Article 7
1. The Parties shall accord one another most-favoured-nation treatment in all areas in respect of: — customs duties and charges applied to imports and exports, including the method of collecting such duties and charges, — provisions relating to customs clearance, transit, warehouses and transhipment, — taxes and other internal charges of any kind applied directly or indirectly to imported goods, — methods of payment and the transfer of such payments, — the rules relating to the sale, purchase, transport, distribution and use of goods on the domestic market. 2. The provisions of paragraph 1 shall not apply to: (a) advantages granted with the aim of creating a customs union or a free-trade area or pursuant to the creation of such a union or area; (b) advantages granted to particular countries in accordance with WTO rules and with other international arrangements in favour of developing countries; (c) advantages accorded to adjacent countries in order to facilitate frontier traffic. 3. The provisions of paragraph 1 shall not apply, during a transitional period expiring five years after the entry into force of the Partnership and Cooperation Agreement, to advantages defined in Annex I granted by the Republic of Tajikistan to other States which have emerged from the dissolution of the USSR.