WT/TPR/M/322/Add.1  
27 November 2015  
(15-6269)  Page: 1/59  
Trade Policy Review Body 
6 and 8 October 2015 Original: English/French/Spanish  
anglais/français/espagnol  
inglés/francés/español  
 
  TRADE POLICY REVIEW 
CABO VERDE 
MINUTES OF THE MEETING 
Addendum 
Chairperson: H.E. Mr. Atanas Paparizov (Bulgaria) 
This document contains the advance written questions and additional questions by WTO 
Members, and replies provided by Cabo Verde. 
 
 
Organe d'examen des politiques commerciales 
6 et 8 octobre 2015 
EXAMEN DES POLITIQUES COMMERCIALES 
CABO VERDE 
COMPTE RENDU DE LA RÉUNION 
Addendum 
Président: S.E. M. Atanas Paparizov (Bulgarie) 
Le présent document contient les questions écrites communiquées à l'avance par les 
Membres de l'OMC, leurs questions additionnelles, et les réponses fournies par le Cabo Verde. 
 
 Órgano de Examen de las Políticas Comerciales 
6 y 8 de octubre de 2015 
EXAMEN DE LAS POLÍTICAS COMERCIALES 
C
ABO VERDE 
ACTA DE LA REUNIÓN 
Addendum 
Presidente: Excmo. Sr. Atanas Paparizov (Bulgaria) 
En el presente documento figuran las preguntas presentadas anticipadamente por escrito y 
las preguntas adicionales de los Miembros de la OMC, así como las respuestas facilitadas por el Cabo Verde. 
 
 WT/TPR/M/322/Add.1 
 
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Contents 
 
QUESTIONS FROM THE EUROPEAN UNION ....................................................................... 3  
QUESTIONS FROM BRAZIL ............................................................................................... 4  
ADDITIONAL QUESTIONS BY BRAZIL ............................................................................... 5  
QUESTIONS FROM CANADA .............................................................................................. 7  
QUESTIONS FROM THE UNITED STATES ........................................................................... 9  
QUESTIONS FROM THE PEOPLE'S REPUBLIC OF CHINA .................................................. 24  
QUESTION FROM ARGENTIN A ........................................................................................ 29  
ANNEXE 1 ....................................................................................................................... 36  
ANNEXE 2 ....................................................................................................................... 59  
 WT/TPR/M/322/Add.1 
 
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  QUESTIONS FROM THE EUROPEAN UNION  
2 TRADE AND INVESTMENT REGIME 
2.3.2.2 ECOWAS Paragraph 2.24, page 21 
 
According to the report, Cabo Verde has dela yed the implementation of the ECOWAS CET, 
originally planned for January 2015 and, as of May 2015 has not yet formalized a new target date 
for its implementation. 
Taking into consideration that it will require Cabo Verde to renegotiate its tariff concessions in the WTO, the EU would be interested in knowing which is the latest state-of-play for the implementation of the ECOWAS CET. 
 
EU question No. 1 By when does Cabo Verde expect to fully implement the ECOWAS CET? 
 
Réponse 1 
La mise en œuvre du TEC-CEDEAO dépend de la publication du règlement en anglais sur le tarif, 
valeur en douane, le dumping, les garanties, la  rémunération, les fournitures et les mesures de 
protection supplémentaires. Au niveau régional, le Tarif extérieur commun a été approuvé par le Conseil des Ministres de la CEDEAO, mais n'a pas encore été ratifié par tous les pays membres de 
la Communauté, y compris le Cabo Verde en atte ndant la remise officielle des manuels de TEC 
traduits en portugais. Techniquement un Comité interinstitutionnel du TEC a entrepris le travail 
préliminaire. Donc, il y a la ratification et l'approbation par le Gouvernement et le Parlement du Cabo Verde, les douanes commenceront leur mise en  œuvre dans le système et le fonctionnement. 
 
3 TRADE POLICIES AND PRACTICES BY MEASURE 3.4.10 Trade-related intelle ctual property regime  
Paragraph 3.115 and subsequent, pages 53-54 
 While Cabo Verde is Member of the WTO, includin g TRIPS and of the WIPO, it only acceded to the 
Berne Convention and the Rome Convention. 
 
EU question No. 2 Do Cabo Verde authorities plan to initiate any accession procedures to other IP treaties or 
conventions (e.g. PCT, Internet Treaties, etc.)
? 
 
Réponse 2 
Oui, l'un des défis de l'année 2016 est de commencer les procédures pour adhérer au PCT et c'est en ce sens qu'en novembre se tiendra un séminaire sur le PCT en co-organisation avec l'OMPI afin 
de clarifier et de sensibiliser les autorités nation ales au sujet de l'importance PCT en encourageant 
la capacité inventive et novatrice. De même, il est possible qu'à partir de 2016, le Cabo Verde 
rejoigne les organisations régionales responsables des traités et conventions dans le domaine de la 
propriété intellectuelle.  
The IPICV published its first bulletin, comprising some 1,200 trademark applications filed in Cabo 
Verde and several copyright registrations for arti stic and literary art work, in September 2011. 
 
EU question No. 3 
Could Cabo Verde authorities explain more precisel y the conformity of the copyright registrations 
with Article 5(2) of the Berne Convention?  
Réponse 3 
La loi du Cabo Verde (Loi n° 101/III/90 du 29 décembre) a été examinée par le Décret législatif 
n° 1/2009 du 27 avril sur l'adhésion du pays à l'OMC, et de répondre ainsi à ce qui est prévu par la 
Convention de Berne, étant donné que le n° 2 de l'article 3 de LDADC (droits d'auteur et droits 
connexes) respecte le paragraphe 2 de l'article 5 de la Convention de Berne.  
Ainsi, la protection des droits d'auteur est indépendante de l'enregistrement, avec le caractère 
volontaire de l'enregistrement et peut être comp rise comme un moyen de renforcer la protection 
juridique de l'auteur sur son travail. Cependant, la  loi existante doit être réglementée, en ce qui 
concerne les conditions d'enregistrement des œu vres littéraires, artistiques et scientifiques. WT/TPR/M/322/Add.1 
 
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  QUESTIONS FROM BRAZIL 
Page 3 (Para 2.2) 
 According to the African Development Bank, between 2009 and 2013, Cabo Verde's economy had 
an average growth rate of 1,2%, compared to 7,1% between 2004 and 2008. One of the reasons 
for this growth deceleration was the crisis in the Eurozone, the country's main partner.  
Brazil Question 1 
Given the strong economic ties between Cabo Ve rde and a number of European countries deeply 
affected by the economic downturn, which are the prospects for Cabo Verde's economy in the near future? 
 
Réponse 4  
Effectivement l'économie cap-verdienne est ancrée à la zone euro où se situent les principaux 
partenaires du pays en termes d'investissement, de tourisme, de commerce extérieur et d'aide 
étrangère. En outre le Cabo Verde demeure une coopération importante de change conformément à la zone euro; et la perspective à court terme est que le pays maintienne la monnaie arrimée à 
l'euro qui soutient la stabilité macroéconomique, la  crédibilité monétaire et inflationniste et assure 
une assistance au commerce extérieur.  Cependant, la vision et le programme de transfor mation du Gouvernement visant à transformer le 
Cabo Verde en une plateforme de service importante, à la croisée des principaux marchés, 
africaine, américaine et européenne de sorte que le pays a investi massivement dans la composante logistique en fonction de ports, aéroports, infrastructures de communication et 
l'adaptation du cadre réglementaire et institutionnel. 
 Ainsi, au niveau régional, malgré la faiblesse de la complémentarité entre les économies et les 
nombreux et complexes blocages qui restent à la libre circulation des marchandises et des 
capitaux entre les États membres de la CEDEAO, l' intégration régionale en Afrique de l'Ouest est 
un choix stratégique clé de la politique économique du gouvernement du Cabo Verde. Seul le marché de la sous-région peut vérifier l'économie cap-verdienne à la masse critique qui le rend 
attrayant, en particulier à l'IDE pour certaines industries et services de niche orientés vers les 
marchés étrangers, ainsi que l'installation de plates-formes de logistique de commerce de marchandises et de fourniture des services inte rnationaux, opportunités qu'un pays dépourvu de 
ressources minérales ne peut pas rater. 
 Avec le Brésil, la coopération a été en pleine expansion, avec un fond dans plusieurs domaines 
comprenant: l'éducation; la formation profession nelle; le déssalement de l'eau et des projets 
d ' a g r i c u l t u r e ,  e t  p l u s  r é c e m m e n t  d a n s  l e  d o m a i n e  d e  l a  d é f e n s e  e t  d e  l a  s é c u r i t é  m a r i t i m e .  L a  coopération technique s'est avérée très importante pour le Cabo Verde et le renforcement récent des liaisons aériennes. Le Gouvernement a inve sti dans l'intensification des échanges et le 
renforcement de la coopération co mmerciale au niveau diplomatique. 
 Page 10 (Para 4.15)  
 
An Economic Partnership Agreement has been si gned between the ECOWAS and the EU. One of 
the main objectives of the agreement is the gradual liberalization of the contracting parties 
'markets within 25 years, by opening 80% of th e ECOWAS market and fully liberalizing the EU 
market for products from the West African region. The agreement also provides for other measures, including anti-dumping, countervailing and safeguard measures, the elimination of subsidies and financing for development, among others. 
 
Brazil Question 2 Much of Cabo Verde's trade is conducted with th e EU, while Africa responded for only 1,2% of 
Cabo Verde's exports and 2% of the country's imports in 2013. Is this the new EPA expected to 
change this pattern?  WT/TPR/M/322/Add.1 
 
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  Réponse 5 
L'Accord de partenariat spécial (APE) négocié et signé entre la CEDEAO et l'Union européenne a le 
potentiel de constituer un moyen important de promouvoir la coopération dans les domaines de l'investissement et du commerce des biens et services et l'accès au marché. Dans ce contexte, le 
Cabo Verde accorde une importance à l'avancement des négociations en cours concernant les 
questions sur les règles de la clause d'origine de non-exécution, NPF et d'autres questions relatives à l'intégration régionale seront complétée afin d'ouvrir le chapitre des négociations sur le secteur 
des services qui concentre les priorités du pays. Ainsi, le pays a investi dans le renforcement des 
capacités dans les réformes du cadre juridique; dans l'infrastructure; la meilleure coordination interinstitutionnelle dans le secteur public, et le secteur privé et la société civile afin que le pays puisse être prêt à profiter du potentiel de la sous -région de Afrique de l'Ouest, soit du point de vue 
de la grande disponibilité des matières premières, soit de son marché de consommation de biens 
et services. La perspective est que le financement du Programme de soutien pour le développement de l'APE (PAPED) puisse soutenir le pays dans ce processus de renforcement des 
capacités et renforcer la capacité d'approvisionnement du cadre juridique de sorte qu'il réalise les 
résultats potentiels et souhaité par l'APE dans le contexte de l'intégration régionale. Le Cabo Verde espère accroître sa participation au commerce régional avec la mise en œuvre du 
TEC (union douanière) et de fournir une plate-forme d'échanges entre la CEDEAO, l'Union 
européenne et l'Amérique (ALENA, MERCOSUR).  ADDITIONAL QUESTIONS BY BRAZIL 
PART I: QUESTIONS REGARDING THE SECRETARIAT REPORT  
 Pages 62 and 63 (Para 4.40)  
 
The BCV is the central bank and regulator of the banking sector (including non-bank financial institutions or "para-banks"), and the insurance sector. Overall, the domestic banks remain well-
capitalized, according to the IMF. However, a sset quality has deteriorated. The share of non-
performing loans is relatively high (18.7% of to tal bank loans in December 2014), in part due to 
the economic downturn, and this has hurt bank profitability. A feature of Cabo Verde's financial system is its relatively big off-shore sector, wi th eight entities in 2013 licensed to operate as 
international financial institutions ("instituições de crédito de autorização restrita"). The off-shore 
banks take deposits only from non-residents and invest mainly overseas – the risks for the stability of the domestic financial system are limited, according to the IMF. Since 2009, the BCV 
has performed periodic stress tests for the four largest domestic banks. 
 Brazil Question 3 
Does BCV supervise offshore financial institutions operations abroad, in order to prevent risk 
contagion to and from foreign markets?  Réponse 6 
Conformément à la législation en vigueur, les étab lissements de crédit à l'autorisation restreinte 
sont sous la supervision de la Banque du Cabo Verde.  
Page 63 (Para 4.42) 
 The hitherto separate legal frameworks for domestic financial institutions and offshore financial 
institutions were brought under one single regime. The objectives of the Financial System 
Framework Law include preservation of the stability of the financial system and prevention of systemic risks, to promote competition in the financial services market, and to prevent money laundering and the financing of terrorism. The la w provides for the establishment of a deposit 
insurance scheme, which would also cover the expatriate Cabo Verdean community. 
 Brazil Question 4 
Does the new single legal framework guarantee the same treatment between offshore financial 
institutions and domestic financial institutions, particularly on capital requirements, risks prevention, and money laundering and terrorist financing combat? 
 
Réponse 7 
Oui, les règles sont les mêmes, à l'exception du capital minimum, où il est requis la moitié du niveau exigé des établissements de crédit à l'autorisation restreinte. WT/TPR/M/322/Add.1 
 
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  PART II: QUESTIONS REGARDING THE GOVERNMENT REPORT  
 Page 6 (Para 3.14)   
Having a small market, coupled with the fact that the country is an archipelago, lack of 
infrastructure and deficient inter-island transportation, poor business and industrial sector development in particular, as well as a fragile financial system, are strong barriers to domestic 
private investment and growth in the trade sector. 
 Brazil Question 5 Which are the main reasons for the assertion about Cabo Verde financial system fragility?  
 
Réponse 8 
Le secteur financier est soumis à une supervision et une réglementation solides, et a eu un 
rendement positif au cours des années. Aujour d'hui, il y a huit banques commerciales dans le 
secteur, mais le secteur n'est pas encore conc urrentiel. Tout d'abord parce que deux grandes 
banques dominent le secteur. Elles contrôlent en viron 70% du marché du crédit, selon les données 
de la Banque centrale. Deuxièmement, parce qu'il y a une forte concentration dans le secteur, en 
termes de chevauchement des éléments propriété et gouvernance. Le système bancaire du Cabo 
Verde n'est pas intégré dans le système financier mondial et, pour cette raison, court moins de risque de contagion aux fluctuations du marché. La  principale source de risque est domestique et 
dans le secteur bancaire commercial est le risque de crédit. Le risque immédiat pour le secteur 
bancaire est la santé des secteurs de la construction et de l'immobilier. Le secteur bancaire a une forte concentration de son portefeuille dans des prêts immobiliers. 
 
Brazil Question 6 How does Cabo Verde intend to reconcile the recognized frailty of its financial system with the goal 
of the GPRSP III, namely, become a center for financial services and investment?  
 Réponse 9 
La vision à long terme est de transformer le Ca bo Verde dans un centre financier concurrentiel. 
Dans le court et moyen terme, l'objectif est de fac iliter la structuration, l'efficacité et l'efficience, 
ainsi que la sécurité du système financier, comme les fondements de la promotion du cluster financier. L'objectif est de positionner le Ca bo Verde comme un marché financier sécure, de 
croissance rapide. L'accent est mis sur les politiques et les actions dans les domaines monétaire, 
bancaire, des assurances et des finances; tout en faisant face aux défis de développement du marché des capitaux. WT/TPR/M/322/Add.1 
 
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  QUESTIONS FROM CANADA 
GOVERNMENT REPORT (G/322) 
 Part 5. World Trade Organization, paragraph 5.9, page 12 
 
Canada Question 1 The Government Report notes that Cabo Verde has harmonized and synthesized the various 
incentives that were dispersed across multiple provisions into a single law as the Tax Benefits Code 
(Law No. 26/VIII/2013, of 21 January 2013). Can you please provide the list of the harmonized 
and synthesized incentives?  
Réponse 10 
Le Code des avantages fiscaux établit incitations à l'investissement par tous les opérateurs 
économiques, indépendamment de secteur ou de la valeur de l'investissement dans le pays. 
Quand détenu dans le pays l'investisseur reçoit un crédit d'impôt de l'ordre de 50% ou 30% sur 
l'achat d'immobilisations corporelles et d'investissement avec l'acquisition de brevets et de licences pour utiliser les technologies certifiées par l'autorité compétente, à être déduit de l'impôt sur le 
revenu (bénéfice) pendant 10 ans (article 12). Ceci est un avantage fiscal automatique, soit 
matérialisé dans l'énoncé même de la déclaration du contribuable MOD 1B.  Bénéficient toujours de l'exonération des droits de douane (article 15) du droit de timbre (article 
14), une déduction de l'impôt pour chaque poste d'emploi créé de 26.000 $00, 30.000 $00 et 
35 000 $00 respectivement, en fonction de l'emplacement du siège social de la société, augmentation les dépenses de 150% des travailleurs formés, l'embauche des jeunes et 
l'attribution d'une bourse d'études; augmenter les dépenses de 130% du montant du don accordé 
sous le patronage (31º); Lorsqu'elles sont effectuées en vue pour les investisseurs internationaux peuvent bénéficier des 
taux de réduction allant de 12,5% à 3,75% en fonction de l'emplacement du siège social de 
l'entreprise et du volume d'affaires. Bénéficie également de l'exonération des droits sur les importations de matières premières, ainsi que dans les équipements, etc. (article 15); le remboursement de la TVA est effectué dans les 
30 jours, exemption du droit de timbre dans la cons titution de la société, dans l'augmentation de 
capital dans l'embauche des frais de financement, exemption et autres taxes notariales, l'importation en franchise de droits et de la déduction de l'exportation de la taxe par emploi créé; 
Lorsque réalisés dans le CIN (Centre internationa l de l'industrie (CII) et du commerce (CIC)) les 
entreprises bénéficieront de réductions d'impôt de l'ordre de: 
 5% pour les entités ayant 5 ou plusieurs travailleurs indépendants; 
 3,5% pour les entités ayant 20 employés ou plus; 
 2,5% pour les entités ayant 50 employés ou plus. 
 Le Centre international pour la prestation de services: 
 2,5% pour les entités ayant 2 employés ou plus. 
 Bénéficient également de l'exonération des droits sur les importations de matières premières, ainsi 
que dans les équipements, etc. (article 15); le remboursement de la TVA est effectué dans les 
30 jours, l'exemption du droit de timbre dans la constitution de la société, dans l'augmentation de capital dans l'embauche des frais de financement, l'exemption et autres taxes notariales, 
l'importation en franchise de droits et de la déduction de l'exportation de la taxe pour chaque 
poste d'emploi créé. Lorsque l'investissement dépasse 10 milliards d'Escudos l'investisseur peut bénéficier d'encouragement exceptionnel qui peut prendre la forme d'une exonération d'impôt sur le revenu 
des personnes morales pour une période de 10 ans, l'importation en franchise des immobilisations 
corporelles, de l'impôt sur le droit de patrimoine et droit de timbre. WT/TPR/M/322/Add.1 
 
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  GOVERNMENT REPORT (G/322) 
 Part 5.1. Implementation of Agreements  under WTO Accession, paragraphs 5.12 and 
5.18. 
 
