WT/TPR/S/371/Rev.1  
21 September 2018  
(18-5867) Page: 1/90 
Trade Policy Review Body   
 
 
TRADE POLICY REVIEW  
REPORT BY THE SECRETARIAT  
MAURITANIA  
Revision  
This report, prepared for the third Trade Policy Review of Mauritania, has been drawn up by the 
WTO Secretariat on its own responsibility. The Secretariat has, as required by the Agreement 
establishing the Trade Policy Review Mechanism (Annex 3 of the Marrakesh Agreement Establishing 
the World Trade Organization), sought clarification from Mauritania on its trade policies and 
practices.  
 
Any technical questions arising from this report may be address ed to Mr Jacques Degbelo 
(tel.: 022 739 5583), Ms Catherine Hennis -Pierre (tel.: 022 739 5640) and Ms Alya Belkhodja 
(tel.: 022 739 5162).  
 
Document WT/TPR/G/371 contains the po licy statement submitted by Mauritania.  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
Note: This report was drafted in French.  WT/TPR/S/371/Rev.1 • Mauritania  
 
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  CONTENTS  
SUMMARY  ................................ ................................ ................................ ........................  6 
1   ECONOMIC ENVIRON MENT  ................................ ................................ ..........................  9 
1.1   Main features of the economy  ................................ ................................ .......................  9 
1.2   Recent economic developments  ................................ ................................ .................... 12 
1.3   Trade and investment trends  ................................ ................................ ....................... 15 
1.3.1    Merchandise trade  ................................ ................................ ................................ ...15 
1.3.2   Trade in services  ................................ ................................ ................................ .....17 
1.3.3    Foreign direct investment  ................................ ................................ ......................... 17 
2   TRADE AND INVEST MENT REGIMES ................................ ................................ ...........  20 
2.1   Overview  ................................ ................................ ................................ ................... 20 
2.2   Trade po licy formulation and objectives  ................................ ................................ ......... 21 
2.3   Trade agreements and arrangements  ................................ ................................ ............ 23 
2.3.1    World Trade Organization  ................................ ................................ ......................... 23 
2.3.2    Regional agreements  ................................ ................................ ................................ 24 
2.3.2.1    Arab Maghreb Union  ................................ ................................ .............................. 24 
2.3.2.2    Economic Community of West African States (ECOWAS)  ................................ ............ 24 
2.3.2.3    Relations with  the European Union  ................................ ................................ .......... 25 
2.3.2.4    Relations with the United States of America  ................................ ............................. 25 
2.3.3    Other bilateral trade agreements  ................................ ................................ ............... 26 
2.4   Investment regime  ................................ ................................ ................................ .....26 
2.4.1    Business environment  ................................ ................................ .............................. 26 
2.4.2    New Investment Code  ................................ ................................ .............................. 28 
2.4.3    International investment conventions and agreements  ................................ ................. 30 
3   TRADE POLICIES A ND PRACTICES BY MEAS URE ................................ ........................  31 
3.1   Measures directly affecting imports  ................................ ................................ ............... 31 
3.1.1    Customs procedures, valuation and requirements  ................................ ........................ 31 
3.1.2    Rules of origin  ................................ ................................ ................................ ......... 33 
3.1.3    Customs duties  ................................ ................................ ................................ ........ 34 
3.1.3. 1   MFN applied tariff  ................................ ................................ ................................ ..34 
3.1.3.2    Bindings  ................................ ................................ ................................ .............. 38 
3.1.3.3    Duty and tax concessions  ................................ ................................ ....................... 39 
3.1.3.4    Tariff preferences  ................................ ................................ ................................ ..41 
3.1.4    Other duties and taxes (ODT) levied exclusively on imports  ................................ .......... 41 
3.1.5    Internal taxes ................................ ................................ ................................ .......... 41 
3.1.5.1    Value added tax (VAT)  ................................ ................................ ........................... 41 
3.1.5.2    Minimum flat -rate tax (IMF)  ................................ ................................ ................... 42 
3.1.5.3    Consumption taxes (excise duties)  ................................ ................................ .......... 42 
3.1.6    Prohibitions, restrictions and import licences  ................................ ............................... 44 
3.1.7    Anti-dumping, countervailing and safeguard measures  ................................ ................. 44 WT/TPR/S/371/Rev.1 • Mauritania  
 
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  3.1.8    Other measures affecting imports  ................................ ................................ .............. 45 
3.2   Measures directly affecting exports  ................................ ................................ ............... 45 
3.2.1    Procedures and requirements  ................................ ................................ .................... 45 
3.2.2    Taxes, charges and levies  ................................ ................................ ......................... 45 
3.2.3    Export prohibitions, licences and controls ................................ ................................ ....45 
3.2.4    Export subsidies and promotion  ................................ ................................ ................. 46 
3.2.5    Export financing, insurance and guarantees  ................................ ................................ 46 
3.3   Measures relating to production and trade  ................................ ................................ .....46 
3.3.1    Incentives  ................................ ................................ ................................ ............... 46 
3.3.2    Standards and other technical requirements  ................................ ............................... 47 
3.3.2.1    Standards, technical regulations, testing, certification and accreditation  ...................... 47 
3.3.2.2    Packaging, labelling and marking  ................................ ................................ ............ 48 
3.3.3    Sanitary and phytosa nitary measures  ................................ ................................ ......... 48 
3.3.4    Competition policy and price control  ................................ ................................ ........... 50 
3.3.4.1    Competition policy  ................................ ................................ ................................ 50 
3.3.4.2    Price regulation ................................ ................................ ................................ .....51 
3.3.5   State trading, State -owned enterprises and privatization  ................................ .............. 51 
3.3.6    Government procurement  ................................ ................................ ......................... 53 
3.3.7    Intellectual property rights  ................................ ................................ ........................ 56 
4   TRADE POLICIES B Y SECTOR  ................................ ................................ .....................  58 
4.1   Agriculture  ................................ ................................ ................................ ................. 58 
4.1.1    Overview  ................................ ................................ ................................ ................ 58 
4.1.2    Policies by subsector  ................................ ................................ ................................ 61 
4.1.2.1    Rice and wheat, gum arabic  ................................ ................................ ................... 61 
4.1.2.2    Animal farming and products  ................................ ................................ .................. 62 
4.1.2.3    Fisheries  ................................ ................................ ................................ .............. 63 
4.1.2.3.1    Overview  ................................ ................................ ................................ .......... 63 
4.1.2.3.2    International agreements  and conventions  ................................ ............................ 64 
4.1.2.3.2.1    Agreement with Senegal  ................................ ................................ .................. 64 
4.1.2.3.2.2    Agreements with the European Union  ................................ ................................ 64 
4.1.2.3.2.3    Agreemen ts with China  ................................ ................................ .................... 65 
4.1.2.3.3    National regulations  ................................ ................................ ............................ 66 
4.1.2.3.4    Fish exports ................................ ................................ ................................ .......67 
4.2   Extractive industries and energy  ................................ ................................ ................... 68 
4.2.1    Upstream sector  ................................ ................................ ................................ ......68 
4.2.2    Downstream sector  ................................ ................................ ................................ ..69 
4.2.2.1    Import, distribution and storage  ................................ ................................ ............. 69 
4.2.2.2    Hydrocarbon taxation and prices  ................................ ................................ ............. 70 
4.2.3    Electricity  ................................ ................................ ................................ ............... 71 
4.2.4    Water  ................................ ................................ ................................ ..................... 72 WT/TPR/S/371/Rev.1 • Mauritania  
 
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  4.2.5    Other mining products  ................................ ................................ .............................. 73 
4.2.5.1    Principal products  ................................ ................................ ................................ .73 
4.2.5.2    Mining regulations  ................................ ................................ ................................ .74 
4.3   Manufacturing  ................................ ................................ ................................ ............ 76 
4.3.1    Cement and construction materials  ................................ ................................ ............ 76 
4.3.2    Sugar  ................................ ................................ ................................ ..................... 76 
4.3.3    Other agri -food industries  ................................ ................................ ......................... 77 
4.3.4    Medicines  ................................ ................................ ................................ ............... 77 
4.4   Services  ................................ ................................ ................................ .................... 78 
4.4.1    Overview  ................................ ................................ ................................ ................ 78 
4.4.2    Transport  ................................ ................................ ................................ ................ 78 
4.4.2.1    Road transport  ................................ ................................ ................................ .....79 
4.4.2.2    Maritime transport and port services  ................................ ................................ .......79 
4.4.2.3    Air transport and airport services  ................................ ................................ ............ 80 
4.4.3    Telecommunications services  ................................ ................................ .................... 81 
4.4.4    Postal services  ................................ ................................ ................................ ........ 82 
4.4.5    Insurance  ................................ ................................ ................................ ............... 82 
4.4.6    Banking and other financial services  ................................ ................................ ........... 84 
4.4.7    Tourism  ................................ ................................ ................................ .................. 85 
5   APPENDIX TABLES  ................................ ................................ ................................ .... 87 
 
CHARTS  
 
Chart 1.1 Trends in the Human Development Index, 1990 -2015 ................................ ...............  9 
Chart 1.2 Exchange rate  ................................ ................................ ................................ .....12 
Chart 1.3 Structure of merchandise trade, 2010 and 2016  ................................ ...................... 18 
Chart 1.4 Direction of merchandise trade, 2010 and 2016  ................................ ....................... 19 
Chart 2.1 Trade, 2011 -2016 ................................ ................................ ................................ 25 
Chart 2.2 Most problematic factors for doing business in Mauritania  ................................ ......... 26 
Chart 3.1 Breakdown of applied MFN tariff rates, 2017  ................................ ........................... 35 
Chart 3.2 Applied MFN duty rates, by WTO product group, 2010 and 2017  ................................ 35 
Chart 3.3 Escalation of applie d MFN rates, by manufacturing industry, 2017  ............................. 38 
Chart 4.1 Output of main agricultural products  ................................ ................................ ......58 
Chart 4.2 Food products imported by Mauritania, 2008 -2016................................ ................... 60 
Chart 4.3 Rice production, 1990 -2014 ................................ ................................ .................. 61 
Chart 4.4 Iron ore: prices and exports, 2010 -2016 ................................ ................................ 73 
Chart 4.5 Imports of sugar (HS 1701) by Mauritania, 2011 -2016 ................................ ............. 77 
 WT/TPR/S/371/Rev.1 • Mauritania  
 
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  TABLES  
 
Table 1.1 Basic economic indicators, 2010 -2017 ................................ ................................ ....10 
Table 1.2 Balance of payments, 2010 -2016 ................................ ................................ ........... 15 
Table 2.1 Trade and investment laws and regulations issued since 2011  ................................ ...20 
Table 2.2 Aid -for-Trade commitments for Mauritania, 2010 -2015 ................................ ............. 23 
Table 3.1 Structure of MFN duties, 2010 and 2017  ................................ ................................ .36 
Table 3.2 Brief analysis of MFN duties, 2010 and 2017  ................................ ........................... 37 
Table 3.3 Number of lines with applied rates higher than the bound rates  ................................ .39 
Table 3.4 Exemptions from th e normal VAT regime  ................................ ................................ 41 
Table 3.5 State revenue, 2011 -2017 ................................ ................................ .................... 43 
Table 3.6 Sanitary requirements at importation and exportation  ................................ .............. 49 
Table 3.7 Some State -owned enterprises with commercial activities, 2016  ................................ 52 
Table 3.8 Government  procurement legislation, 2018  ................................ ............................. 53 
Table 3.9 Government procurement contracts, by award procedure, in numbers and share  
of the total, 2012 -2016 ................................ ................................ ................................ ......56 
Table 4.1 Fisheries agreements, 2006 -2019 ................................ ................................ .......... 64 
Table 4.2 Export taxes collected by the SMCP  ................................ ................................ ........ 67 
Table 4.3 Tax expend itures relating to the exemption regimes for VAT, customs duty  
and special taxes, 2013  ................................ ................................ ................................ ......71 
Table 4.4 Main taxes and charges under t he Mining Code  ................................ ........................ 74 
Table 4.5 Loans granted by Mauritanian banks, 2010 and 2016  ................................ ............... 84 
 
BOXES  
 
Box 1.1 Tax expenditures  ................................ ................................ ................................ ...13 
Box 1.2 Foreign exchange regime  ................................ ................................ ........................ 15 
Box 3.1 Concessions granted to exporters  ................................ ................................ ............. 46 
 
APPENDIX TABLES  
 
Table A1. 1 Structure of imports, 2010 -2016 ................................ ................................ ......... 87 
Table A1. 2 Structure of exports, 2010 -2016 ................................ ................................ ......... 88 
Table A1. 3 Origin of imports, 2010 -2016 ................................ ................................ ............. 89 
Table A1. 4 Destination of exports, 2010 -2016 ................................ ................................ ......90 
 
 
  WT/TPR/S/371/Rev.1 • Mauritania  
 
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  SUMMARY  
1. Since its second Trade Policy Review (TPR) in 2011, Mauritania has experienced five years of 
steady economic growth at 5 -6% per year, driven by the high world prices for its main export 
products (chiefly iron ore) and massive public investment in the new airport, the extension of the 
port of Nouakchott, and road infrastructure. Average per capita income continued its steep rise, 
reaching close to US$1,500 in 2014. However, unequal distribution of the country's wealth has 
meant that there has been no significant impact on the overall level of poverty among its population 
of 4.3 million. According to the United Nations, Mauritania remains a least  developed country with 
low human development indices.  
2. Mauritania has managed to maintain a certain macroeconomic stability in spite of the fall in 
world iron ore prices which led to a decrease in export revenue and a corresponding fall in fiscal 
revenue, aggr avating the trade balance and budget deficits. In order to keep the budget deficit under 
control, Mauritania eliminated most of the subsidies for th e consumption of diesel, butane  gas and 
electricity, purged the government payroll and rationalized tax exem ptions. As a result, the budget 
deficit (including grants) fell from its peak at 3.4% of GDP in 2014 to 0.5% of GDP in 2016. Coupled 
with the budgetary reforms, the tightening of the money supply, among other things by halting the 
Central Bank's financing of budget deficits, helped to bring inflation down to 1.6 -2.5% in 2016 -2017, 
or less than half of the 2011 level.  
3. The rise in fish exports was not enough to compensate the decline in mining exports, so that 
the share of exports in GDP decreased from 51% i n 2011 to 35% in 2016. Meanwhile, the share of 
imports in GDP decreased more moderately, from 53% to 50% during the period, with little change 
in their structure. The import basket remains dominated by food products (18%) and petroleum 
products (19%), and Mauritania depends entirely on imports for its fuel supply. Although its share 
has continued to decline, the EU is still Mauritania's main trading partner, together with China, 
the United Arab Emirates and Switzerland. While regional trade remains essentia lly informal and 
unrecorded, there has recently been a surge in fish exports to the countries of the West  African 
region, in particular Cote d'Ivoire and Nigeria.  
4. During the period covered by its third  TPR (2011 -2016),  Mauritania's participation in 
WTO activities was limited . As of March 2018, it had yet to ratify the Trade Facilitation Agreement 
or the Protocol Amending the TRIPS Agreement. It is still behind in submitting a large number of 
WTO notifications, inter alia  with respect to State-trading enterp rises, technical barriers to trade, 
sanitary and phytosanitary measures, and intellectual property rights. WTO technical assistance to 
Mauritania has been hampered by its failure to pay its contributions.  
5. Mauritania's goods import and export mechanism has been modernized and simplified since 
2011, and import clearance times have been reduced with the adoption, in January 2016, of the 
Automated Customs System ASYCUDA WORLD. The mandatory preshipment inspection programme 
was abolished in 2014. Thanks to these  efforts, it was possible to reduce the import and export 
documentation required , and overall, the procedures were simplified. However, Customs does not 
have a website of its own on which to post the applicable laws and reg ulations, for instance the 
2017 Customs Code.  
6. Procedures for the banking domiciliation of imports and exports were also simplified in 2016. 
The exchange rate regime is reportedly about to be reformed with the help of the 
International  Monetary Fund. However, the fact that certain companie s are exempted from the 
obligation to repatriate export earnings and therefore have the advantage over the others of holding 
bank accounts abroad to deposit income earned from their activities in Mauritania, is creating a 
division within the Mauritanian ec onomy.  
7. Owing to the lack of competition in international trade transactions, Mauritania remains an 
expensive country by regional standards. Hence the need to ensure that the provisions of the 
Commercial Code (as amended in 2015) on competition are properly  implemented, particularly with 
respect to State enterprises that have a monopoly on exports or imports in several  sectors of the 
economy. In June  2011, Mauritania introduced new legislation to make government procurement 
more transparent.  WT/TPR/S/371/Rev.1 • Mauritania  
 
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  8. At the WTO, Maur itania has bound 41% of its tariff lines, namely, all agricultural products and 
31% of non -agricultural products, at ad valorem  rates ranging from zero to 75%. The simple average 
of bound rates for all of these products is 20.4%, or 38.5% for agricultural products and 11% for 
non-agricultural products. A large proportion of agricultural products (85% of all agricultural tariff 
lines) are bound at rates of 25%, 30% and 50%. Higher bound rates (75%) are applied to coffee, 
tea, maté, spices, cereals, alcoholic  and non -alcoholic beverages and tobacco products. On the other 
hand, the applied MFN tariff, ad valorem  on all lines, comprises four rates (zero, 5%, 13% and 20%) 
with an average rate of 12.1% in 2017 (almost identical to 2010). The highest tariff rate of  20% 
applies to about 39% of tariff lines, essentially covering end consumer products.  
9. For around 11% of Mauritania's tariff lines, the applied rates exceed the WTO bound rates. 
Moreover, the implementation by Mauritania of the ECOWAS CET, set for January 2019 in the free 
trade agreement concluded as a first stage towards an economic partnership agreement with the 
European Union, would lead to increases for approximately 39% of agricultural tariff lines, in 
particular fruits, vegetables, plants, and animal products.  
10. Levied exclusively at importation, so -called consumption taxes (excise duties) were increased 
for a number of products. The standard VAT rate was also increased to 16%. Foreign goods trucks 
entering or transiting through Mauritania are taxed as w ell. Added to these different fees are new 
import taxes on services. Finally, there was a rise in certain export taxes during the review period . 
Indeed, export taxes remain heavy and include a 2% minimum flat rate tax, a statistical fee of 1%, 
and levies o n hides, skins and leather; fishery products; and mining products.  
11. Mauritania does not apply any anti -dumping, countervailing or safeguard measures. Exporting 
enterprises benefit from tax and customs concessions. The p romotion of fish exports benefi ted fro m 
the modern services of the laboratory of the National Office for Sanitary Inspection of Fishery and 
Aquaculture Products, accredited to international requirements since March 2013. On the other hand, 
the rest of the sanitary legislation for animal produc ts dates back to the 1960s. Alignment with 
international standards would help to ensure the safety of products and to develop trade in meat 
and in hides, skins and leather, where Mauritania has definite comparative advantages.  
12. At the sectoral level , Maurit ania has thus far drawn part of its budgetary revenue 
(approximately 8% of public revenue) from the sale of fishing licences to foreign companies, 
particularly in the framework of agreements with the EU and China. Some 100 freezing or fresh 
fish-processing  plants set up in the Nouadhibou free zone and enjoying tax , customs and exchange 
rate benefits, are supplying  an export monopoly whose  export taxes  increased over the  period . 
13. The aim of the regulations in force in the mining and hydrocarbon s sectors is to improve the 
benefits for Mauritania of exploiting its resources. Accordingly, Mauritania introduced a minimum  
free S tate share in the capital of the companies concerned, and a national preference clause for all 
contracts relating to construc tion, supply or provision of services. The end of crude oil exports was 
expected in 2017 following the depletion of the only oil field in operation. The importation and 
storage of petroleum products remains a monopoly with administered prices.  
14. The National  Industrial and Mining Company (SNIM), which is 78 % State owned and produces 
mainly iron ore exported in the form of magnetite concentrate, remains the country's largest 
industry, and enjoys a whole range of customs and tax concessions. Foreign presence is  possible in 
the mining sector and in particular in the extraction of copper and gold, essentially  under mining 
agreements, often in partnership with the SNIM. In 2017, some 60 operators were working under 
64 exploration licences. The shortage of electrici ty, which is currently thermal and whose generation, 
transmission and distribution is under a State monopoly, is an obstacle to industrialization and 
undermines the objective of processing  the country's resources, including mineral resources.  
15. The numerous plans for agriculture and livestock development have not sufficed to meet the 
stated priority goal of agricultural policy, namely  to increase domestic food production and ensure 
the population's food security while cutting the import bill. Significant prog ress has been made, 
however, in rice production, showing that farmers respond rapidly to the appropriate measures. At 
the beginning of 2018, the S tate enterprise SONIMEX, which is responsible for importing essential 
foods for the low income population, wen t into liquidation.  WT/TPR/S/371/Rev.1 • Mauritania  
 
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  16. Since 2011, efforts have been made to improve the country's services infrastructure, and to 
a lesser extent, to reform the relevant regulations. Extension work on the port of Nouakchott has 
led to an increase in  its capacity. After seve ral attempts, Mauritania once again created a new 
majority State-owned airline in 2011, which enjoys many trade benefits.  
17. A new telecommunications law has been enacted  with a view to enhancing competition and 
the role of the Regulatory Authority. Meanwhile , the first ACE (Africa Coast to Europe) fibre optic 
cable linking Mauritania to Europe is now operational. The termination rates for international 
telephone calls to Mauritania are set at €0.22/minute, of which € 0.08 goes to the State. In the 
financial se ctor, new texts were introduced  to improve the external and internal audit of banks (but 
not insurance companies) , to adopt  the Basel II solvency standards, and to combat money 
laundering.  
 
 WT/TPR/S/371/Rev.1 • Mauritania  
 
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  1  ECONOMIC ENVIRONMENT  
1.1  Main features of the economy  
1.1.  Mauritania is located in north -west Africa, covering an area of 1,031,000 km2 (four fifths of 
which is desert). It has a population of 4.3  million, which is growing vigorously at an annual rate of 
3%. Its h uman development indicators improved very slightly between 2010 and 2016 (Chart  1.1), 
but its overall ranking was 157th out of 176 countries in 2017, compared to 136th out of 169 in 2010. 
Life expectancy at birth is 63 years and the adult literacy rate (in dividuals aged over 15) is 52%. 
Mauritania thus remains a least developed country (LDC) with low human development indices 
(HDI), most particularly in terms of education, which hinders its capacity to develop its economy 
and international trade.  
Chart 1.1 Trends in the Human Development Index, 1990 -2015  
Source: UNDP. Viewed at: http://hdr.undp.org/en/data . 
1.2.  The upswing in the world prices of commodities exported by Ma uritania, which lasted until 
2013, was followed by a reduction in the average poverty rate, from 45% of the population in 2008 
to 31% in 2014, measured relative to the official poverty threshold defined for that year of 169,445 
old ouguiyas (US$565). Nonet heless, these statistics need to be viewed in the light of Mauritania's 
highly unequal distributions of income and wealth. A survey of household living standards in 2014 
revealed that 16.6% of the population were living below the 2014 extreme poverty line of 
126,035  old ouguiyas (US$420) per year, concentrated particularly in rural areas. The modal income 
level is therefore certainly well below the calculated and published mean.  
1.3.  The sharp fall in iron -ore and gold prices after 2013 probably rekindled household poverty, 
and, indirectly, per capita GDP, which had more than doubled from US$541 per year in 2004 to 
US$1,200 in 2010, dropped back below this level in 2017 (Table 1.1). The informal sector – which 
is not directly linked to mining – remains very  important, accounting for 75% -80% of total 
employment and around 37% of GDP.  
0.380.440.490.490.50 0.51 0.51 0.510.590.620.65 0.65 0.66 0.66 0.66 0.67
0.180.280.340.350.360.37 0.38 0.380.51 0.510.53 0.53 0.53 0.54 0.54 0.54
0.360.390.470.48 0.490.490.49 0.50
0.100.200.300.400.500.600.70
1990 2000 2010 2011 2012 2013 2014 2015HDI –Mauritania
HDI –Life expectancy
HDI –Education
HDI –Income
HDI –Low human developmentWT/TPR/S/371/Rev.1 • Mauritania  
 
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  Table 1.1 Basic economic indicators, 2010 -2017  
 
2010  2011  2012  2013  2014  2015  2016  2017a 
Miscellaneous  
Nominal GDP  
(billions of ouguiyas)  1,197  1,452  1,552  1,696  1,627  1,568  1,673  1,829  
Nominal GDP (US$  million)  4,338  5,166  5,231  5,724  5,392  4,841  4,758  5,125  
Real GDP (annual variation 
(%)) 4.8 4.7 5.8 6.1 5.6 0.8 1.6 3.1 
GDP per capita (US$ at current 
prices)  1,201.8  1,389.7  1,365.8  1,429.2  1,322.1  1,155.5  1,096.3  n.a. 
Unemployment rate (%)  n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. 
Inflation (CPI, variation (%))  6.3 5.6 4.9 4.1 3.5 0.5 1.6 2.5 
Population (million)  3.6 3.7 3.8 3.9 4.1 4.2 4.3 n.a. 
Life expectancy at birth (years)  62.0 62.3 62.6 62.8 63.1 63.2 n.a. n.a. 
Adult lit eracy rate (individuals 
over 15  years of age)  n.a. n.a. n.a. n.a. n.a. 52.1 n.a. n.a. 
National accounts at current prices (% of GDP)  
Final consumption  71.2 62.9 67.6 66.2 74.4 81.0 78.0 n.a. 
 Public  19.9 18.1 19.8 19.3 21.4 23.1 21.8 n.a. 
 Private  51.4 44.8 47.8 46.9 53.0 58.0 56.2 n.a. 
Gross fixed capital formation  36.5 37.7 50.3 55.0 54.3 43.7 38.1 n.a. 
Variation in inventories  2.6 5.7 8.5 1.0 -2.1 -5.0 1.5 n.a. 
External balance of goods and 
services  -10.4 -6.4 -26.4 -22.2 -26.6 -19.7 -17.7 n.a. 
 Exports  50.7 56.1 53.0 49.8 39.1 33.7 35.3 n.a. 
 Imports  61.2 62.5 79.5 72.0 65.8 53.4 53.0 n.a. 
Sectoral distribution of GDP at current prices (% of GDP)  
Agriculture, fishing and 
forestry  21.7 18.3 19.7 19.7 24.3 27.3 26.5 24.9 
Agriculture, forestry and 
logging  3.1 1.6 3.4 2.8 3.4 3.9 3.6 3.3 
 Livestock farming  16.6 14.6 14.0 15.1 18.9 21.5 20.7 19.4 
 Fishing  1.9 2.0 2.3 1.8 2.0 1.9 2.3 2.2 
Mining & quarrying  27.1 35.1 28.9 29.4 16.7 10.7 13.6 18.7 
Extraction of petroleum 
products  3.5 3.4 2.6 3.4 4.3 2.3 1.9 2.3 
Extractive industries, other 
than petroleum products  23.6 31.8 26.2 26.0 12.4 8.4 11.7 16.3 
Extraction of metal ores  22.7 31.0 25.4 25.1 11.1 6.9 10.3 14.9 
 Iron 16.6 25.7 18.7 20.8 6.4 1.9 6.1 9.9 
 Gold and copper  6.1 5.3 6.7 4.3 4.7 5.0 4.2 5.0 
Other mining and quarrying  0.9 0.7 0.8 0.9 1.3 1.5 1.4 1.4 
Manufacturing  8.1 7.3 8.1 7.6 9.1 10.2 8.9 8.4 
Production and supply of 
water and electricity  0.5 0.0 -0.2 0.1 0.3 0.3 0.3 0.3 
Other manufacturing  7.6 7.3 8.3 7.5 8.9 9.9 8.6 8.1 
Construction and public works  6.4 6.0 7.0 8.2 10.7 8.8 8.6 8.1 
Transport and 
telecommunications  4.8 4.5 5.8 5.2 6.1 6.4 6.1 5.6 
 Transport  1.6 1.6 2.5 1.7 2.4 2.6 2.4 2.3 
 Telecommunications  3.1 2.9 3.3 3.4 3.7 3.8 3.7 3.4 
Commerce  7.7 7.3 8.0 7.6 9.0 9.6 9.5 8.9 
Public administration  10.7 9.7 10.1 9.7 10.7 12.0 11.7 11.2 
Other services  15.3 13.6 14.2 14.2 15.5 17.1 17.3 16.3 
Financial intermediation 
services  -1.8 -1.7 -1.9 -1.5 -2.1 -2.3 -2.2 -2.1 
Public finances (% of GDP)  
Total revenue and grants 
(including oil revenue)  21.9 22.3 24.4 30.1 26.1 29.3 27.8 n.a. 
Non-oil revenue and grants  20.8 20.7 23.0 28.8 24.6 28.5 27.1 n.a. 
Tax receipts (excluding oil)  13.0 12.6 16.1 15.9 17.2 17.2 17.2 n.a. 
Taxes on income and profits  3.6 3.8 5.2 5.1 5.8 6.1 5.7 n.a. 
Taxes on goods and 
services, of which:  6.6 6.9 8.6 8.0 8.5 8.3 8.8 n.a. 
  Domestic VAT  1.1 1.2 2.9 2.6 2.4 2.8 2.6 n.a. 
VAT on imports  3.1 3.2 3.6 3.5 3.9 3.8 3.8 n.a. 
Taxes on international trade, 
of which:  1.5 1.5 1.9 1.9 2.3 2.5 2.8 n.a. 
 Imports  1.2 1.3 1.5 1.6 2.0 2.1 2.5 n.a. 
 Other fiscal revenue  1.3 0.5 0.3 0.9 0.4 0.6 0.5 n.a. 
Non-fiscal revenue 
(excluding oil), of which:  6.9 7.6 6.4 12.3 7.2 9.5 8.1 n.a. 
Oil revenue (net)  1.1 1.6 1.4 1.2 1.5 0.8 0.7 n.a. 
Grants  0.8 0.5 0.5 0.7 0.1 1.8 1.9 n.a. 
Expenditures and net loans  22.5 22.3 27.7 25.8 29.5 32.7 28.3 n.a. 
 Current expenditures, 
of which:  16.8 16.5 18.9 15.8 17.7 18.5 16.6 n.a. 
  Wages and salaries  7.0 6.1 6.1 6.1 6.8 7.6 7.4 n.a. WT/TPR/S/371/Rev.1 • Mauritania  
 
