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II. TRADE POLICY REGIME: FRAMEWORK AND OBJECTIVES
(1) O VERVIEW
1. Since 1998, when Mali first appeared before the Trade Policy Review Body (TPRB), the
Executive has adopted a new consultation structure for economic coordination and development of the
private sector. The strengthening of regional integration is deemed to be the only viable response to
globalization that is within Mali’s scope, and therefore the authorities have continued to liberalize
trade policy within the framework of the WAEMU, which has introduced a Common External Tariff
(CET) and has moved ahead with its free-trade area project. The integration process within the larger
Economic Community of West African States (ECOWAS) was revived and accelerated when
negotiations were initiated with the European Union (EU) with a view to concluding an Economic
Partnership Agreement (EPA). The regional integration efforts have extended to other important
areas.
2. Although Mali has received technical assistance since the first review, the authorities consider
that its participation in the multilateral trading system remains unsatisfactory. In order to remedy this,
Mali – a "least-developed country" (LDC) which could benefit from the support of its development
partners under the Integrated Framework pilot programme – would like to see the implementation of a
comprehensive and effective technical assistance programme (Annex II.1).
(2) G ENERAL CONSTITUTIONAL ,LEGAL ANDINSTITUTIONAL FRAMEWORK
3. Few major changes have been made to the 1992 constitutional framework or to the general
legal framework since 1998.1The President of Mali is the Head of State and is elected by universal
suffrage for a five-year term renewable once only. The current President, Amadou Toumani Touré,
was elected on 12 May 2002.
4. The President of the Republic appoints the Prime Minister and the other members of the
Government on the latter’s proposal. The present Government took office on 16 October 2002 and
comprises 28 ministers.2
5. Parliament consists of a single chamber, the National Assembly, which exercises legislative
power and controls the activities of the Government. The 147 deputies are elected by direct universal
suffrage for five years and may be re-elected; the latest legislative elections were held in July 2002.
6. Laws adopted by the National Assembly are transmitted to the President, who enacts them,
and they are then published in the Journal Officiel . In cases of emergency, the Government may enact
measures normally coming within the scope of ordinary law by means of an “ordinance”; these must
then be made the subject of a law; no such measure has been taken since the first trade policy review.
7. Judicial power is independent from the Executive and the Legislature. The Supreme Court is
the highest jurisdiction in Mali. The Court of Appeal deals with appeals against rulings by courts of
first instance, commercial courts and justices of the peace with extended jurisdiction in civil,
1The current Constitution was adopted by referendum on 12 January 1992 and enacted by Decree
No. 92-073 P-CTSP of 25 February 1992. In 2000, the Government proposed the amendment of 50 clauses in
the Constitution and these were adopted by the National Assembly. The referendum on their endorsement,
which should have taken place in December 2001, has been postponed indefinitely.
2Decree No. 02-496/P-RM of 16 October 2002, as amended by Decree No. 02-505/P-RM of
11 November 2002.Mali WT/TPR/S/133
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commercial and criminal cases and by the labour courts in social cases.3Mali also has a court of
assize, administrative tribunals and courts for minors.
8. Reform of Mali’s judicial system is a priority because malfunctioning has been noted as
regards the state of the infrastructure, financial and human resources, training and documentation, and
the very credibility of the judicial system.4The plan of action for reform for the period 2000-2010
affects all levels. Nevertheless, an assessment made in 2003 highlighted a number of problems,
including the financing of the programme, which amounts to CFAF 91 billion (US$152 million), of
which 10 per cent is to be covered by Mali and 90 per cent by the international community.
9. As regards consultation, it is the responsibility of the Higher Council of Local Authorities to
consider and give a substantiated opinion on any local or regional development policy. Likewise, the
Economic, Social and Cultural Council prepares for the President of the Republic, the Government
and the National Assembly an annual report on expectations, needs and problems in civil society and
makes proposals for reform. It is systematically consulted on any draft finance law, any tax provision
and any economic, social or cultural project.
10. Since Mali first appeared before the TPRB, the Executive has been given a new three-tier
consultation structure: the National Economic Coordination Committee, chaired by the Prime
Minister, is composed of economic and financial directorates and joint-trade groups and associations;
the Committee on the Development of the Private Sector, chaired by the Minister of Industry, groups
the economic departments and joint-trade groups and makes proposals to enhance competitiveness in
the economy and upgrade enterprises (technology, economic and trade information, training,
infrastructure); the Ad Hoc Committee brings together groups of experts composed of academics,
leading figures in enterprises and in government, whether Malian or foreign, in order to analyse
problems that are hampering the development of the private sector and to propose solutions.5
(3) T RADE ANDINVESTMENT POLICY
(i) Main features
11. The Government’s trade and investment policy comes within the more general framework of
the Government’s General Policy Declaration presented to the National Assembly in December 2002,
which takes its inspiration from the outline given by the President of the Republic in connection with
of the Poverty Reduction Strategy Paper (PRSP), determining the medium-term objectives. The
President’s outline describes three major axes: “development of the rural sector, motor for the
economy; investment in human resources; renewal of the political framework and governance”.6
12. More specifically, the President’s outline notes that industrialization is the weak link in
Mali’s development process. The private sector is the catalyst and, in order to support it, “the
Government must pursue policies that create and preserve an environment that enables the private
sector to affirm itself and become a major important employer, creator of wealth and motor of the
economy”.7It is stated that the Government must adopt measures that encourage business and
financial intermediation.
3Law No. 88-39/AN-RM of 8 February 1988 on restructuring of the judiciary.
4Malian authorities, “ Le PRODEJ de sa création à nos jours ”.
5“Le Guide pratique de vos affaires ”. Available at http://www.izf.net/izf/Guide/Mali/Page3.htm
[27 October 2003].
6Outline letter from the President of the Republic of 23 October 2002.
7Idem .WT/TPR/S/133 Trade Policy Review
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13. With regard to trade, the outline emphasizes that consolidation of regional integration is the
only viable response to globalization that is within Mali’s scope. The Government commits itself, in
particular, to strengthening the WAEMU and the ECOWAS with a view to African union (see below)
and to the implementation of the New Partnership for Africa’s Development (NEPAD). Strategic
cooperation with Mali’s development partners would help to mobilize essential resources. Mali
hopes, in particular, for tangible results from its participation in the Integrated Framework’s pilot
programme, for which the preliminary diagnostic study phase ended in March 2004.
