Official Journal of the Economic Community of West African States (ECOWAS) Vol.6 ( S U P P L E M E N T 1 English edition RULES. REGULATIONS&CUSTOMS DECLARATION FORMS RELATED TO THE ECOWAS TRADE LIBERALISATION SCHEME CONTENTS: (i) Rules on the Proof and Verification of the Origin of Community goods and procedures applicable to the Movement of goods within the Economic Community of West African States. (ii) Certificate of Origin — Industrial goods. V '' PAGES 3 (iii) Certificate of Origin — Unprocessed goods/handicraft. {iv) Movement Certificate (v) Regulations on the coding of Customs, Tax Regimes. (vi) Explanatory notes on ECOWAS Custqnjj"Model Forms Date . (vii) Goods declaration for Home Use. •••/ if arehousing. ^ (x) Customs declaration for Temporary Admission. 6 8 10 12 26 31 33 37 40 (xi) Re-export Entry (xii) Nomenclature relating to I mport duties and taxes and indirect internal taxes and duties. 44 49 (xiii) ECOWAS ISRT Log Book 71 Jan. 1985 Official Journal of the ECOWAS Vol 6Suppl. RULES ON THE PROOF AND VERIFICATION OF THE ORIGIN OF COMMUNITY GOODS AND PRO CEDURES APPLICABLE TO THE MOVEMENT OF GOODS DECISION C/DEC 3/5/80 ECOWAS OFFICIAL JOURNAL, V O L 2, JUNE I960 WITHIN THE ECONOMIC COMMUNITY OF WEST AFRICAN STATES In accordance with Article 15 paragraph 2 and Article 23 paragraph 2 of the ECOWAS Treaty, stipulating that Member States shall take the neces­ sary measures to harmonise their customs regulations and procedures, and in accordance with Article 12 of the Protocol relating to the definition of products originating from Member States, the rules and regu­ lations below shall apply to the establishment of the proof and verification of the ongin and the move­ ment of goods within the Commu nity. SECTION I RULES ON THE PROOF AND VERIFICATION OF GOODS ORIGINATING FROM THE COMMUNITY CHAPTER I: The following shall be proof of goods originating from ECOWAS Member States. Article 1 Article 1 - Goods satisfying the conditions defined in Articles 2 and 5 of the Protocol on the definition of the concept of goods originating from the Com­ munity. Article 2 Article 2 - Goods imported from Member States shall enjoy preferential treatment (stand-still, reduction and abolition of customs tariffs) attributed to their origin only if origin and direct dispatch of the said goods from trie producing country to the importing country are duly established. The origin of goods originating from Member States shall be established through the presentation of an ECOWAS certificate of origin which shall accom­ pany the said goods. The ECOWAS certificate of origin shall be issued by competent authorities of the exporting Member States where the goods were produced and counter­ signed by the customs departments of that Member State. The ECOWAS certificate of origin shall be issued upon request by the manufacturer, the exporter or the supplier (see annex for sample). Article 3 There shall be, at least, 2 copies of the ECOWAS certificate of origin; the original, which shall be ar­ ranged in colour, shall accompany the goods, and the duplicate shall be kept by the competent authority. Article 4. The ECOWAS certificate of origin shall be used for the direct dispatch at goods originating from Member States should products originating from one Member State, as a result of a given customs regime in thelinitial importing member country, a movement certificate shall be used. Article 5 The ECOWAS movement certificate shall be is­ sued by the competent authority appointed for the purpose, by the re-exporting member State, and countersigned by the customs services of that State. Application for a movement certificate shall be made on a pre-established form (see sample in annex). There shall be two copies of the movement cer­ tificate; the original which is pink in colour, shall accompany the good, and the duplicate kept by the competent authority. Article 6. The certificate of origin as defined under Article 2 of these Regulations, and the movement certificate defined Article 5, shall come into force as from 29th May,1977. CHAPTER II VERIFICATION OF THE COMMUNITY ORIGIN OF PRODUCTS Article 7 The ECOWAS certificate of origin, prepared in compliance with the provisions of Chapter I, Article 2. shall be the proof of the community origin of non- manufactured goods Article 8 In addition to producing the ECOWAS certifi­ cate of origin for manufactured goods, such goods, whenever technically possible, should carry either on themselves or in their inner packing, indelible mar­ kings allowing for their identification their inner packing, the indelible lable "Made in (name of ECOWAS Member State)" or any other marking al­ lowing for their identification. Article 9 In cases of doubt, the Customs authorities of the Member State of importation shall request a verifi­ cation of the certificate of origin or the movement certificate, as the case may be, by returning them to the issuing customs authorities. CHAPTER III RULES APPLICABLE TO PACKING Article 10. If for the purposes of assessment and payment of customs duties a Member State treats goods and packings separately, a certificate of origin or a mo­ vement certificate drawn up in conformity with the provisions of Article 2 or Article 6 of this Regulation shall be produced. 3 ^an. 1985 Official Journal of the ECOWAS Vol 6 Suppl. Article 11 The packings mentioned in Article 10 above shall bear indelible identification marks. CHAPTER IV OFFENCES AND PENALTIES Article 12 Without prejudice to the provisions of Article XIII of the Protocol concerning the definition of pro­ duct] originating from Member States of ECOWAS, offences committed under Chapters I, II and 111 shall be dealt with as in Customs cases or by competent Courts of Law. SECTION II: RULES GOVERNING THE MOVE­ MENT OF GOODS WITHIN ECOWAS CHAPTER I CUSTOMS AND STATISTICAL DOCUMENTS Article I In order to facilitate the movement of goods within the Community, harmonized customs and statistical documents will be used, namely: (a) Certificates of origin (ECOWAS pattern) (b) Certificates of movement (ECOWAS pattern) (c) Customs bills of entry (ECOWAS pattern applicable to the different customs re­ gimes). On the recommendation of the Trade, Cus­ toms, Immigration, Monetary and Payments Com­ mission, the Council of Ministers will consider and approve the contents of these documents. CHAPTER II G E N E R A L RULES GOVERNING THE EXPORTATION AND IMPORTATION OF GOODS MEANT FOR INTRA-COMMUNITY T R A D E Article 2 Concerning the exportation or re-exportation of goods meant for intra-community trade to a Mem­ ber State the exporter shall submit to the Customs Clearance offices several copies of the bills of entry of exportation or reexportation (ECOWAS pattern), three of which, shall be sent to the following desti­ nation* : — The First two copies including the ori­ ginal shall be retained in the Customs Office. — The third copy shall be used if necessary as a "transit" between the Customs Office and the actual exit post of the complirwj Member State. The registration and verification of the bills of entry Article 3 If a Member State intends to import goods meant for intra-Community trade for the purposes ol home consumption, it shall deposit the bills of entry for home consumption, (ECOWAS pattern) in as many copies as required at the Customs Office of importation. The registration, and verification of the import bills of entry, the assessment and collection of duties and charges should be done in accordance with the regula­ tions in force in each Member State. CHAPTER Ml — Special Rules concerning the re­ exportation of goods from non Member States to a Member State (Article 2 of the Protocol on the re­ exportation within ECOWAS of goods imported from a non-Member State). Article 4 Where the re-exportation of foreign originating goods is authorised by a first importing Member State, the duties and charges collected at the arrival of the goods shall be refunded in accordance with the provisions of the Protocol concerning the re-expor­ tation within the ECOWAS of imported goods from non-Member States. When a Member State is re-exporting the above stated goods to another Member State, the re-expor ter shall submit at the Customs Clearing Office an export bill of entry supported by a Movement Certi­ ficate (ECOWAS pattern). The export bill of entry shall be issued under the same conditions as those envisaged in Article 2 of Chapter II. An extra copy of this bill is used as visa by the clearing. The Member State which imports the goods for homeconsumotion shall impose and collect the duties and charges due on such goods. The registration and verification of export bills of entry and the assessment of export duties and charges shall be carried out in accordance with the regulations prevailing in each Member State. CHAPTER IV RULES GOVERNING THE TRANSIT OF GOODS MEANT FOR INTRA-COMMUNITY TRADE Article 5 Goods meant for intra-Community trade »x ported or re-exported to a Member State shall be issued a transit bill of entry (ECOWAS patternl prior to conveyance to the importing Member State. The transit bills of entry, (ECOWAS pattern) shall be made in as many copies as required, four of which shall be distributed as follows:¬ — the first two copies including the original are kept by the Customs Registration Office. - the third copy is used if necessary as a "transit" between the Customs regis­ tration office and the actual exit post of 4 Jan. 1985 Official Journal of the ECOWAS Vol 6 Suppl. the teintory of the exporting Member State. the fourth copy accompanies the goods to the Customs office of destination. This copy is released, certified and returned to the exporting Customs Office by the Customs office of destination. The par­ ticulars of release shall indicate the Cus­ toms regime applicable to the imported goods at the point of destination. CEDEAO -HEPU8LIQUE DE ECOWAS REPUBLIC OF CERTIFICAT D'ORIGINE - PROOUITS INDUSTRIES CERTIFICATE OF ORlGINE - INDUSTRIAL GOODS Producteur (Nom ou raison socials, addrtsse) Producer IName or trade name.addrewl 4. Agrement CEDEAO Numero ECOWAS Approval number 5, DestinatanelNomou 'Bison socials, adresie) Consignee IName or trade name, adress) 2. Numero Number 3. Critefes d'origine - origin criteria (*) (Application des dispositions de I'art. 2 du protocols sur I'origmel (Application 0 f provisions of Art. 2 of the Protocol on origin). • • • • I'raduiti cntiercment obtenus conformement a 1'Art. 5 du Protocolc. Goods wholly produced in accordance with Art 5 of the Protocol. Le produit des manures Communau ta ire dont la valeur reprfcsente 40% au moms du total des matieres misesen ocuvre Goods containing at least 40% of the total of Community origin. Le produit contient au moins 60% en quantite' de matiires premieres Communau aires. Goods containing at least 60% of the whole materials of Community origin Le produit a recu dan>. le processus de fabrication une valeur ajour.ee d'au moins 35% du prix de revieni ex-usine fiots taxes Goods which have received an added value- of at least 35% of the ex factory price before tax. 6. Marques, nume'ros. nombre et nature des colis; description des marchBndi5ei Marks, numbers, number and kind of packages; description of goods Numene. CiiDEAO ECOWAS Nomenc. 8. Poidj Brut Cross weight 9. Valeur Gross weight Invoice value 10. Declaration rJs I'Expecliteijr, du Producteur Ou du Fount isseur Declaration by Exporter. Producer or Supplier J* declare que les mentions ci-dessus reprises sont exactes et que las marchandises remplissent les conditions pour 1'obtantio.n du present document. I decisis that the above mentioned particulars ate correct and.ihat the goods satisfy the requirements for the award of the present document. Signature Douanes VI. Visa d< I'Autorite Competente Certification bv Appropriate Authority Declaration certified conforms quant au criiere*. d'origine retenu- The original criterion mentioned is certified correel. 1 2. Visa du Service des Douanes Certification by Customs Je certi'ie que le present certificat repond aux conditions d'authenticite de regularity requites 1 ceilify that itiis document satisfies the authenticity and accuracy required Export Entry No. 1 Lieu et date Signature et cachet(«*i I Place and date Signature and stamp Lieu et dace Signature ct cachet Place and date Signature and stamp 6 13. DEMANDE DE CONTROLE A ENVOYER REQUEST FOR VERIFICATION 14 RESULT AT DU CONTROLE RESULT OF VERIFICATION (adresie du Bureau des Douanes emetteurl Le controle aff ecrue's permit de constate/ que le present certificat(*): Verification carried out establishes that the present certificate!*); (address of the issuing Customs Authorities! 1 1 a bian Ste deliwe' par le Bureau des DouBnes j | Indiqurj etque les mentions qu'il contient sont exactes. Le control* da I'authenticity et de rrfgularite est sol lie it e\ Verification of authenticity and accuracy of this certificate n required. hat been duly issued by this office and that the particulars Bre correct. 1 ) ne repond pas aux conditions d'authenticite' et de | regularite'requises. does not satisfy the conditions of authenticity and accuracy. A Lieu et date Place and date Lieu et date Place and date Signature et cachet Signature and stamp( '") Signature et cachet Signature and stamp (••> (*) Mettre une croix dans la case concernee suivant le cas. Put a cross in the box as applicable. (**|Nom du signataire, fonctions exercees en caracteres d'imprimene lie cas echeant No matricuie). Name of signatory, rank in printed letter! (otherwise, indicate registration number). NOTES 1. Le certificat ne doit comporter ni grattages ni surcharges. Les modifications eventueHes qui y sont apportees doivent etre effectuees en biffant les indications erranees et en ajoutant, le cas echeant, les indications voulues. Toute modification amsi operee doit etre approuvee par celui qui a etabli le certificat et visee par les autantes competentes et douanieres de I'Etat Membre de delivrance, —Certificates must not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect particulars and adding any necessary corrections. Any such alterations must be initialled by the person who completed the certificate and endorsed by the competent and customs authorities bf the issuing Member State. 2. Les articles indiques sur le certificat doivent sp suivre sans interlignes et cheque article doit etre precede d'un numero d'oid'a. Immsdiatement au-dessous du dernier article doit etre tracee une ligne horizontals. Les espaces non utilises doi­ vent etre bstonnes de facon a rendre impossible toute adjonction ulterieure. — No spaces must be left between the items entered on the certificate and each item must be preceded By an hem number. A horizontal line must be drawn immediately below the last item. Anv unused space must be struck through in such a manner as to make any later additions impossible. 3. Les marchandises sont designees selong les usages commerciaux avec les precisions suffisantes pour en permettre I'identifica­ tion. —Goods must be described in accordance with commercial practice and with sufficient details to enable them ro be identified. 7 CEDEAO REPUBLIQUE DE ECOWAS REPUBLIC OF CERTIFICATE D'ORIGINE - PRODUCTS DU CRU/ART. SANAUX CERTIFICATE OR ORIGIN - UNPROCESSED GOOD/HANDICRAFT PTOducieur (Norn ou raiion sociaie, aortiao) Produce' IName or trade name, address) 4. Agre'ment CEDEAO Nume'ro ECOWAS Approval Number S, D«tiinaiaii« INom ou raison socials adreise) Consignee (Name of trade name, address) 1 Numero Number Criteres d'origine - Origin criteria 1*1 Application des depositions de I'ert, 2 du protocols sur I'origine). (Application of provisions of Art. 2 of the protocol on origin). • Produits du Ou Unprocessed Good; • Produits de I'Artisanat Traditionnel Traditional Handicraft Marques. nume*ros, nombre et nature des colij; description des merchandises Marks, numbers, number and kind of packages, description of goods Nomenc. CEDEAO ECOWAS Nomenc 8. Poids Brut Gross weight 9. Valeur facture Invoice Value 10.Declaration de I'Expecliteur, du Producteur ou du Fournisseur Declaration h>y Exporter. Producer or Supplier Je daclsre que iss mentions ci-dessus reprises sont exactes at que les merchandises rrimplissent les conditions pour I'obtention du present document. I declare, that the abow mentioned particulars are correct and that the goods satisfy the requirements for the award of the prw«w dociirnfl'nt. Lieu et dace Place and date Signature H . Visa de l'Autorite' Compeiente Certification by Approriace Authority Declaration certifies conforme quant au entire d'origine reten u- The original criterion mentioned is certified correct. 12. VtsaYdu Service des Douanes Certification by Customs Je certifie que le present certificat respond aux.condifions d'authenticity1 de regularityrequises 1 certify that this document "satisfied the authenticity and accuracy required. Declaration d'Exportation No Export Entry No. Lieu et date Place and date Signature et cachet (**) Signature and stamp Lieu et date Place and date Signature et cachet Signature and stamp 13. DEMANOEDECONTROLEAENVOYER REQUEST FOR VERIFICATION 14. RESULTAT DU CONTROLE RESULT OF VERIFICATION A Le controls effectue'a permis de consiater que le present certificatCk (sdrawe du Bureau des Oousn** emtnteur) Verification earned Out establishes that the preser; certificate!*): To a bien £te" delivre' par le Bureau des Douanes indi^ ue" et tjue les mentions qu'ii comieni sont exactes. has been duly issued by this office and that the particulars are Correct. (address of the issuing Customs Authorities) Le controle de I'authenticity « da r*gularite*est sollicite. Verification of authenticity and accuracy of this certificate is required. ne irtpond pas aux conditions d'authenticite ei de rrigularite'requises. does not satisfy the conditions of authenticity and accuracy. A Lieu et date Place and date L'Eu et date Place and date Signature et cachet Signature and stampl"* j Signature er cachet Signature and stamp t" "1 (*> Mettre une crcx dans la case concern ee iuivani le cas. Put a cross in the box as applicable, !**)Nom du signataire, fonctions exerce*es en caratteres d'lmprirnerie lie cas echeant No matncule}. Name of signatory, rank in printed letters (otherwise, indicate registration nurnberl. NOTES 1. Le certihcat ne don comporter ni gratiages hi surcharges. Les modifications eventueltes qui y sont appo.tees doivent etre effoctuees en biff ant les indications erronees et en aioutant, le cas echeant, les indications voulues. Toute modification ainsi operee doit etre approuvee par celui qui a etabli le certificat et visee par les autorctes competentes et douaff'eies de I'Etat Membre de delivrance, — Certificates must not contain erasures or words written over one another. Any alterations must be made by deltiing rhe incorrect particulars and adding any necessary corrections. Any such alterations must be initialled by the person who completed the certificate and endorsed by the competent and customs authorities 'of the issuing Member State. 2. Les articles indiques sur le certificat doivent se suivte sans interlignes et cheque article doit etre precede d'un numero d'ordre. Imirwdiatement au-dessous du dernier article don eire tracee ur>e ligne horiiontale, Les espaces non utilises doi­ vent etre batonnes de f aeon a rendre impossible toute adioncrion ulteneure. — No spaces must be left between the items entered on the certificate and each item must be preceded by an item number. A horilontal line must be drawn immediately below the last item. Any unused space musi be struck through in such a manner as to make any later additions impossible. 3. Les merchandises sont designees selong les usages commeroaux avec les precisions suffi sanies poui en per met (re Cidentiiica tion. —Goods must be described In accordance with commercial practice and with tuffi-.ent details to enable them to be identified. 