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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
liberalization 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 bf the trade liberalization scheme referred to in
Article 54 of this Treaty.
Member States undertake to be bound by the consolidated import duties contained in the ECOWAS
Customs Tariff for the purposes of trade liberalization within the Community.
Member States undertake to avoid double taxation of Community citizens and grant assistance to one
another in combating international tax evasion.
17.
The conditions and modalities for granting such assistance shall be as contained in a Double
Taxation and Assistance Convention.
Article 41
Quantitative Restrictions on Community Goods
Except as may be provided for or permitted by this Treaty, Member States undertake to relax
gradually and to remove over a maximum period of four (4) years after the launching of the trade
liberalization scheme referred to in Article 54, all the then existing quota, quantitative or like
restrictions or prohibitions which apply to the import into that State of goods originating in the other
Member States and thereafter refrain from imposing any further restrictions or prohibitions.
Whereby 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 Council of this fact and shall not extend or renew such contract at its expiry.
18.
The Authority may at any time, on the recommendation of the Council decide that any quota,
quantitative or like restrictions or prohibitions shall be relaxed more rapidly or removed earlier than
agreed upon under paragraph 1 of this Article.
19.
A Member State may, after having given notice to the Executive Secretary and the other
Member States of its intention to do so, introduce or continue to execute restrictions or prohibitions
affecting:
(a)
the application of security laws and regulations;
(b)
the control of arms, ammunition and other war equipment and military items;
(c)
the protection of human, animal or plant health or life, or the protection of public
morality;
(d)
the transfer of gold, silver and precious and semi-precious stones;
(e)
the protection of national artistic and cultural property;