WT/TPR/S/103 Trade Policy Review
Page 32
III. TRADE POLICIES BY MEASURE
(1) OVERVIEW
1. In recent years, Mauritania has undertaken far-reaching reforms in order to liberalize trade
and strengthen the legislative framework:  import-export permits have been abolished, the structure of
MFN duties has been rationalized and the maximum rate lowered, the rice sector has been liberalized,
and almost all export taxes abolished.  In 2000, a new Commercial Code was adopted containingprovisions on free prices and competition, and in  2002, a new Investment Code introduced a free
points system to promote exports.
2. Customs tariffs remain the main trade policy instrument at the border.  Imports are also
subject to a number of other charges, but only a few restrictions aimed at guaranteeing safety, public
order and health apply.  The Customs Code allows the implementation of emergency measures, but nosuch measure has been taken to date.  Mauritania does not give exporters any special aid apart from
fiscal incentives (provided in the Investment Code), but they are not of a sectoral nature.
3. Mauritania recently adopted new government procurement legislation so as to boost the
capacity to absorb external financing and to improve the terms under which government contracts are
awarded.  Intellectual property legislation was substantially modified following the entry into force ofthe revised Bangui Agreement in early 2002, bringing Mauritania's legislation into line with the
various international intellectual property agreements, particularly the TRIPS Agreement.
4. Since it withdrew from the ECOWAS in 2000, Mauritania has only belonged to one regional
trade agreement (Arab Maghreb Union), which does not at present appear to be in operation.  Since
2000, it has signed preferential bilateral trade agreements with a number of countries including
Algeria, Egypt, Gambia, Mali, Morocco, Senegal and Tunisia.  In the past, Mauritania's trade policies
and practices were to a large extent determined by its membership of the ECOWAS, but they are nowformulated independently.
5. The privatization process initiated in the 1990s has already been extended to the air transport
and telecommunications sectors. In a subsequent phase, it is planned to extend it to the energy sector.
(2) 
MEASURES DIRECTLY AFFECTING IMPORTS
(i) Procedures
(a) Registration
6. The regulations on the registration of importers (and exporters) have been eased in recent
years.  The permit required for import and export operations (called an import-export permit) was
abolished in January 2000.  Trade activities are now open without discrimination to Mauritanians and
foreigners.
7. Under the legislation in force up to 31 December 1999, natural and legal persons who wished
to carry out a trade activity had to be registered as importers (or exporters) with the Ministry of Trade,
Craft Industries and Tourism.  They were given an authorization in the form of an import (or export)
permit under three different registration regimes (ordinary import permits, special permits for ad hoc
importers, and a special procedure applicable to State enterprises), irrespective of the country oforigin.Mauritania WT/TPR/S/103
Page 33
(b) Customs clearance
8. Transporters of imported goods (or goods for export) must provide the customs bureau on
arrival (or exit) with a declaration.  According to the Mauritanian Customs Code a "detailed
declaration"1, together with the accompanying documents, must be submitted for all imported (or
exported) goods.  The customs authorities reserve the right to inspect the goods declared.
9. Customs declarations must be accompanied by the following:
− Commercial invoice;
− certificate of origin;
− bill of lading;
− insurance certificate;  and
− inspection certificate issued by the Société générale de surveillance  (SGS).
10. According to the authorities, after all the necessary documents have been submitted, the
customs clearance procedure usually takes 48 hours.  It includes inspection (the goods are sometimes
subject to physical checks), verification of the manifests/cargo lists and payment of the customs duties
and taxes at one of the Treasury Offices in the airport or port.2
11. The introduction of an automatic system for customs data entry (ASYCUDA) has greatly
simplified customs formalities and gives more reliable foreign trade statistics.  Efforts are being made
to improve and expand its scope so that it can be used for all customs formalities.
12. In cases of violation of the Customs Code or other import regulations, sanctions range from a
small fine to confiscation of the goods and means of transport, or a fine equal to four times theamount of the duties and taxes payable on the imported goods, in addition to the payment of the duties
and taxes themselves, depending upon the seriousness of the offence.  Smuggling is punished by a
term of imprisonment not exceeding three years.
3
13. Injured parties have the right to appeal against decisions by the customs and the Customs
Code allows appeals to be made directly to a judicial body.  The proceedings are governed by theCode of Civil Procedure and the Code of Criminal Procedure.
14. According to some sources, although customs procedures are clear on paper, in practice they
seem to be discretionary and complicated and are discouraging for importers who are not very
familiar with the Mauritanian system.
4
(c) Pre-shipment inspection
15. Mauritania makes pre-shipment inspection mandatory for imports of US$5,000 (f.o.b.) or
more.5  Imported goods must be inspected to verify the price, quality and quantity.  This inspection is
carried out by the Société générale de surveillance  (SGS), which was given responsibility for
inspecting imports by the Mauritanian Government in 1994.  The contract with the SGS was renewed
in 2001 and will expire in December 2003.
                                                     
1 The customs declaration must be submi tted through an authorized customs agent.
2 French Ministry of Foreign Trade (1999).
3 Bureau of National Affairs (2000).
4 United States Department of State (2000).
5 According to the World Bank, in practice, 70 per cent of the inspections by the pre-shipment
inspection firm take place on unloading in the port of  Nouakchott, which leads to real valuation problems.WT/TPR/S/103 Trade Policy Review
Page 34
16. Prior to import, importers must obtain a pre-shipment inspection order (prior import
declaration or DPI), valid for a period of six months and renewable for a further three months.  The
inspection comprises physical inspection of the goods to see whether they conform to the terms of the
contract and to applicable national and international standards, as well as a price comparison to
determine whether the value indicated on the invoice reasonably corresponds to the export price of
identical or similar goods6; a difference of 10 per cent of the amount of the order is permitted.
Inspection fees  (0.98 per cent of the f.o.b. value)7 are paid by the Mauritanian Government.8
17. Pre-shipment inspection is not mandatory for certain goods such as machinery and materials
imported for public works carried out by foreign firms, commercial samples, crude petroleum (except
for petroleum by-products such as lubricants), perishable foodstuffs, whether frozen or not, intended
for human consumption (meat, fish, fruit, vegetables), live animals, plants and flowers, pyrotechnicproducts, scrap metal, precious metals, precious stones, and objets d'art .
9
(ii) Customs valuation
18. In 2002, the Customs Code was amended to include the provisions in Article VII of the
GATT 1994 and thus use the transaction value10 instead of the Brussels value previously used.11
Since 1 June 2002, customs valuation in Mauritania has been based on "the price actually paid or
payable for the goods when sold for export to the Islamic Republic of Mauritania" subject to certain
adjustments provided in paragraph IV of Article 26 (Article 26 of Customs Code, as amended by the
Finance Law 2002).
19. In the past, the official or reference price for certain goods such as rice was fixed by Decree.12
This price had to be shown on the customs declaration together with the normal price13, but it is no
longer in use.  The minimum import value is still used for second-hand vehicles.
(iii) Tariff regime and other taxes affecting imports
(a) MFN duties
General characteristics
                                                     