9 CERTIFICAT DE CIRCULATION MOVEMENT CERTIFICATE 1. Reexportataur INom ou raison sociale, adresie) Reexporter (Name or trade name, address) Destinataire (Nom ou raison sociale, adresse) Consignee IName or trade nemo, address! 2. Numero Number 3. Certificat d'origine No. Certificate of Origin Delivre le Issued on A: At Republ ique Republic at 5. Pays de desti nation Country of destination 6. Mode de transport Means of transport 7. Regime douaniei anteVieur Former Customs procedure Declaration No. du of 8.. Marques et No., nombre et nature des colis; description des marchandises Marki and No., number and kind of packages; description of goods 11. Declaration du Re'exportateur Declaration of Reexporter, 9. Nomenc. CEDEAO ECOWAS Nomenc. 10. Poids brut Gross weight 12.Viia.de I'auiontScompdante Certification By appropriate authority Nous soussigne' cert if ions que les mentions ci-dessus sont exactes I, the undersigned - certify that the declarations made above ere correct Lieu ettJete Place and date 11 Nom du tignsUire. Kama of signatory Signature et cachet Signature and stamp 13. Bureau des douanes de Customs office o f . . . . Declaration de reexportation Particulars of reexport entries Model No., date Entry No., date Lieu St date Place and date Signature et cachet Signature end stamp 10 13. DEMANDE DE CONTROLE A ENVOYER REQUEST FOR VERIFICATION 14 RESULTAT DU CONTROLE RESULT OF VERIFICATION A Le controte effectue'a permis ds constater que le present certificate): iedresse du Bureau des Douanes emetteur) Verification carried out establishes thai the present certificate!'! To • a bien ete delivre' par le Bureau des Douanes mdirjue' etgue les mentions qu'il contient sont exactes has been duly issued by this office and that the particulars are correct. (address of the issuing Customs Authorities} Le controle de I'authenticitt? et de regularireest sollicite. Verification of authenticity and accuracy of this cemficate is required. • A Lieu et (/ate Place and date Lieu et date Place and date Signature et cacnet Signature and stampi * *) Signature et aachet Signature and stamp (**) t* i Mettre une croix dans la case concernee suiuant le cas. Put a cross in the box as applicable. _ t !• *)fVom du signatairc. loner rons exerce'es en ca-jaeics dmpr,,-nerjf lie cas echeant No mati icule). Njrne of signatory, rank in printed letters lolntrwise, indicate registration number). NOTES 1. Le certificat ne doit componer ni granages ni surcharges. Les modifications eventuelles qui y sont apportefis doivent etre eff ectuees en biffant les indications erronees et en ajoutant, le cas echeant, les indications voulues. Toute modification ainsi operee doit etre approuvee par celui qui a etabh le cerlif icat et visee par les autorites competentes et douanieres de I'Etat Membre de delivrance. -Certificates must not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect particulars and adding any necessary corrections. Any such alterations must be initialled by the person who completed the certificate and endorsed by the competent and customs authorities or the issuing Member State. 2. Les articles indiques sur le certificat doivent se suivre sans mterlignes et chaque article doit etre precede d'un numero d'ordre. Immedialement au.dessous du dernier article doa etre iracee une hgne horiiontale. Les espaces non utilises doi­ vent etre batonnes de facon a rendre impossible toute adionction ulterieure. - No spaces must be left between the items entered on the certificate and each item must be preceded by an item number. A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as to make any later additions impossible. 3. Les marchandises sont designees selong les usages commerciaux avec 'es precisions suffisantes pour en permettre ('identifica­ tion. Goods must be described in accordance with commercial practice and with sufficient details to enable them to be identified. 11 Jan. 1985 Official Journal Of the ECOWAS Vol 6 Suppl. DECISION C/DEC. 3/11/82 (ECOWAS OFFICIAL JOURNAL VOL. 4 SUPPLEMENT, NOVEMBER 1982 REGULATIONS ON THE CODING OF CUSTOMS, STATISTICAL AND T A X REGIMES. FOREWORD In pursuance of Decisions: - C/DEC.7/11/79, decision of the Council of Mi­ nisters on the Trade Liberalisation Programme, Com­ mercial Cooperation and its related problems; and C/DEC.3/5/80, decision of the Council of Mi­ nisters on proof and verification of the Community origin of goods and the procedures applicable to the movement of goods within the Community, publi­ shed in the ECOWAS Official Journal Volume 2 of June 1980, the present regulation has been drawn up with a view to establishing the codification for the computerisation of statistical and customs data within the framework of the trade between the Member States of the Community, A certain number of standard and compulsory elements have been laid down; these will facilitate: — the calculation of compensation — the preparation of external trade statistics. They relate to: — the format — the content of the compulsory areas — the number of sheets and copies with bor­ ders of different colours for each destination The choice of other standard elements is ieft to each country; these apply to: — the colour of each type of printed material, each of these being naturally differentiated by a distinctive colour, depending on whe­ ther it is the C,E,S or R. Declaration Form. This choice of colours is at the discretion of each administration in Order to avoid a com­ plete modification of working procedures associated with other colours to which of­ ficials may be accustomed. — However, it is desirable that for countries which have not yet adopted or evolved a new declaration form the choice of colours will correspond to that recommended in Title I, Chapter !, Section I, so that even­ tually the same colour will be used in all Member countries for each category of cus­ toms declaration fprm. — The use of areas and boxes marked "FREE DISPOSAL" which will afford each country the possibility of using these spaces to suit their national considerations, to satisfy their own control and statistics requirements and fiscal or general information on trade flow. TITLE ONE CHAPTER I GENERAL PROVISIONS SECTION I. FORMAT OF THE DETAILED DEC­ LARATION FORM The format of the detailed declaration forms is that determined by the decision - making bodies of ECOWAS. The Forms include a number of "Free Disposal" (F.D.) boxes for use by each Member State. The number of customs declaration forms is henceforth limited to four. — Form C, white for the Home Use regime — Form E, yellow: for Export — Form S, pink: for the temporary admission and warehousing regime — Form R, green: for Re-export These forms have an external dimension of 21 x 29. 7 (ISO A4). They appear in the form of folders and interpolated sheets. Interpolated sheets are used when all statements pertaining to the goods declared cannot be accommodated on the folder form. The number of interpolated sheets used, each allowing for the declaration of three articles, shall not exceed three in number. One folder and the three sheets shall thus allow for a maximum of eleven arti­ cles to be declared. The cost of supply of printed materials shall be borne by the declarer. SECTION 2. NUMBER OF FIGURES TO BE USED IN EACH BOX OF THE DETAILED DECLARATION FORM The number of characters used in each box of the declaration form may be fixed or may vary. fixed number; country code: 3 figures regime code: 4 figures date of registration: 6 figures country of provenance; 3 figures means of transport: 1 figure nationality of means of transport Code; 3 (figures) nomenclature: 6 figures country of origin: 3 figures tax code: 2 figures dutiable value code: 2 figures rate of duty code; 6 figures, where a decimal point counts as a digit variable number: in certain boxes, the num­ ber of figures to be carried may be below the maximum number. For example, the total value cannot exceed two figures but may be between one and eleven. The figure shall be inserted on the right of the boxes in all cases, without any commas or decimal points and always rounded to the nearest whole number; 12 Jar*1fl85 Official Journal of rhs ECOWAS Vol 6 Suppl. example: a value of 500000F will be wri- tenafr" 500000 Codes having a variable number of fi- • guresare; — • • office code: 1 to 4 figures — registration number: 1 to 6 figures — cashier's number: 1 to 6 figures — number of the importer or exporter: 1 to 13 figures — net weight-: 1 to£Jligures — complementary quantities: 1 to 9 figures — FOB value: 1 to 11 fitures — gross weight: 1 to 9 figure; — CIF value: 1 to 11 figures — dutiable value: 1 to 11 figures — amount: 1 to 1 1 figures. The type of characters which may be used shall, depending on the box being filled, be either: — numerical: figures from 0 to 9, or — alphabetical: letters A to Z, or — alphanumerical: combination of figures and letters. Each element of the declaration form is exa­ mined in detail in Chapters I to 4 of Title II. SECTION 3. NUMBER OF COPIES OF THE DECLARATION Detailed declarations must, irrespective of the form used, be submitted in quintuple at least. — the 1st: the inspection copy — the 2nd: the statistical copy, with a violet border — the 3rd: the control copy retained by the section with a green border. — the 4th: the 'good for release'copy; with a red border — the 5th: the declarer's copy, with a ma­ roon border The destination of each copy shall be indicated in the upper right hand corner. These markings also apply to interpolated sheets. In certain cases, the Customs authorities may demand the production of extra copies which shall have a grey border. SECTION 4. PRESENTATION OF THE DEC­ LARATION Detailed declarations must be typewritten. The use of 1/12 .inch or "elite" typewriters is recommended; the model EQOWAS declaration forms have be6n' produced on this basis. SECTION 5. CONTENTS OF THE DECLARA­ TION Each declaration must deal solely with goods despatched by a single sender to a single consignee. CHAPTER II STRUCTURE OF THE DETAILED DECLARATION FORM This chapter deals solely with the standards and codes applicable to statistical and customs data re­ quired to "meet the needs of the Community. Each- customs administration is required to integrate them into its national regulations pertaining to customs declaration forms, SECTION I. SEGMENT FOR G E N E R A L INFORMATION This comprises: — the country code: preprinted for each country: it is placed in the upper left hand corner and precedes the inscription "ECOWAS CUSTOMS DEPARTMENT OF" the title of the declaration form corres­ ponds to the Customs regime under which the goods are declared: HOME USE EXPORT Temporary admission and warehousing regimes: R E - E X P O R T — the codification of the customs, statistical regime: the identifying letter C,S,E, or R is preprinted in the box titled "regime". — the codification for the customs office where the declaration is registered. — the registration date of the declaration — the registration No. of the declaration. — the cashier's No. — the number of the importer or exporter — the country of provenance or destination written in coded form — the means of transport and its nationality written in coded form. SECTION 2 - SEGMENT FOR INFORMATION ON THE GOODS This comprises: — the article number — • the fromenclature number (up to 6 letters) — . the .net weight 1$ Jan. 1906 Ottteta) Journal o* the ECOWAt Vet«S*HBpt. - the cotnpfementary quantities - the FOB value - country of origin code - gross weight - GIF value - the tax code, dutiable value, dutiable code, nx rate and the amount erf duties (maxi­ mum of 8 lines, These information items are to be provided for each article, as many times as necessary for up to the maximum of eleven artioles. SECTION 3 - ttGMENT FOR LOSS OF REVENUE This is mad* up of: - article NO - tax, nature and code - nor mil duties • rate amount - dutie* levied - rati amount - total amount of revenue lost. TITLE TOO CHAPTER ONE HOME USE The letter C is preprinted on the declaration form. SECTION I- OFFICECODE: 4 alphadtgits DATE: 6 digits NT FOR HAL IN FOR­ TH* third and fourth corres­ pond to statistical and tax re­ gimes: codified from 00 to 99, they make it possible to group the different tax regimes and data necessary for the compila­ tion of particular statistics. This is the codification of die office where the declaration as­ signing a customs regime to the merchandise is registered. Each country establishes its own code system for its Customs Offices This codification may contain: ( - 4 digits I - 4 letters or a combination of letters and digits. Example: BAMAKO may be codi fiad as -0001 or - B A M A or -00IB Codes having 2 or 3 digits shall be added to the left with zeros. This area shall be a box on the right This must be denoted in line with the type DDMMYY. Example: 15th April 1962 will be designated as 150482. The writing of the date-must con­ tain no separations i.e. no spaces, full stops, commas, hyphens etc. COUNTRY COOE: 3<>>n REGIME CODE: I preprinted letter 3 digits The code used is that formulated by the UNO and adopted by ECOWAS The country code is preprinted by each Stat* by inserting in this box Use value of its code as de­ termined on Use UNO list. This box is lomptrted for statis- Ticat purposes. The "continent'* code as deter­ mined in certain codjficataions may be iiejsiieri by the compu­ ter hsctf when the user requires it. See annex on COUNTRY CODE The first character is preprinted and determines the type of operation The second character denotes the actual regime as indicated in the Table of Annex 2. The first and second digits es­ tablish the traditional customs regimes. 15.04.82: 15/04/82. 15/04/82: 160482 is the form. not permitted not permitted not permitted only acceptable REGISTRATION NUMBER 6 digits The interpolated sheets bear the same number as their folder; I to 6 digits, the figure must always be made up to 6 digits by the addition of the necessary number of zeros to the left of the figure; this figure should be on the right. CASHIER'S NO. See REGISTRATION NUMBER 6 digits NUMBER OF IMPORTER 13alphadigits This refers to the national codi­ fication of importers Each country can establish this code by using between 1 and 13 digits or a combination of digits and letters depending on the parti­ cular statistical demands. This shall be inserted on the right, but shall not necessarily be added to on the left with zeros. Example: it may be written a*:.. _ 14 Jan. 1985 Official Journal of the ECOWAS VolSSuppL or ..12345AB The trade register number or a statistical or tax number up to a maximum of 13 figures is accep­ table. See COUNTRY CODE at the Annex From 0 to 9. See annex on CODI­ FICATION OF MEANS OF TRANSPORT See COUNTRY CODE at the Annex Codification of African multinational transport companies is done in a particular manner: goods sent by post if the nationa­ lity of the means of conveyance is not clear: 954 undetermined nationalities: 958 Abidjan - Niger Railways Corpo­ ration: 960 .Air Afrique: 961 Benin - Niger Common Organisa­ tion: 962 Dakar - Niger Railways Corpora­ tion 963 On interpolated sheets, the codification is done m the same manner, using the same codes and ac­ cording to the same rules. COUNTRY OF PROVENANCE CODE 3 digits CODE AND MEANS OF TRANSPORT 1 digit NATIONALITY CODE OF MEANS 3 digits SECTION II. ARTICLES NUMBER: 2 digits between 01 and 11 NOMENCLA- LATURE NUMBER 6 digits WEIGHT:-NET GROSS 1 - 9 digits SPECIFIC DATA ON ARTICLES Each standard folder provides for 2 articles and each interpolated sheet provides for 3 articles The article number must be written only on the interpolated sheets. It is preprinted on the folder. The total number of articles must not exceed eleven, entered on the interpolated sheets and the fol­ der. Products are listed according to the ECOWAS nomenclature and are designated by 6 digits In anticipation of future develop­ ments a supplementary space has been provided for the insertion of a seventh digit or a key letter. The six digits are inserted on the right and may not be added to on the left with zeros The digits should be written in the box without any separation like commas, blank spaces or full stops to differentiate thousands, millions. Example: 100000; forbidden 100.000 forbidden 100,000. forbiooen 100 000: sole authorised ver sion COMPLEMEN­ TARY QUANTITIES: 1 to 9 digits VALUE:- FOB CIF 1 to 11 digits COUNTRY OF ORIGIN CODE 3 digits TAX 2 digits DUTIABLE V A L U E : 1 to 11 digits DUTIABLE VALUE CODE: 2 Digits RATE: 6 alphadigits The figure (hall be inserted on the right and shall not be added to on the left with zeros .. 100000 It is rounded off to the nearest kilogramme. The symbols Gr, Kg..'ounces (Oz) pounds (lb) are to be avoided, Only figures representing the weight should be written, with­ out any units. These should be cited only when required by the TARIFF and should not have any decimals but may be rounded off to the nearest whole number. Like the weight, they should be written without spaces, hyphens, commas or full stops. They are placed on the right and are not to be added to with zeros on the left. This must be stated in national Currrency. The sign for the cur­ rency must not appear; it is infer­ red from the country code at the head of the declaration form. Thus it is not necessary to write F for Franc or S for Dollar or t for pound. * The amount must not contain any decimals and must be rounded to the nearest whole number. The value amount must not exceed 11 digits; where this is the case, there shall be created two articles each equal to half of the sum and these shall replace the single arti­ cle. The box shall be filled with a fi­ gure without any spaces, hyphens, full stops or commas, placed an the right and shall not be added to on the left with zeros. See COUNTRY OF PROVENAN­ CE CODE AT ANNEX The tax shall be expressed in code. The codes are set out in an Annex. When the tax has only one digit it shall be written to the right and added to on the left with a zero. It is a value, quantity, weight etc See V A L U E This code corresponds with the type of dutiable value (CIF value, mercurial value, gramme, kilo, cubic metre, etc) The rate must be shown in deci mal form, the decimal point coun ting as one digit. If the rate con­ tains no decimal, it shall be com­ pleted by zeros on the right of the decimal point. If the whole num­ ber has tewer than three figures, it shall be added to on the left with zeros. ^ 5 Jan. 1985 Official Journal of the ECOWAS Vol esuppi. Examples: - Rate = Rate = Rate = The number ted to two. the second corded. Example: Rate = 18.25% shall be writ­ ten 018.25 115.25% shall be writ­ ten 115.25 1.8% shall be written 018.00 of decimals is restric- Any decimal beyond place shall not be re- 11.831% shall be written 011.83 AMOUNT See. VALUE 1 to 11 digits The amount of tax is rounded off to the nearest currency unit SECTION III. LOSS OF REVENUE ARTICLES NUMBER: 2 digits (between 01 and U l TAX CODE 2 digits RATE: 6 alphadigits AMOUNT 1-11 digits LOSSOF REVENUE 1-11 digits See ARTICLES NUMBER See TAX CODE See RATE See VALUE SECTION I CHAPTER 11 EXPORT GENERAL INFORMATION Country Code See Chapter I Number of Exporter Regime E Pre printed Office Number Registration Number Date Cashier's Number SECTION II ARTICLES SEGMENT Article Number See Chapter Nomenclature Net Weight Compiementary Quantises Fob Value Country of O' igin Gross Weiynt Exit Point Value Tax Code Dutiable Value Dutiable Value Code Rate Amount CHAPTER 111 TEMPORARY ADMISSION AND WAREHOUSING REGIMES SECTION I General Information Counciy Code See Chapter I Regime S preprinted OH ice Number Date Registration Number Cashier's Number Numbei of Importer/Exporter Country Whence Code Country of Destination Means of Transport Code Nationality Means of Transport Code SECTION II Articles Segment Article Number See Chapter Nomenclature Net Weight Supplementary Quantities Fob Value Country of Origin Code Gross Weight Customs Value Tax Code Dutiable Value Dutiable Value Code Rate Amount CHAPTER IV R E - E X P O R T SECTION I General Country Code See Chapter II Number of Exporter Regime R preprinted Office Number See Chaptei I Date Registration Number Cashier's Number Country of Destination Code " Means of Transport Code Nationality of Means of Transport Code SECTION II Article Segment Article Number See Chapter I Nomenclature Net Weight Complementary Quaniiiies Fob Value Country of Origin Code Exit Point Value T.ix Code Dut'.ible Value Dutiable value code Raif> Amount. 