(ii) Institutional framework
14. The Minister of Industry and Trade (hereinafter the Minister of Trade) is the authority chiefly
responsible for drafting, evaluating and implementing the Government’s industrial and trade policy.
Investment and promotion of the private sector come under the authority of the Minister of State in
the Office of the Minister of the Economy and Finance. The latter has an important role to play in
trade policy as it has responsibility for the General Customs Directorate and also for Mali’s
participation in the WAEMU and the franc zone. The Minister of Foreign Affairs and International
Cooperation is responsible for Mali’s participation in the African Union and the ACP-EU Agreement.
The trade aspects of bilateral, plurilateral and multilateral agreements are dealt with by the Minister of
Trade.
15. The National Directorate for Trade and Competition (DNCC) within the Ministry of Trade
includes the secretariat of the National Commission on Follow-up to the WTO Agreements and
Relations with the UNCTAD. This Commission was established in 1998 with the task, inter alia , of
making notifications, taking action to harmonize national regulations with WTO commitments,
following up the implementation of commitments by WTO Members vis-à-vis Mali, examining the
impact of WTO provisions on Mali’s economy, and ascertaining what assistance the WTO can
provide to Mali.8The ministries involved (for example, the Ministry of Finance), the Chamber of
Commerce and Industry of Mali (CCIM) and joint-made groups or associations take part in the work
of the National Commission.
16. The DNCC is also in charge of issuing the certificates of intent to import or export needed to
import or export goods to or from Mali.9As was the case when Mali first appeared before the TPRB,
the Malian authorities explained that this requirement is for statistical reasons in order to monitor
foreign trade trends within the framework of the Import and Export Programme (IMEX).
17. The Minister of Trade grants import licences for products subject to restrictive prohibitions
(Chapter III(2)(vi)) and has authority in respect of contingency measures. As part of its
responsibilities for industrial policy, the Ministry includes the Mali Industrial Property Centre
(CEMAPI) and a Standardization and Quality Promotion Department. The Minister of State in the
Office of the Minister of the Economy and Finance is responsible for the National Investment
Promotion Centre (CNPI), which includes a single window for investment promotion (see below).
18. Since Mali first appeared before the TPRB, the role of the CCIM, which comes under the
Minister of Trade, has changed. The CCIM may propose to the Government any measure intended to
promote the development of commercial, industrial or services activities.10It expresses its opinion on
relevant issues. If there is disagreement with the Government, it may bring the matter to the attention
of the National Assembly, as was the case in 2003 when the new Tax Code was discussed and
adopted; the National Assembly may also on its own initiative request the CCIM for an opinion, as
8Decision No. 10/MICA/SG of 27 March 1998.
9WTO document G/LIC/N/3/MLI/2 of 27 August 2001.
10Article 2 of Law No. 98-014 of 19 January 1998.Mali WT/TPR/S/133
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was done in 2003 when institutional and political texts were adopted. Since early 2004, the CCIM has
had an Arbitration and Conciliation Centre, whose task is to settle disputes between Malian nationals
and foreigners regarding trade, industry or the supply of services. The CCIM has operated an
Enterprise Formalities Centre (CFE) since 1996.
(iii) Instruments
(a) International agreements and treaties
19. International agreements and treaties are ratified or approved by the President after the
National Assembly has adopted a law authorizing ratification or approval.11It should be noted that it
is only approval of a treaty or agreement that is the subject of a law and not the incorporation of its
provisions.
20. Treaties or agreements that have been properly ratified (for example, the WTO Agreement)
take precedence over laws once they have been published in the Journal Officiel , provided that the
agreement or treaty is applied by the other party.12These acts take effect immediately as a law of the
State in Mali and are automatically enforceable. For example, the WTO Agreement’s provisions may
be directly cited in legal proceedings, but this has not yet been the case.
(b) Trade in goods
21. Mali’s policy on trade in goods basically consists of implementing the instruments of the
WAEMU (see below), which lay down a regulatory framework for a series of measures that affect
trade in goods both directly and indirectly. These include MFN customs duties under the CET,
supplementary duties and the preferential regime, as well as safeguard or anti-dumping measures
(Chapter III(2)). The scope and levels of excise duty and VAT are determined in Mali’s General Tax
Code, revised in 1999 in accordance with the regulatory framework established by the WAEMU.
22. The Commercial Code includes laws, decrees, ordinances and orders governing commercial
activities on both domestic and foreign markets and investment in Mali.13It also deals with company
law and contract law; Mali has adopted the seven uniform acts of the Organization for the
Harmonization of Business Law in Africa (OHADA), which has meant a quasi-general revision of
commercial law texts since 1998. As regards the exercise of professions related to trade and
production, the regime was amended in 2001 and now states that the exercise of some commercial
activities may require approval, without any discrimination as to nationality, in the form of an order
from the Minister of Trade or a decree adopted by the Council of Ministers.14It is also specified that
the exercise of some commercial activities is restricted to Malian nationals (for example, the import of
arms and ammunition).
23. The regulatory framework for foreign trade was redefined in 2000.15As was the case at the
time of the first review, there are two regimes: one known as “liberalized”; and the other involving
prohibitions (either total or restrictive). Products subject to the prohibition regime are defined in a
11Title XIV of the 1992 Constitution.
12Article 116 of the 1992 Constitution.
13Law No. 92-002/AN-RM of 27 August 1992.
14Law No. 01-042 of 7 June 2001.
15Decree No. 00-505/P-RM of 16 October 2000.WT/TPR/S/133 Trade Policy Review
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ministerial order, whose contents have also been amended since 1998.16The main changes concern
the treatment given to transport vehicles and the special regime governing cattle and meat.
24. Mali’s new Customs Code came into effect in 2002. It is consistent with the WAEMU
Customs Code, Book I of which came into force on 1 January 2003 (Chapter III(2)(ii)).17The
implementing texts have not yet been signed. Mali has had an import inspection programme since
1989.18
25. The rules on government procurement are contained in the Government Procurement Code,
which was revised in 1999 (Chapter III(4)(iv)).19The rules on standardization remain unchanged
(Chapter III(2)(vii)).20
(c) Trade in services
26. Mali has a two-tier policy on trade in services: regulations at the supranational level as a
result of regional and subregional integration; and national regulations, which encompass all the
aspects not covered in the supranational regulations.