6 Bureau of National Affairs (2000).
7 World Bank (2001b), Volume II, chapter 2.
8 As the inspection fees are paid by the Governme nt, the pre-shipment inspection requirement does not
entail any additional import duty for economic actors.
9 Société générale de surveillance (2001).
10 Mauritania had recourse to Article 20 (special an d differential treatment), of the WTO Agreement on
Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 in order to delay applicationof the customs valuation provisions (based on the transaction value) for a period of five years as of the date of
entry into force of the Agreement (31 May 1995), and was subsequently granted a two-year extension because
of the need to amend the customs legislation in effect, particularly the Customs Code, reorganize theadministrative services of the customs and train the personnel responsible for applying the new provisions.
11 The customs value of imported goods was determined on the basis of the normal price, i.e. the
market price at which goods could be freely obtained by any buyer on commercial terms of sale, subject tocertain conditions.  For example, if a sole agent was gi ven a special reduction that was not granted to other
buyers, the amount of this reduction had to be added to the price in order to obtain the normal price or market
price for the purposes of customs valuation ( Société générale de surveillance , on-line information available at
the following address:  http://www.sgsgroup.com).
12 Order No. 82 178, 24 December 1982.
13 Former Article 26 of the Customs Code.Mauritania WT/TPR/S/103
Page 35
20. Customs tariffs are Mauritania's main trade policy instrument and are determined each year in
the Finance Law and published in the Official Journal.  All Mauritania's trading partners enjoy at least
MFN treatment.  The tariff on which this study is based was fixed in the 2001 budget and came into
effect on 1 January 2001.  It makes a number of changes to the 2000 tariff and marks the final stage in
the comprehensive tariff reform (1997-2000), which has enabled the customs tariff to be modernized,
simplified and greatly rationalized.14  Throughout the reform process, notable efforts were made to
ensure comparability with other countries in th e subregion, especially the members of the Economic
Community of West African States (ECOWAS) and the Maghreb Arab Union (UMA).15  O v e r
four years, the reforms have led to a marked decrease in the number of tariff rates (from 13 to 4), the
maximum rate (from 30 to 20 per cent) and the average MFN tariff, (from around 16 to 11 per cent).
In addition, tariff transparency has been greatly improved as a result of the adoption (in 2000) of theHarmonized System of Tariff Clas sification and exclusive use of ad valorem  rates.
MFN duties applied
21. The 2001 customs tariff includes 5,533 tariff lines that are all subject to ad valorem  duties;
there are no specific or compound duties, which makes the tariff much more transparent and enhancesthe business climate for traders and investors.
22. The rationalization of the structure of duties in recent years has led inter alia  to a reduction in
the number of rates, which have fallen from 13 in 1997 (at the beginning of the reform programme) to
four in 2000.  At present, all tariff lines are subject to an MFN ad valorem  rate (called fiscal import
duty), whose rate is 0 per cent, 5 per cent, 13 per cent or 20 per cent (chart III.1) in addition to the
import duty, the Government imposes a uniform statistical fee of 3 per cent on the majority of tariff
lines.
16
23. In general, the decrease in the number of rates of duty, together with the reduction in the
maximum rate (from 30 per cent in 1997 to 20 per cent in 2000) and the concentration of tariff lines
subject to a rate of 5 per cent (40 per cent of the lines) have resulted in a lowering of the simple
average of MFN duties (applied), which fell from around 16 per cent (excluding the statistical fee) in
1997 to 10.6 per cent in 2001.17  The difference between the average MFN rate applicable to
agricultural products (WTO definition) and non-agricultural products is fairly small (12 per cent
compared with 10.3 per cent) (table III.1).  The maximum customs duties for two-digit headings in the
HS apply to imports of agricultural products such as meat (chapter 02), meat preparations (chapter
16), and some fruit (chapter 08).  Fish and fish-based products, which are not included in the WTO's
definition of agricultural products and are one of the country's major economic resources and mainexport products, are also subject to the maximum rate of 20 per cent (to which the statistical fee of
3 per cent must be added).
                                                     
14 The reform of the customs tariff itself formed part of the fiscal system reform aimed at increasing tax
revenue, making greater use of domestic taxes (VAT, corporation taxes) and mitigating the effect on revenue ofliberalizing trade.
15 In 2000, Mauritania withdrew from the ECOWAS and is no longer a member of the UMA
(Chapter II(3)(ii)).
16 According to the customs tariff transmitted by the authorities in electronic form for the purposes of
this review, around 7 per cent of tariff lines (378) are exempt from this statistical fee and 90 per cent are subject
to a zero rate.  The tariff published with the Finance Law of 2000, however, lists a much larger number of linesexempt from this statistical fee (1,135).
17According to the Mauritanian au thorities, the tariff applied in 2002 remains the same, with the
exception of the rate applicable to a limited number of dairy products.WT/TPR/S/103 Trade Policy Review
Page 36
24. Although the simple average of duties on industrial products has fallen to around 10 per cent,
some branches of local manufacturing are still protected by rates higher than the average (chart III.2).
This is the case notably for footwear and headgear (the average rate for two-digit headings in the HS
is 18.9 per cent, not including the statistical fee), textiles and clothing (the average rate is
14.6 per cent), articles in stone (average rate of 14.6 per cent), and transport equipment (average rate
of 12.8 per cent).  At a more disaggregated level, products such as carpets, special fabrics, clothing,footwear, pottery, ceramics, and non-ferrous base metals are subject to a maximum rate of
20 per cent, to which must be added the statistical fee.  Petroleum and motor vehicles are also subject
to high rates, mainly for fiscal reasons.  More details concerning the MFN rates applicable to various
products are given in tables AIII.1 to AIII.3.
25. Although there is a certain degree of escalation of MFN rates in some branches, in general the
situation is less clear-cut (table III.2).  Overall, the rates applied to raw materials are slightly higher
than those applicable to intermediate goods, but are lower than the rates applied to processed goods,
which shows a relatively high level of protection given to certain agricultural commodities.  The
escalation of duties is more or less marked depending on use, for example, the average MFN rate on
capital goods is two and a half times higher than on consumer goods.  This difference is due to thefact that escalation is slightly more marked in  industry than in agriculture although there are
considerable discrepancies according to the branch of activity (chart III.3).
(0.5)(35.0)
(11.7)(40.3)
(12.5)
05001,0001,5002,0002,5003,0003,500
Duty free 5 13 20 Other0.010.020.030.040.050.060.070.080.090.0100.0
The figures within brackets correspond to the percentage of the total lines.
WTO Secretariat calculations, based on data provided b y the Mauritanian authorities.Chart III.1
Breakdown of MFN duties applied, 2001
Number of tariff lines
Note:
Sourc e:Percentage
Number of lines (as a percentage of the total)
Cumulative percentageMauritania WT/TPR/S/103
Page 37
Table III.1
Main characteristics of the structure of MFN duties, 2001
2001
Number of rates 4
Simple average of duties (percentage) 10.6
Standard deviation (simple average) 7.6
Number of lines given duty-free entry 690
Maximum duty (percentage) 20
Share of ad valorem  rates 100
By sector: Simple average of duties
According to the HS : Agricultural products (chapters 1 to 24 of the HS) 13.8
Industrial products (chapters 25 to 97 of the HS) 10.0
Agricultural products, according to the WTO definitiona12.0
Industrial products, according to the WTO definitionb10.3
According to the ISIC: Agriculture (ISIC 1) 12.2
Mining and quarrying industries (ISIC 2) 5.9
Manufacturing industries (ISIC 3) 10.6
Manufacturing industries, excluding processing (ISIC 3-31) 10.2
aChapters 01-24 of the HS minus fish and fisheries products (headings 0301-0307, 0509, 051191, 1504, 1603-1605
and 230120 of the HS) minus certain products (headings 290543, 290544, 290545, 3301, 3501-3505, 380910,
382311-382319, 382360, 382370, 382460, 4101-4103, 4301, 5001-5003, 5105-5103, 5201-5203, 5301 and 5302of the HS).
bExcluding petroleum.
Source : WTO Secretariat.
0510152025Chart III.2
Rate of MFN duties applied, by section of the HS, 2001
Average
(10.6% )Percentage
Source:WTO Secretariat calculations, based on data provided b y the Mauritanian authorities.
WT/TPR/S/103 Trade Policy Review
Page 38
Table III.2
Simple average of MFN duties, according to the stage of processing, 2001
(In percentage)
2001
All products 10.6 (7.6)
According to stage of processing:
Raw materials 9.8 (8.3)
Intermediate goods 8.0 (6.6)
Processed goods 12.3 (7.6)
According to use:
Consumer goods 6.0 (5.1)
Intermediate goods 8.9 (7.2)
Capital goods 16.7 (5.9)
Note: The standard deviation is shown within brackets.
Source : WTO Secretariat.
Bound MFN duties
26. At the end of the Uruguay Round, Mauritania had bound 833 of its 5,533 tariff lines,
corresponding to around 15 per cent of the total (table III.3).  The majority of these bindings (93 per
cent) were agricultural products (according to the WTO definition).18  Only just over 1 per cent of
                                                     