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2010  2011  2012  2013  2014  2015  2016  2017a 
Capital expenditure and net 
loans  5.4 5.9 8.8 10.0 11.8 14.0 11.7 n.a. 
Restructuring and net lending  0.3 0.0 0.0 0.0 0.0 0.2 0.0 n.a. 
Non-oil balance, including 
grants (deficit -) -1.7 -1.6 -4.7 3.1 -4.9 -4.3 -1.2 -0.2 
Overall balance; including 
grants (deficit -) -0.6 0.0 -3.3 4.3 -3.4 -3.4 -0.5 n.a. 
Total public debt (% of GDP)  n.a. n.a. n.a. 70.6 80.4 98.4 99.3 n.a. 
External sector  
Ouguiyas per US$ (annual 
average)  275 280 296 300 302 324 352 357 
Real effective exchange rate 
(variation %; - = depreciation)  n.a. -5.1 1.5 1.0 3.3 5.3 -5.9 -2.2 
Nominal effective exchange rate  
(variation %; - = depreciation)  n.a. -5.1 -0.9 -0.9 1.5 5.9 -5.9 -2.7 
Gross official reserves 
excluding oil account (end  of 
period, US$  million)  287.8  504.5  961.9  996.4  639.1  822.8  824.5  n.a. 
(months of imports of goods 
and services)  2.5 3.7 6.2 5.9 5.0 5.6 5.4 n.a. 
FDI inflows (US$  million)  130.5  588.7  1.388.6  1.125.7  501.0  501.7  271.1  n.a. 
 % of GDP  3.0 11.4 26.5 20.0 9.3 10.4 5.8 n.a. 
Inward FDI stock (US$  million)  2,372.2  2,961.0  4,349.6  5,475.2  5,976.3  6.478.4  6,750.0  n.a. 
 % of GDP  54.7 57.3 83.1 97.1 111.2  134.1  143.2  n.a. 
Total external debt 
(US$ million)  n.a. n.a. n.a. 3,770.1  3,856.0  4,291.8  4,407.6  n.a. 
Total foreign debt (% of GDP)  n.a. n.a. n.a. 66 72 89 92 n.a. 
n.a. Not available.  
a Provisional.  
Source:  Statistical information provided by the authorities; Central Bank of Mauritania, Database, viewed at: 
http://www.bcm.mr/index.php ; IMF Country Report No.  17/324, October  2017; IMF, IMF DATA, 
viewed at: http://elibrary -data.imf.org ; UNCTADstat, viewed at: 
http://unctadstat.unctad.org/EN/Index.html ; and United Nations Development Programme, Human 
Development Data (1990 -2015).  
1.4.  Although mining remains the bedrock of the economy, the sector's GDP share fell from 27% to 
19% between 2010 and 2017 following the fall in prices and depletion of the oil field. Another 
important sector is livestock farming, which accounts for nearly a fifth of GDP, provides income for 
about one  million people, plays a key role in food security and enables the poorest people in 
partic ular to accumulate capital.1 Fishing, the products of which are mainly exported, like those of 
the mining sector (Section 4), became a major driver of the economy in 2010 -2016, while the 
tertiary sector is mainly based on commerce, telecommunications, and public administration.  
1.5.  The national currency is the ouguiya, and the issuing institution is the Central Bank of 
Mauritania (BCM).2 In January  2018, the BCM redenominated the currency at a conversion rate of 
1:10 (Chart 1.2).3 According to the International  Monetary Fund (IMF), Mauritania also changed its 
exchange rate regime in September  2014, from a "stabilized arrangement" to a "crawl -like 
arrangement" (see below).4 
                                                
1 Online information viewed at: http://www.banquemondiale.org/fr/country/mauritania/overview . 
2 Mauritania accepted Article VIII of the IMF's Articles of Agreement on 19 July 1999. IMF (2008).  
3 Banknotes in the d enominations 5,000, 2,000, 1,000 and 500 old ouguiyas are now worth 500, 200, 
100 and 50 new ouguiyas, respectively. Old and new ouguiya banknotes will coexist for a period of six months, 
until June  2018. Central Bank of Mauritania (2018), Une ouguiya 10 f ois plus forte . Viewed at: 
http://www.bcm.mr/IMG/pdf/brochure_nvlle_ouguiya_ar_fr.pdf . 
4 International Monetary Fund (IMF) (2017), Annual Report on Exchange Arrangements and Exchang e 
Restrictions 2016 . Viewed at: https://www.i mf.org/en/Publications/Annual -Report -on-Exchange -Arrangements -
and-Exchange -Restrictions/Issues/2017/01/25/Annual -Report -on-Exchange -Arrangements -and-Exchange -
Restrictions -2016-43741 . WT/TPR/S/371/Rev.1 • Mauritania  
 
- 12 - 
 
  Chart 1.2 Exchange rate , 2010 -2017  
 
Note: Annual average rates for 2010 and 2016. Estimate for March  2018.  
Source:  IMF DATA, viewed at: http://elibrary -data.imf.org ; and Central Bank of Mauritania.  
1.6.  Another key feature of the Mauritanian economy is its large US$4.4  billion external public debt, 
which had grown to 87.8% of GDP by 2016 partly because the latter shrank during the period 
(Table  1.1). Debt service, at more than US$150  million per year, represents a growing 
foreign -currency expense for the Sta te. In addition, its "passive" debt with Kuwait, contracted in the 
1970s, amounted to US$900  million in 2016 and is said to be under renegotiation.5 Mauritania's debt 
has not been evaluated by the major rating agencies.  
1.2  Recent economic developments  
1.7.  Although the Mauritanian economy grew strongly in 2010 -2014, thanks to the high prices 
received for its mineral exports, per capita income rose less than proportionately (Table 1.1) and 
actually fell in nominal terms in 2015 and 2016. During the rapid -growth years, exports of goods 
and services fell from 51% to 39% of GDP, before slipping further to 35% of GDP in 2016 (Table  1.1). 
Over the same period, the import share of GDP rose from 61% to 72% before dropping back to 
53%. Since 2011 -2012, public investme nt has more than doubled, contributing strongly to growth 
until 2014. The results include a new airport, a port expansion, and the creation of 4,000  km of 
asphalted roads, plus a programme of dirt roads.  
1.8.  The collapse of iron -ore prices in 2014 increased th e budget deficit in that year and the next 
(Table 1.1), to which the authorities responded rapidly with fiscal rebalancing measures in 2016, 
which were maintained in 2017. In particular, the formula for automatically adjusting the price of 
diesel to world prices, adopted in 2012, was not implemented in 2015 and 2016 as the world price 
plummeted. Subsidies to the State -owned electricity utility were discontinued in 2015 as the audit 
of water and electricity bills was intensified to eliminate estimated or err oneous billing. In 2017, the 
butane gas subsidy bill was reduced by 2  billion ouguiyas without any effect on prices.  
1.9.  In terms of personnel expenses, the campaign to purge the government payroll, which began 
in 2016, made it possible to eliminate improper o r unjustified payments. The Government has also 
maintained its freeze on public -sector pay and ongoing control of staffing. The overall deficit was 
almost eliminated in 2017 (Table 1.1).  
1.10.   The authorities have launched efforts to reform fiscal policy and str engthen the tax 
administration. They are also working with the IMF to modernize corporate income tax with a view 
to increasing revenue and formalizing the economy. With assistance from the World Bank, they have 
                                                
5 IMF (2017), Islamic Republic of Mauritania: 2017 Article IV Consultatio n. Viewed at: 
http://www.imf.org/~/media/Files/Publications/CR/2017/French/cr17324f.ashx . 
275.89 (2010)
352.94 (2016)354.35 
(Dec. 2017)
35.24 (Jan. 2018)365.85 (2010)389.93 (2016)419.40 (Dec. 2017)
42.97 (Jan. 2018)
05010015020025030035040045001-1004-1007-1010-1001-1104-1107-1110-1101-1204-1207-1210-1201-1304-1307-1310-1301-1404-1407-1410-1401-1504-1507-1510-1501-1604-1607-1610-1601-1704-1707-1710-1703-18UM/US$ UM/€Old ouguiyaNew
ouguiya WT/TPR/S/371/Rev.1 • Mauritania  
 
- 13 - 
 
  also started to create a register of tax exem ptions (or tax expenditures) and have undertaken to 
publish them and eliminate those that are ineffective and distorting. The ratio of total tax 
expenditures to total tax receipts was 58% in 2013 (Box 1.1 ).6 
Box 1.1 Tax expenditures  
A study carried out in collaboration with the various relevant divisions of the Ministry of Finance and funded 
by German cooperation through its Good Governance Programme, identified 224 tax expenditure measures 
in 2013. These took th e form of total or partial, temporary or definitive exemption, reductions, flat -rate 
taxation, allowances, deductions or liquidity facilities. These measures are found both in the ordinary -law 
regime (the General Tax Code and the Customs Code) and in speci al exemption regimes. They mainly concern 
indirect taxes (117 measures out of a total of 224), 42 of which relate to customs duties and 28 to value  added 
tax (VAT).  
 
Under the exemption regimes, most of the measures derive from the mining and hydrocarbons codes or the 
Free Zone Law, or else from special schemes to support specific segments of the private sector (urban 
transport) or public sector (agriculture, energy, health, education and fishing). The measures identified mainly 
benefit businesses (52%). Ta x expenditures arising from ordinary -law measures and exemption regimes have 
been valued at 136  billion old ouguiyas for 2013 (about US$450  million), half of which relates to VAT, customs 
duties and other ordinary taxes.  
 
The study recommended rationalizin g tax expenditures and monitoring them more closely. Its proposals 
included an evaluation of the fiscal and customs impacts of the mining and petroleum codes and ways to make 
them as compatible as possible with tax revenue mobilization policies; and applic ation of the regulations 
governing VAT refunds by ensuring fulfilment of the following requirements: (i) ensure VAT neutrality for 
businesses; and (ii) limit the scope of exemptions, while leaving the management and monitoring of tax 
expenditures exclusively to the tax administration bodies (Directorate -General of Taxes (DGI) and 
Directorate -General of Customs (DGD)); and (iii) improve the synergy between these administrations and the 
respective technical departments (mines, hydrocarbons, fisheries ). 
 
A Tax Expenditure Commission has been created in the fisheries, mining and hydrocarbons sectors. IMF 
technical assistance is being provided for a report on tax expenditures in these areas, to be included as an 
annex to each budget law. Although it appe ars that the annual tax expenditure reports were appended to the 
2014, 2015 and 2016 budget laws, it was impossible to obtain copies.  
Source:  WTO Secretariat, on the basis of information contained in the Good Governance Programme, 
Deutsche Gesellschaft fü r Internationale Zusammenarbeit (GIZ) GmbH (German agency for 
international cooperation), March  2015.  
1.11.   On the revenue side, the Government has continued to gradually introduce a tax registration 
number (NIF) to improve tax collection among taxpayers, but th e tax system as a whole remains 
cumbersome, complex and likely to discourage t axpayers and investors (Section  2.4.1).7 For 
example, repatriated dividends and profits are subject to a tax surcharge of 10%, and the top rate 
of personal income tax is 40%. Mor eover, the 2013 Finance Law introduced a new 15% withholding 
tax on income from the sale of services in Mauritania by foreign companies and non -resident 
individuals.  
1.12.   The institutional framework governing monetary policy has not changed much since the 
Janua ry 2007 reform and the passing of new legislation regulating the charter of the Central Bank 
of Mauritania (BCM).8 Maintaining price stability remains the BCM's main mission, which was 
successfully pursued during the review period, as the inflation rate dr opped to 1.6% in 2016. In the 
following year, however, the rate climbed back to 2.5% owing to rising food prices.  
1.13.   Mauritania's main banking law also dates from 2007.9 Under the BCM Charter (Article 73 of 
Law No. 2007 -007 on the BCM Charter), central bank a ssistance to the State must not exceed 5% 
of the previous year's public revenue. In 2013, an agreement was signed to consolidate the BCM's 
claims on the State, authorizing the latter to take over credits owed to the central bank by certain 
                                                
6 Online information viewed at: https://www.giz.de/en/downloads/giz2013 -fr-potrait -des-depenses -
fiscales -en-Mauritanie.pdf . 
7 For overviews of mining taxation, see: https://eiti.org/fr/implementing_country/36#tax -and-legal-
framework . 
8 Ordinance No.  004/07 of 12  January  2007 on the BCM Charter. For a review of monetary policy in 
Mauritania see: http://www.bcm.mr/IMG/pdf/la_politique_monetaire_en_mauritanie.pdf . 
9 Ordinance No.  020/07 of 13  March  2007 on the regulations governing credit institutions. Viewed at: 
http://www.bcm.mr/IMG/pdf/ordonnance_no_2007_020_portant_reglementation_des_etablissements_de_cred
it_version_fr.pdf . WT/TPR/S/371/Rev.1 • Mauritania  
 
- 14 - 
 
  public entities benefiting from a State guarantee, in particular the National Import -Export Company 
(SONIMEX), which went into liquidation in 2018) and two financial in stitutions (PROCAPEC and 
Crédit  Agricole). These receivables amount to 153  billion old ouguiyas (US$437  million).10 
1.14.   Unsterilized interventions on the foreign exchange market and the issuance or retirement of 
treasury bills are the main tools of monetary policy. The BCM has held its key interest rate at 9% 
since 2010, and has kept the required reserves ratio u nchanged at 7% since 2007. The maximum 
commercial bank lending rate ("taux effectif global")  also remained unchanged at 17% in 
2010-2016. The weighted average interest rate on bank credit dropped from 15.1% in 2012 to 
11.1% in 2013, before stabilizing arou nd 12% in 2015 -2017.  
1.15.   Having been introduced in January  2007, the "stabilization arrangement" for the 
ouguiya -dollar exchange rate lasted until September  2014, when depreciation against the dollar 
gathered pace (Chart 1.2).11 Considering the 2010 -2017 period  as a whole, the domestic currency 
depreciated at an average rate of about 4% per year. The official foreign exchange market is open 
only to primary banks acting on their own account or on their clients' behalf, and to the BCM which 
is the main supplier of  foreign exchange; transactions relate only to amounts denominated in 
US dollars and euros. The interbank market remains embryonic.  
1.16.   The BCM uses a daily (Monday to Thursday) auction mechanism to recycle a portion of foreign 
exchange export earnings12, in pa rticular those earned by the two main State -owned firms, mainly 
from the extraction of iron ore and the fishing industry (Section 4). As the central bank "fixes" the 
exchange rate at the time of the auction, it thus influences both the exchange rate and th e quantity 
of foreign exchange placed on the market. Alongside this, a system of over -the-counter direct sales 
to private or public operators, generally at the Government's behest13, reportedly operated until 
mid-2016. According to the BCM, however, these d irect sales have been discontinued. According to 
the IMF, lack of foreign exchange – especially for imports – is a chronic problem, and the BCM had 
to intervene massively on the foreign exchange market in 2016 and 2017 to mitigate the shortage.  
1.17.   Mauritania's foreign exchange regulations, which were previously problematic for international 
operators, were simplified in 2016 (Box 1.2).14 Firms and individuals can open foreign currency 
accounts with local banks; but foreign -currency use is restricted.15 Fishing companies, or firms with 
a hydrocarbon exploration -production contract, and their foreign suppliers, may hold bank accounts 
abroad to deposit income earned from their activities in Mauritania, including the sale of 
hydrocarbons, and to make payme nts to their foreign -based suppliers.16 Nonetheless, this situation 
is likely to create a division within the Mauritanian economy between firms that enjoy assisted access 
to foreign banks and full control over their export earnings, and those that do not.  
                                                
10 Central Ba nk of Mauritania (2017), Rapport d'audit des états financiers arrêtés au 31 décembre 2016 . 
Viewed at: http://www.bcm.mr/IMG/pdf/bcm_ -_rapport_d_audit_dec_ -_2016.pdf . 
11 IMF (2016 ), Annual Report on Exchange Arrangements and Exchange Restrictions 2016 . Viewed at: 
https://www.imf.org . Mauritania accepted its obligations under Sections 2, 3 and 4 of Article  VIII of the IMF 
Articles of Agreement on  19 July  1999.  
12 BCM (2007), Manuel de procédures du marché des changes . Viewed at: 
http://www.bcm.mr/IMG/pdf/instruction_03__gr__2007_ portant_manuel_de_procedure_du_marche_des_chan
ges.pdf . 
13 BCM (2007), Manuel de procédures du marché des changes ; and IMF (2013), Islamic Republic of 
Mauritania: Sixth Review Under the Three Year Extended Credit Facility Arrangement and Request of 
Nonobserv ance of Performance Criterion . Viewed at: https://www.imf.org . 
14 Instruction No.  2/GR/2013 of 14  November  2013. Viewed at: 
http://www.bcm.mr/IMG/pdf/ instruction_002_gr_2013.pdf . 
15 Instruction No.  04/GR/2005 of May  2005.  
16 2010 Hydrocarbons Code (Article 99).  WT/TPR/S/371/Rev.1 • Mauritania  
 
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  Box 1.2 Foreign exchange regime  
Under the Mauritanian foreign exchange regulations issued by the BCM pursuant to Law No.  2004-042 of 
25 July 2004 establishing the regime applicable to financial relations with for eign countries, trade between 
Mauritania and a third country, irrespective of amount, must be domiciled with an "authorized Mauritanian 
intermediary" (IAM), unless subject to a waiver (for example hydrocarbons). The authorities are planning to 
computerize manual procedures.  
 
Importers are required to submit invoices issued by their foreign suppliers, or commercial contracts with them, 
to an IAM. This step, which is still paper -based, has been simplified by Circular No.  2/GR/2016, which 
abolished the require ments to channel each transaction through the BCM and to certify documents. Similarly, 
the domiciliation file has been eliminated; and a summary domiciliation table is now produced by the IAMs 
and sent to the central bank at the end of each week.  
 
The bank ing domiciliation of exports and re -exports follows the procedures that were simplified in 2016. Export 
earnings must be repatriated (unless benefiting from a waiver), but they do not have to be converted into 
ouguiyas. Mining and petroleum companies may b e exempted from the repatriation requirement, under an 
agreement signed with the Government. Similarly, fishing companies exporting via the SMCP monopoly may 
freely dispose of all their foreign exchange (direct sales in ouguiyas, sale on the foreign exchan ge market or 
transfer abroad). Legal and natural persons may hold a foreign currency account.  
 
Capital outflows from Mauritania require presentation of relevant supporting documents. Current payments to 
third countries are allowed; the intermediary concern ed is required to ask for supporting documents.  
 
Investments made in a third country by a Mauritanian resident require prior authorization by the BCM. When 
liquidated, the proceeds must be repatriated to Mauritania, unless there is prior authorization for reinvestment. 
The purchase of foreign securities also requires authorization.  
Source:  WTO Secretariat, on the basis of Instructions No.  1/GR/2016 and No.  2/GR/2016, concerning the 
statistical recording of merchandise import and export data by Mauritanian licensed intermediaries, 
respectively; Instruction No.  003/GR/2012 defining the procedures for the repatriation of income 
obtained from fish exports by the Mauritanian Fish Marketing Company (SMCP); and information 
provided by the Mauritanian authorities.  
1.3  Trade and investment trends  
1.3.1   Merchandise trade  
1.18.   Mauritania's current account deficit increased sharply to 15% of GDP in 2016 and 2017, as 
the prices of its exports fell on international markets (Table 1.2). Trade surpluses in 2010 and 2011 
gave way to a defi cit in 2012, which then worsened mainly because of the fall in world iron and gold 
prices.  
1.19.   The services trade deficit, which had risen significantly in 2012 and 2013, fell back to 
US$400  million in 2015. The negative balance in factor income also grew duri ng the review period, 
partly because of lower income from fishing rights; the factor income deficit also tends to grow in 
proportion to the profits and wages repatriated by foreign mining companies. The only surplus 
category was current transfers, consisti ng mainly of development assistance and remittances from 
Mauritanian nationals living abroad.  
Table 1.2 Balance of payments, 2010 -2016  
(US$ million)   
2010  2011  2012  2013  2014  2015  2016  
Current account balance  -319 -274.8  -1,226.1  -1,268.9  -1,470.7  -955.7  -707 
 Trade balance  138 281.2  -487.9  -392.9  -710.9  -559.4  -499 
 Exports  2,074  2,748.7  2,641  2,651.5  1,935.4  1,388.6  1,401  
 Iron ore  997 1,470.6  1,130.7  1,358.1  730.7  340 418 
 Oil 297 220.7  271.2  216.9  194.8  73.1 87 
 Copper  187 234.1  238 216.3  165.8  195.1  138 
 Gold 310 404.2  445.2  471.8  407.4  333.6  289 
 Fisheries  276 408 479 329.7  377.5  388.9  421 
 Other  7 11.2 76.7 58.8 59.1 57.8 47 
 Imports, f.o.b.  -1,935  -2,467.4  -3,128.8  -3,044.3  -2,646.3  -1,948  -1,900  
 Food products  -277 -290.8  -381.5  -377 -370.5  -395.3  -334 WT/TPR/S/371/Rev.1 • Mauritania  
 
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2010  2011  2012  2013  2014  2015  2016  
 Petroleum products, of which:  -365 -524.9  -656.5  -633.8  -595.9  -337.9  -355 
 National Industrial and Mining Company 
(SNIM)  -67 -86.7 -110.4  -109.5  -102 -55 -37 
 Mauritanian Copper Mines (MCM)  -33 -43.5 -49.7 -46.1 -44.4 -28 -21 
 Tasiast gold mine (Tasiast)  -27 -64.6 -111.9  -101.1  -4.1 -3.4 0 
 Extractive industries, of which:  -853 -1,202.8  -1,625.2  -1,579.8  -1,018.8  -745.4  -466 
 National Industrial and Mining Company 
(SNIM)  -351 -361.6  -483.2  -489.3  -420.7  -199.4  -157 
 Mauritanian Copper Mines (MCM)  -111 -155.1  -160.4  -139.5  -186.7  -84.3 -80 
 Tasiast gold mine (Tasiast)  -184 -571.2  -966.6  -590.3  -130.9  -187.1  -166 
 Oil exploration  -207 -114.9  -15 -360.7  -280.5  -274.7  -64 
 Other imports  -441 -449.3  -465.5  -453.7  -661.1  -469.4  -744 
 Services (net), of which:  -551 -551.8  -858.3  -813.7  -620.7  -394.6  -336 
  Fishing licences  n.a. 58.2 11.7 27.7 110.3  66.5 76 
 Income (net), of which:  -69 -155.6  -190.6  -203.2  -252.8  -180.1  -117 
  Fishing rights  n.a. 104.3  89 91.2 0 60.3 59 
  Current transfers (net)  162 151.3  310.7  140.8  113.7  178.4  245 
  Private transfers (net)  59 31.4 42.7 56.9 49.8 77.3 75 
  Official transfers  103 120 268 83.9 63.9 101 170 
Capital and financial account  551 499.2  1,823.3  1,569.6  1,222.6  1,253.4  492 
  Capital account  209 0 40.7 4.8 16 31.2 8 
  Financial account  342 499.2  1,782.5  1,564.8  1,206.6  1,222.2  483 
  Direct investment (net), of which:  128 588.8  1,386.1  1126 501.9  501.7  271 
  Petroleum industries (net)  83 76.8 157.4  410.2  265.2  310.3  71 
   Official medium - and long -term loans  174 243.1  505.8  216 123.8  407.6  144 
  Disbursements  230 306.8  606 316.1  269.6  570.4  324 
  Principal due  -56 -63.7 -100.2  -100.1  -145.8  -162.8  -180 
  Other private capital transactions  39 -332.6  -109.3  222.8  581 312.9  77 
Errors and omissions  4 28.6 -108.5  -285 -61.3 -138.3  135 
Overall balance  236 253.1  488.7  15.7 -309.4  159.4  -80 
Indicators (%)  
Current account balance/GDP  -7.4 -5.3 -23.4 -22.5 -27.4 -19.8 -15.0 
Merchandise trade balance/GDP  3.2 5.4 -9.3 -7.0 -13.2 -11.6 -10.6 
n.a. Not available.  
Source:  Central Bank of Mauritania, database. Viewed at: http://www.bcm.mr/index.php . 
1.20.   The capital and financial account remained strongly positive, reflecting direct investments that 
exceeded US$500  million per year throughout 2012 -2016, especially in the gas, gold, copper and 
iron sectors. Another factor has been the steady flow of disbursements in respect of official loans 
and other private capital transactions.  
1.21.   The structure of Mauritanian exports is still heavily biased towards commodities (mainly 
fishery products, whose share of total exports grew strongly  during the period (Chart 1.3)) and 
mining products (copper, iron, gold). A new development was the end of crude oil exports following 
the depletion of the only oilfield in operation. A 38% drop in the terms of trade in 2014 -2015 
undermined export earnings  from the extractive sector and diminished its share of total exports. In 
value terms, mineral exports increased from US$318  million in 2003 to US$1.65  billion in 2013, 
before dropping back to US$682  million in 2016 (Table A1.2). In the latter year, the ex tractive sector 
nonetheless generated 42% of total merchandise exports. Unofficial sources confirm that livestock 
is being exported to neighbouring countries, although this is not recorded in official statistics.  
1.22.   The import basket remains dominated by food  products (sugar, wheat, flour and rice) and 
fuels (Chart 1.3 and Table A1.1). The fall in oil prices has reduced the share of fuels in total imports 
(about 20% in 2008).  
1.23.   Although China, followed by the European Union (EU), remained the leading destination s for 
Mauritania's exports (Table A1.4 and Chart 1.4), African countries, such as Côte d'Ivoire and Nigeria, 
have greatly increased their share of its fish exports. Switzerland's large share is explained by gold 
exports. On the import side, although the EU 's share has declined, it remains the leading import 
source (particularly through France), followed by the United States (whose share increased following 
Mauritania's purchase of an aircraft and mining machinery) and then by the United Arab Emirates 
and Ch ina. Nonetheless, press reports indicate that the bulk of Mauritania's food imports come from WT/TPR/S/371/Rev.1 • Mauritania  
 
- 17 - 
 
  Morocco and Senegal, mostly on an informal basis and therefore under -recorded. The African 
countries' official share of Mauritania's total imports increased from 7% to 9% in the review period 
(Table A1.3 and Chart 1.4).  
1.3.2   Trade in services  
1.24.   Although Mauritania remains a net importer of services, its trade deficit in this category 
trended down during the period (Table 1.2). According to the BCM, a large proportion of s ervices 
imports is destined for the mining and oil sectors; spending on services in these sectors increases 
when new mines are established or new drilling is undertaken, and it decreases once the respective 
production plants have been fully installed. Frei ght is also a major component of Mauritania's 
services imports, reflecting the cost of transporting imported goods, including the corresponding fuel 
and insurance costs. On the export side, following a sharp decline in tourism earnings, fishing 
licences no w generate the most revenue, along with the transport services provided by 
Mauritania  Airlines International.  
1.3.3   Foreign direct investment  
1.25.   Statistics on foreign direct investment (FDI) and its distribution, whether by sector of activity 
in Mauritania or by country of origin, are scarce. Inward FDI flows exceeded 9% of GDP throughout 
the 2011 -2015 period, sometimes substantially (Table 1.1). The vast majority was absorbed by two 
mining ventures, the Tasiast gold mine and MCM (Section 4.3), and by the oil and gas sector 
(Section  4.2). WT/TPR/S/371/Rev.1 • Mauritania  
 
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  Chart 1.3 Structure of merchandise trade, 2010 and 2016  
 
Source:  WTO Secretariat calculations based on data from the UNSD Comtrade database (SITC Rev.3).  
2010 2016
(a)    Exports (f.o.b.)
Other
15.8%
Molluscs and 
aquatic 
invertebrates
15.2%Copper ores and 
concentrates
12.2%Non-monetary 
gold
14.0%
Agglomerated 
iron ores
30.1%
Frozen fish
12.8%Fuels
0.0%
Total:   US$1.8 billion Total:   US$1.6 billion
(b)    Imports (c.i.f.)
Agriculture
19.9%Manufactures
52.8%Non-electrical 
machinery
19.0%
Other semi -
finished products
6.6%Other
0.8%
Chemicals
4.4%Other manufactures
3.5%
Iron and steel
3.2%Electrical 
machinery
2.7%
Transport equipment
13.4%
Combustibles
26.5%Agriculture
18.5%Manufactures
61.7%Non-electrical 
machinery
13.8%
Other semi -
finished products
6.3%Other
0.3%
Chemicals
5.5%Other 
manufactures
6.3%
Iron and steel
3.0%Electrical 
machinery
3.4%Transport equipment
23.4%
Fuels
19.5%
Total:   US$1.7 billion Total:   US$2.2 billionOther
25.6%
Molluscs and 
aquatic 
invertebrates
5.9%
Copper ores and 
concentrates
6.7%Non-monetary 
gold
13.3%
Agglomerated 
iron ores
27.4%Frozen fish
6.6%Fuels
14.4%WT/TPR/S/371/Rev.1 • Mauritania  
 
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  Chart 1.4 Direction of merchandise trade, 2010 and 2016  
 
Source:  WTO Secretariat calculations based on data from the UNSD Comtrade database.  
 
