Article 40 — CEDEAO Traite-revise-1993

FISCAL CHARGES AND INTERNAL TAXATION Member States shall not apply directly or indirectly to imported goods from any Member State fiscal charges in excess of those applied to like domestic goods or otherwise impose such charges for the effective protection of domestic goods. Member States shall eliminate all effective internal taxes or other internal charges that are made for the protection of domestic goods not later than four (4) years after the commencement of the trade liberalisation scheme referred to in Article 54 of this Treaty. Where by virtue of obligations under an existing contract entered into by a Member State such a Member State is unable to comply with the provisions of this Article, the Member State shall duly notify the Council of this fact and shall not extend or renew such contract at its expiry. Member States shall eliminate progressively all revenue duties designed to protect domestic goods not later than the end of the period for the application of the trade liberalisation scheme referred to in Article 54 of this Treaty. 27 4. 5. 1. 2. 3. ECOWAS REVISED TREATY Member States undertake to be bound by the consolidated import duties contained in the ECOWAS Customs Tariff for the purposes of trade liberalisation within the Community. Member States undertake to avoid double taxation of Community citizens and grant assistance to one another in combating international tax evasion. The conditions and modalities for granting such assistance shall be as contained in a Double Taxation and Assistance Convention.