WT/TPR/S/133 Trade Policy Review
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III. TRADE POLICY BY MEASURE
(1) OVERVIEW
(i) Import measures
1. Since the first review in 1998, Mali has taken several steps to liberalize foreign trade. The
introduction of the Common External Tariff (CET) of the WAEMU as of 1 January 2000 unified,
simplified and lowered the customs tariff. Taking into account the standing supplementary duties of
the WAEMU and the ECOWAS, levied solely on imports from third countries (including the
community levies of 1.5 per cent ad valorem and the statistical fee of 1 per cent ad valorem ), the
simple average of MFN customs duties actually applied by Mali has gone down from 22.1 per cent in
1997 to 14.6 per cent (tariff applicable in October 2003). Despite these major changes, Mali
continues to give a significant level of protection to agricultural products, thereby reducing the
purchasing power of households. Tariff peaks affect sugar, which is also subject to a special import
tax (TCI), as was already the case at the time of the first review in 1998.
2. Regarding customs valuation, Mali has applied the transaction value since 1 January 2004
(i.e. over three and a half years after 1 June 2000, the time-limit for deferred application of the
relevant WTO Agreement). Reference values also apply to certain products (for example, cotton
fabrics), covering at least 76 tariff lines, which in most cases amounts to a new form of protection. As
part of implementation of the WTO Customs Valuation Agreement, the WAEMU is seeking a
solution to the problem of reference values.
3. Forty-two per cent of Mali’s tariff lines have been bound. As a result of the tariff bindings
made by France on behalf of French West Africa (AOF), the rate of customs duty actually applied by
Mali in 54.3 per cent of the cases appears to be up to 20 percentage points above the bound levels.
4. Mali also applies tariff preferences for local products and traditional handicrafts of WAEMU
or ECOWAS origin, and for certain industrial products manufactured by enterprises approved by the
WAEMU and the ECOWAS; a number of Malian enterprises therefore enjoy free-trade treatment on
the subregional market. The increased flexibility of the WAEMU and ECOWAS rules of origin as of
2003 should further facilitate intra-community trade in industrial products. The functioning of the
free-trade area within the WAEMU and within the ECOWAS is still hampered, however, by several
non-tariff barriers (for example, lack of harmonization of standards for products) and physical barriers
(the many checkpoints on main roads).1
5. Since the first review, Mali has retained its regulations on marking and labelling for certain
imported products which compete with local products (for example, fabrics, cigarettes). All import
transactions are subject to notice of intent to import under the inspection programme and,
consequently, to payment of the contribution to the latter (0.65 per cent of the f.o.b. value); at the time
of the first review, the State was responsible for paying the services of inspectors. Mali has extended
the scope of prohibited imports to include bovine meat and has established a system of authorization
for meat and animals of other species. The import and export of live bovine breeding animals is also
banned without an authorization from the Governments of Mali and of the country concerned; the
Malian authorities explain this requirement by the desire to promote local bovine species, which are
generally better adapted to the climate, and to protect them from diseases such as bovine spongiform
encephalopathy. Trade with Israel is still banned.
1WAEMU Commission (2003b).Mali WT/TPR/S/133
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(ii) Export measures
6. Since it first appeared before the TPRB, Mali has not modified its export regime. Gold and
cotton are the only products subject to export duty (CPS) of 3 per cent and all exports are exempt
from VAT. All export transactions require notice of intent to export under the inspection programme
and, consequently, payment of the contribution to the latter (0.65 per cent of the f.o.b. value). As
regards export subsidies, there is a free enterprise regime which grants tax concessions to approved
enterprises that export 80 per cent of their production; three enterprises currently operating benefit
from this regime.
(iii) Domestic measures
7. Mali has ratified the revised Bangui Agreement (1999), which harmonizes the intellectual
property protection regime of its members with WTO commitments under the TRIPS Agreement. As
a “least developed country” (LDC), Mali has an additional period until 2006 for full implementation
of the TRIPS Agreement. The authorities are actively combating piracy and counterfeiting on the
domestic market with the means available to them.
8. Mali has strengthened the institutional framework with regard to free pricing and competition.
In 2004, this framework was being revised to adapt it to the WAEMU regulations on competition,
which cover anti-competitive practices and State aid, and also to give consumers greater protection.
9. In 1999, Mali revised its Government Procurement Code in order to fight corruption more
effectively; the Code still includes a policy giving preference to Malian enterprises. As a result of the
new practices, the percentage of contracts concluded through private agreement has declined
noticeably in favour of contracts awarded following an open invitation to tender.
(2) MEASURES DIRECTLY AFFECTING IMPORTS
(i) Registration2
10. Mali’s foreign trade regulations stipulate that import transactions may be carried out by
persons who can prove they have the status of importer or by enterprises that have signed an
agreement with the State and in implementation of the latter’s provisions, or by foreign enterprises
under a government procurement contract, or by administrative, technological, professional, scientific
or cultural institutions, or by a public authority for its operational needs.3The requirement of prior
agreement by the Minister of Trade for foreign persons wishing to engage in such activities was
abolished in 2001.4Some commercial activities may nevertheless be reserved for Malian nationals by
decree (for example, the import of arms and ammunition).
11. The exercise of commercial activities is subject to registration in the Register of Commerce or
the Directory of Crafts. The required formalities may be carried out at the Enterprise Formalities
Centre (CFE) within the Chamber of Commerce and Industry of Mali (CCIN). Applications are
usually processed within 48 hours and the information sent to the administrative departments
concerned (for example, the National Directorate for Taxation, the National Directorate for Statistics
and Data Processing Department (DNSI)), and a tax identification number is issued.5With the
2The sources consulted were IMF (2004) and UNCTAD (2000).
3Decree No. 00-505/P-RM of 16 October 2000.
4Law No. 01-142 of 7 June 2001.
5“Guide du créateur d’entreprise au Mali ” [on line]. Available at
http://www.chez.com/afriquentreprendre/mali.html [20 November 2003].WT/TPR/S/133 Trade Policy Review
Page 30
exception of some occupations (for example, cattle exporters), the payment of an import-export
business tax is required and the amount is determined on the basis of turnover.6
(ii) Customs procedures
12. Since the first review of its trade policy, Mali has adopted a new Customs Code, which came
into effect on 1 January 2002.7Its implementing provisions are determined in orders by the Minister
of the Economy and Finance, but the majority of these are still at the draft stage. According to the
new Code, the type of customs regime requested may be definitive (import or export) or suspensory
(transit, storage depot, industrial warehouse, in-bond factory (production under customs control),
temporary admission, temporary import, temporary export). Goods transported in bond or under a
suspensory customs regime must be covered by security.
13. According to the new Customs Code, a single detailed declaration (DDU) is used for imports
and exports and this requirement has applied since 1 January 2004. Only approved customs agents
may carry out customs clearance operations, and this is a new feature since the first review of trade
policy. Approval from the Minister in charge of the customs is needed in order to engage in the
activity of customs agent and foreigners may only be given approval under conditions of reciprocity
for Malians in their country of origin.
14. All approved customs agents may draw up DDUs provided that their offices are
computerized. If this is not the case, the declaration is made out manually. Customs procedures have
been automated since 1985 using the automated customs system (ASYCUDA), which covers 95 per
cent of current traffic.
15. A DDU must be accompanied by the following documents: under the inspection programme
a notice of intent to import and an inspection certificate; for customs clearance operations, the
invoice, a declaration attesting to the value (or if applicable the reference value), a certificate of origin
where necessary, and the other usual documents (insurance, status, tax identification of the importer).