 
2010 2016
(a)    Exports (f.o.b.)
CIS 5.0%Other
5.2%
EU (28)
21.4%Japan 7.6%
Switzerland
13.5%China
36.9%
Africa 10.4%
Total:   US$1.8 billion Total:  US$1.6 billion 
(b)    Imports (c.i.f.)
EU (28)
46.5%China  6.3%
United States
3.7%Africa
7.0%United Arab 
Emirates
12.1%
Other
24.3%
EU (28)
35.3%China  8.9%
United States
13.4%Africa
9.2%United Arab 
Emirates
11.9%
Other
21.3%
Total:   US$1.7 billion Total:   US$2.2 billionCIS 2.0%Other
5.8%
EU (28)
31.3%Japan  6.8%
Switzerland
13.1%China 39.4%
Africa 1.7%WT/TPR/S/371/Rev.1 • Mauritania  
 
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  2  TRADE AND INVESTMENT REGIMES  
2.1  Overview  
2.1.  After going through several major po litical crises, including two coups d'état between 2002 and 
2009, Mauritania has been enjoying relative political stability since 2011. A constitutional change in 
August  2017 included a reform of the High Court of Justice, abolition of the post of Ombudsma n, 
abolition of the Higher Islamic Council established in 2012, and replacement of the Senate with 
elected regional councils. The Constitution as amended in 2017 does not appear to be available on 
an official website . 
2.2.  The political system consists in an ex ecutive power, vested in the President of the Republic and 
the Government appointed by him; a legislative power, exercised by the Parliament, which is now 
unicameral; a judicial power; and advisory institutions such as the Economic and Social Council.1 
The Constitution establishes the primacy of the Executive, which formulates and conducts the 
country's foreign policy. The President appoints the Prime Minister and the other members of the 
Government. He also promulgates laws, signs and ratifies treaties , and holds a statutory power that 
may be delegated to the Prime Minister. The latter defines government policy under the authority of 
the Head of State. The second term of the current President, elected for a five -year term renewable 
once only, will end i n 2019.  
2.3.  Parliament, the National Assembly, is composed of some 150 deputies elected by direct 
universal suffrage for a term of five years. The most recent parliamentary elections were held in 
2013, with the next to be held in 2018. Laws are initiated by th e Government and by deputies, the 
latter having the right to amend proposed texts. Draft legislation must be passed by the Assembly. 
In order to implement its programme, the Government may request for authorization to adopt, by 
ordinance and for a limited period of time, measures that normally require legislation. Such 
measures enter into effect as of their publication, but become void if the draft law for their ratification 
is not tabled in Parliament before the date set by the enabling law.  
2.4.  From a hierarc hical point of view, in domestic legislation the Constitution is followed by laws, 
ordinances, decrees, orders and circulars. All laws and regulations are, in principle, published in the 
Official Journal, although in practice it appears that some secondary  legislation is not. The 
Official  Journal has not yet appeared online in 2018. Under Article 78 of the Constitution, trade 
treaties and treaties or agreements concerning international organizations (including the Agreement 
Establishing the WTO); treaties o r agreements involving government finances; and treaties 
modifying provisions of a legislative nature all require ratification through a law in order to take 
effect in Mauritania. The Agreement Establishing the WTO was approved and ratified by 
Law No. 075/95 of 13  January  1995; the new WTO Agreement on Trade Facilitation  was still pending 
ratification by Mauritania in March  2018.  
2.5.  Ratified treaties and agreements take precedence over domestic laws once they have been 
published, provided that they are impleme nted by the other party. As is the case in all other domains, 
trade policy legislation is introduced by law, by decree or by order of the Ministry concerned. Few 
new texts on Mauritania's foreign trade have been adopted since the previous review of its tra de 
policies in 2011 (Table 2.1).  
Table 2.1 Trade and investment laws and regulations issued since 2011   
Legislation (section of the report)  Subject  
Section 2   
Law No.  014–2016 of 15  April 2016 
(section  2.1) Fight against corruption  
Association Agreement with 
ECOWAS  (section  2.3.2)  Association agreement between  Mauritania and the 
ECOWAS  Member States  
Law No.  2012-052 of 31  July 2012; Decree 
No. 2012-282 of 18  December  2012 
Order  establishing the single window 
(section  2.4) Investment Code  
Single window  
                                                
1 Mauritania is divided into constituencies at two different levels: 13 wilayas (regions), which in turn are 
divided into smaller administrative and territorial units: mouqatâa  (departments), which are 53 in number.  WT/TPR/S/371/Rev.1 • Mauritania  
 
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  Legislation (section of the report)  Subject  
Investment protection agreements 
(section  2.4) Unified Agreement for the Inv estment of Arab Capital in 
Arab Countries, 2013  
 Agreement between Mauritania and the United Arab Emirates, 2015  
 Agreement wi th Turkey, 2018  
Section 3   
Customs Code ( section 3.1) Law No. 2017 -035 of 21 December 2017 containing the 
Customs  Code 
Public -private partnership  (3.3.5)  Law No.  2017-006 of 1  February  2017 
Law No.  2010-004 of 22  July 2010 
(section  3.3.6)  Law No. 2010-044 of 22 July 2010 containing the 
Government  Procurement Code  
Section 4   
Fisheries ( section 4.1.2)  Law No. 2015 -017 containing the Marine Fisheries Code  
Merchant marine ( section 4.4.2) Merchant Marine Code  
Civil aviation ( section 4.4.2 ) Law No. 2011-2020 containing the Civil Aviation Code  
Source:  WTO Secretariat, on the basis of information provided by the Mauritanian authorities.  
2.6.  The Court of Audit is the higher institution responsible for the oversight of public finances. In 
the interests of t ransparency, the Government should submit to Parliament the annual budget 
execution law, drawn up by the Treasury, based on verification by the Court of Audit of monies 
spent. The new budget law cannot be voted before Parliament has approved the budget exe cution 
law, i.e. verification of the previous year's budget. The budget execution law was supposed to be 
published systematically as from the 2007 budget year. However, only the annual report for 2006 
is available on the Court of Audit's website .2 The figh t against mismanagement was the subject of 
two new laws, in 2015 and 2016.3 
2.7.  The structure of Mauritania's judicial system has remained unchanged since 2011. Mauritania 
not being a member of OHADA, its judicial system differs substantially from that of the member 
countries of ECOWAS, with which Mauritania has recently signed an association agreement 
(Section  2.3). The courts of first instance include commercial chambers; the mouqatâa  
(departmental) courts specialize in commercial cases where the amount invol ved does not exceed 
300,000 old ouguiyas (US$257). There are two commercial courts. The appeal courts constitute the 
second level .4 Mauritania's highest judicial authority, th e Supreme Court, comprises four  chambers 
with special jurisdiction: administrative, civil, social and penal. According to a 2017 report, 
corruption remains endemic, undermining the country's development.5 It appears to be encouraged 
by a widespread sense of impunity, which taints the business climate. In 2016, Transparency  
International ranked Mauritania 142nd out of 176 countries in terms of corruption perception, with 
no significant change since 2010.6 Its ranking in 2006 was 84th out of 163.  
2.2  Trade policy formulation and objectives  
2.8.  Primary responsibility for framing and i mplementing trade policy lies with the Ministry 
responsible for trade. This Ministry appears to be largely bereft of resources, and suffers from poor 
communications not only with other ministries, but also with the development partners. Thus, 
Mauritania is  well behind schedule on most trade facilitation projects (Section 2.4), particularly 
where inter -State road transportation of goods is concerned.7 
2.9.  The Ministry of Finance defines tax policy, including customs and tariff policy. Thanks to the 
efforts of th e Directorate -General of Taxes (DGI), it should in future be possible to consult the finance 
laws and chart of government financial operations on the DGI website ( http://impots.gov.mr ). The 
                                                
2 Online information viewed at: http://www.cdcmr.mr/wp -content/uploads/2017/02/rapport2006.pdf . 
3 Framework Law No.  040-2015 of 23  December  2015 and Law No.  014–2016 of 15  April 2016 on the 
fight against corruption. Th ese laws do not appear to be available on an official website.  
4 Le Monde Afrique, 9  November  2017. Viewed at: 
http://www.lemonde.fr/afrique/article/2017/11/09/mauritanie -le-blogueur -accuse -de-mecreance -echappe -a-
la-peine -de-mort_5212821_3212.html . 
5 Sherpa, "Corruption in Mauritania, a gigantic evaporation system". Viewed at: https://www.asso -
sherpa.org/wp -content/uploads/2017/09/Sherpa -Corruption -in-Mauritania_A -gigagntic -evaporation -system -
2017-1.pdf. 
6 Online in formation from Transparency International, viewed at: 
https://www.transparency.org/news/feature/corruption_perceptions_index_2016 . 
7 United Nations (2015), Economic  Commission for Africa – Office for North Africa,  
"International Transport and Trade Facilitation in North Africa". Viewed at: 
https://repository.uneca.org/b itstream/handle/10855/22710/b11542858.pdf?sequence=1 . WT/TPR/S/371/Rev.1 • Mauritania  
 
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  Customs does not have a websi te of its own on which to post the applicable laws and regulations.8 
The Ministries responsible  for the economy and investment, agriculture and livestock, health, 
fisheries, and mining, as well as the Central Bank of Mauritania (BCM) (Section 1), can play a role 
in the area of trade policy.  
2.10.   Private entities with the potential for involvement in Mauritania 's trade policy are the 
Chamber  of Commerce, Industry and Agriculture, and the National Employers Union of Mauritania, 
which encompasses the National Feder ations of Fisheries; Banks, Tourism and Services; Industry 
and Mining (FIM); Agriculture and Livestock; Trade; and Transport. A national commission for 
dialogue on international trade is provided for but does not meet. According to the authorities, a 
proce ss of ongoing dialogue with the private sector is in place, but is neither formal nor mandatory.  
2.11.   Between 2015 and 2017, Mauritania updated its "Poverty -focused Trade Strategy " drawn up 
in 2001 (Section 2.3), but by 2017 had made no real progress in its imp lementation. Access to 
commercial occupations remains particularly constrained by the lack of import competition and the 
resulting high prices (Section 3.3.4). In those sectors in which Mauritania has a clear comparative 
advantage, such as fisheries and mi ning products (Sections 4.2 and 4.4), trade is essentially the 
preserve of State -owned enterprises or of large family -owned groups, having little effect on the 
incomes of vulnerable populations.  
2.12.   In particular, the recent United Nations study on obstacles t o international road trade in 
Mauritania observes that Mauritanian trade is severely hampered by a lack of infrastructure and of 
adequate support and logistical services at the country's borders (refuelling, vehicle maintenance 
and parking facilities, bank s, insurance agencies, post offices, restaurants, hotels, etc.).9 The study 
points to high costs and to the poor quality of the customs control, security (gendarmerie, police) 
and sanitary and phytosanitary control services, as well as to the non -conformit y of border posts 
with international standards. Administrative border services are inadequate, and there is a lack of 
coordination between the controls carried out on either side of the border, where hours of operation 
and business days differ. This result s in repetitious document checks and frequent stoppages of the 
vehicle flow, adding to the time it takes to cross the border. According to the study, in 2015 
Mauritania seems to be fully compliant with approximately 25%  of the provisions of the 
Trade  Facilitation Agreement (TFA), partly compliant with 25% of provisions and non -compliant with 
the remaining 50%.  
2.13.   The importance of trade -related activities as a source of job creation, income, economic 
growth and "shared prosperity" (Section 1) has not been  emphasized in the various development 
plans since the start of the millennium. Mauritania's first Poverty Reduction Strategy Paper (PRSP) 
was approved in December  2000 for the period 2001 -2004, with the main long -term objective of 
reducing poverty and soc ial inequalities. Four main themes were defined to achieve that objective: 
speeding up economic growth; increasing the productivity of the poor; developing human resources 
and access to basic infrastructure; and strengthening institutions. The paper did no t identify trade 
as a factor in economic growth. The second PRSP covered the period 2006 -2010 with the same 
long-term objective and the same four themes. The role of trade and export development in growth 
and poverty reduction was recognized more specifica lly, however, and the second PRSP  explicitly 
acknowledged that infrastructure deficits, particularly in the transport, energy and 
telecommunication sectors, were obstructing the development of Mauritania's trade. Furthermore, 
several actions and reforms en visaged in the PRSP II were aimed at stimulating exports – particularly 
through tax incentives; institutional strengthening; the creation of export development centres in 
key sectors; and trade negotiation capacity building. A third PRSP, approved for the 
period  2011-2015, deals neither with trade facilitation nor with the need to eliminate the numerous 
barriers to trade.  
                                                
8 Online information viewed at: http://www.finances.gov.mr/index.php?id=1&id1=7&xDossier=11 . 
9 United Nations (2015), Economic  Commission for Africa – Office for North Africa,  
"International Transport and Trade Facilitation in North Africa". Viewed at: 
https://repository.uneca.org/b itstream/handle/10855/22710/b11542858.pdf?sequence=1 . WT/TPR/S/371/Rev.1 • Mauritania  
 
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  2.3  Trade agreements and arrangements  
2.3.1   World Trade Organization  
2.14.   Mauritania is an original Member of the WTO and grants at least most -favoured -nation (MFN) 
treatment to all its trading partners.10 Prior to the signature of the Association Agreement with 
ECOWAS in September  2017 (Section 2.3.2), the WTO Agreement formed the sole basis for all 
Mauritania's trading relations, with all of its trade be ing conducted on an MFN basis. Mauritania was 
one of the very few WTO Members not to maintain reciprocal preferential trade relations with any 
other country.  
2.15.   Under the monist system in force in Mauritania, the WTO rules and obligations may be invoked 
in all relevant cases before the Mauritanian courts, although no such case has arisen so far. 
Mauritania is neither a signatory to nor an observer in any of the protocols or agreements concluded 
under WTO auspices. It has not submitted any notification to the W TO since 2002, except for a 
contact point.  
2.16.   WTO technical assistance to Mauritania has been limited since 2011 owing to the country's 
non-payment of its contributions for 29 years: in November  2017, its arrears stood at CHF  853,414. 
By way of comparison, th is amount is roughly equivalent to the value of the technical assistance 
provided by the WTO to comparable LDCs over a three -year period, i.e. the monetary equivalent of 
the technical assistance of which Mauritania is depriving itself.11 Following the first  TPR preparatory 
mission, in October  2017, Mauritania paid half of the aforementioned amount and announced its 
intention to pay the remaining half  by May  2018. None of the three  WTO Reference Centres, at the 
Ministry responsible for trade, the Chamber of C ommerce and the University of Nouakchott, is still 
in operation.  
2.17.   Since 2011, Mauritania has received support from its partners for various projects in the 
energy, transport and telecommunication sectors, which are generally covered under Aid for Trade 
(Table 2.2). However, it is well behind schedule in trade facilitation, despite this being a precondition 
for trade development. Firstly, its trade -related infrastructure is deficient and has not been the 
subject of a priority upgrading plan; and secondly, Mau ritania's trade regulations require 
fundamental reform for there to be any chance of developing trade. To be able to assess the effects 
of any reforms that might be implemented, it is essential to improve the gathering and processing 
of statistical data on  trade in goods, and above all on trade in services.  
Table 2.2 Aid-for-Trade commitments for Mauritania, 2010 -2015  
(US$ thousand)   
2010  2011  2012  2013  2014  2015  
Agriculture  24,506  13,617  6,663  6,443  6,483  5,056  
Fisheries  3,382  7,828  5,420  9,420  6,528  4,358  
Forestry  1 492 0 0 1,726  1,270  
Mineral and mining resources  1,084  16,485  1,621  4,238  868 148 
Energy  65,789  64,876  121,478  34,777  51,791  56,211  
Industry  776 1,010  767 244 419 115 
Transport and storage  21,008  69,610  36,946  21,419  41,961  33,240  
Tourism  413 520 0 0 0 0 
Communications  204 6,877  1,763  171 4,038  959 
Banking and financial services  886 3,319  1,808  2,295  451 384 
Business and other services  646 9 0 0 110 0 
Trade policies and regulation   609 38 866 401 1,318  386 
Total Aid for Trade  119,302  184,681  177,332  79,408  115,694  102,127  
% of total ODA  29.1%  42.9%  37.9%  22.9%  35.7%  26.3%  
Source:  Aid-for-trade statistical queries database. Viewed at:  http://www.oecd.org/dac/aft/aid -for-
tradestatisticalqueries.htm . 
                                                
10 Mauritania became a Contracting Party to the GATT on 30  September  1963, under the provisions of 
Article XXVI:5(c).  
11 See in particular WTO (2015), Trade Policy Review - Madagascar. Viewed at: 
https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=Q:/WT/TPR/S318R1.pdf . WT/TPR/S/371/Rev.1 • Mauritania  
 
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  2.18.   As a least developed country benefiting from the Enha nced Integrated Framework 
(EIF) programme, Mauritania wa s the subject, in 2001, of a Diagnostic Trade Integration Study 
(DTIS), entitled "A Poverty  Focused Trade Strategy", which dealt specifically with the need for trade 
facilitation through customs reform, as well as identifying the main constraints on the gr owth of 
exports of fisheries and livestock products, and tourism.  
2.19.   The DTIS also contained a plan of action with horizontal and sector -specific priorities. This 
plan of action and nine priority projects were presented at a roundtable in 2002 to raise the 
necessary financial resources. Four projects were funded by the Integrated Framework Trust Fund 
(support for the Chamber of Commerce; an export promotion project; support for craft exports; and 
a project to mobilize interest among DTIS stakeholders to implem ent the DTIS priorities). However, 
implementation of the DTIS plan of action, including the action matrix, was deficient owing to a lack 
of governance and capacity, as indicated in an update of the DTIS, validated in 2016, under the title 
"Des rentes à cou rt terme vers un e croissance macroéconomique et  un développement durable 
fondé sur l'exportation " (From short -term rent -seeking towards macroeconomic growth and export -
based sustainable development ).12 A new Tier 1 institutional support project was approved  in 
November  2017. The Tier 1 projects already broadly identified in the 2001 DTIS were also approved 
in November  2017, which could allow for their implementation as well as for implementation of the 
2001 action matrix.  
2.3.2   Regional agreements  
2.3.2.1   Arab Maghreb Uni on 
2.20.   Mauritania is a founding member of the Arab Maghreb Union (AMU), established on 
17 February  1989 at a meeting in Marrakesh of the Heads of State of Algeria, Libya, Mauritania, 
Morocco and Tunisia. The objectives of the Union were the free movement of go ods and persons and 
a revision of customs regulations with a view to the establishment of a free -trade zone. However, 
the AMU is not yet operational. Despite having doubled between 2010 and 2016, the AMU's share of 
Mauritanian trade ( on an MFN basis , of co urse) is very small (about 0.1% of exports and 3% of 
imports).  
2.21.   Some 20 conventions and agreements have nevertheless been signed to date within the 
framework of the Union, of which 17 have been ratified by Mauritania. These include: the Treaty 
establishing the Arab Maghreb Union; an agreement on trade in agricultural products among 
AMU countries; an agreement on investment promotion and guarantees; an agreement on 
phytosanitary standards; an agreement on avoidance of double taxation and modalities of 
coopera tion in fiscal matters; a convention establishing a Maghreb investment and foreign trade 
bank; a trade and tariff convention and annexes; a convention on maritime cooperation; a 
convention on the organization of government procurement in the infrastructure  and public works 
sector; an agreement on the establishment of a Maghreb insurance and reinsurance committee; a 
protocol on certificates of origin; and a convention on mutual administrative cooperation for the 
prevention, investigation and repression of cu stoms offences. None of these conventions is currently 
being implemented.  
2.3.2.2   Economic Community of West African States (ECOWAS)  
2.22.   Mauritania was a founding member of the Economic Community of West African States 
(ECOWAS). It remained a member until December  1999, when it left. Eighteen years later, in 
September  2017, it concluded its Association Agreement with ECOWAS, under which it belongs once 
again to the Community's trade liberalization scheme and is due to apply its common external tariff 
(CET) as from January  2019. This Agreement, which was not available on a public website at 
December  2017, has reportedly been implemented, in p rinciple and on a provisional basis, since 
October  2017, when it was signed by all the members, pending its ratification by all the parties. The 
ECOWAS share of Mauritania's trade (on an MFN basis) grew strongly during the review period 
thanks to fish expo rts to Nigeria and Côte d'Ivoire, but nevertheless remains fairly limited 
(Chart  2.1). 
                                                
12 Online information viewed at: http://www.eif -mis.org/files/user/Mauritania_DTISU_2016.pdf . WT/TPR/S/371/Rev.1 • Mauritania  
 
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  Chart 2.1 Trade, 2011 -2016  
(US$ million)  
 
Source:  WTO Secretariat calculations based on data from the UNSD Comtrade datab ase; and United Nations, 
ITC TradeMap.  
2.3.2.3   Relations with the European Union  
2.23.   The recent Association Agreement between Mauritania and the ECOWAS Member States 
(Section 2.3.2.1) was necessary to the Economic Partnership Agreement (EPA) between West  Africa 
and th e European Union, Mauritania being one of the 79 ACP co untries with which the 
European  Union concluded the Cotonou Agreement, which was signed on 23  June 2000 at Cotonou 
(Benin), covers the period up to 2020, and provides that regional EPAs must take over from its 
trade -related provisions as from 1  January  2008. Mauritania is one of the 16 States of the 
"West  Africa" group in the regional EPA negotiations; however, it had not yet signed the EPA by the 
end of March  2018. A €195-million National Indicative Pr ogramme 2014 -2020 has been signed 
between Mauritania and the EU within this framework .13 Its three main thrusts are food security and 
sustainable agriculture; the rule of law; and health.14 
2.3.2.4   Relations with the United States of America  
2.24.   Mauritania imports a significant share of its goods from the United States (Chart 2.1), under 
MFN conditions, the main products being mining machinery and vehicles, and petroleum products. 
As regards exports to the United States, throughout the period 2011 -2017 Mauritania was one of 
the countries eligible for the programme set up by the United States under the African Growth and 
Opportunity Act (AGOA).15 After losing that status in January  2009 following the coup d'état in 
August  2008, the country then recovered it in January  2010. The countries covered by the AGOA 
enjoy duty -free, quota -free access to the United States market for a range of goods, including 
selected agricultural and textile products. In 2016, the bulk of Mauritanian exports to the 
United  States (worth about US$4 8 million in 2013), particularly crude oil products (HS  Chapter  27), 
entered the United States under the AGOA regime. To be eligible for the AGOA, African countries 
                                                
13 Online information viewed at: https://eeas.euro pa.eu/sites/eeas/files/20150422_fr.pdf . 
14 Online information viewed at: https://eeas.europa.eu/sites/eeas/files/20150422_fr.pdf . 
15 Online information about the AGOA, viewed at: https://agoa.info/about -agoa.html . 
43.9%42.0%51.7%
31.3% 26.3% 
35.3%5.1% 5.5%3.9%
6.1%
5.2%
8.9%2.6% 3.3% 3.0% 
4.0%
14.2%
6.9%2.7% 2.2%1.2%
1.0%1,0% 
1.4% 
05001,0001,5002,0002,5003,0003,5004,0004,500
2011 2012 2013 2014 2015 201636,9% 44,1% 50,5%
32,7% 
31,6% 36,9% 38,3% 24,5% 20,2% 
22,3 
28,621,42,3% 3,5% 
3,7% 
8,4% 
8,2% 
9,2%
05001,0001,5002,0002,5003,000
2011 2012 2013 2014 2015 2016ImportationsExportations
ECOWAS/WAEMU
AMUChina
United Arab Emirates United States EU-28Rest of world Japan Switzerland36.9% 44.1% 50.5%
32.7% 
31.6% 36.9% 38.3% 24.5% 20.2% 
22.3% 
28.6%21.4%2.3% 3.5% 
3.7% 
8.4% 
8.2% 
9.2%
05001,0001,5002,0002,5003,000
2011 2012 2013 2014 2015 2016Imports ExportsWT/TPR/S/371/Rev.1 • Mauritania  
 
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  must make progress in: eliminating discriminatory barriers to United States trade and inves tment; 
protecting intellectual property; combating corruption; protecting human  and workers' rights; and 
removing certain practices of child labour.  
2.3.3   Other bilateral trade agreements  
2.25.   Mauritania has concluded various trade agreements within the framework of joint bilateral 
cooperation commissions. Four of those agreements (with Algeria (1997), The Gambia (2001), 
Morocco (1988) and Tunisia (1988)16 contain lists of products that are supposed to benefit from 
tariff concessions, which are not applied. The other c ountries with which Mauritania has signed such 
agreements are China, Kuwait (2006), Qatar (2006) and  Turkey (2005).  
2.4  Investment regime  
2.4.1   Business environment  
2.26.   The World Bank's Doing Business  report shows a net improvement in the business 
environment, with Maur itania ranked 150th out of 190 in 2018 (165th out of 183 in 2010); the main 
problems still remaining in 2018 are those of taxation (see below) and cross -border trade. In its 
report, the World Bank notes that almost 60% of Mauritanian companies identified corruption as a 
major problem, with almost 40% of them identifying the judicial system as a significant obstacle. 
Mauritania remains one of the lowest -ranked countries (133rd out of 137 countries considered in 
2017-2018) in the World Economic Forum's Globa l Competitiveness Index, this being a slight 
improvement on its ranking for 2016 -2017 (136th out of 137). However, the trend since 2011 
(135th out of 138) is not one of significant improvement in relation to the other countries surveyed.17 
The most problema tic factors for doing business, as identified by th e Forum, are presented in 
Chart  2.2. A number of other observers in Mauritania continue to raise concerns about the lack of 
good governance and high level of corruption. Mauritania has not signed the OECD Convention on 
combating bribery of foreign public officials in international business transactions.18 
Chart 2.2 Most problematic factors for doing business in Mauritania  
 
Source:  World Economic Forum, The Glob al Competitiveness Report 2017 -2018. 
                                                
16 Online information viewed at: http://www.commerce.gov.tn/Fr/mauritanie_11_342 . 
17 World Economic Forum (2017), The Global Competitiveness Report 2017 –2018. Viewed at:  
http://www3.weforum.org/docs/GCR20172018/05FullReport/TheGlobalCompetitivenessR eport 
2017%E2%80%932018.pdf . 
18 Online information from the OECD, viewed at: http://www.oecd.org . 
25.9
21.9
19.7
11.1
5.7
3.0
2.8
2.7
1.7
1.6
1.1
1.0
0.7
0.6
0.5
0.0
0 5 10 15 20 25 30Access to financing
Corruption
Tax rates
Inflation
Inefficient government bureaucracy
Political instability
Inadequate supply of infrastructure
Inadequately educated workforce
Poor work ethic in national labour force
Government instability/coups
Foreign currency regulations
Tax regulations
Restrictive labour regulations
Insufficient capacity to innovate
Crime and theft
Poor public health
(Score)WT/TPR/S/371/Rev.1 • Mauritania  
 