SECRETARIAT REPORT (S/322)  
Part 3.4.3. Sanitary and Phytosanitary measures, para 3.80, 3.4.10 Trade-related 
Intellectual Property, para 3.117  Canada Question 2 
The Government Report notes that Cabo Verde is advancing toward full implementation of 
sanitary, phytosanitary and intellectual property regimes as part of its WTO accession implementation action plans.  
Does Cabo Verde foresee being able to fully impl ement its obligations by the phase-in deadline?  
 Réponse 11 
L e  C a b o  V e r d e  a  f a i t  d e s  p r o g r è s  c o n s i d é r a b l e s  d a n s  l a  m i s e  e n  œ u v r e  d e  l ' A c c o r d  S P S ,  e n  particulier l'adéquation des lois relatives aux systèmes phytosanitaires et sanitaires. Les instruments phytosanitaires sont presque terminés. La nouvelle Loi n° 29/VIII/2013 a été approuvée et publiée en 2013 et l'ensemble des instruments réglementaires de cette loi. Comme 
pour le secteur de la santé sanitaire et animale, le processus est également en cours, ayant déjà 
été approuvé et publié la loi fondamentale, la Loi n° 30/VIII/2013, avec les instruments réglementaires de cette loi en cours d'élaboratio n. Tous les efforts sont déployés afin de se 
conformer pleinement aux obligations dans la limite de dates spécifiées. WT/TPR/M/322/Add.1 
 
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  QUESTIONS FROM THE UNITED STATES 
PART I: QUESTIONS REGARDING THE SECRETARIAT REPORT 
 1. ECONOMIC ENVIRONMENT 
1.3 Developments in Trade 
 Page 12 (Paragraph 1.19): the European Union has historically been Cabo Verde's most important 
trading partner, and a common language with several countries in Europe, Africa, South America 
and the Pacific facilitates cultural and trade links across the globe. The large diaspora of Cabo Verdean communities overseas is also a source of commercial exchanges. Cabo Verde's regional trade with other ECOWAS countries appears to be relatively insignificant, accounting for 1.2% of 
total imports and 0.1% of Cabo Verdean exports in 2014. 
 US Question 1 
Is Cabo Verde implementing policies to diversify their trade relationships and reduce exposure to 
the Eurozone?  
Réponse 12 
Effectivement l'économie cap-verdienne est ancrée à la zone euro où sont les principaux 
partenaires du pays en termes de partenaires d'investissement, le tourisme, le commerce extérieur et l'aide étrangère. En outre le Cabo Verde demeure une coopération importante de 
change conformément à la zone euro et mise en  œuvre du perspective à court terme est que le 
pays maintienne la monnaie arrimée à l'euro qui soutient la stabilité macroéconomique, la crédibilité monétaire et inflationniste et assure le commerce extérieur. 
 
Cependant, la vision et le programme de transfor mation du Gouvernement visant à transformer le 
Cabo Verde enune plateforme de services importants  à la croisée des principaux marchés, africain, 
américain et européen de sorte que le pays a investi massivement dans la composante logistique 
en termes de ports, aéroports, infrastructures de communication et l'adaptation du cadre réglementaire et institutionnel.  
Ainsi, au niveau régional malgré la faiblesse de la complémentarité entre les économies et les 
nombreux et complexes blocages qui restent encore à la libre circulation des marchandises et des capitaux entre les États membres de la CEDEAO, l' intégration régionale en Afrique de l'Ouest est 
un choix stratégique clé de la politique économique du gouvernement du Cabo Verde. 
 US Question 2 
If so, would Cabo Verde please elaborate on their plans to expand trade with regional partners? 
 Réponse 13 
Comme tout processus d'intégration régionale, la CEDEAO vise à l'élimination des obstacles 
discriminatoires à la circulation des personnes, des capitaux et les les Etats membres et la création 
d'un espace économique unique. On a vu émerger ces dernières années des signes les plus évidents de réformes structurelles au sein de la Commission de la CEDEAO elle-même, d'une plus 
grande participation des États membres pour l'harmonisation des politiques économiques, la mise 
en œuvre de projets d'infrastructure comm unes, l'engagement de bonnes pratiques de 
gouvernance, la protection environnementale, la gouvernance électronique et de l'investissement 
dans les énergies renouvelables, qui se traduira par encourager la circulation des personnes, des 
capitaux et des marchandises et l'amélioration de l'intégration des économies. Le traitement sur le TEC, l'APE avec l'UE, l'installation au Cabo Verde du Centre pour les énergies renouvelables et l'efficacité énergétique de la CEDEAO, sont de bons exemples. 
 
Si les tendances récentes se confirment dans le pr ocessus de l'intégration régionale, le Cabo Verde 
bénéficiera grandement et peut partager son expérience institutionnelle, l'internationalisation des 
entreprises et des services à l'exportation, en particulier dans les secteurs des TIC et la 
gouvernance électronique, les énergies renouvelables, les économies créatives, les transports et le tourisme. 
 
La CEDEAO est de plus en plus un instrument  privé de promotion des investissements, de 
l'expansion et des marchés complémentaires et  le développement économique avec un grand WT/TPR/M/322/Add.1 
 
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  potentiel pour les économies des pays de la sous-région, en particulier pour un petit pays comme 
le Cabo Verde et dont le potentiel développement réside dans les services.  1.4 Recent Economic Developments 
Paragraph 1.6 refers to domestic expenditures for agriculture.  
 US Question 3 
Has Cabo Verde updated its data on agricultural supports and subsidies since its accession?   
 Réponse 14 
Depuis son adhésion à l'OMC, le Cabo Verde n'a pas accordé de subventions à l'exportation dans 
l'agriculture. 
 US Question 4 
Has this data been reviewed by the Committee on Agriculture?  
 Réponse 15 
Il est reconnu que des notifications du Cabo Verde dans le cadre de l'Accord de l'agriculture ne 
sont pas mises à jour. Il est en train d'organiser et autonomiser ses propres affaires pour se conformer à ses obligations, ayant déjà demandé une assistance technique à cet effet.  
II. TRADE AND INVESTMENT REGIME 
 Box 2.1: The Hierarchy of Laws 
 
US Question 5  Is the WTO Agreement considered an "International Agreement…in force in Cabo Verde's legal 
system," superior to domestic laws, decrees, etc.? 
 Réponse 16 
Après son entrée en vigueur dans le droit international et national, les normes du droit 
international valablement approuvé/ratifié par l'État du Cabo Verde sont respectés en vertu des 
lois et règlements de la valeur infra constitutionnel, sans préjudice des règles auxquelles ils peuvent être soumis. 
 
2.3.2 Regional and preferential agreements 2.3.2.2. ECOWAS 
 
Page 21 (Paragraph 2.23-2.24)  The ECOWAS member States have agreed, in principle, to establish a Customs Union with a 
common external tariff and the removal of all customs duties, border charges and non-tariff 
barriers such as quotas and prohibitions on in tra-ECOWAS trade. Implementation of the CET had 
been had been planned for 1 January 2015, but as of May 2015, the implementation date still has 
not been officially established. We had understood from other WTO documents (in Liberia's 
accession process) that most ECOWAS members had implemented the CET beginning 1 July 2015.   
US Question 6 
When does Cabo Verde anticipate its implementation of the ECOWAS CET?   
 Réponse 17 
La mise en œuvre du TEC-CEDEAO dépend de la pub lication du règlement en anglais sur le tarif, la 
valeur en douane, les intrants et les de dumping, les sauvegardes, la compensation, les intrants et 
les mesures de protection complémentaires par le quel le niveau régional, le Tarif extérieur 
commun a été approuvé par le Conseil de Ministres de la CEDEAO, mais n'a pas encore été ratifié 
par tous les pays membres de la Communauté, y compris le Cabo Verde en attendant la remise officielle des manuels de TEC traduits en po rtugais. Le niveau technique d'un Comité 
interinstitutionnel du TCE est d'effectuer le travail préliminaire. Il n'est donc qu'après la ratification 
et l'approbation par le Gouvernement et le Parlement du Cabo Verde, que les douanes commenceront sa mise en œuvre dans le système et le fonctionnement.  WT/TPR/M/322/Add.1 
 
- 11 - 
 
  US Question 7 
Please describe in detail how Cabo Verde will deal with its MFN tariff rates higher than the ECOWAS CET.   
Réponse 18 
La Commission de la CEDEAO, par le règlement C/REG.1/09/13 sur les mesures de protection 
supplémentaires (MPS) pour la mise en œuvre du TEC-CEDEAO prévoit une période de 5 ans au 
cours duquel l'État membre est autorisé à appliq uer des droits NPF énoncé es dans le TEC-CEDEAO 
jusqu'à un maximum de 3% des lignes tarifaires.  US Question 8 
Please describe any transitional arrangements in detail.  
 Réponse 19 
La seule disposition transitoire existant est le règlement ci-dessus sur les mesures de protection supplémentaires. Un Comité interinstitutionnel TEC travaille sur les mesures visant à sauvegarder les intérêts spécifiques du Cabo Verde. 
 
2.4 Investment Regime  Page 25, Paragraph 2.39 
 
Fiscal incentives available to investors are currently outlined in the Code of Fiscal Benefits (Law No. 26/VIII/2013 of 21 January 2013), and those still being used based on the previous 
investment legislation. Paragraph 13 states that the estimated revenue foregone from tax and 
import duty concessions [granted to investors] reached more than CVEsc 3.25 billion during the 
same year. 
 
US Question 8 Are any of these concessions contingent upon export  of the goods produced or use of local inputs 
in the production process?  
 
Réponse 20  
Les avantages fiscaux ne sont pas liés à la production d'intrants locaux, mais aux exportations 
ainsi que la création d'emplois et le volume d'investissement. 
 US QUESTION 9 
May we have a copy of the 2013 Code of Fiscal Benefits and any other legislation that addresses 
this issue?    Réponse 21 
Veuillez consulter la version anglaise du Code des avantages fiscaux en fin de document (Annexe 1).  
III. TRADE POLICIES AND PRACTICES BY MEASURE 
3.2 Measures Directly Affecting Imports 3.2.1 Import procedures and requirements 
 
Page 27, paragraph 3.4 states  that Cabo Verde acknowledged during its accession negotiations 
that its business licensing legislation could be at odds with GATT Articles III and VIII with respect to minimum capital requirements, warehouse ownership restrictions, registration fees, and other 
registration provisions. An action plan was acco rdingly presented to revise provisions governing 
minimum capital, warehousing, and fees by Dece mber 2008, and other aspects of Decree-Law No. 
69/2005 by the end of 2010. 
 
US Question 10 Please outline how changes made in the business licensing regime since Cabo Verde's accession 
have addressed these deficiencies. 
 WT/TPR/M/322/Add.1 
 
- 12 - 
 
  Réponse 22  
L'Ordonnance n° 17/2008 a supprimé l'obligation de capital minimum pour exercer les activités 
d'importation, le commerce de détail et de gros et révoqué le Décret n° 42/2004 du 4 octobre. Le Décret-loi n° 30/2009 élimine la nécessité pour l'enquête préalable et introduit la possibilité 
d'enquête a posteriori, simplifiant ainsi les procédures de licences. 
Le Décret n° 32/2008 se concentre sur les frais de licence par la fixation d'un taux unique pour l'année de l'activité du commerce de gros (importateur et exportateur). 
 
3.2.2 Ordinary customs duties  US Question 11 
What is the total amount of Cabo Verde's revenue and portion of total government revenues 
accounted for by customs tariffs, and VAT and special consumption taxes applied to imports?   
Réponse 23 
37,6% en 2014. 
 
Page 27, Paragraph 3.12  states that the WTO Secretariat has identified current applied MFN 
rates in Cabo Verde that are above the bound levels for 19 tariff lines. For an additional 13 lines, which are still subject to staged tariff reductions until they reach zero in 2016 or 2018, the current applied rates are also above the respective bound  rates derived from the "staging matrix". The 
Government Report also indicates that Cabo Verde's General Directorate of Customs has prepared 
an amendment to the law implementing the customs tariff that would address the majority of these cases.  
 
US Question 12 Please list all these lines.  
 
Réponse 24 
Veuillez-vous reporter au tableau en fin de document (Annexe 2).  
US Question 13 
Why doesn't the amendment address all of the case s? What lines will remain inconsistent with 
Cabo Verde's bindings?  
 
Réponse 25 
En effet par erreur de notre part, ils ont été laissés en dehors du processus annuel de réduction 
des taux tarifaires, 13 lignes tarifaires, pour être inclus dans le processus de réduction annuelle, 
compte tenu de son taux qui devrait être en vigueur à l'heure actuelle.  US Question 14 
When will the amendment be published in the Official Bulletin, i.e., implemented? 
 Réponse 26 
Les Douanes du Cabo Verde travaillent dans le processus d'approbation et l'OMC sera informée dans les prochaines semaines sur la date de publication au Bulletin Officiel.  
Page 27, Paragraph 3.13  states that for 516 (ten digit) tariff lines using the 2015 bound rates, 
increasing to 521 tariff lines compared with Cabo Verde's final bound rates (2018), are lower that the ECOWAS CET rates, most commonly in sectors for raw and processed meat and fish, tobacco, machinery, equipment, and marine vessels, i.e. in HS Chapters 2, 4, 15, 16, 24, 34, 83 to 85, and 
88 (Chart 3.1).  
 US Question 15 
Please provide a list by tariff line item where this is the case. 
 Réponse 27 
De ces lignes tarifaires avec des taux inférieurs aux taux du TEC, on a ramassé les produits les plus sensibles de faire partie de l'emballage qui a été limitée à 3% du nombre de lignes tarifaires du TEC, en tant que règlement relatif aux MCP.  WT/TPR/M/322/Add.1 
 
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  3.2.3 Other duties and charges (ODCs) 
 Page 32, Paragraph 3.19 and 3.20  
Cabo Verde has bound "other duties and charges" (ODCs) at 0.5%, reflecting the current level of 
the ECOWAS community levy. However, this levy is  set to rise to 1.5% and that Cabo Verde 
intends to increase its charge to this level and negotiate compensatory adjustment. 
 
US Question 16 In what manner does Cabo Verde intend to compensate its trading partners for the "across-the-board" actual increase of 1 percentage charge applied to imports?  
 
Réponse 28 
On n'a pas encore déterminé un pourcentage, et la question qui est sur l'ordre du jour à ce point 
est précisément cela. Le traitement au niveau institutionnel dans la sous-région peut prendre un 
temps considérable. La question de la négociation compensatoire sera mise en place plus tard.  
3.2.4 Tariff Exemptions 
 Page 33, Paragraph 3.24  states that "enterprises receiving tax benefits for "internationalization" 
are also eligible for customs duty exemptions (Art icle 17 of the Code of Fiscal Benefits), although 
the exemptions are not specified in the Code of Fiscal Benefits.  
 US Question 17 
What is "internationalization?" Does that mean exporting? Are these tax and tariff exemptions 
related to export activities?   
Réponse 29 
Le gouvernement du Cabo Verde considère que les investissements dans des projets avec 
faisabilité technique et économique, que donner accès aux marchés étrangers dans des secteurs clés pour l'économie capverdienne, a généré au moins 3 333 emplois, tel que formulé dans le Code 
des avantages fiscaux de classification. L'accès à ces encouragements sera effectué par 
l'application et l'exécution ultérieure d'un accord av ec les autorités du Cabo Verde, dont la période 
d'application peut aller jusqu'à 3 ou 5 ans. 
 
US Question 18 Is Cabo Verde prepared to bring its export subsid ies into conformity with WTO as provided for in 
its accession commitments?  
 Réponse 30 
Le Code des avantages fiscaux en vigueur est conforme aux dispositions de l'OMC.  
 
3.2.5 Fees and charges for services rendered  
Page 35, Paragraph 3.26 
 Cabo Verde has not been able in the 7 years since its accession to bring its clearly WTO-
inconsistent customs user fee of 1.04% of the c.i. f. value of imports into conformity with Article 
VIII of the GATT by instituting minimum and ma ximum levels to ensure that the fee is 
approximate to the cost of the customs service rendered.  In addition, paragraph 12 in the Summary states that in 2013, Cabo Verde introduced a statistical 
tax of CVEsc 5,000 per customs declaration on both  imports and exports with the stated goal of 
financing the computerization of customs clearance. This is clearly not related to the cost of any service – just a tax on imports to pay for equipment. This would not seem to meet the criteria of 
Article VIII of the GATT 1994.  
 WT/TPR/M/322/Add.1 
 
- 14 - 
 
  US Question 19 
What plans does Cabo Verde have to regularize these fees with WTO provisions?   Réponse 31 
En ce qui concerne le taux de 1,4% sur la vale ur CAF des importations, en attendant le résultat 
d'une étude déjà commandé pour permettre que le taux correspond aux besoins de l'article VIII du 
GATT. En ce qui concerne les statistiques sur le s taux de cinq mille Escudos, on rapporte que, 
conformément au paragraphe 1 de l'article 31 de la Loi 23/VIII/2013 du 31 décembre 2012, il se 
concentre sur les services fournis objectivement au privé à travers le système informatique installé 
dans le cadre du processus de dégagement de marchandises.  
Page 37 (Paragraph 39) 
 Certain financial transactions, such as operations of credit, interest, financial services 
commissions, bonds and payment orders, and other transactions involving the registration or 
issuance of legal documents are subject to stamp duty. Stamp duties do not affect licences, permits and other documentation related to import or export operations, but apply to corporate 
operations such as enterprise establishment, acquisition and sale of property, capital increases, 
equity transfers, commercial contracts, etc.  US Question 20 
Please elaborate on how the stamp duties are implemented. 
 Réponse 32 
Le droit de timbre, qui a été révisé en 2008 à la suite de l'adhésion du Cabo Verde à l'OMC, actuellement perçue sur les opérations financières, aux entreprises et les actes juridiques documentés. Dès Janvier 2015 ne se concentre plus su r les transferts de capitaux comme ce fut le 
jusqu'ici.  
 US Question 21 What is the average rate applied? How are they a pplied to different countries and different kinds of 
transactions?  
 Réponse 33 
Opérations de crédit: 0,5%  
Intérêts, primes, commissions ou de contrepartie des services financiers: 3,5% Sauvegarde: 0,5% 
Assurance: 3,5% 
Lettres de change, billets à ordre, titres de créance, ordres de paiement: 0,5% Opérations sociétaires: 0,5% La moyenne est de 1,5% 
Il est aussi signalé que la taxe est appliquée sans discernement. 
 3.2.6 Internal taxes 
 
Page 36, paragraph 3.32  states that "certain goods are subject to a Special Consumption Tax 
(Imposto sobre Conumos Especiais - SCT). SCT is applied on domestic products when the 
manufactured good leaves the production facility , and at the border for imports." Table A3.2 
Special Tax on Consumption (STC) states that SCT rates increase on automobiles, trucks, and tractor trailers with the age of the vehicle.  
US QUESTION 22 
Is there any domestic production of such automotive vehicles?  
Réponse 34 
Il n'y a aucune production nationale de véhicules à moteur.  
 
US Question 23 
Is there any provision for taxing automotive vehicles internally as they age? Why not, if the goal is to discourage use of old vehicles?  WT/TPR/M/322/Add.1 
 
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  Réponse 35 
Il n'y a aucune disposition de taxation à l'intern e des véhicules selon l'âge. Le découragement se 
fait sur l'importation, précisément en différenciant la taxe spéciale de consommation (ICE). À travers l'état, le ICE décourage l'importation de voitures d'occasion et vieux et cette mesure sert 
les intérêts de la politique de protection de l'environnement. 
 Page 36, Paragraph 3.33  states that the "State does not pay VAT on operations in the exercise 
of its governmental authority, and services provided by non-profit organizations (trade unions and 
organizations of a political, religious, patriotic, humanitarian, philanthropic, recreational, sporting, 
cultural, environmental or civic na ture) are exempt from VAT. Some goods and services related to 
agriculture, forestry, livestock and fishing are also exempted according to the VAT Law, as well as 
"staple" goods and certain agricultural inputs. Furthermore, VAT exemptions may accorded as 
investment incentives, e.g. in the so-called Establishment Agreements."  
US Question 24 
Please confirm that these tax exemptions are equally applied to imports and domestic goods.  
Réponse 36 
Les exemptions visées ne s'appliquent pas sur le s importations aux marchandises générales et aux 
appareils ménagers. Les dérogations accordées par l'État contenues dans la loi elle-même, l'article 49 du Code des avantages fiscaux (CBF) co njointement avec le paragraphe 2, des points 
(ii) et (iii), tous de l'article 12 du Code de la TVA. Généralement la TVA est appliquée sans 
discernement sur les produits importés et les produits nationaux transformés.  
3.2.8 Customs valuation 
 Page 40, paragraph 3.50  states that the "interpretative notes to the Customs Valuation 
Agreement are, in principle, incorporated in Cabo Verde's legislation by virtue of Article 259 of the 
Customs Code. According to the customs authorities, the incorporation is further confirmed in Article 38 of the 2014 customs regulations. The Ca bo Verde authorities have informed the WTO 
Secretariat that the customs regulation is being translated into English and will be notified to the 
WTO. 
 US Question 25  
The incorporation of the Interpretative Notes in Cabo Verde's legislation is an accession 
commitment as well as a provision of the Customs Valuation Agreement. When can we expect to see a copy of the legislation?  
 
