611.2131/126a
Draft of Article IV Submitted by the Colombian Representatives, November 17, 1933
Article IV
All articles, the produce or manufacture of either of the Contracting Parties, after importation into the territory of the other, shall be exempt from any national or federal tax other or higher than the tax payable on like articles of national origin or production.
Those articles, the produce or manufacture of the United States of America, enumerated and described in Schedule No. 3 annexed hereto and made a part of this agreement, after importation into Colombia shall be exempt from any internal tax or governmental charge other or higher than those in force on the date on which this agreement is signed. Likewise, those articles, the produce or manufacture of the [Page 242] Republic of Colombia enumerated and described in Schedule No. 2, after importation into the United States of America, shall be free from any consumption tax, internal tax or charge other or higher than those in force on the date on which this treaty is signed. However, it is understood that if any municipality, department or state of either of the Contracting Parties does not have in force a tax or charge equal to that in another state, department or municipality, it may establish or increase the tax or charge provided that it does not exceed the highest rate in force on the date on which this treaty is signed.
In so far as rates and charges for transportation are imposed or controlled by either of the Contracting Parties, the articles grown or manufactured in the territory of either of the Parties shall pay within the territory of the other the same rates and charges for transportation which are paid on like articles of domestic production transported under like conditions. The object of this arrangement is to avoid discrimination in the rates and charges for transportation in force only on goods of domestic origin.
- Translation supplied by the editors.↩