16 Jan. 1985 Official Journal of the ECOWAS Vol 6 Suppl. ANNEX I COUNTRY CODE 004 Afghanistan Afghanistan 008 Albania Albanie 010 Antarctica Antarctique 012 Algeria Algerie 016 American Samoa Samoa Americaines 020 Andorra Andorre 024 Angola Angola 028 Antigua Antigua 032 Argentina Argentine 036 Australia Australie 040 Austria Autriche 044 Bahamas Bahamas 048 Bahrain Bahrein 050 Bangladesh Bangladesh 052 Barbados Barbade 056 Belgium Belgique 060 Bermuda Bermudes 064 Bhutan Bhoutan 068 Bolivia Bolivie 072 Botswana Botswa na 074 Bouvet Island Bouvet I le 076 Brazil Bresil 084 Belize Belize 086 British Indian Ocean Territory Ocean Indien, Territoire Britannique De 090 Solomon Islands Salomon lies 092 British Virgin Islands Vierges Britanniques' lies 096 Brunei Brunei 100 Bulgaria Bulgarie 104 Burma Birmanie 108 Burundi Burundi 112 Byelorussian Soviet Socialist Rep. Bielorussie, RSSde 116 120 124 128 132 136 140 144 148 152 156 158 162 166 170 174 178 180 184 188 192 196 200 204 208 212 214 216 218 222 Kampuchea, Democratic Kampuchea Democratique Cameroon, United Republic of Cameroun, Republique-Unie De Canada Canada Canton and Enderbury Islands Canton et Enderbury, lies Cape Verde Cap • Vert Cayman Islands Caimanes, lies Central African Rep. Centrafricaine Rep. Sri Lanka Sri Lanka Chad Tchad Chile Chile China Chine Taiwan, Province of China Taiwan, Province De Chine Christmas Island Christmas, lie Cocos !Keeling) Islands Cocos (Keeking) lies des Colombia Colombie Comoros Comoros Congo Congo Zaire Zaire Cook, lsiii,,ds Cook, lies Costa Rica Costa Rica Cuba Cuba Cyprus Chypre Czechoslovakia Tchecosl ovaquie Benin Benin Denmark Danemark Dominica Dominique Uominican Rep. Dominicaine, Rep. Dronning Maud Land Terre De La Reine Maud Ecuador Equateur El Salvador El Salvador 17 385 Official Journal of the ECOWAS Vol 6Supql. Equate 1 1- Guinea Guince Enuator iale ETuopia Ethiopie Faeiof Islands Feroe, lies Falkland Islands (Malvin?5) Falkland, lies (Malvinas) Fiji Fidji F .iiland Finlande France France French Guiana Guyana Francaise French Polynesia Polynesie Francaise Djibouti Djibouti Cjbon Gabon Gambia Gambie German Democratic Republic Allemagne, Rep. Democratique Germany, Fed. Republic of Allemagne, Rep. Federale De Ghana Ghana Gibraltar Gibraltar Kiribati Kiribati Greece Grece Gi i n l a n d Greenland Grenada Gi enade Guadeloupe Guadeloupe Guam Guam Guatemala Guatemala Guinea Guinee Guyana Guyane Haiti Ha i l ' Heard and McDonald Island Heard El McDona ld , lies Vat,can C t y State(Holy See) Elat De La Ci'e D u Vat ican (Samt-Siegel Honduras Honduras Hong Kong Hong Kong Hungary Hongr ie Iceland ! slande India Inde 360 Indonesia Indonesie 364 Iran Iran 368 Iraq l.aq 372 Ireland Irlande 376 Israel Israel 380 Italy Italie 384 Ivory Coast Cote D'lvoire 388 Jamaica Jamaique 392 Japan Japan 396 Johnston Island Johnston, I le 400 Jordan Jordanie 404 Kenya Kenya 408 Korea, Democratic People's Republic of Coree, Rep. Populaire Democratique De, 410 Korea, Rep. of Coree, Rep. De 414 Kuwait Koweit 418 Lao People's Democratic Hep. Lao. Rep. Democratique Populaire 422 Lebanon Li ban 426 Lesotho Lesotho 430 Liberia Liberia 434 Liechtenstein 434 Libyan Arab Jamahinya Libyenne, Jamahiriya Arabe 438 Ljechtenstein Liechtenstein 442 Luxembourg Luxembourg 446 Macau Macao 450 Madagascar Madagascar 454 Malawi Malawi 458 Malaysia Malaisie 462 Maldives Maldives 466 Mali Mali 470 Malta Malte 474 Martinique Martinique 478 Mauritania Mauritanie 480 Mauritus Maurice Jan. 1985 Official Journal oi the ECOWAS Vol 6 Suppl. 484 Mexics Mauri 624 Guinea Bissau Guinee Bissau 484 Mexico Mexique 626 Easf Timor Timor Oriental 188 Midway Islands Midway, lies 630 Puerto Rico Porto Rico 492 Monaco Monaco 634 Qatar Qatar 496 Mongolia Mongohe 638 Reunion Reunion 500 iVlontserrat Montserrat 642 Run,.-. Roumanie 504 Moroco Maroc 646 Rwanda R A'anda 508 Mozambique Mozambique S'.. Helena Ste. Helene 51? Oman St. Kitts-Nevis-Anguilla Oman St. Christophe-et-Nieves et Anguilla 51 o Namibia 662 Saint L u c a Narni! m . ; Sainte Lucie 52'? Naunj Nauru 666 St Pierre and Miquelon 5?'l Nepal Nepal 670 Saint-Pierre-et-Miquelon Saint Vmceni and the 528 Netherlands Grenadines Pays Bas 670 Saint Vincent and the 532 Netherlands Antilles Antil les Neerlandaises Grenadines St. Vincent-et-Grenarlin«s 536 Neutral Zone Zone Neutre 674 San Marino Saint Marin 540 New Caledonia Nouvelle Caledonie 678 Sao Tome and Principe Sao Tome et Principe 548 Vanuatu Vanuatu 682 Saudi Arabia Arabie Saoudite 554 New Zealand Nouvelle Zelande 686 Senegal Senegal 558 Nicaragua Nicaragua 690 Seychelles Seychelles 562 Niger N iger 694 Sierra Leone Sierra Leone 566 Nigeria Nigeria 702 Singapore Singapour 570 Niue N loue 704 Viet Nam Viet Nam 574 Norfolk Island Norfolk, He 706 Somalia Somalie 578 Norway Norvege 710 South Africa Afrique Du Sud 582 Pacific Islands Pacifiques, lies Du 716 Zimbabwe Zimbabwe 586 Pakistan Pakistan 720 Yemen. Democratic Yemen Democratique 590 Panama Panama 736 Sudan Soudan 598 Papua New Guinea Pa pouasie-Nouvelle-Gumee 740 Suriname Suriname 600 Paraguay Paraguay 744 Svalbard and Jan Mayen Islands Svalbard et lie Jan Mayen 604 Peru Perou 748 Swaziland Swaziland 608 Phillippines Philippines 752 Sweden Suede 612 Pitcairn Island Pitcairn, lie 756 Switzerland Suisse 616 Poland Pologne 760 Syrian Ara Republic Syrienne, Republique 620 Portugal Portugal 764 Thailand Thailande n. 1985 Official Journal Of Tha ECOWAS Vol 6 Suppl. 768 Togo 840 United States Togo Etats Unis 772 Tokelau 849 United States Miscellaneous Tokelaou Pacific Islands 776 Tonga Pacifique Diverses lies Du Tonga (Etats Unis) 780 Trinidad and Tobago 850 United States Virgin Islands Tfinite et Tobago Vierges Americaines, lies 784 United Arab Emirates 854 Upper Votta Emirats Arabes Unis Haute Volta 788 Tunisia 850 Uraguay Tunisia Uruguay 792 Turkey 862 Venezuela Turquie Venezuel? 796 Turks and Caicos Islands 818 Egypt Turks et Caiques, lies Egypte 798 Tuvalu 826 United Kingdom Tuvalu Royaume Uni 800 Uganda 872 Wake Island Ouganda Wake, lie De 804 Ukrainian SSR 876 Wallis and Tutuna Islands Ukraine, RSS Wallis Et Futuna. lies 810 Ussr 882 Samoa Ussr Samoa 724 Spain 886 Yemen Espagne Yemen 732 Western Sahara 890 Yugoslavia Sahara Occidental Yougoslavie S34 Tanzania, United Republic of 894 Zambia Tanzanie, Republique Unie De Zambie Jan. 1985 Official Journal of th* ECOWAS Vol 6 Suppt. ANNEX 2 CODIFICATION OF CUSTOMS, STATISTICAL AND TAX REGIMES GENERAL PRINCIPLES: We utilise : A letter for document code A figure for customs regime code Two figures for tax and statistical code 1 - Letters : C. Home use S. Temporary admission and warehousing E. Exports R. Reexport 2 — Figures a) Customs Regime : Codified in conformity with the table below, the letter plus the "regime fi­ gure" are obligatory. This code deter­ mines the traditional customs regime. b) Tax and statistical "sub-regime": It allows for the regrouping of all the codes for thf= statistical and tax regimes: The tables presented below contain essentially all the existing regimes. The third figure corresponds to a statistical regime within the Community stan­ dard. The figure may be used by each country to re- p;i'si:nt specific tax regimes, if not specifically deno- :nmd:ed rp.r national needs, it wilt always be desig­ nated as 0 . Jan. 1985 Official Journal of the ECOWAS Vol 6 Suppl. CUSTOMS REGIMES CODES Home Use C Temporary admission and warehousing Regime S Exports E Reexports R C1 Release for direct Home use, follo­ wing warehousing, transit or tran­ shipment of non- petroleum products SI Entry for Warehou­ sing, transit or transhipment of non-petroleum pro­ ducts. El Direct Ex­ port of non-pel ro- leum products. Rl Reexporta­ tion fol­ io wi ng warehousing, transhipment of non petroleum products. C2 Idem for petro­ leum products S2 Idem for petro­ leum products E2 Idem for petro­ leum products R2 Idem for petroleum products C3 Home use fol­ lowing warehou­ sing of non- petroleum pio- ducts S3 Enti y for ware­ housing of non- petroleum pro­ ducts E3 Export follo­ wing warehou­ sing of non petroleum pro­ ducts (National products). R3 Reexpor­ tation following warehou­ sing of the non- petroleum products C4 Idem for petro­ leum products S4 Idem for petro­ leum products E4 Idem for petro­ leum products R4 Idem for petroleum products CS Release for Home Use follo­ wing temporary admission (T.A.) S5 Entry for tempo rary admission (T.A.) R5 Reexpor­ tation following tempora­ ry admis­ sion (T.A.) C6 Release for Home Use follo­ wing temporary importation (T.I.) S6 Entry for tempo­ rary importa­ tion (T.I.) R6 R7 Reexportation following temporary, importation (T.l) Reexpor­ tation following release for home Use (Natio­ nal pro­ ducts) C8 Home use or reimportation following temporary exportation for repairs-andexhibition etc.... E8 Temporary export for Commis­ sioning, repairs exhibition etc... C9 Other cases of release for Home use S9 Other cases of tempora­ ry admission and warehou­ sing regimes E9 Other cases of Exports R9 Other cases of reexpor­ tation. 22 Jan. 1985 Official Journal of (fit ECOWAS Vol 6 Siipp). CODE FOR THE STATISTICAL AND TAX "SUB- REGIMES' '. C1 Home use after warehousing and transit or tran­ shipment of non-petroleum products. C 100 Common Regime C110 Grants and aids C 120 Duty free admission C 130 Investment Code C 140 Diplomatic privileges C2 Home use after warehousing, transit or tran­ shipment of petroleum products. C 200 Common Regime C 210 Grants and aids C 220 Duty free admission C 230 Investment Code C 240 Diplomatic privileges C3 Home use following warehousng of non-petro­ leum products. C300 Common Regime C310 Grants and aids C 320 Duty free admission C 330 Investment Code C 340 Diplomatic privileges C4 Home use following the warehousing of petro­ leum products. C 400 Common Regime C 410 Grants and aids C 420 Duty free admission C430 Investment Code C 440 Diplomatic privileges C5 Home use following temporary admission C 500 Common Regime C 510 Grants and aids C 520 Duty free admission C 530 Investment Code C 540 Diplomatic privileges C6 Home use following temporary importation C 600 Common Regime C8 Home use or reimpottation following tempo­ rary export for repairs, exhibition etc, C 800 Common Regime C 810 Grants and aids C 820 Duty free admission C 830 Investment Code C840 Diplomatic privileges C9 Other cases of Home use C 930 Release from free zone 51 Warehousing, Transit or transhipment of non- petroleum products 5 100 Common regime 52 Warehousing, transit or transhipment of petro­ leum products S 200 Common regime 53 Warehousing of non-petroleum products. S 300 Direct entry into private warehouse S 301 Change oi warehouse S302 Entry into private warehouse following temporary admission S 310 Direct entry into public warehouse S 311 Change of warehouse S312 Entry into public warehouse following temporary admission S 320 Direct entry into industrial warehouse S 321 Change of warehouse S 322 Entry into industrial warehouse follo­ wing temporary admission 54 Warehousing of petroleum products S 400 Direct entry into private warehouse S 401 Change of warehouse S402 Entry into private warehouse following temporary admission S420 Direct entry into industrial warehouse S 421 Change of warehouse S 422 Entry into industrial warehouse S 450 Direct importation into excise factory 55 Temporary admission S 500 Common regime 56 Temporary importation S 600 Common regime S9 Other cases of temporary admission and ware­ housing regimes S 900 Entry info free zone El Direct export of non-petroleum products E 100 Common Regime except supplies E 180 Supplies E2 Direct export of petroleum products E 200 Common Regime except supplies E 280 Supplies E3 Export following warehousing of non-petro­ leum products E 300 Common Regime E4 Export following warehousing of petroleum products E 400 Common Regime E8 Temporary exports E 800 Temporary exports for commissioning E 810 Temporary exports for repairs E 820 Temporary exports for trade exhibition E 830 Temporary exports for non commercial exhibition E 840 Other cases of temporary exports E9 Other Exports E930 Exports to ECOWAS Member States out of free 2ones E940 Exports to third countries out of free zones R1 Direct reexportation of non-petroleum products. R 100 Reexportation following warehousing R 110 Reexportation following transhipment R 120 Reexportation following transit R 180 Reexportation as supplies R2 Direct reexportation of petroleum products. R 200 Reexportation following warehousing R 210 Reexportation following transhipment R 220 Reexportation following transit R3 Reexportation following warehousing of non- petroleum products R 300 Reexportation following private ware­ housing R 310 Reexportation following public ware­ housing R 320 Reexportation following industrial warehousing R 380 Reexportation as supplies 23 Jan. 1985 Of*:cl»l Journel of the ECOWAS Vol 6 Si ppl. R4 Reexportation following warehousing of petro leum products. R 400 Reexportation following private ware­ housing R 420 Reexportation following inauitrial ware housing R 450 Reexportation following warehousing in excise factory R 480 Reexportation for supplies R5 Reexportation following temporary admission R 500 Common Regime R6 Reexportation following temporary importation R 600 Common Regime R7 Reexportation following Home use (nationalised products). R 700 Common Regime R 780 Reexportation for supplies R9 Other cases of reexportation R930 Reexportation out of free zone to ECOWAS Member States R 940 Reexportation out of free zone to third countr les. ANNEX 3 CODIFICATION OF MEANS OF TRANSPORT 0 Waterways 1 Sea 2 Rail 3 Air 4 Land 5 Containers Sea 6 Containers Rail 7 Containers; Air 8 Containers Land 9 Others ANNEX 4 CODIFICATION OF TAXES The codification of taxes is at the discretion of each State according to its nomenclature of duties and taxes. ANNEX 5 CODES APPLICABLE TO COMPLEMENTARY AND MERCURIAL UNITS OF MEASUREMENT Units relating to Weight - Gramme 01 - Kilo/net 02 - Quintal 03 - Tonne/net 04 - Tonne/gross 05 - Kilo Vi gross 06 - Kilo gross 07 Units relating to Length - Metre 08 - Centimetre 09 Units relating to Volume - Litre 10 - Half Litre 11 - Litre of pure alcohol 12 - Hectolitre 13 - Hectolitre of pure alcohol 14 - Cubic metre 15 Units relating to energy power - Kilowatt 16 - Thousand kilowatt hour 17 - Cylinder/Cm 3 — 18 - Cylinder/horse power 19 Miscelleneous complementary units - Pair 20 - Number (or unit) 21 - Carat 22 - Box 23 Units relating to Value - CIF value 24 - FOB value 25 - Mercurial value 26 Units relating to Area - m 2 27 ANNEX 6 INSTRUCTIONS ON THE USE OF THE SUMMAR Y TABLE RELATING TO LOSS OF REVENUE This table an the summary of losses of revenue will be used in the calculation of losses in revenie pending the final take off of the automatic system. — The country code and the identifying letter C of the declaration for home use regime are preprinted. the date of registration of the declaration the registration number of the declarator the cashier's number as shown on page I recto of the declaration form the total normal duties the total duties levied the total loss of revenue as shown on page 4 o the declaration after the certificate of inspection - All numbers carried shall be stated on the right arw shall not be completed on the left by zeros. 24 8 LU o £ - 1 £E CO Q LU uj Q _l to o EE LU i CO < o f i (/) D LU cc o z o O < H U] ID < cc < -J u LU Q [/) s o f- < o o UJ (J > EC yj ^ Q ^ O LU o o LU U CJ u CJ o cj O CJ CJ CJ CJ CJ O CJ CJ CJ CJ CJ O CJ CJ CJ CJ CJ Jan. 1985 OHir.'M Journal of tha ECOWAS Vol 6 Suppl. EXPLANATORY NOTES I. PRESENTATION OF THE ECOWAS CUS­ TOMS MODEL FORMS 1.1 The size of the ECOWAS Customs Model Forms is the international ISO size A 4 (210 x 297 mm, 8.27 x 11.69 inches). 1.2 The model forms are provided with a 10 mm top margin and a 20 mm left-hand filling margin. 1.3 Most of the model forms are in the form of a folder. Supplementary copies (single sheets) intended for various purposes (statistics, accounting, importer's or exporter's copy, etc) can be produced by duplication of the first page of the model form. The choice of the reproduction method (carbon copying, spirit duplication, reprography, etc) as well as the number of suplementary copies are left to the discretion of each Member-State. 1.4 Each model can accommodate two items. Additional sheets are provided for cases when more than two items should be entered. These additional sheets may be in the form of sets; the number of sheets in each set is left to the discretion of each Member State. 1.5 The model forms include a number of "Free disposal areas" (or F.D). Such boxes are left to each Member Country disposal for entering statements which are required by their legis­ lation or regulations but do not appear on the model forms (e.g. additional statistical infor­ mation). In certain boxes, a place located in the upper righthand corner is intended for entering a code (e.g. country of provenance, country of destination!. Some other boxes are entitled "Code" (e.g. mode of transport, nationality, tax). The numeric codes corresponding to the relevant statements in the Customs entries should be entered in those boxes for subse­ quent ADP and statistical processing. II. PARTICULARS TO BE ENTERED ON THE CUSTOMS FORMS 2.1 Boxes "Importer", "Exporter", "Consignee" Importers, exporters or consignees should be identified by their name and address. In ad­ dition to these particulars, a space is provided in the upper righthand corner of the box "Importer" or "Exporter" for entering their identification No. (e.g. Index No; Registration No. in the Trade Registry, etc) 2.2 Box "Closing of previous document" This box is intended for references to Customs entries relating to the Customs regimes which were applied initially to the goods concerned. 2.3 Box "Regime" In this box the letter corresponds to the docu­ ment code. When combined with a figure, such a letter indicates what Customs regime applies. Examples C for Home Consumption C1 : Clearance for Home Use directly on Importation C 2 : Clearance for Home after Warehousing C 3 : Clearance for Home Use after Temporary Admission C4: Other cases of Clearance for Home Use E for exportation E 1: Outright Exportation E 2. Exportation after Clearance tor Home Use in the Country of First Importation for Goods ori­ ginating in another Member Coun­ try or of third origin (outside the Community) R for Re-Exportation R 1 : Re-exportation after ware­ housing R 2 : Re-Exportation after Tem­ porary Admission R 3 : Other cases of Re-Exporta­ tion Sfor Conditional relief S 1 : Temporary Admission S 2 ; Warehousing 2.4 Box "Declarant" This box is intended for identification (name or trade name, address), of the legal or natural person who is responsible vis-a-vis the Customs Administration. These particulars can be pre­ printed on the forms or stamped. A space is provided in the upper righthand corner of the box for entering the Registration No. of the Declaration and a reference number identifying the operation concerned in the Declarant's books, if any. (As to the declarant's underta­ king, it will be worded in accordance with the legal prescriptions in each Member State and will be pre-printed in the box entitled "Dec­ laration" at the bottom of the forms). 2.5 Box "Transport and Identification of means of transport" This box is intended for : 1. Identification of external mode of trans­ port and means of transport used, for coastal states 2. Identification of inland transport and of the owner of the means of transport used, for landlocked countriesonly. 