16. Mali’s import inspection programme (PVI) was introduced in 1989 and notified to the WTO
in 1998.8It applies to imports whose f.o.b. value is CFAF 3 million or more and which are not
exempt from inspection as a result of an order.9These must be the subject of a prior import
declaration (DPI) issued by the company COTECNA (which replaced the Société Générale de
Surveillance ), responsible for the PVI since 1 October 2003 following an invitation to tender.10After
it has inspected the goods, the COTECNA issues an inspection certificate (or “a notice of refusal to
issue a certificate”), which importers attach to their customs declaration dossiers. All import
transactions, whether or not subject to the PVI, must pay the contribution for the PVI, which is around
0.65 per cent of the f.o.b. value of the goods imported and is payable by the importer; until 2000, it
6The business tax amounts to 35 per cent of turnover, of which 10 points correspond to the
contribution and 15 points to rental value.
7Law No. 01-075 of 18 July 2001.
8WTO document G/PSI/N/1/Add.7 of 24 February 1998, which concerns Decree No. 89-196/P-RM of
15 June 1989.
9The following are exempt from inspection: gold, precious stones, works of art, ammunition, arms and
explosives, live animals, fresh produce, wood, scrap metal, plants and flowers, fertilizer, cinematographic films,
newspapers and periodicals, personal effects and gifts, parcels, commercial samples, crude petroleum,
donations, serums and vaccines, vehicles in Chapters HS 8702, 8703 and 8704, and imports by government
departments, diplomatic or consular missions and United Nations agencies for their own use.
10“Programme de vérification des importations: beaucoup de bruit pour rien ? ”,L’Essor , 4 July 2003
[on line]. Available at http://www.malipages.com/presse/news_07_03/news_0003.asp [18 November 2003].Mali WT/TPR/S/133
Page 31
was paid by the Government.11The aim of the PVI is to ensure better control over the fiscal revenue
collected by the customs; overall, 46.3 per cent of budget revenue (excluding grants) was levied by
the customs in 2002, a slight decrease in comparison with 1999.
17. A DDU must be accompanied by the following documents: for the inspection programme, a
notice of intent to import and an inspection certificate; for customs clearance operations, the invoice, a
declaration attesting to the value (or if applicable the reference value), a certificate of origin where
necessary, and the other usual documents (insurance, status, tax identification of the importer). When
the DDU has been submitted, customs clearance may begin and the time it takes ranges from two to
six hours.
18. The goods may not be released until all duties and taxes have been paid, unless there is a
clearance credit or a credit for duties and taxes. In addition, importers must make an advance
payment on several levies and taxes (ADIT), at a rate of 3 per cent of the c.i.f. value for operators in
the formal sector and 13 per cent for operators in the informal sector. The advance is refunded to
importers once they have paid the levies and taxes due.
(iii) Customs valuation
19. The WAEMU’s regulations on customs valuation were adopted in 1999 and came into effect
in Mali on 1 January 2004 following the establishment of national regulations and the implementation
of a training programme.12One of the two relevant WAEMU instruments fully incorporates the
provisions of the Agreement on Implementation of Article VII of the General Agreement on Tariffs
and Trade 1994 (Customs Valuation Agreement)13; Mali requested deferral of the Agreement’s
application for five years pursuant to the principle of special and differential treatment in favour of
developing countries, and this period ended on 1 June 2000. The second instrument adopted by the
WAEMU establishes a common system of reference values.
20. The common system of reference values is applied nationally. The member States of the
WAEMU propose to the WAEMU Commission goods to appear on a list of goods subject to
reference values, which is updated every six months. The WAEMU member States draw up domestic
lists and decide on reference values, which are used to determine the basis for calculating duties and
taxes. The list provided to the WTO Secretariat by the Malian authorities dates from
16 September 2003 and comprises at least 76 tariff lines, chiefly fabrics (Table AIII.1).14The scheme
applies only to goods not originating in the WAEMU.
(iv) Customs levies
(a) Overview
21. As far as import duties are concerned, Mali grants at least most-favoured-nation (MFN)
treatment to all countries. Imports other than those eligible for exemption or preferential treatment
given to goods originating in the WAEMU are subject to import duties, composed of the following: a
11According to the Secretariat’s report for the review of Mali’s trade policy in 1998, “The cost of
preshipment inspection by the SGS (borne entirely by the Malian State) comes to 0.95 per cent of the f.o.b.
value, with a minimum of CFAF 120,000 per inspection”. (WTO document WT/TPR/S/43, Chapter III,
page 27.)
12Circular No. 02-020/DGD-SDRE of 7 September 2003.
13Regulation No. 5/99/CM/UEMOA. See Order No. 02-2589/MEF-SG and Instruction No. 004/MEF-
SG of 31 December 2002.
14Order No. 03-2034/MEF-SG/MCPEA/MEF of 16 September 2003.WT/TPR/S/133 Trade Policy Review
Page 32
customs duty (DD), the statistical fee (RS), the WAEMU community solidarity levy (PCS) and the
ECOWAS community levy (PC). Domestic taxes (VAT and excise duty) are also levied by the
customs on imports of any origin.
(b) Import duties
Level of customs duty actually applied
22. In October 2003, Mali’s tariff was composed of 5,492 10-digit tariff lines, for the most part
based on the WAEMU’s Tariff and Statistical Nomenclature.15This in turn is based on the 2002
version of the Harmonized Commodity Description and Coding System (HS). The customs duty
varies according to the category of product: staple goods (0 per cent); basic commodities, including
basic raw materials, capital goods and specific inputs (5 per cent); inputs and intermediate goods
(10 per cent); and final consumer goods (20 per cent). The final consumer goods category comprises
a large number of agricultural products, which therefore benefit from a higher level of protection than
non-agricultural products, even though the former are the largest item in consumers’ budgets.
23. The introduction of the WAEMU’s CET has replaced the customs duty and the fiscal import
duty with a single DD and, consequently, unified the customs tariff. Another major change since the
first review is the decrease in the maximum rate of duty from 35 per cent to 20 per cent
(Table AIII.2), which has noticeably narrowed the standard variation. These changes, together with
the reclassification of imports, have greatly lowered the average tax on products which are largely
imported, particularly cereals (70 per cent less) and sugar and confectionery (60 per cent less).
Nevertheless, the CET imposes a maximum customs duty of 20 per cent on food products, as was
already the case under the national tariff structure.
24. In addition to the DD, goods not originating in the WAEMU and put up for consumption are
subject to standing supplementary duties: the WAEMU’s RS, at a level of 1 per cent16, the WAEMU’s
PCS, amounting to at a level of 1 per cent17, and the ECOWAS PC, at a figure of 0.5 per cent. The
PCS is payable to the WAEMU and collected on its behalf, whereas the RS and the ECOWAS PC go
to the State’s budget. The simple average of MFN customs duties and standing supplementary taxes
is 14.6 per cent (duties actually applied, Table III.1), in comparison with a simple average of 22.1 per
cent in 1997.
15According to information provided to the Secretariat by the WAEMU Commission (“ Point de la
mise enœuvre des réformes communautaires: République du Mali ”), dating from October 2003, Mali’s tariff
shows the following divergences in comparison with the original CET: 53 tariff lines in Mali’s current tariff do
not have any equivalent in the original CET; 31 tariff lines in the original CET (mainly vegetables, machinery
and appliances) do not appear in Mali’s current tariff; and 18 tariff lines in the original CET are not classified in
the same way in Mali’s tariff.
16Goods acquired in the context of financing by foreign partners are exempt, subject to a specific
clause on exemption from any fiscal or parafiscal levy, and goods imported in accordance with diplomatic
privilege (Regulation No. 2/2002/CM/UEMOA).
