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Article 45
Re-Exportation of Goods and Transit Facilities
1.
Where Customs duty has been charged and collected on any goods imported from third
country into a Member State the re-exportation of such goods into another Member State shall be
subject to the provisions of the Protocol relating to the re-exportation of goods within the Community.
2.
Each Member State, in accordance with international regulations and the ECOWAS
Convention relating to Inter-State Road Transit of Goods, shall grant full and unrestricted freedom of
transit through its territory for goods proceeding to or from a third country indirectly through that
territory to or from other Member States; and such transit shall not be subject to any discrimination,
quantitative restrictions, duties or other charges.
3.
Notwithstanding paragraph 2 of this Article,
(a)
goods in transit shall be subject to the Customs law; and
(b)
goods in transit shall be liable to the charges usually made for carriage and for any
services which may be rendered, provided such charges are not discriminatory and
are inconformity with international transit regulations.
4.
Where goods are imported from a third country into one Member State, each of the other
Member States shall be free to regulate the transfer to it of such goods whether by a system of
licensing and controlling importers or by other means.
5.
The provisions of paragraph 4 of this Article shall apply to goods which, under the provisions
of Article 38 of this Treaty, fail to be accepted as originating in a Member State.
Article 46
Customs Cooperation and Administration
Member States shall in accordance with the advice of the Trade, Customs Taxation, Statistics,
Money and Payments Commission and the provisions of the Convention for Mutual Administrative
Assistance in Customs Matters, take appropriate measures to harmonize and standardize their
Customs regulations and procedures to ensure the effective application of the provisions of this
Chapter and to facilitate the movement of goods and services across their frontiers.
Article 47
Drawback
1.
The procedure to determine the eligibility for Community tariff treatment of 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, shall be the
subject of an additional Protocol.
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;