COMMUNAUTE ECONOMIQUE DES ETATS DE L'AFRIQUE DE L'OUEST ECONOMIC COMMUNITY OF WEST AFRICAN STATES
# SEVENTIETH ORDINARY SESSION OF THE COUNCIL OF MINISTERS
Abidjan, 20 - 21 June, 2013
REGULATION C/REG.2/06/13 DETERMINING THE CUSTOMS VALUE OF PRODUCTS IN ECOWAS
THE COUNCIL OF MINISTERS,
MINDFUL of Articles 10, 11, and 12 of the ECOWAS Treaty as amended establishing the Council of Ministers and defining its composition and functions;
MINDFUL of Decision A/DEC.17/01/06 adopting the ECOWAS Common External Tariff,
MINDFUL of Decision A/DEC.14/01/06 on the creation, organization, and functioning of the joint ECOWAS-UEMOA committee for the management of the ECOWAS Common External Tariff;
MINDFUL of the Supplementary Act A/SA.1/06/09 on the amendment to Decision A/DEC.17/01/06 on the adoption of the ECOWAS Common External Tariff;
MINDFUL of Regulation C/REG.1/5/09 on the adoption of the 2007 version of the Harmonized Commodity Description and Coding System (HS);
MINDFUL of Regulation C/REG.1/06/13 defining the list comprising the categories of products contained in the ECOWAS Tariff and Statistical Nomenclature;
DETERMINED to implement the provisions of articles 35, 36, and 37, of the ECOWAS Treaty relating to the establishment of the ECOWAS Common External Tariff and concerning all products imported from third countries into member States, and in this regard determine the customs value of products in ECOWAS;
ON THE PROPOSAL of the Twelfth meeting of the joint ECOWAS-UEMOA committee for the management of the ECOWAS Common External Tariff held in Abidjan from 11 to 14 December 2012;
UPON THE RECOMMENDATION of the Fifty-first meeting of the Ministerial Committee on Trade, Customs, and Free Movement held in Praia on 18-19 March 2013.
ECONOMIC COMMUNITY OF WEST AFRICAN STATES COMUNIDADE DOS ESTADOS DA AFRICA DO OESTE COMMUNAUTE ECONOMIQUE DES ETATS DE L'AFRIQUE DE L'OUEST
ENACT CHAPTER 1
Article 1: Definitions
1. In this Regulation:
(a) "customs value of imported goods" means the value of goods for the purposes of levying duties and taxes contained in the Common External Tariff; (b) "produced" includes grown, manufactured and mined. (c) "identical goods" means goods which are the same in all respects, including physical characteristics, quality and reputation. Minor differences in appearance would not preclude goods otherwise conforming to the definition from being regarded as identical; (d) "similar goods" means goods which, although not alike in all respects, have like characteristics and like component materials which enable them to perform the same functions and to be commercially interchangeable. The quality of the goods, their reputation and the existence of a trademark are among the factors to be considered in determining whether goods are similar; (e) "identical goods" and "similar goods" do not include, as the case may be, goods which incorporate or reflect engineering, development, artwork, design work, and plans and sketches for which no adjustment has been made under paragraph 1(b)(iv) of Article 4 because such elements were undertaken in the Community; (f) goods shall not be regarded as "identical goods" or "similar goods" unless they were produced in the same country as the goods being valued;