Réponse 37 
Le règlement du Code des douanes et le Décret n° 51/2011 se trouvent déjà mêmes traduits ce qui va être notifié bientôt à l'OMC. 
 
3.2.10 Anti-dumping, countervailin g duty, and safeguard regimes 
 
Page 41, paragraph 3.55 
 The Secretariat's Report discusses the "Trade Liberalization Law" (Decree-Law No. 3/99 of 
1 February 1999), which includes a general safegu ard provision in Article 3. The Secretariat's 
Report makes reference to "serious damage" as the injury standard in the law.   US Question 26 
Please confirm that the standard is "serious injury" as required under the WTO Agreement on 
Safeguards.   
Réponse 38 
Oui, en effet, le terme "dommage grave" figurant à l'article 3 en question qui satisfait aux 
exigences de la réglementation de l'OMC sur les mesures de sauvegarde. 
 WT/TPR/M/322/Add.1 
 
- 16 - 
 
  Page 41, paragraph 3.57 
 The Secretariat's Report notes that the "ECOWAS CET includes provisions for the application of a Complementary Protection Tax (Taxe complémentaire de protection) on imports from non 
ECOWAS sources in response to market disturba nce." Generally, to abide by a Member's WTO 
obligations, such a mechanism would exist within the context of antidumping, countervailing duty, or safeguard measures.  
 
US Question 27 Please identify the WTO provisions under which the ECOWAS mechanism, whose results Cabo Verde would be enforcing, would operate.  
 
Réponse 39 
La CEDEAO, en temps utiles, prendra les disp ositions qui vont appuyer cette mesure de 
sauvegarde conformément aux règles de l'OMC à cet effet. Le Règlement C/REG.1/09/13 CEDEAO 
qui a créé un taux complémentaire de protection n' est pas encore entré dans le système juridique 
du Cabo Verde. Après que le Cabo Verde ait déterminé les modalités de son application interne. 
 
3.4 Measures Affecting Production And Trade 3.4.1 Subsidies  
Page 43, paragraph 3.41  states that Cabo Verde committed in its accession documents that 
"any subsidy prohibited under Article 3 of the Agre ement, but granted to firms or individuals prior 
to accession, would be withdrawn at the expiry of the original term of the benefit or at the latest 
by 1 January 2015." 
 US Question 28 
Has that occurred?  
 Réponse 40 
En principe, avec la mise à jour législative entr e 2011 et 2013 et l'introduction du nouveau Code 
des investissements et le nouveau statut d'investisseur, le cadre législatif est déjà harmonisé avec 
les accords multilatéraux.  
US Question 29 
What residual provisions exist on previously gr anted exemptions and when are they expected to 
be exhausted? 
 
Réponse 41 
Les dispositions résiduelles ont expiré le 31 décembre 2014.  
3.4.3 Sanitary and phytosanitary measures 
 Page 46, Paragraph 3.82  states that "ARFA's budget (CVEsc 108.3 million in 2014) is financed 
mainly through contributions from the regulated entities based on sales of pharmaceutical 
products for human use; c.i.f. value of imports of pharmaceutical products; and c.i.f. value of imports of food products and feed. For 2015, the f ees were fixed at 0.3% of the value of food 
products and 0.4% of the value of pharmaceutical products." These fees appear to have been 
established after Cabo Verde's accession. Such "contributions" appear to be discriminatory taxes on imports.   
US Question 30 
Does Cabo Verde have any domestic production of pharmaceutical products, food products, or feed?   
 
Réponse 42 
Oui. Le seul fabricant de produits pharmaceutiques au Cabo Verde est l'Inpharma. Au niveau de la 
nourriture il y a la transformation du poisson par quelques sociétés de droit capverdien. Une 
grande partie de la production de nourriture  est faite de façon primaire et informelle. 
 US Question 31 
If so, why aren't these products subject to making the same "contribution?" WT/TPR/M/322/Add.1 
 
- 17 - 
 
  Réponse 43 
La différence reflète le poids rela tif du chiffre d'affaires/importation CIF de chaque secteur en 
termes de marché intérieur et par rapport au budget de fonctionnement de l'Agence.  
 
US Question 32 
Will Cabo Verde ensure in the future that this tax is applied in accordance with Article III of the GATT 1994? 
 
Réponse 44 
Sur la production nationale de transformation, on applique déjà le paiement des cotisations à la réglementation sur les importations de matières pr emières. Le recouvrement des contributions à la 
production primaire (élevage, agriculture et pêche) dépend du stade de l'enregistrement et 
formalisation des producteurs de sorte que le recouvrement soit possible. Ceci est une mesure exceptionnelle du gouvernement pour assurer, de manière durable, le fonctionnement de l'autorité 
qui régule les conditions d'établissement/fon ctionnement des produits pharmaceutiques et 
alimentaires.  
 
3.4.6 Government Procurement 
 Paragraph 14 states that a "new Public Procurement Law was adopted in early 2015" and "set to enter into force on 15 October 2015" replacing the current procurement law from 2007 and its 
regulation (2009). 
 US Question 33 
Does this law cover only purchases by the government for its own consumption, or does it also 
apply to purchases by state owned and state contro lled enterprises and state trading enterprises?  
 
Réponse 45 
Le Code des marchés publics, approuvée par la Loi n° 88/VIII/2015 14 avril et entrera en vigueur 
le 15 octobre, porte sur les achats des organismes publics, y compris le Gouvernement, les autorités locales, les entreprises publiques et les autres et prévoit que les entités publiques 
doivent appliquer les règles et procédures de la passation des marchés publics. 
 US Question 34 
If not, what laws and regulations, if any, cover the procurements of state owned and state 
controlled enterprises and state trading enterprises?   
Réponse 46 
Non applicable.  
 US Question 35 
Does Cabo Verde give preferences to local good s and services in its government procurement? 
 Réponse 47 
Non, mais en tant qu'exception on peut préférer, à petite échelle, les micros opérateurs en vue de promouvoir le développement économique et so cial, comme établi dans l'article 13 de la CCP. 
 
3.4.7 State trading, state-owned enterprises, and privatization 
 Page 49 (Paragraph 98)  
The Secretariat's Report states that "[a]ccordin g to the African Development Bank, Cabo Verde's 
14 public enterprises (and 15 para-public enterprises) continue to play an important role in the economy, particularly in utilities, energy, telecommunications, and transportation. The financial 
requirements of the main six State-owned enterprises are a substantial burden for the State 
budget, and the performance of some of them rema ins a significant concern. The financial position 
of the Government thus risks being undermined by the contingent debt of certain SOEs. 
Institutional oversight, performed by the Unit of State Participations at the General Directorate of 
Treasury, is hampered by scarce resources and limited authority to control the SOEs."  WT/TPR/M/322/Add.1 
 
- 18 - 
 
  US Question 36 
Please elaborate on how the financial requiremen ts of the six entities are burdensome for the 
budget.  
Réponse 48 
Les entreprises publiques jouent un service public essentiel comme dans le secteur du transport 
aérien, maritime et de l'énergie. De sorte que le Gouvernement a fait la promotion d'une réforme 
globale de la gestion de ces entreprises. De  cette façon, le Gouvernement a fait des 
investissements importants au cours des dernières années afin de les moderniser et de leur permettre de se conformer à la fonction publique  minimale et en même temps permettre d'assurer 
ses opérations. Cette stratégie a généré des résultat s concrets en termes de la nouvelle politique 
énergétique, avec la stabilisation de l'alimentati on dans les grands centres urbains, ouvrant la 
génération de l'infrastructure centrale et la distribution plus économe en énergie, lancement et l'exploitation d'une nouvelle politique de transport inter-îles et l'amélioration de la performance de 
la compagnie aérienne nationale. 
 Page 49 (Paragraph 99) 
 
The Secretariat's Report states that "[a]t the time of Cabo Verde's accession to the WTO, privatization plans had been drawn up for the State-owned airline, Transportes Aéreos de Cabo Verde (TACV), the Port Authority (ENAPOR), the manufacturer of pharmaceuticals EMPROFAC, and 
a ship repair company (CABNAVE SARL). Neverthe less, these enterprises have remained under 
public ownership until now (Table 3.8). Two enterpri ses have not been slated for privatization, i.e. 
the postal company Correios de Cabo Verde (as postal services are considered a government 
function) and the Airport Management Company (Aeroportos e Segurança Aérea - ASA). However, 
while the latter enterprise is not to be privatiz ed, the Government of Cabo Verde might consider 
the introduction of privately operated activities within the airport infrastructures."  
 
US Question 37 Please clarify whether Cabo Verde still intends to privatize TACV and when such privatization is intended to take place. 
 
Réponse 49 
Oui. Pour le moment il existe une évaluation continue des actifs et des activités de TACV par un 
consultant international. Ceci est une étape importante dans le processus de privatisation. 
Parallèlement certaines mesures sont en cours pour améliorer les ratios de la société afin de la rendre plus attrayante dans un scénario de privatisation. 
 
3.4.10 Trade-related intelle ctual property regime 
 Page 5 (Paragraph 6) 
The Report notes that Cabo Verde's intellectual pr operty legislation has not yet been reviewed by 
the WTO Council for TRIPS  
US QUESTION 38 
The 2009 Law was circulated in 2013. When do you expect to submit the legislation for review?   
Réponse 50 
Le gouvernement du Cabo Verde envisage d'envoyer le projet de loi pour examen par le Conseil de 
l'OMC, en cours d'année 2016.  
Page 53 (Paragraph 3.115) 
The Secretariat Report states that Cabo Verde expressed the intent during its accession process to join additional intellectual property treaties. According to the Report of the Working Party on 
Accession in 2007 (WT/ACC/CPV/30), Cabo Verde's government was considering joining the WIPO 
Copyright Treaty (WCT) and the WIPO Performances and Phonograms Treaty (WPPT).  
US Question 39  
What are the government's current plans regarding joining the WCT and WPPT?  WT/TPR/M/322/Add.1 
 
- 19 - 
 
  Réponse 51 
Le plan actuel du Gouvernement est de rejoindre plus de traités relatifs à la propriété 
intellectuelle, à partir de l'année 2016, en fonction des priorités définies.  
US Question 40  
Is Cabo Verde planning to join either of two new WIPO treaties developed since Cabo Verde's accession—the Marrakesh Treaty to Facilitate Access to Published Works for Persons Who Are 
Blind, Visually Impaired or Otherwise Print Disabled (2013) or the Beijing Treaty on Audiovisual 
Performances (2012)?  Réponse 52 
Le Cabo Verde, qui a accueilli en juin de l'année dernier, la réunion inter-régionale des pays de langue portugaise, considère de manière positive la perspective d'adhésion aux traités mentionnés. 
 
US Question 41 Does Cabo Verde plan to join the Convention for Protection of Producers of Phonograms Against 
Unauthorized Duplication of their Phonograms?  
 Réponse 53   
En raison du nombre élevé de productions phonogrammes qui ont fait au pays, il est important 
que le pays prenne des mesures pour protéger les artistes et prend en conséquence une vision 
positive de l'adhésion à la Convention.  
US Question 42 
Does Cabo Verde plan to join, the Paris Convention for the Protection of Industrial Property or the 
Patent Cooperation Treaty? IGQPI 
 
Réponse 54 
Le Cabo Verde est de l'OMPI, il y a donc l'avantage d'adhérer à la Convention de Paris, que le Traité de coopération en matière de brevets, afin de  doter le pays avec plus d'outils et de progrès 
conséquente dans ce domaine. Dans ce sens, le Gouvernement considère positivement cette 
perspective.  
US Question 43 
Please give a notional time-line for Cabo Verde's plans to accede to these Treaties?  
Réponse 55 
À partir de 2016, le Cabo Verde équivaudra les possibilités d'adhésion, en fonction de la pertinence 
de chaque cas.  
Page 53 (Paragraph 3.117) 
 The Secretariat Report states that at the time its accession package was approved, Cabo Verde 
presented an action plan to make its intellectua l property regime fully compliant with the WTO 
Agreement on TRIPS (WT/ACC/CPV/9/Rev.3). The action plan listed a number of activities concerning a number of trainings and reorganization activities. These included the "Reorganization 
and creation of the Copyright Department," "Com puterization of the Copyright department" and 
the "Creation of the Copyright Information Center." The training activities included "training of the 
personnel involved in the protection of copyrigh t, customs personnel and police," "training of 
judges and lawyers" and training of the public. 
 
US Question 44 Please confirm whether the IPICV is still in existence or if it has it now become the IGQPI (per 
paragraph 3.74 on page 44) formed by merger of the pervious agency for intellectual property, the 
IPICV and the Institute for Quality Control, the IGQ?  
Réponse 56 
Le gouvernement du Cabo Verde a créé l'Institut pour la gestion de la qualité et de la propriété 
intellectuelle résultant de la fusion des Instituts de management de la qualité (IGQ) et l'Institut du Cap-Vert de la propriété intellectuelle (IPICV), en vertu de la réforme de l'État et administration 
publique. Il a été transféré au nouvel institut tous les devoirs, droits et obligations des deux WT/TPR/M/322/Add.1 
 
- 20 - 
 
  instituts, ainsi que tous les pouvoirs qui, par la loi ou la réglementation, étaient commis à l'IGQ et 
l'IPICV.  US Question 45 
Has the Copyright Department been established? Is it housed within the new IGQPI? 
 Réponse 57 
L'IGQPI a également l'enregistrement de la cession et de la protection du droit d'auteur, mais il y a une autre institution nouvellement créée qui traite des questions de perception et de répartition des droits d'auteur - BUDA - Bureau du droit d'auteur et SOCA - Société capverdienne des auteurs.  
US Question 46 
Has the Copyright Information Center been created? Where is it housed? Can a summary of its activities be provided? 
 
Réponse 58 
Le Centre d'information des droits d'auteurs n'a pa s encore été créé. Cependant, le BUDA sert de 
point focal dans ce domaine. 
 US Question 47 What trainings have been accomplished to-date? Can the government provide a list of IPR 
trainings? In addition, are there plans for additional trainings this year and in 2016? 
 Réponse 59 
Divers cours de formation ont été organisées dans les différentes questions relatives aux droits de propriété intellectuelle, parmi lesquels se distingue de ce qui suit: 
  Programme de formation de formateurs sur la gestion efficace des actifs de propriété 
intellectuelle par les petites et moyennes entreprises (PME) en mai 2015; 
  Réunion interrégionale des pays de langue portugaise sur la mise en œuvre du Traité de 
Marrakech - juin 2015; 
  PCT - Sao Tomé - octobre 2014. 
 
US Question 48 Has Cabo Verde updated the 2009 Copyright Law and does it have any plans to do so? If so, 
please provide copies of the new laws. 
 Réponse 60 
La Loi sur le copyright de 2009 n'a pas encore été mise à jour.  Page 54 (Paragraph 3.119) The Report notes that IPICV merg ed with IGQ to form IGQPI.  
 
US Question 49 Does the IGQPI handle copyright issues for Cabo Verde? If not, what part of the government 
handles copyright matters? 
 Réponse 61 
Oui, ce sont aussi des missions IGQPI.  IV. TRADE POLICIES BY SECTOR  
Page 60 (Paragraph 4.25) 
Electra (Cabo Verde's publically owned electricity and water utility) continues to accumulate financial losses. Distribution losses by Electra and AEB are high, estimated at 26% of electricity 
production in 2013. Power cuts are frequent. Legislation to reduce losses from electricity theft and 
meter tampering was not enforced, according to the authorities. A new law to combat electricity theft and fraud was adopted in September 2014.  
 
US Question 50 How does the new law to combat electricity theft and fraud adopted in September 2014 differ the previous legislation, which was not enforced? 
 WT/TPR/M/322/Add.1 
 
- 21 - 
 
  Réponse 62 
Aux termes de la nouvelle loi, le vol d'électricité, auparavant uniquement passible d'une amende, 
est un crime passible de peines de prison allant de 1 à 5 ans.  
US Question 51 
Has the new law resulted in lower distribution losses? DGE  
Réponse 63 
Etant donné que la loi est seulement entré en vigueur cette année, on ne peutdonc pas encore 
évaluer l'impact réel qui relèvent de la lutte à long terme.  
US Question 52 
How much would Electra need to lower distribution losses in order to halt its financial losses?  
Réponse 64 
Dans l'attente de l'approbation des rapports financiers de 2013 et 2014 de sorte qu' officiellement, 
nous ne disposons d'aucune donnée pour soutenir toute réclamation. Le tournant ne sera 
probablement qu'en 2016 ou même en 2017. 
 Page 62 (Paragraph 4.37)  
Since its WTO accession in 2008, Cabo Verde has undertaken significant reforms in the financial 
sector to modernize its legal framework and st rengthen oversight. The insurance regime was 
reformed in 2010. In 2012, Cabo Verde adopted a new securities law, which was complemented by 
the establishment of regulatory frameworks fo r book-entry securities , entities managing 
centralized securities systems, and collective investments undertakings. Reform of the banking 
regime followed in 2014. Cabo Verde's financial services regime is generally open to foreign 
investment and allows establishment in the form of subsidiaries or branches of foreign financial 
institutions. For many years Cabo Verde has had an off-shore financial services industry, which is under the supervision of the Central Bank.  
US Question 53 
How large is the off-shore financial services industry relative to the country's entire financial services sector? 
 
Réponse 65 
Si l'on considère le total des actifs des banques commerciales on shore (licence générale des 
établissements de crédit), les compagnies d'assurance et les banques off-shore commerciales 
(établissements de crédit de licence restreinte), celle-ci détient un poids de 51%.  PART II: QUESTIONS REGARDING THE GOVERNMENT REPORT 
 
Page 11 (Paragraph 18) In its January 2014 proposal submitted to the Trade Commission, Cabo Verde makes 
recommendations to enable real utilization of AGOA  facilities. Apart from issues related to access 
to more products, rules of origin, excise tax and capacity building, such recommendations include other provisions, such as financing for production and/or increased production, and tax incentives 
under FDI to attract small and medium-sized US companies. 
 US Question 53 Would Cabo Verde comment on what follow-on actions have been conducted in light of the AGOA 
recommendations?  
 Réponse 66 
Avec le renouvellement de l'AGOA pendant en core 10 ans, le Gouvernement est déterminé à 
définir une stratégie pour l'AGOA et déjà dans la redéfinition du rôle du Centre de ressources AGOA qui se joindra à un réseau d'assistance aux industries exportatrices impliquant le 
département ministériel responsable de l'exportation, la promotion et les chambres de commerce. WT/TPR/M/322/Add.1 
 
- 22 - 
 
  Page 13 (Paragraph 1) 
The Government Report states that Cabo Verde is in the process of pre-accession to the trade facilitation agreement, having concluded, in July, the creation of a trade facilitation committee as an integrated structure in the National Trad e Council. Advances have been made under the 
Customs Modernization and Reform Program. The Directorate of Customs still faces challenges 
associated with the need for reinforced and improved controls, by introducing management and risk analysis tools, as well as fraud and tax evasion, and trade facilitation measures. There is a 
need to continue and improve capacity building through training and technical assistance, beyond 
that which Cabo Verde has been receiving from the World Bank, the AfDB, the IMF, the European Union, and the World Customs Orga nization, among others. The Secretariat's report states that 
Cabo Verde has not notified its Category A provisions 
 
US Question 54 Could Cabo Verde provide an update on when it  expects to formally submit its Category A 
notification and deposit its articles of acceptance the WTO Trade Facilitation Agreement?  
 Réponse 67 
Dans le cadre du Conseil national du commerce (formalisé par la Résolution nº 92/2015 du 23 septembre), il a été établi le Comité de facilitation du commerce (CFC). Il est de l'intention du Gouvernement de communiquer les dispositions de catégorie A avant la dixième Conférence 
ministérielle de l'OMC. 
 
