Most of the Legal text and Documents for the ECOWAS Trade Liberalization Scheme (ETLS) Stems from the ECOWAS Revised Treaty which gives the legal backing for the creation of the Customs Union and Taxation Directorate as well as its various function in the pursuant of the unified Customs Union within the West African Region.
Revised Treaty of ECOWAS
Protocol A/P1/1/03 of 31st January 2003 relating to the definition of the concept of products originating from Member States of the Economic Community of West African States;
Regulation C/REG.3/4/02 of 23rd April 2002 establishing procedure for the approval of originating products to benefit under the ECOWAS Trade Liberalization Scheme;
Regulation C/REG.4/4/02 of 23rd April 2002 adopting a certificate of origin of originating products of the Community;
Regulation C/REG.5/4/02 of 23rd April 2002 relating to the assessment of the components making up the ex-factory price of a finished product before tax, and the value-added.