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  2.27.   Mauritania has been taking steps to improve governance since 2005, for example by acceding 
to the Extractive Industries Transparency Initiative (EITI) (Section 4.4), and by adopting, in 2007, 
a Code of Ethics requiring a declaration of assets from public officials; a Law on the assets of senior 
government officials; and a law criminalizing bonded labour, which was strengthened in 2012 by an 
amendment abolishing the ten -year limitation period. Mauritania ha s also joined t he new 
Fisheries  Transparency Initiative (Section 4.1.2.3).  
2.28.   As can be seen from Chart 2.2, the tax burden and tax regulations are obstacles referred to 
by investors (Section  1).19 Tax liabilities are assessed on the basis of the nature of the income in 
question rather than the legal status of the taxpayer (natural or legal person). The tax on industrial 
and commercial profits (BIC) is set at 25%. The tax on non -commercial profits (BNC) is charged at 
30%, which implies a relatively high tax burden, despite th e rate having being reduced from 35% 
in 2015. Moreover, individuals and legal entities liable for taxation on actual earnings are subject to 
a minimum flat -rate tax (IMF) at a rate of 2.5% of the turnover for the previous financial year, with 
a minimum lev iable amount of 750,000 ouguiyas (about US$2,100). The IMF is fully deductible from 
the BIC tax. Amounts paid in excess appear to be counted as credit towards subsequent payments. 
In other words, the IMF is still payable even when a taxpayer re cords losses . However, the 2.5%  IMF 
is also payable on the c.i.f. customs value of imports, inclusive of tax (Section 3.2).  
2.29.   The labour legislation acts as a further disincentive to investment, except within the 
framework of the Investment Code (see below). In practice, the labour market is supplied mainly by 
the informal sector, which accounts for 75 % to 80% of jobs.20 The 2004 Labour Code applies to all 
Mauritanian or foreign workers employed by a public or private enterprise, whether Mauritanian or 
foreign. It  provides, however, for a relatively burdensome and complex procedure involving 
indefinite contracts (CDI) and fixed -term contracts (CDD). A CDD can be renewed only once and has 
a total duration of two years. Any CDD signed for a period longer than three m onths, or requiring 
the worker to find accommodation away from home, must be approved by the Labour and 
Social  Security Inspectorate. The continuation of services after a CDD has expired entitles the worker 
to a CDI contract. According to the World Bank's Doing Business  indicator, hiring costs are moderate, 
the minimum monthly wage for full -time work being in the order of US$91 in 2017, as against 
US$104 in 2014.  
2.30.   The modalities for issuing a work permit to foreign workers, which were previously set by a 
1974 decree, are now regulated by a 2009 decree which has simplified a number of areas.21 This 
decree has reduced the types of work permit from three to two: A and B. The A -permit  authorizes 
the holder to occupy a specific job in the employ a specific employer . It cannot exceed two years 
but is renewable, adding to the bureaucratic red tape. One of the conditions for its issuance is that 
the post in question cannot be filled by a Mauritanian worker. A B -permit authorizes the holder to 
occupy any wage employment  in the service of any employer established in Mauritania. It is issued 
on a reciprocal basis to any worker who is a national of a State that has signed relevant agreements, 
treaties or conventions with Mauritania. At November  2017, no such agreement had b een signed. A 
B-permit can also be granted to any salaried or self -employed worker having resided without 
interruption and worked in Mauritania for at least eight full years.  
2.31.   A five -year land reform programme was launched in 2016 with assistance from the 
World Bank and the African Development Bank, starting from the recognition that an appropriate 
land tenure policy could make a significant contribution to achieving the goal of food security. 
According to a recent United Nations report, the land tenure syst em is one of the three main factors 
perpetuating the extreme poverty in which three quarters of the Mauritanian population live. 
                                                
19 The basic legislation governing tax policy consists of the General Tax Code of 1982, as amended 
annually, and Law No.  94-010 of 1994 introducing VAT, as amended by subsequent finance laws. 2013 edition 
viewed at: http://www.investinmauritania.gov.mr/IMG/pdf/Code_General_des_Impots -2013.pdf . 
20 Mauritanian Observatory for Human Rights and Democracy (2016), Report on the implementation in 
Mauritania of the International Convention on the Protection of the Rights of All Migrant Workers and Members 
of Their Families. Viewed at: 
http://ww w.ohchr.org/EN/NewsEvents/Pages/DisplayNews.aspx?NewsID=19803&LangID=E . 
21 Decree No.  2009-224 of 29  October  2009, repealing and replacing Decree No.  74-092 of 
19 April 1974, establishing the conditions of employment of foreign workers and instituting the w ork permit for 
foreign workers. Viewed at: http://www.ilo.org/dyn/natlex/natlex4.detail?p_lang=fr&p_isn=84146 . WT/TPR/S/371/Rev.1 • Mauritania  
 
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  Land ownership is governed by a 1983 ordinance and by an implementing decree issued in 2010 .22 
A new Code of Real Rights was ado pted in May  2017, introducing a mechanism for the settlement 
of land disputes; however, it had not yet come into effect by March  2018. The National Land 
Development Agency is responsible for the management of land tenure in each region.23 
2.4.2   New Investment Cod e 
2.32.   Since 2012, domestic and foreign private investment in Mauritania has been regulated by a 
new law, accompanied by an implementing decree.24 Its purpose is to encourage the investment of 
domestic and foreign capital, to safeguard such investment, and to fa cilitate the related 
administrative procedures. Filing for approval is not a requirement for an investor to be able to set 
up business in Mauritania but is mandatory if the investor wishes to take advantage of the privileges 
under the Code; any investor wi shing to benefit from the Code's provisions must file an application 
for an investment certificate with the Directorate -General for Promotion of the Private Sector 
(Ministry of the Economy and Finance), via the single window for investment. Approvals grant ed 
prior to the entry into force of the Code remain valid until their original date of expiry.  
2.33.   The Code applies to all sectors except trade (purchase for resale in the same state on the 
local market); activities governed by the law regulating banking, incl uding leasing; activities 
governed by the regulations in force on insurance and reinsurance; and activities governed by the 
legislation on mining and hydrocarbons. It is therefore possible that most large -scale investments, 
particularly in the mining secto r, are still being made under agreements that lie outside the scope 
of the Code.  
2.34.   Title II of the law sets out the guarantees, rights and freedoms of enterprises in regard to 
access to raw materials, freedom of exchange, and transferability of capital and r emuneration (for 
foreign investors), as well as against any measure of nationalization, expropriation or requisition. 
Equal treatment of nationals and foreigners is stipulated. Moreover, the stability of legal, tax and 
customs conditions is guaranteed for a period of 20 years as from the date on which the investment 
certificate is issued; and the investor benefits automatically from any favourable change in tax or 
customs conditions during the period of validity of the approval.  
2.35.   The company may engage expat riate employees in key posts accounting for up to 10% of the 
management. In such cases, due authorization and a work permit must be obtained, subject to 
equivalent national skills not being available (Section 2.4.2 ). The gross salary of such expatriate 
employees is taxed at 20%.  
2.36.   Provision is made for three new preferential regimes: the SME regime (RPME); the special 
economic zones, which include the export free zones (ZFEs) and the development hubs outside 
Nouakchott (PDHNs); and establishment agreements. T he free points regime that existed under the 
former code for companies engaged solely in exportation has been abolished. Whichever the regime, 
however, profits are taxed under the ordinary law regime.  
2.37.   The RPME applies to any investment between 50 and 200  million old ouguiyas (about 
US$143,000 to US$571,000) by a company liable for taxation on actual earnings and generating at 
least ten direct jobs. Among the benefits, a company under the RPME regime may, for a one -off 
payment of fiscal import duty at 3.5% ( which is reportedly not applied by the Customs), import its 
capital goods (as listed in an Order of the Minister of Finance). Once operational, it can also benefit 
from the RPME for its spare parts. However, industrial inputs are subject to the rates stipu lated in 
the customs tariff throughout the approval period.  
                                                
22 Decree No.  2010-080, repealing and replacing Decree No. 2000/089 of 17  July 2000, implementing 
Ordinance No.  83-127 of 5  June 1983 on the reorganization of land tenure and State holdings. Viewed at: 
http://anac.mr/ANAC/JOf/2010/1216%20fr%20sc.p df. 
23 Decree No.  2006–078 of 18  July 2006 creating the National Land Development Agency (ANAT) and 
establishing the rules for its organization and operation. Viewed at: 
http://extwprlegs1.fa o.org/docs/pdf/mau136481.pdf . 
24 Law No.  2012-052 containing the Investment Code, viewed at: 
http://investmentpolicyhub.unctad.org/InvestmentLaws/laws/131 ; and Decree No.  2012-282 of 
18 December  2012, viewed at: http://www.rimgerddes.org/wp -content/uploads/2014/01/JO1281.pdf . WT/TPR/S/371/Rev.1 • Mauritania  
 
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  2.38.   ZFEs may be private companies or public -private partnerships. The investment must be 
greater than 500  million ouguiyas (about US$1,430,000) and create at least ten permanent jobs, 
and the company must "show evidence of an export potential of at least 80%". The ZFE enjoys 
exemption from taxes based on wages and staff costs; business tax; property tax on developed 
land; property tax on undeveloped land; and the licence fee. All these taxes are replac ed by a single 
communal tax which may not exceed 5 million ouguiyas (about US$14,000). ZFEs are subject to 
industrial and commercial profits tax under the ordinary law regime. The customs concessions 
consist in total relief from import duties and taxes on capital goods, equipment and utility vehicles 
intended for use in production ( as listed in an order of the Minister of Finance); and in exemption 
from export  duties and taxes.  
2.39.   The Investment Code does not apply to the Nouadhibou free zone, where the regime  is even 
more favourable than the ZFE regime. Any investment in the Nouadhibou ZFE must be registered 
with the Nouadhibou Free Zone Authority, which is under the supervision of the Office of the 
President.  
2.40.   The PDHN regime applies to any new investment made  within a PDHN and exceeding 
50 million ouguiyas (about US$143,000) by a company generating at least ten permanent jobs. The 
import concession under the RPME consists in duty -free importation of approved equipment, inputs 
being subject to the ordinary law regime. Furthermore, new companies and extensions of existing 
companies benefit, provided at least ten additional permanent jobs are created, from total exemption 
from the BIC tax for a period of eight years.  
2.41.   In its Title III, the Investment Code provides for the possibility of concluding establishment 
agreements for substantial investment in the following areas:  
• agriculture, except for the purchase of land (5  billion ouguiyas (US$14.3  million), 
100 direct jobs, at least 1,000 indirect jobs);  
• processing of livestock products (1  billion ouguiyas (US$2 .8 million), 50 direct jobs, 
at least 200 indirect jobs);  
• the onland fisheries products industry, with the exception of fish meal (5  billion ouguiyas 
(US$14.3  million), 500 direct jobs, at least 2,000 indirect jo bs); 
• development of small -scale and inshore fishing ( 2 billion  ouguiyas (US$5.6  million), 
100 direct jobs, at least 500 indirect jobs);  
• industrial and manufacturing units (2  billion ouguiyas (US$5.6  million), 50 direct jo bs, 
at least 200 indirect jobs);  
• generation of renewable – wind and solar – energy (500  million ouguiyas (US$1.4  million), 
50 direct jobs, at least 100 indirect jobs; and  
• the hotel trade and tourism outside Nouakchott (500  million ouguiyas (US$1.4  million), 
20 direct jobs, at least 50 indir ect jobs).  
2.42.   Establishment agreements are for a period of 20 years. No exemption is possible in regard 
to: VAT; the tax on wages and salaries; the BIC tax (apart from the above -mentioned concessions 
for investment outside Nouakchott); or communal taxes.  
2.43.   Finally, the Code sets out procedures for the settlement of disputes between foreign investors, 
or companies under foreign control established in Mauritania, and the Mauritanian authorities, in 
addition to the traditional judicial channels: through conciliatio n or arbitration, on the basis of an 
agreement between the two parties; or of investment protection agreements and treaties concluded 
between Mauritania and the State from which the investor originates; or through arbitration by the  
International Chamber o f Mediation and Arbitration of Mauritania (CIMAM) or the International 
Centre for Settlement of Investment Disputes (ICSID).  WT/TPR/S/371/Rev.1 • Mauritania  
 
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  2.44.   Although not provided for in the new Code, a dispute may also be settled through the 
establishment of an ad hoc tribunal constitute d in conformity with the arbitration rules of the 
United  Nations Commission on International Trade Law (UNCITRAL).25 Mauritania is also a member 
of the Multilateral Investment Guarantee Agency (MIGA), which insures foreign direct investment 
against politica l risks.26 
2.45.   The new Investment Code provides for the simplification of administrative procedures through 
the single window for investment, which is  responsible for receiving, providing guidance and 
information to, and assisting investors, and for registering  investments. Since it centralizes the 
formalities required for the granting of concessions, this window could also serve to facilitate the 
issuing of work permits, including for the investors themselves, and the issuance of residence 
permits, thereby redu cing the duration and complexity of the corresponding procedures for foreign 
investors. As things stand under the current foreign worker employment regime, the employer files 
work permit applications on a case -by-case basis, and must provide a job descript ion and the 
justification for not hiring a Mauritanian worker. The relevant government agency then reviews the 
applications, which is generally a fairly lengthy and costly procedure.  
2.4.3   International investment conventions and agreements  
2.46.   Mauritania has conclu ded some 20 bilateral investment promotion and protection 
agreements .27 In March  2018, such an agreement was concluded with Turkey. According to UNCTAD, 
most of the agreements have not been ratified. They reportedly contain very little detail and basically 
stipulate fair and equitable treatment; post -establishment national tr eatment; MFN  treatment; 
protection against expropriation; the right to repatriate profits and the capital initially invested; and 
recourse to international arbitration.  
2.47.   Mauritania reports that it has also signed four double taxation agreements, with 
Algeri a (2016); France (1967)28 ; Senegal (1971); and Tunisia (1986).  
                                                
25 Online information from the United Nations Commission on International Trade  Law (UNCITRAL), 
viewed at: http://www.uncitral.org . 
26 Online information from MIGA, viewed at: https://www.miga.org . 
27 UNCTAD, Investment Policy Hub. Viewed at: 
http://investmentpolicyhub.unctad.org/IIA/CountryBits/133#iiaInnerMenu . 
28 Online information viewed at: 
https://www.impots.gouv.fr/portail/files/media/10_conventions/mauritanie/mauritanie_convention -avec-la-
mauritanie_fd_1942.pdf . WT/TPR/S/371/Rev.1 • Mauritania  
 
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  3  TRADE POLICIES AND PRACTICES BY MEASURE  
3.1  Measures directly affecting imports  
3.1.1   Customs procedures, valuation and requirements  
3.1.  In principle, trading activities are open to Maurit anians and foreigners without distinction. All 
regular importers must be enrolled in the Central Importers Register. If they import at least 
30 million old ouguiyas (US$86,000) worth per year, they must obtain a tax registration number 
(NIF) from the Custo ms. Every enterprise whose capital exceeds 5  million old ouguiyas (US$14,000) 
must possess an NIF, as must State suppliers. All NIFs, whatever the sector, have been unified since 
2011.  
3.2.  Since its last TPR in 2011, Mauritania has taken steps to facilitate tr ade and reduce the related 
costs, including import clearance times. In particular, trade facilitation measures were introduced 
following the adoption of a new Customs Code, which repealed and replaced the Law of 1966. These 
measures were designed to make t he clearance system paperless by processing customs documents 
electronically.1 The implementing texts are in preparation. Among the innovations of the Code, the 
status of approved economic operator (AEO) was in the planning stage in March  2018.  
3.3.  The simplif ication of customs procedures has enabled progress to be made in computerization, 
with the switching of all the customs offices using the automated customs system ASYCUDA++ over 
to ASYCUDA WORLD since January  2016. According to the authorities, 90% of cust oms offices are 
computerized, which is equivalent to 99% in terms of transactions. Mauritania has 27 customs offices 
across the country, of which seven are specialized in the following areas: three in mining, one in 
fishing, one in the Nouadhibou free zone , and two in hydrocarbons.  
3.4.  Clearance formalities have been speeded up with the possibility of using an electronic manifest 
covering all transactions for both imports and exports. There is a project for enabling all the 
documents that accompany the manifest  also to be provided in electronic form. The authorities are 
currently introducing scanning of the accompanying documents, with the paper documents being 
used for checking purposes.  
3.5.  A single window called "Single Fees and Taxes" (RTU) was set up in June  2016 for the payment 
of non -customs taxes paid to the Chamber of Commerce, the transport authority and the urban 
commune of Nouakchott (550 old ouguiyas (US$1.6) per tonne). It is attached to the clearance 
chain. Electronic payment is not being used. The com puterization of declarations has considerably 
simplified customs procedures and, according to the authorities, the time they take has been reduced 
from 48 hours in 2011 to two hours, thanks to the switch -over to ASYCUDA WORLD. Moreover, this 
ASYCUDA WORLD system provides a specific AEO module. A unit was in place for studying the 
eligibility criteria for AEO status.  
3.6.  For every import or export operation, the goods must be declared by approved customs clearing 
agents or persons specially authorized to clear g oods under conditions laid down by decree.2 The 
procedure begins with the file being transmitted to the approved customs clearing agent, the issuing 
of the declaration and its input into ASYCUDA WORLD. According to the World Bank's 2017 
Doing  Business  report, the adoption of ASYCUDA WORLD has made it possible to speed up the 
processing of import and export documents.3 
3.7.  Efforts have been made to reduce the documentation required for imports and exports. 
According to Article 113 of the new Customs Code, a "det ailed declaration" must be lodged for all 
imported goods, together with the following documents: the commercial documents attesting to the 
purchase of the goods; the transport documents; and the sanitary/phytosanitary certificate, where 
appropriate. There is a data -processing charge of 3,000 old ouguiyas (US$8.6) per declaration.  
                                                
1 Law No.  2017/035 of 21  December  2017 repealing and replacing  the Law of 1966. This text has not 
been published on an official website.  
2 Decree No.  84.052 of 12  March  1984 as amended by Decree No.  2006-123 of 14  December  2006.  
3 Online information from Doing Business , viewed at:  
 http://www.doingbusiness.org/~/media/WBG/DoingBusiness/Documents/Annual -
Reports/English/DB17 -Report.pdf . WT/TPR/S/371/Rev.1 • Mauritania  
 
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  3.8.  The clearance procedure comprises an examination of the declaration, an inspection (possibly 
with a physical examination of the goods), checking of the manifests/freight lists, and  the payment 
of customs duties and taxes. There has been a relative improvement in the examination of the goods 
as a result of a relaxation of inspection depending on the quality and content of the information 
entered in the declaration.  
3.9.  The new Customs Co de (Article 117) provides for simplified clearance procedures, including 
the possibility of posting security, with the detailed declaration to follow later. Under Article 123 of 
the new Code, simplified clearance procedures may be applied to take into acco unt the specific 
characteristics of certain sectors of activity and in accordance with the conditions laid down by orders 
issued by the Minister responsible for finance. The National Industrial and Mining Company (SNIM) 
is a beneficiary of these facilities  (Section 4.4). The simplified declarations lodged for split or phased 
imports and exports do not require all the statements or documents listed in the regulations in force. 
Where non -customs controls are necessary, with notification of the results of an a nalysis, the 
procedure may last up to seven days.4 
3.10.   The pre shipment inspection programme implemented since 1994 by the Société générale de 
surveillance (SGS) was abolished in 2014. According to the authorities, this was a very expensive 
programme and the cu stoms administration now takes care of customs valuation and tariff 
assignment. The role of the National Value Office, established in 2015, is to support the Customs in 
re-assuming the task of customs valuation, with the compilation of a consultation datab ase 
containing the declarations from ASYCUDA WORLD.  
3.11.   A multi -year technical assistance programme (PPAT) was set up with the aid of the IMF in 
2014 and will continue until March  2018, to support and train inspectors and upgrade customs 
officers. Initially, t his programme involved a choice of three products for applying the transaction 
value. It was then expanded to eight products (hydrocarbons, new vehicles, clinkers, 
telecommunications, rice, cigarettes, iron bars, and condensed milk), which generate the mos t 
revenue. The list will be further expanded to 23  products by the time the PPAT ends in March  2018. 
The products selected will have to be accompanied by an invoice. The inspector must document his 
choice of the method to be used.5 
3.12.   Since the switch -over to  ASYCUDA++ in 2010, goods have, in principle, been cleared through 
customs by means of four channels: a red channel (high -risk, for 40% of the goods) necessitating 
a physical inspection of the documents and the goods before clearance; a yellow channel 
(med ium-risk, 40%), meaning clearance on the basis of a documentary inspection; a green channel 
(low-risk, 10%), for clearance without the need for inspection; and a blue channel (10%) for 
deferred control (rapid release). However, in December  2017, there was no risk analysis, with 
selectivity criteria, in place. In practice, inspections are rare and not based on scientific facts. Thus, 
the decision to inspect the goods depends mainly on the experience of the inspectors. According to 
the authorities, 60% of goo ds are not inspected.  
3.13.   Scanners are available for carrying out free inspections in the four airports and the port of 
Nouakchott (currently out of service). Two truck -mounted mobile scanners are supposed to cover 
the road network.  
3.14.   In principle, all imports r equire an authorization issued by the Ministry of Trade. However, in 
practice, this authorization is not required at clearance. New importers often ask for this 
authorization at the request of their suppliers or because of their lack of familiarity with th e market.  
3.15.   To facilitate clearance, economic operators are allowed to establish warehouses, clearance 
areas and container terminals to provide for the temporary storage of imports (which are not to be 
declared in detail immediately) and goods that have gone  through the declaration formalities and 
have been assigned to a customs export or re -export procedure. The legal provisions are contained 
in Articles 105 to 110 of the new Customs Code. The concessionaires  of these sites must, by way of 
guarantee, submit an annually renewable general customs bond. Operators have 15 days within 
                                                
4 According to the United Nations report "International transport and trade facilitation in North Africa", 
2015, and the Doing Business  report for 2014.  
5 Order No.  239/MF/DGD/2013.  WT/TPR/S/371/Rev.1 • Mauritania  
 
- 33 - 
 
  which to lodge the customs declaration. Nine operat ors on clearance areas and four  operators for 
warehouses were active at the end of 2017.  
3.16.   The provisions of the WTO Agreement on Cus toms Valuation have been incorporated in the 
Customs Code since 2002. According to the authorities, Mauritania no longer resorts to minimum 
import values and applies the WTO Agreement. However, for used cars, the Argus (trade -in) 
minimum import value is st ill employed.   
3.17.   In cases of infringement of the Customs Code and other import regulations, the sanctions 
range from the imposition of a fine of from 10,000 old ouguiyas (US$29) to 100,000 old ouguiyas 
(US$290) to confiscation of the goods and means of trans port, or the imposition of a fine equal to 
four times the amount of the duties and taxes owed on the goods imported, depending on the 
seriousness of the offence. The penalty for smuggling is imprisonment for a maximum of three  years.  
3.18.   In the event of appeal s arising from a possible dispute, the new Customs Code provides for 
the creation of two dispute settlement bodies: the National Commission for the Arbitration of 
Customs Disputes and the Administrative Commission for Concili ation and Settlement of 
Customs  Disputes. At present, according to the authorities, amicable settlements are still very 
widespread. If the parties are not satisfied with the amicable settlement, the case is brought before 
a Values Committee and, as a last resort, before the courts.  
3.19.   According to the United Nations report on international transport and trade facilitation in 
North  Africa, the absence from Mauritanian border posts of certain non -customs control services 
(technical control and analysis of food exports, sanitary and phytosanit ary controls) and the fact 
that the various services (customs, health, immigration, security) are not all located in a single place 
are largely responsible for the relatively poor performance of the border administrations. Moreover, 
the negative impact of this dispersion of the control services along the formalities chain is worsened 
by a lack of personnel or staff motivation at certain crossing points at which significant peaks in 
traveller and goods traffic are regularly recorded.  
3.20.   Likewise, because of the ir location, some crossing points suffer from harsh weather conditions 
and frequent cuts in the power supply or network connections, with a corresponding reduction in the 
quality of the services provided, not to mention the average age of the computer equi pment made 
available to the border administrations. Mauritania does not apply any international or bilateral 
transit convention.  
3.21.   In March  2018, Mauritania had not yet ratified the WTO Trade Facilitation Agreement.  
3.1.2   Rules of origin  
3.22.   Mauritania has not made an y notification to the WTO concerning preferential or 
non-preferential rules of origin.6 However, Article 25 of the new Customs Code contains provisions 
relating to the determination of the origin of a product. They define the country of origin of a product  
as that in which it was wholly obtained, that is to say, in which the product was harvested, raised or 
extracted from the soil. The origin criteria for processed products have not been defined by the 
Customs Code.  
3.23.   The rules to be followed for the purpose of determining the origin of goods obtained in a 
country using products harvested, raised, extracted from the soil or manufactured in another country 
are established by agreements concluded by Mauritania with States or groups of States or by decree, 
on the  proposal of the Minister responsible for finance. The provisions that bind Mauritania where 
rules of origin are concerned are those contained in its Association Agreement with ECOWAS 
(preferential rules of origin, Article 5 (b). Certificates of origin for products exported within the 
context of tariff preferences accorded to Mauritania must be validated by the Mauritanian Customs.  
                                                
6 WTO document G/RO/78 of 10  November  2016.  WT/TPR/S/371/Rev.1 • Mauritania  
 
- 34 - 
 
  3.1.3   Customs duties  
3.1.3.1   MFN applied tariff  
3.24.   The tariff communicated by Mauritania for the year 2017 is based on the 2012 version of the 
Harmonized Commodity Description and Coding System (HS). Called the fiscal import duty (DFI), it 
is ad valorem  on all lines and comprises four rates (zero, 5%, 13% and 20%). Apart from the DFI, 
the Government collects a uniform statistical fee of 1% on more than 90% of tariff lines. The 
Association Agreement with ECOWAS provides for Mauritania to implement the ECO WAS CET by 
1 January  2019 at the latest; 70% of Mauritania's 2017 MFN tariff corresponds to the ECOWAS CET 
(see below). However, the Association Agreement does not mention the CET's accompanying 
measures.7 
3.25.   The 5,457 ten -digit tariff lines are distributed a s follows (Chart  3.1): 
• 205 tariff lines, at the zero rate (zero category), relating to essential products of a social 
nature comprising health, educational, cultural and informational articles, together with 
inputs and equipment for agriculture, livestock and fishing;  
• 2,163 tariff lines, at the 5% rate (category 1), intended for basic commodities, 
unprocessed raw materials and capital goods;  
• 957 tariff lines, at the 13% rate (category 2), relating to semi -finished products and 
industrial inputs;  
• 2,113 tarif f lines, at the 20% rate (category 3), reserved for end -consumer products and 
other products not included in the other categories;  and 
• 19 tariff lines for which the rates are missing.  
3.26.   With the application of the 2017 tariff, the average rate of 12% remaine d almost identical 
with that of the tariff applied in 2010 (12.1%) (Table 3.1). The highest average rates are those 
applied to beverages and tobacco (20%), clothing (20%), and fish and fishery products (19.8%). 
The average tariff protection for agricultura l products (WTO definition) declined slightly, whereas 
that accorded to other products remained unchanged. On average, the tariff rates have fallen by 
more than two percentage points on oilseeds, fats and oils; and 1.3  percentage points on cereals 
and othe r preparations. The average tariff protection increased by 2.5 percentage points on dairy 
products and 1.6 percentage points on beverages and tobacco (Chart 3.2).  
                                                
7 For a description of the ECOWAS CET accompanying measures, see WTO (2018), Trade Policy Review 
of Guinea. Viewed at: https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename= Q:/WT/TPR/S370R1.pdf . WT/TPR/S/371/Rev.1 • Mauritania  
 
- 35 - 
 
  Chart 3.1 Breakdown of applied MFN tariff rates, 2017  
Number of tariff lines  
 
Note:  The figures in parentheses correspond to the percentage of total lines. The figures do not add up to 
100% because of the missing tariffs (19 lines).  
Source:  WTO Secretariat calcula tions based on data provided by the authorities.  
3.27.   When the ISIC definition is used, manufactured products remain the most protected (with an 
average tariff of 12.3%), followed by agriculture (10.4%) and, finally, mining and quarrying (4.9%) 
(Table 3.1).  
Chart 3.2 Applied MFN duty rates, by WTO product group, 2010 and 2017  
(%) 
 
Note:  The tariff average calculations are based on 2010 (HS -07 nomenclature) and 2017 
(HS-12 nomenclature).  
Source:  WTO Secretariat calc ulations based on data provided by the authorities.  
(3.7)(39.6)
(17.5)(38.7)
05001,0001,5002,0002,500
0% 5% 13% 20%
0510152025
1 2 3 4 5 6 7 8 910 11 12 13 14 15 16 17 18 19 20 21 22 23 242010 2017 Average applied rate
2010 -12.1%
2017 -12.0%
1. Agriculture
2. Products of animal origin
3. Dairy products
4. Fruit, vegetables, plants
5. Coffee, tea
6. Cereals and other    
preparations
7. Oilseeds, fats  & oils8. Sugar and confectionery
9. Beverages and tabacco
10. Cotton
11. Other agricultural 
products
12. Non -agricultural products
13. Fish and fishery products
14. Metals and minerals15. Chemical products
16. Wood, paper, etc.
17. Textiles
18. Clothing19. Leather, footwear, etc.
20. Non -electrical machinery
21. Electrical machinery
22. Transport equipment
23. Other manufactured 
articles n.e.s.
24. PetroleumWT/TPR/S/371/Rev.1 • Mauritania  
 
- 36 - 
 
  3.28.   The rate dispersion has clearly deteriorated, with a coefficient of variation that has increased 
from 0.57 with the 2010 applied tariff to 0.59 with that for 2017. However, the proportion of 
international  tariff peaks has remained almost the same with 38% of the total number of lines under 
the 2010 applied tariff as against 38.7% in 2017. Global tariff escalation in 2017 remains comparable 
with that in 2010 with a slightly higher rate for raw materials. In  other words, nominal and effective 
protection levels remain comparable with those of 2010.  
Table 3.1 Structure of MFN duties, 2010 and 2017  
  