18 Mauritania bound all its tariff lines for agricultural products, pursuant to the WTO Agreement on
Agriculture.05101520Chart III.3
Tariff escalation, 2001
Per cent
Source: The groups of products are defined by two digits in the ISIC.
Unprocessed products
Semi-processed products
Finished products
Note: 
WTO Secretariat calculations based on data provided b y the Mauritanian authorities.Mauritania WT/TPR/S/103
Page 39
tariff lines for non-agricultural products have been bound (57 lines out of 4,757).  MFN duties on
agricultural products have been bound at rates of 25 per cent, 30 per cent, 50 per cent and 75 per cent
depending on the category of product.19  Duties on other products (including leather, rubber, footwear,
travel goods, and transport equipment) have been bound at a uniform rate of 30 per cent.20
27. Nevertheless, the situation regarding bound rates is not very clear because Mauritania's
previous commitments21 have not been transposed into the HS Code.  According to an unofficial
provisional transposition made by the WTO Secretariat for the purposes of this review, almost 41 per
cent of the total lines have now been bound if th e commitments undertaken prior to the Uruguay
Round are taken into account.  For agricultural products, 100 per cent of tariff lines have thus been
bound (expressed in HS Code).  For non-agricultural products, 31 per cent of lines have been bound,
but only 1.2 per cent are expressed in the HS Code, which means that these commitments are not verytransparent.  According to the Secretariat's preliminary estimates over 500 tariff lines are subject to a
rate higher than the bound rate.
Table III.3
Percentage of lines bound before, during and after the Uruguay Round
DescriptionNumber of tariff
linesAfter Uruguay
RoundDuring Uruguay
RoundBefore Uruguay
Round
Total 5, 533 40.7 15.1 26.1
HS 01-24 802 88.5 83.2 5.4
HS 25-97 4, 731 32.6 3.0 29.6
Agricultural products, according to the WTO
definition776 100.0 96.6 3.4
 - Animals and products of animal origin 85 100.0 100.0 0.0
 - Dairy produce 30 100.0 50.0 50.0
 - Coffee and tea, cocoa, sugar, etc. 165 100.0 98.8 1.2
 - Cut flowers, plants 37 100.0 100.0 0.0
 - Fruit and vegetables 162 100.0 100.0 0.0
 - Cereals 19 100.0 100.0 0.0
 - Oil seeds, fats and oils and products thereof 89 100.0 98.9 1.1
 - Beverages and alcohols 37 100.0 94.6 5.4
 - Tobacco 10 100.0 40.0 60.0
 - Other agricultural products n.e.s. 142 100.0 100.0 0.0
Non-agricultural products (including petroleum),
according to the WTO definition4, 757 31.0 1.2 29.8
 - Non-agricultural products (excluding petroleum) 4, 737 30.7 1.2 29.5
 - Fish and fisheries products 109 15.6 0.0 15.6
 - Mineral products, precious stones and precious metals 354 4.8 0.0 4.8
 - Metals 637 7.4 0.0 7.4
 - Chemicals and photographic supplies 895 2.2 0.0 2.2
 - Leather, rubber, footwear and travel goods 153 39.9 14.4 25.5
 - Wood, paper pulp, paper and furniture 263 3.8 0.0 3.8
 - Textiles and clothing 885 39.4 0.0 39.4
 - Transport equipment 200 92.0 13.5 78.5
 - Non-electrical machinery 536 90.3 0.0 90.3
 - Electrical machinery 264 94.3 0.0 94.3
 - Non-agricultural products, n.e.s. 441 3.9 1.8 2.0
 - Petroleum 20 95.0 0.0 95.0
Source:  WTO Secretariat estimates.
                                                     
19 The bound rate is 30 per cent for products in chapters 04, 08, 11, 13, 15, 16, 21 and 23 of the HS, 50
per cent for those in chapters 02, 05, 06, 07 and 17 of the HS, and 75 per cent for products in chapters 09, 10, 22
and 24 of the HS.  For the other chapters in Annex 1 to Mauritania's schedule of concessions, the rate was boundat 25 per cent.
20 Some products in chapters 41, 67 and 89 of the HS.
21 Geneva Schedules (1947), Annecy (1949) and Torquay (1951).WT/TPR/S/103 Trade Policy Review
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(b) Tariff preferences
28. Mauritania is a member of the Arab Maghreb Union (UMA), which provides trade and tariff
preferences, but they do not appear to be in effect at the moment.  Bilateral agreements previously
signed among the member countries, however, grant full exemption from customs duties for some
products.  Mauritania has also signed bilateral agreements on preferential treatment with Egypt,
Gambia, Mali and Senegal.  Up to December 1999, Mauritania was a member of the EconomicCommunity of West African States  (ECOWAS) (chapter II(3)(ii)).
22
(c) Tariff quotas and seasonal duties
29. Mauritania does not apply any tariff quotas, but applies seasonal duties to a limited number of
agricultural products (14 lines).23  The highest rate applies during the period when domestic
production is marketed, but outside this period the lowest rate applies to imports.
(d) Other duties and taxes
30. Imported goods, like goods and services produced in Mauritania, are usually subject to an ad
valorem  value added tax (VAT), and some products are also subject to excise duty.  The rates applied
to imported products are the same as those applicable to domestic products.  The 2001 Finance Law
replaced the various rates of VAT by a single rate of 14 per cent applicable to the majority of goodsand certain services.  Some products, the majority of which are for current consumption in
Mauritania, were previously subject to a rate of 5 per cent but are now exempt (Article 177 of the
General Tax Code lists the products exempt from VAT).  The 2002 Finance Law also exempts some
categories of imports from VAT (mainly basic f oodstuffs, chemicals and medicines, amounting to
around 280 tariff lines).  Goods and services  that are exported are exempt from VAT.
31. Excise duties (consumption taxes) are imposed on some goods such as tea (20 per cent),
tobacco (20 per cent), sugar (18 per cent), alcohol (100 per cent), and cement (UM 2/kg).  Petroleumproducts are subject to excise duty according to a special scale.
32. A minimum flat rate tax (IMF) is also imposed on imports.  Although this is not a tax on
imports as such, it is nevertheless imposed when products are imported.
24  The IMF is based on the
turnover of natural or legal persons subject to the real BIC (industrial and commercial profits) regime.
It is payable for the year at a rate of 4 per cent of the turnover for the previous financial year, with aminimum amount of UM 240,000, and since 2002 it has been deductible from the taxes due under the
BIC regime
25 at a rate of up to 100 per cent of the amount.26  Consequently, it only acts as an import
tax if, for some reason, it is not deducted from the BIC tax.
33. A computer fee of UM 2,000 is imposed on each declaration irrespective of the customs
regime.
                                                     
