G/VAL/N/1/NER/1  
4 October  2019 
(19-6412) Page: 1/116 
Committee on Customs Valuation  Original:  French  
 
  
NOTIFICATION UNDER ARTICLE 22 OF THE AGREEMENT ON  
IMPLEMENTATION OF ARTICLE VII OF THE GENERAL  
AGREEMENT ON TARIFFS AND TRADE 1994  
NIGER 
The following communication, dated 2 October 2 019, is being circulated at the request of the 
delegation of Niger.  
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In accordance with the statutory  obligations of WTO Members, I am pleased to notify you of Law 
No. 2018-19 of 2 7 April 2 018, which  establishes the National Customs Code of the Republic of Niger .1 
This law repeals the titles, chapters, sections, paragraphs and articles of Law No. 61-17 of 
31 May 1961, which established the Customs Code II . The innovative new Code supports the 
implementation of the Trade Facilitation Agreement , incorporates provisions on free zones , and takes 
into account concerns raised by the business community with regard to appeals . The Code is 
structured as follows:  
Title I : General Principles  Governing the Customs Regime  
- Chapter I : Definitions  
- Chapter II : General Considerations  
- Chapter II I: Customs Tariff  
- Chapter IV : Prerogatives of the President of the Republic in Periods of Crisis  
- Chapter V : Conditions for Implementing the Tariff Law  
- Chapter VI : Miscellaneous Provisions  
- Chapter VII : Prohibitions  
- Chapter VIII : Foreign Trade and Trade Controls - Combating Money Laundering and the 
Financ ing of Terrorism  
Title II: Structure and Operation of Customs Service s 
- Chapter I : Scope of the Customs Administration  
- Chapter II : Structure of Customs Offices, Brigades, Posts and Revenue  
- Chapter III : Immunit y, Protection and Obligations of Customs Officers  
- Chapter IV : Authority of Customs Officers  
 
Title III : Presentation of Goods  at Customs  
- Chapter I : Imports  
- Chapter II : Exports  
                                                
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  Title IV : Regulations Applicable to Goods Awaiting Cus toms Treatment  in the Customs 
Territory  
- Chapter I : Entry of Goods into the Customs Territory  
- Chapter II : Presentation of Goods at Customs  
- Chapter III : Summary Declaration and Unloading of Goods Presented at Customs  
- Chapter IV : Obligation to Assign a Customs Treatment to Goods Presented at Customs  
- Chapter V : Customs Clearing Warehouses and Areas, Container Terminals and Dry Ports  
- Chapter VI : Other Pr ovisions  
Title V : Customs Clearance Operations  
- Chapter I : Customs Clearance Operations  
- Chapter II : Payment of Duties and Taxes - Removal of Goods  
Title VI : Suspensive Customs Regimes - Prior Exportation and Re -Importation in the Same 
State - Passenger Checks  - Drawback  
- Chapter I : General Bond Note System  
- Chapter II : Transport through Territory Outside the Community  
- Chapter III : Transit  
- Chapter IV : Transhipment  
- Chapter V : Customs Warehousing  
- Chapter VI : Processing Procedures  
- Chapter VII : Temporary Importation  
- Chapter VIII : Duty-Free Replacement of Goods or Prior Exportation  Regime  
- Chapter IX : Re-Importation in the Same State  
- Chapter X : Passenger Checks  
Title VII : Customs Warehous ing 
- Chapter I : Warehousing of Goods  
- Chapter II : Sale of Warehoused Goods  
Title VIII : Privileged Operations  
- Chapter I : Duty-Free Entry  
- Chapter II : Fuelling of Vessels, A ircraft and Trains  
Title IX : Circulation and Detention of Goods in the Land Customs Operation Zone  
- Chapter I : Circulation and Detention  
- Chapter II : Special Rules Applicable to Certain Categories of Goods throughout the Customs 
Territory  
TiTle X : Free Zone  
Title XI : Taxes Collected by Customs  
Title XII : Litigation  
- Chapter I : Definition of Customs Offence  
- Chapter II : Establishment of Customs Offences and Support Provided by Officers of Other 
Administrations  
- Chapter III : Legal action  
- Chapter IV : Court proceedings  
- Chapter V : Enforcement of Customs Judgments, Constraints and Obligations  
- Chapter VI : Liability and Solidarity  
- Chapter VII : Penal Provisions  
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  Title XIII : Appeals and Settlement of Customs Disputes  
- Chapter I : General Provisions  
- Chapter II : National Commission for Customs Conciliation and Assessment  
Title XIV : Miscellaneous Provisions  
Title XV : Final Provisions  
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