2.6 Box "Export document references" In this box are entered the references of the export entry which accompanies the goods from the Member State of first importation to the Member State where goods will be cleared for home consumption. 2.7 Box "Import entry references" This box is filled in the case of floods which were first cleared for home use in the expor­ tation country. The references-to the Customs entry for home consumption should be entered. Jan. 1985 Official Journal of the ECOWAS Vol 6 Suppl. 2.8 Box "Packages: Marks, Nos., number, kind Goods: Description, Value, Weight" 2.8.1 For each-i tem in the entry, Marks and numbers identifying the packages, as well as their number and k ind should be entered. The number should be repealed in words Example: R.A.C. 500 (five hundred) jute bags L O N D O N 1-500 2.8.2 The goods wil l be described in accordance to the E C O W A S nomenclature. The value, gross weight and net weight wi l l be entered in words after the goods des crip t ion, 2.9 Box "CIF value" For the purpose of levying ad valorem customs, duties the value of any goods imported for home use shall be taken to be the normal price, that is to say, ' - price which they would fetch at the tin when the duly becomes payable, on a sale r. the open market, between a buyer and a <;> -;r independent of each other The normal price of any imported goods shall be determined on the following assumption: - (a) that the goods are delivered to the buyer at the port or place of introduction mto the country of importation; (b) that the seller bears all costs, charges and expenses incidental to the sale and de­ livery of the goods at the port or place of introduction, which are hence inclu­ ded in the normal price; (c) that the buyer bears any duties or taxes applicable in the country of impor; ' ion. which are hence not in r 1 " ' '• m the m- maI price. 2.10 Box "F .O . 8 . Va lue" The F.O.B. value or value free on b iurd shall, in addit ion to export duties, taxes and charges (if any), be composed of the following ex­ pense items:¬ — carnage and freight f rom inland location to the frontier of the country of export; — cost of packing, including fees for sending containers; — commission and brokerage; — insurance expenses incurred for insuring the risk in bringing the goods from in¬ * - l a r i d to-the -frontier orr-board the ex-' por-Ung vessel;. - — loading charges; 1. This definition shall be modifed in due course to conform with the new GA TT concept of Value. — costs, charges and expenses of preparing documents involved in the transaction, irrEtuding-eonstt+ar fees; - - • - - — 2.11 Box "Exit Point Value" This is the value of the goods at the exit point including, where applicable, the transport cost up to the border but excluding the fol lowing: (a) amount of export duties (b) internal tax and similar charges incurred by the exporter. 2.12 "Tax" Box In this box is indicated the nature and type of tax due. 2.13 "Dutiable Value" Box In this box is indicated the basis for the compu­ tation of duties and taxes applicable, i.e., ta­ xable value. 2.14 "Licence and deduction" box The licence is a permit to import or to export - it must be made in the name of the sender or the consignee and must be in the same curren­ cy as that indicated for the quantity declared. 2.15 "Guarantor" Box This box contains the undertaking by the gua­ rantor; it wil l be expressed in the form cur­ rently in use m the Member State. 2.16 "Declaration" Box This box contains the Undertaking to be made by the Declarant which wi l l take the form cur­ rently being used by the Membei State con­ cerned. This undertaking shall be considered valid only when it is duly signed by the dec­ larant and bears the date of signature. 2.1 7 "Means of Identification" Box This box is to show informal ion relating to the means used in identifying the means of trans­ portation by road or containers such as plombs, seals, marking, etc. 2.18 "Visa of the Country Df Final Destination" Box This box is to show the certificate given by the customs office at the final destination point certifying that the goods have been effectively imported into the country and that they have been properly entered. 2.19 "Determination of (Loss of Revenue" Box In this box is indicated the assessed loss of re­ venue which shall be the difference between the amounts of duties and taxfes no'mal ly ap- pl icabie -a^- t r ie -amounts-o f duties and -taxes actually collected as a result of the application of the provisions of the Treaty. 27 I w A B C D F F G H I J K I. M N 0 P Q Dimensions en millimetres individ 10 13 12.6 25,5 16,5 17 16.S 8,& e 12.S 40 8.5 8 12.5 40 41,5 6,4 Cumulries 23 35,6 61,1 77,6 94,6 111,1 119.6 127.6 140.1 180.1 186,6 196,6 209.1 249.1 290.6 297 R S T U V w X individ. cumul6es 20 91.5 23 22.5 23 23 7 111.5 134,5 157 180 203 210 7 C M 7 \T \ f 7^ 0 P 28 • • • • Article 01 I ! i Article 02 ECOWAS CUSTOMS DEPARTMENT OF FREE DISPOSAL Closing of previous doc. GOODS DECLARATION FOR HOME USE Copy Regime L Office Code Date Transport doc. FREE DISPOSAL Registr. No. Cashier's No. Importer Declarant Country of provenanee FREE DISPOSAL FREE DISPOSAL Documents attached Identification of means ot transport Nationality Mode Article Code Code Export Document reference Doc. code Office Number Date 01 Article Packages: Marks. Nos.. Number, kind Goods1 Description; value; weight Nomen.No. Net weight Comp. quantity FOB value Country of origin I Code Gross weight I F.D FREE DISPOSAL Tax Dutiable value Goods Rate Import licence No. Deductions: Value. Quantity TOTAL CIF value Amount 02 Packages: Marks, Nos., Number, kind Goods: Description, value; weight Nomen. No Net weight Country ot origin Comp,quantity FOB value- Code Gross weight FREE D ISPOSAL Tax Import licence No. Deductions: Value, Quantity Dutiable value Code Rate TOTAL F.D. CIF value Amount Dec la r a tion FREE DISPOSAL Signature Date 31a ECOWAS GOODS DECLARATION CUSTOMS DEPARTMENT OF ADDITIONAL SHEET Copy FREE DISPOSAL Closing of preuioui doc Regime c Office Cods Dal* Transport doc FREE DISPOSAL R«9i *r. No, Cashier's No. Declarant Article Packages: Marks, Nos,, Number, kind Goods; Description; value; weight NOman,No Net weight CompjQuenlity Country of origin I Code FOB value Gross weight j F.D. FREE DISPOSAL Tax. Article Import licence No. Deduction: Value, Quantity ( I Dutiable value Rate TOTAL CIF value Amount Packages; Marks, Nos., Number, kind Goods: Description; value; weight rV0men.N0. Net weight Country of origin Comp. quantity FOB value Code Gross weight FREE DISPOSAL Import licence No. Deduction: Value, Quantity Article Tax Dutiable ualue Code Rate TOTAL F.D. CIF value Amount Packages: Marks, Noi., Number, kind Good*: Description; wlue; weight Nomen.N Net weight Compjquantitv FOB value Country of origin Code Gross wniglit FREE DISPOSAL Tax Import licence No. Deduction: value, Quantity. Dutiable value Code Rate F.D. CIF value Amount TOTATT REE DISPOSAL Signani{a date 31b ECOWAS CUSTOMS DEPARTMENT OF GOODS DECLARATION ADDITIONAL SHEET FREE DISPOSAL Closing of previous doc. Transport doc Regime Office FREE DISPOSAL Copy Code Regis*. No. Date Cashier's No. Declarant Article Packages: Marks, Not,, Number, kind Goods: Oesoription; value; weight Import licence No. Deduction: Value. Quantity Article Nomen.No Net weight Country of origin Comp .Quantity Code FOB value Cross weight FREE DISPOSAL Fax Dutiable value flaw TOTAL F.D. CIF value Amount Packages: Marks, Nos.. Number, kind Goods: Description; value; weight Wo men. No. Net weight Comp.Quantity FOB value Country of origin Code Gross weight C R EE DISPOSAL Import licence No. Deduction: Value, Quantity Article Packages. Marks, Nos., Number, kind Goods: Description; value; weight import licence No. Deduction: Value, Quantity Tax Dutiable value Code Rate Nr C. ,-itry of origin TOTAL Net weight Comp.quantity Code F.D. CIF value Amount FOB value Gross weight I F.D. FREE D'SPOSAL Tax Dutiable value Code Rate TOTAL CIF value Amount FREE DISPOSAL Signature date ? l c ECOWAS CUSTOMS DEPARTMENT OF GOODS DECLARATION ADDITIONAL SHEET FREE DISPOSAL Closing of previ out doc. Transport doc Regime Office FREE DISPOSAL Copy Cod* Reginr. No. Date- Oihier'i No. Declarant Anicle Packages: Marks, Nos., Number, kind Goods: Description; value; weight Nomen .No Net weight Country of oriqin Comp .quantity Code FOB value Gross weight F.D. FREE DISPOSAL Tax Import licence No. Deduction Value, Quantum Dutiable value Rate Article TOTAL CIF value Amount Packages Marks, Nos., Number, kind Goods: Description; value; weight Women.No. Net weight Country of origin Comp.quant ity FOB value Code Gross weight -R EE DISPOSAL Import licence No. Deduction: Value, Quantity Article Tax Dutiable value Code Rate TOTAL F.D. CIF value Amount Packages Marks. Nos.. Numba-. kind Goods. Descripiion; value; weight Nomen.N Net weight Comp.quantity FOB value Country of origin Code Gross weight FREE DISPOSAL Tax Import licence No. Deduction: value. Quantity Dutiable value Code Rate TOTAL F.D. CIF value Amount FREE DISPOSAL 31d ECOWAS GOODS DECLARATION CUSTOMS DEPARTMENT OF ADDITIONAL. SHEET Copy FREE DISPOSAL Ctcning of preview doc Regime c Office Coda Data Transport doc FREE DISPOSAL Regittr. No. Cash jar's No. Declarant Article Packages: Marks, Nos., Number, kind Goods: Description; value; weight Momen.No Na\ weight Country of otigin 1 Code Comp .quantity FOB value Gross weight FREE DISPOSAL Tax Dutiable value Import licence No. Deduction: Value, Quantity Article Rate TOTAL F.D. CIF value Amount Packages: Marks, Nos., Number, kind Goods: Description; value; weight Women.No. Net weight Country of Origin Comp.quantity FOB value Code Gross weight C REE DISPOSAL Tax Import licence No. Deduction: Value, Quantity Dutiable value Code Rate Article Package*: Marks, Not., Number, kind Goods: Description; value; weight Nomen.N Net weight Country of origin TOTAL Comp .qua ntity Code F.D, CIF value Amount FOB value Gross weight I F.D. FREE DISPOSAL Tax Import licence No. Deduction: Value, Quantity. Outiable value Code Rate TOTAL CIF value Amount FREE DISPOSAL Signature data 31e CERTIFICATE OF INSPECTION Proper Officer Import Release (Name and Index No.) Date: Signature Determination of Loss of Revenue Arti­ cle No. Tax Normal duties Duties Levied Loss o* Revenue Type Code Rate Amount Rate Amount TOTAL TOTAL E C O W A S C U S T O M S D E P A R T M E N T OF E X P O R T E N T R Y Copy Exponer Regime Office Code FREE DISPOSAL Registr. No. Date Cashier's No. Consignee D^ c lara nl FREE DISPOSAL FREE DISPOSAL Country of first destination Country of origin Documents attached Identification of means of transport Mode Code Nationality Code DocumentCode Office . number , Date 01 Packages: Marks, Nos.. number, kind Goods Description; value; weight Notion. No Net weight Country of destination Comp. quant. Code FOB value Gross weight FREE DISPOSAL Tax Expuri licence or authorization No. ] Deductions: Value (Quantity Dutiable value Code Rait F.D. Exit point value AmounK Article TOTAL 02 Pact-ages Marks, Nos.. number, kind Goods. Description; value; weight Norn en.No. Nel weight Country of destination Comp.quant. FOB value Code Gross weight FREE DISPOSAL Tax Dutiable value Code Rate Authorization No. F.D. Exit point value Amount TOTAL Declaration Signature date Signature Date 33a ECOWAS CUSTOMS DEPARTMENT OF EXPORT ENTRY Additional sheet .Copy Exporter Regime E Office Code Date FREE DISPOSAL Regtsir. No, Cashier's No. Consignee Declarant Article Packages. Marks. Nos. number, kind Goods Description, value, weight Nomert No. Net weight Country ot origin Comp. quant. FOB vaiue Code Gross weight FREE DISPOSAL Tax Export licence or Authon;aiion No. (Deductions: Value .Quantity Dutiable value Code Rate Article F D. Exit point value Amount Packages: Marks. Nos,, number, kind Goods: Description, value, weight N omen. No Net weight Country ol origin Comp. quart! FOB value Code Gross weight FREE DISPOSAL Tax Article Export licence or Authorization No. .Deductions: value, . Quantity Dutiable \«lue Code Rate TOTAL F.D. Exit point value Amount • Packages : Marks, Nos., number, kind Goods: Description, value, weight NomenNo. Net weight Counliy ol origin Comp.quant. FOB value Code Gross weight FREEOISPOSAL Tax Dutiable value Code Rate Export Licenceor Authorisation No. Oeductions:Value, Quantity F.D. Exit point value Amount TOTAL FREE DISPOSAL 33b, ECOWAS EXPORT ENTRY CUSTOMS DEPARTMENT OP Additional sheet Copy .Export sr | Regime E Office Code Date FREE DISPOSAL Registr. No. Cashier's No. Consignee Declarant Article Packages: Marks; Nos. number, kind Goods: Description, value, weight Nomen,No. Net weight Country of origin Comp. quant. I FOB value Code Gross weight FREE DISPOSAL Tax Article Export licence or Authorization No. i Deductions: Value,. Quantity Dutiable value Code Rate F. D. Exit point value Amount Packages: Marks, Nos., number, kind Goods: Description, value, weight Nomen.No.I Net weight Country of origin Article Export licence or Authorization No. .Deductions: yaiue, , Quantity Packages!: Marks, Nos., number, kind Goods: Description, value, weight Export, Licence or Authorisati on No. Deductions: Value, Quantity Comp. quant. FOB value Code Gross weight FREE DISPOSAL Tax Dutiable \elue Code Rate TOTAL 'K . '-ien No. Net weight Country of origin Comp.quant. Code F.D. Exit point value Amount FOB value Gross weight FREE DISPOSAL Tax Dutiable value Code Rate F.D. Exit point value Amount TOTAL FREE DISPOSAL 33c ECOWAS GUSTO MS DEPARTMENT OF EXPORT ENTRY Additional sheet Copy Exporter Regime E Office Code FREE DISPOSAL Regite. No. •ate Cashier's No. Consignee Declarant Article Packages: Marks: Nos. number, kind Goods: Description, value, weight Neman No, Net weight Country ol origin Comp. quant. Code FOB value Gross weight FREE DISPOSAL Tax Article Export licence or Authorization No. 1 Deductions: Value,. Quantity Dutiable valua Code Rate F. D. Exit point value Amount Packages: Marks, Nos., number, kind Goods: Description, value, weight Noman.No. Net weight Country of origin Comp. quant. FOB value Code Gross weight FREE DISPOSAL Tax Export licence or Authorization Article No. .Deductions: Value, .Quantity Dutiable value Code Rate TOTAL Net weight Crxnp^uant. F.D. Exit point value Amount' Packages: Marks, Nos.. number, kind Goods: Description, value, weight Women-No. Export Licence or Authorisation No. Deductions: Value, Quantity Country of origin FOB value Code Gross weight FREE DISPOSAL Tax Dutiable value Code Rate F.D. Exit point value Amouni TOTAL FREE DISPOSAL 33c ECOWAS CUSTOMS DEPARTMENT OF EXPORT ENTRY Additional sheet Copy Exp or tar Regime E Office Code FREE DISPOSAL Registr. No. Date Cashier's No. Consignee Declarant Article Packages; Marks; Nos. number, kind Goads: Description, value, weigh t Neman No. Net weight Country of origin Comp. quant. Code FOB value Gross weight FREE DISPOSAL Tax Article Export licence or Authorization No. I Deductions: Value,. Quantity Dutiable value Code Rate F.D. Exit point value Amount Packages: Marks, Nos., number, kind Goods: Description, value, weight Neman.No. Net weight Country of origin Comp. quant. FOB value Coda Gross weight FREE DISPOSAL Tax Article Export licence or Authorization No. | Deductions: Value, | Quantity Dutiable value Code Rate TOTAL F.D. Exit point value Amount' Packages: Marks, Nos., number, kind Goods: Description, value, weight N omenNo. Net weight Country of origin Comp.quant. FOB value Code ] Gross weight FREE DISPOSAL Tax Export Licence or Authorisation No. Deductions:Value, .Quantity Dutiable value Code Rate F.D. Exit point value Amount TOTAL FREE DISPOSAL 33d ECOWAS CUSTOMS DEPARTMENT OF EXPORT ENTRY Additional sheet COPY Exporter Regime E Office Cods FREE DISPOSAL Ragistr. No. Date Cashier's No. Consignee Declarant Article Net weight I Comp. quant. FOB value Packages. Marks; Nos. number, kind Goods Description, value, weight N omen, No. Country of origin Code Gross weight F. D. FREE DISPOSAL Tax Export licence oi Authorization No | Deductions' Value , Quannty Dutiable wlue Code Rate Exit point value Amount Article Packages: Marks, Nos.. number, kind Goortb Description, value, weight Nomen.No. Net weight Country of origin Comp. qu„ FOB value Code U ' L A S weight FREE DISPOSAL Tax Article Export licence Or Authorization No. Deductions Value .Quantity Dutiable \alue Code Rate TOTAL Packages : Marks, Nos., number, kind Goods: Description, value, weigh! '-> No. Net weight Export Licence or Authorisation No. Deductions: Value, Quantity Country of origin Comp. quant. F.D. Exit point value Amount FOB value Coae Gross weight F.D. FREE DISPOSAL Exit point value Tax Dutiable i«'ue Code Rare Amount TOTAL FREE DISPOSAL 33e F R E E D I S P O S A L OFFICE VISA IN COUNTRY OF DESTINATION Entry N o — Date At On_ Proper Officer Signature and stamp 34 CERTIFICATE OF INSPECTION i EXPORT RELEASE 1 certify that the consignment has — crossed the border — been loaded onto the ship with the exception of the following packages : Date Proper officer {Name and Index No) Place and date Signature Signature 35 FREE DISPOSAL 36 ECOWAS CUSTOMS DEPARTMENT OF CUSTOMS DECLARATION FOR WAREHOUSING Copy Agreed Warehouse: No., Location Closing of prev. document Regime S3 Office Code Transport document FREE DISPOSAL Regis v. No. Date Impater Declarant Country whence FREE DISPOSAL Country of destination Documents attached Identification of means of transport Mode Code Nationality Code Expof t Document references Doc. code I Office Number Date 01 Packages: Marks, Nos., number, kind Goods' Description, \alue, weight Nomen.No. Net weight Country of origin Comp.quBnt. Code FOB value Gross weight FREE DISPOSAL Tax Dutiable value Code Rate Licence No. Deductions: Value, Quantity TOTAL CIF value Customs value Amount 02 Packages: Marks, Nos., number, kind Goods: Description, value, weight Nomen.No. Net weight Country of origin Comp.quant. FOB value Code Gross weight FREE DISPOSAL Ta* Licence No. Deductions. Value. Quantity Dutiable value Code RBte TOTAL CIF value Customs value Amo'im The bond (Particulars and declaration) Declaration Signature Date Signature Date 37a ECOWAS CUSTOMS DEPARTMENT OF WAREHOUSING Additional sheet Copy Agreed Warehouse: No., Location Closing of pre v. document Transport document Regime S3 Office Code Date FREE DISPOSAL Regit*/ No. Cashier's No Importer Declarant Article Packages: Marks, Nos., number, kind Goods: Description, value, weight Licence No. Article Deductions: Value, Quantity Packages: Marks, Nos., number, kind ^Soods: Description; value, weight Article Licence No. Deductions: Value. Quantity Packages: Marks, Nos., number, kind Goods: Description, value, weight Licence No: Deductions: Value, , Quantity 1 The bond (Particulars and declaration) Signature Date Nomen, No. Net weight Country of origin Comp.quant. Code FOB value Gross weight FREE DISPOSAL Tax Dutiable value Code Rate TOTAL Nomen.No. Net weight Country of origin CIF value Customs value Amount Comp.quant. Code FOB value Gross weight FREE DISPOSAL Tax Dutiable value Code Rate TOTAL Nomen. No. Net weight Country of origin I Code CIF value Customs value Amount Comp.quant. FOB value Gross weight FREE DISPOSAL Tax Dutiable value Code Rate CIF value Customs value Amount Declaration Signature Date 37b ECOWAS CUSTOMS DEPARTMENT OF WAREHOUSING Additional sheet Copy Agraed Warehouse: No., Location Closing of preu. document Transport document Regime S3 Otfica Code •ate FREE DISPOSAL Regiar.No. Cathier's No. Importer Declarant Articls Packages: Marks, Nos., number, kind Goods: Description, value, weight Nomen, No. N B I weight Comp.quant. Country of origin Code FOB value Gross weight FREE DISPOSAL Tax Dutiable value Code Licence No. Article Deductions: Value, Quantity Rate TOTAL CIF value Customs «alue Amount Packages: Marks, Nos., number, kind Goods: Description; value, weight Nomen.No. Net weight | Comp.quant. Country of origin FOB value