22 The members of ECOWAS are Benin, Burkina Faso, Ghana, Mali, Niger, Nigeria and Togo.  The
long-term goal is to establish a customs and monetary union.
23 These only concern agricultural food products such as onions, tomatoes, carrots and lettuce.
24 A 2 per cent IMF is also payable on exports of pelagic fish (section (3) (ii)).
25 The tax on industrial and trade profits was reduced from 40 to 35 per cent in 2001 and to 25 per cent
in 2002.
26 Up to 1999, 25 per cent could be deducted and in 2000 the figure was 75 per cent.Mauritania WT/TPR/S/103
Page 41
(e) Tariff concessions and exemptions from duties and taxes
34. Several import regimes allow operators not to pay the general taxes at the border. Exemptions
from taxes, as well as partial payment of customs duties, are covered by special customs regimes.
35. There are many waivers and exemptions from import duties and taxes covered by both
legislative and regulatory texts, some of which go back to the 1960s.  The procedure for granting such
exemptions involves several ministries and monito ring these exception regimes involves considerable
work on the part of the customs.  The revenue lost has a marked impact on the State's budgetary
earnings.  Moreover, if these mechanisms are not strictly monitored they are liable to introduce
disparities into the treatment given to various sectors of the economy.
36. The exemptions and waivers can be classified in to the following categories:  exemptions for
the National Industrial and Mining Company (SNIM);  Investment Code;  aid and grants;  diplomaticexemptions;  special exemptions;  partial waivers;  and other exemptions and waivers.
37. These waivers have very broad scope and affect nearly all categories of goods.  It is difficult
for the customs to monitor the real destination of these goods under their present working conditions.
It would therefore appear that a large proportion of the goods imported under these regimes are resold
to the personnel of companies, individuals, or actors in the informal sector.
27
38. The Customs Code also includes a regime for the refund of duties under which exporters are
eligible for partial or total refunds of duty paid on imported inputs.
(iv) Rules of origin
39. The Mauritanian Customs Code defines the country of origin of a product as the country in
which the product has been harvested, extracted from the soil or manufactured (Article 25).  For
products that are harvested, extracted from the soil or manufactured in one country and then processed
in another, Article 25 provides that the rules to be  followed in order to determine their origin are
"established in international conventions or by Decree", without going into any further detail.
40. The country of origin must be indicated on all imports.  In the case of goods originating from
one country and transiting through another before entering Mauritania, the real country of origin must
be indicated.
41. Mauritania has not made any notification to the WTO concerning preferential or non-
preferential rules of origin.28
(v) Import licences, prohibitions and other controls
42. Mauritania has not notified the WTO of any texts governing import licences.29  Following the
abolition of the import–export permits, the majority of products do not require an import licence;
nevertheless, the Government intends to establish a regulatory framework for products deemedsensitive (live animals, sugar, rice, medicines, weapons, and narcotic drugs), for which a special
authorization will be needed.  For the moment, the terms under which these goods can be imported
remain uncertain.
                                                     
27 World Bank (2001b), Volume II, chapter 2.
28 WTO document G/RO/47, 20 December 2000.
29 WTO document G/LIC/W/15, 21 September 2001.WT/TPR/S/103 Trade Policy Review
Page 42
43. According to the authorities, Mauritania does not currently apply any quantitative restrictions
on imports in order to protect domestic production.  Control measures are imposed on imports for
other reasons such as safety, public order and health.  The former quota system, which linked rice
imports to purchase of local paddy rice, was abolished in 1999.
44. According to the SGS30, import of the following products is banned:
- Alcohol (without government authorization);- arms and ammunition;
- gold and rough diamonds;
- military equipment;
- warfare equipment;
-d r u g s ;- explosives;  and
- counterfeit goods.
45. Some sources mention other products that cannot be imported, for example, pork meat.
31  The
import of certain banned products or products subject to restrictions such as distilling equipment,
seeds, rough diamonds, obscene publications or films, saccharin, narcotic drugs and explosives maybe authorized by an official, a ministry or a competent government office.
32
46. A prior authorization from the Minister for Fisheries is required for the import of fishingvessels.
33  Arms, munitions, military uniforms and decorations may only be imported by the
competent authorities.34  A special regime applies to imports of petroleum products;  import permits
are administered by the Ministry of Water Resources and Energy.  The Government intends to
liberalize the sector in 2002 at the latest.35
(vi) Emergency measures
47. Mauritania does not have any special legislation on the application of anti-dumping,
countervailing or safeguard measures.
48. The former Investment Code of 1989 and th e current Customs Code do, however, contain
some provisions on anti-dumping measures.  The In vestment Code of 1989 defined dumping as "price
discrimination at the international level by which an exporter sells products on the Mauritanianmarket at a price lower than the price at which he would sell them on other markets".
36  The Code
                                                     
30 Société générale de surveillance (2001).
31 Bureau of National Affairs (2001).
32 Bureau of National Affairs (2000).
33 Article 8 of the Fisheries Code of 2000.
34 Bureau of National Affairs (2000).
35 Government of Mauritania (2000).
36 Article 19.1 of the Investment Code of 1989.Mauritania WT/TPR/S/103
Page 43
provided that "priority and authorized enterprises"37 could request the imposition of a customs
surcharge on competing imported products if there was "obvious dumping".38  The new Investment
Code of 2002 does not mention anti-dumping measures and has also abolished the priority and
authorized enterprises categories.
49. Article 14 of the Customs Code gives the President the right to impose anti-dumping or
countervailing measures through a decree, where necessary, but no measure of this type has yet beenapplied.
(vii) Standards and other technical requirements
50. According to the authorities, Mauritania does not have any standardization or quality control
systems and does not possess an adequate infrastructure for testing and metrology, neither in the food
sector nor in the industrial, trade, health and environmental sectors.  The Government deems it apriority to establish a Mauritanian Standardization and Quality Control Centre (CEMAUNOR), to be
responsible for standards and technical requirements.
39
51. According to some sources, for reasons such as safety or health, French or Americanstandards or other international standards may be applied and required when products are imported
into Mauritania.
40
52. Mauritania has not made any notification under Article 15.2 of the WTO Agreement on
Technical Barriers to Trade (TBT) and no national enquiry point on TBT has yet been established.
(a) Sanitary and phytosanitary measures
53. Law No. 042 of 26 July 2000 sets out the rules governing protection of plant species and
products thereof.  Under this Law, plant species and their by-products, earth, compost and packaging
used for their transport may not be imported into Mauritania without a phytosanitary certificate issued
by the country of origin certifying that they are exempt from harmful substances or disease.
54. The Ministry of Agriculture intends to publish three separate lists every year showing the
plant species, their by-products and other products whose import is subject either to a prior
authorization or to submission of a phytosanitary certificate.  All such products will be inspected upon
arrival in Mauritania.  The phytosanitary inspection fees, the method of payment and the cost of
treatment will be determined jointly by the Ministry of Agriculture and the Ministry of Finance.
55. The corresponding legislation for health measures dates from the 1960s.41  A new Livestock
Code should be enacted in 2002.  At present, th e import of some animals is subject to prior
authorization by the competent ministry (Ministry of Public Health or Agriculture).42
56. A health laboratory was set up in December 1999 and its principal task appears to be to verify
whether exports of fish (and not imports) meet international health standards.
                                                     
37 Priority and authorized enterprises as defined in the Investment Code benefited from special fiscal
incentives.
38 No requests for imposition of this measure were received.
39 Ministry of Trade, Craft Industries and Tourism (2001).
40 Dun & Bradstreet (1999).
41 According to the authorities, Mauritania finds it difficult to implement the SPS and TBT Agreements
as it does not have a full understanding of the Agreements and the necessary knowledge.
42 Bureau of National Affairs (2000).WT/TPR/S/103 Trade Policy Review
Page 44
57. As part of its commitments on transparency, Mauritania has notified the national enquiry
point for sanitary and phytosanitary matters, in co nformity with paragraph 3 of Annex B to the WTO
Agreement on the Application of Sanitary and Phytosanitary Measures, and has appointed the
authority responsible for notification procedures, pursuant to paragraph 10 of Annex B to the
Agreement.43
58. Mauritania is also a member of the International Office of Epizootics (OIE) and the
Commission of the Codex Alimentarius.
(b) Labelling
59. Mandatory labelling requirements apply to a number of imported products such as food
products, cigarettes and matches, but do not apply to such goods produced locally.  Labelling must be
in French and/or Arabic.
60. There are no special regulations on the marking of shipments and any common shipping
practice may be followed.44
(viii) Government procurement
61. Mauritania has not acceded to the WTO Plurilateral Agreement on Government Procurement
and does not have the status of observer in the context of this Agreement.  Mauritania's currentlegislation on government procurement can be  found in the new Government Procurement Code
(Decree No. 2002-08 of 12 February 2002), enacted in 2002 in order to boost the capacity to absorb
external financing and to improve the terms under which government contracts are awarded.  The
Code was drawn up in close consultation with the World Bank, and replaces the previous legislation
(Decree No. 11-93).
45
62. Contracts are awarded by the Central Procurement Board or departmental or municipal
boards.46  The Central Procurement Board, under the General Secretariat of the Government, is
responsible for the award of contracts by the State, local authorities or administrative institutions
amounting to UM 75 million or more for public works, UM 30 million for supplies and ordinary
services, and UM 25 million for intellectual services.47  The threshold is UM 100 million for contracts
with State institutions of an industrial or comm ercial nature and State-owned companies.  When
contracts are awarded after a simplified consultation procedure or in cases of single tendering, theBoard is responsible for contracts amounting to UM 15 million or more.  The departmental or
municipal boards are responsible for contracts involving lesser amounts.  Lastly, for defence-related
contracts the Minister for Defence may appoint a special ad hoc board.  Table III.4 shows the
thresholds for awarding government procurement contracts above which any expenditure by the State,
State institutions of an administrative, industrial or commercial nature, State-owned companies orlocal authorities is subject to the provisions in the Government Procurement Code.
                                                     