Page 13 (Paragraph 5.18) The Report notes that the IGQPI is fully established and operational.  
 
US Question 55 Does the IGQPI handle copyright issues for Cabo Verde? If not, what part of the government 
handles copyright matters? 
 Réponse 68 
Oui, voir la réponse 45. 
 
PART III: OTHER QUESTIONS  
Copyright Law, Decree-Law No. 1/2009 
 US Question 56 
We would appreciate an explanation regarding the difference(s) between the crime of 
counterfeiting (Article 128 of the Copyright Law, Decree-Law No. 1/2009) and that of infringement (Article 127) and infringement of moral rights (Article 130).   
Réponse 69 
• Crime de contrefaçon: celui qui frauduleusement produit ou utilise, en totalité ou en partie, 
comme son œuvre littéraire, artistique ou scientifique, la mise à disposition des artistes, 
interprètes ou exécutants, phonogramme, un vi déogramme ou d'un programme de diffusion de 
l'autre; • Violation ou usurpation: 
• Qui divulgue ou publie une œuvre non encore divulguée ou publiée par l'auteur ou non destinée 
à la distribution ou la publication; • Qui recueille ou compiledes œuvres publiées  ou non sans l'autorisation de l'auteur; 
• Violation des droits moraux: 
• Celui qui s'arroge à posteriori la paternité d'une œuvre littéraire, artistique ou scientifique, des 
autres; • Celui qui mine l'authenticité et l'intégrité d'une œuvre littéraire, artistique ou scientifique. 
 WT/TPR/M/322/Add.1 
 
- 23 - 
 
  US Question 57 
Are pre-established damages for copyright infringe ment available under the general civil code on 
Cabo Verde? (Article 130 of the Copyright Law refers to available civil law.).   
Réponse 70 
Oui. La loi sur les droits d'auteur criminalise les actes de violation des droits de l'auteur comme un 
crime; les contrevenants seront passibles civilement d'actes illicites, indépendamment de la 
procédure pénale, telle que régit par l'article 135 du LDADC. WT/TPR/M/322/Add.1 
 
- 24 - 
 
  QUESTIONS FROM THE PEOPLE'S REPUBLIC OF CHINA 
PART I. QUESTIONS BASED ON REPORT BY THE SECRETARIAT (WT/TPR/S/322) 
 Page 7, Para 1 
 
Fiscal Benefits is designed to provide a unified regime of investment incentives, a major carve out exists for large investment projects.  
 
CHINA Question 1 What is the definition of large investment projec ts? Are there any special preferential policies for 
these projects? If yes, what are they ？ 
 
Réponse 71 
Ils sont considérés comme de grands investissements lorsqu'ils remplissent les conditions suivantes: • Avoir une valeur minimum de 10 milliards d'escudos (+/- 90 millions d'euros) si l'investissement 
est réalisé dans les communes urbaines de Praia, Sal ou Boa Vista, ou de 5 milliards d'Escudos CV 
(+/- 45 millions d'euros) dans les autres municipalités du pays; • Être un investissement pertinent pour promouvoir et accélérer le développement de l'économie nationale, considérant comme tels ceux qui font partie du programme du Gouvernement; 
• Assurer la création d'au moins 100 emplois directs, dans trois ans s'agissant d'un investissement 
réalisé dans les communes urbaines de Praia, Sal ou Boa Vista, ou d'au moins 50 emplois dans les autres municipalités du pays.  
 
Oui, les entités qui font des investissements de montante élevée et d'intérêt économique avéré peuvent bénéficier de mesures incitatives except ionnelles, y compris les droits de douane, IUR, 
l'UIP et le droit de timbre, selon la Loi sur l'Investissement. Ces prestations sont accordées par le 
Conseil des Ministres en vertu de la convention d'établissement respective. 
 Page 7, Para 3 
 
Recent efforts to improve the general business environment include online business registration procedures (since 2010), the creation of a single window for investment (since July 2014), the 
transformation to paperless customs clearance (during 2015), and the ongoing consolidation of 
customs, port, and trade information systems to create a single window for international trade (JUCE). 
 
CHINA Question 2 What are the challenges in the process of paperless customs clearance reform? Can this reform be completed within 2015?  
 
Réponse 72 
L'Administration des douanes du Cabo-Verde a commencé, le 14 septembre 2015, la mise en 
œuvre du nouveau système informatique, le Sydonia World. Ce système vient dématérialiser 
l'ensemble du processus de déclaration en douane et il ne sera donc plus requise la présentation de la déclaration et respectif annexes en papier. Cette procédure va apporter des gains significatifs 
en termes de réduction du temps et des coûts, la rationalisation des ressources humaines et 
matérielles ainsi que la disponibilité de l'information et la transparence.  CHINA Question 3 
Please introduce how Cabo Verde optimized customs clearance operations and procedures which 
may be involved in the paperless customs clearanc e, and the development of electronic documents 
and data interchange. 
 
Réponse 73 
Le Sydonia World est un système ouvert qui permet l'interconnexion de tous les services impliqués 
dans le processus de dédouanement. Certains comp osants sont déjà mis en œuvre, tels que le 
Titre du commerce extérieur en ligne et les services bancaires du Trésor. Le développement d'autres intégrations est toujours en cours par exemple avec ENAPOR dans le cadre du Guichet 
unique portuaire et le Guichet unique d'investissements (BUI). WT/TPR/M/322/Add.1 
 
- 25 - 
 
  CHINA Question 4 
Which department will lead the creation of a single window for international trade? What problems are there at the legal and technical levels?   
Réponse 74 
Etant donné que l'Administration du commerce implique différents services de l'État, la création du 
Guichet unique du commerce est en cours d'élab oration grâce au leadership conjoint de la 
Direction des douanes et la Direction de l'industrie et du commerce. La coordination institutionnelle 
est établie par le Conseil national du commerce. En termes techniques, la difficulté réside dans l'interconnexion des systèmes existants, car les opérations effectuées par les différentes 
institutions impliquées dans le commerce extérieur sont déjà dématérialisées. 
 
Page 23, Para 2.33  
Today, businesses can be registered within 24 hours through the Citizen's Houses (Casa do 
Cidadão) provided the necessary documentation is in order.  
CHINA Question 5 
Is the registration applied uniformly to both domestic and foreign investments?   Réponse 75 
La création de l'entreprise en un jour dans les guichets uniques de la "Maison du Citoyen" est 
faites au niveau national et les procédures et les règles s'appliquent aux nationaux et étrangers. La société est crée dans le même jour que l'entrepreneur porte un dossier complet de 
l'enregistrement. Nous vous informons aussi que les procédures et les règles sont identiques dans 
le Guichet unique d'investissements.  
Page 23, Para 2.35 
 However, the land required for an investment project may frequently be in public ownership (State or municipal land). In such cases, the authorities will normally propose a long term lease (25 to 50 
years) rather than an outright sale of the plot. 
 CHINA Question 6 
If foreign investors want to purchase land rather than rent it, what procedures do they need to 
complete?  
Réponse 76 
L'achat de terrains pour investissement est effectué par l'intermédiation du Guichet unique 
d'investissements afin d'aider les investisseurs, et les procédures impliquent la présentation du projet et les études de faisabilité technique, écon omique, financière et environnementale. Il a été 
la pratique du Gouvernement, au cours des dernières années, la cession des terrains pour 
l'investissement sous le régime de droits de surface.  
 
Page 25, Para 2.42 
 According to the World Bank, the procedure that involved nine steps during an estimated 24 days 
in 2009 has now been reduced to seven steps in ten days. 
 CHINA Question 7 Please introduce detailed steps for the registration of startup companies.  
 WT/TPR/M/322/Add.1 
 
- 26 - 
 
  Réponse 77 
Les étapes de la constitution de sociétés commerciales au Cabo Verde: 
 
Ordre Étapes Finalité À qui s'adressera Décrét-loi de 
soutien 
1 Immatriculation 
des entreprises Acquisition de la personnalité 
juridique Immatriculation des entreprises Décret-loi 
nº 59/99 
2 Registre du 
commerce Pour les sociétés commerciales 
à but lucratif (capacité 
d'accomplir des actes de 
commerce) Registre foncier et du commerce Décret législatif  
nº 3/99 
3b Autorisation ou 
licence de fonctionnement Vérification des conditions 
d'établissement/fonctionnement Ministère de 
l'industrie/chambres de commerce, d'industrie et de services/municipalités Décret-loi 
nº 69/2005 Décret-loi  nº 30/2012 et décrets sectoriels 
4 Inscription au 
Registre du 
commerce Gestion de l'information sur les 
opérateurs commerciaux Direction générale de l'industrie 
et du commerce Décret-loi n° 
25/2008: 
établit le système 
d'enregistrement 
dans le registre 
des établissements 
commerciaux 
a La Maison du Citoyen, à travers un système simplifié créé, a coordonné l'enregistrement des 
sociétés remplissant les conditions requises par la loi à cet effet (Décret-loi n° 9/2008 du 13 mars). 
b Optionnel pour certains  types d'activités.  
Source: Informations fournies par les autorités haitiennes. 
Page 26, Para 2.42 
 Although Cabo Verde's ranking is relatively favo urable on elements such as the enforcement of 
contracts, registering property, and starting a business, the report suggests that Cabo Verde is 
lagging in other areas, notably in obtaining electricity (133
rd), protecting minority investors 
(170th), and resolving insolvency. 
 
CHINA Question 8 
Does the government of Cape Verde have specific plans to improve the domestic business environment? If so, please provide details.  
 
Réponse 78  
Le Gouvernement a approuvé le programme "Chang er pour être compétitif" sous la direction 
directe du Premier Ministre. Le programme vise à renforcer la citoyenneté, la modernisation, la 
transparence et la compétitivité face aux défis de la transformation et de la durabilité du pays. La 
mise en opération du programme est menée sur trois axes: - Rationalisation des structures; 
- Modernisation et simplification de l'administration publique; 
- Amélioration de l'environnement des affaires.  
En termes d'amélioration de l'environnement des affaires le plan est structuré en cinq piliers: 
- Promotion économique; - Réglementation et surveillance; - Justice; 
- Administration publique; 
- Indicateurs internationaux.  
Page 36, Para 3.36 
 3.36 Imported and domestically-produced goods sold in non-biodegradable packaging, or 
packaging generating waste (e.g. cardboard, paper, bottles, plastic and metal), are subject to an 
Ecological Tax (Taxa Ecológica). The tax is weight-based, and ranges from CVEsc 2 to 200 per kg on the weight of the product, inclusive of packaging (Table A3.3). The tax was extended to cigarettes, petroleum products, batteries, electronic goods, and tyres in 2012. The tax is collected 
by the local tax authority when a local product en ters the market and on imports by the customs 
authority at the time of importation.  WT/TPR/M/322/Add.1 
 
- 27 - 
 
  CHINA Question 9 
TCM products are categorized as health products and food additives when entering into Europe. How would TCM products be categorized when entering into Cabo Verde? If they are also categorized as health products and food additives, what is the rate of import duty?  
 
Réponse 79 
Il n'existe aucune législation nationale pour les pr oduits de la médecine traditionnelle chinoise. Elle 
sera définie en temps opportun, conformément aux lignes directrices internationales et sur la base 
des allégations et des indications d'utilisation, soit comme médicament ou comme autre produit pharmaceutique, supplément ou additif alimentaire.  
Page 45, Para 3.77 
 3.77 Cabo Verde is largely dependent on imports to cover its food needs (Section 4.1). The 
country has nine points of entry where phytosanitary and veterinary inspections are carried out. 
However, capabilities for disease diagnosis and cont rol are limited. InLab, a private laboratory with 
ISO 17025 certification, performs analysis of wa ter, food, and pharmaceuticals. The Official 
Laboratory for Fisheries Products (LOPP) carries out control and certification of fish and fish 
products. Cabo Verde has inter-agency agreements wi th the food safety authorities of Portugal and 
Senegal regarding veterinary tests. Cabo Verd e is a member of the Codex Alimentarius, the 
International Plant Protection Convention (IPPC), and the World Organisation for Animal Health 
(OIE). 
 CHINA Question 10 
Will the TCM products imported into Cabo Verde be  subject to inspections of InLab? What are the 
standards for such tests?  
Réponse 80 
C'est prévu dans le cadre juridique futur. Oui, dans la mesure où InLab aura la capacité d'exécuter 
les analyses requises. Les normes sont celles acceptées internationalement et visant essentiellement à vérifier la composition décrite du produit. 
 
Page 50, Para 3.102  
3.102 As for state trading activities, weapons an d munitions are imported exclusively by the 
Ministries of Defence and Home Affairs, and only BCV may import gold for monetary use. 
EMPROFAC, created to ensure access to basic medicines for the entire population, holds exclusive 
rights to import and distribute pharmaceuticals. A special import regime for fuels and lubricants, 
which had granted exclusive purchasing and distribu tion rights to two private enterprises (Shell 
and ENACOL), was terminated at the end of 2006. Since then, oil products have been imported 
subject to international bidding and supervision by  an independent regulatory agency (ARE). Also 
in the past, two public owned enterprises – EMPA (EmpresaPública de Abastecimento) and MOAVE 
(Moagem de Cabo Verde) - held exclusive rights to import food products, but such imports may now also be undertaken by private companies.  
 
CHINA Question 11 Is the import of TCM products into Cabo Verde conducted through EMPROFAC?  
 
Réponse 81 
Non, l'importation est privée. Les TCM qui soient classés par des médicaments (qui aient des indications thérapeutiques) seront des exceptions dont l'importation sera faite par EMPROFAC. 
 
Page 52, Para 3.113  
3.113 Maximum prices for various categories of pharmaceuticals are established by ARFA 
according to Decree-Law No. 22/2009 of 6 July 2009. Drug manufacturers, importers, wholesalers, 
pharmacies and other retail vendors of pharmaceuticals are obliged to provide ARFA with sales 
data on a monthly basis. The price lists are normally revised once a year, but the administrative 
council of ARFA may authorize changes, upon request, at any time.  WT/TPR/M/322/Add.1 
 
- 28 - 
 
  CHINA Question 12 
Does the government of Cabo Verde make availa ble the statistics of medical and pharmaceutical 
consumption (including TCM products)? If so, in what way can we access the information?   
Réponse 82 
Non. Les données existent mais elles sont compartimentées. Une solution est en cours 
d'élaboration pour soutenir le système d'information en vue du traitement de ces données et la 
fourniture de statistiques de l'ensemble du secteur. 
Actuellement, il y a des données de consommation dans le secteur public (Direction générale de la pharmacie dans le rapport statistique du ministère de la Santé), des données sur la co-participation (INPS) et données annuelles sur la production et importation (ARFA à travers R&C du 
producteur et de l'importateur). Le système d'in formation, également en développement, est en 
train d'être testé en ce qui concerne l'obtention des données mensuelles. 
 
PART II. QUESTIONS BASED ON POLICY STATEMENT BY CABO VERDE (WT/TPR/G/322) 
 Page 12, Para 5.11 
 
5.11. The Single Investor Window was implemen ted in February 2015 and is managed by Cabo 
Verde Investimentos, which implemented a single point of contact between investors and public 
administration. 
 
CHINA Question 13 Please introduce the establishment and development of the Single Investor Window across Cabo 
Verde.  
 Réponse 83 
L'agence "Cabo Verde Investissements" (CI) fournit la plate-forme électronique, "Guichet unique d'investissement " qui permet la promotion, l'établissement et le suivi des investissements dans le pays. La plate-forme apporte plus d'efficacité au processus d'investissement, la compréhension et la communication entre la CI, ses clients et d'autr es intervenants, les organismes publics et privés, 
les promoteurs de projets d'investissements nationaux et étrangers. Ainsi, le "guichet unique" 
regroupe en une seule plateforme tous les services nécessaires pour l'approbation des projets, précédemment dispersés entre plusieurs institutions. 
Il y a deux façons d'exprimer ou même soumettre le projet d'investissement pour approbation: 
présentielle ou à distance, ce dernier comme support, le site institutionnel de CI à travers l'adresse www.cvinvest.cv . 
 
CHINA Question 14 Has any foreign capital ever used the Single Inve stor Window? If yes, please introduce relevant 
experience. If not, please explain the reason, and specify whether there are plans to encourage 
foreign investments to utilize the Window.  R 84: Le Guichet d'Investissement Unique a été 
appliqué en mars expérimentalement et a reçu immédiatement un ensemble de demandes de projets d'investissement qui ont été traitées par le système disponible. 
 
Réponse 84 
Le Guichet unique d'investissement a été appliqué expérimentalement en mars et a reçu 
immédiatement un ensemble de demandes de projets d'investissement qui ont été traités par le 
système dispoinble. WT/TPR/M/322/Add.1 
 
- 29 - 
 
  QUESTION FROM ARGENTINA 
ARGENTINA Question 1 
¿Podría brindar mayor información respecto del avance del proceso de modernización del régimen sanitario y fitosanitario? MDR/ARFA 
 
Réponse 85 
Le Cabo Verde a commencé un processus de mise à jour de la législation nationale en tant que 
base fondamentale du régime sanitaire et phytosanitaire, en adaptant les instruments relatifs aux 
instruments commerciaux, y compris la Convention internationale de la protection des plantes, l'Organisation internationale pour la santé animale et le Codex Alimentarius. En ce qui concerne le phytosanitaire, les instruments sont presque tous terminés; la nouvelle loi a été approuvée et 
publiée, la Loi n° 29/VIII/2013, et une série d'instruments réglementaires de cette loi sont 
désormais aussi publiés. Quant au secteur zoo-sanitaire, le processus est également en cours, ayant déjà été approuvé et 
publié; la loi fondamentale, la Loi n° 30/VIII/2013, et les instruments de régulation de cette loi 
sont en cours d'élaboration.  
ARGENTINA Question 2 
En el tercer Documento de Estrategia de Crecimiento y Lucha contra la Pobreza (2012-2016) se menciona la intención de lograr un mayor desarrollo del sector agroindustrial. ¿Cómo evaluarían la evolución del desarrollo de ese sector en base a las estimaciones hechas en el Documento? 
 