Code, Gross weight FREE DISPOSAL Tax Dutiable value Code Rale Licence No. Deductions: Value, Quantity Article CIF value Customs value Amount TOTAL Packages: Marks, Nos., number, kind Goods: Description, value, weight Noirr'n No Net weight Licence No. Deductions: Value. Quantity Country of nrigin Comp.quan t. Code FOB value Jross weight FREE DISPOSAL Tax Dutiable value Code Rate " W A T CIP vaiue Customs value Amount The bond (Particulars and declaration) Signature Declaration Date Signature Date 37c ECOWAS CUSTOMS DEPARTMENT OF WAREHOUSING Additional sheet Copv Agreed Warehouse: No., Location Closing of prev. document Transport document Regime S3 Office Code Date FREE DISPOSAL Regis*/ No. Cashier's No Importer Declarant Artlclf Packages: Marks, Nos.. number, kind Goods: Description, value, weight Nomen, No. Net weight Country of origin Comp.quant. Code FOB value Gross weight FREE DISPOSAL Tex Dutiable value Code Rate Licence No. Article Deductions: Value. Quantity TOTAL CIF value Customs value Amount Packages; Morks, Nos., numb?1 kino Coot*; Description; value, weight Nomen.No. Net weight Country of origin Comp.quant. Code FOB value Gross weight FREE DISPOSAL Tax Dutiable wlue Code Rate Licence No. Deductions: Value, Quantity Article TOTAL CIF value Customs value Amount Packages: Marks, Nos., number, kind Goods: Description, value, weight Nomen.No. Net weight Licence No.' ^Deductions: Value, Quantity The bond (Particular! and declaration] Signature Date Country of origin Comp. quant. Code FOB value Gross weight FREE DISPOSAL Tax Dutiable value Code Rate CIF value Customs value Amount Declaration Signature Date 37fl ECOWAS • CUSTOMS DEPARTMENT OF WAREHOUSING Additional sheet Copy Agreed Warehouse: No., Location Closing of prev. document Transport document Regime S3 Office Code Date FREE DISPOSAL Reg*.No. Cashier's No. Importer Declarant Article Packages: Marks, Nos., number, kind Goods: Description, value, weight Nomen, No . Net weight Country of origin Comp.quant . Code F O B value Gross weight FREE D I S P O S A L Tax Dutiable value Code Licence No. Article Deductions: Value, Quantity Rale T O T A L CIF value Customs value A m o u n t Packages: Marks, Nos., number, kind Goods: Description: value, weight Nomen.No . Net weight Article Country ol origin Licence No, Deductions: Value. Quantity Comp.quant . Code. F O B value Gross weight FREE DISPOSAL Tax Dutiable value Code Rate T O T A L CIF value Customs value A m o u n t Packages; Marks, Nos., number, kind G o o d s : Description, value, weight Nomen. No. Net weight Country of origin Comp.quant . Code F O B value Gross weight F R E E D I S P O S A L Tax Dutiable value Code Rate Licence No. Deductions: Value, Quantity -TOTAT CIF value Customs value A m o u n t The bond (Particulars and declaration) Signature Declaration Date Signature Date 37« TOTAL OR PARTIAL DISCHARGE OF THE BOND Refere ices of CO. storm Entries Quantities Value Date and Visa Kind Number Date Weight Other quantities EXTENSION OF PERIOD FOR WAREHOUSING 38 Free disposal CERTIFICATE OF INSPECTION PASSED FOR WAREHOUSING PASSED FOR RELEASE WITH ESCORT WITHOUT Inspector (Na me and No) Date and signature RELEASED ESCORTED RECEIVED Under No Free disposal Date Date Folio No •ate Signature Proper Off. . . . Signature Escort Signature Bonder 39 ECOWA5 CUSTOMS D E C L A R A T I O N F O R C U S T O M S D E P A R T M E N T O F T E M P O R A R Y A D M I S S I O N Copy F R E E O l S P O S A L Closing of prev. document Regime S 5 Office Code Date Transport document F R E E D I S P O S A L Regiitr. No. Cashier's No. Importer | Declarant 1 1 F R E E D I S P O S A L Country whence Country of destination | Documents attached Identification ol means of transport E x p e l Document references Doc. code | Off ice j Number | Date Mode Code Nationality Code 01 Packages: Marks, Nos., number, kind Goods: Description, value, weight Nomen. No. Net weight Comp.quant . F O B value Country of origin Code Gross weight CIF value F R E E D I S P O S A L Customs value Tex Dutiable value Code Rate Amount Licence No. Deductions: Value, Quantity T O T A L 02 Packages: Marks, Nos., number, kind Goods: Description, value, weight Nomen.No. Net weight Comp.quant . F O B value Country of origin Code Gross weight O F value F R E E D I S P O S A L Customs iBlue Tax Dutiable value Code Rate A m o u n t Licence No. Deductions: Velue, Q'jantity T O T A L The bond (Particulars and declaration) Decl aration Signature Date Signature Date 40a £ COW AS C U S T O M S D E P A R T M E N T OF T E M P O R A R Y A D M I S S I O N Addit ional shee: Copy Agreed Warehouse: No. , Location Closing of prev. document (Transport document Importer Regime S5 Office Code Date F R E E D I S P O S A L Regisir.No. Cashier's No. Declarant fi»cxag«. Marks. Nrr number, kind Goods: Description, lue, weight Nomen, No. Net weigh; I Comp.quant. Country of origin Code F O B value Gross weight F R E E D I S P O S A L Tan Dutiable \^lue Code Rate Licence No. Deduction!: Value, Quantity Arti c i e T O T A L Packages: Marks, Nos., number, kind Goods Description; value, weight Nomen. No. Net weight CIF value Customs value Amount Comp.quant . Country of Origin Code F O B value Gross weii)ht F R E E D I S P O S A L Tax Dutiable value Code L i c e n c e N o . Deductions: Value, Quantity A I U C J P Rate T O T A L C I F value Customs value Amount Packages: Mirks, Nos., number, kind G o o d ! 1 Description, value, weight Nomen, No. Net we'tjht Country o ' origin Comp.quant . CooV F O B value Gross weight F R E E D I S P O S A L Tax Dutiable \etue Code Licence No . Deductions: Value, Quantity Rate T O T A L CIF value Customs wlue A m o u n t The bond (Particulars and declaration) Deciarat'on Signature Date Sionature Date 40b ECOWAS CUSTOMS DEPARTMENT OF TEMPORARY ADMISSION Additional sheet C o p y Agreed.Warehouse: No . . Location Closing ot prev. document Transport document Regime S5 Off ice Code Date F R E E D I S P O S A L R e g i s r . N o , Cashier's No. Importer Declarant A r t i c l e Packages: Marks, Nor number, kind G o o d s : DescriDtion, lue, weight N o m e n , N o . N e t w e i g h t Count ry of origin C o m p . q u a nt . Code F O B value Gross w e i g h * F R E E D I S P O S A L Tax Dutiable \a lue Code R a t e L i c e n c e N o Deductions: Value, Quanti ty A r t i c l e T H r A L C J F value Customs v a l u e A m ou n t Packages Marks, Nos . numbrr, kind Goods descr ipt ion; va l ue , w e i g h t rJumcn. N o . Ne t wuir jht C o m p i iu.- int. A r title L i c e n c e N o D e d u c t i o n s : V a l u e , Q u a n t i t y Packages M a r k s , IMos., n u r it ? i , k i n d G o o d s . . o p t i o n , v a l u e , w u i g l H Licence No. Deductions: Value, Quantity C n i n i t i y of or i g m C o d e F O B v a l u e G u j i s w e i g h t F R E E D I S P O S A L T a x D u t i a b l e w i l u r C o d e Hate T O T A L N ' . m - H T i . N o . Net vj'.'itilit C o n n t ry of o r i g i n C I F v a l u e Customs value A m o u n t C o m p q u a r i t . C o d . : F O B v a l u e G t o s s w e i g h t F R E F D I S P O S A L T a x Dutiable value C o d e Rate T O T A L C I F value Customs " B l u e A m o u n t The b o n d (Particulars and declaration! Signature Declaration Date Sinnature Date 40c ECOWAS CUSTOMS DEPARTMENT OF T E M P O R A R Y A D M I S S I O N A d d i bona I sheet Copy Agreed Warehouse: No . . Location Closing of prev. document Transport document Regime S5 O ' d c e Code Oate F R E E D I S P O S A L Regi5tr.No. Cashier's No. Importer Declarant Article Packages: Marks, Nos , number, kind G o a d s : Description, value, weight Nomen, No. Net weight. Country of origin Comp.quant . Code F O B value Gross weight F R E E D I S P O S A L Tan Dutiable value Code Rate Licence No. Deductions; Value, Quantity Article T O T A L CIF value Customs value A m o u n t Packages: Marks. Nos., number, kind Goods: Description; value, weight Nomen. No. Net wifighi Country of or igin Como-nuant. ; o d e F O B value Gross weight F R E E D I S P O S A L Tax Dutiable mlue Code Rale Licence No, Deductions: Value, Quantity Art icle Packages: Marks, Nos., number, kind Goods Description, value, weight Licence No . Deductions: Value, Quantity T O T A L Nomen. No. Net w e i g h t Country of ringin CIF value Customs \ « l u e A m o u n t Comp.quant . F O B value CoU-: Gross weight CIF value F R E E D I S P O S A L Fax Dutiable value Code Rate T O T A L Customs value A m o u n t The bond (Particulars and declaration! Signature Declaration Date Signature Date 40d FCOWAS CUSTOMS DEPARTMENT OF T E M P O R A R Y A D M I S S I O N Addi t ional sheet C o p y Agreed Warehouse: N o . , Locat ion Closing of prev. document Transport document Regime S5 Off ice Code Date F R E E D I S P O S A L Registr .No. Cashier's No . Impor Cer Declarant Art ic le Packages Marks, Nos . number, kind G o o d s : Descr ipt ion, ilue, weight Nomen. No. Net weight Comp.quant . Country o< origin Code F O B value Gross weight F R E E D I S P O S A L T a n Dutiable value Code Licence N o . Deductions: Value, Quanti tv R a t e Article T O T A L CIF value Customs value A m ou n t Packages: Marks, Nos., number, kind Goods: Descript ion; valup. w e i g h t N o m e n . N o . . Net weight L i c e n c e N o . Deductions: Value, Quanti ty Art ic le Packages: Marks. Nos., number, k i n d Goods Descript ion, value, weight Country o f O r ig in C o m p q i i a n I Cod>: F O B value G l O 1 . . Wf 'O IT F R E E D I S P O S A L T a n D u t i a b l e v . i lu i i C o d e R a t e T O T A L N o m • Net w e i g h t C o n n i l / cjf o r i g i n C I F v a l u e Customs value A m o u n t C o m p . q u a n t . Coi.li' F O B value G r o s s weight CIF value Customs v g l u e F R E E D I S P O S A L Tax Duiiahle value C o d u Rate A m o u n t Licence N o Deductions: Value, Quant i ty 1 1 T O T A L The b o n d (Particulars and declaration! Declaration Signature Date Signature Date 40e EXTENSION OF PERIOD FOR TEMPORARY ADMISSION TOTAL OR PARTIAL DISCHARGE OF THE BOND References of Customs Entries Quantities Value Date and visa Kind Number Date Weight other quantities 4 2 Free disposal CERTIFICATE OF INSPECTION PASSED FOR TEMPORARY ADMISSION PASSED FOR RELEASE Inspector (Name and No) Date and Signature RELEASED Free disposal Date Signature 43 ECOWAS CUSTOMS DEPARTMENT OF RE — EXPORT ENTRY Copy Exporter Regime R Office Code FREE DISPOSAL Registr. No. Date Cashier'* Ne. Consignee Declarant F R E E D I S P O S A L FREE DISPOSAL Country of first destination Country of origin Documents attached Identification of means of transport Mode | Code Nationality Code Article 01 Article Time I'm1! fu' ir.niSMO For returning the entry Packages; Marks, Nos., number, kind Goods: Description; value w e i g h t Nomen. No . Net weight Comp.guant . Countryofdest inat ion Code F O B value Gross weight F R E E D I S P O S A L Tax Authorization Number r*o. Dutiable value Code Rate T O T A L . F . D . Exi t point value Amount. 02 Packages: Marks, Nos., number, kind Goods: Description; value; weight Nomen.No . Net weight Country of destination Comp.quant , F O B value Code Gross weight F R E E D I S P O S A L Tax Dutiable value Authorization No . Code Rate T O T A L The Bond (Particulars and declaration) F . D . Exit point value A m o u n t Declaration Signature date Signature Date 44 a ECOWAS CUSTOMS DEPARTMENT OF R E - E X P O R T E N T R Y Additional sheet Copy Exporter Regime R Office Code F R E E DISPOSAL Registr. No . Date Cashier's N o . Consignee Ar t ic le Declarant Packages: Marks; Nos. number, kind G o o d s : Descr ipt ion, value, weight Author isat ion No . Art ic le Nomen, No. N e t w e i g h t Count ry of origin C o m p . q u a n t . F O B value Code Gross weight F R E E D I S P O S A L Tan Dutiable value Code Rate N o m e n . N o . Net weight F. D. Exit point value A m o u n t Packages: Marks, Nos., number, kind G o o d s : Descr ipt ion, value, weight Authorization No. Art ic le Country of Origin C o m p . quant. F O B value Code Gross w e i g h t F R E E D I S P O S A L Tax Dutiable value Code Rate T O T A L F .D. Exit point v a l u e A m o u n t Pacakages: Marks, Nos . , number, k ind G o o d s : Descr ipt ion, value, weight Authorization No. N o m e n No . Net weight Country of origin Comp.Quant . FOB value Code Gross weight F R E E D I S P O S A L Tax Dutiable value Code Rate F . D . E x i t p o i n t va lue A m o u n t TOTAL FREE DISPOSAL 44 b ECOWAS CUSTOMS DEPARTMENT OF RE-EXPORT ENTRY Additional sheet Copy Exporter Regime R Office Code F R E E D I S P O S A L Registr, No . Date Cashier's No. Consignee Article Declarant Packages: Marks; Nos. number, kind Goods: Description, value, weight Authorisation No. Article Nomen.No. Net weight Country of origin C o m p . quant. Code F O B value Gross weight F R E E D I S P O S A L - Tax Dutiable value Code Rate F. D. Exit point value A mou n t Packages: Marks, Nos., number, kind Goods: Description, value, weight Authorization No. Article Pacakages: Marks, Nos., number, kind Goods: Description, value, weight Authorization No. Nomen.No. Net weight C o m p . quant. Countrv of origin F O B value C o d e Gross weight FH E E D I S P O S A L Tax Dutiable value C o d e Rate F . D . Exit point value A m o u n t T O T A L Nomen No. Net weight Comp.auant . Country of origin Code F O B value Gross weight F . D . F R E E D I S P O S A L Exit point value Tax Dutiable value Code Rate A m o u n t T O T A L F R E E D I S P O S A L 44 L ECOWAS CUSTOMS DEPARTMENT OF RE-EXPORT ENTRY Additional ttiMt Copy EitpoMer Hagtme R OH ice Cod* FREE DISPOSAL Regisir. No, Dais Cashier's No. Com ig nee Ar t ic le Declarant Packages. Marks; Nos. number, k ind Goods Descr ipt ion, value, weight Author isat ion N o . Art ic le N o m e n . N o Net weight Country of origin C o m p . quant. I F O B value Code Gross weight F R E E D I S P O S A L Tax Dutiable value Code Rate F . D. Exit point v a l u e A m o u n t Packages: Marks, Nos.. n u m b e r , k ind Goods: Descr ipt ion, value, weight Author izat ion No. A r t i c l e N o m e n . N o . Net weight Country of origin C o m p . q u a n t . F O B va lue C o d e G r o s s w e i g h t F R E E D I S P O S A L T a x D u t i a b l e v a l u e C o d e R a l e T O T A L F . D . E x i t p o i n t v a l u e A m o u n t Pacakagev. Marks, Nos . , number, k ind G o o d s : Descript ion, value, weight Author izat ion No . N o m e n No. Net weight Country of origin C o m p . a u a n t . F O B value Code Gross weight F R E E D I S P O S A L Tax Dutiable value' Code R a t e F . D . E x i t p o i n t va lue A m o u n t T O T A L F R E E D I S P O S A L 44 d ECOWAS CUSTOMS DEPARTMENT OF R E - E X P O R T E N T R Y Addi t ional sheet C ody Exporter Regime R Ottice Code F R E E D I S P O S A L Req i s t r . No Date Cashier's No . Consignee Art ic le Declarant Packages: Marks; *Jos. number, k ind G o o d s : Descr ipt ion, value, weigh t Authorisation No Art icle N o m e n . N o . Net weight C o u n l t y o< origin C o m p , quant. Code F O B value Gross weigni F R E E D I S P O S A L Tax Dutiable value Code R a t p F. D. Exit point value A m o u n t Article Packages: Marks, Nos., number, kind Goods: Descr ipt ion, value, weight Author izat ion No . Nomen N o N u t w t v j h t Country ol origin Cri rn i ) i|Li,inf Code FOB vjlue G r o s s w e i g h t F R E E D I S P O S A L Tax Dutiable.-value Code R .n i - TOTAL F D . fl Kit pOI 111 V . i IJI ~ A m o u r . ; Pacakages: Marks, Nos. , number, k ind G o o d s : Descr ipt ion, value, weight Author izat ion No . Nomen NO Net weHJht | C o m p rm;jni _ . _ L F O B v.rur- Country o ' origin C o d e G'liss wfiql i F R E E D I S P O S A L Tax Duti. ihle value Code Ratp F . O Exit point vai.je A mou n t T O T A L F R E E D I S P O S A L 44 e CERTIFICATE OF EMBARKATION VISA AT THE EXIT OFFICE (SHIPMENT) •ate Date Proper Officer's signature Proper Officer's signature MEANS OF IDENTIFICATION CERTIFICATE OF INSPECTION AT THE CUSTOMS OFFICE OF DESTINATION Date Proper Off icer's signature CERTIFICATE OF DISCHARGE AT THE ISSUANCE OFFICE 1 45 CLOSING OF PREVIOUS DOCUMENTS CERTIFICATE OF INSPECTION RELEASE FOR RE - EXPORT Free disposal Jan. 1985 Official Journal of the ECOWAS Vol. 6 (Supplement) DECISION NO. C/DEC. 2/11/81 ESTABLISHING THE CLASSIFICATION OF IMPORT DUTIES AND TAXES AND INDIRECT INTERNAL TAXES AND DUTIES TQ. BE REDUCED AND ELIMINA­ TED OR HARMONISED IN CONFORMITY WITH THE PROVISIONS OF ARTICLE 13 NAD 17 OF THE ECOWAS TREATY (OFFICIAL JOURNAL OF ECOWAS, VOL.4 SUPPLEMENT, NOV. 1982). THE COUNCIL OF MINISTERS, MINDFUL of Article 6 of the ECOWAS Treaty establishing the Council of Ministers, its composition and functions; MINDFUL of Article 13 and 17 of the ECOWAS Treaty relating to Customs Duties. Fiscal Duties and Inland Revenues, CONSIDERING Decision A /DEC. 8/5/79 on the consolidation of Customs Duties and Taxes of equivalent effects and non-tariff barriers; CONSIDERING Decision A/DEC. 18/5/80 relating to trade liberalisation in respect of industrial products of ECOWAS Member States; DECIDES The classification of import duties and taxes and external indirect duties and taxes to be reduced progressively and eliminated or harmonised within the framework of trade liberalization is worked out as follows: A. Customs Duties and Taxes of equivalent effect: a) Actual Customs Duties b) Entry Fiscal Duties c) Service Taxes B. Internal indirect taxes collected on imported goods: a) discriminatory — by their nature and/or — by their rates b) non-discriminatory C. Taxes of equivalent effect to customs duties such as taxes on import licenses. ARTICLE 3 The internal indirect taxes classified in cate­ gory (B) correspond to internal indirect taxes collec­ ted on imported goods in a discriminatory manner by their nature and/or by their rates (6 — a). These discriminatory taxes by their rate shall have to be adjusted within a period of one year at the expiration of the consolidation period in conformity with the provisions of Article 7 of the Treaty. ARTICLE 4 In accordance with the provisions of Article 17 of the Treaty, the internal indirect taxes classified in category (B - b) which are non-discriminatory shall be retained in each Member State and shall not be reduced or eliminated. ARTICLE G Only the import duties and taxes and indirect internal taxes referred to in Articles 2 and 3 above shall be compensated for, for loses in revenue suffered by Member States as a result of the imple­ mentation of the trade liberalisation programme in conformity with the provisions of Article 25 of the Treaty. ARTICLE 6 The tables relating to the nomenclature of import duties and taxes and internal indirect taxes in force in each Member State in accordance with the decision relating to the consolidation of duties and taxes of equivalent effect and non-tariff barriers are attached to this decision. ARTICLE 7 The Member States shall take all the necessary administrative and legal measures for the implementa­ tion of this decision and that of the trade liberalisa­ tion programme and inform the Executive Secretariat ARTICLES This decision shall enter into force on the date of its signature and shall be published in the Official Journal of the Community and that of each Member State. DONE AT FREETOWN ON THE 26TH OF NO VEMBER 1981 ARTICLE 2 The duties and taxes classified in category (A) of Article 1 correspond to customs duties and taxes of equivalent effect referred to in Article 13 of the ECOWAS Treaty that must be reduced progressively and finally eliminated within a period of eight years beginning on 28th May, 1981. However Member States which, under the title "Customs Duties and Taxes of Equivalent Effect", have merged actual customs duties and taxes of equivalent effect and other non-discriminatory internal taxes would break down the said taxes and duties to enable them reduce end eliminate the pro­ tective element in their tax systems. FOR T H E COUNCIL OF M IN ISTERS. THE CHAIRMAN 48 N O M E N C L A T U R E RELATING T O IMPORT DUTIES AND T A X E S A N D INDIRECT INTERNAL