RESTRICTEDWORLD TRADE
ORGANIZATIONG/VAL/W/45/Add.2
18 December 2000
(00-5508)
Committee on Customs Valuation Original:  English/
French
COMMUNICATION FROM SENEGAL CO NCERNING ANNEX III,  PARAGRAPH 1
OF THE AGREEMENT ON IMPLEMENTATION OF ARTICLE VII OF
THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994
Draft Decision
Addendum
The following communication, dated 6 December 2000 has been received from the Permanent
Mission of Senegal.
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TAKING NOTE of the Government of Senegal’s request under Paragraph 1 of Annex III of
the Agreement on Implementation of Article VII of  the General Agreement on Tariffs and Trade 1994
(“WTO Agreement on Customs Valuation”) done at Marrakesh on 15 April 1994, to extend its delayin the application of the provisions of that Agreement;
RECOGNIZING that on 1 January 1995, Senegal 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 1 January 1995, and was therefore schedule d to apply the provisions of that Agreement
by 1 January 2000;
CONSIDERING Senegal has made substantial efforts to implement the provisions of the
WTO Agreement on Customs Valuation;
CONSIDERING also that Senegal has a continuing  desire in taking advantage of  technical
assistance in support of implementation and application of the WTO Agreement on Customs
Valuation;
NOTING Senegal’s long-standing commitment and considerable efforts in reforming and
modernizing its customs administration;
NOTING also Senegal’s objective of ensuring the effective implementation and
administration of the WTO Agreement on Customs Valuation;
NOTING that Senegal’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;
                                                     
1Annex 1 – Work ProgrammeG/VAL/W/45/Add.2
Page 2
NOTING that Senegal will limit the application of minimum values for customs valuation
purposes during this requested extension in the delay of its application of the WTO Agreement on
Customs Valuation to the products identified in Annex II;
NOTING that the Government of Senegal is al ready applying Paragraph 2 of the Decision on
the Valuation of Carrier Media Bearing Software for Data Processing Equipment2;
NOTING the provisions of the WTO Agreement on Preshipment Inspection and the Reports
of the Working Party on Preshipment Inspection3;
NOTING, furthermore, Senegal's intention, should it decide to continue to use preshipment
inspection after implementing the WTO Agreement on Customs Valuation, to limit the use ofpreshipment inspection services in the area of customs valuation to post-entry risk assessment
procedures, and to establish a government mechanism to address expeditiously any problems
exporters from other countries might encounter with preshipment inspection services;
RECOGNIZING the importance of technical assistance for the full implementation by
Senegal of the WTO Agreement on Customs Valuation, Senegal has no intention at this stage to
request a further 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, Senegal may delay further the
application of the provisions of the WTO Agreement on Customs Valuation for a
period not extending beyond June 30, 2001.
2. The Government of Senegal shall report to  the Committee on Customs Valuation by
31 March 2001 on the progress in fulfilling the work program 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. The Government of Senegal will, by 30 January 2001, publish and make publicly
available, in accordance with Article X of the General Agreement on Tariffs and
Trade 1994, the basis, criteria and other relevant information for determining the
minimum values for the products listed in Annex II.
4. The Government of Senegal will publish and make publicly available, in accordance
with Article X of the General Agreement on Tariffs and Trade 1994, any amendments
or changes to the above-mentioned basis, criteria and other relevant information
60 days before implementing such changes, and will not apply such changes toimportations entering its customs territory prior to the completion of this 60 day
notification period.