Réponse 86 Pour le développement de l'agro-industrie, le cadre du programme "Amélioration de 
l'agroalimentaire et le développement des filières agricoles" du Document stratégique de 
croissance et de réduction de la pauvreté (DECRPIII), quelques filières agricoles ont été élues comme étant susceptibles de stimuler le développement du secteur, en se concentrant sur le 
développement de la chaîne de valeur couvrant les aspects de la pré-production, production, post-
production, la transformation et la commercialisat ion, et leur connexion respective aux marchés 
finaux. Dans ce contexte, l'évolution des indica teurs est évaluée positivement, et ce qui a été 
réalisé est le suivant: 
 
- Réalisation des études des filières prioritaires , afin d'obtenir des données importantes sur 
la compétitivité de chaque filière de valeur séle ctionnée permettant aux décideurs, sur la base des 
résultats de l'étude, d'intervenir dans la filière de  valeur. Des produits comme le café et le vin ont 
été identifiés et hiérarchisés en raison du potentiel de production, le développement, l'emplacement et la spécificité culturelle, l'acceptation du marché, le développement afin que les 
interventions soient mises en œuvre pour améliorer la compétitivité de la chaîne de valeur, le 
développement des stratégies de marché pour mieux intégrer dans la chaîne d'approvisionnement interne et externe. Ainsi, en 20 14, une étude sur la filière du café a été réalisée et des projets 
pilotes ont été élaborés destinés à cinq îles. En 2015 devront être lancées des études sur la filière 
des raisins et d'autres filières, y compris la canne à sucre, la banane, la papaye, le manioc, la 
pomme de terre et le fromage.  
- Promotion de la transformation des produits  en se basant dans les infrastructures de 
stockage, de traitement et de conservation, pour améliorer le valeur ajoutée des produits. Dans ce 
contexte, il est prévu de construire des centres de traitement (y compris les petites unités 
satellites) pour le traitement post-récolte, dont 2 sont déjà achevés (aux îles de Santo Antão et 
Fogo), et deux en cours de construction (îles de Maio et Santiago). Ont été également construits deux centres de transformation agro-alimentaire comme piliers de la formation de base des acteurs. 
 
Considérant que l'organisation d'une filière agricole se concentre également sur les aspects de la qualité et que la poursuite des aliments sains, de  qualité et à valeur ajoutée, est une tendance 
progressive de plus en plus intégrée dans le processus productif et commercial des secteurs 
agricoles, l'élaboration de normes de qualité a été conclue pour les dix secteurs agricoles sélectionnés dans le Programme d'amélioration et de développement de l'agrobusiness de rangs 
agricoles. Ces standards consistent dans la définition des critères, des paramètres et des normes 
de qualité applicables aux différentes étapes du circuit, ainsi que le développement de procédures de vérification et la confirmation de ces paramètres. Les règles ont été discutées avec tous les WT/TPR/M/322/Add.1 
 
- 30 - 
 
  partenaires, ont été mises en consultation publique pour discussion et ont déjà été approuvées par 
le Conseil de Ministres et publiées. En plus des actions investies dans la modernisat ion de l'agriculture, introduisant de nouvelles 
technologies de production et accroissant la valeur ajoutée des produits, l'intervention a été 
renforcée auprès des agriculteurs afin qu'ils se  constituent en sociétés et/ou des coopératives, 
encourageant les privées à investir dans le secteur, en particulier en promouvant la mise en place de nouveaux centres de traitement post-r écolte et l'industrie de transformation. 
 
ARGENTINA Question 3 ¿Podría profundizar respecto de las inversiones que realiza el Ministerio de Desarrollo Rural en materia de transferencia de conocimiento? 
 
Réponse 87 
Les investissements dans le transfert des connaissances en faveur du secteur ont été faits sur la 
base de l'arrière-plan de recrutement et formation des techniciens, des acteurs ruraux et des 
producteurs agricoles dans de nombreux domaines, et de la formation en enseignement supérieur 
spécialisé et professionnel, à travers les universités (par exemple, la création de l'École des 
sciences de l'environnement agraire de l'UniCV) et  dans différents centres de formation de l'IEFP 
(Institut et emploi et de la formation professionnelle) éparpillés dans le pays. Il convient de noter qu'en plus de la formation liée à un secteur donné dans les différents centres de formation professionnelle, furent également construits deux centres de traitement agro-alimentaire et un 
centre national de culture hydroponique pour la formation et le transfert des connaissances aux 
acteurs ruraux; Des investissements ont été également faits dans la réhabilitation et la revitalisation des centres 
existants d'extension rurale et de formation des travailleurs sur le terrain, pour renforcer la 
capacité technique des services du ministère du Développement rural. Également, à travers la presse, est faite une diffusion d'information technique et le transfert de connaissances, avec un 
pari face à l'emploi des TIC (information et technologie des communications). 
À noter aussi qu'il est actuellement en cours la préparation du plan stratégique d'extension rurale visant à modifier le modèle de transfert d'expertise vers un autre plus approprié aux nouveaux défis du secteur agricole. 
 
ARGENTINA Question 4 ¿Cómo es el proceso mediante el cual la Agencia de Reglamentación y Supervisión de los 
Productos Farmacéuticos y Alimenticios (ARFA) vigila la existencia mínima de alimentos básicos 
mantenidas por los distintos operadores?  
Réponse 88 
Une collecte hebdomadaire des données sur la quantité et le prix de la nourriture dans toutes les 
municipalités des îles est faite auprès d'un échantillon de commerçants et est calculée pour être statistiquement significative. L'information recueillie est traitée et rendue disponible par le biais de 
bulletins mensuels disponibles sur le site de l'ARFA ( www.arfa.cv ). 
 
III. Preguntas sobre Pesca 
- El 24 de mayo de 2015 tuvo lugar una de las acciones más exitosas de la Policía caboverdiana, al 
lograr abordar, identificar y detener a los barcos Songhia y Yongding. Los cuales realizaban pesca Ilegal No Declarada y No Reglamentada (INDNR) y, de ese modo, se alcanzó determinar que 
cuentan con el antecedente de pesca de merluza negra y su comercialización (particularmente en 
la Antártida). La acción mereció el reconocimiento de diversos  gobiernos, siendo barcos perseguidos por otras 
naciones e INTERPOL, por su acción INDNR. 
Los mismos se relacionan con la firma privada Vidal Armadores, con asiento en Galicia. 
Fuentes*: a) http://www.lavozdegalicia .es/noticia/maritima/2015/05/24/p olicias-cabo-verde-abordan-dos-
barcos-piratas-vinculados-empresa-gallega/0003_201505G24P38991.htm  
 
b)https://www.facebook.com/permalink.php? story_fbid=1456623617 888995&id=4986111568768
09 
 c) Policías de Cabo Verde abordan dos barcos pi ratas...www.lavozdegalicia.es Economía Marítima 
 
d) Cabo Verde captura en sus aguas a los dos últimos barcos... WT/TPR/M/322/Add.1 
 
- 31 - 
 
  www.farodevigo.es/mar/2015/05/.../cabo-verde-captu ra/1246186.html 24 may.  2015 - Policías de 
Cabo Verde abordan dos barcos piratas vinculados a una denominación están dos barcos que fueron previamente detenidos en   
e) Policías de Cabo Verde abordan dos barcos piratas  
www.vistaalmar.es/.../policias-de-cabo-v erde-abordan-dos-barcos-piratas. 
24 may 2015 - Cerco a los piratas de la merluza austral. Cabo Verde captura en sus aguas a los 
dos últimos barcos furtivos con conexión gallega ... Nueva Zelanda en enero y, juntos, fueron 
detenidos el pasado miércoles por Cabo Verde.  f) barcos piratas // Ciudad Uno // Diario Digital desde ... 
www.ciudaduno.com.ar/40447/barcos-piratas.htm 25 ma y. 2015 - Agentes de policía y militares 
de Cabo Verde abordaron y procedieron a identificar dos barcos en el puerto de la isla africana de San Vicente ...... militares de Cabo Verde abordaron y procedieron a identificar dos barcos en el 
...esta denominación están dos barcos que fueron previamente detenidos en ... 
 ARGENTINA Question 5 
Se permite preguntar a la Delegación Caboverdiana ¿cuáles son las acciones emprendidas contra 
la pesca Ilegal No Declarada y No Reglamentada (INDNR) desde 2012 hasta el presente?  Réponse 89 
Publié dans le Bulletin officiel  (BO), le Décret-loi n° 32/2012, du 20 décembre), qui met en œuvre 
et régule le contrôle et la surveillance des navires de pêche par satellite - VMS, intérieur et l'extérieur de la zone économique exclusive du Cabo Verde (la ZEE) pour les navires nationaux, et 
dans la ZEE des navires étrangers; 
 Renforcement des activités d'inspection et de la surveillance de notre zone économique exclusive, 
à travers COSMAR - Centre des opérations de sécurité maritime, de la Garde côtière du Cabo 
Verde, ainsi que, le décret-loi et la coordination avec les autres autorités maritimes visant à prévenir, à contrecarrer et à éliminer la pêche INN dans tout le pays, conformément à la recommandation de la FAO, la Convention sur les exigences minimales pour l'accès des navires à 
la ZEE des pays de la Commission sous-régionale des pêches, Règlement n° 1005/2008 de l'UE qui 
vise à prévenir, à contrecarrer et à éliminer la pêche illicite non-déclarée et non-réglementée (Pêche INN); 
 
Création d'un corps de 21 inspecteurs de pêche, répartis sur toutes les îles, ainsi que l'amélioration continue des activités d'inspection et de surveillance dans le domaine de la pêche; 
 
Création d'une nouvelle autorité compétente, avec pour seule mission de contrôle, d'inspection, de 
surveillance et de certification des produits et des activités de pêche au Cabo Verde - ACOPESCA (Résolution n° 68/2014 du 26 août et le Décret n° 39/2014 de la réglementation du 
17 décembre); 
 Publication dans le Bulletin officiel (BO), la Loi n° 95.III.2015 octroi de l'autorisation législative 
gouvernement de consacrer comme preuve l'information provenant du système de surveillance 
continue des navires par satellite, ainsi que des déclarations de témoins, les valorisations et photographies, et grader et aggraver les sanctions en vigueur, dont le décret-loi a été approuvé 
par le Conseil des Ministres; 
 Publié dans le BO, la Résolution nº 90/2015 approuvant le plan d'action national pour combattre la pêche illégale non-déclarée et non-réglementée (Pêche INN), en ligne avec le Plan d'action 
international pour la lutte contre la pêche INN, recommandé par la FAO; 
 Renforcement de la coopération dans la lutte contre la pêche INN avec les pays de la Commission 
sous régionale des pêches - CSRP, avec la FAO, les États-Unis, Portugal, Espagne, entre autres; 
 Approuvé par le Conseil des ministres le décret-loi à l'adhésion du Cabo Verde à l'Accord sur les 
mesures de l' État du port de la FAO, adoptée en 2009, par la Résolution n° 12/2009, afin de 
prévenir, contrecarrer et éliminer la pêche INN;  Sous l'accord de partenariat dans le domaine de la pêche entre le Cabo Verde et des États-Unis, le 
Cabo Verde a assez insisté au cours des négociations et au-delà, de sorte que les navires WT/TPR/M/322/Add.1 
 
- 32 - 
 
  européens pêchant dans le Cabo Verde en vertu de l'Accord, fassent l'atterrissage forcément du 
poisson pêché dans la ZEE du Cabo Verde, ce qui permettra un meilleur suivi et l'inspection des captures et des navires, sur place, dans les ports nationaux. Toutefois, le débarquement obligatoire dans les ports du Cabo Verde a été accepté par l'UE au cours des négociations, ce qui 
affaiblit certainement la capacité de contrôler, le rendant moins efficace et plus coûteux. Surtout à 
l'égard de navires de l'UE dans notre ZEE.  
À noter que les procédures de contrôle sanitaire et de certification des produits de la pêche 
destinés à la consommation humaine sont conformes aux meilleures pratiques dans le monde entier et répondent aux exigences du Règlement sanitaire de l'UE, en particulier n° 178 de l'année 2002; n° 852 2004; n° 853 2004; n° 854 2004; 2073 et 2005. En outre, les tests de laboratoire 
pour les produits de la pêche d'évaluation de la conformité sont effectués dans les eaux 
internationales qui ont un système d'assurance de la qualité mis en œuvre et de laboratoire accrédité dans le cadre de la norme ISO 17025. 
 
ARGENTINA Question 6 ¿Cuáles son los resultados alcanzados, que destacan en el marco de los países situados sobre el 
Atlántico Sur, en relación con la preservación de las especies, particularmente las comerciales, 
como el mero, el lenguado, el jurel, el atún de aleta amarilla y el pez espada?  Réponse 90 
Mise en œuvre du Plan de gestion des ressources halieutiques, en assurant une exploitation durable des différentes espèces à valeur commerciale et assurer une gestion durable de celle-ci;  
Suite à l'efficacité des mesures de gestion des ressources, ainsi que son impact social, économique 
et commerciale;  
La pêche de mérou, de sole, de maquereau et d'autres espèces pélagiques petites et les espèces 
démersales, est réservée aux ressortissants (bateaux ) nationaux. L'activité des navires industriels 
et semi-industriels est également surveillée par le VMS et par les activités quotidiennes des inspecteurs des pêches; 
 
Les mesures de gestion pour le thon et des espèces similaires sont dans les limites des recommandations de la CICTA, dont le Cabo Verd e est partie contractante, en tenant compte des 
mesures contenues dans le plan de gestion des ressources halieutiques du Cabo Verde. 
 Selon l'accord de pêche avec l'UE, seule est autorisée la pêche des espèces hautement migratoires 
telles que le thon, et en respectant également les recommandations de la FAO et de la CICTA. 
 ARGENTINA Question 7 ¿Qué efectos produjo hasta el presente la Pesca INDNR? 
 
Réponse 91 
L'ampleur réelle de la pêche INN au Cabo Verde n'est pas effectivement connue, vue la dimension 
de notre ZEE et aussi la fragilité de nos moyens de contrôle, malgré le fait que depuis 2012 les 
autorités nationales s'emploient sérieusement à renforcer les moyens et la capacité de contrôle efficace et coordonnée et de la surveillance de la ZEE compte tenu des quelques cas suspects de 
pêche INN qui ont été enregistrés par le système de surveillance installé dans COSMAR. En 
résultat des mesures engagées et en cours, on assiste à une tendance à la baisse, même si le système national d'inspection de la pêche à la fois  en mer et sur terre ait encore besoin d'énormes 
améliorations. 
 
Le nouveau régime national de la pêche INN dans toute la zone sous la juridiction du Cabo Verde, ou de la pêche INN éventuellement pratiquée par des navires capverdiens dans les eaux 
internationales ou dans les mers de pays tiers, prévoit des sanctions qui sont véritablement 
dissuasives et découragent toute activité liée à la pêche INN.  
Pour prévenir, contrecarrer et éliminer la pêche INN - un problème complexe qui menace 
aujourd'hui tous les états côtiers et la sécurité alimentaire dans le monde entier, la stratégie du Cabo Verde a été également basée sur l'amélioration du cadre juridique et la réforme institutionnelle (ci-dessus au point V), le renforcement des activités d'inspection et de surveillance, 
le renforcement de l'éducation et la formation des ressources humaines, l'acquisition de nouveaux WT/TPR/M/322/Add.1 
 
- 33 - 
 
  navires modernes pour la surveillance de notre zone économique exclusive et la ZEE des pays de 
la CSRP - dans le cadre de la coopération dans la lutte contre la pêche INN - en plus de renforcer la coopération avec l'UE, la FAO, le Portugal, l'Espagne, entre autres, l'amélioration continue dans le système de contrôle, d'inspection et de surv eillance de notre ZEE, qui se révèle aussi comme 
étant vulnérables contre les chocs possibles de la pêche INN au niveaux régional et international. 
 ARGENTINA Question 8 
¿Cuáles fueron las especies más afectadas por esta modalidad de pesca? 
 Réponse 92 
Il existe quelques espèces à valeur commerciale qui sont pleinement exploitées ou il y a quelques 
évidences de surexploitation, dont les mesures de  gestion ont été de récupérer progressivement le 
stock, à travers la mise en œuvre de saisons de fermeture, la définition des zones marines protégées, la définition d'espèces protégées - celles qui sont en voie de disparition - attribution de 
quotas pour certaines espèces, entre autres mesures, cependant, il n'y a aucune preuve que ces 
espèces ont été touchés en raison de la pêche INN en particulier, mais surtout de mauvaises pratiques de pêche et l'utilisation d'objets et de dispositifs de pêche entrepris de longue date. 
 
Des mesures de gestion en cours ont cherché à combattre et éliminer ces mauvaises pratiques de pêche (utilisation d'explosifs pour la pêche, chalut s de fond, filets maillants) en ayant recours à la 
législation, la supervision et l'inspection aussi da ns la phase d'octroi de licences (aujourd'hui la 
pêche au Cabo Verde, même artisanale, est seulement autorisé sous licence), et aussi à travers 
sensibilisation, et la participation des communautés de pêcheurs et les associations de pêcheurs et les propriétaires dans la cogestion et gestion participative des ressources marins et de la pêche. 
 
- El 18 de junio del corriente la Comisión de Pesca del Parlamento Europeo aprobó el Acuerdo de Pesca con Cabo Verde, que permite que 71 buques de ese origen, entre los cual se cuentan 22 
palangreros de superficie y 16 atuneros cerquero s congeladores, pesquen en sus aguas durante 4 
años. Este acuerdo renueva al anterior, que culminó su vigencia pocos días antes de la fecha mencionada. 
Fuentes: 
a)http://www.lavozdegalicia.es/noticia/mar itima/2015/06/18/eurocamara-da-visto-bueno-
acuerdos-cabo-verde-madagascar/0003_201506G18P40994.htm 
 
b) Los eurodiputados avalan los acuerdos de pesca con Cabo ...www.laopinioncoruna.es Mar...   
c) PP celebra aprobación acuerdo pesca UE  Cabo Verde .www.eppgroup.eu/.../PP-celebra-
aprobación-acuerdo-pesca-UE-Cabo-V. 18 jun. 2015 - La comisión de Pesca del Parlamento Europeo dio ayer su visto bueno al nuevo protocolo de pesca con Cabo Verde, que permitirá a 71...   
d) Eurodiputados dan luz verde a acceso de buques ..www.negocios.com/.../eurodiputados-dan-
luz-verde-acceso-buques-espa...17 jun. 2015 - ... del acuerdo de pesca entre la UE y Cabo Verde 
y muestra su apoyo al... Los eurodiputados populares Francisco Millán Mon y Gabriel Mato...  
 
e) 17 jun. 2015 - Bruselas, 17 jun.- La comisión de Pesca del Parlamento Europeo dio hoy luz verde al acuerdo entre la Unión Europea y Cabo Verde que ...Eurodiputados dan luz verde a acceso 
de buques ...  
 f) www.elconfidencial.com/.../eurodipu tados-dan-luz-verde-a-acceso-de-bu. 
 
Comentário 1: 
 ARGENTINA Question 8 
¿Se permite preguntar a la Delegación Caboverdiana cuál es la razón por la cual, habiendo un 
acuerdo para pescar, barcos practican la pesca INDNR?   
Réponse 93 
Le pays a besoin de se doter de plus des ressources et des moyens pour lutter contre la pêche 
INN, par des patrouilles maritimes et aériennes en temps réel de sa ZEE. Cependant, nous n'avons 
aucune preuve contre des navires qui aient commis la pêche INN dans nos eaux. Les navires de 
pêche des pays de l'Union européenne, en fait, ne sont pas soumis au degré de surveillance WT/TPR/M/322/Add.1 
 
- 34 - 
 
  souhaitable et en temps réel de la part de COSMAR parce que le système de marquage pour ces 
navires est incompatible avec celui installé à COSMAR au Cabo Verde et il n'pas été possible jusqu'ici d'obtenir que les navires concernés soient contraints de correspondre au système de marquage de COSMAR. La mise à jour du VMS (Vessel Monitoring Satellite) du Cabo Verde est en 
cours et en 2016 le nouveau système sera installé , ce qui aura comme résultat une plus grande 
capacité de contrôler. Nous préparons également un processus de négociation directe avec les navires autorisés en vertu de l'accord avec les États-Unis, étant donné que la raison invoquée pour 
ne pas débarquer la capture a toujours été que le Cabo Verde n'avait pas la capacité de froid 
Celle-ci existe maintenant depuis mars 2015 (un complexe moderne de froid) ce qui doit encourager nos partenaires à augmenter significativement le débarquement des captures au Cabo Verde. Ce débarquement fera en sorte que la surv eillance soit plus efficace et moins coûteuse. 
 
