Customs Union ( Fiscal Policy, Customs Code, Common External Tariff (CET) and ECOWAS Trade Liberalisation Scheme (ETLS))

S/N Heading Objective Date Classification Languages

1-Directive C/Dir. 1/12/13 – ECOWAS Tax Transition Programme

Desirous of developing a coherent tax and customs reform programme for the transition from customs duties to domestic taxation in order to compensate possible customs revenue losses due to the liberalization of the community market and the conclusion of international agreements 17th Dec.2013 Cross-Cutting ENG, FR
2. Directive C/Dir.2/06/09 on the Harmonization of ECOWAS Member States Legislations on Excise Duties

2-Directive Excise Duties-Harmonisation


Convinced that it is in the community’s best interest to achieve a convergence of excise duty systems and desirous of limiting the number of products liable for excise duties 27th May. 2009 Trade in Goods ENG, FR
3. Directive C/Dir.1/12/17 on Harmonization of Excise Duties on Tobacco Products in ECOWAS Member States

DIRECTIVE  on harmonization of Tobacco 2017 DEC

Desirous to actively fight against smoking and achieve consistency in the internal tax systems applied to tobacco products and reconcile tobacco excise duty regimes in force in ECOWAS Member States 16th Dec. 2017 Trade in Goods ENG, FR
4. A/P2/7/96 Protocol establishing Value Added Tax in the ECOWAS Member States

Establishing Value Added Tax-Protocol

Establishment of Value Added Tax in the ECOWAS Member States 26th May, 96 Cross-Cutting ENG-FR
5. Directive C/DIR.1.05.09 on the harmonization of the ECOWAS Member States Legislations on Value Added Tax

DIRECTIVE on harmonization of ECOWAS mem LEGIS VAT

CONSIDERING that the harmonization of Member

States’ tax regulations is a necessity to realize the

attainment a common market

27th May 2009 Cross-Cutting ENG, FR
6. Directive C/DIR.2/12/17 amending Directive C/DIR.1.05.09 of 27 May 2009 harmonizing the legislation of ECOWAS Member States on Value Added Tax.


CONSCIOUS of the need to harmonize the exemption systems in force all Member States to facilitate and guarantee the harmonization of VAT exemptions within ECOWAS;

DESIROUS to limit the number of goods and services exempt from VAT and to determine the list thereof;

14th Dec. 2017 Cross-Cutting ENG, FR

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