2010  2017  Bound duty 
ratesa 
1. Bound tariff lines (% of total lines)  N/A N/A 41.1 
2. Simple average of applied MFN rates  12.1 12.0 20.4  
Agricultural products (WTO definition)  11.6 11.2 38.5  
Non-agricultural products (WTO definition)  12.2 12.2 11.0  
Agriculture, hunting, forestry and  fishing (ISIC 1)  9.5 10.4 39.9  
Mining & quarrying (ISIC 2)  5.0 4.9 0.0  
Manufacturing (ISIC 3)  12.4 12.3 17.4 
3. Duty -free tariff lines (% of all tariff lines)  2.0 3.8 0.8 
4. Simple average rates (dutiable lines)  12.3 12.5 20.8 
5. Non -ad valorem  duties (% of all tariff lines)  0.0 0.0 0.0 
6. Tariff quotas (% of all tariff lines)  0.0 0.0 0.0 
7. National tariff peaks (% of all tariff lines)b 0.0 0.0 1.8 
8. International tariff peaks (% of all tariff lines)c 38.0 38.7 19.2 
9. Global standard deviation of applied rates  6.9 7.1 17.8 
10. Coefficient of variation  0.6 0.6 0.9 
11. "Nuisance" applied rates (% of all tariff lines)d 0.0 0.0 0.0 
Note:  The 2010 tariff consists of 5,268 tariff lines (ten -digit, in accordance with the HS -07 nomenclature).  
 The 2017 tariff consists of 5,457 tariff lines (ten -digit, in accordance with the HS -12 nomenclature).  
 Calculations based on the national tariff line level.  
 In the 2017 tariff the rates are missing for 19 tariff lines.  
N/A Not applicable.  
a The final bound rates are based on WTO, c onsolidated tariff schedule (CTS) database 
(5,343  eight-digit tariff lines, except for 1302190001 and 1302190002 (ten -digit), in accordance 
with the HS -12 nomenclature).  
b National tariff peaks are duties that are higher than three times the simple average  of all applied 
rates.  
c International tariff peaks are duties that exceed 15%.  
d Nuisance duties are rates higher than zero but less than or equal to 2%.  
Source:  WTO Secretariat calculations based on data provided by the authorities and the WTO database.  
3.29.   Overall, the tariff is characterized by positive escalation (Table 3.2), from raw materials 
(9.8%) to semi -finished products (10.3%) and then towar ds finished products (13.7%). 
A breakdown at ISIC two -digit level reveals positive tariff escalation in the t extiles and clothing; 
wood and articles of wood; paper, articles of paper, printing and publishing; non -metallic mineral 
product and other manufacturing industries (Chart 3.3). The positive escalation does not encourage 
the industries concerned to seek com petitiveness on international markets and hence to develop. 
The tariff escalation is mixed in the other industries, which increases the production costs of 
enterprises that use taxed inputs and/or gives them no incentive to enhance their competitiveness.  WT/TPR/S/371/Rev.1 • Mauritania  
 
- 37 - 
 
  Table 3.2 Brief analysis of MFN duties, 2010 and 2017  
 
2017  2010  ECOWAS 
CET 
simple 
average 
rate 
(%)  
Number 
of lines  Simple 
average 
rate 
(%) Rate 
bracket  
(%) CVa Duty -free 
tariff lines  
(%)b Simple 
average 
rate 
(%) 
Total  5,457  12.0 0-20 0.6 3.8 12.1 12.3 
Harmonized system (HS)         
Chapters 1 to 24  931 13.6 0-20 0.5 3.5 13.4 16.1 
Chapters 25 to 97  4,526  11.7 0-20 0.6 3.8 11.9 11.4 
By WTO definition         
Agriculture  775 11.2 0-20 0.6 4.6 11.6 15.5 
Animal products  111 18.4 5-20 0.2 0.0 18.6 24.1 
Dairy products  21 14.5 0-20 0.6 23.8 12.0 16.0 
Fruit, vegetables, plants  206 7.8 5-20 0.7 0.0 8.1 17.6 
Coffee, tea  24 15.8 5-20 0.4 0.0 15.8 14.2 
Cereals and other 
preparations  101 11.1 0-20 0.7 6.9 12.4 13.6 
Oilseeds, fats & oils  102 8.2 0-20 0.7 14.7 10.3 11.8 
Sugars and sugar 
confectionery  20 8.8 0-20 0.8 10.0 9.6 13.5 
Beverages and tobacco  48 20.0 20.0 0.0 0.0 18.4 17.0 
Cotton  5 5.0 5.0 0.0 0.0 5.0 5.0 
Other agricultural 
products  137 9.4 0-20 0.7 5.1 9.3 9.5 
Non-agricultural products  4,682  12.2 0-20 0.6 3.6 12.2 11.7 
Fish and fishery products  224 19.8 5-20 0.1 0.0 19.6 15.4 
Metals and minerals  949 12.4 0-20 0.6 0.7 12.3 11.7 
Chemical products  875 6.9 0-20 0.8 16.1 7.4 8.0 
Wood, paper, etc.  263 11.3 0-20 0.6 4.2 11.6 11.5 
Textiles  630 16.5 0-20 0.3 0.3 16.7 16.3 
Clothing  218 20.0 20.0 0.0 0.0 20.0 20.0 
Leather, footwear, etc.  161 14.0 5-20 0.4 0.0 14.0 12.8 
Non-electrical machinery  524 7.3 0-20 0.6 0.6 7.4 7.1 
Electrical machinery  248 13.1 5-20 0.5 0.0 13.0 11.2 
Transport equipment  180 9.7 0-20 0.7 0.6 9.7 8.6 
Other manufactured 
articles n.e.s.  382 14.8 5-20 0.4 0.0 14.9 14.2 
Petroleum  28 11.0 0-20 0.7 14.3 11.3 7.9 
By ISIC sectorc        
Agriculture, hunting, forestry 
and fishing  369 10.4 0-20 0.7 0.5 9.5 11.9 
Mining and  quarrying  97 4.9 0-13 0.3 4.1 5.0 5.1 
Manufacturing  4,990  12.3 0-20 0.6 4.0 12.4 12.4 
By stage of processing         
Raw materials  737 9.8 0-20 0.7 0.9 8.9 10.4 
Semi-finished products  1,801  10.3 0-20 0.6 4.1 10.4 10.1 
Finished products  2,919  13.7 0-20 0.5 4.2 13.8 13.9 
Note:  The 2010 tariff consists of 5,268 tariff lines (ten -digit, in accordance with the HS -07 nomenclature).  
 The 2017 tariff consists of 5,457 tariff lines (ten -digit, in accordance with the HS-12 nomenclature).  
 The ECOWAS CET consists of 5,899 tariff lines (ten -digit, in accordance with the HS -12 nomenclature). 
Calculations based on the national tariff line level.  
a Coefficient of variation (CV).  
b Percentage of total lines.  
c International Standard Industrial Classification of All Economic Activities (Rev.2), electricity, gas and 
water excluded (one tariff line).  
Source:  WTO Secretariat calculations based on data provided by the authorities and the WTO database.  
3.30.   A comparison between the 2017  applied tariff and the ECOWAS CET shows that the 
implementation of the CET would involve changes in the 2017 tariff for around 30% of tariff lines. 
In particular, 39% of agricultural products and 6% of non -agricultural products would see customs 
duties in crease, whereas there would be reductions for 12% of agricultural products and 21% of 
non-agricultural products. The rate increases would more particularly affect fruit, vegetables and 
plants, together with chemical products. The rate reductions would prim arily affect the following 
categories: textiles, metals and minerals, chemical products, and fish and fishery products.  WT/TPR/S/371/Rev.1 • Mauritania  
 
- 38 - 
 
  Chart 3.3 Escalation of applied MFN rates, by manufacturing industry, 2017  
 
Note:  The groups of products are those defined by the two -digit ISIC.  
Source:  WTO Secretariat calculations based on data provided by the authorities.  
3.1.3.2   Bindings  
3.31.   Mauritania's Schedule of Concessions was transposed into the 2002 version and then into the 
2007 version of  the Harmonized System (HS) and these schedules were certified in 2011 and in 
2014 within the context of the transposition exercise carried out by the WTO Secretariat. More 
recently, it was transposed into the 2012 version of the HS and approved by all Mem bers during the 
multilateral review of 15  January  2018. In the absence of reservations on the part of WTO  Members 
within 90 days, it will be certified at the end of April  2018. The following analysis is based on the 
Schedule of Concessions in the 2012 vers ion. 
3.32.   Mauritania has bound 41.1% of its tariff lines, namely, all agricultural products and 31.4% of 
non-agricultural products. The rates are ad valorem and range from zero to 75%. The simple average 
of bound rates for all products is  20.4%, or 38.5% for ag ricultural products and 11% for 
non-agricultural products. A large proportion of agricultural products (85% of all agricultural tariff 
lines) are bound at rates of 25%, 30% and 50%. Higher bound rates (75%) are applied to coffee, 
tea, maté, spices, cereals , alcoholic and non -alcoholic beverages and tobacco products. Lower bound 
rates (5% -10%) are applied to a few agricultural products such as wheat flour, pig fat, ship's biscuit, 
milk, cream and beer.  
3.33.   A large proportion of non -agricultural lines are bound a t rates of up to 20% (89% of 
non-agricultural bound tariff lines); the highest bound rates (25%, 30% and 50%) are applied to 
products such as inorganic or organic compounds, tyres, inner tubes, engines for boats and vehicles, 
motor vehicles, tractors, moto r vehicle parts and accessories, crustaceans and molluscs, flour, 
juices, fish fats and oils, caviar, leather and hides, artificial flowers and wigs, boats and coral.  
3.34.   At present, for  621 tariff lines (around 11% of total lines), the applied rates exceed th e bound 
rates. The majority of the lines concerned relate to non -agricultural products, chiefly clothing and 
electrical and non -electrical machinery (Table 3.3). The difference between the average applied rate 
(12.0%) and the average bound rate (20.4%), to gether with the small proportion of bound tariff 
lines, is not such as to ensure the predictability of Mauritania's tariff regime. The other duties and 
taxes are bound at zero or 15%. Consequently, the application of other import duties and taxes by 
Maurit ania (Section 3.1.4), including the data -processing fee and the statistical fee, poses a problem 
of compliance with commitments with respect to the goods for which these duties and taxes have 
been bound at zero.  
0.05.010.015.020.025.0%
Not applicableUnmanufactured
productsSemi -manufactured
productsFinished productsAverage rate 
applied in 
manufacturing
Food products, 
beverages and 
tobacco
Textiles and 
clothing
Wood and 
articles of 
wood
Paper and articles 
of paper; printing 
and publishing 
Chemicals
Non-metallic 
mineral 
products
Basic metal 
industry
Metal articles, 
machinery and 
equipment
Other 
manufacturing 
industriesNot applicableWT/TPR/S/371/Rev.1 • Mauritania  
 
- 39 - 
 
  Table 3.3 Number of lines with applied rates higher than the bound rates  
 Number of ten -digit lines  
Total  621 
Agriculture  7 
 Dairy products  4 
 Cereals and other preparations  1 
 Oilseeds, fats and oils 1 
 Beverages and tobacco  1 
Non-agricultural products  614 
 Fish and fishery products  23 
 Metals and minerals  47 
 Chemical products  6 
 Wood, paper, etc.  2 
 Textiles  41 
 Clothing  154 
 Leather, footwear, etc.  22 
 Non-electrical machinery  123 
 Electrical machinery  160 
 Transport equipment  23 
 Other manufactured articles n.e.s.  8 
 Petroleum  5 
Source:  WTO Secretariat calculations based on data provided by the authorities and the WTO database.  
3.1.3.3   Duty and tax concessions  
3.35.   Exonerations and exemptions from import duties and taxes are still numerous and can be 
found in various laws and regulations. The granting procedure, which involves various ministries, 
and the monitoring of these special regimes contribute to a significant loss of public revenue 
(Box 1.1). 
3.36.   Exemptions and exonerations can be classi fied in the following categories: exemptions 
granted to certain companies, in particular, the National Industrial and Mining Company (SNIM) and 
the Mauritanian Electricity Company (SOMELEC); exemptions granted under the Investment Code; 
aid and grants; dip lomatic exemptions; special exemptions; and other exemptions and exonerations. 
They may be granted, in particular, under the various Finance Laws within the context of ratified 
international conventions, provisions of the Investment Code, the Mining Code ( Section 4.4), 
bilateral agreements, or under agreements made with certain enterprises at the time of their 
establishment.  
3.37.   Various import procedures enable operators to escape general border taxation. Mauritania's 
new Customs Code provides for a number of c ustoms procedures that make it possible to import 
goods with relief from customs duties and taxes, including consumption taxes as well as all other 
duties and taxes.8 These are: transit, customs warehousing, temporary admission (for inward and 
outward proc essing), processing under customs control (bonded factories), drawback and the free 
zone. Although there is provision for it in the new Code, the drawback procedure has not yet been 
employed.  
3.38.   Goods under customs control or placed under some procedure that offers relief from duties, 
taxes or prohibitions must be covered by a bond -note comprising, apart from the detailed goods 
declaration, the joint and several undertaking of the principal obligor and his surety to fulfil, within 
the time -limits fixed and sub ject to the statutory penalties, the obligations for which the laws and 
regulations provide. If the goods are not prohibited, the surety guarantee may be replaced by the 
deposit of the duties and taxes. The undertakings given are cancelled and, where appro priate, the 
sums deposited are refunded on sight of the discharge certificate issued by customs attesting that 
the obligations have been fulfilled. However, the Director -General of Customs may, to prevent fraud 
and guarantee the export of certain goods, ma ke the discharge of the bond -note subject to the 
production of a certificate, issued by the Mauritanian or foreign authorities, confirming that the goods 
in question have left the customs territory.  
                                                
8 Articles 156 to 164 of the new Customs Code.  WT/TPR/S/371/Rev.1 • Mauritania  
 
- 40 - 
 
  3.39.   Goods in transit from one customs office to another are e xempt from duties and taxes. At 
entry, they must be declared in detail and verified under the same conditions as goods declared for 
consumption.  
3.40.   The new Customs Code provides for the customs warehouse procedure, which enables goods 
to be stored for a speci fied period in premises subject to the approval and control of the customs 
administration. There are four categories of customs warehouse: public, special, private and 
industrial.9 In principle, warehousing suspends the application of duties, taxes and pro hibitions as 
well as of any other economic, fiscal or customs measures to which imported goods are subject.  
3.41.   For public warehouses, the maximum stay of the goods is fixed at six months (three times 
renewable). At the end of this period, goods stored in a pu blic warehouse must be re -exported or, 
if they are not prohibited, subjected to import duties and taxes. However, failing re -exportation, the 
Director -General of Customs may authorize either the destruction of imported goods that have been 
damaged in the p ublic warehouse, on condition that the duties and taxes payable on the remains of 
the destruction process are paid; or subject the goods, in the state in which they are presented to 
the customs administration, to the payment of duties and taxes. The survei llance of these 
warehouses by the customs administration and the procedures for allocating the related costs are 
determined by order of the Minister responsible for finance.  
3.42.   Bonded factories are establishments under the permanent surveillance of the custom s 
administration with a view to allowing the use or manufacture of products with total or partial relief 
from the duties and taxes payable. The bonded factory procedure is granted by a decree that 
establishes the regulations applicable and the obligations upon the operators.  
3.43.   Temporary admission with total or partial relief from duties and taxes is granted for goods 
provisionally introduced into Mauritania with a view to being re -exported after processing or 
re-exported in the same state. If the goods are no t re-exported or warehoused, the discharge of the 
temporary admission bond -note may exceptionally be authorized against payment of the duties and 
taxes in force on the date of registration of the notes in question.10 
3.44.   Authorization for temporary admission is  granted by the Minister responsible for finance on 
the favourable opinion of the Ministry responsible for industry. The Customs Code distinguishes 
between:  
• temporary admission for inward processing. The benefit of the inward processing 
procedure is grante d by decision of the Director -General of Customs. The procedure is 
reserved for natural and legal persons who, cumulatively:  
- have the installations and equipment necessary to work, manufacture or process 
imported raw materials or semi -finished products;  
- have been active for at least two years; and  
- export at least 90% of the quantity produced.  
 
• temporary admission in the same state for, among other things, objects imported for 
repair, testing or experiment; for empty packaging to be re -exported empty or filled with 
domestic products; for packaging imported full and intended to be re -exported empty or 
filled with domestic products; for motor vehicles imported by tourists not engaged in any 
commercial activity; and for objects whose importation is individua l and exceptional in 
nature and unlikely to become generalized; and  
• the special temporary admission of equipment imported by construction enterprises. The 
benefit of the procedure may be granted for one year and possibly renewed. In this case, 
duties are l evied on a pro rata  basis using the depreciated value.  
3.45.   The new 2012 Investment Code provides for various incentive regimes comprising duty and 
tax concessions during the investment implementation period (Section 2.4.2).  
                                                
9 Ibid., Articles 180 to 212.  
10 Ibid. Article 231.  WT/TPR/S/371/Rev.1 • Mauritania  
 
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  3.1.3.4   Tariff preferences  
3.46.   Under the Associa tion Agreement with ECOWAS, total exemption from import duties and taxes 
is granted to ECOWAS -area products when they are deemed to be originating and accompanied by 
the required certificates of origin ( Section 3.1.3.1). The Tariff Commission was establish ed in 
February  2018 to deal with all matters linked with the effective implementation of the ECOWAS CET. 
No tariff prefer ences are granted to Morocco, Tunisia or Algeria.  
3.1.4   Other duties and taxes (ODT) levied exclusively on imports  
3.47.   A data -processing fee is c harged at the rate of 3,000 old ouguiyas per declaration, whatever 
the customs procedure11, and all imports are subject to a 1% statistical fee. Moreover, consumption 
taxes (excise duties, see below) are levied exclusively at importation.  
3.48.   Since 2011 a 1% cu lture and sports promotion tax (PCS) has been levied on the c.i.f. value 
of imports of products of HS chapters 21 to 98, with the exclusion of minibuses, medicinal products, 
and agricultural tools and equipment.  
3.1.5   Internal taxes  
3.1.5.1   Value  added tax (VAT)  
3.49.   Since its last TPR, Mauritania has increased the standard ra te of VAT from 14% to 16% 
(2016  Finance Law). VAT has risen to 20% on petroleum products (in 2015) and to 16% on 
telephony (in 2018). VAT at 5% is applied to procurement by SOMELEC, including imports ma de 
under its programme contract.  
3.50.   Pursuant to the General Tax Code (CGI) as revised in 2017, VAT is collected on operations 
relating to an economic activity (including industrial, commercial and craft activities) that constitute 
an importation, a delivery o f goods or a provision of services, carried out for consideration on 
Mauritanian territory by a taxable person.12 All natural or legal persons who come under the regime 
for the taxation of actual industrial and commercial profits or non -commercial profits a re 
automatically subject to VAT. Liability to the VAT regime becomes definitive, except where a business 
is sold or an activity ceases.  
3.51.   Where domestic products are concerned, VAT is applied to the delivery prices of goods and 
services. VAT on imports is ca lculated on the c.i.f. value (customs value), plus import duties and 
taxes, including the tariff and, where appropriate, consumption tax. Traders collect VAT when they 
sell their goods. Other reforms were introduced in 2015 at the transfer price and underc apitalization 
level (Article  10.D of the 2017 CGI). Since its last review, Mauritania has also revised the exemption 
regimes, including that relating to VAT on "essential" products. The products exempt from VAT are 
listed in Table  3.4. 
Table 3.4 Exemptions from the normal VAT regime  
VATa 
1. Operations carried out by natural or legal persons relating to the flat -rate regime with respect to the 
industrial and commercial profits tax (BIC) and operations subject to the simplified tax regime u nder 
Article 28 of the 2016 CGI;  
2. Medical acts, hospitalization costs and haemodialysis equipment and inputs;  
3. Sales made by administrative services or bodies, with the exception of public establishments of an 
industrial and comm ercial nature;  
4. Repair and conversion operations relating to:  
- aircraft intended for airline companies whose services to or from abroad account for at least 80% 
of all the services they operate;  
- aircraft belonging to the national airline;  
- vessels for maritime navigation and vessels for international rive r navigation registered as such;  
5. Sales to the airlines mentioned under item 4 of products to be incorporated in their aircraft;  
6. The sale of goods or products for supplying ships or aircraft of the airlines mentioned under item 4;  
                                                
11 Under the 2016 Finance Law, the rate of this tax is fixed at 1,000 old ouguiyas per manifest line with 
a minimum of 3,000 old ouguiyas per manifest.  
12 Article 177.B of the CGI as revised in 2017. The General Tax Code revised in 2016 is available at: 
http://www.impots.gov.mr/sites/default/files/99 -CGI-2016.pdf . WT/TPR/S/371/Rev.1 • Mauritania  
 
- 42 - 
 
  VATa 
7. Income from the composition and printing of newspapers and periodicals, excluding advertising 
income, and sales of those same newspapers and periodicals;  
8. Operations having as their purpose the transfer of the ownership or  usufruct of goodwill or a 
customer base, subject t o the formality of registration;  
9. Operations carried out by insurance and reinsurance companies or other insurers, whatever the 
nature of the risks insured, and which are subject to the single insurance ta x; 
10. Operations carried out by banking institutions, finance institutions and credit agencies subject to the 
tax on the provision of services;  
11. Air transport to foreign destinations and ticketing operations carried out by travel agencies i n 
connection with air transport;  
12. Transport operations carried out by public passenger or freight carriers enrolled in the business 
register in that capacity and possessin g the regulatory authorizations;  
13. Sales to shipping companies and professional fishermen of products to  be incorporated in the 
vessels, together wit h gear and nets for sea fishing;  
14. The following goods:  
a. bread and bakery products and pastry;  
b. vegetables, meat, fish, shellfish and crustaceans, provided that these foods are fresh or dried, 
salted or smoked;  
c. seed potatoes, seeds, spores, fruits, bulbs, corms, tubers for sowing, crowns and rhizomes 
dormant, in growth or in flower, other live plants and roots, including cuttings and slips, and 
mushroom spawn (mycelium);  
d. fresh fruit, normally intended to be eaten  in the natural state, excluding kolas;  
e. ice; 
f. water and electricity supplied in quantities of 8 m3 and 150 kW/h per month and per consumer 
(16 m3 and 300 kW/h per invoice if the latter covers two months), as well as public standpipes 
supplying low -income ho useholds;  
g. domestic production of milk, past a, couscous, flour and biscuits;  
15. The products and goods cited in Annex 1 to the 2016 CGI.  
a Article 177 of the General Tax Code as revised in 2016.  
Source:  Online information viewed at: http://www.impots.gov.mr/sites/default/files/99 -CGI-2016.pdf . 
3.52.   Exports of goods and services are subject to VAT at the zero rate, which means that VAT is 
refunded on inputs used in producing the goods and  services concerned.13 In principle, to be eligible 
for a refund, exporters must have regularly carried out export operations and be in credit with 
respect to VAT by a minimum of 1  million old ouguiyas (US$2,860). According to the authorities, 
however, requ ests for the refunding of VAT are still rare in Mauritania, apparently due to the fear 
among businesses that such a request would trigger a tax investigation.  
3.1.5.2   Minimum flat -rate tax (IMF)  
3.53.   Imports (other than grants) are also subject to the payment of a mini mum flat -rate tax (IMF), 
which is wholly deductible from the BIC (at the rate of 25%), being regarded as an advance payment 
on the latter. Since Mauritania's last TPR in 2011, the rate of this tax has remained at 2.5% of the 
turnover of the most recent clo sed financial year, with a minimum levy of 750,000 old ouguiyas 
(US$2,143); at importation, it is levied at the rate of 2.5% of the c.i.f. customs value. The IMF is 
also imposed on exports of pelagic fish at the rate of 2% of the value of the products expo rted 
(Section  4.1.2.3) and on mining products (Table 4.4).  
3.1.5.3   Consumption taxes (excise duties)  
3.54.   Consumption taxes are applicable only at importation. Two of them are applied to p etroleum 
products (Section 4.2.2 .2). Specific consumption taxes are also levied o n cement and concrete 
reinforcing bars. That on cement is 3,000 old ouguiyas (US$8.6) per  tonne (Article 230 of the 
2017 CGI), while that on concrete reinforcing bars, introduced in 2016 at 4,000 old ouguiyas 
(US$11.43) per tonne, was raised to 15,000 old ouguiyas per tonne in the 2018 CGI.14 
3.55.   Consumption taxes are ad valorem  on tea (20%) and lump and powdered sugar (7.5%). Since 
Mauritania's last review, some products have been affected by severa l successive increases. 
Article  227 bis of the 2015 Finance Law  introduced an anti -cancer research tax of 7% of the c.i.f. 
value of tobacco products. The 2016 Finance Law introduced a consumption tax on poultry meat and 
                                                
13 Article 181 of the 2017 CGI.  
14 Article 249 of the 2018 CGI.  WT/TPR/S/371/Rev.1 • Mauritania  
 
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  edible offal (20%) and on yoghourt and other sweetened dairy products (15%) and raised that on 
tobacco to 40%, that on scratch -cards to 15%, and that on mineral water to 50%.15 Article 225 of 
the 2017 CGI introduced a consumption tax on alcoholic beverages (from 195% to 294% depending 
on the nature of the beverage).16 With the 2018 Finance Law, consumptio n taxes were raised to 
60% for all tobacco including cigarettes, to 80% for mineral water, and to 60% on yoghourt and 
other sweetened dairy products, while a new 30% consumption tax was applied to pasta.17 
3.56.   Consumption taxes are levied on the customs value p lus import duties and taxes. In principle, 
every importer liable for consumption taxes must keep a journal showing the dates of the import 
declarations or the delivery dates, the quantities imported or received, and the dates and numbers 
of the receipts re lating to the payments. The journal must be initialled by the Director -General of 
Customs or his representative.  
3.57.   The revenue generated by customs duties more than doubled between 2011 and 2016, 
whereas that from VAT on imports increased to a lesser extent with a  slight slowdown in 2015 
(Table  3.5). As a proportion of total State revenue, that generated by import duties has increased 
since 2011, whereas that from VAT on imports decreased slightly between 2011 and 2016. There 
was also an increase in terms of value and as a proportion of the total for revenue linked with the 
excise duties and the tax on petroleum products. The revenue generated by the statistical tax 
remained stable during the period. Following a fall in 2012, revenue from pelagic fees increase d, 
thanks to the granting of licences to foreigners.  
Table 3.5 State revenue, 2011 -2017  
(Billions of old ouguiyas and  %)  
2011  2012  2013  2014  2015  2016  2017  
(January -July)  
Total revenue and grants 
(including  oil revenue)  324 
(100.0)  378 
(100.0)  510 
(100.0)  424 
(100.0)  460 
(100.0)  461 
(100.0)  281 
(100.0)  
Tax receipts (excluding oil)  184 
(56.7)  251 
(66.2)  269 
(52.8)  280 
(66.1)  270 
(58.6)  285 
(61.8)  199 
(70.9)  
Of which taxes on goods and 
services  100 
(31.0)  133 
(35.3)  136 
(26.8)  138 
(32.5)  131 
(28.4)  147 
(31.8)  99 
(35.1)  
Domestic VAT  18 
(5.5) 45 
(11.8)  43 
(8.5) 40 (9.3)  45 
(9.7) 44 
(9.4) 25 
(8.9) 
VAT on imports  47 
(14.5)  57 
(14.9)  59 
(11.5)  64 
(14.9)  60 
(12.9)  63 
(13.6)  40 
(14.1)  
Of which VAT SNIM  12 
(3.7) 13 
(3.5) 8 
(1.5) 13 
(3.1) n.a. n.a. n.a. 
Turnover tax (SNIM)  30 
(9.3) 24 
(6.3) 23 
(4.6) 20 
(4.7) 7 
(1.6) 10 
(2.2) 16 
(5.7) 
Tax on petroleum products  2 
(0.8) 3 
(0.8) 3 
(0.7) 4 
(0.8) 6 
(1.3) 12 
(2.6) 7 
(2.4) 
Excise duties (tea, tobacco, 
sugar, cement)  1 
(0.4) 4 
(1.2) 6 
(1.1) 9 
(2.0) 10 
(2.3) 15 
(3.3) 8 
(3.0) 
Other taxes (insurance, 
vehicles, airport)  2 
(0.6) 1 
(0.3) 2 
(0.4) 3 
(0.7) 3 
(0.7) 3 
(0.7) 3 
(1.0) 
Taxes on international trade  22 
(6.9) 29 
(7.7) 32 
(6.3) 37 
(8.8) 39 
(8.4) 47 
(10.2)  31 
(10.9)  
Imports  18 
(5.6) 24 
(6.2) 27 
(5.3) 32 
(7.5) 33 
(7.2) 41 
(9.0) 27 
(9.6) 
Statistical tax  4 
(1.3) 6 
(1.5) 5 
(1.0) 5 
(1.3) 6 
(1.2) 6 
(1.2) 4 
(1.3) 
Other fiscal revenue  7 
(2.2) 5 
(1.3) 15 
(2.9) 7 
(1.6) 9 
(2.0) 9 
(1.9) 10 
(3.7) 
Non-fiscal revenue  110 
(33.9)  99 
(26.2)  209 
(40.9)  117 
(27.7)  149 
(32.4)  134 
(29.0)  63 
(22.5)  
Revenue from fishing  37 
(11.4)  9 
(2.3) 65 
(12.7)  36 
(8.4) 44 
(9.6) 59 
(12.7)  24 
(8.6) 
Of which pelagic fees  14 
(4.3) 4 
(1.1) 9 
(1.7) 33 
(7.7) 21 
(4.5) 29 
(6.3) 15 
(5.4) 
n.a. n.a. n.a. n.a. n.a. n.a. 3 
(0.6) 2 
(0.7) 
Licences (foreigners)  14 
(4.3) 4 
(1.1) 9 
(1.7) 33 
(7.7) 21 
(4.5) 26 
(5.7) 13 
(4.7) 
                                                