27. The banking services sector in Mali is subject to the WAEMU’s common banking regulations
and the prudential measures determined by the WAEMU’s Banking Commission (Chapter IV(5)(iv)),
which also monitors the sector. In 1998, the West African Regional Stock Market (BRVM) was also
created within the WAMU.
28. Land and air transport are subject to common action within the WAEMU.21
29. At the national level, activities in many services sectors are the responsibility of public
enterprises wholly or partly controlled by the State. This is the case in particular for transport, posts,
telecommunications, culture, public health and education. Nevertheless, in many cases, privatization
is planned: in 2003 and 2004 for the Mali Telecommunications Company (SOTELMA), the Malian
Shipping Company (COMANAV), and the granting of a concession for the management of Mali
Airports (ADM). Activities in other services sectors are provided by private operators, subject to the
relevant commercial law and taxation provisions, etc.
(d) Protection of intellectual property
30. Mali is a member of the African Intellectual Property Organization (OAPI), established by the
Bangui Agreement (1977), which was revised in 1999 to bring it into line with the TRIPS
Agreement.22Mali ratified the Bangui Agreement (1999) on 19 June 2000. The revised Agreement,
16Order No. 01-2699/MICT-SG of 16 October 2001.
17Law No. 01-075 of 18 July 2001 and Regulation No. 09/2001/CM/UEMOA.
18Decree No. 89-196/P-RM of 15 June 1989.
19Decree No. 95-401/P-RM of 10 November 1995, as amended by Decree No. 99-292/P-RM of
21 September 1999.
20Law No. 92-013/AN-RM of 17 September 1992 and its Implementing Decree No. 92-235/P-RM of
1 December 1992.
21Directive No. 8/2002/CM/UEMOA on adoption of the common air transport programme of the
member States of the WAEMU; and Regulation No.24/2002/CM/UEMOA determining the conditions for
access to intra-community air links for WAEMU air transporters.
22The OAPI also includes Benin, Burkina Faso, Cameroon, Central African Republic, Chad, Congo,
Côte d’Ivoire, Equatorial Guinea, Gabon, Guinea, Guinea-Bissau, Mauritania, Niger, Senegal and Togo. See the
OAPI site: http://www.oapi.wipo.net.Mali WT/TPR/S/133
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together with Annexes I to VIII thereto, came into force on 28 February 2002 (Chapter III(4)(i))23; the
OAPI Administrative Council has deferred the entry into force of Annexes IX and X dealing,
respectively, with lay-out designs (topographies) of integrated circuits and new plant varieties for
reasons of technical competence and the lack of the necessary infrastructure.
31. For each of its member States, the OAPI serves as the national industrial property office and
provides a common system of administrative procedures for registering rights. The CEMAPI acts as
the national liaison structure for the purposes of the Bangui Agreement.24
32. Mali’s regime on copyright and related rights dates from 1984 and is currently being revised;
this was also the case at the time of the 1998 review (Chapter III(4)(i)).25The draft revision is the
subject of consultation among various partners (producers, performers, publishers) of the Malian
Copyright Office (BUMDA), which is responsible for collective administration in Mali. The Malian
authorities have indicated that the delay in revising the text is caused by the time taken to implement
the WIPO’s technical assistance programme.
33. The national authorities are responsible for protecting intellectual property rights. In addition
to the CEMAPI (industrial property) and the BUMDA (artistic property), the customs authorities, the
police, the judicial system, etc. have responsibilities in this respect.
(e) Investment
34. Mali’s Investment Code has not changed since the first trade policy review and still grants tax
concessions and guarantees for approved investment projects.26Enterprises of a purely commercial
nature and petroleum and mining exploration and exploitation enterprises are excluded from approval
under the Code; their activities are governed by the Mining Code27(Chapter IV(3)). Since 2002
tourism enterprises have been able to benefit from the Tourism and Hotel Investment Code.28
35. The Investment Code provides for three regimes: regime A for small and medium enterprises
(SMEs); regime B for large enterprises; and the free-zone regime. Enterprises are given exemption
from tax on industrial and commercial profits, from the business tax for five and eight years under
regimes A and B respectively, from the tax on income from property and the tax on mortmain assets,
for new buildings, for five years for real estate development companies, and staggered payment, over
three years, of registration fees for acts creating enterprises, with exemption from these if the capital
is increased (regimes A and B).29Enterprises approved under regimes A, B or C may also obtain
exemptions from or reductions of duties and taxes on imports of goods needed for their activities
subject to submission of an application to the Ministry of Industry and Trade, which deals with the
applications on a case-by-case basis.
23These cover patents, utility models, trademarks, industrial designs, trade names, geographical
indications, literary and artistic property, and protection against unfair competition.
24Ordinance No. 02-029/P-RM of 28 February 2002.
25Law No. 84-26/AN-RM of 17 October 1984.
26Law No. 91-048/AN-RM of 26 February 1991.
27Ordinance No. 99-032 P-RM of 19 August 1999, ratified by Law No. 00-11 of 30 May 2000.
28Law No. 02-015/AN-RM of 3 June 2002.
29In addition to these concessions, enterprises setting up in areas that are not yet sufficiently
industrialized are given exemption from taxes on industrial and commercial profits and the business tax for two
additional years in zone II (regions of Koulikoro, Sikasso and Ségou) and four additional years in zone III
(regions of Kayes, Mopti, Timbuktu, Gao and Kidal).WT/TPR/S/133 Trade Policy Review
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36. Enterprises mainly engaged in export (over 80 per cent of their production is exported) may
be approved under the free-zone regime (free enterprises).30These enterprises are granted total
exemption from duties and taxes (including import duties) related to their export activities for
30 years.31
37. Foreign investors are given the same guarantees as Malians. The most important ones are:
(i) the right to transfer capital and income for investments financed by contributions in foreign
currency in the currency transferred at the time of the investment; (ii) the right to settlement of
disputes, initially amicable settlement or under bilateral agreements32and thereafter by the
International Centre for Settlement of Investment Disputes (ICSID) if the former are not successful.
Mali has been a member of the Treaty establishing the Multilateral Investment Guarantee Agency
(MIGA) since October 1990.
