DUTY-FREE ADMINISTRATION
By way of derogation from articles 2 and 3 of the law, duty-free importation may be authorized for:
a) Goods originating in the customs territory or nationalized by the payment of duties, returning from abroad;
b) Gifts to Heads of State;
c) Materials and products supplied free of charge to member states by foreign countries or international organizations;
d) Consignments for Ambassadors, diplomatic and consular services consular services and foreign members of certain official international bodies based in member states;
e) Consignments intended for the Red Cross and other national charities;
f) Exceptional consignments of a non-commercial nature;
g) Certain materials and products, either because of the way in which they are or destination.
2. The following may also be exempt from export duties and taxes:
a) Goods exported by the Red Cross or other national charities of a national nature;
b) Exceptional consignments of a non-commercial nature.
3. The conditions of application of the above provisions is laid down by the Council of Ministers of the UEAC.
These acts may make duty-free admission conditional upon reciprocity on the part of foreign countries, and stipulate those articles which have benefited may not be transferred, whether in return for payment or free of charge, or assigned to other destinations for a specified period of time.
4 States shall draw up a list of the official international organizations and charities referred to above.


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