15 Article 230 of the 2017 CGI.  
16 The following products are exempt from the consumption tax on alcoholic beverages: medicinal 
products containing alcohol, with the exception of mint alcohol; alcoholic beverages produced in Mauritania 
from alcohol already taxed in Mauritania; alcoholic beverages intended to be shipped outside Mauritania; and 
pure alcohol intended for the teaching or research laboratories of scientific and educational institutions.  
17 Articles 226 a nd 230 of the 2018 CGI.  WT/TPR/S/371/Rev.1 • Mauritania  
 
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2011  2012  2013  2014  2015  2016  2017  
(January -July)  
Mining revenue  10 
(3.0) 8 
(2.2) 7 
(1.4) 8 
(1.8) 6 
(1.3) 6 
(1.3) 4 
(1.4) 
Dividends and dues from 
State -owned enterprises  33 
(10.1)  62 
(16.4)  50 
(9.8) 46 
(10.7)  14 
(3.1) 10 
(2.1) 9 
(3.1) 
Grants  8 
(2.4) 7 
(1.9) 11 
(2.2) 2 
(0.5) 28 
(6.1) 31 
(6.8) 5 
(1.7) 
Oil revenue (net)  23 
(7.1) 21 (5.7)  21 
(4.1) 24 
(5.7) 13 
(2.9) 11 
(2.4) 14 
(4.8) 
n.a. Not available.  
Source:  Information provided by the authorities.  
3.1.6   Prohibitions, restrictions and import licences  
3.58.   Since acceding to the WTO, Mauritania has not made an y notification under the 
Import  Licensing Agreement.18 According to the authorities, Mauritania is not currently applying any 
quantitative restr iction on imports for economic purposes.  
3.59.   For reasons of safety, health or religious morality, the importing of some products is 
prohibited. Under Article 157 of the new Customs Code the following goods are prohibited:  
- animals and goods from contaminated co untries, under the conditions envisaged in 
the legislation on health, veterinary and phytosanitary policy;  
- narcotic drugs and psychotropic substances;  
- arms, parts of arms and ammunition, with the exception of arms, parts of arms and 
ammunition intended for  the national army or security forces; arms, ammunition, 
military uniforms and decorations may be imported on ly by the competent authorities;  
- pornographic writings, printed matter, drawings, posters, engravings, paintings, 
photographs, negatives, moulds, r eproductions and any object contrary to morality or 
such as to disturb public order;  and 
- natural or manufactured products of foreign origin bearing directly on the products 
themselves or on the packaging a trademark or trade name, name, mark, label or 
decorative motif comprising a reproduction of national decorations, coats of arms or 
emblems such as to induce the mistaken belief that they were manufactured in 
Mauritania or are of Mauritanian origin.  
3.60.   The Customs Code does not contain any prohibitions on imp orts of alcoholic beverages or pig 
meat. The importation of prohibited or restricted products may reportedly be authorized by a 
competent government authority. The importation of fishing boats is subject to the prior 
authorization of the Minister responsib le for fisheries.19 A special regime continues to be applied to 
imports of petroleum products; the import authorizations are managed by the Ministry responsible 
for pet roleum and energy (Section 4.2.2.2 ). Moreover, in Mauritania there are three lists of pla nts 
and plant products which are, in principle, prohibited from being imported or subject to authorization 
(Section 3.3.3). Finally, a decree on the prohibition of plastic bags in Mauritania entered into force 
in January  2013.20 
3.1.7   Anti-dumping, countervailing  and safeguard measures  
3.61.   Mauritania does not have any special legislation concerning anti -dumping, countervailing or 
safeguard measures. However, certain provisions concerning anti -dumping measures can be found 
in the Customs Code currently in force. Articl e 14 of the new Customs Code confers upon the 
                                                
18 WTO document G/LIC/M/38 of 28  February  2014.  
19 Article 8 of the 2015 Fisheries Code. Viewed at: 
http://www.peches.gov.mr/IMG/pdf/c ode_peches_2015 -017_fr_version_finale_scannee.pdf . 
20 Decree No.  2012-157 of 21  June 2012 prohibiting the manufacture, importation, marketing and use of 
flexible plastic sacks and bags.  WT/TPR/S/371/Rev.1 • Mauritania  
 
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  President of the Republic the right to apply anti -dumping and countervailing measures by ordinance, 
if necessary. However, no measure of this kind has yet been applied.  
3.1.8   Other measures affecting imports  
3.62.   No agree ment has been concluded with foreign governments or enterprises with a view to 
influencing the quantity or value of goods and services exported to Mauritania. Likewise, the 
authorities have no knowledge of any such agreement between Mauritanian and foreign  enterprises.  
3.63.   Mauritania does not maintain any local content requirements to gain advantages or provide 
incentives with a view to promoting the consumption or use of local goods and services (however, 
in the case of hydrocarbons see Section 4.2.2). Strategic stocks of p etroleum are maintained through 
the Mauritanian Petroleum Products Storage Company (MEPP), the only institution authorized by the 
State for that purpose (Section  4.2.2.1). Where cereals are concerned, the Food Security 
Commission (CSA) is responsible for m aintaining reserves equivalent to three months' consumption 
(Section  4.1). Mauritania participates in the international trade sanctions decided on by the 
United  Nations Security Council or by the regional bodies in which it participates.  
3.2  Measures directly affecting exports  
3.2.1   Procedures and requirements  
3.64.   Under the Customs Code, exports are subject to a "detailed declaration", which must be 
accompanied by a sanitary certificate and a certificate of origin, if the importing country so requires. 
The Ministry respo nsible for agriculture issues phytosanitary, sanitary or re -export certificates to 
exporters, on request. In the case of cattle exports, an exit authorization is also required.  
3.65.   At the exporter's request, the Ministry of Trade will issue an export authoriza tion mentioning 
the name of the buyer, the description of the product, the destination, the quantity and the value, 
for a fee of US$20 -25 per authorization.  
3.66.   According to the BCM, in most cases export earnings must be repatriated (Section 1.2).  
3.2.2   Taxes, charg es and levies  
3.67.   Exports of all products are subject to the minimum flat -rate tax (IMF), at the rate of 2%, and 
to a 1% statistical charge.  
3.68.   In the case of cattle exports, the exporters are understood to be subject to a municipal 
shipment tax (by order of the commune). Mauritanian legislation also provides for a fiscal export 
duty on the following products: 10% on hides, skins and leather of HS Chapter 41; 15% on ferrous 
waste and scrap. Since 2016, export duty has been payable on the customs value of fishery p roducts 
(Section  4.1.2.3.4). Export duty is also charged on certain mining products pursuant to the 
Mining  Code (Section 4.3.2). Mauritania applies VAT to exports at the zero rate (however, see 
Section  3.1.5.1).  
3.2.3   Export prohibitions, licences and controls  
3.69.   According to the authorities, Mauritania is not currently applying any prohibition or 
quantitative restriction on exports and does not require export licences. However, to export fishing 
boats it is necessary to obtain the prior authorization of the Ministe r responsible for fisheries.21 
Moreover, in order to combat malnutrition and iodine deficiency, in 2008 the Government decided 
to prohibit the export of some species of fish, such as grey mullet, and to open sales outlets for fish 
in the hinterland.  
                                                
21 Article  8 of the 2015 Fisheries Code.  WT/TPR/S/371/Rev.1 • Mauritania  
 
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  3.2.4   Export subsidies and promotion  
3.70.   In Mauritania, there is no special law on export promotion. However, the Customs Code has 
various procedures for importing goods with relief from duties and taxes with a view to encouraging 
exports, such as temporary admission or dr awback (Section 3.1.3.3).  
3.71.   The 2012 Investment Code provides for advantages conditional on export. Enterprises 
established in the free zones benefit from tax and customs concessions (Box 3.1 and Section  2.4.2). 
In agreement with the State, basic infrastruct ure can be installed by private businesses, individually 
or within the context of a public -private partnership. Concessions are assigned to free export 
enterprises at a rental rate fixed by joint decision of the superviso ry Minister and the Minister of 
Finance, at the proposal of the authority responsible for the management of the free zone.  
3.72.   Since its last TPR, Mauritania has set up a free zone under Law No.  2013/001 establishing the 
Nouadhibou free zone and its implementing regulations. A customs office ha s been installed to 
manage the free zone and the products eligible for the free zone regime.  
3.73.   Mauritania has also made significant changes in its free point regime. This regime, introduced 
in the 2002 Investment Code and intended for wholly exporting enterp rises, was abolished by the 
2012 Investment Code. However, the customs and tax concessions granted to the enterprises that 
qualified for the regime remain valid up to the end of their specified period of validity.22 
Box 3.1 Concessions granted to exporters  
In the 2017 Customs Code  
Temporary admission for inward processing procedures  
Relief from duties and taxes granted for products intended for processing, working or further handling in the 
customs territory, with  a view to being re -exported.  
 
Drawback  
Importation free of duties and taxes of products of the same kind as those used in the manufacture of previously 
exported goods; and the total or partial refund of customs duties and taxes on raw materials processed in 
Mauritania and re -exported.  
 
In the 2012 Investment Code 2012  
Export free zones (ZFEs)  (for enterprises that have invested at least 500  million old ouguiyas and created at 
least 50  permanent jobs in the free zones and show evidence of an export potential of at least 80%):  
- are exempt from all taxes based on wages and staff costs, business ta x, property tax on developed 
land, property tax on undeveloped land, and the licence fee. This exemption is replaced by a single 
communal tax which may not exceed an annual amount of 5  million ouguiyas;  
- are subject to the industrial and commercial profits tax (BIC) under the ordinary law regime;  
- the customs concessions consist in total relief from import duties and taxes on capital goods, 
equipment and utility vehicles intended for use in production (as listed in an order of the Minister of 
Finance); and in  exemption from export duties and taxes.  
Concessions granted on a case -by-case basis  
These concessions are determined for a particular enterprise by order of the Ministry of Finance.  
Source:  Customs Code; Investment Code (2012).  
3.2.5   Export financing, insuranc e and guarantees  
3.74.   According to the authorities, Mauritania does not have any export financing and/or guarantee 
mechanism.  
3.3  Measures relating to production and trade  
3.3.1   Incentives  
3.75.   In some cases the Government may grant subsidies to enterprises. These subsidies a re 
decided in the Council of Ministers, then recorded in the Finance Law. Mauritania has not notified 
                                                
22 Article 35 of the 2012 Invest ment Code.  WT/TPR/S/371/Rev.1 • Mauritania  
 
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  the WTO Committee on Subsidies and Countervailing Measures of any assistance programmes or 
measures.  
3.76.   The new Investment Code adopted in 2012 instituted pr eferential regimes which grant tax 
and customs concessions for investment during the installation and operational phases 
(Section  2.4.2). It provides for concessions at exportation (Section 3.2.4) and under the 
development hubs regime (Section 2.4.2). The Mining Code also provides for a preferential customs 
and tax regime (Section 4.3).  
3.77.   VAT refunds for investors are possible under certain conditions (Section 3.1.5.1). There is 
understood to be tax relief for promoting non -industrial fishing (Section 4.1.2.3 .3). 
3.3.2   Standards and other technical requirements  
3.3.2.1   Standards, technical regulations, testing, certification and accreditation  
3.78.   Mauritania has not made any notification under Article  15.2 of the WTO TBT Agreement. At 
the end of March  2018, there was no national  enquiry point for TBTs in place. Mauritania has 
experienced difficulties in implementing its legislation relating to the standardization, certification 
and accreditation process. Despite the adoption of a law in 2010, the regulatory framework for 
standard ization, certification and accreditation remains weak in the absence of implementing 
decrees. The accreditation system envisaged for 2013 is not yet operational.  
3.79.   The legislation on standardization and quality promotion has not changed since Mauritania's 
last TPR in 2011. Under Article 2 of Law No.  2010-003 of 14  January  2010, standardization, 
certification and accreditation activities are coordinated and monitored by the Minister responsible 
for industry. Since 2011, the following measures, among others, ha ve been adopted:  
• Decree No.  198/2014 of 14  October  2014 amending the Ministry's organization chart in 
order to strengthen the powers of the Standardization and Quality Promotion Directorate 
(DNPQ)23; and  
• the national quality policy, on 8  May 2016.  
3.80.   The natio nal standardization, metrology and quality promotion system consists of the 
following bodies:  
• the National Standardization and Quality Promotion Council, responsible, in particular, for 
helping the Government to define national policy in the field and to g ive its opinion on any 
strategic question relating to these areas;  
• the Mauritanian Accreditation Committee, responsible for giving its opinion on 
accreditation requests from certification bodies;  
• the National Standardization and Metrology Office, which is not yet operational; and  
• the national technical committees: the Agri -Food Standards Committee, which existed at 
the time of Mauritania's last TPR in 2011; and other committees established since then, 
namely, the Committee on Rice and Wheat established by p rime-ministerial order in 2016, 
the Electrotechnical Committee, the Anti -Corruption Committee, the Construction 
Committee (with a technical regulation on cement), and the Chemistry Committee, which 
also deals with mineral water.  
3.81.   The initiative for drafting  a new standard may come from any operator or international 
institution. All the bodies interested in the preparation of a standard may submit their proposals, 
together with the necessary supporting documents, to the DNPQ. The decision may be based on 
economic (importance of the sector for imports or exports, risks for the individual) or non -economic 
criteria. A standardization programme is drawn up each year. The technical committee competent 
for the area concerned prepares a draft standard which undergoes  a two -month public consultation 
                                                
23 Online information viewed at : http://www.dnpq.mr . WT/TPR/S/371/Rev.1 • Mauritania  
 
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  stage; and letters are also sent to the bodies concerned for comment. The secretariat of the 
committee in question finalizes and adopts the standard, which is then published by the DNPQ.  
3.82.   The standard is made compulsory by o rder of the Minister responsible for industry, if it 
concerns health, the environment, or following a reasoned request. The order is published in the 
Official Journal. Changes in technical regulations are published in the Official Journal and copies are 
distributed among the interested public bodies. Since 2010 there have been a dozen technical 
regulations covering food products (in particular, edible oils and wheat flour) and mineral water. 
Provisions adopted by other national institutions have also introd uced other technical regulations. 
In practice, it would seem that for reasons such as safety and health, international standards 
(including those of the Codex Alimentarius) are likely to be required for certain imports.  
3.83.   According to the National Strategy f or Accelerated Growt h and Shared Prosperity 
(SCAPP)  report, where the analytical and testing laboratory and conformity control infrastructure is 
concerned, there is still a lack of equipment and qualified human resources as well as funding, with 
performanc e often dependent on external support. The DNPQ has a national metrology laboratory, 
which takes a quality approach, and a legal metrology laboratory.  
3.84.   The inspections are mainly focused on the hygienic condition and safety of food (including 
fishery) produ cts, medicinal products and other mass consumables, including hydrocarbons. These 
inspections are intended to guarantee the quality of the products, protect the public, and ensure 
healthy competition on the domestic market by suppressing bad commercial pra ctices, while 
conforming to the commitments made under the WTO Agreements on Technical Barriers to Trade 
(TBT) and Sanitary and Phytosanitary Measures (SPS). However, the quality control facilities are 
modest and controls are rare, with Mauritania acceptin g conformity certificates issued by recognized 
foreign bodies.  
3.85.   Fishery products constitute an exception. Controls, through inspections and analyses, are 
carried out on all fishing activities. The laboratory of the National Office for the Sanitary Inspectio n 
of Fishery and Aquaculture Products (ONISPA) has been accredited to international requirements 
since March  2013 for purposes of analysis and testing (Section 4.1.2.3.3). It appears that cattle also 
undergo veterinary inspection at border posts and in the  ports (Section 3.3.3).  
3.86.   Mauritania does not yet have a national accreditation sys tem. It is a member of the 
Arab Accreditation Council with Iraq, for calibration purposes. Mauritania has signed cooperation 
agreements with Tunisia and Algeria, Senegal and S udan for the purpose of making joint 
assessments.  
3.3.2.2   Packaging, labelling and marking  
3.87.   Mandatory labelling requirements apply to a number of goods, such as food products, 
cigarettes, and matches. The labelling must always be in French and/or Arabic. In the cas e of food 
products, labelling must indicate the nature of the product, the ingredients and the quantity, as well 
as the place of production and the use -by date. In addition, according to Decree No.  2009-102 of 
6 April 2009 regulating veterinary pharmacy in  Mauritania, the packaging of medicated feedstuffs 
for animals must necessarily bear a label indicating their full composition, as well as their date of 
manufacture and use -by date.  
3.3.3   Sanitary and phytosanitary measures  
3.88.   Mauritania has not notified the WTO of  any sanitary or phytosanitary (SPS) measures. Within 
the framework of its transparency obligations under the WTO Agreement on the Application of 
Sanitary and Phytosanitary Measures, Mauritania has notified the Foreign Trade Protection 
Directorate as its n ational enquiry point for the WTO and has designated the Director of Livestock 
and Agriculture as the authority responsible for WTO notification procedures.24 
3.89.   Mauritania acceded to the FAO's International Plant Protection Convention (IPPC) on 
29 April 2002.25 It is also a member of the World Organisation for Animal Health (OIE) and of the 
                                                
24 WTO documents G/SPS/ENQ/26 of 11  March  2011; and G/SPS/NNA/16 of 11  March  2011.  
25 Online information viewed at: http://www.fao.org/legal/traites/traites -en-vertu -de-larticle -xiv/fr . WT/TPR/S/371/Rev.1 • Mauritania  
 
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  FAO/WHO Codex Alimentarius Commission. In particular, the OIE has carried out a veterinary 
legislation mission with the Veterinary Services Directorate; launched the PVS Pat hway for effective 
veterinary services; and prepared the Gap Analysis report in 2010; however, the relevant reports 
have not been made public.26 In 2011, Mauritania also benefited from a mission to support the 
organization of a donors' round table.27 
3.90.   Sanitar y and phytosanitary control is characterized by the presence of different services 
without any real coordination. These are, in particular, the Ministry responsible for health, for 
hygiene and food safety; the Ministry responsible for fisheries, for fisher y product quality control 
carried out through the Fishery Product Promotion  Directorate (DPPP); and the Ministry responsible 
for rural development and the environment, for phytosanitary and animal health controls carried 
out, respectively, by the Agricultu re Directorate and by the Directorate responsible for livestock. 
Despite the diversity of the participants, effective food quality and hygiene control is still limited.  
3.91.   Sanitary and phytosanitary inspection fees, the method of collection and the processing  
charges will have to be determined jointly by the Ministry responsible for agriculture and that 
responsible for finance. A draft Decree for setting the amounts of the sanitary and phytosanitary 
inspection fees is in preparation. Law No.  042 of 26  July 2000 defines the rules governing the 
protection of plant species and their products. Under the terms of this law, the importation into 
Mauritania of plant species, their products, soil, compost, and packaging used for transporting them 
is subject to the produ ction of a phytosanitary certificate issued by the country of origin.  
3.92.   In 2002, the Ministry responsible for agriculture published three different lists indicating the 
plant species, their products and the other products whose importation is, respectively, prohibited, 
subject to prior authorization or subject only to the production of a phytosanitary certificate. 
According to the authorities, these three lists, included in Mauritania's last TPR, are not being 
applied.28 
3.93.   The equivalent legislation for sanitary  measures dates from the 1960s. The Livestock Code in 
force was adopted in 2004. According to the authorities, the OIE is currently helping Mauritania to 
modernize its livestock code. The importation of certain animals is understood to be subject to prior 
authorization from the Ministry responsible for livestock. However, a list of these animals is not 
available.  
3.94.   The sanitary inspection and safety of animal products intended for human consumption 
continue to be regulated by a decree dating from 1965.29 Surveillance of the premises, sanitary 
control of the animals, and sanitary inspection of the safety of the products are mandatory but are 
carried out only when a duly accredited member of the veterinary services resides in the vicinity of 
the abattoir or slaug hter yard.  
3.95.   The import and export of animals and animal products are regulated by Decree No.  65.087 of 
19 May 1965, which stipulates that all imported animals must be accompanied by a sanitary 
certificate not more than one month old. This certificate must s tipulate that the animals are free of 
certain diseases and have been vaccinated against epidemics prevalent in the exporting country 
(Table 3.6).  
Table 3.6 Sanitary requirements at importation and exportation  
Product  Requirements relating to diseases  
Bovine animals (Europe, America, Asia)  Free of tuberculosis, brucellosis, vaccinated against 
foot-and-mouth disease less than two months previously  
Bovine animals (Africa, Asia)  Vaccinated against rinderpest (cattle plague) more than 
15 days and less than 1 year previously  
Sheep and goats  Free of brucellosis  
                                                
26 Online information viewed at: http://www.oie.int/fr/appui -aux-membres -de-loie/analyse -des-ecarts -
pvs/rapports -devaluation -danalyse -des-ecarts -pvs-de-loie. 
27 Online information viewed at: 
http://www.fao.org/fileadmin/user_upload/remesa/docs/REMESA/5%C3  per 
centA8me_r%C3%A9union/7_CPC_Rabat_Activit%C3%A9s_OIE.pd f. 
28 WTO Trade Policy Review of Mauritania, Report by the Secretariat, 24  August  2011.  
29 Decree No.  65.153 of 19  October  1965.  WT/TPR/S/371/Rev.1 • Mauritania  
 
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  Product  Requirements relating to diseases  
Equine animals  Free of glanders  
Poultry  Raised under official veterinary surveillance, free of 
contagious diseases affecting the species. Aviary birds of 
the Psittacidae  family may not be imported into Mauritania 
without special authorization from the veterinary services  
Swine  Free of swine fever (classical and African) and 
foot-and-mouth disease  
Carnivores, dogs and cats  Valid international rabies vaccination certificate  and 
certificate of good health  
The certificate of good health must have been made out 
less than three days before depar ture from the place of 
shipment  
Dogs less than three months old are exempt from the 
rabies vaccination certificat e, but not from the certificate 
of good health; the same provisions apply to cats less than 
three months old  
Dead poultry, eggs, dead game  Certificate attesting to their origin and provenance from a 
region free from contagious diseases of the species  
Sperm for artificial insemination  Certificate from the official veterinary authorities providing 
information relating to the collection conditions and the 
identity and state of health of the donors, which must be 
free of venereal diseases  
Prepared meat products, canned goods  Certificate establishing their origin and attesting to their 
preparation in establishments under veterinary control  
Source:  Mauritanian authorities, Decree No.  65.087 of 19  May 1965 regulating the import and export of 
animals and an imal products.  
3.96.   The laboratory of the National Office for the Sanitary Inspection of Fishery and Aquaculture 
Products (ONISPA) has been accredited to international requirements for analysis and testing 
purposes since March  2013 (Section  4.1.2.3.3).  
3.97.   Mauritan ia has no domestic regulations concerning GMOs. The authorities have indicated that 
they comply with the directives of the Permanent Interstate Committee for Drought Control in the 
Sahel (CILSS).  
3.3.4   Competition policy and price control  
3.3.4.1   Competition policy  
3.98.   The Mauritanian distribution market is characterized by a small number of importers in an 
apparently oligopolistic position, reflecting the fact that only these private enterprises have the 
financial strength and control of trade channels needed to be able to operate profitably.  
3.99.   Mauritania does not have any legislation dealing specifically with competition and price 
regulation. However, the 2000 Commercial Code as revised in 2015 includes in its Title V a section 
on the competition regime.30 This applies, in pri nciple, to private and public enterprises and to all 
production, distribution and services activities, and makes no distinction between Mauritanian and 
foreign enterprises. Its provisions prohibit any concerted action, agreement, understanding or other 
combine intended to obstruct the determination of prices by the market; to restrict access to the 
market; to limit or control production, outlets and investment; or to divide up markets and/or 
sources of supply. Nor may an enterprise or group of enterprises t ake undue advantage of its 
dominant position in the domestic market or of the state of economic dependence upon it of any of 
its customers or suppliers. These provisions do not apply to practices resulting from a law or 
regulation, or where the persons eng aging in such practices can show that these have the effect of 
ensuring economic and social progress.31 In this latter case, the enterprise must obtain a waiver 
from the Council of Ministers, which will determine its terms.  
                                                
30 Law No.  2000-05 of 18  January  2000, Title V, "On competition and free pricing".  
31 According to Article 1 213, "any restriction on competition must be justified on grounds of general 
interest and be proportionate to the ends pursued".  WT/TPR/S/371/Rev.1 • Mauritania  
 
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  3.100.   The 2015 revision of the Code str engthened the provisions relating to free pricing and 
competition and those that apply in liquidation and bankruptcy situations.32 Natural persons who 
have participated in the devising, organization and implementation of anti -competitive practices are 
liable to imprisonment (for a term of one month up to two years) and/or a fine (varying in amount 
from 50,000 (US$143) to 800,000 old ouguiyas (US$2,286). Moreover, a maximum fine of 5% of 
the turnover in Mauritania is applicable to enterprises for offences rel ating to anti -competitive 
practices. If the offender is not an enterprise, the maximum is 3,000,000  old ouguiyas (US$8,571). 
In addition, any trader who, directly or indirectly, imposes on another reselling trader a minimum 
selling price for a good or serv ice or a minimum profit margin will be liable to a fine of 100,000 to 
200,000 old ouguiyas.  
3.101.   A 2007 decree supplements and clarifies the competition -related provisions of the 
Commercial Code regarding aspects such as market organization and surveillance, sa nctions, and 
the obligation to declare stocks of essentials (including rice, flour, sugar, milk, and oils).33 Consumer 
associations must be approved by the Ministry of the Interior, on the proposal of the Minister of 
Trade.34 
3.102.   The surveillance of domestic com mercial activity is the responsibility of the 
Directorate -General of Competition and Markets in the Ministry responsible for trade. A Market 
Surveillance Committee is supposed to be consulted by the Government in connection with the 
drafting of laws and re gulations and to give its opinion to the Minister responsible for trade in 
connection with the investigation of complaints of non -compliance with the provisions of the Code 
relating to competition and anti -competitive practices (without the possibility of appeal). However, 
in March  2018 this committee did not exist. There are several regulatory authorities that oversee 
competition within their respective areas of competence, in particular, the Government Procurement 
Control Authority (Section 3.3.6), the Tr ansport R egulatory Authority (Section  4.4.2); and the 
Multisectoral Regulatory Authority in the water, electricity, telecommunications  and postal sectors 
(Section 4.4 ). 
3.3.4.2   Price regulation  
3.103.   In general, the Commercial Code (Article 1215) guarantees free pricing , except for products 
and services understood to be listed by decree. However, no decree of this kind appears to have 
been published. In monopoly  situations or situations where there are persistent supply problems, or 
laws or regulations that restrict price competition, or excessive price hikes due to crisis situations or 
exceptional or abnormal circumstances, the Commercial Code allows for tempora ry measures to 
regulate prices. According to the authorities, price controls are in force only for petroleum products 
(Section 4.2.2.2), water and electricity (Sections  4.2.3 an d 4.2.4), medicines (Section 4.3 .4), motor 
vehicle ins urance (Section 4.4.2 ), and bread. The Commercial Code also provides for the creation of 
a local price and consu mer committee in each of the 53  mouqatâa  (departments).  
3.3.5   State trading, State -owned enterprises and privatization  
3.104.   Mauritania has not made any  notification to the WTO concerning State trading.35 However, 
several enterprises (mostly State -owned) continue to dominate international trade in Mauritania. 
Moreover, the State  continues to hold majority stakes in several commercial enterprises, to which it 
accords various concessions in the form of tax relief or subsidies . The  National Industrial and 
Mining  Company (SNIM), which is 78% State -owned, is the main exporter of mining products. The 
Mauritanian State also has a majority holding in the SNIM's sub sidiary, the Arab Iron and 
Steel Company (SAFA). The Mauritanian Fish Marketing Company (SMCP) has a monopoly on 
exports of several varieties of fish. The other State -owned enterprises involved in importing and 
exporting include, in particular, the Maurita nian Gas Company (SOMAGAZ) and the Central 
Procurement Agency for Medicines, Medical Equipment and Med ical Consumables (CAMEC) 
(Table  3.7). Moreover, some new State -owned enterprises have appeared since 2010, such as the 
                                                
32 Law No.  2015-032 abrogating, amending and supplementing certain provisions of Law No.  2000-05 of 
18 January  2000 containing the Commercial Code.  
33 Decree No.  2007-088/PM/MCAT establishing the list of products and goods subject to the monthly 
mandatory declaration of stocks and the conditions of that declaration.  
34 Decree No.  2003-030 of 11  May 2003 establishing the conditions of approval of consumer 
associations.  
35 WTO document G/L/1196 and G/STR/18 of 9  November  2017.  WT/TPR/S/371/Rev.1 • Mauritania  
 
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  Digital Infrastructure Development Company, the Mauritanian Sugar and Sugar Products Company 
(COMASUD), and the Mauritanian Dairy Products Company.  
Table 3.7 Some State -owned enterprises with commercial activities, 2016  
 