17Additional Act No. 4/96.Mali WT/TPR/S/133
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Table III.1
Breakdown of customs duties, rates actually applied and final bound rates of Mali, October 2003
(Percentage)
Tariff
Customs
dutyRate actually
appliedUruguay Rounda
1. Tariff lines bound (as a percentage of all tariff lines) 42.0 42.0 42.0
2. Tariff lines eligible for duty-free entry (as a percentage of all tariff lines) 1.2 0.0 0.5
3. Duties other than ad valorem (as a percentage of all tariff lines) 0.0 0.0 0.0
4. Tariff quotas (as a percentage of all tariff lines) 0.0 0.0 0.0
5. Duties other than ad valorem , without any ad valorem equivalent (as a
percentage of all tariff lines)0.0 0.0 0.0
6. Simple arithmetic average 12.1 14.6 29.6
Agricultural products (HS 01-24) 15.0 17.5 57.5
Non-agricultural products (HS 25-97) 11.6 14.1 16.9
WTO agricultural productsb14.2 16.7 58.8
WTO non-agricultural productsc11.8 14.3 14.5
7. Domestic tariff “peaks” (as a percentage of all tariff lines)d0.0 0.0 0.0
8. International tariff “peaks” (as a percentage of all tariff lines)e41.2 41.2 49.2
9. Standard variation in rates applied 6.9 6.9 24.9
10. “Nuisance” rates applied (as a percentage of all tariff lines)f0.0 0.0 0.0
aBindings by Mali during the Uruguay Round and by France on behalf of Mali.
bWTO Agreement on Agriculture.
cExcluding petroleum products.
dThe domestic tariff “peaks” correspond to duties that are higher than three times the simple arithmetic average of the rates
applied (indicator 6).
eThe international tariff “peaks” correspond to duties that exceed 15 per cent.
fThe “nuisance” rates are rates that exceed 0 but are equal to or less than 2 per cent.
Note: Indicators 1 to 5 are calculated on the basis of 5,492 tariff lines in 2003. The other indicators are based on the 2,307 bound lines.
Source: WTO Secretariat calculations based on data provided by the Malian authorities; WTO, Consolidated Tariff Schedules (CTS)
Database
25. As was the case at the time of the first review in 1998, Mali also applies a special import tax
(TCI) on imports of sugar from third countries (55 per cent), but the TCI on wheat flour, which
existed at the time of the first review, was abolished on 17 August 2001. The TCI is a nationally
applied additional protection mechanism within the WAEMU to protect domestic producers of basic
commodities against competition from imported products18and it is not planned to eliminate it. The
Malian authorities indicate that imported sugar is subsidized by exporters and the aim of the TCI is to
offset this unfair competition. Mali does not apply the TDP.
Dispersion of duties actually applied
26. The grouping of products into four major categories under the CET has considered lessened
the dispersion of duties since the first review of Mali’s trade policy. As far as customs duties are
concerned, currently 79 per cent of tariff lines are almost equally divided between the 5 and 20 per
cent rates (Chart III.1). Mali has also lowered the peak in rates actually applied from 36 per cent to
22.5 per cent (Table AIII.2). Application of the 55 per cent TCI on sugar, which already existed at the
time of the first review, means that the maximum rate actually applied rises to 77.5 per cent.
18Annex No. 2 to Regulation No. 6/99/CM/UEMOA on adoption of the TCI specifies that the TCI
automatically applies to certain products: condensed milk, crude vegetable oils, refined vegetable oils, meat
products, sugar, double tomato concentrate, cigarettes and cigarillos, detergent powder, matches, jute sacks,
polypropylene bags (for sugar), and batteries.WT/TPR/S/133 Trade Policy Review
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(41.2)
(19.8)(37.8)
(1.2)
050010001500200025003000
Duty free 5 10 200102030405060708090100
The figures in brackets correspond to the percentage of the total number of lines.
WTO Secretariat calculations based on data provided by the Malian authorities.Chart III.1
Breakdown of customs duties, October 2003
Number of tariff lines
Note:
Source :Percentage
Number of lines (as a percentage of total)
Cumulative percentage
Escalation of duties actually applied
27. Mali has a tariff regime (based on the WAEMU’s CET) under which the manufacturing
sector has actual levels of protection that are higher than those indicated by the nominal rates
(Chart III.2). For example, the simple average of tariffs on unprocessed or semi-processed products
are lower than the simple average imposed on final products, with the exception of certain sectors
such as machinery and equipment, where finished products come under category 1 of the WAEMU’s
CET, in other words, basic commodities.Mali WT/TPR/S/133
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0510152025
Allproducts
Foodproducts,
beveragesandtobacco
Textilesandclothing
Woodandarticles
ofwood
Paperandarticlesof
paper;printingand
publishing
Chemicals
Non-metallicmineral
products
Basemetal
industry
Articlesofmetal,
machineryandequipment
Othermanufacturing
industriesChart III.2
Escalation of duties actually applied, October 2003
Percentge
NotapplicableUnprocessed
productsSemi-processed
productsFinished products
Note:
Source :The groups of products are defined according to the two-digit ISIC.
WTO Sec retariat calculations based on data provided by the Malian authorities.Agriculture
Miningandquarrying
Relationship between applied duties and bound duties
28. The analysis of Mali’s tariff bindings undertaken by the Secretariat using the database
compiled for this purpose19shows that the bindings affect 42 per cent of Mali’s tariff lines
(Table III.1). These bindings are the result of two distinct processes: the tariff concessions made by
France on behalf of French West Africa (AOF) at a time when Mali Faso was a French colony; and
Schedule XCIV – Mali resulting from the Uruguay Round. According to the analysis, Mali bound
duties applicable to agricultural products at a ceiling of 60 per cent, with the exception of those
included in Schedule XCIV – Mali annexed to the GATT 1947 and those applicable to products in
Chapters 44 (wood and articles of wood), 81 (other base metals), and 92 (musical instruments) of the
Harmonized System. Other duties and taxes on imports of the same products were bound at 50 per
cent.
29. The rate of customs duty actually applied is below the levels included in Schedule XCIV –
Mali resulting from the Uruguay Round. It should be noted, however, that if the tariff bindings prior
to the Uruguay Round are taken into account, for 54.3 per cent of the lines the duties actually applied
by Mali are up to 20 percentage points higher than the bound level (Table AIII.2). This is the case for
many Chapters in the Harmonized System, in particular Chapters 3 (fish and fish products), 4 (milk
19Consolidated Tariff Schedules (CTS) Database. This Database was created as a result of a decision
by the WTO Committee on Market Access taken on 27 November 1998. It contains all information on
concessions on goods in a format that is useful for analytical purposes (MS-Access 97), without, however,
prejudging the legal status of these concessions. The WTO Members can amend the information given under
their names.WT/TPR/S/133 Trade Policy Review
Page 36
and dairy produce), 34 (soap), 39 (plastics) and 52 (cotton), 54 (man-made fibres), 61 and
62 (clothing), 64 (footwear), and 85 (electrical machinery and equipment). Two of the countries
affected by the question of tariff concessions made by France on behalf of the AOF, namely Côte
d’Ivoire and Senegal, have renegotiated these tariff concessions under Article XXVIII since the end of
the Uruguay Round. When Mali first appeared before the TPRB, the Secretariat indicated the
following: “With the introduction of the TEC, the WAEMU Commission intends to renegotiate the
tariff concessions of all member countries, including those on the old lists for which bindings were
made at a time when the countries were colonies.”20The WAEMU Commission has informed the
Secretariat that this question is under consideration and it is still planned to draw up a common list of
tariff bindings.
Tariff preferences
30. Mali grants exemption from import duties for imports of goods eligible for the transitional
preferential tariff regime of the WAEMU.21This regime has been in effect since 1 July 1996 and it
allows for full exemption from MFN customs duties for local products and traditional handicrafts
contained in an exhaustive list.22Industrial products from producing enterprises approved by the
WAEMU Commission have also been eligible for full exemption since 1 January 2000. Applications
for approval are made by member States and approvals are the subject of decisions by the WAEMU.23
The number of industrial products concerned increased from 948 to 2,359 between May 1998 and the
end of 200224, and several Malian enterprises have been approved under the exemption regime.25
Approved products must show the mark of origin on their packaging.