38. The formalities required in order to obtain approval under the Code have not changed since
the first review.33An application for approval must be submitted to the single window of the CNPI
and include a feasibility study. There is no minimum threshold for investment. The only essential
provision is value added of 35 per cent or more. After the application for approval has been
considered by an interministerial commission, approval is given in the form of an order by the
Minister responsible for industry within a period of 30 days; there is no appeals procedure if approval
is refused and the Malian authorities indicate that the single window only accepts complete
applications; applications that do not meet this requirement are returned to the applicant. An
authorization to engage in the activity is also required in many fields: industry, construction and
public works, real estate, firms of architects, consulting engineers, culture, tourism, public transport of
passengers or goods, and establishments classified as hazardous, unhealthy or difficult.
39. Since 2002, administrative formalities for setting up enterprises have been transferred to the
CNPI’s single window for simplification purposes.34Investors who file an application for approval
are given a registration number that serves as an authorization to engage in the activity. The single
window approved 695 applications under the Investment Code between 1998 and 2003 (Table II.1).
The Malian authorities indicated that 70 per cent of the action plan for streamlining formalities,
initiated in 1998, has been completed.
30Decree No. 95-423/P-RM of 6 December 1995. By the end of 1997, no free enterprise had set up in
Mali.
31Approval under the free-zone regime has been given to 14 enterprises, of which three are operating:
Société SADA-SA (production of cotton wool) taken over by SATCOMA; West African Tannery (leather
tanning); and Société Nouvelles Tanneries du Mali (N.T.N.) (leather tanning).
32Germany (1977), Switzerland (1978) and Tunisia (1986).
33Decree No. 95-423/P-RM of 6 December 1995.
34Law No. 96-067 of 3 December 1996, as amended by Ordinance No.02-028/P-RM of 28 February
2002.Mali WT/TPR/S/133
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Table II.1
Approvals under the Investment Code and authorizations to engage in an activity issued by the single window, 1998-2003
1998 1999 2000 2001 2002 2003 Total
Approvals under the Investment Code 110 117 122 119 93 134 695
Construction, public works and special works 300 361 275 245 316 392 1 889
Mapping and surveying 14 5 5 2 4 8 38
Consulting engineers 17 18 34 13 23 26 131
Architects 5 11 1 4 3 3 27
Real estate developers 9 8 13 20 24 33 107
Urbanists 7 6 1 3 17
Surveyors 18 9 4 2 1 34
Tourism establishments 33 69 64 50 28 30 274
Travel agents 8 7 15 16 18 9 73
Producers of events 1 1 2
Establishments classified as hazardous,
unhealthy or difficult14 16 45 25 39 40 179
Public transport of passengers 3 3
Authorizations to set up without benefits under
the Investment Code14 5 19
Total 511 638 589 499 564 687 3,488
Source: Malian authorities.
(4) T RADE POLICY FRAMEWORK AGREEMENTS
(i) WTO
(a) Multilateral agreements
40. Mali became a WTO Member on 31 May 1995. It is recognized to be a “least developed
country (LDC)”. Mali is not party to any plurilateral agreement and does not intend to become an
observer to the WTO Plurilateral Agreement on Government Procurement.
41. During the Uruguay Round, Mali bound customs duties applicable to certain agricultural
products at a ceiling of 60 per cent – except for the goods previously included in Schedule XCIV of
the GATT 1947 – and those applicable to products in Chapters 44, 81 and 92 of the Harmonized
System, while “other duties and taxes” on imports of these products were bound at 50 per cent. Mali
also inherited the tariff bindings made by France on behalf of French West Africa (AOF) during the
colonial era.35Consequently, almost 42 per cent of the lines in Mali’s tariff have been bound, but for
54.6 per cent of these the customs duty actually applied is above the bound level
(Chapter III(2)(iv)(b).
42. The Government of Mali submitted its tariff data for incorporation into the Integrated
Database (IDB) in 1999 and 2003 for the purpose of the review of its trade policy.36
43. Mali appears to have encountered some problems as regards updating its notifications to the
WTO (Table II.2). According to the authorities, these are due, on the one hand, to lacunae in
35Benin (Dahomey), Burkina Faso (Upper Volta), Côte d’Ivoire, Guinea, Mali (French Sudan),
Mauritania, Niger and Senegal.
36WTO document G/MA/IDB/2/Rev.17 of 14 October 2003.WT/TPR/S/133 Trade Policy Review
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compiling and processing information and, on the other, to the inadequate training of the officials
responsible for drawing up the notifications.
Table II.2
WTO documents relevant to Mali, April 2004
Agreement WTO document Content
Multilateral Agreements on trade in goods
GATT 1994 Schedule XCIV - Mali of 15 April 1994 Tariff concessions
Agreement on Implementation of
Article VII of the GATT 1994WT/LET/78 of 26 April 1996
WT/LET/306 of 29 July 1999Implementation deferred
Minimum values
Agreement on Implementation of
Article VI of the GATT 1994G/ADP/N/78/Add.5 of 12 October 2001
G/ADP/N/MLI/1 of 3 August 2001Absence of measures
Laws and regulations
Agreement on Preshipment Inspection G/PSI/N/1/Add.7 of 24 February 1998 Laws and regulations
Agreement on Subsidies and
Countervailing MeasuresG/SCM/N/71/MLI of 2 August 2001
G/SCM/N/68/Add.1/Rev.3 of
18 October 2002Absence of measures
Agreement on Trade-Related
Investment MeasuresG/TRIMS/N/1/MLI of 25 June 1997
G/TRIMS/N/2/Rev.9 of 28 September 2001Absence of measures
Absence of measures
Agreement on Rules of Origin G/RO/N/35 of 24 September 2001 Preferential regime
Agreement on Import Licensing
ProceduresG/LIC/N/3/MLI/1 of 10 June 1997
G/LIC/N/3/MLI/2 of 27 August 2001Laws and regulations
Laws and regulations
General Agreement on Trade in Services
GATS/SC/53 of 30 August 1995
GATS/EL/53 of 30 August 1995Schedule of specific commitments
on services
List of Article II (MFN) exemptions
Source: WTO Secretariat.