T A X E S AND DUTIES MEMBER S T A T E ! RE PUB LI QUE POPULAIRE DU BENIN CATEGORY REMARKS A. Customs Duty and Taxes of Equivalent Effect a) Actual customs duty : — Customs surtax or customs duty b) Fiscal entry duties — Fiscal entry duty c) Service Taxes — Statistical tax r- Fiscal tax 2% — Customs stamp duty — Exceptional equipment tax B. Indirect Internal Tax Collected on Imported Goods a) Discriminatory — by their nature Entry duty on alcoholic drmks — by their rate — None — Non discriminatory — Lumpsum tax representative of the tax on transactions Local consumption tax — Entry duty on alcoholic drinks — Special amortization tax — Temporary equipment tax — Prices stabilisation and support taxes — Road fund tax on petroleum products C. Tax not collected by Customs on imported goods a) Taxes of equivalent effect to customs Outies such as taxes on import licences: — None M E M B E R S T A T E BURKINA FASO C A T E G O R Y REMARKS A Customs Duties and Taxes of Equivalent Effect a) Actual customs duty: - Customs duty 1) Fiscal entry duties None c 1 Service taxes — "Emolumentos Gerais" 5% 6. Internal Indirect Tax collected on Imported Goods a) discriminatory — by their nature None b) non discriminatory Tax on local consumption and manufac­ turing C. Taxes not collected by the Customs on impor­ ted goods Taxes of equivalent effect to customs duty such as taxes on import licences None 49 M E M B E R S T A T E : CAPE VERDE C A T E G O R Y R E M A R K S A. Cuttomt Duties and Taxes of Equivalent effect a) Actual customs duty — Customs duties with variable rates b) Fiscal entry duties — Fiscal entry duty c) Service taxes )forOIC — Service tax ) B. Internal Indirect tax collected on imported goods a) Discriminatory — by their nature None — by their rates None b} Nondiscriminatory - VAT on import - Specific tax on alcoholic drinks, tobacco and tobacco base products, on bullets for hunting and petro­ leum products C. Taxes not collected by the customs on imported goods - Taxes of equivalent effect to cus­ toms duty such as on importations taxes None M E M B E R S T A T E : COTED'IVOIRE C A T E G O R Y R E M A R K S A. Cuttomt duties and taxes of equivalent effect a) Actual Customs duties Import duties with variable rates b) Fiscal entry duties — Import tax c) Service taxes — None B. Indirect internal taxes collected on imported goods a) Discriminatory — by their nature None — by their rates None b) Non discriminatory — indirect consumption taxes on beer and groundnut C. Taxes not collected by customs on imported goods a) Taxes of equivalent effect to customs duties such as taxes on import licenses None 50 M E M B E R S T A T E : GAMBIA C A T E G O R Y R E M A R K S A. Custom) duty and taxes of equivalent effect a) Actual customs duty — With variable rates b) Fiscal entry duty — Special entry duty c) Service development tax — None B. Indirect internal tax collected on imported goods a) Discriminatory — by their nature None — None — by their rate None fc>) Non discriminatory — by their nature — consumption tax — sales tax C. Tax not collected by Customs on imported goods a) Taxes of equivalent effect to customs duties such as taxes on import licences — None M E M B E R S T A T E : GHANA CATEGORY REMARKS A. Customs duties and taxes of equivalent effect a) Actual customs duty — Customs duty b) Fiscal entry duties — Fiscal entry duty — Special entry tax on flour c) Service taxes — Statistical tax B. Internal indirect tax collected on imported goods a) Discriminatory — by their nature None — by their rates None b) Non discriminatory — Stamp duty — Tax on turnover — Specific tax on alcoholic drinks, tobac­ co, matches and petroleum products C. Taxes not collected by the customs on impor­ ted goods Taxes of equivalent effect to customs duty such as taxes on import licences None 51 MEMBER STATE : R. P. R. DE GUINEA GATEGORY REMARKS A Customs duty and taxes of equivalent effect a) Actual customs duty — Customs duty b) Fiscal entry duty — None c> Service taxes Contr ibut ion for services rendered Sealing tax Emolumentos Gerais 5% B. Indirect internal tax collection on imported goods a) Discriminatory — by their nature None — by their rates None b b) None d incriminatory — Tax on local consumption and manufacturing C. Tax not collected by Customs on imported goods 3' Taxes of equivalent effect to customs duties such as taxes on import licences None MEMBER S T A T E : GUINEA BISSAU C A T E G O R Y R E M A R K S A Customs duties and taxes of equivalent effect a) Actual customs duty — Customs duty bt Fiscal entry duties — Fiscal duty on impoi is Surtax on imports ct Service taxes Statistical tax (1 j Customs : stamp duty internal indirect tax collected on imported goods goods a) Discriminatory — b/ their nature None — by their rates None b) Non discriminatory Specif ic tax on alcohol drinks, tobacco and Cigarettes, cola nuts, catridges, and petroleum products C. Taxes not collected by the customs on imported goods Taxes of equivalent effect to customs duty such as taxes on import licences - None (1) Classification to be reviewed after relevant basic texts have been produced 52 MEMBER STATE :'LIBERIA CATEGORY REMARKS A. Curt OTTO duties and taxes of equivalent effect a) Actual customs duty — Customs duty with variable rates b) Fiscal entry duty — Imports duty — Surtax c) Service tax — Stamp duty B. Internal indirect tax collected on imported goods a) Discriminatory — by their nature None — by their rates None b) Non discriminatory Indirect tax with variable rates on sales C. Taxes not collected by the customs on imported goods at Taxes of equivalent effect to customs duty such as taxes on Import licences None MEMBER STATE : MALI CATEGORY REMARKS A. Customs duties and taxes of equivalent effect a) Actual customs duty - Customs duty b) Fiscal entry duties - Fiscal import duty c) Service duty None B. Internal indirect tax collected on imported goods a) Discriminatory - by their nature None - -by their rates None b) Nondiscriminatory - Contributions on services rendered - Tax on business transactions and services - Prices stabilisation tax Local taxes on tobacco, fish, salt, sugar, mile, tea, catridges and petroleum products C. Taxes of equivalent effect to customs duty such as taxes on import licences None 53 M E M B E R S T A T E : MAURITANIA C A T E G O R Y R E M A R K S A. Customs duties and taxes of equivalent effect (1) Classification to be reviewed after relevant texts a) Actual customs duty have been produced — Customs duty bl Fiscal entry duties — Fiscal entry duty — Lump sum tax on imports c) Service taxes — Statistical tax B. Internal indirect tax collected on imported goods a) Discriminatory — by then nature None — by their rates — movement tax on meat (1) b) non discriminatory — Tax on turnover — Reffining tax on petroleum products — Specific taxes on alcoholic drinks, tobac­ co, green tea. petroleum products — short term relief tax (1) C. Taxes not collected by the customs on imported goods ai Taxes of equivalent effect to customs duty such as taxes on import licences - None MEMBER STATE : N IGER CATEGORY REMARKS A. Customs duty and taxes of equivalent effect (1) Classification to be reviewed after relevant texts a] Actual customs duty have been produced. - Customs duty b) Fiscal entry duty — Fiscal entry duties cj Services tax - Statistical Tax I D B. Indirect internal tax collected on imported goods a) Discriminatory — by their nature tax on cola — by their rates Specific tax on tobacco b) Non discriminatory - Production tax - tax on transactions — Specific tax on alcoholic drinks, tobacco. i i . -cigarettes and petroleum products C. Tax not collece • j 1 - ! • it.-" '.i ;s>.r.'i .0 Tax not collected by customs on imported goods snot l Such as tax on import licences MEMBER STATE : NIGERIA CATEGORY REMARKS A. Custom* duties and taxes of equivalent effect a) Actual customs duty — Customs duty with variable rates b) Fiscal entry duties — None c) Service tax — Import surcharge B. Internal indirect taxes collected on imported goods 3> Discriminatory — by their nature None — by their rates None b) Non discriminatory None C. Taxes not collected by the customs on imported gords a) Taxes of equivalent effect to customs duty such as taxes on import licences — None MEMBER STATE : SENEGAL CATEGORY REMARKS A. Customs duty and taxes of equivalent effect (1) Classification to be reviewed after relevant a) Actual customs duty basic texts have been produced — Customs duty b) Fiscal entry duty — Fiscal entry duties c) Service taxes — Service taxes on behalf of COSES 8. Indirect internal tax collected on imported goods a) Discriminatory — by their nature Parafiscal tax on imported cloth - Specific tax on edible fat (1) — by their rates specific tax on beer, tobacco and ciga­ rette b) Non discriminatory VAT on import Refinery tax Specific tax on table wine, other wines, other alcohols and beverages, coffee, tea, cement, cola and petroleum products C. Tax not collected by customs on imported goods a) Taxes of equivalent effect to customs duties such as taxes on import licences None 5> MEMBER STATE: SIERRA LEONE CATEGORY REMARKS A. Customs duties and taxes of equivalent effect a) Actual customs duty — Customs duty with variable rates b) Fiscal entry duties — Import tax cl Service tax None B internal indirect taxes collected on imported goods a) Discriminatory — by their nature None — by their rates None bl Non discriminatory None C. Taxes not collected by the customs on imported goods a) Taxes of equivalent effect to customs duty such as taxes on import licences — Tax on import licences MEMBER STATE : TOGO CATEGORY REMARKS A Customs duties and taxes of equivalent effect a) Actual customs duties None bi Fiscal entry duties Fiscal entry duty Local tax c) Service taxes Statistical tax Customs stamp duty B. Internal indirect taxes collected on imported goods a) discriminatory — by their nature None — by their rates Super tax on alcohol b) non-discriminatory Lumps um tax representative of the tax on transax transactions Road fund tax C. Taxes not collected by the Customs on imported goods a) Taxes of equivalent effect to customs duty such as taxes on import licences None 56 Jan. 1965 Official Journal of tha ECOWAS Vol 6 Suppl. A/P4/5/82 CONVENTION RELATING TO INTER­ STATE ROAD TRANSIT OF GOODS The GOVERNMENTS of The ECONOMIC COMMU- n ITY OF WEST AFRICAN STATES. RECALLING paragraphs 3 and 4 of Article 22 and Article 23 of the Treaty of the Economic Ccmmunity of West African States relating to Cus toms and Trade matters and Article 11 of the P'otocol relating to the Concept of Products origina­ ting from Member States; ACCEPTING the principles of the convention o : the United Nations Conference on Trade and Development on transit of goods within landlocked countries adopted on 8th July, 1965; CONSIDERING that it is necessary to set up ar Inter-State road transit system in order to facilitate the transportation of goods between the territories of tt" e Member States; CONSCIOUS of the fact that the Inter-State Road Tiansit System may facilitate the compilation of statistics of movement of goods; CONVINCED that in order to ensure that these statistics are comprehensive and reliable it is necess- ar i to ensure that the Member States collaborate at th? administrative tevel and that the documents of tl.3 Inter-State road transit contain the necessary data; H A V E AGREED AS FOLLOWS: CHAPTER I ARTICLE 1 DEFINITIONS In his Convention, a. "Treaty" means the reatyofthe Econo­ mic Community of West African States; b. "Member State or Member States" means a Member State or Member States of the Economic Community of West African States. c "Inter-State Road Transit (ISRT)" means a regime that allows the transportation of goods by road from one Customs Office in a Member State to another Customs Office.in another Member State through one or more Member States free of duties, taxes and restrictions while in transit. Such goods shall be accompanied with a set of customs documents and shall not be off-loaded or transferred while in transit; d. "Principal Obligee" means any natural or legal person, who by a customs declara­ tion, applies to carry out an Inter-State Road Transit operation and is thus res­ ponsible to the competent authorities for the regular execution of this opera­ tion; e. "Means of Transport" means any road vehicle, trailer, semi-trailer Df container used for the conveyance of goods. f. "Office of Departure" means the Customs Office where the Inter-State Road Transit operation begins. g) "Transit Office" means the Customs offices (other than those of departure and destination) through which vehicles pass during their Inter-State journey; h. "Office of destination" means the Customs Office where the goods are to be presented and where the Inter-State Road Transit operation terminates; I) "Office of guarantee" means the Office of departure where security bond arrange­ ment concerning transit are concluded; j. "Common border" means the border common tD two Member States; k. "Inter-State Road Transit Declaration" means the transit declaration made in appropriate booklet, a model of which is attached to this Convention as an appendix; I. "Notice of passage" means an unnum­ bered leaflet of the Inter-State Road Transit declaration deposited by the transporter in each passage Office; m. "Merchandise" means all trade goods subject to trade with the exception of those stipulated in Annex " A " to this Convention. CHAPTER fl ESTABLISHMENT OF INTER-STATE ROAD TRANSIT REGIME ARTICLE 2 An Inter-State Road Transit Regime is hereby establi­ shed among Member States of ECOWAS for the purpose of facilitating the movement of goods in their territory as defined in Article 1. ARTICLE 3 The provisions of Article 2 of this Convention shall. 57 Jan. 1985 Official Journal of the ECOWAS Vol 6 Suppl. however, not apply to the following: a. Goods appearing on the special list of goods which is attached as Annex " A " to this Con­ vention. The list may be amended by the Council of Ministers upon the recommendations of the Transport Commission. b. Transportation of goods carried out under the international railway transit system. c. Postal articles (including parcels sent by post), ARTICLE 4 In order to enjoy the provision of the present Conven­ tion, transporters authorised by their State shall: a. use road vehicle or container vehicles previously approved in conformity with the provisions indicated in Annex " B " to this Convention. b. have paid a deposit and obtained a receipt acce­ ptable within the terms of the log-book and under the conditions stipulated in Annex " C " to this Convention. CHAPTER III FORMALITIES ARTICLE 5 1. In order to operate under this Inter-State Road Transit System, all goods shall be covered by the Inter-State Road Transit Declaration in accor­ dance with the terms of the present Convention. 2. The Inter-State Road Transit Declaration shall either be type written or hand-written, but in the latter case it shall be in ink, legible and in printed characters. 3 The Inter-State Transit Declaration shall be signed by the principal obligee or by his authori sed representative as well as by the guarantor. 4. The log-book shall be numbered and shall bear the under-takings made by the principal obligee and his guarantor. They shall contain leaflets of undertakings and discharge which shall bear the number, type of package, description, quantity gross weight and value of the goods as well as countries of departure of transit and of destina­ tion. ARTICLE 6 The Inter-State Transit Declaration which is lo be com­ pleted at the point of departure shall comprise four leaflets numbered from 1 to 4, and be distributed as follows after registration: - leaflet No. 1: this shall be detached and kept at the office of departure where it is checked against leaflpt No. 3 at the end of transit opera­ tions. The booklet is then delivered to the prin­ cipal obligee or his authorised representative. — leaflet No. 2: this shall accompany the goods, and shall be deposited at the office of destina­ tion where it shall be kept. — leaflet No. 3: this shall accompany the goods and shall be deposited at the office of destination which shall then return the discharged leaflet directly to the office of departure or give it to the interested party of the representative who shall ensure its return to the office of departure. — leaflet No. 4: this shall accompany the goods and shall be deposited at the office of destination which shall forward it to the body charge^ with statistics in the Member State of destination. Additional leaflets shall be made available to serve as notice of passage. ARTICLE 7 Additional documents to the Inter-State Road Transit Declaration shall be regarded as an integral part of it. ARTICLE 8 In case there are additional documents to the Inter- State Road Transit System in a Member State of departure to another Customs System, reference shall be made to this additional documents and to any other corresponding documents on the Inter-State Road Transit Declaration. ART ICLE 9 1. At the office of departure, as many leaflets af the notice of passage relative to the number of transit offices shall be produced in support of the Inter-State Road Transit Declaration. 2. After registration, the notice of passage are handed back to the principal obligee, or to his authori­ sed representative. ARTICLE 10 The principal obligee shall be bound. 1. to follow the itinerary as specified 2. to deliver the goods intact at the office of destination within the prescribed period 3. to respect the provisions concerning the Inter- State Road Transit System and transit in each of the Member States whose territory is used for the transportation. ARTICLE II The following shall be considered to constitute one means of transport, provided that they transport goods which are meant to be carried together: 1. a sealed Road Vehicle; 2. a sealed Road Vehicle accompanied by its trailer(s) or semi-trailer; 3 container loaded on to a means of transporter as understood by the present article. 58 Jan. 1985 Official Journal of tha ECOWAS Vol. 6 Suppl. The same means of transport may be used to load up goods in containers at several departure points, just as it can be used for off-loading at several offices of desti­ nation. ARTICLE 12 The one means of transport shall only convey goods covered under the Inter-State Road Transit Regime. ARTICLE 13 Only goods loaded or supposed to be loaded on to only one means of transport and meant to be transported from the same office of departure to the same office of destination may be presented on the same Inter- State Transit Declaration. ARTICLE 14 The office of departure shall register the Inter-State Road Transit Declaration, indicate the itinerary and prescribe the period within which the goods shall be delivered at the office of destination and shall draw up identification procedures it thinks fit. After making all the Inter-State Road Transit Declara­ tion leaflets and the notices of passage as appropriate, the office of departure shall keep the leaflet No. 1 for it and shall submit the booklet as well as all the notices of passage to the principal obligee or his authorised representative. ARTICLE 15 1. The security of goods shall be ensured by sealing. The sealing shall be done: a. by vehicle b. by packages or containers. 2. Sealing of vehicle shall be done only if the vehicle or vehicles a. can be sealed easily and,effectively; b are constructed in such a manner that no goods can be removed or added without damage leaving visible traces or without the seal being broken; c. contain no concealed space that may allow goods to be hidden; d. the spaces reserved for loading are easily accessible for customs inspection. 3. The office af departure may do without sealing when, in view, of other possible measures taken for identification, the description of goods in the Inter-State Road Transit Declaration allows identification. ARTICLE 16 1. The transportation of goods shall be carried out under the cover of the Inter-State Road Transit Booklet. 