5.
It is provided however, that in exercising its rights under paragraph 4 above, the
Community shall pay due regard to any representations made by the Government of
an Member State in so far as it is considered that effect can be given to such
representation, without detriment to the interests of the Community.
Article 4
Tax exemptions
1.
2.
The Community, its income, assets and properties shall be exempt:
(a)
from all direct taxes, except that the ECOWAS will not claim exemption
from taxes or dues which are no more than charges for public utility
services;
(b)
from all import and export duties, prohibitions and restrictions on imports
and exports in respect of articles imported or exported by the Community
for its official purposes. It is provided, however, that articles imported
under such exemptions shall not be sold or otherwise disposed of in the
country into which they were imported except under conditions agreed
upon by the appropriate authorities of the Govern ment of that country.
(c)
from customs duties, prohibitions ana restrictions of import and exports
in respect of its publications.
The Community shall be exempt from excise duties and from taxes which are payable
on the purchase of moveable and immovable property which form part of the price to
be paid Member States shall make appropriate administrative arrangements for the
remission or refund of the amount of duty or tax if such duty or tax has been charged.
Article 5
Facilities in respect of communications
1.
The Community shall enjoy in the territory of each Member for its official
correspondence treatment not less favourable than that accorded by the Government
of that Member to any other international organisation as well as any Government,
including its diplomatic mission in the matters of priorities, rates and taxes ore mails,
cables, telegrams, radiograms, telephotos, telephone and other communications, as
well as press rates for information to the press and radio. AB official correspondence
and other official communications of the Community shall not be subject to
censorship.
2.
The Community shall have the right to use codes and to despatch and receive its
official correspondence either by courier or in sealed bags which shall have the same
immu nities and privileges as diplomatic couriers and bags.