | 4 | 0 | 0 | " |
| 35. | Buffalo and cow hides | 1 | 0 | 0 | " |
| 36. | Elephant's bones | 1 | 0 | 0 | " |
| 37. | Tiger's bones | 5 | 0 | 0 | " |
| 38. | Buffalo horns | 0 | 1 | 0 | " ​ |
| 39. | Elephant's hides | 0 | 1 | 0 | " |
| 40. | Tiger skins per skin | 0 | 1 | 0 | " |
| 41. | Armadillo skins | 4 | 0 | 0 | " |
| 42. | Sticklac | 1 | 1 | 0 | " |
| 43. | Hemp | 1 | 2 | 0 | " |
| 44. | Dried fish, Plaheng | 1 | 2 | 0 | " |
| 45. | Ditto, Plasalit | 1 | 0 | 0 | " |
| 46. | Sapan wood | 0 | 2 | 1 | " |
| 47. | Salt meat | 2 | 0 | 0 | " |
| 48. | Mangrove bark | 0 | 1 | 0 | " |
| 49. | Rosewood | 0 | 2 | 0 | " |
| 50. | Ebony | 1 | 1 | 0 | " |
| 51. | Rice per koyan | 4 | 0 | 0 | " |
Section II.
The undermentioned Articles being subject to the Inland or Transit Duties herein named, and which shall not be increased, shall be exempt from Export Duty:
| 52. | Sugar, white | 0 | 2 | 0 | " |
| 53. | Ditto, red | 0 | 1 | 0 | " |
| 54. | Cotton, clean and uncleaned | 10 per cent | 10 per cent | 10 per cent | 10 per cent |
| 55. | Pepper | 1 | 0 | 0 | " |
| 56. | Salt-fish, Platu | 1 tic. per 10,000 | 1 tic. per 10,000 | 1 tic. per 10,000 | 1 tic. per 10,000 |
| 57. | Beans and Peas | One-twelfth. | One-twelfth. | One-twelfth. | One-twelfth. |
| 58. | Dried Prawns | One-twelfth. | One-twelfth. | One-twelfth. | One-twelfth. |
| 59. | Tilseed | One-twelfth. | One-twelfth. | One-twelfth. | One-twelfth. |
| 60. | Silk, raw | One-twelfth. | One-twelfth. | One-twelfth. | One-twelfth. |
| 61. | Bees'-wax | One-fifteenth. | One-fifteenth. | One-fifteenth. | One-fifteenth. |
| 62. | Tallow | 1 | 0 | 0 | " |
| 63. | Salt, per koyan | 6 | 0 | 0 | |
| 64. | Tobacco, 100 bundles | 1 | 2 | 0 | |
Section III.
All goods or produce unenumerated in this Tariff shall be free of Export Duty, and shall only be subject to one Inland Tax or Transit Duty, not exceeding the rate now paid.
John Bowring. (L.S.) (Signatures and seals of the five Siamese Plenipotentiaries.)
N.B. The true value of the Siamese Tical or Bart is 2s. 6d. Sterling or nearly 57 cents. It usually costs by way of Exchange about 60 cents.