44. Mali also has problems in applying the Agreement on Implementation of Article VII of the
General Agreement on Tariffs and Trade 1994 (Customs Valuation Agreement). At the time of the
first review in 1998, the authorities had invoked the provisions on special and differential treatment in
favour of developing countries to defer its implementation until 2000.37Mali then expressed a wish to
maintain minimum values for a certain number of products on a transitional basis38, but the matter
was never actually followed up in the WTO Committee on Customs Valuation. The list of minimum
values currently applicable in Mali covers at least 76 tariff headings, mostly fabrics
(Chapter III(2)(iii).
45. Mali’s Schedule of Specific Commitments under the GATS (GATS/SC/53) concerns only
tourism-related services (Chapter IV(5)(iii)); Mali did not take part in the negotiations on basic
telecommunications services, which ended in 1997, or in those on financial services, which
terminated in 1998. The final list of Article II (MFN) exemptions under the GATS (GATS/EL/53)
concerns maritime transport.
46. Since 1995, Mali has applied the transitional provisions allowed under Article 66 of the
TRIPS Agreement (which apply to LDCs) in order to defer full implementation of the Agreement
37WTO document WT/LET/78 of 26 April 1996.
38WTO document WT/LET/306 of 29 July 1999.Mali WT/TPR/S/133
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until 2006 (with the exception of Articles 3, 4 and 5). It has not yet notified the revised Bangui
Agreement and Annexes I to VIII thereto, which entered into force on 28 February 2002.
(b) Participation in WTO activities
47. The member States of the WAEMU, including Mali, are gradually adopting a common trade
policy (CTP), which they also intend to apply within the WTO. Mali therefore supports the request
made by the WAEMU Commission to become an observer at the WTO. Senegal has notified the
Treaty and subsequent instruments on behalf of the WAEMU States.39As far as the multilateral
negotiations under the Doha Development Agenda are concerned, the member States of the WAEMU
have adopted common positions on many issues40, particularly with regard to the subsidies given by
some WTO Members for cotton, which was the subject of a proposal at the Cancún Ministerial
Conference.41The WAEMU Commission is considering the possibility of drawing up a common list
of WAEMU tariff bindings to replace the members’ national lists.
48. Mali is eligible to participate in the WTO trade policy courses and has received technical
assistance from the WTO. Other areas in which additional technical assistance is sought have been
identified in order to draw up a targeted programme (Annex II.1).
(ii) Regional economic agreements
(a) African Union42
49. The achievement of African unity is one of Mali’s fundamental objectives.43Mali is a
founding member of the African Union, which replaced the Organization of African Unity (OAU).44
Ultimately, the African Union will be an economic and monetary union with the following institutions
in addition to the Conference of Heads of State and Government and the Council of Ministers: the
Peace and Security Council (protocol being ratified), the Commission (created in July 2003), the Pan-
African Parliament (protocol being ratified), a central bank, a monetary fund, the African Investment
Bank, the Court of Justice (statute prepared), the Economic, Social and Cultural Council (statute
prepared), and technical commissions.
(b) Economic Community of West African States (ECOWAS)45
50. Mali is a founding member of the ECOWAS, whose Treaty was revised in 1993 in order to
revive the economic integration process.46Following this revision, the institutional framework of the
ECOWAS provides for the following in addition to the Conference of Heads of State and Government
and the Council of Ministers: the Parliament, the Economic and Social Council (under preparation),
39WTO documents WT/COMTD/N/11 of 3 February 2000, WT/COMTD/N/11/Add.1 of 2 March
2001, WT/COMTD/N/11/Add.2 of 22 August 2001, and WT/COMTD/N/11/Add.2/Corr.1 of 26 March 2002.
40Directive No. 06/2003/CM/UEMOA.
41WTO document WT/L/539 of 29 August 2003.
42http://www.africa-union.org.
43Article 117 of the 1992 Constitution.
44The Charter establishing the OAU was signed on 25 May 1963. The Constitutive Act of the African
Union was adopted at the summit of the Organization of African Unity (OAU) in July 2000 in Lomé (Togo).
The African Union, which has now replaced the OAU, was proclaimed on 11 July 2001 in Lusaka, Zambia,
after ratification of the Constitutive Act by over 44 of the 53 member States of the OAU.
45http://www.ecowas.int.
46The Treaty establishing the ECOWAS was signed on 28 May 1975. ECOWAS currently comprises
15 countries: Benin, Burkina Faso, Cape Verde, Côte d’Ivoire, Gambia, Ghana, Guinea, Guinea-Bissau, Liberia,
Mali, Niger, Nigeria, Senegal, Sierra Leone and Togo.WT/TPR/S/133 Trade Policy Review
Page 20
the Court of Justice, the Executive Secretariat, the Bank for Investment and Development, the Central
Bank (West African Monetary Institute, predecessor of the Central Bank, created in 2001) and
technical commissions.
51. Another objective of the 1993 revision of the Treaty was the establishment of a customs union
in 2000, followed by the creation of an economic and monetary union in 2004. The timetable for the
customs union has not been respected, even though a review of the “single trade liberalization scheme
(TLS)” has been decided47, providing for the gradual lifting of tariff barriers on industrial products
originating in the ECOWAS.48The achievement of monetary union has been deferred until a later
date.49
52. In 2000, the Executive Secretariat of the ECOWAS noted that “… [t]he non-application of the
trade liberalization scheme constitutes the most glaring failure for ECOWAS” and indicated that intra-
community trade only accounted for 11 per cent of members’ total trade.50In order to turn the
situation around, in 1999 the economic integration process was given renewed impetus.51The
progress made relates in particular to the establishment of a mechanism to compensate for the loss of
customs revenue caused by the preferential regime52, harmonized with that of the WAEMU.53Less
progress has been made in introducing the CET of the ECOWAS.54The new timetable for the TLS
includes creation of a free-trade area as of 1 January 2004 and a customs union by 2007. The intra-
community preferences granted by member States of the ECOWAS concern local products and
traditional handicrafts, as well as the approved industrial products, in line with the model defined by
the WAEMU (see below).
53. Together with the WAEMU Commission, the ECOWAS is involved in negotiations with the
EU on the conclusion of an Economic Partnership Agreement (EPA) (see below).55The ECOWAS is
also the focal point for the implementation of the New Partnership for Africa’s Development
(NEPAD) project launched at the Lusaka summit in 2001.56
47Decision A/DEC.6/7/92.