31. Local products and handicrafts that are not included in the exhaustive lists, as well as
industrial products originating in the WAEMU but not approved under the preferential regime, are
subject to import duties but not to the PCS and the PC.
32. Petroleum products (except for lubricants) are not subject to the PCS.
33. Mali has also granted exemption from import duties (DD, PC, PCS) for imports of goods
eligible for the ECOWAS preferential regime since 1 January 2004. This regime provides total
exemption from MFN customs duties for local products and traditional handicrafts, as well as
industrial products produced by approved enterprises. Applications for approval are dealt with by a
20WTO document WT/TPR/S/43 of 2 October 1998, page xii.
21Additional Act No. 4/96 (WTO document G/RO/N/35 of 24 September 2001), as amended by
Additional Act No. 1/97 and Additional Act No. 4/98. Regulation No. 4/2001/CM/UEMOA allows exemption
from application of the CET for imports of inputs taxed at a higher rate than certain finished products. These
are admitted under a suspensory customs regime if they are to be used to manufacture pharmaceuticals
Chapter 30 of the HS), books, brochures and printed matter (49 01), or certain machinery, appliances and parts
thereof (84 32 10 00 00; 84 32 30 00 00; 84 32 90 00 00; 84 37 10 00 00; 84 37 80 00 00). In the CET structure,
pharmaceuticals are considered social products in the zero category (no customs duty applies) and inputs used to
manufacture pharmaceuticals are therefore also exempt.
22Annexes 1 and 2 to Additional Act No.4/96.
23Decisions Nos. 04/96/COM/UEMOA, 03/98/COM/UEMOA, 04/98/COM/UEMOA,
01/99/COM/UEMOA and 01/2000/COM/UEMOA.
24UEMOA Commission (2003b).
25SUKALA-sa (17 01 99 10 00; 22 07 10 90 00); SIECO (28 06 10 00 00; 28 07 00 00 00; 28 28 90
10 00; 28 51 00 00 00; 34 01 20 00 00); SODEMA (33 04 99 00 00; 34 01 11 90 00; 34 02 20 00 00; 34 05
40 00 00); SONATAM (36 05 00 00 00); Compagnie Commerciale et Industrielle du Mali (39 17 23 10 00);
SOMEPAC (48 08 10 00 00; 48 19 20 00 00); Manufacture Africaine “Le BELIER” (55 11 10 00 00). See
http://www.izf.net/izf/Guide/Mali/TPCmali.htm [27 November 2003].Mali WT/TPR/S/133
Page 37
national approval commission and are then sent to the ECOWAS administrative departments, which
circulate the list to other member States. Mali has not yet established such a commission.
34. Applications to benefit from preferences for any product of WAEMU or ECOWAS origin
must be substantiated by a certificate of origin.
(c) Domestic taxes
Excise duty
35. Mali still imposes a special tax on certain products (ISCP) of any origin (including from the
WAEMU), and on those produced locally. The main changes since the first review are the removal of
petroleum products from the ISCP regime (see below), the addition of cosmetic products, the increase
in the rate of the ISCP following the introduction of the WAEMU regulations on excise duty and the
taxation of petroleum products (Table III.2).26The basis is the c.i.f. value.
36. Petroleum products are subject to the domestic tax on petroleum products (TIPP), which has
replaced the ISCP since July 2001 following the introduction of the WAEMU regulations on the
taxation of petroleum products (Table III.2). The rates vary depending on the product: 5, 6, 10, 25, 93
and 125 per cent.27The basis is the c.i.f. value. According to the Malian authorities, 40 per cent of
the revenue collected by the customs comes from petroleum products.
Table III.2
Special tax on certain products (ISCP), 1998 and 2004
(Percentage)
Nomenclature Product 1998 2004
08 02 90 10 00 Cola nuts 15 25
22 02 10 00 00 Mineral water 10 10
22 03 00 10 00 Beer made from malt in containers of 50 cl or less 30 45
22 03 00 90 00 Other beer made from malt 20 45
22 04 10 00 00 Sparkling wine 30 45
22 04 21 00 00 Other wine 20 45
22 04 29 00 00 Other wine 20 45
22 04 30 00 00 Other wine 20 45
22 05 10 00 00 Vermouth 5 45
22 05 90 00 00 Vermouth 5 45
22 06 00 10 00 Beer other than malt beer 20 45
22 06 00 90 00 Other 90 45
22 07 10 10 10 For medicinal use n.a. 45
Table III.2 (cont'd)
26The member States of the WAEMU have adopted common regulations with the objective of
harmonizing legislation on excise duty (Directive No. 3/98/CM/UEMOA). Under these regulations, excise duty
is imposed on tobacco, tobacco products, alcoholic and non-alcoholic beverages (with the exception of water);
in addition, four products selected from a common list of nine products – coffee, cola, wheat flour, edible oils
and fats, perfumery and cosmetic products, tea, arms and ammunition – may be made subject to excise duty.
The rate of excise duty is fixed freely by each member State within specified ranges. The member States of the
WAEMU have also adopted common regulations with the objective of harmonizing legislation on the taxation
of petroleum products (Directive No. 6/2001/CM/UEMOA). Petroleum products are subject to excise duty.
The member States of the WAEMU are free to fix its level, but must gradually narrow the gap between
individual products.
27IMF (2004).WT/TPR/S/133 Trade Policy Review
Page 38
Nomenclature Product 1998 2004
22 07 10 90 00 Undenatured ethyl alcohol 90 45
22 07 20 00 00 Ethyl alcohol and other spirits n.a. 45
22 08 20 00 00 Spirits obtained by distilling grape wine or grape marc 90 45
22 08 30 00 00 Whiskies 90 45
22 08 40 00 00 Rum and tafia 90 45
22 08 05 00 00 Gin and geneva 90 45
22 08 60 00 00 Vodka 90 45
22 08 70 00 00 Liqueurs and cordials 90 45
22 08 90 00 00 Other 90 45
24 02 10 00 00 Cigars 40 25
24 02 20 00 00 Cigarettes containing tobacco 40 25
24 02 90 00 00 Other 20 25
24 03 91 00 00 Homogenized tobacco 20 25
24 03 99 00 00 Other 20 25
33 01 Essential citrus fruit oils n.a. 15
33 03 Perfumes and toilet waters n.a. 15
33 04 Beauty or makeup products n.a. 15
33 07 Pre-shaving, shaving or after-shave preparations n.a. 15
93 06 21 00 00 Cartridges 20 45
93 06 21 00 90 Parts n.a. 45
93 06 29 00 00 Other 20 45
93 06 30 00 00 Other 20 45
93 06 30 00 90 Parts n.a. 45
n.a.: Not applicable.
Source :Malian authorities.
Value added tax (VAT)
37. As part of the harmonization of VAT legislation in the WAEMU member States28, Mali has
considerably simplified and unified its VAT regime since 2000. The WAEMU regulations provide
for a single rate of VAT on a common basis and at a convergent rate, with the exception of common
exemptions; in Mali, the general rate of VAT is 18 per cent. VAT on imports is calculated on the
c.i.f. price plus import duties, with the exception of the PCS and ISCP, where applicable.
38. Pursuant to the WAEMU regulations, the VAT exemptions granted by Mali concern
deliveries of medicines and pharmaceuticals, unprocessed food products and basic food commodities,
banking operations and the supply of insurance and reinsurance, which are subject to special taxation
(Chapter IV(5)(iv)); imports of goods whose delivery is exempt from VAT within Mali; and
international exports and transport.