2 Transportation shall be carried out through the offices indicated on the Inter-State Road Transit Declaration. However, when justified by circumstances, other passage offices may be used as directed by the appropriate authority. 3. In each office open for transit, an official register shall be kept to register, in chronolo­ gical order, all transit operations effected with reference to the number of EOOWAS/ISRT Log-Book. 4. The Inter-State Road Transit Declaration leaflets shall be presented in each Member State whenever demanded by the Customs authorities which shall ensure that the sealing? are intact. Except in cases where foul play is suspected, the Customs authorities of Member States shall respect the sealings done at the office of departure. ARTICLE 17 At each transit office, the transporter shall present, on his arrival the cargo as well as the Inter-State Road Transit Booklet. ARTICLE 18 The transit office shall; 1. Ensure that it is included in the list of transit offices indicated on the Inter-State Road Transit Declaration; 2. Check to see that the sealings are in order; 3. Not carry out a check on the goods unless it suspects irregularities which may give rise to foul play; 4 Put its stamp on all Inter-State Road Transit Declaration leaflets and transit notices that are presented. 5 Keep baok one of the transit notices presented to it by the transporter and gives back to the latter all the Inter-State Road Transit Docum­ ents as well as the remaining transit notices. 6 Shall affix its seal on its part of the declaration of discharge and return the log-book to the transporter. The annotated discharge leaflet shall be addressed to the correspond ino office of undertaking for checking. ARTICLE 19 When in accordance with the provisions of paragraph 2 of Article 6, transportation takes plare unavoidably through a transit office other than the one mentioned to the Inter-State Transit Declaration and the transit notices, the transit office used shall find out from the transporter the reason for changing his itinerary, state the reasons given briefly on the document presented to him, apply the provisions of arttcle18 and imme­ diately send the transit notice to the transit office 59 Jan. 1985 Official Journal of th# ECOWAS Vol. 6 Suppl. The same means of transport may be used to load up goods in containers at several departure points, just as it can be used for off-loading at several offices of desti­ nation. ARTICLE 12 The one means of transport shall only convey goods covered under the Inter-State Road Transit Regime. ARTICLE 13 Only goods loaded or supposed to be loaded on to only one means of transport and meant to be transported from the same office of departure to the same office of destination may be presented on the same Inter- State Transit Declaration. ARTICLE 14 The office of departure shall register the Inter-State Road Transit Declaration, indicate the itinerary and prescribe the period within which the goods shall be delivered at the office of destination and shall draw up identification procedures it thinks fit. After making all the Inter-State Road Transit Declara­ tion leaflets and the notices of passage as appropriate, the office of departure shall keep the leaflet No. 1 for it and shall submit the booklet as well as all the notices of passage to the principal obligee or his authorised representative. ARTICLE 15 1. The security of goods shall be ensured by sealing. The sealing shall be done: a. by vehicle b. by packages or containers. 2. Sealing of vehicle shall be done only if the vehicle or vehicles a. can be sealed easily and.effectively; b are constructed in such a manner that no goods can be removed or added without damage leaving visible traces or without the seal being broken; c. contain no concealed space that may allow goods to be hidden; d. the spaces reserved for loading are easily accessible for customs inspection. 3. The office of departure may do without sealing when, in view.of other possible measures taken for identification, the description of goods in the Inter-State Road Transit Declaration allows identification. ARTICLE 16 1. The transportation of goods shall be carried out under the cover of the Inter-State Road Transit Booklet. 2 Transportation shall be carried out through the offices indicated on the Inter-State Road Transit Declaration. However, when justified by circumstances, other passage offices may be used as directed by the appropriate authority. 3. In each office open for transit, an official register shall be kept to register, in chronolo­ gical order, all transit operations effected with reference to the number of EOOWAS/ISRT Log-Book. 4. The Inter-State Road Transit Declaration leaflets shall be presented in each Member State whenever demanded by the Customs authorities which shall ensure that the sealings are intact. Except in cases where foul play is suspected, the Customs authorities of Member States shall respect the sealings done at the office of departure. ARTICLE 17 At each transit office, the transporter shall present, on his arrival the cargo as well as the Inter-State Road Transit Booklet. ARTICLE 18 The transit office shall; 1. Ensure that it is included in the list of transit offices indicated on the Inter-State Road Transit Declaration; 2. Check to see that the sealings are in order; 3. Not carry out a check on the goods unless it suspects irregularities which may give rise to foul play; 4 Put its stamp on all Inter-State Road Transit Declaration leaflets and transit notices that are presented. 5 Keep baok one of the transit notices presented to it by the transporter and gives back to the latter all the Inter-State Road Transit Docum­ ents as well as the remaining transit notices. 6 Shall affix its seal on its part of the declaration of discharge and return the log-book to the transporter. The annotated discharge leaflet shall be addressed to the correspond ino office o f undertaking for checking. ARTICLE 19 When in accordance with the provisions of paragraph 2 of Article 6, transportation takes plar-e unavoidably through a transit office other than the one mentioned to the Inter-State Transit Declaration and the transit notices, the transit office used shall find out from the transporter the reason for changing his itinerary, state the reasons given briefly on the document presented to him, apply the provisions of article18 and imme­ diately send the transit notice to the transit office 59 Jan. 1985 Official Journal of tha ECOWAS which ought normally to have been used and which appears on the document in question. ARTICLE 20 Goods listed on Inter-State Transit Declaration may, without any need for the renewals of the declaration, be transferred to another means of transport under the supervision of the Customs authorities of the Member State on the territory where the transfer is carried out. In this case, the Customs authorities shall mark as appropriate the Inter-State Transit Declaration leaflets and the transit notice. ARTICLE 21 In case the sealing is damaged in the course of trans­ portation for reasons beyond the control of the transporter, the latter shall, without any delay, ask for a statement to that effect in the Member State where the means of transportation happens to be at that time, from the Customs authorities if it is in the vicinity, or, where that is not possible, from any other competent authority. The authority con­ tacted shall then apply new sealings if possible. Report of the damage of sealing and the statement made to that effect and of the application of new sealing, as the case may be, shall then be made on the Inter-State Road Transit Declaration leaflets and the transit notice in the possession of the transporter. ARTICLE 22 In case of an accident necessitating the transfer of goods to another means of transport, the provisions of article 20 shall apply. If there is no Customs authorities in the vicinity, any other competent authority may intervene in accordance with the pro­ visions of article 21. ARTICLE 23 In case of imminent danger necessitating immediate off-loading, partial or total, the transporter may use his discretion but shall report the steps taken on all the Inter-State Road Transit Declaration leaflets and the transit notice in his possession. The prov­ isions of article 21 shall apply in this case. ARTICLE 24 When as a result of an accident or other incidents which occurred during transportation, the transpor­ ter is not in a position to respect the time limit envi­ saged in article 14, the competent authority shall indicate this on the Inter-State Road Transit Declara­ tion leaflets and the transit notices in the possession of the transporter. ARTICLE 25 The office of destination shall indicate on the Inter- State Road Transit Declaration leaflets whatever verification was carried out. Leaflet No. 3 shall be sent back to the office of departure in accordance with the procedure stipulated in article 6. ARTICLE 26 a. The Inter-State Road Transit Operation may be terminated, in exceptional cases, at an office other than the one specified in the Inter-State Road Transit Declaration. The Office in ques­ tion then becomes the Office of destination and the reason for the change shall be indicated on leaflets Nos. 2, 3 and 4 of the declaration. b. The principal obligee and guarantor shall be free from their obligation vis-a-vis Customs authorities, when transit operation is completed with a discharge in the Customs Office of departure. CHAPTER IV SECURITY ARTICLE 27 1. In order to facilitate the collection of duties and other levies which a Member State shall charge for goods which pass through its territory during Inter-State Road Transit, the principal obligee shall provide acceptable security. 2. The sum of the security shall cover at least the sum of duties and taxes payable on such goods and possible penalties that may be incurred. 3. The security may be comprehensive and made to cover several Inter-State Road Transit Oper­ ations or be limited to a single Inter-State Transit Operation. 4. The comprehensive security shall coyer several Inter-State Transit Operations carried out within a period not exceeding one year. ARTICLE 28 1. The security mentioned in Article 27 above shall be a guarantee provided by a reputable financial institution affiliated to the West African Clearing House or any Institution of the Member Stale or legal entity approved by the Member State. 2 This guarantee shall cover transit operations from the bureau of departure to the bureau of destination. 3 The guarantee mechanism shall conform with the legislative, regulatory and administrative provisions of each member State during the transitional period of three (3) years. 4 The sample of the document and the certificate of guarantee are provided for in Annex "C". 60 Jan. 1985 O f f i c i a l J o u r n a l o f the E C O W A S Vol. 6 Suppl. CHAPTER V REPORTING OF OFFENCES ARTICLE 29 1. When an infringement is established in the course of and at the time of an Inter-State Road Transit Operation in a Member State, the duties, taxes and fines that may be incurred shall be collected by the Member State in con­ formity with the laws and regulations in force in each Member State. 2 If the place of the infringement cannot be determined, then it shall be deemed to have been committed: a. in the Member State where the infringe­ ment was noticed, when in me course of Inter-State Road Transit Operation, the infringement is noticed at the office of an entry point in a Member State which is an internal border: b. in the Member State to which the office is attached, when in the course of an Inter-State Road Transit Operation the infringement was noticed in the passage office of a Member State located at a border; c. in the Member State to which the Office of this entry point is attached, when in the course of an Inter-State Road Transit Operation, the infringement is noticed at the office of the entry point of a Member State as defined m Article 1; d. in the Member State to which the Office is attached when in the course of an Inter-State Road Transit Operation the infringement it noticed at the exist office as defined in Article 1; e. in the Member State where the discovery was made, when in the course of an Inter- State Road Transit Operation the infrin­ gement was discovered on the territory of a Member State at a place other than a passage office; f. in the last Member State of entrance, by transportation means and goods.when the cargo was not delivered at the office of destination; g. in the State where the discovery was made when the infringement was noticed after the Inter-State Road Transit Opera­ tion was carried out. ARTICLE 30 1. The Inter-State Road Transit Declaration duty delivered and the measures of identification by the Customs authorities of a Member State shall have the same legal effects accorded declarat­ ions regularly issued and measures taken by Customs authorities of each Member State. 2. The discoveries made by competent authori­ ties i f n Member State during checks carried out within the framework of the Inter-State Road Transit System shall be equally binding as discoveries made by competent authorities of each Member. ARTICLE 31 As a matter of necessity, the Customs Administra­ tions of the Member States shall communicate to one another, the reports of incidents, documents, certi­ fied accounts and information on transportation carried out under the Inter-State Road Transit System as well as on the infringements discovered. CHAPTER VI STATISTICAL PROVISIONS ARTICLE 32 T H E Office of departure shall transmit without delay, after verifying the Inter-State Road .Transit Declaration, to the service which in the Member State of departure is the competent authority for external trade statistics, leaflet No. 3 of the said declaration. ARTICLE 33 The Customs Office of Destination shall transmit without delay, after indicating the information specified in Article 25 to the service which in the Member State of Destination is the competent authority for external trade statistics, leaflet No. 4 of the Inter-State Road Transit Declaration. ARTICLE 34 The passage offices of exist referred to in Article 1 shall forward for necessary action, to the service which in the Member State on which they depend is the competent authority for external trade satis-) tics, copies of the passage notices submitted to them. CHAPTER VII FINAL PROVISIONS ARTICLE 35 Any dispute between Member States as regards the interpretation or application of the present Conven­ tion shall be settled amicably by direct agreement. Failing this, the dispute shall be sent by one of the parties to the Community's Tribunal whose decision shall be final. A R T I C L E 36 The annexes and appendix attached to the present Convention shall constitute an integral part of this Convention, 61 Jan. 1965 Vol. 6 Suppl. A R T I C L k 37 1. Any Member State, des.rc i', r>': ithdrawing from the present Corwe<-r<>n ?: J give one year notice to the Exr.cjr'..'t> 5V * --tary who shall inform all Membe: i \ 3n expira­ tion of this time-limit not. V-^t 'u* 1 .s not been withdrawn, the Member Z:.^<: •"oiT ' i rned shall cease to bp partv TO ' h ° r----;n,---_ invention. 2. in the course of th L : c.r." \ --- "r-i • -J indicated in sub-paragraph i ?,bu- . .i nber State shall continu.. 'o '-• • :•• -•• provisions of the present Con i i nt'-in .n J r f - i i n bound to fulfi l their obligations .?>^ from the provisions of this Convention. A R T I C L E 38 Movement of goods under :r s r Intor-State Road Transit Regime shall be subject' 4 .• —e different national regulations of the Member Siaies provided that they are not contrary to the provisions of the present Convention. A R T I C L E 39 Each Member State shall, m agreement with their immediate neighbouring Member State establish a list of the itineraries and Customs Offices along the itineraries open to Inter State Road Transport of goods. ARTICLE 40 1. The present Convention shall enter into force provisionally upon signature by Heads of State jnd Government of Member Stales and defini­ tively upon ratification by at least seven signa­ tory States in accordance with the Consti tu­ tional procedure applicable for each signatory State. 2. This Convention and instruments of ratif ication shall be deposited with the Executive Secre­ tariat of E C O W A S •,"hirh r all transmit certified true copies of this Convention to all Member States and notify them of the dates of deposits of the instruments of ratif ication and shall register this Convention with the Organisation of African Unity, the United Natrons and such Organisation as the Council shall determine. 3. Each Member State shall inform the Executive Secretariat of the arrangement for the enfor­ cement of the present Convention. The Executive Secretariat shall communicate this information to the other Member States of such arrangements IN WITNESS of which, we. Heads of State and Government of the Member States of the Economic Community of West Afr ican States (ECOWAS) have given our signature to the present Convention. IN FAITH WHEREOF WE THE HEADS OF STATE AND GOVERNMENT OF THE ECONOMIC COMMUNITY OF WEST AFRICAN STATES HAVE SIGNED THIS CONVENTION. D O N E A T C O T O N O U T H I S 2 9 T H D A Y O F M A Y 1982 IN S I N G L E O R I G I N A L IN T H E E N G L I S H A N D F R E N C H L A N G U A G E S J ^ T H T E X T S B E I N G E Q U A L L Y A U T H E N T I C H.E. C O t O N E L M A T H I E U K E R E K O U Presidej^-fof the People's Republic of BENIN HON. DR. M O M O D O U S. K M A N N E H Minister of Economic Planning and Industrial Development, for and on behalf of the President of THE G A M B I A H O N . B R I G A D E C O M M A N D E R P E D R O P IRES 1 Prime Minister, for and on behalf of the President of the Republic of C A P E V E R D E H. E. F E L I X H O U P H O U E T B O I G N Y President of the Republic of I V O R Y C O A S T H. E. F L I G H T L I E U T E N A N T J E R R Y J O H N R A W L I N G S Chairman, Provisional National Defence Council (P. N. D. C.) Republic of G H A N A H. E. A H M E D S E K O U T O U R E President of the People's Revolutionary Republic of G U I N E A 62 Jan. 1985 Official journal ot i h e . E C O W A S Vol. 6 Suppl. HON. VICTOR SAUDE MARIA Vice Chairman of the Revolutionary Council for and on behalf of the "President of the Republic of GUINEA BISSAU H. E. COLONEL SEYNl KOUNTCHE President of the Supreme Military Council, Head of State of the Republic of NIGER National Progress, Head of State of the President of the Federal Republic of the Republic of LIBERIA President of the Republic of SENEGAL HON. DRISSA KEtTA Minister of Finance and Commerce, for and on behalf of the President of the Republic of MALI H. E. DR. SIAKA STEVENS President of the Republic of SIERRA LEONE H.E. LT. COLONEL MOHAMEVXHOUNA OULD HAIDALLA President of the Military Committee of National Salvation, Head of State of the Islamic Republic of MAURITANIA C - . . H. E. GENERAL GNASSINGBE EYADEMA President of the Republic of TOGO. 53 Jan. 1985 Oflicial Journal o l the E C O W A S Vol 6 Suppl. A N N E X " A " LIST OF GOODS EXCLUDED FROM THE I.S.T.R.-ECOWAS REGIME, IN A C C O R D A N C E WITH THE PROVISIONS OF ARTICLE 3 OF THE CONVENTION C U S T O M S DESCRIPTION OF PRODUCTS C O D E A N D GOODS NUMBER 3602 Prepared Explosives 360210 Dynamite and other blasting c o m p o u n d s for m i n i n g purposes. 360220 Explosives based on amonium nitrate, chlorates or perclorates. 360230 Explosives based on other organic nitrated derivatives 360240 Initiatory explosives based on mercury fulminate lead azide, and the likes of it. 360290 Other. 3604 Safety fuses, detonating fuses, percussion and detonating caps; igniters; detonators: 360410 Safely fuses and detonating fuses 360420 Percussion and detonating caps lor use in sporting firearms. 