Il a été aussi adopté la mesure de la création d'un taux appliqué aux navires autorisés que ne fassent pas le débarquement dans les ports du Ca bo Verde, appliqué à chaque tonne de poisson 
non débarqué. 
 - El Gobierno de Cabo Verde realiza grandes esfuerzos para evitar la depredación de especies 
íctícolas que habitan en sus aguas, como el Marlín Azul del Atlántico y los tiburones tigre, toro y 
martillo.  ARGENTINA Question 9 
¿Puede la Delegación Caboverdiana referirse a estos esfuerzos y a qué países corresponden las 
banderas de los barcos INDNR que causan depredación?*  
Réponse 94 
Nous n'avons aucune preuve concrète que ces espèces aient été ravagées par la pêche INN par les 
navires étrangers ou domestiques dans la ZEE du Cabo Verde. Toute fois le Plan national de 
gestion des ressources halieutiques a adopté, en ce qui concerne les espèces hautement 
migratoires, des mesures de gestion conformes au x recommandations de la FAO, de l'ICCAT et, 
dans certains cas, de la Convention CITES, et l' administration capverdienne travaille toujours sur 
la prévention, la sensibilisation et le renforcement des capacités en la matière, en plus des 
mesures déjà mentionnées au point V. Nous  n'avons pas encore une connaissance plus 
approfondie des populations concernées, ni un système efficace de suivi de leur comportement, malgré les efforts de l'INDP et de l'UniCV. Nous nous sommes mis à la recherche des ressources et 
des partenariats pour avoir un programme de recherche océanographique plus intense, ciblé et 
régulier afin que nous puissions mieux comprendre le potentiel et ainsi mieux contribuer à sa préservation et à la gestion responsable. En 2016 sera opérationnel le Centre océanographique en 
cours de construction au Cabo Verde et il est à espérer que sera augmentée la capacité nationale à 
étudier et surveiller ces populations. Mais il faudrait  que soit fait l'étude, la connaissance, le suivi 
et la protection des requins de l'Atlantique. Cabo Verde a soutenu dans toutes les réunions internationales et régionales auquelles il a participé la construction d'un véritable partenariat pour 
la gestion et la surveillance plus efficace de l'Atlantique et continuera à faire tous les efforts à sa 
portée.  
- En julio pasado la Dirección General de Pesca de Cabo Verde debió destruir más de una tonelada 
del mejor atún para exportación que fuera pescado por el barco Annika III, con licencia vencida un año antes y bajo la tipificación legal de pesca INDNR, realizada por la empresa europea CSF-Cabo 
Verde Pesca, cuyo propietario es la firma José Ludovino. 
Fuentes:  a) La Dirección General de Pesca va a... - Españoles en Cabo… 
https://www.facebook.com/per malink.php?story_fbid.id... 
 b) Autoridades das Pescas v o destruir mais de uma tonelada… 
www.asemana.publ.cv/spip.php/images/spip.php?... 
El gerente de la empresa CSF - Cabo Verde Pesca José Ludovino admite que la captura haya sido ilegal, pero sostiene que en lugar de destruir la Dirección.. 
 
c) O gerente da CFS, José Ludovino, explica que o barco ia para ...produto foi apreendido porque 
em Cabo Verde é ilegal a pesca sem licença, www.. www.facebook.com/permalink.php?story _fbid=1456623617 888995&id=498611156876809 
 WT/TPR/M/322/Add.1 
 
- 35 - 
 
  ARGENTINA Question 9 
¿A qué puede obedecer que esta pesquera subvencionada por la Unión Europea practique esta modalidad ilegal de la pesca?  
Réponse 95 
Le navire ANIKA III, n'est pas de l'UE mais capverdien. Le navire est parti à la pêche sans attendre 
la conclusion des procédures juridiques pour la délivrance de la licence de pêche requise, et les 
autorités nationales ont agi conformément à la loi dans les circonstances. 
 La Delegacion Argentina destaca los esfuerzos realizados por la Dirección General de Pesca de Cabo Verde y por su Polícía para luchar activamente contra la pesca INDNR. 
 
Comentário 2: la lutte contre la pêche INN est un objectif national, contribuant ainsi, entre autres, à la sécurité alimentaire au Cabo Verde, à promouvoir la compétitivité et le commerce en toute 
légalité, à la création d'emplois et à la croissance de l'économie nationale, basée sur une 
exploitation et une gestion durables de ses ressources halieutiques.  
Jusqu'à 2018, on prévoit que le Cabo Verde pou rrait consolider de manière significative son 
système de suivi, contrôle et surveillance des acti vités de pêche dans sa ZEE, en ligne avec les 
nouveaux paradigmes de contrôle internationaux , d’inspection et de surveillance, avec des 
politiques cohérentes dans la pêche et des affaires maritimes, ainsi que dans le domaine de la 
coopération internationale, ce qui permettra au pays de mieux connaître le potentiel que lui offre 
la me  pour contribuer à une meilleure conservation du milieu marin par la gestion durable de toutes les espèces ayant une valeur commerciale, et se mettre le pays en phase avec les 
meilleures pratiques de surveillance, d'inspection et  de lutte contre la pêche INN dans le contexte 
régional et international. WT/TPR/M/322/Add.1 
 
- 36 - 
 
  ANNEXE 1 
Code of Fiscal Benefits 
Law No. 26/VIII/2013 of 
21 January 
 
By mandate from the people, in accordance with Article 175, sub-paragraph b) of the Constitution, 
the National Assembly decrees the following:  
Chapter I  
General Principles and Provisions 
 
Article 1  
Purpose 
 
This Code establishes the principles and rules applicable to tax benefits, establishes the content 
and sets the corresponding rules for granting and monitoring. 
 
Article 2  
Scope 
 
This Code applies to tax benefits therein, as well  as validly approved and ratified conventional tax 
benefits and those specified in separate legislation, namely in additional codes and legislation regarding Income Tax (IUR), Value Added Tax (VAT ), Special consumption Tax (ICE), Stamp Duty, 
Wealth Tax (IUP) and Legislative Decree No. 11/2010, of 1 November, which approves the benefits for the construction, rehabilitation and acquisition of social housing. 
 
Article 3  
Concepts 
 
1. Tax benefits are tax cuts that materially represent exceptions to the principle of tax 
equality, founded by superior reasons related to economic and social policy or other tax 
reasons.  
 
2. Tax benefits can, among others, come in the form of exemptions, tax cuts, tax credit, and 
tax allowances.  
 
Article 4  
Principle of transparency 
 
1. The granting of tax benefits is subject to the principle of transparency, under which the 
State promotes public disclosure of the information necessary for citizens to become aware 
of the main benefits, their financial impact and their political and economic reasons.  
 
2. Obeying to the principle of transparency, fisca l expenditure generated by the granting of 
tax benefits is disclosed through the report on the Government budget bill, including tax 
expenditure borne by the local authorities.  
 
3. Obeying to the principle of transparency, through its electronic portal, the Tax authorities 
annually discloses the list of legal persons to whom tax benefits are granted dependent on 
recognition or contractual basis.  
 WT/TPR/M/322/Add.1 
 
- 37 - 
 
  Article 5  
Principle of Accountability 
 
1. The utilization of tax benefits is subject to a principle of accountability, under which 
taxpayers who enjoy tax benefits are subject to reinforced duties to cooperate with the 
Tax authorities.  
 
2. Obeying to the principle of accountability, taxpayers who enjoy tax benefits are required to 
provide the Tax authorities the statements, documents and information necessary to prove their assumptions at the time of granting the benefit or during its application.  
 
3. Obeying to the principle of accountability, taxp ayers who enjoy tax benefits are subject to 
systematic supervision by the Tax authorities and other competent authorities, aimed at 
proving their prerequisites and possible imposi tion of legally established penalties.  
 
Article 6  
Prerequisites for tax benefits 
 
1. The tax benefits provided for in this Code are only permitted to individuals liable to the IUR 
who, meeting the legal conditions to perform their activities, cumulatively meet the 
following requirements:  
 
a) Being part of the taxation system by proper accounting;  
 
b) Using proper accounting in accordance with the accounting standards and financial 
 reporting system in force in Cape Verde;  
 
c) Using only the online electronic communication method, made available by the tax 
 authorities, to comply with their tax obligations; and  
 
d) Not being taxed by indirect methods.  
 
2. The enjoyment of tax benefits provided for in this code is reserved for taxpayers whose 
fiscal and contributory situation is good, meaning those who are not in debt or who, being in debt, have made a complaint, expressed objection or opposition and who have provided a suitable guarantee when required.  
 
3. Taxpayers liable to pay the IUR who are not taxed by the proper accounting system may 
enjoy the benefits provided for in Articles 20 to 25, Article 32, paragraph 2, Articles 47 and 
48, and Articles 50 to 53.  
 
Article 7  
Recognition of Benefits in Imports 
 
1. In order to enjoy the customs benefits provided for in this code, the beneficiary shall 
request the Customs Authority to inspect the effective use of the goods eligible for such benefits whose specifications and list of goods to be imported were previously submitted electronically to the entities involved in tax benefit management and were previously approved by the Central Service of the Govern ment department responsible for the sector 
to exempt. 
 
2. For purposes of inspecting the use referred to in the preceding paragraph:  
 
a) The beneficiary must, along with the request for inspection, submit his/her plan for 
 using the eligible goods, which should contain the dates for their effective use;  
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  b) Non-appearance of the Customs Authority for inspection at the time of use or lack 
 of inspection shall not affect the right of the beneficiary to the incentives granted 
 under this code, except when it is possible to, in a subsequent inspection, show 
 that there was no effective use.  
 
3. The goods on the list referred to in paragraph 1 clear customs under suspension, with 
adequate guarantee, and must remain thus until they reach their destination and are used.  
 
 
4. To inspect the effective use of the list of go ods specified in the preceding paragraphs, the 
Customs Authority may hire experts, with the costs being borne by the investor.  
 
5. The list and the specifications referred to in the preceding paragraphs shall be submitted to 
the Central Office of the Government department responsible for the sector to exempt for approval at least 60 days before the goods arrive in the country, with the deadline to expedite the request being 30 days, under penalt y of tacit acknowledgment of the request.  
 
6. The deadline to expedite the request referred to in the preceding paragraph is suspended 
whenever the Central Service of the Government department responsible for the sector to 
exempt asks for additional elements or information, with the deadline continuing after the requested information has been supplied.  
 
Article 8  
Constitution and recognition of tax benefits 
 
1. Tax benefits can be automatic, in which case their granting stems from the mere 
fulfillment of legal requirements, or depend on recognition, in which case their granting 
requires an administrative act.  
 
2. Where the law does not otherwise provide, the recognition of tax benefits is the 
responsibility of the Government official responsible for Finance, with the possibility of 
delegating this task to Directors-General or other employees who are his/her direct 
subordinates.  
 
3. Recognition of tax benefits may exceptionally be done by contract, in cases involving 
establishment agreements, as provided for in the Investment Code and to which Article 16 of this Code refers, or in cases involving a contract to grant incentives, as provided for in Legislative Decree No. 2/2011, of 21 February 2 011, concerning the internationalization of 
Cape Verdean companies.  
 
4. Save where there is a legal exception, the effects of tax benefit recognition are reported on 
the date of the request, when the recognition is done by administrative act, and on the 
date of the recognition itself, when it is done by contract, always assuming the prior 
fulfillment of the prerequisites.  
 
Article 9  
Transfer of tax benefits 
 
1. The right to tax benefits is not transferable in life, being transferable on death, when the 
transferee meets the requirements for the benefit and the latter is not strictly of a personal 
nature, without prejudice to the following paragraphs.  
 
2. The right to tax benefits is transferable in li fe whenever the latter are inseparable from the 
legal regime applicable to certain goods, namely where the benefits in question are inseparable from securities  or financial products.  
 
3. The right to tax benefits recognized by contractual means referred to in Article 8 of this 
Code is also transferable in life, upon authorization of the Government official responsible WT/TPR/M/322/Add.1 
 
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  for the area of Finance, provided that th e transferee meets the requirement for their 
enjoyment.  
 
4. The provisions of this Article shall apply, mutatis mutandis, to legal persons that benefit 
from tax benefits.  
 
Article 10  
Sanctions which impede, suspen d and cancel tax benefits 
 
Sanctions that impede, suspend or cancel tax benefits can be imposed due to violation of the 
provisions of this Law or due to any other tax offense, regardless of their relationship to the 
benefits provided. 
 
Article 11  
Termination of tax benefits 
 
1. Tax benefits are terminated due to expiry, when the period for which they were granted 
expires, through imposition of sanctions, by checking the resolutive condition to which they are subordinated, or due to breach of the obligations imposed on the taxpayer when 
they are attributable to the beneficiary.  
 
2. The termination or suspension of tax benefits, recorded in any way, imply the automatic 
application of general taxation as provided by law.  
 
3. People entitled to tax benefits are required to  report to Tax authorities, within 30 days of 
termination or suspension of the prerequisites of  fact or law on which the tax benefits they 
enjoy are based, except in cases where these circumstances are of official knowledge.  
 
Chapter II  
Tax Incentives for Investment 
 
Article 12  
Investment tax credit 
 
1. Investments made under the Investment Code benefit from a tax credit by deduction of 
IUR collection, for natural persons or legal en tities who are taxed by the proper accounting 
system, in an amount equal to:  
 
a) 50% of relevant investments made in tourism or tourism promotion industry and 
 tourism property development, air and se a transportation services and port and 
 airport services, renewable energy production, manufacture and installation of  renewable energy equipment, scientific research and investigation, as well as 
 information and communication technology development.  
 
b) 30% of relevant investments made in other areas.  
 
2. Deduction of the tax credit provided for in the preceding paragraph is made in the 
settlement of the IUR-PC or IUR-PS, relating to the fiscal year in which the investments 
are made, and it cannot, in each year, exceed 50% of the collection.  
 
3. The portion of the tax credit not used in a fiscal year can be deducted in future years, with 
the right to use it expiring in the tenth fisca l year from the date of the beginning of the 
investment (for projects in operation), or from the commencement of operations (for new projects), subject to the limit of the previous paragraph.  
 
4. For the purposes of this article, we consider relevant investments in tangible fixed assets 
acquired in new condition and belonging to investment projects in the country, as well as investments involving the acquisition of patents and licenses for use of technologies certified by the competent authority.  
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  5. For the purposes of this article, investments in the following tangible fixed assets are not 
considered relevant:  
 
a) Land not intended for mining;  
 
b) Buildings and other structures not directly connected to the main purpose of the 
 investment project or intended for sale;  
c) Light vehicles not directly connected to the main purpose of the investment 
 project;  
 
d) Furniture and decor and comfort items;  
 
e) Other capital goods not directly connected to the main purpose of the investment 
 project;  
 
f) Administrative equipment.  
 
6. For the purposes of this Article, we consider:  
 
a) Beginning of the Investment: the moment when the procedure for the  recognition 
 of tax benefits provided for in this Co de is started, upon  approval of the 
 investment project;  
 
b) Start of operation: the moment one begins operations aimed at obtaining yields 
 that give rise to tax liability.  
 
7. For the purpose of enjoying the benefit provided for in this Article, investors must submit 
to the Tax authorities, electronically, the income statement for the year and the supporting documents for the investments, according to the Model approved by the Government official responsibl e for Finance.  
 
8. Goods subject to investment sold before the end of loan recovery lose the right to the 
credit as of the date of sale, while goods purchased as replacement only enjoy the right to 
the remaining tax credit.  
 
Article 13  
Exemption from IUP 
 
1. Investments made under the Investment Code which require the acquisition of property 
solely for the establishment of investment projects may be exempted from the Wealth Tax 
(IUP).  
 
2. The awarding of this incentive is subject to acceptance by the competent municipal 
authorities, in accordance with the applicable law, and it does not give the Municipality the 
right to compensation for lost revenue due to exemption.  
 
Article 14  
Exemption from Stamp Duty 
 
Operations for securing financing for investme nts carried out under the Investment Code are 
exempt from stamp duty.  
Article 15  
Exemption from customs duties 
 
1. Investments made under the Investment Code are exempt from customs duties whenever 
they translate into the importation of the following goods and such goods are connected to 
the main purpose of the investment project:  
 
a) Materials and equipment directly incorporable in the establishment, expansion or 
 remodeling of projects, not intended for sale, namely, steel structures,  construction materials, with the exception of blocks, cement, paints, varnishes, or 
 PVC pipes, plumbing equipment, electrical equipment, except incandescent light 
 bulbs, stoves, hot plates, thermal accumulators, refrigerators other than class A, WT/TPR/M/322/Add.1 
 
- 41 - 
 
   and electronic products, as well as their accessories and spare parts when 
 accompanying them;  
 
b) Equipment, machinery, tools and utensils, as well as their accessories and spare 
 parts;  
 
c) New, properly equipped collective transportation vehicles, intended for urban 
 passenger transportation and heavy vehicles for transportation of goods, imported 
 by duly licensed companies in the sector;  
 
d) Scientific, didactic and laboratory materials, furniture and equipment, including 
 software and means to support them, intended for technical and scientific 
 education, teaching or research;  
 
e) Furniture, equipment and utensils used for establishment, expansion or 
 remodeling of projects with Tourism Utility status, not intended for sale;  
 
f) Transmission towers, antennas, and poles;  
 
g) Mobile studio for broadcasts outside the TV studio;  
 
h) Vehicles for reporting services and exterior cars;  
 
i) Public and mixed transportation vehicles, intended for the exclusive transportation 
 of tourists and luggage, pleasure boats, boards and accessories, tools and 
 equipment for cultural and sporting activities;  
 
j) Vehicles for transporting goods or the collective transportation of workers, intended 
 for the exclusive use of industrial establishments;  
 
k) Specialized transportation vehicles, designated ambulances, intended for the 
 health sector.  
 
2. The exemption provided for in sub-paragraph e) is granted during the establishment and 
throughout the first year of operation.  
 
3. The exemption provided for in sub-paragraph e) is also granted during remodeling; it is 
considered expansion or remodeling when the reinvestment corresponds to at least 25% 
of the initial investment.  
 
4. The exemption from customs duties provided for in this Article excludes equipment and 
vehicles older than five years.  
 
5. Residential units that are part of tourism complexes with tourist utility status benefit from 
the incentives provided for in this Code, namely in this Code, and are therefore not considered as intended for sale, provided their owners use them exclusively for tourism; the owners cannot to use them for other purposes, including personal or family use, for a period exceeding 30 calendar days in each calendar year.  
 
6. For the purposes of the preceding paragraph, residential units must have a tourism 
operator license granted by the Central Servic e of the Government department responsible 
for tourism, renewable annually.  
 
Article 16  
Contractual tax benefits 
 
1. Investments made under the Investment Code may benefit from exceptional incentives 
relating to import duty, IUR-PC, IUP or Stam p Duty, awarded by the Council of Ministers 
as part of an establishment agreement, on a proposal of the Government official 
responsible for Finance, provided they cumu latively fulfill the following conditions:  
 
a) The investment is worth over 10 billion escudos;  
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  b) The investment is relevant in promoting and accelerating national economic 
 development; considered as such are those that are part of the Government's 
 program;  
 
c) The investment generates at least 100 direct jobs within 3 years.  
 
2. The establishment agreement establishes the tax incentives to grant, their objectives and 
goals, as well as the penalties for non-compliance, with conventional benefits not being 
able to extend be yond 10 years.  
 
3. The benefits provided by this Article shall not be cumulated with any other benefits 
provided for in this Code.  
  
4. Entities receiving incentives under this Article are subject to annual inspection by the tax 
authorities, aimed at checking their prerequisites.  
 