48In order to be eligible for preferential treatment, industrial products must be approved by the
Executive Secretariat for inclusion in the regime. In all, 404 enterprises have been granted 1,074 approvals for
some 1,500 products. The majority of these enterprises are in Nigeria (171), Ghana (113), and Côte d’Ivoire
(44), because of their more highly developed industrial fabric. In Mali, only two enterprises have been approved
under the preferential regime. According to the ECOWAS Executive Secretariat (2000a): “Eight countries [out
of 15] have lifted tariff barriers in respect of unprocessed products under the TLS, namely, Benin, Burkina Faso,
Côte d’Ivoire, Gambia, Ghana, Guinea, Mali, Niger, Nigeria, Senegal, Sierra Leone and Togo. However, only
Benin has removed tariff barriers to trade in industrial products [from Ghana, Nigeria and Togo]”.
49The date of July 2005 has been determined by non-WAEMU countries for the achievement of their
own monetary zone (ZMEA), which would eventually be linked with that of the WAEMU countries. The date of
2003 was not retained because of the poor performance recorded in comparison with the economic convergence
criteria. See ECOWAS Executive Secretariat (2000b).
50Executive Secretariat of the ECOWAS (2000a).
51ECOWAS press release No. 46/1999. See also Executive Secretariat of the ECOWAS (2000b),
Chapter II.
52Protocol A/P2/1/03. The fund’s resources consist of a community solidarity levy (0.5 per cent of the
value of imports from outside the ECOWAS) payable to the ECOWAS by all West African countries since 1
July 2003.
53Protocol on the definition of the concept of “products of origin”, adopted by the WAEMU on 5 April
2002. Harmonization also concerns the definition of value added, approval procedures and related documents
(for example, certificates of origin).
54Executive Secretariat of the ECOWAS (2000b).
55Decision A/Dec.11/12/01.
56African Union (2001).Mali WT/TPR/S/133
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54. In cooperation with donors, the ECOWAS has launched many projects to complete the
communications, energy, transport and tourism networks in the subregion and make them inter-
operational. The main achievements are the trans-Saharan and trans-coastal common networks and
standards for classifying tourist accommodation.
55. The ECOWAS is also responsible for settling disputes in the subregion (for example, in Côte
d’Ivoire, Liberia and Guinea-Bissau).
(c) West African Economic and Monetary Union (WAEMU)57
56. Mali is a founding member of the WAEMU58, whose institutions consist of the Conference of
Heads of State and Government, the Parliament, the Council of Ministers, the Commission, the Court
of Justice and the Court of Audit. The member States of the WAEMU also belong to the ECOWAS
(see above), whose geographical scope is broader.
57. The WAEMU complements the WAMU by an economic integration component and
incorporates its provisions (Chapter I(3)(ii)). The main objectives of the WAEMU are:
(i) convergence of the economic performance and policies of member States through the
establishment of a multilateral monitoring procedure59; (ii) creation of a common market;
(iii) coordination of sectoral policies; and (iv) to the extent necessary for the proper operation of the
common market, harmonization of member States’ legislation, including the regime on duties and
taxes on goods.
58. The WAEMU has gradually liberalized trade (Box II.1). The preferential regime allows local
products and traditional handicrafts originating in member States to enter free of duty (since 1 July
1996), as well as approved industrial products originating in the Union (since 1 January 2000).
Products not originating in the Union are subject to the CET, introduced on 1 January 2000, on the
basis of a common tariff and statistical nomenclature and a common regime for customs valuation of
goods. Supplementary duties are also imposed on a permanent basis: a statistical fee (RS) and a
community solidarity levy (PCS). The PCS finances the fund to offset the loss of customs revenue
caused by application of the preferential regime, which will end as of 2006. In addition, imported
goods may also be subject to the special import tax (TCI) or the degressive protection tax (TDP); the
TDP should have expired at the end of 2002 but was renewed in 2003 and then again until 2005.60
Mali applies a TCI of 55 per cent on sugar, but has not applied the TDP. The harmonization of
domestic tax legislation in member States also applies to indirect taxes.
57http://www.uemoa.int.
58The WAEMU Treaty was signed on 11 January 1994 by Benin, Burkina Faso, Côte d’Ivoire, Mali,
Niger, Senegal, and Togo; Guinea-Bissau acceded to the Treaty on 1 January 1997. The Treaty and certain
projects were notified to the WTO under the Enabling Clause (see Table II.1).
59Additional Act No. 4/99.
60Regulation No. 19/2003/CM/UEMOA.WT/TPR/S/133 Trade Policy Review
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Box II.1: Main trade-related instruments of the WAEMU
Additional Act No. 4/96 establishing a preferential tariff regime for trade within the WAEMU;
Additional Act No. 4/98 establishing a common preferential tax on industrial products of origin;
Regulation No. 2/97/CM/UEMOA on adoption of the WAEMU’s CET;
Directive No. 2/98/CM/UEMOA on harmonization of member States’ legislation on value added tax
(VAT);
Directive No. 3/98/CM/UEMOA on harmonization of member States’ legislation on excise duty;
Regulation No. 5/98/CM/UEMOA defining the list of categories of goods appearing in the WAEMU
Tariff and Statistical Nomenclature, as amended;
Regulation No. 14/98/CM/UEMOA defining the conditions under which member States of the WAEMU
are authorized to adopt safeguard measures;
Regulation No. 3/99/CM/UEMOA on adoption of the degressive protection tax (TDP) mechanism within
the WAEMU, as amended;
Regulation No. 4/99/CM/UEMOA establishing a system of reference values;
Regulation No. 5/99/CM/UEMOA on customs valuation of goods;
Additional Act No. 6/99 establishing a financial compensation mechanism within the WAEMU;
Additional Protocol No. III/2001 establishing rules of origin for WAEMU products;
Directive No. 6/2001/CM/UEMOA on harmonization of taxation of petroleum products within the
WAEMU;
Regulation No. 9/2001/CM/UEMOA on adoption of the WAEMU Customs Code (Book I: Organizational
framework, customs procedures and regimes); and
Regulation No. 9/2003/CM/UEMOA on the Community Anti-dumping Code.