43 WTO documents G/SPS/ENQ/12, 4 July 2001, and G/SPS/NNA/2, 5 July 2001.
44 Bureau of National Affairs (2000).
45 The major modifications under the new Code concern the tendering mechanisms, the organization of
procurement boards, and provisions intended to speed up the procedure.
46 Chapter III of the Code also provides for procurem ent boards in public institutions of an industrial or
commercial nature and State-owned companies.
47 The Central Procurement Board has been reorga nized into technical sectors with the necessary
expertise.  In addition to its role in awarding large go vernment contracts, the Board also now monitors the award
procedure including, in particular, a posteriori validation of awards by departmental commissions.Mauritania WT/TPR/S/103
Page 45
Table III.4
Thresholds for the award of government procurement contracts
(in UM)
Supplies and ordinary
servicesWorks Intellectual services
State and State institutions of an
administrative nature2 million 3 million 2 million
State institutions of an industrial or
commercial nature7 million 10 million 5 million
State-owned companies 7 million 10 million 5 million
Local authorities
Nouakchott and Nouadhibou 2 million 3 million 2 million
Other 750, 000 750, 000 750, 000
Source: Decree  No. 540 of 15 May 2002 showing the thresholds for the award, monitoring and approval of government
procurement contracts and limits on the competence of procurement boards.
63. The Code identifies three procedures and tw o exemption regimes for awarding government
procurement contracts;  open tenders, selected tenders, and two-stage tenders;  and exceptionally,contracts awarded on the basis of the simplified consultation procedure or single tendering.  When
any candidate may bid, the tender is open.  The selected tendering procedure is only allowed when the
services can only be provided by a specific group of suppliers.  It must be preceded by an open call
for an expression of interest.  Two-stage tenders (whether open or selective) are allowed when
detailed specifications for the supplies or works cannot be drawn up, or, in the case of services, theircharacteristics cannot be defined.  Contracts under the simplified consultation procedure may only be
awarded in the following cases:  lack of acceptable bids;  unforeseen circumstances and cases of force
majeure ;  the persons to whom the contract was awarded are unable to proceed and the contract has to
be implemented urgently;  for purposes of research, testing, experimentation or development;  the
impossibility of dissociating the supplies, services or works from the original contract.  Awardingcontracts on the basis of selected tenders is limited to proven situations of de jure  or de facto
monopolies or where the circumstances require that the supply of the services should be kept secret.
64. In order to eliminate abusive splitting of expenditure, the Code has introduced range contracts
and demand contracts, awarded after either open or selective tendering.
48  These two procedures apply
to orders where it is not possible to determine the exact volume at the beginning of the year, or ordersthat exceed storage possibilities.  Range contracts fix the minimum and maximum thresholds in value
terms for services likely to be ordered throughout a period not exceeding one year.  The difference
between these contracts and demand contracts is that, in the latter, the contracting authority
undertakes to entrust a supplier with providing the services over a maximum period of two years
without specifying the quantity or value.  The procedure is the same in both cases and, after a call for
tenders, it consists of fixing the unit prices for the services to be supplied over a particular time as and
when the contracting authority issues the orders according to its needs.
65. The legislation allows preferential treatment to be given to Mauritanian enterprises provided
that their bids are of the same quality as those made by foreign candidates.  A preferential margin of
15 per cent of the amount of their bids may be granted to Mauritanian suppliers or building or public
works contractors if the manufacturing cost of the goods includes value added in Mauritania of at
least 30 per cent, or they use at least 30 per cent of domestic inputs, or their staff comprises at least70 per cent of Mauritanians.  For the offices of professionals and design offices, this margin is 10 per
cent if they bid in conjunction with foreign offices an d if their involvement is equivalent to at least
30 per cent of the project.
                                                     
48 Article 10 of the Code also allows an annual in stalment contract proced ure according to which the
authorities may award a contract covering several years with annual instalments as it is executed.WT/TPR/S/103 Trade Policy Review
Page 46
66. Open calls for tender are published in the local press for 30 days in the case of local tenders
and 45 days in the case of international tenders.49  Local calls for tender may also be notified on
posters.  In order to participate in a bid, an enterprise must be situated in Mauritania and listed in the
Commercial Register.50  This provision may be waived in th e case of international calls for tender
when the works, supplies or services cannot be provided by enterprises situated in Mauritania.  The
Code lays down rules on the settlement of disputes.
(ix) State trading enterprises
67. Mauritania has not provided the WTO with any notifications concerning its State trading
activities.51  In the past, a number of enterprises could de jure  or de facto be considered State
enterprises.  As part of the measures to liberalize Mauritania's economy, the monopoly enjoyed by
these State trading enterprises has been restricted or abolished and the State is withdrawing followingthe Government's privatization initiatives.
52
68. The enterprise SONIMEX was set up by the State shortly after Mauritania became
independent and was responsible for ensuring the supply of basic foodstuffs.  In the beginning, it
imported staples such as rice, tea and sugar.  It also exported a number of products, especially gum
arabic.  With time, SONIMEX's imports became more diversified and it began to market certain localproducts such as rice.  It had a dual function, supplying outlying areas and controlling prices.
69. Between 1990 and 1993, SONIMEX's monopoly was gradually eliminated and numerous
private operators began importing agricultural products.  At present, there is no longer any import
monopoly for any product (chapter IV(2)(ii)).  As the Government has decided to privatize
SONIMEX, part of its capital has been transferred to the private sector.
(x) Other measures affecting imports
(a) Obligation to purchase domestic production
70. In order to encourage the consumption of local rice, in 1993 each importer in the importer's
pool
53 was obliged to purchase an amount of locally-produced rice corresponding to the amount
imported.  The pool system was recently abolished (box IV.1).
(b) Domestic content requirements
71. Mauritania does not appear to have any special requirements concerning domestic content.
(c) Insurance
72. Pursuant to Decree No. 80.120 of 9 June 1980 and Order No. 80.020 of 25 January 1980, all
imports of goods of an amount of UM 500 000 or more must be insured with the Société
mauritanienne d'assurance et de réassurance  (Mauritanian Insurance and Re-insurance Company)
(SMAR).  As part of the economic reforms undertaken in the 1990s, this Decree has been amended by
                                                     