39. Consequently, Mali has abolished the regime that was in effect at the time of the first review
of its trade policy, namely VAT of around 15 per cent and a reduced rate of 10 per cent, which was
only partly covered in view of the large number of exemptions. Another result of the reform of VAT
has been the amalgamation of the VAT applicable, the contribution for the supply of services (CPS)
and the tax on the supply of services (TPS).
28Directive No.2/98/CM/UEMOA.Mali WT/TPR/S/133
Page 39
(d) Exemptions from import duty and domestic taxes
40. Mali grants exemption from customs duty to enterprises approved under the Mining Code
(Chapter IV(3)(i)), free enterprises approved under the Investment Code (Chapter II(3)(e)), tourism
enterprises and hotels, and, under the special Code on real estate investment, enterprises building
social housing29; there may also be exemptions for projects approved under regimes A and B of the
Investment Code, at the discretion of the Minister of Trade (Chapter II(3)(e)). The annual amount of
revenue lost as a result of the exemptions granted depends on the level and nature of the investment
(for example, the opening of new goldmines). In 2003, exemptions (of all types) amounted to
CFAF 35.8 billion (US$59.7 million), while in 2001 the figure was CFAF 48.2 billion
(US$80.3 million), mainly because of the equipment imported by the holder of a new mobile
telephony licence. The amount of exemptions granted under the Mining Code in 2003 amounted to
CFAF 2.8 billion (US$4.7 million).
41. Furthermore, the State of Mali takes responsibility for import duty and domestic taxes on
imports for government procurement financed from external funds pursuant to an agreement between
the State of Mali and the source of the funds.
(v) Rules of origin
42. The WAEMU’s new rules of origin came into effect on 1 January 200330and have been
incorporated in full by the ECOWAS.31Originating products are products wholly obtained or those
that have undergone sufficient working or processing in a member State (with the exception of
products manufactured in free zones or under suspensory customs regimes). Local products and
traditional handicrafts32, as well as those in which at least 60 per cent of the raw materials used to
manufacture them comes from the country in question, are also wholly obtained.
43. Products obtained are defined according to two rules: a change in tariff classification in one of
the first four digits of the Tariff and Statistical Nomenclature, although there is a list of exceptions33;
or community value added of 30 per cent or more of the ex-factory cost price excluding tax (the
WAEMU’s former rules of origin defined the threshold of community value added at 40 per cent).34
(vi) Prohibitions and products subject to authorization, sanitary and phytosanitary
measures
44. Despite the amendments made to the regulations on the foreign trade regime in 200035and
notified to the WTO by Mali in 200136, two regimes still exist: liberalized trade; and prohibitions,
either absolute or restrictive.37The liberalized trade regime remains unchanged. A notice of intent to
29Ordinance No. 92-028/P-CTSP of 14 May 1992.
30Additional Protocol No.III establishing the rules of origin of the WAEMU.
31Protocol A/P1/1/03.
32The following are deemed to be local products: animal, mineral or plant products that have not
undergone any industrial processing. The following are considered to be traditional handicrafts: articles
generally made by hand, with or without the help of tools, instruments or devices directly worked by the
craftsman.
33Regulation No. 12/2002/CM/UEMOA.
34Regulation No. 13/2002/CM/UEMOA.
35Decree No. 00-505/P-RM of 16 October 2000.
36WTO document G/LIC/N/1/MLI/1 of 27 August 2001 updating WTO document G/LIC/N/3/MLI/1
of 10 June 1997.
37WTO documents G/LIC/N/3/MLI/1 of 10 June 1997 and G/LIC/N/1/MLI/1 of 27 August 2001.
Decree No. 00-505/P-RM of 16 October 2000.WT/TPR/S/133 Trade Policy Review
Page 40
import (DPI) is still required, although Mali’s latest notification to the WTO (2001) states that this
document is issued without any limit as to value or volume.38The authorities explain that this
requirement is for statistical reasons in order to monitor foreign trade trends under the Import and
Export Programme (IMEX).
45. As regards the prohibition regime (Table AIII.3), the main change since 1998 has been the
extension of the scope of the absolute prohibition regime, particularly to bovine meat (which was
subject to an authorization in 1998), as well as to alcoholic beverages in sachets (which may not be
sold or manufactured in Mali).39The scope of application of the restrictive regime has also been
extended, even though some restrictions have not changed. This is the case for imports of cigarettes
and tobacco, inter alia , for which Ministry of Trade authorization is still required. The Malian
authorities explain this requirement by the highly sensitive nature of the cigarettes and tobacco sector,
on the one hand because of its contribution to the national budget (particularly in terms of customs
duty and ISCP) and, on the other, because of the risk of tobacco consumption for the population.
46. Mali has no official relations, including trade relations, with Israel, as was the case at the time
of the first review.
(vii) Technical standards and accreditation procedures40
47. Since the first review of its trade policy, Mali again became a subscriber member of the
International Organization for Standardization (ISO) in 1999, which allows it to maintain contact with
the ISO and to adopt international standards.41For the time being, Mali is not in a position to become
a full member, which would allow it to have some say in the work of the ISO and to participate in
drawing up standards deemed to be of importance for Mali’s economy.
48. At the national level, neither the regulatory framework42nor the institutional framework have
changed since 1998. The National Industry Directorate (DNI) within the Ministry of Trade acts as the
secretariat of the National Standardization and Quality Control Council43, and seven technical
committees carry out technical work in the following sectors: cereals and their products, fruit,
vegetables and oilseeds; textiles, hides and skins; chemicals and the environment; civil engineering
and building materials; food products of animal origin; and electronics. These committees were set
up in 1994 and bring together various actors in the relevant areas. Their work has led to the
introduction of 93 national standards; the only standards currently in effect are international standards
(for example, the Codex Alimentarius of the WHO and FAO).
49. Concerning accreditation, Mali receives support from the WAEMU, which has launched a
subregional programme for the creation of an accreditation, standardization and quality promotion
system, with financial support from the EU and technical support from the UNIDO. The programme
extends over three years (2001-2004) and aims, inter alia , to establish a regional accreditation
38The document is available from the single window set up for this purpose within the Ministry of
Trade. It is valid for six months and may be renewed once for three months.
39Order No. 01-3442/MICT-SG of 16 October 2001, amended by Order No. 03-0878/MICT-SG of
2 May 2003.
40The main source is the WAEMU document “ Programme pour la mise en place d’un système
d’accréditation, de normalisation et de promotion de la qualité ”.
41http://www.iso.org
42Law No. 92-013/AN-RM of 17 September 1992 and its Implementing Decree No.92-235/P-RM of
1 December 1992.
43The National Standardization and Quality Control Council has not included adoption of Annex III to
the WTO Agreement on Technical Barriers to Trade in its agenda.Mali WT/TPR/S/133
Page 41
secretariat, to set up or strengthen standards documentation centres, to harmonize procedures for the
preparation of standards, and to promote quality in enterprises.
(viii) Marking and labelling requirements
50. There has been no change since 1998 in respect of marking and labelling requirements. Some
imported products – cigarettes, matches, batteries, yarn for weaving and fabrics – must show on the
packaging indications of the destination, for example, “sale to Mali”, and the identification number of
the importer or his address (Table AIII.4). In each case, the imports affected compete with domestic
products, which must indicate “manufactured in Mali”. The Malian authorities explain this
requirement by the need to distinguish between lawfully imported products or Malian products and
those entering through informal channels in order to combat fraud and smuggling.
(ix) Contingency measures
51. At the time of the first review of its trade policy, Mali did not have any domestic legislation
on anti-dumping, countervailing or safeguard measures. Since then, the WAEMU has adopted
common regulations on safeguard measures (1998)44; Mali has not yet had recourse to these
regulations and no safeguard measures have been taken. A WAEMU Anti-dumping Code will come
into effect on 1 July 2004 and fully incorporates the relevant WTO provisions.45
(x) State trading
52. Mali has undertaken a far-reaching privatization programme since the first review. The State
nevertheless continues its policy of intervening directly in some sectors of the economy (Table III.3).