Source : www.uemoa.int [15 March 2004]
59. In addition to the CET, the WAEMU member States are gradually adopting a CTP vis-à-vis
third countries and within the WTO (see above). Mali recognizes the WAEMU Commission’s
exclusive competence for negotiating trade agreements; the bilateral agreements signed by Mali will
gradually be replaced by agreements concluded by the WAEMU. A non-preferential agreement on
the development of trade and investment relations between the member States of the WAEMU and
the United States of America was signed on 24 April 2002. Other agreements between the WAEMU
and third countries are under preparation: Algeria, Egypt, Lebanon, Morocco and Tunisia. The
WAEMU Commission is cooperating with the ECOWAS Executive Secretariat in the negotiations
with the EU with a view to concluding an Economic Partnership Agreement (EPA) (see below).
60. With regard to the coordination of national sectoral policies, the WAEMU has adopted
common policies in the following areas: agriculture61, energy62and industry.63The operating
procedures for the Union’s agricultural policy (PAU) should be finalized soon. The protection granted
to agricultural products by the CET, which is relatively higher than that granted for non-agricultural
products, may be increased.
61. Regarding transport, which is a key aspect for the development of intra-community trade, a
common strategy and a road infrastructure network within the WAEMU have been adopted and put
before donors.64A common programme on the building of checkpoints on the borders between
member States has been adopted and its implementation appears to be under way.65
61Additional Act No. 3/2001.
62Additional Act No. 4/2001.
63Additional Act No. 5/1999.
64Decision No. 2/2001.
65Decision No. 8/2000.Mali WT/TPR/S/133
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62. The harmonization of domestic tax legislation in member States has also made progress as
regards advances on tax on industrial and commercial profits (BIC), the legal, accounting and
statistical framework for government finance, accounting legislation (SYSCOA) and the regional
financial market. The WAEMU has recently introduced a common policy on competition, which
came into effect on 1 January 2003, but is not applied in member States (Chapter III (4)(iv)). A draft
“WAEMU Investment Charter” has not been adopted for lack of agreement on the concessions to be
granted for approved projects.
(d) ACP-EU Partnership Agreement
63. Mali is one of the 77 ACP countries with which the EU has signed a Partnership Agreement,
which provisionally entered into force on 1 March 2000.66Trade provisions are one of the
mechanisms for cooperation between the ACP countries and the EU. The latter allows industrial
products and processed agricultural products originating in 77 ACP countries to enter duty-free
without reciprocity. Mali also benefits from the compensation granted under the COM-STABEX
mechanism for cotton.
64. The WTO Members have granted the EU a waiver from its obligations under Article I.1 of the
GATT 1994 (concerning MFN treatment) for the period 1 March 2000 to 31 December 2007, by
which time new trading arrangements consistent with the WTO’s rules must have been concluded.67
Under the Cotonou Agreement, these arrangements will be in the form of an Economic Partnership
Agreement between the EU and various regional groups.68The EU initiated the negotiations on
27 September 2002. The first phase involved all the ACP countries and the EU and dealt with
horizontal issues of interest to all parties; the second phase began with the launching of negotiations
with the Central African Economic and Monetary Community (CEMAC) on 4 October 2003 and with
West African countries, represented by the ECOWAS, in collaboration with the WAEMU, on
6 October 2003.69The EU considers that the negotiations on the Economic Partnership Agreement
will strengthen the regional integration process within the ECOWAS.
65. The EU supports the participation of West African countries through a €20 million capacity-
building programme. The ECOWAS has also obtained from the European Development Fund (EDF)
financing for studies to assess the impact of the Economic Partnership Agreement on the economies
of member States. In this connection, one of the consequences of the creation of a free-trade area
between the EU and West African countries at the conclusion of the transitional period – the year
2020 at the latest – will be the elimination of customs duties on products of EU origin covered by
theEPA and the resulting loss of tax revenue. The member States of the ECOWAS have requested EU
financing to cover this loss during a transitional period.70At the ECOWAS ministerial meeting held in
66The Agreement was signed on 23 June 2000 in Cotonou, Benin, and entered into force definitively
on 1 April 2003 after ratification. The Agreement replaced the Lomé Convention, which had been in effect since
1975 and whose fourth extension expired at the end of February 2000.
67WTO document WT/MIN(01)/15 of 14 November 2001. The waiver granted by the WTO
(WT/L/186), which extended the waiver under Article I (MFN) of the GATT for the Fourth Lomé Convention
between the ACP countries and the EEC (GATT document L/7604), ended on 29 February 2000.
68According to the EU, the option of the generalized system of preferences (GSP) is not on the table. It
should be noted that the revised GSP scheme currently in force includes the “Everything but Arms” initiative in
favour of LDCs, which came into effect on 5 March 2001, and allows duty-free entry of all products except
arms, with some exceptions (rice, bananas and sugar, to which transitional arrangements apply).
69Press release of the trade DG of the European Commission of 3 October 2003.
70Executive Secretariat of the ECOWAS (2000b).WT/TPR/S/133 Trade Policy Review
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Accra in April 2003, the ministers requested the EU to provide additional resources in order to allow
the West African region to meet the cost of adjusting its economy.71
71ECOWAS press release No. 73/2003 (23 July 2003) (in French only).Mali WT/TPR/S/133
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ANNEX II.1: TRADE-RELATED TECHNICAL ASSISTANCE
(1) OVERVIEW
1. Mali participates in the Integrated Framework (IF) process initiated in 1997. As originally
envisaged in the IF, Mali has undertaken an assessment in order to determine its technical assistance
needs and to be given an integrated response.1Although this process has yet not been fully completed,
it has allowed certain areas for priority action to be identified and this has been used as the basis for
activities by the WTO since the first review of Mali’s trade policy.
2. The action being taken by the WTO or in which the WTO participates directly is as follows:
- Programming by the WTO of a certain number of activities in favour of Mali in 2004;
- Participation by Mali in Phase II of the JITAP (Joint Integrated Technical Assistance
Programme/Programme Intégré Conjoint d'Assistance Technique), for which the
implementing agencies are the International Trade Centre (ITC), the United Nations
Conference on Trade and Development (UNCTAD) and the WTO;
- Participation by Mali in the redefined IF, for which the implementing agencies are the
International Monetary Fund (IMF), the ITC, the UNCTAD, the United Nations
Development Programme (UNDP), the World Bank and the WTO.
