(h) (i) (j) (k) (l) (m) (n) (o) (p) security and other restrictions to trade; competition; duty drawback, refund and remission of duties and taxes; customs co-operation; re-exportation of goods; simplification and harmonisation of trade documentation and procedures; exemption regimes; harmonised commodity description and coding system; and freeports. ARTICLE 3 Objectives of the Customs Union The objectives of the Customs Union shall be to: (a) further liberalise intra-regional trade in goods on the basis of mutually beneficial trade arrangements among the Partner States; (b) promote efficiency in production within the Community; (c) enhance domestic, cross border and foreign investment in the Community; and (d) promote economic development and diversification in industrialisation in the Community. ARTICLE 4 Scope of Co-operation in the Customs Union 1. The provisions of this Part of the Protocol shall apply to any activity undertaken in co-operation by the Partner States in the field of customs management and trade and shall include: (a) matters concerning trade liberalisation; (b) trade related aspects including the simplification and harmonisation of trade documentation, customs regulations and procedures with particular reference to such matters as the valuation of goods, tariff classification, 9