Article 24 — CEDEAO Traite-1975

Drawback 1. Member States may, at or before the end of the period of eight (8) years referred to in paragraph 3 of Article 13 of this Treaty, refuse to accept as eligible for Community tariff treatment, goods in relation to which drawback is claimed or made use of in connection with their exportation from the Member States in the territory of which the goods have undergone the last process of production. 2. For the purposes of this Article: (a) "drawback" means any arrangement, including temporary duty-free admission, for the refund of all or part of the duties applicable to imported raw materials, provided that the arrangement, expressly or in effect, allows such refund or remission if goods are exported but not if they are retained for home use; (b) "remission" includes exemption from duties for goods imported into free ports, free zones or other places which have similar customs privileges; and (c) "duties" means customs duties and any other charges with equivalent effect imposed on imported goods, except the non-protective element in such duties or charges. 25.