5. Contractual tax benefits may take the form of an exemption, deduction from taxable 
income, accelerated amortization and depreciation and reduced rates; the actual rate resulting from the application of tax benefits cannot be less than one-fifth of the rate in force.  
 
6. The provisions of this Article shall not apply to investments made with a view to 
internationalization, referred to in Legislative Decree No. 2/2011, of 21 February.  
 
7. The prerequisites mentioned in paragraph 1, sub-paragraphs a) and c) are reduced by 
50% whenever investments are made outside the urban municipalities of Praia, Sal and 
Boa Vista.  
 
Chapter III  
Tax Benefits for Internationalization 
 
Article 17  
Tax benefits related to IUR 
 
1. Investments which, in accordance with Legi slative Decree No. 2/2011, of 21 February, are 
eligible for incentives for internationalization may be granted a reduction of up to 50% of 
the IUR applicable to them, until the contract for granting incentives expires.  
 
2. Until the contract for granting incentives expires, IUR exemption may be granted to 
qualified employees and expatriates, as well as qualified Cape Verdean citizens from the 
diaspora who were or will be hired through an employment contract, and who acquire resident status for the first time in five years, for income they receive at the service of companies promoting the investment projects referred to in the preceding paragraph 
performing managerial, supervisory, quality control or training duties.  
  
3. The tax benefits granted under this chapter may not be combined with other benefits 
provided for in this Code, exce pt as set out in Article 29.  
 
Article 18  
Other tax benefits 
 
Investments that, under Legislative Decree No. 2/2011, of 21 February, are eligible for incentives for internationalization, may still be granted the following benefits: 
 
a) Exemption from Stamp Duty when establishing companies or increasing capital, as 
 well as securing financing for projects;   
b) Exemption from VAT, in accordance with the Value Added Tax Regulations, with the 
 refund of incurred VAT being paid within 30 days, pursuant to Decree-Law No. 
 65/2003, of 30 December;  
 
c) Exemption from customs duties and fees, in accordance with applicable law;  WT/TPR/M/322/Add.1 
 
- 43 - 
 
  d) They may be exempted from IUP when acquiring real estate to establish or expand 
 their activity, as defined in Article 13;   
e) Exemption from fees and other notarial charges when starting and registering 
 companies, in the form of business partnerships or sole proprietorships.  
 
Chapter IV  
Tax Benefits as part of In ternational Business Center 
 
Article 19  
Tax benefits related to IUR 
 
1. Entities licensed at Cape Verde's Internatio nal Business Center (CIN) receive tax benefits 
in the form of reduced IUR rates related to income derived from industrial or commercial 
activities and ancillary or complementary activities, as well as service provision.  
  
2. The tax benefit provided for in the preceding paragraph shall apply to income from 
activities held only with other entities established and operating at CIN or with non-
resident entities without permanent establishment in Cape Verde.  
 
3. The tax benefit provided for in paragrap h 1 shall apply until 2025, depending on the 
creation of a minimum of five (5) jobs at the International Industry Center (CII) and the International Trade Center (CIC) and is reflecte d in the application of the following tiered 
IUR rates:  
 
a) 5% for entities with five (5) or more dependent workers;  
 
b) 3.5% for entities with twenty (20) or more dependents workers;  
 
c) 2.5% for entities with fifty (50) or more dependent workers.  
 
4. At the International Service Provision Center the minimum number of jobs required is two 
(2), with a IUR rate of 2.5%.  
 
5. Without prejudice to Article 18, the benefits  established by this Article may only be 
granted to entities with proper accounting, in accordance with the accounting standards 
and financial reporting system in force in Cape Verde, which are based on international 
accounting standards; they may not be combined with any other IUR benefits provided for in this Code; and they are ineffective until th e public disclosure of the licensee's identity, 
its owners and the jobs created, on the tax administration's electronic portal.  
 
6. Entities licensed at CIN are subject to annual inspection by the tax authorities, who are 
responsible for supervising the prerequisites an d conditions of its tax system, applying the 
penalties provided for in the General Tax Code whenever necessary.  
 
7. The concessionaire of CIN will send a report on the activity and supervision of licensed 
entities to the Government, every year, by January 31 of the following year, under the 
terms to be defined by th e Council of Ministers.  
 
8. For the purposes of paragraph 5, the tax auth orities shall make public disclosure of the 
licensed entities and other elements therein, within 48 hours from the date of receipt of 
the relevant documents.  
 
9. Conflict resolution by the arbitral tribunal pr ovided for in Legislative Decree No. 1/2011, of 
31 January, does not apply to tax matters.  
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  Article 20  
Customs benefits 
 
1. The entities referred to in the previous arti cle are exempt from customs duties on the 
importation of the following goods:  
 
a) Goods referred to in Article 15, paragraph 1, sub-paragraphs a), b)  
 and c) of this Code;  
 
b) Material for packing and packaging products manufactured by the beneficiary 
 company;  
 
c) Raw materials and supplies, finished and semi-finished materials and products for 
 incorporation into products manufactured by the company.  
 
2. If exemption from the customs duties referred to in the preceding paragraph is not 
granted at the time of importation of the goods referred to therein, the Customs Authority 
shall reimburse the licensed economic operator, within one year and at his/her request.  
 
3. The importation of goods, products and raw materials by entities established and 
operating at the CIN does not require an import license.  
 
Chapter V  
Tax Benefits for Savings and Financial Sector 
 
Article 21 
Long-term financial investments 
 
1. Income from certificates of deposit and time deposits issued or made with credit 
institutions established in Cape Verde, for periods longer than five years, which are not negotiable, get 50% deduction from IUR, if th e due date occurs five years after and ten 
years before the issue or establishment or 25%, if the due date occurs ten years after the issue or establishment.  
 
2. Interest on emigrant time deposits are exempt from taxation.  
 
Article 22  
Savings funds 
 
1. Income from savings funds (FPR), education savings funds (FPE) and retirement/education 
savings funds (FPR/E) that are established and operated in accordance with national 
legislation are exempt from IUR.  
 
2. Pursuant to the Code, 25% of the amounts invested in the respective year by taxpayers in 
the retirement savings plan (RPP), education savings plan (EPP) and retirement/education savings plan (PPR/E) are IUR deductible, with  a 50,000$00 (fifty thousand escudos) limit 
per taxpayer, as long as it is for their own benefit or, in the case of PPE, also the members of their household.  
 
3. The amounts paid for FPR, FPE and FPR/E are exempt from IUR up to the annual amount 
of 30,000$00 (thirty thousand escudos); taxation is applicable when the amount is higher, 
excluding the equity component, as follows:  
 
a) In accordance with the rules applicable to Category A income (pensions), including 
 those relating to pay-as-you-earn withholding, when its perception occurs in the 
 form of regular, periodic installments, in which case only half of the annual income 
 is subject to taxation;  
 
b) In accordance with the rules applicable to Category D income (capital income), 
 including those relating to pay-as-you-earn withholding, in case of full or partial 
 reimbursement, for the entire income obtained, except if such reimbursement 
 occurs three years after the subscription of the fund by the subscriber, in which WT/TPR/M/322/Add.1 
 
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   case only two-fifths of the income will be subject to taxation, at the tax rate in 
 force; 
 
c) In accordance with both the rules established in the preceding sub-paragraphs, in 
 cases where there are both terms referred to therein. 
 
4. The amount of the PPR/E can be repaid with out loss of the tax benefit, under the terms 
and conditions of Article 8 of Decree-Law No. 26/2010, of 2 August.  
 
Article 23  
Securities market 
 
1. Bond yields or products of a similar nature that are not government debt securities, with 
public placement and listed on the Cape Verde Stock Exchange pay IUR at a rate of 5%.  
 
2. The rate referred to in the preceding paragraph only applies to income earned through 
December 31, 2017, with the income earned as  of that date being taxed at the normal 
rate applicable to such income.  
 
3. Dividends from listed shares are not subject to taxation, provided that they are placed at 
the disposal of the holder by December 31, 2017.  
 
4. Entities that, under the law, act as financial intermediaries in securities on the Cape Verde 
Stock Exchange are exempt from IUR, during the first three years, in respect of profits 
earned while performing this activity.  
 
Article 24  
Investment funds 
 
1. Income from real estate investment trusts which are constituted and operate in 
accordance with national legislation have the following tax regime:  
 
a) In the case of income from property, other than capital gains, obtained in Cape 
 Verdean territory, there is no taxation;  
 
b) In the case of income other than capital gains obtained in Cape Verdean territory, 
 there is autonomous taxation at a rate of 10% on the net value obtained in each 
 year;  
 
c) In the case of capital gains, they are taxed autonomously, under the same 
 conditions that would occur if such income belonged to individuals residing in Cape 
 Verde, at the rate of 10%, on the posi tive difference between the gains and losses 
 obtained in each year.  
 
2. Taxpayers subject to IUR who own shares in tr ansferable securities investment fund are 
exempt from IUR in respect to income from shares in these funds.  
 
3. Income from real estate investment trusts which are constituted and operate in 
accordance with national legislation have the following tax regime:  
 
a) In the case of income from property, they are taxed autonomously, at the rate of 
 10%, on net income from actually incurred and properly documented conservation 
 and maintenance charges;  
 
b) In the case of gains from property, they are taxed autonomously, at the rate of 
 15%, which covers 50% of the positive difference between the capital gains and 
 capital losses.  
 
4. For income from shares in real estate investment trusts, the tax regime applicable is 
similar to that provided in paragraph 2 of this Article.  
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  Article 25  
Venture capital funds 
 
1. Income of any kind obtained by venture capital funds established and operated in 
accordance with national legislation is exempt from IUR.  
 
2. For income from shares in venture capital funds, paid or made available to the respective 
holders, either by distribution or by redempti on, the tax regime in the previous article is 
applicable, with the necessary adaptations.  
 
3. The management company and the depositary are jointly liable, to shareholders, for 
compliance with applicable legal and regulatory duties and obligations arising from the 
incorporation of undertakings for collective investment.  
 
Article 26  
Savings funds in equities 
 
1. Income from savings funds in shares established and operated in accordance with national 
legislation is exempt from IUR.  
 
2. The difference, if positive, between the amount s due at the close of savings in equities 
plans and the amounts delivered by the subscriber  is subject to IUR, according to the rules 
applicable to category D income of this tax, at the rate of 5%.  
 
Article 27  
Holding company 
 
1. Capital gains and losses realized by holding companies with equity shares held by them, 
provided they were held for a period not less than twelve months, as well as the financial burden incurred with their acquisition, do not contribute to the formation of their taxable 
income.  
 
2. The preceding paragraph shall not apply in respect of capital gains and the financial costs 
incurred when the equity shares have been ac quired from entities with which there are 
special relations, under the law, or entities residing, headquartered or effectively managed in a territory subject to a more favorable tax regime, as determined by IUR law, or entities 
residing in Cape Verde and subject to a special tax regime.  
 
Article 28  
International financial institutions 
 
1. The international financial institutions referred to in Law No. 43/III/88, of 27 December, 
enjoy the following tax benefits:  
 
a) Exemption from customs duties on imports of materials and capital goods which 
 are used exclusively for their establishment;  
 
b) Exemption from IUR up to December 31, 2017,  with profits earned as of this date 
 being taxed at the rate of 2.5%;  
 
c )  Exemption from stamp duty in all acts they commit and all transactions they carry 
 out, for themselves or on behalf of others, including interest they charge or  pay,  commissions, mandates and orders they execute, payments of any kind  they  pay or realize, and contracts they are a party to, as long as exclusively relating to  transactions with non-residents. 
 
2. Non-resident natural and legal persons who are customers of the institutions referred to in 
the preceding paragraph of this Article, as we ll as residents regarding capital contracted 
from financial institutions abroad, as customers of services that the latter can legally provide, enjoy the following tax benefits:  
 
a) Exemption from IUR, whatever the income category;  WT/TPR/M/322/Add.1 
 
- 47 - 
 
  b) Exemption from stamp duty in any act committed and any transaction performed, 
 including remuneration realized or paid, such as interest, premiums and dividends, 
 or capital gains realized from the sale of assets.  
 
3. The IUR exemption provided for in paragraph 1, sub-paragraph b) shall not apply to 
transactions with residents, which must be segregated for accounting purposes, with the calculation of their taxable income taking into account direct costs and structure costs corresponding to the proportion of proceeds from these transactions in the total profits for the year in question.  
Chapter VI  
Tax Benefits of a Social Nature 
 
Article 29  
Job creation 
 
1. For each job created in the previous year, taxpayers liable to IUR with proper accounting 
may deduct the following amounts from their taxable income each year:  
 
a) 26,000$00 per job created in the municipalities of Boa Vista, Praia and Sal;  
 
b) 30,000$00 per job created in other municipalities;  
 
c) 35,000$00 per job created for the disabled;  
 
2. For the purposes of this article, the number of jobs created or eliminated in each year is 
calculated according to the following rules:  
 
a) Each month, the difference between the number of employees listed in the 
 statement submitted to INPS in the month and the statement submitted in the 
 immediately preceding month is multiplied by the share assigned to the month and  then the annual average of the monthly results is calculated;  
 
b) The share for the month of January is equal to 12, with the share reducing by one 
 unit per month for each of the subsequent months; if the annual average is 
 positive, it is considered that jobs were created and, if it is negative, it is 
 considered that jobs were eliminated.  
 
3. Tax deduction of the amounts referred to in paragraph 1 is made according to the 
following rules:  
 
a) The amount deducted from taxable income in the year in which the benefit is 
 provided can also be deducted from taxable income for each of the three  subsequent years, provided that no jobs are eliminated in the year in which the 
 benefit was granted or in any of the following years;  
 
b) If jobs are eliminated, the tax benefit is extinguished starting the year following 
 that in which the elimination occurred;  
 
c) When the collection for a given year is insufficient to deduct the total amount, the 
 portion not utilized can be deducted from  the taxable income of one of the five 
 subsequent years.  
 
4. For the purposes of paragraph 1, sub-paragraph c), the tax authorities must ask the 
employer to provide proof of  the employee's disability.  
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  Article 30  
Training, internships and scholarships 
 
1. The following charges, recorded as expense for the year by taxpayers liable to IUR with 
proper accounting, are considered 150%:  
 
a) Charges related to the training of workers;  
 
b) Charges for hiring people aged 35 or young er for internships, and any persons for 
 training or retraining in companies, wi th a minimum duration of six months and 
 maximum duration of one year;  
 
c) Charges incurred by the company and corresponding to the awarding of merit 
 scholarships to students aged 20 years and younger.  
 
2. For the purposes of sub-paragraph a) above, we consider costs of training those related to 
enrollment in vocational or higher education degree courses in local education or vocational training establishments certified by the competent authorities, as well as charges for scholarships or enrollment fees and tuition, evidenced by certificates of attendance issued by education or vocational training establishments to beneficiary workers.  
 
3. For the purposes of paragraph 1, subparagraph c), the company determines the criteria for 
awarding merit scholarships, with the latter being subject to approval by the competent 
government department; the awarding of scholar ships must be made by public tender, to 
be announced before the beginning of the school year to which it relates. 
 
Article 31  
Patronage of legal persons 
 
1. For the purposes of determining taxable income  related to IUR, the donations granted by 
legal persons to the persons referred to in Article 33 of this Code are considered 
expenditures for the year.  
 
2. For the purposes of the preceding paragrap h, donations granted by legal persons are 
considered expenditures for the year in 130%  of their value and up to 10/1000 of the 
turnover.  
 
Article 32  
Patronage of individuals 
 
1. For the purposes of determining taxable income  related to IUR, the donations given to the 
persons referred to in Article 33 of this code , by individuals with category B income and 
proper accounting, are considered expenditures for the year, in 130% of their value.  
 
2. Donations given by individuals not covered by the preceding paragraph are tax deductible 
i n  t h e  y e a r  t o  w h i c h  t h e y  r e l a t e  i n  a n  a m o u n t  c o r r e s p o n d i n g  t o  3 0 %  o f  t o t a l  a m o u n t s  
awarded, up to 15 % of the tax.  
 
Article 33  
Beneficiaries 
 
The beneficiaries of donations that constitute patronage are: 
 
a) Entities that carry out the works and projects in Articles 36 to 40;  
 
b) The State and Local Governments and any of their services, establishments and 
 organizations, even if personalized;  
 
c) Municipal associations;  
 
d) The foundations in whose initial capital the State or local authorities have stakes.  
 WT/TPR/M/322/Add.1 
 
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  Article 34  
Recognition 
 
1. Activities and projects to be funded are subject to recognition by the government 
department responsible for their area, except when the funding does not exceed the 
amounts to be set by regulation.  
 
 
2. The recognition applications that do not ge t expressed pronunciation from the competent 
body within 30 days from the date they are received by the Administration are considered 
tacitly deferred.  
Article 35  
Conditions relating to donations 
 
1. Donations that constitute patronage may take the form of grants and sponsorship and be 
made in cash or in kind, with sponsorship being a transfer of resources to carry out projects with advertising and promotional purposes without direct monetary advantage for 
the sponsor.  
 
2. Donations in kind may take the form of goods or services and shall be assessed based on 
the constant value of the invoice or the ma rket value in the fiscal year in which the 
donation occurs.  
 
3. In the case of a donation, the value of donated goods that counts as cost will be the fiscal 
value of the goods in the year in which it occurs.  
 
Article 36  
Social patronage 
  
In the area of social patronage, we consider relevant the donations granted to social solidarity 
private institutions or similar institutions and public interest legal persons that pursue the following 
purposes: 
 
a) Rehabilitation and detoxification of people, particularly young people, victims of 
 the consumption of alcohol and other drugs;  
 
b) Assistance to vulnerable people, including orphans and children of unemployed 
 people, people with disabilities or mental illness, charity and social solidarity;  
 
c) Creation of job opportunities for and social reintegration of persons, families or 
 groups facing social exclusion, particularly in the context of programs to combat 
 poverty;  
 
d) Support for the establishment and operation of daycare centers, kindergartens and 
 nursing homes;  
 
e) Support for the establishment and operation of associations of the disabled and 
 mentally ill;  
 
f) Support for organizations engaged in social welfare at work;  
 
g) Support for associations of young researchers.  
 
Article 37  
Cultural patronage 
 
In the area of cultural patronage, we consider relevant the donations granted to legal persons and 
entities, public or private, who pursue the following purposes:  
a) Fostering artistic and cultural training, namely the granting of scholarships, prizes 
 to creators, authors, artists and their works, and cultural or artistic courses;  
 
b) Stimulating the production and dissemination of culture and art in the country and WT/TPR/M/322/Add.1 
 
- 50 - 
 
   abroad, including the production and publication of works, exhibitions, films, 
 seminars, arts festivals, performing arts shows, music and folklore; 
 
c) Preserving, promoting and disseminating  the artistic, cultural and historical 
 heritage, namely by building, forming, organizing, maintaining, expanding and  equipping museums, libraries, archives and other cultural organizations, as well as  their collections and archives, restoring works of art and movable and immovable  property of recognized cultural value, and protecting folklore, handicraft and  popular national traditions; 
 
d) Encouraging knowledge of cultural assets and values, including surveys, studies 
 and research in the field of culture and art and its various segments, granting  resources to cultural foundations for specific purposes or to museums, libraries, 
 archives or other cultural entities; 
 
e) Supporting other cultural and artistic activities recognized as such by the 
 government department responsible for culture, namely by carrying out cultural  missions in the country and abroad, hiring services to develop cultural projects and  others considered relevant by the aforementioned government department. 
 