At the time of the first review, the Mali National Tobacco and Matches Company (SONATAM), a
State enterprise that has been partly privatized since 2000 (Table III.3), had a monopoly on imports of
tobacco products and matches, but this is no longer the case. Matches may be freely imported and
other operators may be authorized to import tobacco and cigarettes subject to a decision by the
Minister of Trade (section (2)(vi)).
53. The Malian authorities have not yet made any notification to the WTO on State trading
enterprises within the meaning of Article XVII of the GATT.
44Regulation No. 14/98/CM/UEMOA.
45Regulation No. 9/2003/CM/UEMOA.WT/TPR/S/133 Trade Policy Review
Page 42
Table III.3
State holdings in the capital of State enterprises, 1998 and 2003
Enterprise Main activityState holding
in 1998
(percentage)State holding
in 2003
(percentage)
Primary:
FRUITEMA
Abattoir frigorifique de Bamako
Compagnie malienne de développement du textile (CMDI)
SEPAV MALI
Secondary:
Complexe sucrier du Kala Supérieur (SUKALA-SA)
Éditions imprimeries du Mali (EDIM)
Huilerie cotonnière du Mali (HUICOMA)
Société nationale des tabacs et allumettes (SONATAM)
Société de gestion et d'exploitation des mines d'or de Kalana
(SOGEMORK)
Société des conserves du Mali (SOMACO-SA)
EMBAL MALI
Compagnie malienne des textiles (COMATEX)
Industries Textiles du Mali (ITEMA)
Société malienne de produits chimiques (SMPC)
Société malienne d'études et de construction de matériel agricole
(SMECMA)
Usine malienne des produits pharmaceutiques (UMPP)
Électricité du Mali (EDM)
SOMILO
SOMISY SA
SEMOS SA
YATELA SA
MORILA SA
SEPT SA
Tertiary:
Banque nationale pour le développement agricole (BNDA)
Banque malienne de la solidarité (BMS)
Banque de l’habitat du Mali (BHM)
Banque de développement du Mali (BDM)
Banque malienne de crédits et dépôts (BMCD)
Agence des zones industrielles du Mali (ACI-SA)
Société d’équipement du Mali (SEMA)
Compagnie nationale d’assurance et réassurance (CNAR)
Entreprise malienne de maintenance (EMAMA)
Mali Tombouctou Air Service (MALITAS)
Société nationale de recherches et d’exploitation des ressources
minières du Mali (SONAREM)
Air Mali
Compagnie malienne de navigation (COMANAV)
Régie des chemins de fer du Mali (RFCM)
Société navale malienne (SONAM)Sale of fruit and vegetables
Slaughterhouse
Cotton
Poultry products
Sugar
Publishing, printing
Oil and soap
Tobacco and matches
Mining
Canning
Plastic bags
Textiles
Textiles
Packaging and marketing of
phytosanitary products and
agricultural fertilizer
Agricultural machinery
Pharmaceuticals
Generation and distribution of
energy
Mining
Mining
Mining
Mining
Mining
Phosphates
Banking
Banking
Banking
Banking
Banking
Real estate
Real estate
Insurance
Maintenance
Air transport
Mining exploration
Air transport
River transport
Rail transport
Shipyard10
100
60
0
40
10
40
100
20
20
n.a.
20
33.3
20
n.a.
100
97.2
51
20
18
n.a.
n.a.
n.a.
39.5
n.a.
15
20
100
50
20
87
87
28.3
100
10
100
100
12.8Closed
15
60
30a
40
10
96a
35
20
Closed
20a
20
Being liquidated
Being liquidated
44.4a
100
40
51
20
18
20
18
35.8a
39.5
7.16
15
20
Merger with
the BDM
51
0
0
Closed
Closed
Closed
Liquidated
100
100
Liquidated
Table III.3 (con't)Mali WT/TPR/S/133
Page 43
Enterprise Main activityState holding
in 1998
(percentage)State holding
in 2003
(percentage)
ORT
Société nationale des télécommunications du Mali (SOTELMA
Pari Mutuel Urbain du MALI (PMU-Mali)
Société malienne de matériel de travaux publics (SLMTP)
SIMANATourism
Telecommunications
Organization of betting and
horse racing
Leasing of public works
machinery
Sale of agricultural machinery100
100
75
80
100Being liquidated
100
75
Liquidated
Closed
a State purchase of the shares of the CMDT.
n.a. Not applicable.
Source: Malian authorities.
(3) MEASURES DIRECTLY AFFECTING IMPORTS
(i) Registration
54. The registration formalities applicable to imports of goods for commercial purposes also
apply to exports (section (2)(i)); these formalities bestow the title of trader with the status of importer
and holder of an import-export permit. In addition to traders, producers such as livestock breeders,
craftsmen or their associations may also export their production.
(ii) Customs procedures
55. A declaration of intent to export must be made for any export transaction and 0.6 per cent of
the f.o.b. value is payable for the PVI. The DDU is also used for export transactions under the same
conditions as for imports (section (2)(ii)). Approval from the Foreign Exchange Board is also
required. Any export transaction exceeding CFAF 1 million must be domiciled with an approved
bank, which must ensure the repatriation of the sums involved.46All export earnings must be
repatriated and converted into CFA francs within 180 days.
56. Products for export are inspected by the COTECNA, which delivers an inspection certificate,
unless they are exempt from this formality.
(iii) Export duties and taxes
57. Exports are exempt from VAT. Production of gold, which for the most part is exported, is
subject to a levy of 3 per cent ad valorem under the CPS, as was the case at the time of the first
review.47Exports of cotton are also subject to a CPS of 3 per cent.
(iv) Prohibitions and products subject to licensing, sanitary and phytosanitary measures
58. Updating of the notification to the WTO concerning the regulations governing Mali’s foreign
trade48also applies to exports. According to these regulations, prohibitions are either absolute or
restrictive. The absolute prohibition regime applies to exports of young bovine breeding animals,
46Regulation No. 09/98/CM/UEMOA of 20 December 1998, whose implementing provisions are laid
down in Instruction No. 03/99/RC of 1 February 1999 of the BCEAO.
47IMF (2004).
48WTO documents G/LIC/N/3/MLI/1 of 10 June 1997 and G/LIC/N/1/MLI/1 of 27 August 2001.WT/TPR/S/133 Trade Policy Review
Page 44
whereas the restrictive regime affects the following: (i) exports of meat and live animals (which
require a health or animal health certificate issued by the Ministry of Livestock); (ii) hunting trophies
(submission of a permit or certificate in conformity with the CITES issued by the competent technical
services); (iii) plants (submission of a phytosanitary certificate issued by the competent technical
services); and (iv) works of art (authorization from the Ministry responsible for art and culture).49
(v) Export subsidies and promotion
59. In 2001, Mali notified the WTO that it had no subsidy programmes.50It should be noted,
however, that the State grants tax concessions to enterprises approved under the export free enterprise
regime provided in the Investment Code (Chapter II(3)(iii)(e)).51Approval is given provided that,
inter alia , 80 per cent of production is exported; production sold on the domestic market is subject to
customs duties and taxes. The Malian authorities explain that the purpose of this regime is to attract
foreign investment, modernize the industrial infrastructure, create jobs and value added, train the
workforce, promote exports and transfer technology.