49 International calls for tender are also published in the international press.  National calls for tender
are only published in the local press, but are open to foreign participation.
50 Subject to contrary provisions in international conventions.
51 WTO document G/L/491, 11 October 2001.
52 Section (3)(iv).
53 The pool was supervised by the SONIMEX State trading enterprise.Mauritania WT/TPR/S/103
Page 47
Order No. 91.002 of 4 February 1991 in order to allow shipments to be insured with the SMAR or
with any other approved insurance company.
(3) MEASURES DIRECTLY AFFECTING EXPORTS
(i) Registration and documentation
73. Until recently, exporters had to obtain an export certificate, which was issued to holders of
import-export permits.  The signature of the Central Bank of Mauritania was required and exports hadto be domiciled with an approved intermediary.  In order to obtain an import-export permit, exporters
had to satisfy the same registration requirements as importers.
54  The import-export permit régime was
abolished in January 2000.  It would appear that there is currently no requirement applicable to
exporters.
74. Exports are subject to a "detailed declaration" (Article 74 of the Customs Code), which must
be accompanied by a sanitary certificate55 and a certificate of origin if the importing country so
requires.  An undertaking to repatriate the foreign currency is also required.  An exit authorization is
needed for the export of livestock.  The detailed declaration must be submitted to the customs.  Under
the new system, the registration for statistical purposes was abolished in 2001.
(ii) Export taxes
75. Until the mid 1990s, a tax of 8 to 20 per cent was imposed on exports of fish and a tax of
5 per cent on exports of shrimps and lobsters.56  There were no exceptions.  Between 1995 and 1997,
the export tax (exit duty) on almost all fisheries products and the minimum flat rate tax (IMF)57 were
replaced by an access duty applied to bottom fishing and a territorial duty applied to small-scale
fishing for almost all fisheries products.58 To compensate for the fact that it has not been possible to
apply the territorial duty in practice, a tax of 8 per cent is levied on fresh products of the small-scale
fishing sector at the time of export.  At present, the only tax levied on export is that applying topelagic fisheries products (2 to 11 per cent depending on the species).
76. Export taxes on products other than fisheries products existed on paper but were not applied
in practice and they were officially abolished in 2000.  They applied to various products such as live
animals, meat and edible meat offal, certain dairy products, gum arabic, salt, mineral ores, slag and
ash, hides and skins.
77. Mauritania does not impose VAT on exports.
(iii) Export prohibitions, controls and licensing
78. Mauritania does not currently impose any ban or quantitative restriction on exports and does
not require export licences.  According to the info rmation available, it would appear that the only
                                                     
54 Section (2)(i).
55 In the case of livestock exports, the exporter must also pay a shipment tax to the municipal
authorities ranging on average between UM 50 and UM 100 for cattle, UM 8 to UM 20 for small ruminants and
UM 60 to UM 200 for camels.
56 The export taxes were based on the f.o.b. value of the goods.
57 Section 2.(iii)(d).
58 The IMF is only imposed on exports of pelagic fish at a rate of 2 per cent.WT/TPR/S/103 Trade Policy Review
Page 48
exception is fishing vessels, whose export is subject to prior authorization by the Minister for
Fisheries.59
79. In the early 1990s, under the bilateral fisheries agreement between Mauritania and the
European Union, fish exports were subject to a ban imposed by the EU because Mauritanian products
did not comply with international health standard s.  Since then, enterprises that wish to export
fisheries products to the EU must be accredited by the Ministry of Fisheries and the MaritimeEconomy as meeting the hygiene criteria set out in EU Directive No. 91/493/EEC.  To date,
63 enterprises have been accredited and have thus been authorized to export fisheries products to the
EU.
80. In order to prevent over-exploitation of fisheries resources in Mauritanian waters, fish exports
are subject to restrictions during the biological rest periods.
81. The Ministry of Agriculture, upon request, gives exporters phytosanitary, sanitary or reexport
certificates that comply with international standards.
(iv) State trading
82. Certain State enterprises had a monopoly on the export of some products, particularly in the
past.  This situation changed following the liberalization of Mauritania's economy and as a result ofthe Government's privatization efforts.
83. In the 1980s, the Mauritanian Fish Marketing Company (SMCP)
60 had a monopoly of exports
of certain fisheries products (cephalopods).  This monopoly was granted to the SMCP in 1984 under
the Decree on its establishment.61  Since its privatization in 199462, its monopoly has been confined to
the marketing of fisheries products subject to the landing requirement (demersal fish, cephalopods and
crustaceans).63
84. The Mauritanian National Industrial and Mining Company (SNIM)64 is the only company
exporting mining products.65  The State controls 78 per cent of the SNIM, which still enjoys a number
of privileges.  For example, it is exempt from VAT on products to be used in its mining activities
(capital goods used exclusively for mining exploitation).  Although exemption from VAT was
abolished in 2001 for other products, including diesel fuel, widely used in the SNIM's operations, the
Government decided to reduce the royalty payable by the SNIM from 10 to 9 per cent in order not to
harm its international competitiveness and jeopardize the plans for privatization of the company.66
85. The Société mauritanienne de l'élevage et de la commercialisation du bétail  (Mauritanian
Livestock and Cattle Marketing Company) (SOM ECOB), which had a monopoly of exports of red
meat and cattle, was abolished in 1993.67
                                                     
59 Article 8 of the Fisheries Code 2000.
60 Chapter IV(3)(ii).
61 This Decree was subsequently amended by Decree No.93.024 of 28 January 1993 on the marketing
and export of fisheries products subject to the landing requirement and Decree No. 97.094 of 27 October 1997.
62 The State still holds 35 per cent of the SNIM's equity and appoints the Director-General.
63 Exports of cephalopods nevertheless represented around 54 per cent of total exports of fish (1999),
despite the decrease in their commercial value.
64 Box IV.2.
65 In 1999, SNIM's exports accounted for 58.2 per cent of Mauritania's total exports.
66 Government of Mauritania (2001).
67 World Bank (2001b), Volume II, chapter 4.Mauritania WT/TPR/S/103
Page 49
(v) Free points
86. In 2002, the new Investment Code introduced a free points regime applicable to enterprises
whose total production is exported.68  The enterprises covered by this regime are under the
supervision of the customs administration and benefi t from advantages such as exemption from export
duties and taxes, exemption from import duties and taxes on production means and inputs, simplified
customs formalities and controls, and freedom to recruit up to four expatriate agents withoutauthorization or a work permit.  These enterprises pay a flat rate of 25 per cent on profits and the
minimum flat rate tax (IMF) of 2 per cent on turnover, which constitutes advance payment of the
profits tax.
(vi) Aid to export, promotion and financing of exports
87. In Mauritania, there is no special law on the promotion of exports.  The Customs Code
nevertheless gives enterprises that export all or part of their production a number of privileges, mainly
exemption from import duties on elements to be used in their processed products.  The special
regimes defined in the Code include temporary admission, a drawback system and a fictive storage
regime.  It is not known precisely to what extent Mauritanian exporters benefit in practice from these
regimes.  The Government does not implement any special export financing programme.
69
88. A number of measures have been taken to promote exports of fisheries products.  In 1998, a
department responsible for promoting exports of fisheries products was set up within the Ministry of
Fisheries and the Maritime Economy (Chapter IV (3)(ii)).  In 1999, Mauritania established a health
laboratory responsible for verifying that exported products comply with international standards.  A
centre for the promotion of fisheries exports should also be set up soon.70
(4) MEASURES AFFECTING PRODUCTION AND TRADE
(i) Incentives
89. Mauritanian enterprises do not benefit from any special fiscal incentives.  Some measures
currently in effect allow enterprises to enjoy fisc al advantages such as the reimbursement of VAT,
declining and deferred balances, and free points for exporting enterprises.
90. In the past, however, some companies and/or sectors were given financial incentives under
special programmes on an irregular basis.  For example, the Société nationale de développement rural(National Rural Development Company (SONADER) was given a government subsidy amounting to
UM 138 million for its restructuring in the mid-1990s.
71
91. Some government measures are aimed at promoting fisheries activities.  In 2001, the
Government adopted provisions liberalizing the price of petroleum products for use in the small-scale
fishing sector.  These are intended to allow fishermen to benefit from increased competition among
                                                     