Article 38  
Patronage in sports 
 
In the area of patronage in sports, we consider relevant donations granted to the National Olympic 
Committee, legal persons engaged in sports development and promotion, sports associations or promoters of sports, and associations with public utility status whose objective is the promotion and practice of sporting activities, for the pursuit of the following purposes: 
 
a) Sports and academic training;  
 
b) Development of sports programs for poor children, the elderly and the disabled;  
 
c) Development of sports programs for schools and other institutions, seeking sports 
 exchanges among Cape Verdeans, including those living abroad; 
 
d) Development of sports programs in the companies themselves for employees and 
 their families;  
 
e) Granting of awards to national athletes in tournaments and competitions held in 
 Cape Verde;  
 
f) Donation of movable or immovable property to sports corporations recognized by 
 the government department responsible for sports;  
 
g) Sponsorship of tournaments, championships and amateur sporting competitions;  
 
h) Construction of gymnasiums, stadiums and sport venues;  
 
i) Donation of sports equipment to sports entities;  
 
j) Donation of airplane tickets to Cape Verdean athletes to compete abroad, as well 
 as boat tickets for inter-island travels within the country;  
 
k) Other activities deemed so by the government department responsible for sports.  
 
Article 39 
Educational, environmental, youth, scientif ic, and technological patronage the field of 
safety and health 
 
In the area of educational, environmental, youth,  scientific, and technological patronage the field 
of safety and health, donations granted to the following entities are considered relevant: 
 
a) Educational institutions where training or courses legally recognized by the 
 government department responsible for education and higher education are WT/TPR/M/322/Add.1 
 
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   ministered, including non-profit private schools; 
 
b) Museums, libraries, archives, foundations and teaching or education associations;  
 
c) Environmental protection associations with regard to their creation and their 
 activities;  
 
d)  Non-governmental organizations (NGOs), environmental protection entities or 
 associations engaged in the creation, restoration and maintenance of public and  botanical gardens, zoological and ecological parks, in combating desertification, in  the retention, treatment and redistributi on of wastewater and rainwater, and in 
 basic sanitation; 
 
e) Institutions engaged in scientific and technological activities and funding of 
 scholarships established by the Ministry of Education and Higher Education;  
 
f) Schools and the media engaged in the promotion of scientific and technological 
 culture;  
 
g) Children institutions or organizati ons as well as those for youth;  
 
h) Youth associations with regard to their creation and their activities;  
 
i) Institutions responsible for organizing international fairs;  
 
j) Institutions responsible for public safety and civil protection;  
 
k) Hospitals, health centers and other public health facilities;  
 
l) Support for persons with no regular income who require surgery or expensive 
 medical treatment;  
 
m) Health promotion associations with regard to their creation and their activities.  
 
Article 40  
Patronage for the information society 
 
In the area of patronage for the information society, we consider relevant donation involving 
computer equipment, computer programs, training and consultancy in the field of computer science granted to the entities referred to in Articl e 34, as well as to media organizations, public 
and private, engaged in the collection, proc essing and dissemination of information. 
 
Article 41  
Registration and monitoring 
 
The registration and monitoring of patrons and be neficiaries is done in accordance with Law No. 
45/VI/2004, of 12 July, which approves the lega l system for patronage and its regulations. 
 
Chapter VII  
Customs Tax Benefits 
 
Article 42  
Agriculture, stockbreeding and fishing 
 
1. Imports of the following goods, intended for agricultural exploitation, are exempt from 
customs duties, subject to the assent of the administrative department responsible for 
agriculture, forestry, stockbreeding and fishing:  
 
a) Plants, cuttings for planting, seeds, bulbs,  tubers, chemical and organic fertilizers, 
 pesticides and other products intended for the production, protection, disinfection  and preservation of agricultural products, vitamins and other products used to  make animal feed;  
 WT/TPR/M/322/Add.1 
 
- 52 - 
 
  b )  Equipment, machinery, agricultural implements, irrigation equipment and 
 materials, water filtration equipment, measuring and control instruments, water 
 pumping equipment and their accessories and spare parts; 
 
c) Metal structures (PVC or other material) intended for construction of greenhouses 
 and other structures, fences and plastic or metal netting;  
 
d) Equipment and materials intended for setting  up hydroponic production structures;  
 e) Fertile eggs, chicks, semen, embryos, purebred breeding and other, vitamins and 
 medications;  
 
f) Equipment for slaughtering animals and preserving meats, conifer cages, rabbit 
 breeding, feeders, heaters, instruments and utensils intended to equip livestock 
 facilities.  
 
2. The following are exempt from customs duties:  
 
a) The imports of fishing vessels, including sport fishing vessels, as well as materials 
 to manufacture or build all types of vessels and materials intended for repairs or 
 equipment, and spare parts of the same vessels, including hawsers and fishing 
 nets; 
 
b) Excluded from the provisions of the pr eceding paragraph are imports of fishing 
 vessels and local traffic.  
 
Article 43  
Industry 
 
Industrial companies, registered in the Industri al Registry, enjoy exemption from customs duties 
on the imports of the following goods: 
 
a) Raw materials and supplies, materials and finished and semi-finished products 
 intended for incorporation into products manufactured under new industrial 
 projects;  
 
b) Materials that are incorporated or used in the production of goods or services 
 intended for the production of electricity originating from renewable sources;  
 
c) Materials for packing and packaging prod ucts manufactured by the beneficiary 
 company;   
d) Raw materials and supplies, materials and finished and semi-finished products 
 intended for incorporation into products manufactured by the national 
 pharmaceutical industry.  
 
Article 44  
Civil aviation 
 
1. Imports of the following goods are exempt from customs duties, when made by air 
transportation companies, public utilities, companies engaged in the operation of airports and airfields, and companies authorized to provide assistance to aircraft:  
 
a) Construction material, including metal structures and equipment intended for the 
 construction, equipping, expansion or remodeling of national airfields;  
 
b) Aircraft, their engines, reactors, equipment, tools, parts, accessories, including 
 spare ones;  
 
c) Equipment for staff training;  
 
d) Equipment and supplies radio communications and flight safety;  
 WT/TPR/M/322/Add.1 
 
- 53 - 
 
  e) Ground equipment and parts, spares and accessories, namely self-propelled units 
 for loading and unloading aircraft, conveyor belts, fire extinguishers, tractors with  special devices for maneuvering, trailers to service aircraft at airport ramps,  generators to start up engines, generators for turbine auxiliaries for various 
 aircraft systems, frequency conversion units to feed aircraft electrical system, 
 forklifts with special devices for handling, loading and unloading luggage,  platforms, special mats and stairs, star tup batteries and battery cars, air-cooled 
 cars to serve aircraft on the ground, cars for fire service, and other fire service 
 materials;  
 
f) Equipment and materials intended for workshops for maintenance and repair of 
 aircraft, radio communication and flight safety equipment and materials, and 
 ground equipment. 
 
2. Tax benefits provided for in this Article are not cumulative with those set out in Article 15 
of this Code.  
 
Article 45  
Ship transportation 
 
1. Exempt from customs duty is the import of commercial and towing vessels, materials 
intended for manufacturing or construction, repair or equipping, and spare parts of the same vessels, as well as road tractors and trailers which are used exclusively on roll-on roll-off, loading and unloading ships and which do not move beyond the port's loading terminal or drive away more than two kilometers.  
2. The exemption for road tractors and trailers requires assent of the Maritime and Port 
Authorities as regards the needs of each vessel.  
 
Article 46  
The media 
 
Imports of the following goods are exempt from cu stoms duties, when made by legally established 
media companies and intended solely for the equipping of their facilities or reporting services: 
 
a) Discs, tapes and cassettes or other magnetic media, recorded or not, including 
 those for computers;  
 
b) Soundproofing material of and central air conditioning equipment for exclusive use 
 in the studio;  
 
c) Plates, inks, developers, offset, photographic and film equipment, including the 
 laboratory equipment;  
 
d) Paper for newspaper printing;  
e) Digital recording and reading equipment, blue-ray, CDs, DVDs, USB flash drives 
 and memory cards;  
 
f) Video cameras and accessories;  
 
g) Microphones;  
 
h) Sound equipment and sound reinforcement intended for radio and television 
 studios;  
 
i) Mixing desks intended for radio and television studios.  
 
Article 47 
Diplomatic and consular missions and their agents and employees 
 
1. Exempt from customs duties, fees and othe r related charges, except for charges for 
storage and similar services, are imports of goods, including vehicles, intended for the official use of diplomatic missions and thei r establishment or for the personal use or WT/TPR/M/322/Add.1 
 
- 54 - 
 
  establishment of diplomatic agents and members of their families living with them, so long 
as they are not Cape Verdean nationals.  
 
2. Members of the administrative and technical staff, employees of diplomatic missions, as 
well as members of their families who live with them, so long as they are not Cape Verdean nationals, also benefit from the exemption referred to in paragraph 1 of this Article, in respect of goods imported into for their first establishment, up to six months from the date they arrive in the country.  
 
3. The provisions of paragraphs 1 and 2 of this Article shall also apply, mutatis mutandis , to 
non-honorary career consular officers, their  employees and their family members who live 
with them, as well as employees of these consulates, so long as they are not Cape 
Verdean nationals.  
 
4. Exempt from customs duties, fees and other related charges, except for costs for storage, 
cartage and similar services, are imports – intended exclusively for official use of honorary (non-career) consular officers – of shields, flags, signboards, seals and stamps, books, 
official printed matter, office furniture, offi ce material and equipment and similar articles 
supplied by the State to the consular officer for his/her establishment, or other consumer 
goods intended for National Festivals, fairs or exhibitions.  
 
5. Diplomatic missions, career consular officers and their employees accredited in Cape Verde 
import vehicles on the basis of reciprocal diplomatic courtesy, within the following limits:  
 
a) For diplomatic missions, non-honorary career consular officers and their bosses – 
 the vehicles needed, without limit, but their acquisition needs to fit in reasonable 
 proportion to the size of the Mission or Position and their actual need;  
 
b) For diplomatic agents and career consular officers - one to two cars, depending on 
 the personal and family needs, every three years;  
 
c) For administrative or technical staff of diplomatic missions or career consular 
 officers that do not have permanent residence in Cape Verde – one car at the time 
 of their establishment.  
 
6. In no case will there be exemption from customs duties and other related charges on the 
imports of goods, under this article, for Cape Verdean nationals or people of any other nationality who are members of diplomatic missions or career consular officers with permanent residence in Cape Verde, before they take office at the diplomatic missions or consulates.  
 
7. The provisions of this Article shall be interpreted and applied by the Government official 
responsible for Finance, after consultation with the Government official responsible for Foreign Affairs, in the light of the Vienna Convention on Diplomatic Relations and the Vienna Convention on Consular Relations.   
Article 48  
Cape Verdean diplomatic an d administrative personnel 
 
1. Exempt from custom duties are imports of personal property, including a car, by a 
diplomatic officer transferred from external serv ices to the central services of the Ministry 
of Foreign Affairs.  
 
2. Exempt from custom duties are imports of  personal property, including a car, by 
administrative or technical staff transferred from external services to the central services 
of the Ministry of Foreign Affairs.  
 
3. Vehicles imported under the conditions set out in the preceding paragraphs shall be owned 
by the employee at the date of his/her return and can only be driven by him/herself, 
his/her spouse and children.  WT/TPR/M/322/Add.1 
 
- 55 - 
 
  4. The sale of the imported vehicle, in accordance with this article, is prohibited before three 
years have elapsed from the date it arrives in the country, unless all legal formalities 
involved in normal imports are complied with.  
 
Article 49  
Development aid 
 
1. The import of the following goods is exempt from customs duty, when in the context of 
international cooperation or by foreign or Cape Verdean entities or organizations residing 
in the country or abroad:  
 
a) Goods funded or offered to the State and o t h e r  p u b l i c  e n t i t i e s  a s  p a r t  o f  t h e  
 project for national, regional or municipal development, or to meet the needs of 
 the population;  
 
b) Goods funded or offered to non-governmental institutions recognized by the State 
 whose sole purpose is humanitarian, religious, cultural, educational, sports and 
 other social purposes, non-commercial in nature, particularly in the context of 
 socio-economic and cultural development projects  promoted by these 
 organizations. 
 
2. Vehicles older than ten years are excluded from this benefit. 
 Article 50  
Patronage, customs benefits 
 
1. The import of the following goods is exempt from customs duties:  
 
a) Goods imported by persons carrying on the non-profit activities referred to in 
 Articles 36 to 40 and intended for exclusive use in their activity;  
 
b) Goods imported by patrons for donation, where the beneficiary is legally 
 constituted or, if not, registered at the central control service.  
 
2. Goods exempt from customs duties cannot be transferred to third parties in any form, 
until ten years from the date the exemption was granted.  
 
Article 51  
Permanent return of non-residents 
 
1. Exempt from customs duties are imports of pe rsonal property and capital goods, including 
an automobile, by non-residents returning to the country permanently; considered as such for this purpose are individuals of Cape Verdean nationality or origin with usual residence abroad for a period exceeding four years as a result of personal or professional ties.  
 
2. The exemption provided for in paragraph 1 shall apply to students residing abroad, except 
in the import of vehicles, as well as brand new furniture and equipment.  
 
3. Excluded from this benefit are diplomatic and consular officers, civil servants on leave and 
employees of companies placed abroad.    
4. Light vehicles for personal use may only be dr iven by the beneficiary, his/her spouse and 
children or, in case of disability, by a driver with the written authorization of the Director of 
Customs.  
 
Article 52  
Retired foreign citizens 
 
Retired foreign citizens who obtain a permanent residence permit, under the specific government 
program for this purpose, enjoy the following benefits: 
 
a)  Exemption from customs duties on the import of a private motor vehicle for  WT/TPR/M/322/Add.1 
 
- 56 - 
 
    personal use only which, besides the beneficiary, may be driven only by his/her 
  spouse and children or a driver hired by  the beneficiary and legally authorized by 
  the Customs authorities;  
 
b)  Exemption from customs duties, pursuant to Decree-Law No. 38/93, of 6 July, on 
  the import of personal and household goods, including furniture;  
 
Article 53  
The physically disabled 
 
1. Exempt from customs duties are imports of wheelchairs and wheelchair-accessible vehicles 
by individuals whose disability is proven  by medical documents and by means of a 
technical opinion from the Directorate General of Road Transportation.  
 
2. The exemption referred to in the preceding paragraph is only granted if, on the date of 
application, the applicant proves that he/she does not own another car, and it cannot be 
repeated until six years after the last exemption was granted.  
 
Article 54  
Musical and sports equipment 
 
1. Imports of musical equipment and accessories  not manufactured in the country by musical 
groups or ensembles and music schools are exempt from customs duties. 
 
2. Exempt from customs duties is the import of sports equipment intended for the practice of 
sports within clubs and schools by the following entities:  
 
a)  Legally recognized sports clubs;  
 
b)  Legally established sports associations and federations;  
 
c)  Legally established schools;  
 
d)  Cape Verdean Olympic Committee;  
 
e)  Municipalities and State departments that oversee the sectors of education, youth 
  and sport.  
 
Article 55  
Armed forces, police forces, firefighters and prison guards 
 
Exempt from customs duties are policing and de fense, instruction and cantonment equipment, 
imported by the Armed Forces, National Police, Judi cial Police, Fire Brigades and Prison Guards, for 
the exclusive use of these corporations, including weapons and uniforms, cars and motorcycles, transmission equipment, ammunition or eq uipment intended for canine techniques. 
 
Article 56  
Political parties and independent candidates 
 
Exempt from customs duties are imports of materi als and equipment intended solely for electoral 
campaigns, by presidential candidates, political parties, coalitions or lists proposed by groups of citizens, within the six months preceding the date of the election to which they relate, so long as their value does not exceed 50% of the legally set election spending limit. WT/TPR/M/322/Add.1 
 
- 57 - 
 
  Chapter VIII  
Penalties and Final Provisions 
 
Article 57 
Penalties 
 
1. The penalties applicable to infringements regarding tax benefits are provided for in the law 
itself.  
 
2. Without prejudice to other penalties provided by law, the offenses against the provisions 
of this Code are subject to penalties that hinder, suspend or cancel tax benefits, according 
to the seriousness of the offense.  
 
3. Failure to comply with the provisions of Article 6 of this Code is an offense subject to 
penalties that hinder benefits.  
 
4. The following offenses are subject to penalties that suspend benefits:  
 
a) The failure to pay taxes due to the State, so long as it occurs only once;  
 
b) Tax, parafiscal, customs or other offenses, so long as, in accordance with the 
 applicable law, they are not considered serious.  
 
5. In case of application of a penalty that suspends benefits, it is upheld until the situation 
that gave rise to it is remedied, including the payment of revenue not collected, within 
sixty days, counting from the date of notification by the competent authorities.  
 
6. Repeat of the offenses referred to in the preceding paragraph shall be subject to penalties 
that cancel benefits.  
 
Article 58  
Transitional rules 
 
1. Tax benefits granted before this Code's entry into force or those whose recognition was 
requested before that date are maintained, in accordance with the terms under which they 
were granted, based on the law or the statutes then in force. 
  
2. Any person entitled to tax benefits related to IUR must provide proof of such benefits to 
the Tax Division of his/her fiscal area.   
Article 59  
Revocation 
 
Effective the date this Code comes into force, al l laws that contravene it are hereby repealed, 
namely: 
 
a) Articles 56 to 69 of Legislative Decree No. 13/2010, of November 8, which defines 
 the objectives of the country's industrial policy;  
 
b) Article 7 of Law No. 55/VI/2005, of 10 January, which establishes the status of 
 tourism utility;  
 
c) Articles 42 to 48 of Legislative Decree No . 1/2011, of 31 January, which creates 
 the International Business Center;  
 
d) Articles 17 to 23 of Legislative Decree No. 2/2011, of 21 February, which regulates 
 the granting of fiscal and financial incentives, conditional and temporary, to  investment projects aimed at the internationalization of Cape Verdean companies;  
 
e) Articles 13 to 16 of Law No. 43/III/88, of 27 December, which establishes the 
 system for international financial institutions;  
 
f) Articles 2 to 18 of Law No. 45/VI/2004, of July 12, which establishes the legal 
 system for patronage.  WT/TPR/M/322/Add.1 
 
- 58 - 
 
  g) Articles 13 and 14 of Decree-Law No. 1/2011, of 3 January, which establishes the 
 provisions for the promotion, encouragem ent, access, licensing and exploitation 
 inherent in the independent production and self-production of electricity.  
 
Article 60  
Coming into force 
  
This Code shall come into force on 1 January 2013.  
Approved on 10 December 2012. 
The President of the National Assembly, Basílio Mosso Ramos  
 
Enacted on 15 January 2013. 
 
To be published. 
 
The President of the Republic, JORGE CARLOS DE ALMEIDA FONSECA  
Signed on 16 January 2013. 
The President of the National Assembly, Basílio Mosso Ramos.  WT/TPR/M/322/Add.1 
 
- 59 - 
 
  ANNEXE 2 
Table 1.1 List of charges of import duties, 2015-18  
13 remaining lines – Case reductions 
Code Nac Description of goods 2015  2016 2017 2018  
3825.30.00 00 Clinical waste 0      
             
4205.00.00 00 Other articles of natural leather or of compoistion 
leather  10      
             
7020.00.00 90 Others 10      
             
8471.30.00 00  - Automatic data processing machines, portable, not 
weighing more than 10 kgs, with at least one central porcessing unit, a ke yboard and a screen 1 0    
             
8523.29.00 29  ----- Others, engraved/saved 20      
             
8523.40.00 29  ----- Others, engraved/saved/recorded 20      
             
8523.51.00 90  ----- Others 20      
             
8523.59.00 90  ----- Others 20      
             
8523.80.00 29  ----- Others, engraved/saved/recorded 20      
             
8528.71.19 90  - - - - - Television receptors not designed to 
incoporate a video display or screen 5      
            
8536.70.00 00  - Connectors for optical fibre, optical fibres bundles or 
cables 5      
             
9006.53.00 00  -- Photographic cameras, for roll film of a width of 
35mm 20      
             
9006.59.00 00  - - Others 20      
 
 
 
__________