                                                     
2 G/VAL/5
3 G/L/214 (2 December 1997) and G/L/300 (18 March 1999)G/VAL/W/45/Add.2
Page 3
5. This Decision shall not prejudice the rights and obligations of Senegal under the
WTO Agreements, in particular those rights and obligations under the WTO
Agreement on Customs Valuation.G/VAL/W/45/Add.2
Page 4Annex I
WORK PROGRAMME FOR THE IMPLEMENTATION OF THE AGREEMENT ON CUSTOMS VALUATION
Activities 2000 2001
1 23412
1.  Strategy
1.1  Preparation of an implementation strategy:
- setting up of a committee on implementation and follow-up; x
- study visits abroad (countries with experience in implementation of the Agreement) x x
1.2  Allocation of resources:
- inclusion in the State budget and/or programme for the utilization of resources from
the Customs Funds;x xxxxx
- continuation of efforts to rationalize human resources management, including 
improvement of the system of incentives;x xxxxx
- mobilization of international cooperation. x xxxxx
2.  Bringing domestic legislation into conformity
2.1  Preparation and following up of the process of adoption and/or incorporation of legal rules 
for the implementation of the Customs Valuation Agreement:
- compliance with Rule No. 05/99/CM/U EMOA of 6 August 1999 on the customs 
value of goods;x xxxxx
- monitoring the adoption of a Union Customs Code consistent with the 
provisions of the Agreement;x xxxxx
- adaptation of other legal and regulatory provisions, particularly with respect to 
the prosecution and punishment of customs offences;x xxxxx
- i n c o r p o r a t i o n  o f  d e c i s i o n s ,  t e c h n i c a l  n o t e s  o r  c o m m e n t a r i e s ; x xxxxx
- d e f i n i t i o n  o f  t h e  t a x a b l e  b a s e  ( c . i . f . / f . o . b . ) ; x xxxxx
- e x c h a n g e  r a t e s ; x xxxxx
- d e c l a r a t i o n  o f  e l e m e n t s  o f  v a l u e ; x xxxxx
- rights and obligations of importers (right of appeal, removal pending final 
valuation, right to a written explanation, right of customs verification, post-entry 
verification procedure).x xxxxx
2.2 Administrative procedures:
- possible adaptation of customs procedures; x x
- development and dissemination of operational instructions. x x xG/VAL/W/45/Add.2
Page 5Activities 2000 2001
12341 2
3. Training
3.1 Training of customs personnel and foreign trade operators:
- training of 252 customs officials and 60 declarants; x
- retraining of customs personnel and foreign trade operators. x x x
3.2 Training of trainers:
- requests for WTO and WCO technical assistance; x x x
- training of "audit" instructors. x
3.3 Audit training:
- post-entry control techniques; xx
- audit of accounts; xx
- risk analysis and targeting. xx
4. Structures
4.1 Adaptation of the organic structure of the Customs Administration services: x x
- adaptation of the computer system (GAINDE); x x x x x x
- reorganization of post-clearance control; x x
- generalized use of the Internet; xx x
- upgrading and modernization of computers. xx x
4.2 Adaptation of the database of the Intelligence, Documentation and Narcotics Bureau:
- contribution to valuation upon clearance; x x x x x x
- access to the database by clearance offices; xx
- risk management and control assistance after clearance. xx
4.3 Reorganization of possible inspection procedures:
- compliance with WTO rules. xx
4.4 Reorganization and modernization of the laboratory for the repression of fraud to adapt its activities 
to the needs of the customs authorities and foreign trade.xx x
4.5 Introduction of a conformity certification system for imported or locally produced goods. x x xG/VAL/W/45/Add.2
Page 6 Activities 2000 2001
12341 2
5. Publication x
5.1 Publication of implementation texts:
5.2 Information from foreign trade operators:
- information, education and communication pr ogramme for professionals and users of 
customs and foreign trade services.x
5.3 Advertising campaign:
- general information for the public (leaflets, brochures, electronic media, etc.). xG/VAL/W/45/Add.2
Page 7
Annex II
List of Eligible Items
Customs Nomenclature Description
04.02.29.29.00 Condensed milk
04.02.99.00.00 Condensed milk
04.02.10 - 04.02.21.19.01.90 Powdered milk
04.02.91.00.00 Evaporated milk
04.02.91.00.00 Evaporated milk
20.02.90.20.00 Tomato double concentrate
20.20.90.20.00 Tomato double concentrate
11.01.00 Wheat flour
17.01.99.10 Granulated sugar
17.01.99.90 Cube sugar
02.07.11.00.00 Fresh chicken
02.07.12.00.00 Frozen chicken
02.07.13.00.00 - 02.07.14.00.00 Legs, wings and parts
10.06.40.00.00 Broken rice
24.02.20.00.00 Cigarettes
48.20.20.00.00 Exercise books, 32 pages
    - Exercise books, 48 pages
    - Exercise books, 100 pages
    - Exercise books, 200 pages
    - Practical work
48.18.20.00.00 Handkerchiefs
48.18.10.00.00 Toilet paper
15.14.90.00.00 Refined edible vegetable oil
36.05.00.00 Matches
19.05 Fine biscuits
19.05 Dry biscuitsG/VAL/W/45/Add.2
Page 8
Customs Nomenclature Description
85.06.10.11.00 R20 batteries
85.06.10.19.00 R6 batteries
22.03 to 22.06    22.08 Alcoholic beverages
Ex 63.05 Polypropylene bags
63.09 Used clothing
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