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 
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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. 
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ECOWAS 
GUSTO MS DEPARTMENT OF 
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ECOWAS 
CUSTOMS DEPARTMENT OF 
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ECOWAS 
CUSTOMS DEPARTMENT OF 
EXPORT ENTRY 
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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 
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Date 
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37a 
ECOWAS 
CUSTOMS DEPARTMENT OF 
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Additional sheet 
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37b 
ECOWAS 
CUSTOMS DEPARTMENT OF 
WAREHOUSING 
Additional sheet 
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37c 
ECOWAS 
CUSTOMS DEPARTMENT OF WAREHOUSING Additional sheet 
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37fl 
ECOWAS • 
CUSTOMS DEPARTMENT OF 
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Declaration 
Date Signature Date 
37« 
TOTAL OR PARTIAL DISCHARGE OF THE BOND 
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EXTENSION OF PERIOD FOR WAREHOUSING 
38 
Free disposal 
CERTIFICATE OF INSPECTION 
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WITH 
ESCORT 
WITHOUT Inspector (Na 
me and No) 
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RELEASED ESCORTED RECEIVED 
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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 
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T O T A L 
The bond (Particulars and declaration) Decl aration 
Signature Date Signature Date 
40a 
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Signature Date Sionature Date 
40b 
ECOWAS 
CUSTOMS DEPARTMENT OF 
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C o p y 
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ECOWAS 
CUSTOMS DEPARTMENT OF 
T E M P O R A R Y A D M I S S I O N 
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40d 
FCOWAS 
CUSTOMS DEPARTMENT OF 
T E M P O R A R Y A D M I S S I O N 
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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 
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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 
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44 a 
ECOWAS 
CUSTOMS DEPARTMENT OF 
R E - E X P O R T E N T R Y 
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44 b 
ECOWAS 
CUSTOMS DEPARTMENT OF 
RE-EXPORT ENTRY 
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44 L 
ECOWAS 
CUSTOMS DEPARTMENT OF 
RE-EXPORT ENTRY 
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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 
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