Status  Field of activi ty State 
holding  
(%) 
Port autonome de Nouadhibou (PAN)  EPIC Transport  100 
Port autonome de Nouakchott ou port de l'amitié (PANPA)  EPIC Transport  n.a. 
Société des bacs de Mauritanie (SBM)  EPIC Transport  100 
Société pour le développement des infrastructures numériques  SN Telecommunications  100 
Société nationale de développement rural (SONADER)  EPIC Services  n.a. 
Agence pour le développement de l'électrification rurale (ADER)  Association  Energy  n.a. 
Société mauritanienne de produits laitiers  SN Dairy products  100 
Agence nationale de l'aviation civile (ANAC)  EPIC Transport  100 
Laboratoire national des travaux publics (LNTP)  EPIC Services  100 
Société mauritanienne des postes (MAURIPOST)  SN Telecommunications  100 
Société mauritanienne d'électricité (SOMELEC)  SN Energy  100 
Société nationale des eaux (SNDE)  SN Energy  100 
Sociétés nationales des puits et forages (SNPF)  SN Energy  100 
Sté nationale des aménagements agricoles et travaux  SN Agriculture  100 
Centrale d'achat de médicaments essentiels, matériels et 
consommation de médicaments (CAMEC)  SN Health  100 
Société mauritanienne des transports publics  SN Transport  n.a. 
Société nationale ISKAN (ANAT SOCOGIM)  SN Finance  100 
Chinguetty Bank (Ch BANK)  SEM Finance  28.58  
Société des Chantiers Navals de Mauritanie  SN Shipyards  100 
Compagnie mauritanienne de sucre et dérivés (COMASUD)  SEM Sugar  79.14 
Société des aéroports de Mauritanie  SEM Airports  66 
Société des abattoirs de Nouakchott (SAN)  SEM Livestock  70.60  
Société mauritanienne pour la commercialisation du poisson 
(SMPC)  SEM Fishing  70 
Société mauritanienne de télécommunications (MAURITEL)  SEM Telecommunications  46 
Société nationale d'importation et d'exportation (SONIMEX)  SEM Services  63 
Société mauritanienne de  gaz (SOMAGAZ)  SEM Energy  34 
Société mauritanienne des hydrocarbures (SMH)  SEM Energy  n.a. 
Mauritanian Airlines International  SEM Transport  51.64  
Société nationale industrielle et minière (SNIM)  SEM Transport  78.35  
Société arabe de fer et d'acier (SAFA)  SEM Mines  58.90  
Société arabe mauritanienne de manutention d'acconage  SEM Port services  40.90  
n.a. Not available.  
Note  SN: national company; SEM: semi -public company; EPIC: industrial and commercial public 
establishment.  
Source:  Ministry of Finance; Directorate -General of State Lands and Assets; and Mauritanian Financial 
Supervision Directorate.  
3.105.   In 2016, faced with the decline in budget revenue following the fall in the prices of raw 
materials, the Government undertook reforms and restructuri ng in several large State -owned 
enterprises, namely, the National Import -Export Company (SONIMEX); the National Road 
Maintenance Enterprise; the Mauritanian Gas Company (SOMAGAZ); the National Water Company 
(SNDE); and Mauritanian Television. The Mauritani an State had entrusted SONIMEX, in liquidation 
since January  2018, with the sale of basic food products (sugar, rice, tea) to low -income households 
at affordable prices throughout the national territory. SONIMEX was a State commercial enterprise 
created in  1966 with the Mauritanian State holding 51% of the capital. It was required to maintain 
food security stocks equivalent to three months' consumption. The Food Security Commission (CSA) 
is henceforth responsible for managing these security stocks.36 
                                                
36 Online information viewed at: http://www.csa.gov.mr . WT/TPR/S/371/Rev.1 • Mauritania  
 
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  3.106.   The pur pose of a new law on public -private partnership (PPP), adopted in February  2017, is 
to define the legal regime and the institutional framework for PPP contracts in Mauritania.37 This law 
applies to all sectors of economic and social life in Mauritania subje ct to the provisions applicable to 
the Nouadhibou free zone and to already regulated authorizations, agreements, licences and 
contracts in the following sectors: the mining sector; the crude hydrocarbons sector; and the 
telecommunications sector, which rem ain governed by, in the case of the free zone, its own 
legislation and, in the case of the aforementioned sectors, their sectoral legislation. The institutional 
framework includes an interministerial committee, under the Prime Minister, a technical support  
committee and a PPP unit under the Minister responsible for the economy.  
3.3.6    Government procurement  
3.107.   Mauritania is not a member of the WTO plurilateral Agreement on Government Procurement 
nor is it an observer. In 2010, a new Government Procurement Code was e nacted to regulate the 
system for awarding public contracts.38 Several implementing texts have been adopted to this end  
(Table 3.8).  
Table 3.8 Government procurement legislation, 2018  
Legislation introduced since 2010  Date  
Law 
Law No.  2010-044 of 22  July 2010 containing the Government Procurement Code  2010 
Decrees  
Decree No.  2011-111 of 8  May 2011 on the organization and functioning of the Government 
Procurement Regulatory Authority  2011 
Decree No.  2011-178 of 7  July 2011 on the organization and functioning of procurement bodies  2011 
Decree No.  2012-082 of 4  April 2012 amending certain provisions of Decree No.  2011-178 of 
7 July 2011 on the organization and functioning of procurement bodies  2012 
Decree  No. 2011-179/PM of 7  July 2011 on the organization and functioning of the  National 
Government Procurement Control Board  2011 
Decree No.  2012-083 of 4  April 2012 amending certain provisions of Decree No.  2011-179/PM 
of 7 July 2011 on the organization and functioning of the National Government Procurement 
Control Board  2012 
Decree No.  2011-180 of 7  July 2011 on the application of certain provisions of Law 
No. 2010-044 of 22  July 2010 containing the Government Procurement Code  2011 
Decree No.  2012-084 of 4 April 2012 amending certain provisions of Decree No.  2011-180 of 
7 July 2011 on the application of certain provisions of Law No.  2010-044 of 22  July 2010 
containing the Government Procurement Code  2012 
Orders  
Order No.  211 of 14  February  2012 on the competence thresholds of procurement and 
procurement monitoring bodies and the membership of procurement committees  2012 
Order No.  718 of 3  April 2012 amending certain provisions of Order No.  211 61 of 
14 February  2012 on the application of certain provis ions of Law No.  2010-044 of 22  July 2010 
containing the Government Procurement Code and its implementing decrees  2012 
Order No.  213 of 15  February  2012 clarifying certain transitional provisions of Law 
No. 2010-044 of 22  July 2010 containing the Governmen t Procurement Code  2012 
Order No.  729 of 8  April 2012 establishing the list of public entities with special procurement 
bodies  2012 
Order No.  829 supplementing Order No.  729 of 8  April 2012, as amended, establishing the list 
of public entities with special government procurement bodies  2012 
Order No.  844 of 3  May 2012 establishing the procedures for appointing the Chairman and 
members of the special government procurement bodies  2012 
Order No.  903 of 10  May 2012 establishing the competence threshold of the government 
procurement body of the National Import -Export Company (SONIMEX)  2012 
Order No.  1868/MF of 30  September  2013 establishing the procedures for the collection of the 
proceeds of the sale of tender dossiers and the levying and remi ttance of certain resources of 
the Government Procurement Regulatory Authority  2013 
Source:  Compendium of texts relating to the government procurement system published by the Government 
Procurement Regulatory Authority in October  2012.  
                                                
37 Law No.  2017-006 of 1  February  2017 relating to public -private partnership (PPP).  
38 Law N o. 2010-044 of 22  October  2010 containing the Government Procurement Code.  WT/TPR/S/371/Rev.1 • Mauritania  
 
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  3.108.   The framework put in place by the new law envisages several institutions with responsibility 
for awarding, monitoring and regulating government procurement:  
• the Procurement Committee at contracting authority level;  
• the National Government Procurement Control Board (CNCMP); and 
• the Government Procurement Regulatory Authority (ARMP).  
3.109.   The Code applies to public contracts awarded by the State, administrative public 
establishments, decentralized regional and local authorities, industrial and commercial public 
establishments, other bodies, agencies or offices, national or State -owned companies or an 
association formed by one or more of these legal persons under public law with a view to the 
execution of public works and the supply of goods and services. Contracts with outside f inancing are 
subject to the Government Procurement Code, insofar as the latter is not contrary to the provisions 
of international financing treaties and agreements. The provisions of the law in question apply to 
public contracts whose estimated value, all taxes included, is equal to the contract awarding 
thresholds as defined by prime -ministerial order.  
3.110.   A Procurement Committee, set up within each contracting authority and chaired by the 
person responsible for public contracts, is charged with the planning, awarding and monitoring of 
government procurement. It may be appointed to manage the pr ocurement procedures of 
several  contracting authorities, in accordance with the terms of the relevant regulations. When the 
contract is financed from outside resources, the donor(s)' representatives are authorized to attend 
the assessment and award meetings, if their procedures so permit. The Procurement Committee 
entrusts an analysis sub -committee with the assessment and classification of applications and bids 
in accorda nce with the relevant regulations. The threshold of competence of the procurement 
committees is fixed at 10  million old ouguiyas (US$28,570).39 The th reshold is raised to 
50 million  old ouguiyas for the following institutions: the Food Security Committee (C SA), the 
Agency for the Promotion of Universal Access to Services, SOMELEC, the National Road Maintenance 
Enterprise and the SNDE.  
3.111.   The National Government Procurement Control Board (CNCMP) is placed under the 
supervision of the Prime Minister. Regional gov ernment procurement control boards may be 
established by regulation. They provide for the prior and post facto  control of the contract award 
and performance procedures implemented by the contracting authorities in accordance with a 
threshold determined by prime -ministerial order. The CNCMP is responsible for the prior control of 
all contracts with a threshold in excess of 100  million old ouguiyas for supply contracts and 
200 million old ouguiyas for works contracts.40 In addition, the CNCMP exercises prior c ontrol over 
all contracts awarded under exceptional procedures (direct negotiation and restricted tender).  
3.112.   A Government Procurement Regulatory Authority (ARMP) has been set up in the form of an 
independent and tripartite administrative authority (public se ctor, private sector, civil society) with 
legal personality and autonomous administrative and financial management. The ARMP is comprised 
of: a Regulatory Council, an Audits and Inquiries Committee, a Dispute Settlement Board, a 
Disciplinary Board and a Di rectorate -General. The Regulatory Council is the supreme body which 
brings together all the members of the ARMP. The Dispute Settlement Board is tasked with ruling 
on disputes. The composition of this Board is tripartite: its members are appointed on the p roposal 
of, respectively, the Government, the private sector and civil society. The ARMP initiates independent 
post facto  audits of the conformity of the awarding and performance of public contracts for each 
budget year. The resulting summary report is tra nsmitted to the competent authorities for 
consideration.  
3.113.   As methods of awarding public contracts, the Code provides for: open invitations to tender; 
restricted invitations to tender; two -stage invitations to tender; and, exceptionally, contracts after 
simplified consultation and direct negotiation (private contract). In principle, the invitation to tender 
is the default procedure in government procurement. An open invitation to tender may be preceded 
by a pre -qualification stage in the case of important or complex works or equipment or specialized 
services. Restricted invitations to tender may only be envisaged if the contract requirements can 
                                                
39 Article 5 of Law No.  2010-044 of 22  July 2010 containing the Government Procurement Code.  
40 Ibid., Articles 11 and 12.  WT/TPR/S/371/Rev.1 • Mauritania  
 
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  only be met by a particular group of suppliers and must be preceded by an open call for expressions 
of interest. Two -stage invitations to tender may also be used to formulate detailed specifications.  
3.114.   The simplified consultation procedure involves arranging a competition, with a reduced 
technical dossier, between a limited number of providers (at least three). This metho d is suitable for 
simple services or low -value products widely available in trade and amounts below the procurement 
threshold defined in Article 5 of the Code. Simplified consultation contracts are awarded only in the 
following cases: lack of acceptable bi ds; unforeseeable circumstances and cases of force majeure ; 
urgent performance in place of defaulting contract holders; performance for purposes of research, 
testing, experimentation or adjustment; and the impossibility of dissociating the supplies, servic es 
or works from the initial contract. The cases of directly negotiated contracts must be limited to 
situations of verified legal or de facto monopoly, exceptional circumstances when responding to 
natural disasters, and to cases in which the circumstances require that the performance of the 
services be kept secret. Contracts for intellectual services are awarded after consultation, with the 
establishment of a restricted list and the submission of proposals, in accordance with the provisions 
of Article 29 of  the Code.  
3.115.   To prevent abuse of the possibility of splitting up the expenditure, the Code supports 
framework agreements and indefinite -quantity contracts. Framework agreements are recommended 
when it is not possible to predict, at the beginning of the year,  the exact amount of the purchases, 
or if the orders exceed the storage capacity. A minimum and a maximum threshold, in value terms, 
for the supplies that could be ordered in the course of a period of not more than one year are fixed. 
Indefinite -quantity c ontracts differ from framework agreements in that the contracting authority 
undertakes to entrust to the chosen supplier, for a period of not more than one year, the provision 
of all or part of the specified services without fixing the quantity or value. T he procedure is the same 
in both cases and consists in fixing, after an invitation to tender, the unit prices of the deliveries, 
which will be spread out over time as the contracting authority places its orders, in accordance with 
its needs.  
3.116.   Open invitatio ns to tender are announced by inserting a notice in the Official Procurement 
Bulletin or any national and/or international publication, for 30  days in the case of local and 45  days 
in the case of international invitations to tender, as well as electronical ly.41 In order to be able to 
participate in a tender procedure, an enterprise must be installed in Mauritania and enrolled in the 
Commercial Register.42 However, this provision may be waived in the case of international invitations 
to tender when the works, supplies or services cannot be provided by enterprises installed in 
Mauritania. In addition to informing the chosen candidate in writing, the contracting authority must 
inform the other bidders of the rejection of their bids and refund their provisional de posits.  
3.117.   The legislation provides for the possibility of according preferential treatment to national 
enterprises on condition that their bids are equivalent in quality to those of the foreign bidders. The 
preferential margin is 15% of the amount of the bid s in the case of building works and national 
public works, where the cost of producing the manufactured goods includes at least 30% of value 
added in Mauritania, or where at least 30% of national inputs is used or at least 70% of the personnel 
are Mauritan ians. For consultancy bureaux and design offices, the preferential margin is fixed at 
10% if the enterprises bid as a group with foreign consultancies and if their participation amounts 
to at least 30% of the study.  
3.118.   The CNCMP's statistics indicate the pred ominance of invitations to tender from 2012 to 2016, 
as was already the case at the time of Mauritania's last TPR. However, there has generally been a 
tendency for the share of procurement by invitation to tend er to decline since 2014 (Table  3.9). The 
annual audits carried out by the ARMP show that most of the criteria employed in connection with 
the awarding and performance of contracts are not respected. According to the audit for 2014, 12% 
of authorities awarded contracts which had (i) not been previousl y included in a fo rward plan; (ii)  not 
been submitted for assessment by the CNCMP; or (iii) not been published in a national newspaper. 
The audit also noted, in 56% of cases, exceeding of the time -limits for the assessment of bids by 
the analysis sub -commi ttees and, for 65% of the contracts awarded, non -compliance with the 
contractual time -limits for the delivery of supplies, the provision of intellectual services and the 
                                                
41 International invitations to tender are also published in the international press. National invitations to 
tender are published only in the local press.  
42 Subject to contrary provisions contained in international agreements.  WT/TPR/S/371/Rev.1 • Mauritania  
 
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  execution of the works. A dozen of the contracts awarded by direct negotiation had not  received 
prior authorization from the CNCMP.  
Table 3.9 Government procurement contracts, by award procedure, in numbers and 
share of the total, 2012 -2016  
 2012  2013  2014  2015  2016  
Invitations to tender  348 (87%)  543 (98%)  540 (95%)  437 (71%)  376 (57%)  
Direct negotiation  33 (13%)  26 (2%)  118 (5%)  34 (7%)  49 (40%)  
Supplementary agreementa n.a. n.a. n.a. 32 (22%)  25 (3%)  
Total 381 (100%)  569 (100%)  658 (100%)  503 (100%)  450 (100%)  
( ) The share of the total is shown in parentheses.  
n.a. Not available.  
a Modifying one or more terms of the initial contract.  
Source:  Statistics provided by the Mauritanian authorities.  
3.3.7   Intellectual property rights  
3.119.   Mauritania is a member of the World Intellectual Property Org anization (WIPO) and of the 
African Intellectual Property Organization (OAPI), created by the Bangui Agreement (1977) and 
revised by the Bangui Act (1999). It is also party to the Paris Convention for the Protection of 
Industrial Property, to the Berne Con vention for the Protection of Literary and Artistic Works, to the 
Patent Cooperation Treaty, and to the Stockholm Convention on Persistent Organic Pollutants ratified 
in 2004. Mauritania ratified the new Act revising the Bangui Agreement in December  2015.  
3.120.   The Mauritanian service responsible for relations with WIPO and the OAPI is the Technology 
and Industrial Property Service of the Ministry responsible for industry. In Mauritania, industrial 
property rights are managed by the national service for liaison ( SNL) between Mauritania and the 
OAPI, which receives applications for registration in Mauritania and passes them on to the OAPI. 
Statistics on the depositing of applications with the OAPI by the SNL are said to be available in the 
OAPI's annual report.43 
3.121.   Mauritania has not yet notified the WTO of its legislation on intellectual property rights. It 
has not ratified the Protocol Amending the TRIPS Agreement. Nor has it designated a contact point 
under Article 69 of the TRIPS Agreement.  
3.122.   Copyright and related ri ghts are managed by Ministry responsible for culture. In Mauritania, 
the legislative and regulatory framework for copyright underwent substantial reform with the 
adoption of Law No.  2012-038 of 17  July 2012 on literary and artistic property. However, the 
implementing texts have not yet been adopted.  
3.123.   The provisions of the 2012 Law guarantee protection of the rights of the author of literary 
or artistic works, of the performer, of the phonogram or video producer, and of radio or television 
broadcasting organi zations. The areas covered include literary and artistic works, including computer 
programs and orally expressed works; theatrical works; musical works; cinematographic works; 
plastic and applied art works; works of architecture and technical works; graphi cal or typographical 
works; photographic works; works inspired by folklore; and the creations of clothing, fashion and 
adornment designers.  
3.124.   The following are also protected as works; translations, adaptations, music arrangements 
and other original transfor mations of literary or artistic works; compendiums and anthologies of 
works, collections of works forming part of the traditional cultural heritage and databases. Protection 
is conferred on the author of derived works without prejudice to the rights of the  authors of the 
originals.  
3.125.   The 2012 Law stipulates that the non -pecuniary rights enjoyed by the author cannot be 
renounced and are inalienable and indefeasible. However, they are transferable by succession or by 
will. Pecuniary rights are protected for the  benefit of the author  during his lifetime and for 70  years 
                                                
43 Online information viewed at : http://www.oapi.int . WT/TPR/S/371/Rev.1 • Mauritania  
 
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  after his death, for the benefit of the persons so entitled. The legislation also confers on the author 
the right to publish his work, under his own name or a pseudonym. He may confer this right o n a 
third party. The author's pecuniary rights are assignable against consideration or free of charge. The 
assignment of these rights must be agreed by written contract and may be total or partial. The term 
of protection of copyright and related rights is 70 years.  
3.126.   The new law led to the formation of a Copyright and Related Rights Unit in the Ministry of 
Culture charged with the legal protection of these rights. Order No. 647 of 15  April 2015 establishes 
its functions and its organizational and operational procedures. The Unit is authorized collectively to 
represent the authors, their heirs and other owners of rights with a view to acting as an intermediary 
with the users, for authorizing the legal exploitation of the works and performances and collecting 
the relevant fees and distributing them among the beneficiaries. It is required to protect the rights 
of domestic authors or any other domestic right -holder, and of foreign authors or any other foreign 
right-holder, whether or not resident in Mauritania. It is also responsible for protecting works in the 
public domain and works of the traditional cultural heritage.  
3.127.   Infringements of copyright are subject to civil sanctions such as the payment of damages 
and interest, the suspension of any manufacturing that ta kes place in the course of the unlawful 
reproduction of the work and the seizure of counterfeit media and any equipment used in 
manufacturing them. Infringements of copyright and related rights are established by the police or 
sworn officials of the Copyri ght and Related Rights Unit, who are also authorized to make seizures, 
provided that they are placed under the custody of the Unit. Sanctions, however, are the 
responsibility of the courts.  
3.128.   Criminal sanctions may be ordered, in the form of a term of impris onment of six months to 
three years or a fine ranging from 1  million to 2  million old ouguiyas, regardless of whether 
publication took place in Mauritania or abroad. In the case of a repeat offence, the penalty for which 
the law provides is doubled.  
3.129.   Since its creation, the Copyright and Related Rights Unit has made the regional delegates of 
the Ministry of Culture responsible for awareness -raising by explaining the usefulness of intellectual 
property protection as a vehicle for development and for combating  piracy. The implantation of the 
Unit in all the wilayas, with limited resources, has made it possible to speed up awareness -raising 
which, according to the authorities, has led to a significant improvement in respect for these rights.  
3.130.   The offences most co mmonly recorded in Mauritania where intellectual property rights are 
concerned are counterfeiting and forgery. They relate to trademarks, copyright and related rights 
and affect, among other things, books, textiles, cosmetic and food products , medicines, v ideo and 
audio cassettes, and mobile phones. Most of these articles appear to be imported. Weak 
implementation of the legislation seems to be the main reason for the infringement of intellectual 
property rights.  
3.131.   According to the authorities , the basic prob lems encountered are linked with raising 
awareness of these issues among the public and the players. There are very few cases of copyright 
holders seeking redress in Mauritania because copyright is still very poorly understood.  
 
 
 WT/TPR/S/371/Rev.1 • Mauritania  
 
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  4  TRADE POLICIES BY SECTOR  
4.1  Agriculture  
4.1.1    Overview  
4.1.  Mauritania's land is mostly desert (0.5% is arable), and suffers from an increasing rainfall 
shortage, lack of investment and rural exodus. The total area farmed was in the order of 
240,000  hectares in 2017, i.e. le ss than half its potential of 500,000 hectares, with only 46,000 of 
the irrigable 135,000 hectares actually irrigated.1 There is a chronic shortfall in food crops and 70% 
of staple food needs are imported with sizeable budget subsidies (see below). Greater  competition 
on the import side would seem a priority in order to bring down high food costs. Mauritania continued 
to be hit by sharp rises in its food import bill in 2010 -2011 and again in 2016 and 2018.2 On the 
other hand, the coverage rate for rice, dat es and vegetables improved significantly in 2017 as a 
result of government efforts in terms of infrastructure for processing, storage etc. The other types 
of agricultural production do not appear to have grown faster than the population over the period 
2008-2016 (Chart 4.1).  
Chart 4.1 Output of main agricultural products  
(Annual growth rate, 2008 -2016 (%))  
 
Source:  FAOSTAT. Viewed at: http://faostat3.fao.org/home/E  (database accessed in November  2017).  
4.2.  The Ministry of Agriculture is responsible for regulating agriculture and the Ministry of Livestock 
for livestock farming (Section 4.2.5); animal products and crops are the main agri -food products. 
The share of expenditure of the Ministries responsible for agriculture, livestock, fisheries and other 
matters related to food security amounts to 1.3% of total government expenditure (excluding debt 
interest). The stated priority goal of agricu ltural policy is to increase domestic production so as to 
better ensure the low -income population's food security, and cut the import bill.  
                                                
1 Ministry of the Economy and Finance (2016), Stratégie nationale de croissance accélérée et de 
prospérité partagée (SCAPP) 2016 -2030, August  2016.  
2 Online information viewed at: http://afrique360.com/2016/01/18/mauritanie -hausse -vertigineuse -
des-prix-des-denrees -alimentaires ; http://mauriweb.info/node/4369 ; and at: 
http://apanews.net/index.php/news/mauritanie -forte-hausse -des-prix-des-produits -alimentaires -a-
nouadhibou . 
-20.0%-15.0%-10.0%-5.0%0.0%5.0%10.0%15.0%20.0%25.0%
Dried beans
Dates
Maize (corn)
Dry peas
Pulses n.e.s
Paddy rice
Sorghum
Camelid meat
Bovine meat
Chicken
Goat meat
Sheep meat
Camel meat
Cow milk
Goat milk
Sheep milk
Hen eggs in shellProduction Population
Agricultural crops
Domestic meat Whole fresh milkWT/TPR/S/371/Rev.1 • Mauritania  
 
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  4.3.  A multitude of plans, projects and programmes to develop agricultural and livestock production 
have been drawn up ov er the past decade, in particular with Mauritania's development partners, 
including in connection with the Poverty Reduction Strategy Paper (PRSP):  
• the National Agricultural Development Plan 2015 -2025 was prepared in 2013 together 
with the FAO with the aim  of developing agriculture that is "modern, sustainable and 
competitive, by developing highly productive crop farming"3; 
• the National Food Security Strategy (SNSA, 2012), which led to the National Agricultural 
and Food Security Investment Programme (PNIA);  
• the Rural Development Strategy 2025 (SDSR, 2012), together with  
• the Agropastoral Framework Law (LOAP) adopted in 2012; and  
• the National Strategy for Accelerated Growth and Shared Prosperity (SCAPP, 2016).  
4.4.  In the past, these plans have often lacked framewo rk laws or sufficient resources for their 
implementation.4 However, since 2011 tangible efforts to boost rice production (and to a much lesser 
extent wheat production) have borne fruit, which confirms that farmers do indeed respond to suitable 
policies.  
4.5.  In particular, Mauritania does not participate in the ECOWAS Regional Food Security Storage 
Strategy , whose Regional Food Security Reserve constitutes a third line of response to crises, after 
local/community -level and national food reserves. Adopted by ECOW AS in February 2013, the 
Reserve is composed of a physical component (one third of expenditure) aimed at securing rapid 
supply and a financial component (two thirds); Mauritania's participation in this mechanism could 
help to improve food security while fa cilitating regional trade in foodstuffs. Nor is Mauritania a 
participant in the sub -regional West Africa Agricultural Productivity Programme (WAAPP).5 
4.6.  One of the priorities of the €195 -million National Indicative Programme 2014 -2020 signed with 
the EU is t o strengthen the land tenure system. A five -year land reform programme was launched 
in 2016 with World Bank assistance, starting from the recognition that an appropriate land tenure 
policy could make a significant contribution to achieving the goal of food  security by raising food 
production. According to a recent United Nations report, the land tenure system is one of the three 
main factors perpetuating the extreme poverty in which three quarters of the Mauritanian population 
live.6 According to this repor t, because they lack land titles and identity documents, the poorest 
cannot obtain loans for seeds and fertilizer and are often under threat of eviction without 
compensation by rich landowners or foreign investors; agricultural land may be purchased by 
foreigners by setting up a company under Mauritanian law and taking out a long -term lease. 
According to the authorities, on the contrary, the State attaches great importance to access to land 
by village cooperatives and access to agricultural credit, and to o verhauling the land tenure system, 
on which an interministerial committee is working; and there have never been any cases of 
expropriation. Moreover, it would seem that the process for attributing rural concessions needs to 
be simplified, as these are firs t granted on a provisional basis (Section 2.4).7 
4.7.  The household food security survey carried out by the World Food Programme (WFP) in 2013 
showed the scale of food insecurity and its relationship with imports: in January  2013, 16.5% of 
Mauritanian household s suffered from food insecurity. In 2015, the same survey reported a rate of 
26.8%, and even 34.7%, in rural areas. The national food supply consists of about 70% of imported 
cereals, of which between 5% and 25%, according to the year, is provided by inter national food aid. 
Facilitating imports would therefore directly help to reduce hunger.  
                                                
3 Ministry of Agriculture. Viewed at: http://www.agriculture.gov.mr/spip.php?article87 . 
4 SCAPP (2016).  
5 Online information viewed at: http://www.waapp -ppaao.org/fr . 
6 United Nations (2017), Report of the Special Rapporteur on extreme poverty and human rights on his 
mission to Mauritania. Viewed at: https://documents -dds-
ny.un.org/doc/UNDOC/GEN/G17/053/84/PDF/G1705384.pdf?OpenElement . 
7 For a summary of Mauritanian land law, see Foncier & développement , viewed at: 
https://www.foncier -developpement.fr/wp -content/uploads/fiche -pays-mauritanie.pdf . WT/TPR/S/371/Rev.1 • Mauritania  
 
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  Chart 4.2 Food products imported by Mauritania, 2008 -2016  
 
Note:  Food products based on the WTO definition of agricultur e. 
Source:  WTO Secretariat calculations based on data from the UNSD Comtrade database; and United Nations, 
ITC TradeMap.  
4.8.  The main trade policy instruments relating to agriculture and food are customs tariffs, which 
the Government occasionally raised during  the period 2010 -2016, in particular when it decided to 
encourage domestic production (see below in the case of rice). Mauritania  has not notified the 
WTO Committee on Agriculture concerning domestic support for agricultural production, which is 
probably s izeable in relation to the value of production of certain food products such as rice 
(see below); or concerning export subsidies, which do not exist given the lack of any exportable 
output. The EMEL Programme was introduced in 2011 following a severe droug ht; the products sold 
were all imported by National Import -Export Company (SONIMEX) (Section 3.3.5). Government 
spending on this programme reached nearly 22  billion old ouguiyas in 2016 (almost US$63  million). 
The programme came under criticism in Septembe r 2012 because of the direct award of 
five contracts amounting to over €30  million under conditions that reportedly did not comply with 
the Government Procurement Code (Section 3.3.4).8 In March  2018 the activity of the Emel shops 
dwindled following the li quidation of SONIMEX.9 
4.9.  The foods sold at subsidized prices in the Emel shops consist primarily of the following staples: 
sugar, rice, pasta, milk, potatoes and onions.10 Mindful that subsidized imports of food and other 
agricultural products could have a se riously destabilizing impact on agricultural production systems 
and in particular block the development of specific segments, in 2017 the World  Bank drew up a 
project for a Social Register of all poor households that would receive cash transfers of 15,000 old 
ouguiyas, or about US$42) every quarter instead of food sales. This amount corresponds to about 
one third of the reference income for the national poverty threshold, i.e.  US$1.34 per day.  
4.10.   Mauritania's food market is characterized by a small number of " interest groups linked to 
major local players" that dominate the wholesale distribution of rice and the other main foods, which 
somewhat seems to explain the fact that in 2015 "the domestic price of imported rice was twice the 
world price and the domestic price of wheat was 60% higher".11 These importers apparently enjoy 
an oligopolistic position and their speculative practices are likely to undermine food security.  
                                                
