Article 40
Fiscal charges and internal taxation
1. Member States shall not apply directly or indirectly to imported goods from any
Member State fiscal charges in excess of those applied to like domestic goods or
otherwise impose such charges for the effective protection of domestic goods.
2. Member States shall eliminate all effective internal taxes or other internal charges
that are made for the protection of domestic goods not later than four (4) years
after the commencement ofthe trade liberalisation scheme referred to i n Article
54 of this Treaty. Where by virtue of obligations under an existing contract
entered into by a Member State such a Member State is unable to comply with
the provisions of this Article, the Member State shall duly notify the Council of
this fact and shall not extend or renew such contract at its expiry.
3. Member States shall eliminate progressively all revenue duties designed to protect
domestic goods not later than the end ofthe period for the application ofthe trade
liberalisation scheme referred to in Article 54 of this Treaty.
4. MemberStatesundertaketo be boundbytheconsolidated importdutiescontained
in the ECOWAS Customs Tariff for the purposes of trade liberalisation within
the Community.
5. Member States undertake to avoid double taxation of Community citizens and
grant assistance to one another in combatinginternationaltax evasion.
The conditions and modalities for granting such assistance shall be as contained
in a Double Taxation and Assistance Convention
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