68 According to Article 8 of the Code the following may be covered by the free points regime:
activities directly intended for export (the production an d sale of goods abroad or the supply of services),
activities indirectly intended for export comprising the integral sale of goods or supply of services tobeneficiaries situated in Mauritania whose activities directly involve export.
69 Articles 23 and 24 of the 1989 Investment Code also provided for the grant of export credits at
preferential rates by Mauritanian financial institutions for products manufactured in Mauritania.  The new 2002Investment Code does not contain any similar provisions.
70 Ministry of Trade, Craft Industries and Tourism (2001a).
71 Mauritania (1998), Marchés tropicaux et méditerranéens , special issue, March.WT/TPR/S/103 Trade Policy Review
Page 50
petroleum companies and to bridge the gap between domestic and global prices of petroleum
products.72
(ii) Competition policy and regulatory issues
92. In Mauritania, the regulatory framework cove ring competition is to be found in the new
Commercial Code of 2000, which repl aces Order No. 91.09 of 22 April 1991.73  The Code contains
new provisions on free prices and competition74, and on liquidation and bankruptcy.  It applies to
private and State enterprises, to all production, distribution and services activities, and does not
distinguish between Mauritanian and foreign enterprises.
93. The departments responsible for supplies, consumption, competition and the prevention of
fraud, under the authority of the Minister for Trade, Craft Industries and Tourism, is responsible for
monitoring domestic trade.  A market surveillance committee has been established composed ofrepresentatives of civil society.  When the Government is preparing legislative or regulatory texts it
consults the Committee, which also gives advice at the request of various professional and consumer
organizations and the Chamber of Commerce.  On the Committee's recommendation, the Minister for
Trade, Craft Industries and Tourism may punish anti-competitive practices.  The Code also provides
for the creation of local price and consumer committees in each mouqatâa
75 (department)
(section (4))(iii) below).
94. The Code prohibits any concerted action, agreement, understanding or any other collaboration
aimed at hampering the determination of prices by the market, preventing market access, restricting or
controlling production, outlets and investment, or sh aring of markets and/or sources of supply.  An
enterprise or group of enterprises may not take advantage of its dominant position on the domestic
market nor of the economic dependence of a client or supplier.  These provisions do not, however,
apply to practices resulting from a legislative or regulatory text or when the perpetrators can provethat they lead to economic and social progress.
76  In the latter case, enterprises must obtain a waiver
from the Council of Ministers, which determines its terms.
95. Merging and splitting up companies are authoriz ed without restriction.  The Code does not
contain any special provisions on purchases, which are subject to the Code of Obligations and
Contracts.
(iii) Pricing and marketing arrangements
96. The Commercial Code guarantees free prices "with the exception of products and services in
the list established by Decree" (Article 1215).  Si nce the mid 1980s, the majority of control measures
have been abolished.  The only prices controlled are those of petroleum products, with the exception
of those for the small-scale fishing sector.77 The State is responsible for regulating the price of
                                                     
72 In proven cases of unlawful understandings between petroleum companies, the Government may, as
a provisional and protective measure, determine ceiling pr ices for products to be used in the fisheries sector.
73 Order No. 91.09 of 22 April 1991 on free prices and competition.
74 Commercial Code, Book V, Articles 1212-1267.
75 Mauritania is divided into administrative districts at two different levels:  13 wilaya  (regions), which
in turn are divided into smaller administrative and territorial units:  mouqatâa  (departments), which are 53 in
number.
76 According to Article 1213, "any restriction on competition must be justified by reasons of general
interest and be proportional to the goal pursued".
77 Ministry of Water Resources and Energy (2001).Mauritania WT/TPR/S/103
Page 51
petroleum products, taking into account costs, the remuneration of operators and exchange rate
fluctuations.  These prices are indexed on the f.o.b. price.78
97. The price of fisheries products subject to the landing requirement is still fixed by the SMCP(floor price) on the basis of global market prices.  Although producers are not free to determine their
selling price, they are not obliged to sell and can also sell above (but not below) the fixed price.
98. In special situations where there is a monopol y or ongoing supply problems, where legislative
or regulatory provisions restrict price competition, or in the case of excessive price increases due to
emergency situations or exceptional or abnorm al circumstances, Article 1216 of the Commercial
Code allows the Minister for Trade, Craft Indus tries and Tourism to take temporary measures to
regulate prices.  According to the authorit ies, no such measure is currently in force.
(iv) Protection of intellectual property rights
(a) Overview
99. Mauritania is a member of the World Intellectual Property Organization (WIPO) and of the
African Intellectual Property Organization (AIPO).
79  It has also acceded to the Paris Convention for
the Protection of Industrial Property, the Bern Convention for the Protection of Literary and Artistic
Works, and the Patent Cooperation Treaty.  The Mauritanian service responsible for relations with theWIPO and the AIPO is the Technology and Industrial Property Service of the Ministry of Mining and
Industry.
100. At the regional level, Mauritania has also acceded to the revised Bangui Agreement,
administered by the AIPO.  The Agreement as a whole, with the exception of two annexes, entered
into force on 28 February 2002 and replaced the 1977 Bangui Agreement.
80  In general, the revised
Bangui Agreement extends the scope of the regime protecting intellectual property, bringing it into
line with the provisions in the TRIPS Agreement.  The revised Agreement has also increased theamount of fines for infringement of rights under the Agreement, in order to make them more
dissuasive (table III.5).  It establishes a uniform regime for intellectual property rights that constitutes
the national law in all the member countries.  This regime is set out in the Agreement and its
ten annexes, which each cover various aspects of intellectual property, the scope of rights, the
administrative procedures for registration, where appropriate, the term of protection, and theconditions and limits on such rights.
81  The principle of national treatment constitutes an integral part
of the revised Bangui Agreement.  The Agreement and its annexes also contain provisions on regional
exhaustion of rights.
101. The AIPO is the common industrial property office for all member States and, in that
capacity, it examines applications and grants patents, registers utility models, trademarks, industrialdesigns, trade names and geographical indications.  It is intended that it should also be responsible for
layout-designs (topographies) of integrated circuits and new plant varieties.  Its responsibilities
include the implementation of the provisions in multilateral agreements to which the member
                                                     
78 "Mauritania" (1998), Marchés tropicaux et méditerranéens, special issue, March.
79 The AIPO was established at Libreville in 1962 and now has 16 members:  Benin, Burkina Faso,
Cameroon, Central African Republic, Chad, Congo, Côte d'Ivoire, Equatorial Guinea, Gabon, Guinea, Guinea
Bissau, Mali, Mauritania, Niger, Senegal and Togo.
80 The 1977 Bangui Agreement is contained in WTO (2001).
81 All the annexes came into effect on 28 February 2002, with the exception of those on layout-designs
(topographies) of integrated circuits (Annex IX) and the protection of new plant varieties (Annex X).WT/TPR/S/103 Trade Policy Review
Page 52
countries of the AIPO have acceded.82  The granting of a title by the AIPO automatically gives rise to
rights valid in all the member States.  In Mauritania, industrial property rights are administered by the
Technology and Industrial Property Service of the Ministry of Mining and Industry.  The
administration of copyright and related rights is th e responsibility of the Ministry of Culture and
Islamic Affairs.
(b) Intellectual property rights under the revised Bangui Agreement (1999)
Industrial property
102. Annex I to the revised Bangui Agreement deals with patents.  Title I provides that inventions
may be patented provided that they are new, involv e an inventive step and are industrially applicable.
An invention may consist of or relate to a product or a process or to a use thereof.  The term ofprotection is 20 years following the filing date of the application.
103. The revised Bangui Agreement also provides protection for utility models, trademarks and
service marks, industrial designs, trade names and geographical indications.  Applications must be
filed with the AIPO.  Any member State may, however, require that an applicant domiciled on its
territory should file his application with the nati onal authority, which will transmit it to the AIPO
within five working days.  The national liaison office in Mauritania is the Technology and Industrial
Property Service of the Ministry of Mining and Indus try.  Applicants not domiciled in member States
may choose an agent in one of the member States.
83
104. After the Director-General of the AIPO has rece ived the application filed, the AIPO initiates
the procedure, registers the application and examines it.  An appeal may be lodged with the High
Commission of Appeal against any decision rejectin g an application and the Commission's decision is
final.
105. The revised Bangui Agreement contains a number of important amendments to the regime for
the protection of industrial property (table III.5).  Regarding the protection of plant varieties, Annex X
to the Agreement, once it enters into force, will provide protection in the form of a plant variety
certificate with a term of protection of 25 year s.  The revised Bangui Agreement will also give
protection to layout-designs (topographies) of integrated circuits for a term of ten years.  It should benoted that the terms of protection for titles under the 1997 Bangui Agreement have been modified in
order to bring them into line with the re levant provisions of the TRIPS Agreement.
Table III.5
Principal amendments in the revised Bangui Agreement
Revised Bangui Agreement (1999) Bangui Agreement (1977)
Subject and terms of protection
Patents 20 years 10 years
Utility models 10 years 5 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
Geographical indicationsaIndefinite Indefinite
Literary and artistic property
Table III.5 (cont'd)
                                                     
