Common External Tariff (CET) is a key feature of a Customs Union.  CET is the application of the same customs duties, import quotas and preferences by a group of countries in a customs union. The said import duties, quotas and preferences are applicable to good entering the region of the customs union irrespective of the country of first entry of the goods.

The Common External Tariff is one of the principal instruments for harmonizing ECOWAS Member States and strengthening its Common Market. Article 3 of the ECOWAS Revised Treaty defines the aims of the community as promoting “co-operation and integration, leading to the establishment of an economic union in West Africa ….” In order to achieve this, the community is to ensure, in stages, among other means, the establishment of a common market through “the adoption of a common external tariff and a common trade policy vis-à-vis third countries…” To this end, the ECOWAS Authority of Heads of State and Government established an ECOWAS Customs’ Union. A common external tariff with a common nomenclature so that customs procedures are transparent, readily followed and delays at borders decreased, is a key stone in achieving this union. Following this, the Authority of Heads of State and Government of ECOWAS adopted, in January 2006 in Niamey, a decision establishing the ECOWAS-CET which draws on the basic UEMOA CET composed of four tariff bands, or rates of customs duty, was taken. Below is a table depicting the four tariff bands:

The ECOWAS tariff nomenclature has been migrated from 2007 to the 2012 version (HS2012) introduced by the World Customs Organization (WCO).

At the same summit in Niamey, the Heads of States adopted the creation of a joint UEMOA-ECOWAS committee to manage the implementation of the ECOWAS CET. A two-year transition period was given to the Committee to finalize the ECOWAS CET. However, a number of concerns arose which made it difficult to achieve this by the 1st of January 2008.
Nevertheless, the final implementation of the ECOWAS CET could not be realized until January 2015.

The outcome of the ECOWAS-UEMOA Joint Committee include:

1. Development and validation of 10-digit Regional Tariff and Statistical Nomenclature based on the 2007 version of the World Customs Organization Harmonized System.
2. Adoption by the Heads of State Summit of a Supplementary Act on the creation of a fifth band of the ECOWAS CET at 35%for “Specific goods for economic development” and
3. Adoption of common eligibility criteria among all the ECOWAS Member States for the submission of products to this fifth band.

Eligibility criteria are  product vulnerability; economic diversification; integration, sector promotion and high potential of production.

Total number of requests for re-categorization covers approximately 1000 product lines, of which approximately 700 are treated, and approximately 300 remaining. Proposal of the rate of 10% for some imported products “completely knocked down” or unassembled.

Director General of Customs services from ECOWAS Member States met in 2019 and reviewed the application of the CET and its accompanying measures and recommended its extension for 3 more years.