WORLD TRADE
ORGANIZATIONG/VAL/29
6 June 2000
(00-2218)
Committee on Customs Valuation
RESERVATION BY MAURITANIA UNDE R PARAGRAPH 1 OF ANNEX III OF
THE AGREEMENT ON IMPLEMENTATION OF ARTICLE VII OF THE
GENERAL AGREEMENT ON TARIFFS AND TRADE 1994
Decision
TAKING NOTE of the Government of Mauritania's request under paragraph 1 of Annex III
of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade1994 (WTO Agreement on Customs Valuation) done at Marrakesh on 15 April 1994, to extend its
delay in the application of the provisions of that Agreement;
RECOGNIZING that on 31 May 1995, Mauritania became a contracting party to the WTO
Agreement on Customs Valuation and invoked paragra ph 1 of Article 20 of that Agreement to delay
application of its provisions for a period of five years from the date of entry into force of the
Agreement on 31 May 1995, and was therefore scheduled to apply the provisions of that Agreement
by 31 May 2000;
CONSIDERING that Mauritania has made substantial efforts to implement the provisions of
the WTO Agreement on Customs Valuation;
CONSIDERING also that Mauritania has received technical assistance and has a continuing
interest in taking advantage of technical assistance in support of implementation and application of
the WTO Agreement on Customs Valuation;
NOTING Mauritania's long-standing commitment and considerable efforts in reforming and
modernizing its customs administration;
NOTING also Mauritania's objective of ensuring the effective implementation and
administration of the WTO Agreement on Customs Valuation;
NOTING that Mauritania's authorities have established a detailed work programme
1,
involving the relevant ministries and agency, to enable the elaboration and approval of its legislation
and the completion of its domestic administrative and legal procedures, including training,
dissemination of information, and other actions, for implementing and applying the WTO Agreement
on Customs Valuation;
NOTING that Mauritania does not currently apply minimum values to any products and also
noting Mauritania's intention not to apply minimum values to any products after the expiration of the
requested period of delay;
NOTING the provisions of the WTO Agreement on Preshipment Inspection and the Reports
of the Working Party on Preshipment Inspection2;
                                                     
1 Annex 1.  Work Programme
2 G/L/214 (2 December 1997) and G/L/300 (18 March 1999)G/VAL/29
Page 2
NOTING, furthermore, Mauritania's intention, should it decide to continue to use preshipment
inspection after implementing the WTO Agreement on Customs Valuation, to limit the use of
preshipment inspection services in the area of customs valuation to post-entry risk assessment
procedure, and to establish a government mechanism to address expeditiously any problems exporters
from other countries might encounter with preshipment inspection services;
NOTING that Mauritania already applies paragraph 2 of the Decision on the Valuation of
Carrier Media Bearing Software for Data Processing Equipment3;
RECOGNIZING Mauritania's indication that this would be a single request for an extension
to delay its implementation of the WTO Agreement on Customs Valuation;
Members, acting pursuant to the provisions of paragraph 1 of Annex III of the WTO
Agreement on Customs Valuation,
DECIDE, in view of the exceptional circumstances set out above, that:
1. Subject to the terms and conditions set out hereunder, Mauritania may delay further the
application of the provisions of the WTO Agreement on Customs Valuation for a period not extending
beyond 31 May 2002.
2. The Government of Mauritania shall report to the Committee on Customs Valuation by
30 November 2000, 30 September 2001 and 1 February 2002 on the progress in fulfilling the work
programme in Annex I and the status of its implementation of the WTO Agreement on Customs
Valuation under the terms and conditions of this Decision.
3. This Decision shall not prejudice the rights and obligations of Mauritania under the WTO
Agreements, in particular those rights and obligations under the WTO Agreement on Customs
Valuation.
                                                     
3 G/VAL/5G/VAL/29
Page 3
ANNEX I
PROGRAMME FOR THE IMPLEMENTATION BY MAURITANIA OF
ARTICLE VII OF THE GENERAL AGREEMENT ON TARIFFS
AND TRADE 1994
Activity 2000 2002
Revision of the
legislation and
regulations in forceAdministrative procedures and
mechanisms
Revision of Article 26 of the
Customs Code
Adoption by Parliament of a law and
its application decrees31 May
31 May31 May
31 May
Training staff - Training of customs officials
and auxiliaries to implement
Article VII of the GATT
- Changeover to Version 3 of
ASYCUDA ++ (technical
assistance and training by
UNCTAD in customs valuation)
- Familiarization of the
auxiliaries with modern
equipment and data-processing31 May
31 May
31 May31 May
31 May
31 May
Information
sensitizationSeminars for the economic partners
(traders, entrepreneurs, etc.)31 May 31 May
Setting up a national
tariff- Anti-fraud campaigns
- Combating under-invoicing- Improved supervision of
frontiers, ports and airports31 May
31 May31 May31 May
31 May31 May
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