3. The development of international trade in Mali also receives support either at the national
level or at the regional level (WAEMU and ECOWAS), from several development partners such as
United Nations organizations (UNDP, Food and Agriculture Organization of the United Nations
(FAO)), the World Bank in the context of the Poverty Reduction Strategy Paper (PRSP)2, the
European Union3, the Agence intergouvernementale de la Francophonie (the Intergovernmental
Francophone Agency)4, the Agence française de développement (French Development Agency)5, and
other bilateral partners. A number of activities are also implemented by non-governmental bodies
(NGOs, charities).
1WTO documents WT/LDC/HL/12/Add.7 of 23 October 1997 and WT/COMTD/IF/7 of
12 December 1997.
2Three projects being implemented concern the award of government procurement contracts,
combating corruption and enhancing the investment climate (“World Bank Group in Mali”, available at
http://www.worldbank.org.ml/reports/index.html [1 December 2003]). See also “Development debates”,
[on line]. Available at http://www.worldbank.org/wbi/devdebates/AFRFR/reports.html [1 December 2003];
and “West Africa – Regional integration assistance strategy”, [on line]. Available at
http://www.worldbank.org/afr/ml/ [1 December 2003].
3Commission of the European Union (2003); Commission of the European Union (2002).
4“Programme de formation en négociation d’accords commerciaux et d’investissements
internationaux ” (Training programme for the negotiation of trade agreements and international investment);
“Concertations économiques francophones” (Francophone economic consultations); “ Appui technique aux PMA
francophones ” (Technical support for Francophone LDCs); “ Renforcement des capacités des organisations
d’intégration économique régionale ” (Capacity building in regional economic integration organizations). See
Organisation internationale de la Francophonie (2002).
5http://www.afd.fr/projets/projets_pays.cfm?id=2.WT/TPR/S/133 Trade Policy Review
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(2) ACTION CARRIED OUTBYTHEWTO SINCE 19956
4. Between January 1998 and December 2003, officials from Mali took part in 18 seminars and
12 regional training courses, as well as 30 other activities organized by the WTO on various aspects
of the multilateral trading system.7Over the same period, in addition to five WTO technical missions
to Bamako, three seminars and two national workshops were organized on the spot to cover, inter
alia, subjects such as the Doha Development Agenda (DDA), the GATS, and trade-related investment
measures. The organization of a national information workshop on multilateral trade negotiations
immediately prior to the ministerial meeting in Cancún facilitated Mali’s participation in the latter.
Seven officials from Mali took part in the trade policy courses organized by the WTO’s Training
Institute.
5. As regards support infrastructure, a reference centre was set up in February 1998 for official
users (in the premises of the Ministry responsible for trade) and is in operation. The Internet
connection functions only 30 per cent of the time, however, which limits the actual capacity of this
tool.
(3) ACTION PLANNED BYTHEWTO FOR2004
(i) Technical assistance for 20048
6. The WTO has included several activities for Mali in its 2004 Technical Assistance and
Training Plan, which provides for participation by those concerned in Mali by the following activities:
trade policy courses in Geneva; regional trade policy courses; short-term trade policy courses on the
Doha Development Agenda; workshops or seminars at the regional or subregional level on a number
of issues; negotiating techniques; meetings to promote awareness among parliamentarians; and
various activities at WTO headquarters.
7. These actions focus on the following four major aspects: development of human resources;
institutional strengthening; support for the implementation of the WTO Agreements; and support for
participation by the authorities in the Doha Development Agenda.
(ii) Participation by Mali in Phase II of the JITAP
8. Mali was one of the countries chosen to participate in Phase II of the JITAP, which came into
effect in February 2003.9After a preparatory stage in 2003, the JITAP was due to commence in Mali
in January 2004 and will be implemented during the period 2004-2006.
6This part of the Annex has been prepared using, inter alia , information available in the technical
assistance database kept by the WTO’s Training and Technical Cooperation Institute.
7These covered the following subjects: trade and the environment; the Integrated Database (IDB); the
Doha Agenda, the post-Doha Agenda, and preparations for Cancún; sanitary and phytosanitary measures;
technical barriers to trade; the GATS; agriculture; regional integration; dispute settlement practices and
procedures; market access; customs valuation; WTO rules on safeguards and antidumping and countervailing
measures; review of trade policies; textiles; notifications; and the reference centre.
8WTO document WT/COMTD/W/119/Rev.1 of 14 November 2003.
9Phase II of the JITAP (2003-2005) extends its scope to Botswana, Cameroon, Malawi, Mali,
Mauritania, Mozambique, Senegal and Zambia, and it is supported by Canada, Denmark, Finland, France,
Japan, Netherlands, Norway, Sweden, Switzerland and the United Kingdom in an amount of around
US$14 million (WTO Press Release WTO/328 of 20 December 2002 and Report on the progress of the JITAP
for 2003, period from 1 November 2003 to 31 January 2004).Mali WT/TPR/S/133
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9. The JITAP has three main objectives: the building of national capacity to understand the
multilateral trading system, assistance in bringing domestic legislation into conformity, and helping to
boost exports. One key aspect of the programme is participation by the private sector, academics and
parliamentarians in order to enhance national capacity.
10. The Programme is carried out at the international level by the implementing agencies (the
ITC, UNCTAD and WTO) and at the national level by the National Pilot Committee (CNP).10The
National Trade and Competition Department is the focal point. Two national consultants have drawn
up a programme of activities proposed for Mali, which has been approved by the CNP and transmitted
to JITAP headquarters. The national validation workshop was held on 10 December 2003.
(iii) Participation by Mali in the redefined Integrated Framework
11. In October 2001, Mali was one of the LDCs selected to take part in the redefined IF
programme.11In this context, a diagnostic study on Mali’s trade integration (DSTI) was finalized in
March 2004.12The aim is to draw up and endorse a plan of action to be used by the agencies
concerned to implement trade-related technical assistance.
12. Mali’s needs for trade-related technical assistance are many. The priority areas of action
identified by the authorities are building capacity for negotiations and the implementation of the WTO
Agreements, and integrating Mali into world trade. The planned activities should aim to strengthen
national capacity, develop infrastructure, and support export sectors.
10Decision No. 03-30/MIC/SG of 3 June 2003.
11The revised IF programme is supported by the World Bank, the UNDP, the European Commission,
Belgium, Canada, Denmark, Finland, France, Ireland, Italy, Japan, Netherlands, Norway, Sweden, Switzerland,
United Kingdom and United States in an amount of approximately US$12 million
(http://www.integratedframework.org).
12http://www.integratedframework.org/.