360430 Electrical primary detonators for mining use (comprising a smalt capsule of prinsing a small capsule of prinsing charge for use in a detenator) 360450 Detonators 360490 Other. 3605 Pyrotechnic articles (for example, fireworks, railway fog signals, amorces, rain rockets and the like); 360520 Other, for entertainment or luminous signalling purposes. 360540 Amorce strips for lighters and for igniting ininers' lamp and like. 360590 Matches 930100 Side-arms (for example swords, cutlasses and bayonets) and parts there of and scabbards sheaths therefore. 930200 Revolvers and pistols, being firearms 9303 Artillery weapons (other than those listed under 9301 and 9302) 930310 Artilery weapons and infantory support weapons 93032C Machine guns and sub­ machine guns 930330 Riffles, muskets and carbines 930390 Other 9304 Firearms (other than those listed in 9302 and 9303) includ­ ing very light pistols and revolvers for firing blank ammunition only, line throwing guns and the like: 930410 Hunting rifles 930420 Other sporting and shooting guns, rifles and carbines. 930490 Other 9305 Arms of other descriptions, including air, spring and similar pistols, rifles and guns: 930590 Other 9306 Parts and spare parts or arms, including gun barrel blanks, including parts of side-arms: 930610 Arms of war 930690 Other 9703 A m m u n i t i o n and par ts thereof, including cartridge wads; lead shots prepared for ammunition: 930710 Sporting, hunting or target- shooting ammunition and parts thereof, including bullets and shots; 930720 Munitions of war 930790 Other. Drugs and narcotics. ANNEX "B" TECHNICAL SPECIFICATIONS APPLICABLE TO ROAD VEHICLES INVOLVED IN E C O W A S I N T E R - S T A T E T R A N S P O R T A T I O N OF MERCHANDISE UNDER TRANSIT STATUS For purposes of implementing Article 4(a) of the Convention, Member States have agreed as follows: 1. ROAD VEHICLES Vehicles allowed under the scheme of international road transportation of merchandise under customs seal shall be constructed and fitted out in such a way that: (a) Customs seals may be affixed easily and effectively (b) No merchandise may be extracted or introduced without leaving traces behind or breaking the seal. 64 I- Jan. 1985 Official Journal of tha ECOWAS Vol. 6 Suppl. (c) There are no hidden compartments where goods might be concealed. Vehicles shall be assembled or modified in such a manner that any compartments, chambers or other areas which can be loaded with merchandise are easily accessible for customs inspection. 2. SYSTEM OF LOCKING (a) Doors and all other locking devices on vehicles shall be made in such a way that sealing by the Customs may be done easily and effectively. (b| The doors shall be constructed in such a way as to cover all interstice and to assure that closing is complete and effective. (c) Adequate protection shall be provided for Customs seals or the vehicle shall be constructed in such a way that Customs seals may have sufficient protection. 3. SPECIFIC TYPES OF VEHICLES: The above mentioned provisions concern isothermique vehicles, cooling and refrigerated vehicles, at as well as tankers. Powder horns (locking covers), valves and safety valves, and manholes of tankers, shall be built in a way that sealing may be undertaken simply and effectively. 4. TARPAULIN COVERED VEHICLES VANS Tarpaulin covered vehicles shall be treated under the provisions of Articles 2. Such vehicles shall in addition comply with the following specifications: The tarpaulin shall be made either from tough canvas non stretchable or from material covered with non stretchable and sufficiently resitant plastic or rubber material. It must be in good condition and made in such a way that once the lock is in place, the cargo cannot be tampered with without visible traces being left behind. Connecting rings shall be fixed in such a way that they cannot be detached from the exterior. The eyeletholes of the tarpaulin shall be reinforced with metal or with leather. The tarpaulin shall be attached to the wall of the vehicle in such a way as to prevent any possible access to the cargo. It will be supported by rings bows. The following items may be used for closing purposes: (a) Steel cables (b) Sisal or hemproptes (c) Iron bars. Provision shall be made on the extremity of closing appliance for affixing customs seals. 5. The axle loads and dimensions of vehicles admissible for Inter-State Transit of Goods shall not exceed the maximum loads and dimensions stipulated in the Inter-State Road Transport Convention. 6. CONTAINERS (a) Within the provisions of the Inter-State Road Transportation of merchandise under Customs seal, only containers bearing the following permanent identification marks shall be permitted to operate under this Convention: the name and address of its owner, as well as an identification of the weight, the mark and number. Such container shall be constructed and fitted out in the following manner: — lo allow for easy and effective sealing — no merchandise can be extracted or introduced without leaving traces or breaking the seal. — having no closets where goods could be hidden; (b) The container shall be made in such a way that any space such as compartments, receptacles or any other closet capable of containing merchandise shall be easily accessible to customs officials. (c) Where open spaces exist between the different panels which constitute the wall, the floor and the roof of the container, the interior panel shall be fixed, full and continuous. It shall be made in such a way that it cannot be dismantled without visible traces being left behind. (d) All containers shall have a placard on the exterior for affixing the agreement certificate. This certificate shall be enclosed in transparent sheet made of plastic material and hermatically sealed together. The placard shall be made in such a way that it shall be impossible to extract the certificate without breaking the seal. The sealing shall similarly be adequately protected. 65 Jan. 1986 Official Journal o' (ha ECOWAS Vol. 6 Suppl. 7. STRUCTURE OF CONTAINERS (a) The walls, floors and roof of containers shall be made of plates, planks or panelling which are sufficiently resistant, of appropriate thickness and soldered, clinched, bolted or assembled in such a way that there shall be no interstice which could allow access to the content. These panelling units shall fit into each other perfectly and shall be fixed in such a way as to make it impossible to displace or remove any of them without leaving visible traces as damaging the customs seals. (b) Openings intended for ventilation or evacuation may be allowed provided they do not give direct access to the interior of the container 8. LOCKING DEVICE (a) Doors shall be constructed in such a way as to cover all interstice and to ensure that closing is complete and effective (b) Doors and all other closing appliances shall be made in such a way that sealing appliances shall be made in such a way that sealing by customs authorities may be done easily and effectively. id) Adequate protection shall be provided for customs seals and the container shall he constructed in such a way thai customs seals are given sufficient protection. 9. (a) The conditions laid down above shall also apply to insulated vans, refrigerated vans, and trailer containers to the extent that they are compatible with the technical characteristics that the purpose for these containers impose (b) Compartments containing compressors, fuel and other sources of energy necessary for cooling shall be exempted from sealing formalities. 10. COLLAPSIBLE AND DETACHABLE CONTAINERS Collapsible and detachable containers shall be subject to the same requirements as non- collapsible and non detachable containers provided their folding and dismantling systems permit sealing by theCustoms Authorities and on condition that no section of these containers may be removed without seals being broken in the process. 11. WEIGHT AND SIZE OF CONTAINERS The weight and sizes of containers authorised for Inter-States Transit may not exceed the weight and the maximum sizes stipulated for vehicles described in the Inter-State Road Transport Convention. 12. PROCEDURE RELATING TO THE APPROVAL OF ROAD VEHICLES AND CONTAINERS The procedure of approval shall be as follows: (a) Approval of road vehicles and containers shall be made by the appropriate administration of the Counlry of residence of the proprietor or transporter (b) The agreement shall indicate the date and the serial number of the decision for npprov«l (c) The agreement shall give rise to the issuu of an agreement certificate, similar m content with the attached models These certificates shall be printed in the official languages of the Community and shall be enclosed in transparent sheets made of plastic material and hermetically sealed (dj The certificates shall be conspiciously displayed either in the cabin of the vehicle or on one of the sides of the containers in accordance with the provisions of items 6 paragraph (d) above. (el Road vehicles and containers shall be sent annually to the appropriate authorities for purposes of inspection and renewal of the agreement. (f) The agreement shall become invalidated if the essential characteristics of the road vehicle or container be modified or if there be a change of ownership. 13. I.S.R T. - ECOWAS LICENCE PLATES: Road vehicles and containers used by the transit transportation must carry ISRT-ECOWAS Licence Plates fronts and backs and only when they are carrying transit goods. These Licence Plates shall be circular and 25 cm in diameter. The abbreviations ECOWAS-ISRT/CEDEAO- TR1E shall be inscribed in capital roman letters These letters will be a little under 10 cm high and the stroke 2 cm thick. These licence plates shall be reflective hlue in colour and all letters shall be reflective white and patterned afterthefollowing model. 56 Jan. 1MB Ofttcl l J o o m l a) th» tOQWA* Vol« Suppl. Echelle 1/6 Scale 1/5 N.B. 6cm 26cm APPENDIX 1 AGREEMENT CERTIFICATE FOR AN ECOWAS ROAD TRANSIT VEHICLE 1. Certificate number; Valid till* Certifying that the following vehicle satisfies the .required conditions to be admitted for Inter-State Transport of goods under Customs sealing. 2. Name of the owner (owner or transporter) APPENDIX 2 CERTIFICATE OF AGREEMENT FOR AN ECOWAS ROAD TRANSIT CONTAINER V Certificate Number. Valid till.. ... 2. Certifying that the following container satisfies the required conditions to be admitted for Inter-State Transport of Goods under Customs sealing. 3, Nature of the container 4. Name and Address of the Owner. 5. Make and Identification Number 6. Weight 7. External dimensions in centimeters. 8 Done at. On 9. Signature and seal of the issuing office NOTE: This certificate shall be framed and well displayed in the cabin-of the vehicle. It shall be returned to the issuing office when the container is withdrawn from circulation or when there is a change of ownership or when the container has undergone some important transformation. A N N E X " C " 3. Male* of vehicle:. 4. Model....... 6. Engine Number: Chassis number: 6. Registration Number; 7. Other characteristics: 8. Done at+ On: ft. Signature and teat of the issuing office. N O T E (1) This Certificate shall be framed and well aespleyed fn the cabin of the vehicle. It shall be returned to the issuing office when the vehicle fs withdrawn from circulation or when there is a change of ownership or when the vehicle has undergone some important transforma­ tion. (2) The present Certificate is valid for one pear and shell be renewable. MODALITIES OF IMPLEMENTING ARTICLE 28 OF THE ISRT CONVENTION ECOWAS ISRT DECLARATION FORMULA ARTICLE 1 The titles covering the transportation of goods between two or three States of the Community shall be in the form of a booklet format 38,5cm x 21,5cm whose model appears as appendix to the Convention. Each leaflet of the ISRT booklet shall comprise the text of the submission meant to be subscribed to by the underwriter in each of the Member States passed through for the realisation of the transit operation. C7 Jart 1985 Official-Journal ol tha ECOWAS VoL 6*)PPl, ARTICLE 2 The responsibility of printing these booklets shall be left to each Member State. ESfch booklet shall have a serial number which will single it out from the others. The serial numbers' shall be inscribed in figures, starting with 3 invariable numbers reflecting 'the statistical code number of the Member State of issuance! These numbers shall be as follows: Benin Cabo Verde Ivory Coast Gambia Ghana Guinea Guinea Bissau Upper Volta Liberia Mali Mauritania Niger Nigeria Senegal Sierra Leone Togo No. Nos 204. 132.. 384.. 270. 288. 324.. 624., 854.. '430.: 466. 478. 562.. 566.. 686. 694.. 76.8- ARTICLE 3 In the event a third country submits a request for association with the ISRT-ECOVVA5 Convention a specific statistical code number shall be attributed tg it, irv. order Jo ejiabje^thjs country to' reSpeft, the. abpye-rpejii^nejJ stipulations. j 1 1 . j . ARTICLE 4 MemberStates shalljr*?k®«f'ort to abide by the provisions of the said Annex. ISRT CONVENTION GUARANTEE (BOND OR SURETY) TOTAL G U A R A N T E E FOR S E V E R A L TRANSIT OPERATIONS Republic of I. RECOGNIZANCE OF GUARANTEE 1.. trie Undersigned, .....jsurname and'first name or business name) r. resident at (complete address), represented by M.. (incase of companies only) its (chairman/ Managing Director.Director, etc. );duly empowered by .. (articies of incorporation, resolution,etc, hereby declares that he (she, it) will stand as surety af the customs. . office at. (complete address) up to the .amount of ........ . payable to. in respect of everything"for which (surname, first name or business name, and complete address of the principal guar a n't Or"'" is or would become indebted, to aII.the states mentioned above, be such debts or principal and additional, or charges and other accord costs, in form of duties, taxes and penalties incurred by him as a result of any infringements committed during or in the course of the inter-state road transit operations he is effecting. 2. The undersigned is bound, at the first written MOjuesT of the competent authorities of the , States cited .in paragraph 1 to make payment of the amount demanded, with no power to defer such payment. This amount can only be reduced to take into account payments already made under the present undertaking only when the undersigned is apprehended for an Inter- State Road Transit operation.starting before the thirtieth day after receipt by him of the previous orders. 3. This guarantee is valid with effect from the date it is accepted at the office of departure. The surety bond can be annulled at any moment by the undersigned as well as by the State on whose territory the guaranteeing office is located. The annulment taxes effect from the sixteenth day after notice has been served on the other party: The undersigned is responsible for, the payment of amounts falling due after'Inter- State Road Transit operations, covered by the present undertaking, and having begun before the effective date of the annulment, even if the payment is requested later. 4. For the purposes' of this guarantee, the undersigned,. is resident at-., . . . . . , . - , . , • ... .-,,.(complete address) as well as in eachof the States cjted m .paragraph 1, ai: .::":;.:-:' ' '/,:•:;.' : .- 68 June 1982, Official Journal of Ine ECOWAS Vol. 4 State Surname and First Name Business Name and complete Address 1 ? 3 . 4. The undersigned acknowledges that all correspondences, notifying documents and in a more general manner all formalities and procedures concerning this guarantee addressed to or established in writing to one of his addresses will validly be considered as reaching him. The undersigned recognises the competence of the jurisdiction of the different places where he has residence. The undersigned undertakes to maintain the addresses of the residences and should he have cause to change one or several of them, to inform, a priori, the office of guarantee of any such changes. Done in ON Signature (handwritten and preceded by the Statement Good as surety for the amount of. state amount in words). II. ACEPTANCE AT THE OFFICE OF DEPARTURE Office of Departure Recognizance of Guarantee on to cover the Inter State Road Transit as feature in Statement registered on number Done at on _ Office: Officer's name: Stamp: Officer's Signature ISRT CONVENTION GUARANTEE (BOND OR SURETY) GUARANTEE FOR SINGLE TRANSIT OPERATION Republic of I. RECOGNIZANCE OF GUARANTEE 1. The undersigned (surname and first name of buoiness) reside at (complete address) represented by "1 only) its (Chairman/ Managing Director, Directorate ),duly empowered by (articles of incorporation.resolution, etc hereby declares that he (she, it) will stand as joint surety at the office of exchange for out-going goods of (complete address) up to the amount of. payable to. in respect of everything for which (surname, first name or business name,-and complete address of the principal Guarantor is or would become indebted, to all the states- mentioned above, be such debts or principal additional, or charges and other accord costs, in form of duties, taxes and penalties incurred by him as a result of any infringements committed during, or in the course of the inter-state road transit operations he is effecting from the office of departure-. to the office of destination in respect of the goods listed below: 2. The undersigned is bound, at the first written request of the competent authorities of the States cited in paragraph 1 to make payment of the amount demanded, with no power to defer such payment. 3. This guarantee is valid as from the date it is accepted at the office of departure. 4. For the purposes of this guarantee, the undersigned, is resident at (complete address) as well as in each of the States cited in paragraph 1, at 69 Jan. 1385 Official Journal of iris E C O W A S Vol. 6 Suppl. Officer's Signature, State 1. _ 4. Surname and First Name Business Name and Complete Address The undersigned acknowledges that all correspondence, notifying documents, and in a more general manner, all formalities and procedures concerning this guarantee addressed to, or established in writing to one of his addresses wilt validly be considered as reaching him The undersigned recognises the competence ol the jurisdiction of the different places where he has residence. The undersigned undertakes to maintain the addresses of the residences and, should he have course to change one or severalof them, to inform, a priori, the office of guarantee of any such changes. ISRT CONVENTION CERTIFICATE OF GUARANTEE (complete address and The Republic of Office- - member State) hereby certifies that ... (surname, first name, or business name and complete address of the principal Guarantor for whom . . . . . . . . (name and first name or business name and) is declaring himself (itself) as Joint Surety up to maximum amount of (in figures and words) obtained this day of.. [date) this certificate enabling him to effect the Inter State Road Transit through the States in question. Done in on Done in on Signature Office. Stamp: Officer's name; (handwritten and preceded by the Statement Good as surety for the amount of Officer's signature state amount in words) II. ACCEPTANCE OF THE OFFICE OF DEPARTURE Office of Departure Recognizance of Guarantee on, to cover the inter State Road Transit as feature in the Statement registered on number Done at on. Office: Officer's Name. Stamp 70 o o CO I O o cc < O CJ LU O < u i a < (5 Z P £ < 8 uJ o a o i Ui ? z Z Z t- o 9 Q > z o i id or s > u o £ i— u 9 < Id o i- u. ld (/I O I • i— a: -» X - id o Z (-z < 71 %i l : I s s s Is I 5 £ c E S g 8 a * §1 5 hi < u w Q I 3 4 f - = 1.1 •* 3 E C a • I 4 " E J C t- o c a a 3 2 2 3 S LUU atop- 3 5 1* 2I S i < C i l O £ i* 3 a i 0 z s i II a * s it .s & 6. ^ I ? 8 I! i l 1 I O s $ a . „ SI a il 11 ' J s s 5 "3 1 s 1 * 4 i i