82 Observance of intellectual property rights is not, however, the responsibility of the AIPO but comes
within the competence of national authorities, including the courts and the police.
83 The list of approved agents is available on the AIPO site (http://www.oapi.wipo.net).Mauritania WT/TPR/S/103
Page 53
Revised Bangui Agreement (1999) Bangui Agreement (1977)
Copyright Life of the author + 70 years Life of the author + 50 years
Audiovisual works 70 years 50 years
Works of applied art 25 years 25 years
Layout-designs (topographies) of integrated
circuits10 years Not covered
Protection of plant varieties 25 years Not covered
Fines and terms of imprisonment
Infringement of patent rightsbCFAF 1,000,000 to 3,000,000 and, in cases
of recidivism, a term of imprisonment of 1to 6 monthsFine of CFAF 30,000 to 50,000 and, in cases
of recidivism, a term of imprisonment of 1to 6 months
Infringement of rights in utility modelsbCFAF 1,000,000 to 6,000,000 and, in casesof recidivism, a term of imprisonment of 1
to 6 monthsFine of CFAF 30,000 to 180,000 and, in
cases of recidivism, a term of imprisonment
of 1 to 6 months
Unlawful exploitation of registered trademarks CFAF 1,000,000 to 3,000,000 and a term of
imprisonment of 3 months to 2 yearsCFAF 50,000 to 150,000 and/or a term of
imprisonment of 1 month to 1 year
Unlawful use of compulsory trademarks and
prohibited signsCFAF 1,000,000 to 2,000,000 and a term of
imprisonment of 15 days to 6 monthsCFAF 50,000 to 100,000 and/or a term of
imprisonment of 15 days to 6 months
Infringement of rights in industrial designs CFAF 1,000,000 to 6,000,000 and, in cases
of recidivism, a term of imprisonment of 1
to 6 monthsCFAF 50,000 to 300,000 and, in cases of
recidivism, a term of imprisonment of 1 to 6
months
Infringement of rights in trade names CFAF 1,000,000 to 3,000,000 and/or a term
of imprisonment of 3 months to 2 yearsCFAF 50,000 to 300,000 and/or a term of
imprisonment of 3 months to 1 year
Infringement of rights in geographical
indicationsaCFAF 1,000,000 to 6,000,000 and/or a termof imprisonment of 3 months to 1 yearCFAF 50,000 to 300,000 and/or a term of
imprisonment of 3 months to 1 year
Infringement of rights in layout designs(topographies) of integrated circuitsCFAF 1,000,000 to 6,000,000 and/or a term
of imprisonment of up to 6 monthsNot covered
Infringement of rights in plant varieties CFAF 1,000,000 to 3,000,000 and/or a term
of imprisonment of 1 to 6 monthsNot covered
a "Appellations of origin" in the 1977 Bangui Agreement.
b The revised Bangui Agreement eliminated the requirement of proof of use or  working in order to maintain protection.
Source : WTO Secretariat.
106. The revised Bangui Agreement has also modified the provisions on compulsory licences.  If
the owner of a patent could not provide legitimate reasons for not working the patent (import was not
considered to be a legitimate reason), Title IV of Annex I to the Bangui Agreement (1977) stated that
a licence had to be issued to the applicant after expiry of four years from the filing date of the patent
application subject to one or more of the following requirements:  the patent invention had not been
worked in one of the member States;  the working of the invention did not meet demand for the
product on reasonable terms;  the working of the patent was prevented or hampered by imports of thepatented product
84;  or the owner of the patent refused to grant a licence on reasonable terms.  Title VI
stated that an ex officio licence could be obtained to work a patented invention of vital interest to
national defence, public health or the national economy.
107. The first two requirements and the last, as well as the other provisions, are maintained in
Title IV of Annex I to the revised Bangui Ag reement, which deals with non-voluntary licences.85
Strict conditions are, however, laid down regarding a pplications to the civil courts for the granting of
a non-voluntary licence.  Requests must be accompanied by proof of the applicant's approach to the
patent owner for the purpose of obtaining a contractual licence on reasonable commercial terms
within a reasonable time.  The granting of a non-voluntary licence must involve the payment of
"equitable" remuneration to the owner (Article 49).
                                                     
84 This requirement has been eliminated in the revised Agreement.
85 The revised Agreement does not refer to "compulsory" licences but "non-voluntary" licences.WT/TPR/S/103 Trade Policy Review
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Literary and artistic property
108. Annex VII to the revised Bangui Agreement deals with the protection of literary and artistic
property of nationals of the member States or  authors who have their habitual residence or
headquarters in such a State.  The work is protected throughout the life of the author plus 70 years
after his death and the management of the rights is entrusted to a National Collective ManagementSociety.  Unlike the 1977 Bangui Agreement, copyri ght now includes computer programs.  Moreover,
the revised Agreement specifically recognizes the rights of performers, producers of phonograms and
broadcasting organizations (neighbouring rights).
Protection against unfair competition
109. Annex VIII to the revised Bangui Agreement deals with protection against unfair competition
in a more general context (for example, the protection of undisclosed information) than was the case
in the 1977 Agreement, which only gave protection in the case of trade names.  According to
Articles 2-6 of Annex VIII to the new Agreement, an act of unfair competition is deemed to be any
act or practice which, in the course of industrial or commercial activities, generates or is likely togenerate confusion with the enterprise or activities of another person;  damages or is liable to damage
the image or reputation of another's enterprise;  misleads or is likely to mislead the public with respect
to an enterprise or its activities;  leads to the disclosure, acquisition or use by third parties of
confidential information without the consent of the person legally entitled to possess such
information;  or any false or abusive allegation which discredits or is liable to discredit another's
enterprise or activities or the services proposed by the enterprise.
(c) Defence of intellectual property rights
110. As regards patents, Title V of Annex I to the revised Bangui Agreement provides a fine of
CFAF 1 to 3 million for counterfeiting.
86  This applies to any person who has received, sold or
displayed for sale or introduced into the national territory of one of the member States one or more
counterfeit objects (Article 58).  In cases of recidivism, a term of imprisonment of one to six months
is provided.  Criminal action may only be brought by the competent Office of the Public Prosecutoron a complaint by the injured party.
111. Pursuant to an order by the president of the civil court, owners of a (national or foreign)
patent may have a detailed inventory and description, of the allegedly infringing objects drawn up,
with or without seizure.  This order "shall be made on request and on presentation of the patent"
(Article 64).  Recognized infringing objects that have been seized are either destroyed or handed overto the owner of the patent.
110. Regarding patents for processes, Article 66 of Annex I to the revised Bangui Agreement
contains provisions dealing with the burden of proo f in legal disputes between holders of patents for
processes for obtaining products and the persons accused of having violated the patent.  It states the
following:  "the judicial authority shall be authoriz ed to order the defendant to prove that the process
used to make an identical product is different from the patented process in one of the following
situations:  (a) the product made by the process is new;  (b) there is a strong probability of the
identical product having been made by means of the process and of the owner of the patent having
been unable, in spite of reasonable effort, to establish what process was actually used."
                                                     
86 The fines have significantly increased in comparison with the 1997 Agreement, which imposed fines
of around CFAF 50,000 to 300,000.