(vi) State trading
60. The Mali Textile Development Company (CMDT), a partly privatized State enterprise52is
included in the privatization programme for 2003 and continues to have a monopoly on the cotton
ginning market and the sale of cotton fibre and by-products (Table III.3 and Chapter IV(2)(ii)(b)).53
(4) DOMESTIC MEASURES
(i) Protection of intellectual property rights
(a) Overview
61. Mali is a member of the African Intellectual Property Organization (OAPI), set up by the
Bangui Agreement (1977).54Since the first review of Mali’s trade policy in 1998, the intellectual
property protection regime has changed as a result of the revision of the Bangui Agreement in 1999,
ratified by Mali on 19 June 2000. The revised Bangui Agreement entered into force on
28 February 2002, together with its Annexes I to VIII covering the following areas: patents (Annex I);
utility models (Annex II); trademarks and service marks (Annex III); industrial designs (Annex IV);
trade names (Annex V); geographical indications (Annex VI); copyright and related rights
(Annex VII); and protection against unfair competition.
62. The OAPI Administrative Council has deferred the entry into force of Annexes IX and X
dealing, respectively, with layout-designs (topographies) of integrated circuits, which are protected
under Article 35 of the TRIPS Agreement, and new plant varieties, for which patents are required
49Decree No. 00-505/P-RM of 16 October 2000, whose implementing provisions are set out in Order
No.01-3442/MICT/SG of 16 October 2001.
50WTO document G/SCM/N/71/MLI of 2 August 2001.
51Mali is eligible for the provisions of Article 27 and Annex VII of the Agreement on Subsidies and
Countervailing Measures.
52The State still holds 60 per cent of the shares while DAGRIS (formerly the Compagnie française
pour le développement des textiles ) holds 40 per cent.
53IMF (2004).
54The Bangui Agreement (1977) establishing the African Intellectual Property Organization (OAPI)
replaced the African and Malagasy Industrial Property Office, set up in 1962. The other members of the OAPI
are Benin, Cameroon, Central African Republic, Chad, Congo, Côte d’Ivoire, Equatorial Guinea, Gabon,
Guinea, Guinea-Bissau, Mali, Mauritania, Niger, Senegal and Togo. See http://www.oapi.wipo.net.Mali WT/TPR/S/133
Page 45
under Article 27 of the TRIPS Agreement. For the time being, the OAPI does not have the necessary
competence to examine applications for protection under Annex IX, and the majority of its member
States do not have the necessary centres of expertise capable of examining applications that might be
filed under Annex X.
63. In undertaking the revision, the member States of the OAPI wished “to make its provisions
consistent with the requirements of international intellectual property treaties to which the member
States belong, in particular the TRIPS Agreement; to simplify procedures for issuing titles; to broaden
the scope of protection; and make good certain legal gaps”.55The subjects and terms of protection
have been modified in order to harmonize them with the provisions of the TRIPS Agreement
(Table III.4), and penalties for counterfeiting have increased significantly with the objective of
enhancing their dissuasive effect.56
Table III.4
Subjects and terms of protection under the Bangui Agreement (1977) and its revision (1999)
Agreement Bangui Agreement (1977) Bangui Agreement (1999)
Patents 10 years, renewable for a maximum
of two further periods of 5 yearsb20 years
Utility models 5 years 10 years
Trademarks or service marks 10 years, renewable every 10 years 10 years, renewable every 10 years
Industrial designs 5 years 5 years
Trade names 10 years, renewable every 10 years 10 years, renewable every 10 years
Appellations of origin n.a. n.a.
Literary and artistic property
Copyright Lifetime of the author + 50 years Lifetime of the author + 70 years
Films, radio and audiovisual
programmes50 years 70 years
Photographs 25 years 25 years
Related rights for performances n.a. 50 years
Related rights for phonograms n.a. 50 years
Related rights for radio broadcasts n.a. 25 years
Layout-designs (topographies) of
integrated circuitsan.a. 10 years
Protection of new plant varietiesan.a. 25 years
aThe revised Bangui Agreement regime is not yet in force.
bThe applicant must prove to the OAPI’s satisfaction that the invention is being worked in one of the member
States.
n.a. Not applicable.
Source: WTO Secretariat.
64. Under the 1992 Constitution, the Agreement applies as a law of the State in Mali and is
automatically enforceable; no domestic legal instrument is required to enact it. Mali’s regime on
55OAPI, “Explanatory note on the revised Bangui Agreement” [on line]. Available at
http://www.oapi.wipo.net [12 November 2003].
56Under the Bangui Agreement (1977), no penalty could be applied if, after expiry of a period of five
years from the patent application, the patent had not been worked. This condition was deleted in the revised
Bangui Agreement (1999).WT/TPR/S/133 Trade Policy Review
Page 46
copyright and related rights dates from 1984 and is being revised in order to bring it into line with the
relevant provisions in the Bangui Agreement (1999).57
65. 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.58The procedure
commences with the filing of an application, which must be submitted to the OAPI by applicants
domiciled outside the OAPI member States, either through an agent appointed in one of the member
States or through procedures laid down in the Patent Cooperation Treaty.59For applicants domiciled
in one of the OAPI member States, applications are filed either with the national structure for liaison
with OAPI (SNL) or directly with the OAPI or through an agent appointed in one of the member
States. The CEMAPI acts as the SNL (Table III.5).
Table III.5
Applications for titles filed by the CEMAPI with the OAPI, 2002-2003
Title 2002 2003
Patents 6 10
Trademarks 27 34
Trade names 23 25
Industrial designs 5 17
Source : Malian authorities.
66. After the application has been received by the Director General of the OAPI, the Organization
initiates the procedure, registers the application and examines it. Any decision to reject an application
may be the subject of an appeal to the Higher Appeals Commission, whose decision is final. If a
patent is issued, the relevant rights remain in force subject to payment of the fees required to maintain
the validity of the patent.
67. The national authorities are responsible for protecting intellectual property rights. They have
pointed to a number of problems in this respect, particularly as regards piracy of musical works by
Malian artists60and the import of counterfeit goods (for example, lengths of printed fabric).61The
State lacks the means to promote awareness among the population, as well as the human and financial
resources needed to prevent the sale of pirated works.
68. As regards multilateral intellectual property protection treaties, Mali has been a member of
the World Intellectual Property Organization (WIPO) since 14 August 1982. Although the revised
Bangui Agreement (1999) commits its members to acceding to certain arrangements, treaties and
conventions administered by the WIPO, Mali has not complied fully in this respect.62In 2002, Mali
57Law No. 84-26/AN-RM of 17 October 1984.
58The OAPI provides guides for applicants on its site (http://www.wipo.oapi.net).
59Lists of approved agents are available on the OAPI site (http://www.wipo.oapi.net).
60In January 2003, there was a big march in Bamako against piracy. According to the information
available, cassette tapes are manufactured abroad and imported freely (“ La musique malienne en danger ”,Le
Mag, No. 653 of 24 March 2003 [on line]. Available at http://mali-music.com/mag/mag2003/mag2003_04.htm
[20 November 2003]). See also “ A propos de piraterie ” [on line]. Available at
http://www.afribone.com/Editoriaux/99-00/24.html [20 November 2003].
61“Contrebande de pagnes: Non assistance à Comatex en péril ”,L'Essor , 30 August 2002 [on line].
Available at http://www.malipages.com/presse/news_08/news_0008.asp.
62For example, Mali has not yet acceded to the Madrid, Hague, Lisbon and Vienna Agreements, the
Budapest and Nairobi Treaties, the Rome Convention or the International Convention for the Protection of New
Varieties of Plants.Mali WT/TPR/S/133
Page 47
ratified the WIPO treaties on copyright, performances and phonograms, which have not yet entered
into force.
