WORLD TRADE  
ORGANIZATION   
WT/L/571 
7 June 2004 
 (04-2437) 
  
  
 
SENEGAL – WAIVER ON MINIMUM VALUES IN REGARD TO 
THE AGREEMENT ON THE IMPLEMENTATION OF ARTICLE VII OF  
THE GENERAL AGREEMENT ON  TARIFFS AND TRADE 1994 
 
Decision of 17 May 2004
1 
 
 The General Council,   Taking into account  Senegal's request, contained in G/C/W/390, for a waiver from the 
Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 
(Customs Valuation Agreement) in order to tempor arily maintain minimum values in respect of the 
goods identified in Annex;  and 
  Noting  that: 
 - Senegal was a contracting party to the WTO Agreement on Implementation of Article VII of 
the General Agreement on Tariffs and Trade 1994 (Customs Valuation Agreement) and 
invoked paragraph 1, Article 20 of that Ag reement on 1 January 1995 and was therefore 
scheduled originally to apply the provisions of the Agreement on 1 January 2000; 
 - on 20 December 2000 the Customs Valuation Co mmittee agreed to Senegal's request under 
paragraph 1 of Annex III of the Customs Va luation Agreement for an extension of its 
transition period until 30 June 2001
2; 
 - Senegal's long-standing commitment and consider able efforts in reforming and modernizing 
its customs administration; 
 
- the considerable efforts made by Senegal to  apply the provisions of the Customs Valuation 
Agreement and the technical assistance Senega l has received in support of implementing and 
applying the Customs Valuation Agreement; 
 - in all other regards Senegal has implemente d fully the Customs Valuation Agreement since 
1 July 2001; 
 
- Senegal has already implemente d and applied Paragraph 2 of th e Decision on the Valuation of 
Carrier Media Bearing Software for Data Processing Equipment
3;   
 - the Government of Senegal's commitment to limit the use of preshipment inspection services 
in the area of customs valuation to post-entr y risk assessment procedures, and to establish a 
                                                      
1 Adopted in accordance with the Decision-Making Procedures under Articles IX and XII of the WTO 
Agreement agreed by the General Council in November 1995 (WT/L/93). 
2 G/VAL/39 
3 G/VAL/5 WT/L/571 
Page 2  
 
 government mechanism to address expeditiously any problems exporters from other countries 
might encounter with preshipment inspection services;  
 
- the good cause for Senegal's request to mainta in minimum values on certain goods as set out 
in G/C/W/390 and its intention to make this a reservation on a limited and transitional basis; 
and 
- this would be a single request to maintain minimum values; 
 
 Having regard  to the Guiding Principles to be followed in considering applications for 
waivers adopted on 1 November 1956
4, the Understanding in Respect to Waivers of Obligations under 
the General Agreement on Tariffs and Trade 1994, and paragraphs 3 and 4 of Article IX of the 
Marrakesh Agreement Establishing the World Trade Organization. 
 
 Acting  pursuant to the provisions of paragraph 3 of Article IX of the WTO Agreement, 
 
 Decides , in view of the exceptional circumstances set out above, that: 
 1. Senegal may continue to use officially-est ablished minimum values for the valuation for 
customs purposes until 30 June 2005 for the goods listed in Annex, subject to the terms and 
conditions set out hereunder; 
 
2. Senegal will report to the Committee on Customs Valuation by 30 September 2004 and 
31 March 2005 on the status of its implementati on of officially-established minimum values 
for the products identified above; 
 3. Senegal will not apply mini mum values to additional goods; 
 
4. Senegal will, by 30 June 2004,  publish and make publicly available, in accordance with 
Article X of the General Agreement on Ta riffs and Trade 1994, the data sources, 
methodologies, basis, criteria and other releva nt information for determining the minimum 
values for the products listed in Annex.  
 
5. Senegal will notify the Committee on Customs Va luation of any amendments or changes to 
the above-mentioned basis, criteria and othe r relevant information 60 days before 
implementing such changes, and will not appl y such changes to importations entering its 
customs territory prior to the completion of this 60-day notification period; 
 
6. This waiver shall not prejudice the right s and obligations of Senegal under the WTO 
Agreements, in particular those rights and obligations under the Customs Valuation 
Agreement. 
 
                                                      
4 L/532.  WT/L/571 
 Page 3 
 
 
 ANNEX  
 
 
170410 
170490 190230 
ex190530 
ex190590 ex200290 220300 220300 220410 
220420 
220430 220510 220590 220600 
220820 
220830 220840 220850 
220860 220870 
220890 
240220 360500 ex481810 481820 ex482020 
600533 
630710 ex7323 761519 ex8506 
871110 
871200  
 
__________