(ii) Competition policy63
69. At the national level, the regulatory framework for competition policy has not changed since
1998.64It has established pricing freedom and free competition. To a large extent, this domestic
legislation will be superseded by the introduction of the relevant WAEMU regulations, which should
in principle have occurred in early 2003.65The WAEMU’s regulations will have broader scope than
those in the domestic legislation, particularly as regards concentration of enterprises which are not
among the questions dealt with in the domestic legislation.66
70. Since the first review, Mali’s authorities have created the National Competition Council
(CNC), which is an advisory body in the Office of the Minister of Trade.67The Council draws up an
annual report on the competition situation in Mali and this is used as a basis for government action;
for example, as a result of the 2001 report, priority was given to combating fraud. The CNC also
expresses its opinion on issues relating to price controls and concentration of enterprises.
71. The role of the National Directorate for Trade and Competition Department (DNCC) has not
changed. It prepares texts on competition policy and is responsible for monitoring their application.
The institutional structure, including administrative structures, is currently being re-examined in order
to implement the WAEMU regulations.
72. Certain prices are still subject to administrative controls. These concern in particular water
and electricity (Mali Energy (EDM) holds the concession in both cases (Chapter IV(3)(iii)) and
telecommunications (SOTELMA has a monopoly on fixed telephony); these three sectors are the
subject of sectoral regulations. The price of hydrocarbons is subject to ceilings that are set monthly
according to trends in global prices. The margins on generic essential medicines are also fixed.
(iii) Subsidies and other forms of production support
73. In 2001, Mali notified the WTO that it had no subsidy programmes.68It should be noted,
however, that the State grants tax concessions to enterprises approved under the Investment Code
(Chapter II(3)(iii)(e)). It also provides support for the cotton subsector agricultural activities in
general through several measures (Chapter IV(2)(i)).
74. There are a number of pressures within the WAEMU to lower subsidies and support for
production for example through the phasing out of subsidies granted for petroleum products within
63UNCTAD, “Competition: The case of Mali”, communication from Mali (on line). Available at
http://r0.unctad.org/en/subsites/cpolicy/docs/IGE0702/Mali.pdf [27 November 2003].
64Ordinance No. 92-021/P-CTSP of 13 April 1992.
65Regulations No. 2/2002/CM/UEMOA and No. 3/2002/CM/UEMOA.
66Understandings that are liable to distort competition are prohibited. Abuse of a dominant position
(including refusal to sell, conditional sales, discriminatory conditions of sale) is also prohibited. The seller must
issue an invoice and inform the client of the price and the conditions of sale. “Loss leader prices” as well as sale
at a loss are prohibited. Any advertising that contains false or misleading claims, indications or presentations is
forbidden.
67Decree No. 99-202/P-RM of 11 July 1999.
68WTO document G/SCM/N/71/MLI of 2 August 2001. Mali is eligible for the provisions of
Article 27 and Annex VII to the Agreement on Subsidies and Countervailing Measures.WT/TPR/S/133 Trade Policy Review
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five years as of 200369, a draft “WAEMU Investment Charter”, currently suspended, and in 2003 the
entry into force of the WAEMU regulations on State aid within the WAEMU, which are not yet in
effect.70
(iv) Government procurement
(a) Overview
75. The rules on government procurement are contained in the Government Procurement Code,
which was revised in 1999.71The main objective of the revision was to boost the anti-corruption
campaign, which is the subject of a World Bank report prepared at the request of the President of Mali
in 1999.72The report paints an unflattering picture of government procurement under the 1995 Code,
underlining the extent of corruption, abuse of the private agreement procedure, non-observance of
procedures for submitting bids, ineffective control of State enterprises and the fact that the award of
contracts is not made public. It further notes the scale of corruption in the award of government
procurement contracts, inter alia , and proposes to the Government a strategic approach to combat
corruption based on three major elements: limiting the opportunities for corruption, imposing
penalties, and ensuring transparency in government action. In 2003, Mali reinforced its anti-
corruption mechanism by creating the post of “Inspector General”73, one of whose tasks is “to monitor
the propriety and accuracy of the revenue and expenditure transactions by institutions of the Republic,
State departments, local authorities, public institutions or any other body receiving financial
assistance from the State” (Article 2).
76. Mali is neither a member nor an observer of the WTO Plurilateral Agreement on Government
Procurement and does not have the intention of becoming one.
(b) Regulations
77. The Government Procurement Code governs purchases by the State and local authorities,
public institutions and, in principle, State companies and companies in which the State has a majority
holding. It covers contracts proposed by ministerial departments for an amount exceeding
CFAF 10 million (US$16,700) financed out of the State budget and CFAF 50 million (US$83,300) in
the case of State enterprises and government institutions of an industrial or commercial nature. The
threshold was lowered in 2002 in order to reinforce the anti-corruption drive.74
78. The Code stipulates that contracts may be awarded either through open or selective
adjudication, by open or selective invitation to tender (either internationally or published locally) or
through a direct understanding (private agreement). In principle, contracts are awarded by private
agreement only if the invitation to tender procedure has been unsuccessful, if there is an emergency or
if the higher interests of the State must be protected, and the authorization of the General Directorate
for Government Procurement (DGMP) is required75; in practice, however, the report prepared by the
Secretariat for the first review of Mali’s trade policy noted that private agreement was the procedure
69This ban does not cover direct subsidies through enterprises “when they do not distort the free play
of competition” (Article 12 of Directive No. 6/2001/CM/UEMOA).
70Regulation No. 4/2002/CM/UEMOA.
71Decree No. 95-401/P-RM of 10 November 1995, amended by Decree No.99-292/P-RM of
21 September 1999.
72World Bank (2001).
73Law No. 03-32/AN-RM of 12 August 2003.
74Order No. 02-2025/MEF-SG of 18 September 2002.
75Decree No. 95-401/P-RM, Article 34.Mali WT/TPR/S/133
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used for 60 per cent of government procurement financed out of the State budget and around 4.5 per
cent of government procurement financed from external funds. It was also noted that the adjudication
method was not used; open adjudication assists transparency. According to the data provided by the
Malian authorities, private agreement was used for only 11.8 per cent of government procurement in
value terms in 2003, which is a marked decrease in comparison with 2000 and preceding years
(Table III.6).
Table III.6
Amounts and methods of awarding government procurement contracts, 2000-2002
(CFAF millions)
2000 2001 2002a
NumberValue
(CFAF billions) NumberValue
(CFAF billions) NumberValue
(CFAF billions)
Open invitation to
tender315 53.3 317 106.0 202 64.0
Selective invitation to
tender65 5.8 97 6.0 91 6.4
Private agreement 51 63.4 78 33.2 41 11.8
Total 431 122.5 492 145.2 334 82.1
aFrom 1 January to 14 October 2002.
Source : Malian authorities.
79. An invitation to tender may be preceded by a competition or followed by pre-selection. For
purchases made by government departments, a selective invitation to tender may be used when the
contract does not exceed CFAF 20 million for supplies or CFAF 50 million for works, or if only very
few candidates can provide the work, supplies or services needed. If this is the case, the opinion of
the DGMP is required.
80. Public institutions involved in procurement through an invitation to tender must draw up a
dossier and establish a commission to examine the bids. The role of the DGMP is solely to monitor
the procedure; after verification and, where applicable, changes to the specifications, it authorizes the
invitation to tender and expresses its opinion on the decision of the bid commission, although it
cannot be represented thereon.
81. A preferential margin of 15 per cent of the adjusted prices for contracts for supplies (10 per
cent for contracts for services) is given to Malian enterprises; the margin is taken into account when
assessing bids. Following the revision of the Code in 1999, foreign enterprises may set up as a group
in order to be given preference, provided that half the members of the group are Malian nationals and
on the condition that the national members of the group carry out at least 30 per cent of the contract
(50 per cent at the time of the first review).76
82. The 1999 revision of the Code also introduced penalties for corruption by bidders, candidates
and holders of a government procurement contract. The penalties involve exclusion from
participation and compensation for damages resulting from the corruption. These amendments were
made in response to recommendations made by the World Bank.
76Decree No. 99-292/P-RM, new Article 20.