8 Online information viewed at:  http://www.fr.alakhbar.info/4945 -0-Mauritanie ---Emel-2012-plus-de-
12-milliards -engloutis -dans-le-gre-a-gre.html . 
9 CRIDEM, Mauritanie: la disparition des boutiques EMEL inquiète les populations pauvres du pays . 
Viewed at: http://cridem.org/C_Info.php?article=708108 . 
10 Online information viewed at: http://afrique.le360.ma/mauritanie/societe/2016/06/06/2938 -un-
milliard -douguiyas -pour-la-subvention -des-produits -pendant -le-ramadan -2938. 
11 Enhanced Integrated Framework (2015), République islamique de Mauritanie - Actualisation de 
l'Étude diagnostique pour l'intégration du commerce: de rentes à court terme vers une croissance 
28.3%
29.1%
19.4%
14.5% 15.2%
11.0%12.0%13.3%18.1%
11.6%
10.6%
7.7%6.9%8.7%
7.7%8.1%10.2%
8.5%
0.0%5.0%10.0%15.0%20.0%25.0%30.0%35.0%
2008 2009 2010 2011 2012 2013 2014 2015 2016Food imports as a percentage of total imports
Fodd imports as a percentage of GDPWT/TPR/S/371/Rev.1 • Mauritania  
 
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  4.1.2   Policies by subsector  
4.1.2.1   Rice and wheat, gum arabic  
4.11.   Rice and wheat are the main agricultural products for which significant production aids have 
borne fruit (Chart 4.3).  
Chart 4.3 Rice production, 1990 -2014  
 
Source:  FAOSTAT. Viewed at: http://faostat3.fa o.org/home/E  (database accessed in November  2017).  
4.12.   Government production support for agriculture has taken the form of hydro -agricultural works 
on behalf of the poorest village communities, as well as subsidized agricultural inputs (in  particular 
fertilizer and herbicides and seeds for rice, wheat and vegetable production). Farmed areas have 
been rehabilitated and developed, and paddy rice processing and local storage have been improved. 
In 2014 -2015 output neared 300,000 tonnes, but according to t he president of the Association for 
Farm Modernization and Diversification, yield per hectare did not exceed 2.5  tonnes in 2015 -2016 
compared with 4 tonnes previously.  
4.13.   In August  2015 guaranteed producer prices were raised from 80 to 130 old ouguiyas per  kilo, 
but in early 2016 domestic producers were hit by a slump in imported rice prices.12 Production thus 
became unviable without government support for fertilizers and inputs. The Government then raised 
customs tariffs. In 2011, the fiscal import duty (DFI) on rice, which had previously been exempt, 
was raised to 5% for broken rice and 13% for milled rice (see below).  
4.14.   Wheat production also increased tenfold between 2004 and 2014, but remains modest at 
7,000 tonnes compared with imports of over 500,000 tonnes in 2015, costing the State 
US$125  million.13 
4.15.   Gum arabic (of the acacia family) production began in Mauritania in the 15th century, and the 
country was once a major exporter.14 However, its importance for the country collapsed following 
the droughts of 1970 a nd 1980. Annual production is currently below 500  tonnes. The World Bank 
is working with the country to promote this crop, which helps to combat desertification thanks to its 
deep roots that retain water, as well as for its economic value. The Sahel and We st Africa Programme 
(SAWAP), endowed with US$1.1  billion, is jointly implemented b y the World Bank and the 
Global  Environment Facility (GEF) to support the "Great Green Wall" initiative.  
                                                
macroéconomique et un développement durable fondé sur l'exportation , World Bank. Viewed at: 
http://www.commerce.gov.mr/IMG/pdf/strategie_commerciale.pdf . 
12 Online information viewed at: http://www.noorinfo.co m/Le-riz-mauritanien -La-frustration -des-
producteurs -nationaux_a17265.html . 
13 SCAPP (2016).  
14 For a gum arabic market study, see UNCTAD (2015). Viewed at: 
http://unctad. org/en/PublicationsLibrary/INFOCOMM_cp06_GumArabic_fr.pdf . 
0501001502002503003501990199119921993199419951996199719981999200020012002200320042005200620072008200920102011201220132014(Volume: 1,000 tonnes)WT/TPR/S/371/Rev.1 • Mauritania  
 
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  4.1.2.2   Animal farming and products  
4.16.   Mauritania has a large livestock populati on of about 20  million head, reflecting the 
comparative advantage of its vast territory. In 2010 the herd was estimated at 1.7  million cattle; 
1.4 million camelids; 8.7  million sheep; 5.8  million goats; and 4.2  million poultry. Livestock farming 
represents  on average 16% of GDP, provides a livelihood for about one  million people, plays a key 
role in food security, and is a means of accumulating capital, in particular for the poorest. However, 
the heavy concentration of the herd in grazing areas has hastened  deforestation and land 
degradation, thereby speeding up the country's severe desertification. The survival of livestock 
farming therefore calls for a radical revision of policy in order to take account of the fight against 
desertification, access to anima l feed and its cost, and the reform of extensive farming so as to 
improve productivity.15 
4.17.   Many plans, programmes, projects or strategies have been published on Mauritanian livestock 
farming, but few have been implemented.16 Most of them agree on the need to provide considerably 
more resources in order to stabilize and regenerate the areas concerned; facilitate access to inputs 
for producers; improve animal health; collect statistical data and the commercial information needed 
for monitoring the sector; and re habilitation of the necessary public infrastructure.  
4.18.   The current Livestock Code was adopted in 2004.17 A new National Livestock Development 
Plan 2018 -2025 was mentioned (but unavailable) in December  2017 on the Ministry of Livestock's 
website. Its total cos t was said to be 112  billion old ouguiyas (US$320  million), of which nearly half 
had already been raised in June  2017 according to the Ministry.18 In fact, the operating budget 
allocated to the Ministry of Livestock in 2017 (1.1  billion old ouguiyas, or abo ut US$3  million) 
represents 0.4% of total government expenditure (excluding debt interest).  
4.19.   The National Union of Livestock Savings and Loan Cooperatives (UNCECEL) was set up in 
2009 to palliate the major handicap of lack of access to credit for livestock farmers. However, 
although it has received an annual budgetary allocation since then, the body has never begun either 
to function or to grant loans.19 Again, the Livestock Input Supply Pool could supply the market for 
animal feed and veterinary products and  ensure its stability, if it had adequate working capital.  
4.20.   As for the health of the herd, repeated epidemics regularly cause deaths and economic losses. 
Only a minority of animals appear to be vaccinated. Hence, in October  2017 an annual vaccination 
campai gn was launched for six  million animals, (i.e. less than half the total), in particular against 
contagious bovine pleuropneumonia and sheep and goat plague (peste des petits ruminants 
(PPR)).20 
4.21.   The lack of a laboratory for the control and certification of a nimal products is another 
handicap. The National Livestock and Veterinary Research Centre (CNERV) could include such a 
laboratory but lacks the financial resources for doing so.  
4.22.   For all these reasons, Mauritania is one of the few countries of which one of the main export 
products is mostly exported informally. Mauritania is in fact traditionally considered the largest 
exporter of live cattle in the region. The authorities estimate that traditional exports to the Gambian, 
                                                
15 Online information viewed at: http://afrique.le360.ma /mauritanie/economie/2017/10/17/15842 -
mauritanie -secheresse -nouveau -cri-de-detresse -des-eleveurs -15842 . 
16 See, for example, Ministry of Rural Development and the Environm ent, Rural Development 
Strategy  2015. Viewed at: http://cda.portail -omvs.org/sites/cda .portail -
omvs.org/files/sites/default/files/fichiers_joint/10390_ocr.pdf . 
17 Law No.  2004-024 of 13  July 2004 containing the Mauritanian Livestock Code. Viewed at: 
http://www.cciammr.com/images/Code%20de%20lelevage.pdf . 
18 Online information viewed at: http://www.elevagerim.com/fr/2017/06/ministre -de-lelevage -presente -
communication -relative -a-lapprobation -plan-national -developpement -de-lelevage -2018-2025. 
19 Online information viewed at: 
http://documents.banquemondi ale.org/curated/fr/492991468049878598/pdf/Mauritania -DTIS-French -FINAL -
GreyCover.pdf . See for example the allocation of 60  million old ouguiyas in the 2015 Finance Law.  
20 Online information viewed at https://lesmauritanies.com/2017/10/02/mauritanie -vers-limmunisation -
de-6-millions -de-tetes-de-betail . WT/TPR/S/371/Rev.1 • Mauritania  
 
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  Malian, Moroccan and Senegalese mark ets amount to between 30,000 and 70,000 cattle and 
300,000 sheep a year.21 However, this trade is essentially conducted informally.  
4.23.   The Investment Code (Section 2.4.2) provides favourable conditions for investment in the 
livestock and animal product sector.  It seems that since 2011 some public -private partnership (PPP) 
investments have helped increase domestic production of animal products with the aim of reducing 
the import bill: the Mauritanian Dairy Company  (SMPL), a State enterprise, started up operation s in 
2016 in the Nema region (1,100 kilometres to the east of Nouakchott), where Tivilski, a private 
company, is already operating.22 
4.24.   Another PPP for poultry production was started up in 2015 in Nouakchott.23 The Nouakchott 
Abattoir Company (SAN) is also a s emi-public company . 
4.25.   Some private tanneries were set up in Nouakchott in the 2000s, but in 2017 they all appear 
to have come to a halt.24 
4.26.   Imports of dairy products and white meat remain high. The country is self -sufficient only in 
red meat. In 2016, customs duties on poultry were raised to 20% when a poultry farm started up 
production. By comparison, the ECOWAS common external tariff (CET) rates for poultry, to which 
Mauritania should now adhere, are 35%. Powdered milk is considered an input for dairies and c arries 
a 5% duty, the same rate as under the ECOWAS CET.  
4.27.   Imports of milk and poultry are sold at subsidized prices that are set by the Ministry of Trade.  
4.28.   The 2016 Finance Law introduced "consumption taxes" on imports of poultry meat and edible 
offal, as we ll as yoghourt and other dairy products (Section 3.1.5.3).   
4.1.2.3   Fisheries  
4.1.2.3.1   Overview  
4.29.   Mauritania's coastal waters are among the richest in the world as far as fisheries resources 
are concerned. The country's Exclusive Economic Zone (ZEE) covers an area of 230,000  km2. The 
Atlantic coastline extends for 720 km, and there are 750 km of riverbanks along the Senegal River 
dividing Mauritania from Senegal.25 Fish account for around 13 % of total goods exports (Chart  1.3). 
There are also the catches by the foreign fishing  fleet directly dispatched overseas. The fisheries 
sector contributed about 8.4% of government budget revenue in 2015, primarily from licence fees 
and royalties. Small -scale fishing and coastal catches have increased sharply, from 43,000 tonnes 
in 2006 to 333,000 tonnes in 2013. Fish -processing activities have also developed very strongly, 
with more than a  hundred plants compared with a single plant in 2006.  
4.30.   In 2016 the Ministry of Fisheries and the Maritime Economy published a final report on the 
investmen t framework for sustainable fisheries development in Mauritania 2015 -2020 in order to 
implement the Government's new national strategy for responsible and sustainable fisheries 
management.26 In that year Mauritania was the first country to commit itself at the regional level in 
favour of the Fisheries Transparency Initiative, which was launched in Nouakchott in February  2016. 
The National Multi -Stakeholder Group (MSG), established in January  2017 is responsible for 
                                                
21 This trade is in principle governed by Decree No.  65-087 of 19  May 1965 regulating the imp ort and 
export of animals and animal products.  
22 Online information viewed at: http://www.inter -reseaux.org/IMG/pdf/Note_Tiviski_final.pdf . 
23 For an analysis of the poultry sector, see Fall, M. (2009), Revue du secteur avicole , FAO. Viewed at: 
http://www.fao.org/3/a -ak141f.pdf . 
24 Mauritanian Centre for Policy Analysis  (2010), Analyse des politiq ues publiques dans le domaine de 
l'élevage . Viewed at: http://www.cmap.mr/PA2010/ETUDE%20ELEVAGE%20VF.pdf . 
25 Online information from FAO, viewed at: http://www.fao.org/fishery/countrysect or/FI-CP_MR/fr . 
26 Online information viewed at: 
http://www.peches.gov.mr/IMG/pdf/rapport_finalcadre_d_investissement.pdf . WT/TPR/S/371/Rev.1 • Mauritania  
 
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  supervising the implementation of the Initi ative in Mauritania.27 It is steered by the Ministry of the 
Economy and Finance.  
4.1.2.3.2   International agreements and conventions  
4.31.   In April  2012, in Nouakchott, Mauritania ratified the Convention for Cooperation in the 
Protection, Management and Development of the M arine and Coastal Environment of the 
Atlantic  Coast of the West, Central and Southern African Region (Abidjan Convention).28 Mauritania 
had ratified the United Nations Convention on the Law of the Sea on 10  December  1982.29 Mauritania 
has also signed several  international fishing agreements. As international agreements, they take 
precedence over domestic law, including the Fisheries Code.  
4.1.2.3.2.1   Agreement with Senegal  
4.32.   A 2001 agreement with Senegal in principle allowed registered Senegalese fishermen to 
engage in sma ll-scale fishing without having to land their entire catch in Mauritania, as a waiver to 
Mauritanian legislation (see below). The agreement provided for annual protocols that were 
concluded until 2014, in which year Senegal obtained 400 fishing licences fo r a maximum volume of 
50,000  tonnes of fish that could be landed in Senegal. Such prot ocols have been suspended 
since 2015.  
4.1.2.3.2.2   Agreements with the European Union  
4.33.   Since 1987, successive fisheries agreements have been signed with the EU. A Fisheries 
Partnership  Framework Agreement was signed in 2006, initially for six years up to 31  July 2012 and 
then extended until the end of 2018. Several protocols have been signed on the basis of this 
agreement, for 2006 -2008, 2008 -2012, 2012 -2014 and 2015 -2019.30 These agreem ents authorize 
EU-registered vessels to fish in Mauritania's ZEE in exchange for an annual financial contribution 
specified in the protocol. This contribution includes support for the development of the fisheries 
sector (Table 4.1), which has been declinin g over the period, and is intended for enhanced 
surveillance, the maritime academy, the protection of marine areas, and the development of 
small -scale fishing.  
Table 4.1 Fisheries agreements, 2006 -2019  
Duratio n Maximum tonnage (royalty)  No. of 
vessels 
at the 
same 
time Average 
annual royalty 
(€ million)  Of which: 
average 
annual 
sectoral aid 
(€ million)  
2006-2008 440,000  200 76.5 n.a. 
2008-2012 250,000  130 76.3 16.3 
2012-2014 326,700  110 70.0 3.0 
2015-2019 287,500, of which:     
 1. Crustaceans excluding crawfish and crab: 5,000  
(royalty: €400/tonne)  25 59.1 4.1 
 2. Non -freezer trawlers and bottom longliners for black 
hake: 6,000  
(royalty: €90/tonne)  6 n.a. n.a. 
 3. Demersal species other than hake, non -trawling: 3,000 
(€105/tonne)  n.a. n.a. n.a. 
 4. Tuna seiners: 125,000  
(€60-70/tonne plus €1,750 per vessel)  25 n.a. n.a. 
 5. Pole -and–line tuna vessels and surface longliners: 7,500  
(€60-70/tonne +€2,500 -€3,500 per vessel)  15 n.a. n.a. 
                                                
27 Online information from the Fisheries Transparency Initiative, viewed at: 
http://fisheriestransparency.org/fr/mauritania -launches -its-fiti-national -multi-stakeholder -group . 
28 Online information viewed at: http://www.prcmarine.org/fr/la -mauritanie -ratifie -la-convention -
dabidjan . 
29 Online information from the  United Nations, viewed at: http://www.un.org/french/law/ los/index.htm . 
30 Protocol setting out the fishing  opportunities and financial contribution provided for in the 
Fisheries  Partnership Agreement  between the European  Community and the Islamic Republic of Mauritania for  
a period of four years. Viewed at: http://eur -lex.europa.eu/legal -content/FR/TXT/PDF/?uri=CELEX:22015A1201(01) 
&from=EN ; and at: https://ec.europa.eu/fisheries/cfp/international/agreements/mauritania . WT/TPR/S/371/Rev.1 • Mauritania  
 
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  Duratio n Maximum tonnage (royalty)  No. of 
vessels 
at the 
same 
time Average 
annual royalty 
(€ million)  Of which: 
average 
annual 
sectoral aid 
(€ million)  
 6. Freezer pelagic trawlers: 220,000  
(€123/tonne)  19 n.a. n.a. 
 Non-freezer pelagic vessels: 15,000  
(€123/tonne)  n.a. n.a. n.a. 
n.a. Not available.  
Source:  WTO Secretariat on the basis of the Fisheries Agreement.  
4.34.   Under the protocol, European vessels pay  an annual royalty. Article 1.5 of the agreement 
provides that these royalties must also be paid by all other foreign fleets operating in the fishing 
zone. The royalty amounts to €400/tonne for crustaceans with the exception of crawfish and crab; 
€105 for demersal species (with the exception of €90/tonne for black hake). For tuna, the royalty is 
€60/tonne for the first two years, rising to reach €70 in the fourth year,  plus a fixed royalty of 
€1,750  per tuna seiner. In the case of pole -and-line tuna vessels  or bottom longliners, the royalty 
rises to €2,500 and 3,000 per vessel respectively. Fishing for cephalopods is banned.  
4.35.   In addition, the agreement provides for a "royalty in kind": vessels must transfer free of 
charge a volume corresponding to 2% of their  pelagic catches transhipped or landed, all species 
combined, to the National Fish Distribution Company (SNDP), a State enterprise (see below) that 
only distributes fish within the country. As large vessels cannot approach the port for technical 
reasons, s mall boats have to collect the catch in order to land it. Furthermore, this payment in kind 
would appear to compete with the small -scale fishing that supplies the domestic market.  
4.36.   The agreement specifies annual catch ceilings and maximum volumes per vessel , including 
tuna vessels (Article 2.7). The vessels report their catch volume data at the end of each fishing year. 
Freezer pelagic trawlers can fish 225,000 tonnes annually, plus the 2% in kind mentioned above, 
with a possible excess of 10% without affect ing the financial counterpart, against a royalty of €123 
(Table 4.1).  
4.37.   Foreign vessels have a transhipment obligation (which, however, does not include the 
obligation of storage and local processing), unlike the domestic fleet, which does have to land and 
process its catches. However, the non -freezer pelagic fleet is subject to a landing obligation " within 
the limits  of the reception capacity of the processing  units at Nouadhibou and actual market  
demand". In addition, the current protocol (like its predeces sors) stipulates that 60% of total crews 
of European vessels (Chapter IX) must consist of Mauritanian seamen, and also provides for the 
presence of some scientific observers at the Mauritanian Government's expense.  
4.38.   Since 2010, an increasing number of Mauri tanian production units (freezer vessels, plants 
producing fishmeal or ready -made meals) have been included in the EU's list of countries and 
territories from which imports of fishery products are authorized. The latest list dates from 2018 and 
contains ov er 130 enterprises.31 The latest health audit of the fisheries sector by the 
European  Commission dates from 2011. Enterprises are certified by the Mauritanian Ministry of 
Fisheries and the Maritime Economy as meeting EU hygiene standards.  
4.1.2.3.2.3   Agreements with Ch ina 
4.39.   The work of the Mauritania -China Joint Fisheries Commission led to the signing in 
October  2017 of a new cooperation agreement to replace the 1991 agreement. This new agreement 
is said to include provisions concerning the renewal of the national fleet, approval of the sanitary 
inspection system for fishery products, and access to the Chinese market for fishery products, based, 
according to the authorities, on the provisions of the agreement with the EU. The Ministry website 
does not appear to contain thi s agreement.  
4.40.   In 2010, the Government signed a fisheries agreement with a Chinese private company 
(Poly Hong Dong) in order to establish a fisheries hub at Nouadhibou. In exchange for invest ment 
in kind assessed at US$100 million over a 25 -year period (cons truction of a fishing wharf, 
                                                
31 Online information viewed at: https://webgate.ec.europa.eu/sanco/traces/output/MR/FFP_MR_en.pdf . WT/TPR/S/371/Rev.1 • Mauritania  
 
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  a fish-processing plant with a capacity of 300 tonnes per day, refrigerated storage units, etc.), the 
company obtained a 25 -year fishing licence. According to the authorities, this agreement with 
Mauritania does not exempt Hong  Dong from the payment of all internal duties and taxes (VAT, 
etc.), customs duties, the 2.5% minimum flat -rate tax (IMF), and the export tax. The company is 
one of about 100 enterprises approved to export to the European market.32 
4.1.2.3.3   National regulations  
4.41.   The Ministry of Fisheries and the Maritime Economy is responsible for government policy in 
the fisheries sector.33 It is thus tasked with implementing the laws governing fishing in Mauritanian 
waters and ensuring that they are consistent with international agre ements. The Ministry also 
oversees, inter alia , the Mauritanian Fish Marketing Company (SMCP) (see below), the SNDP and 
Mauritania's shipyards.  
4.42.   Mauritania has undertaken to implement the international regulations against illegal, 
unreported and unregulated  (IUU) fishing34, which came into force on 1  January  2010.35 Under these 
regulations, vessels must be registered, be in possession of a fishing licence, and each trip out to 
sea has to be declared. Products exported by processors or shipowners (approved by t he sanitary 
authorities) must be traceable.  
4.43.   The national fisheries resource management system is mainly the  responsibility of the 
Ministry  of Fisheries, the Fisheries Surveillance and Maritime Control Department (DSPCM) and the 
Mauritanian Institute for Oc eanographic and Fisheries Research (IMROP).36 According to the 
authorities, the system is effective and provides a reliable estimate of the current state of marine 
resources. In particular, again according to the authorities, each vessel keeps a fishing log  with 
statistics concerning catches, which are transmitted to the DSPCM. The National Office for the 
Sanitary Inspection of Fishery and Aquaculture Products (ONISPA) is the sanitary authority for 
fishery products and is certified ISO 17025.  
4.44.   The new 2015 Fi sheries Code introduced, among other things, a system of individual quotas 
for maximum catches per vessel; specified fishing gear and methods (Article 29); and revised the 
applicable taxation.37 The new legislation abolishes the distinction between small -scale fishing and 
industrial fishing, and instead distinguishes between small -scale fishing, coastal fishing and deep -sea 
fishing according to the vessel's size and equipment and the fishing zone.  
4.45.   The Code provides for two types of treatment: a national regi me subject to landing in 
Mauritania and reserved for Mauritanian -registered vessels or bareboat charters; and a foreign 
vessel regime. The foreign regime is an exceptional one that is granted under international fishing 
agreements or other arrangements (se e above, international agreements). In the absence of an 
international agreement stipulating otherwise, a vessel operating under the foreign regime must 
land its entire catch in Mauritania; and at least 60% of the on -board crew must be Mauritanian 
national s, including the captain and officers.38 The fishing access duty differs under the two regimes; 
it includes a direct access duty and a royalty. The direct duty is based on the species, fishing zone, 
fishing category, fishing gear and mode of conservation.39 The royalty is based on the species and 
value of catches. Some species are reserved for the national regime, which enjoys lower royalties in 
exchange for the obligation to land catches and process them locally.  
                                                
32 Idem.  
33 The Ministry's website was working in January  2018. Viewed at: http://www.peches.gov.mr/index.  
php?lang=fr . 
34 Council Regulation No.  1005/2008 of 29  September  2008. Viewed at: http://eurlex.europa.eu ; and 
at: http://ec.europa.eu/fisheries/cfp/illegal_fishing/index_fr.htm . 
35 Online information viewed at:  
http://www.cape -cffa.org/IMG/ pdf/CAPE_annonce_ bateaux_INN_mauritanie_3fev2006.pdf . 
36 Online information viewed at: http://www.imrop.mr . 
37 Law No.  2015-017 containing the Marine Fisheries Code. Viewed at: 
http://www.peches.gov.mr/IMG/pdf/code_peches_2015 -017_fr_version_finale_scannee.pdf . 
38 Article 47 of Decree No.  2015-159 implementing Law No.  017-2015. Viewed at: 
http://www.peches.gov.mr/IMG/pdf/dcret_2015159_application_loi_0172015_po rtant_code_des_pches__0110
2015.pdf . 
39 Decree No.  2015-176. WT/TPR/S/371/Rev.1 • Mauritania  
 
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  4.46.   Several tax breaks are available in order to encourage the development of small -scale and 
coastal fishing. The turnover derived from artisanal fishery products is not subject to the minimum 
flat-rate tax (IMF), with the exception of the turnover from sales of pelagic products, which are 
subject to a 2% IMF. The exemptions from VAT, internal consumption taxes (for example the tax on 
petrol) and customs duty on petroleum products used for small -scale fishing amounted to 
8 billion  old ouguiyas (about US$23  million) in 2013 alone.40 
4.1.2.3.4   Fish exports  
4.47.   Exports of  frozen unprocessed fishery products (with the exception of small pelagic fish) that 
are subject to the landing obligation remains the monopoly of the SMCP, a semi -public company set 
up in 1984, with 70% of its capital owned by the State and the remainder by the Mauritanian private 
sector.41 The SMCP has not been notified to the WTO Committee on State Trading. In 2016, its 
turnover, entirely from export, amounted to about US$416  million.  
4.48.   The SMCP is ISO 9001 -2008 certified. Its activities are governed by a n ew decree of 2017.42 
For products for which it has an export monopoly, the SMCP is responsible for the inspection of 
commercial quality (size, etc.) and marketing up to export. The SMCP asks interested buyers to 
submit price proposals; fishers or producers are remunerated on the basis of the export price 
obtained by the SMCP after deduction of a commission of 0.5% -1.5% according to the product 
exported. However, Poly Hong Dong's exports (see above) are not subject to the SMCP monopoly.  
4.49.   The SMCP's sphere of a ctivity was broadened in 2017. The new decree specifies that it is also 
responsible for controlling, inspecting and monitoring the marketing and export of a second group 
of products on which it does not have an export monopoly, namely frozen small pelagic fish, fishmeal 
and fish oil. Catches are transferred directly by fishers to their clients on the basis of the floor price 
set by the Commission responsible for setting export reference prices (Article 8); the commission is 
once again 0.5% -1.5% according to  the product. The Commission also publishes a floor price for a 
third group of products, namely fresh and live products. In addition, the SMCP levies export taxes 
at the rates indicated in Table 4.2.  
Table 4.2 Export taxes collected by the SMCP  
Species  Tax as a percentage of catch value  
Whole products  
Frozen on land  5% 
Frozen on board  6% 
Fresh demersals  4% 
Fresh pelagics  2% 
Live crustaceans  10% 
Processed and/or prepared productsa 
On board  4% 
On land  3% 
Fish meal and oil  8% 
Finished productsb 1% 
a "Processed and/or prepared products" means any product that has undergone mechanical 
transformation that adds value.  
b Finished products are defined as products ready for consumption.  
Source:  Decree No.  2015-176 on the methods for setting access duty for fisheries resources. Viewed at: 
http://www.peches.gov.mr/IMG/pdf/decret_2015 -176_du_041 215_ 
modalites_de_fixation_du_droit_d_acces_fr.pdf . 
                                                
40 Ministry of Finance (2015), Portrait des dépenses fiscales de l'année 2013 de la République islamique 
de Mauritanie . Viewed at: https://www.giz.de/en/downloads/giz2013 -fr-potrait -des-depenses -fiscales -en-
Mauritanie.pdf . 
41 Online information viewed at: http://smcp.mr . 
42 Decree No . 2017-027 on the marketing of fishery products for export. Viewed at: 
http://www.peches.gov.mr/IMG/pdf/decret_smcp_prix_de_reference_fr.pdf . See also World Bank (2015), 
Islamic Republic of Mauritania, Diagnostic Trade Integration Study. Viewed at: http://www.eif -
mis.org/files/user/Mauritania_DTISU_2016.pdf . WT/TPR/S/371/Rev.1 • Mauritania  
 
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  4.50.   Consumption of fish per capita in Mauritania did not increase between 2011 and 2016, 
although the Government decided in 2008 to encourage domestic consumption by banning exports 
of certain species of fish  (such as mullet) and to open up sales outlets for fish in the interior.  
4.2  Extractive industries and energy  
4.51.   The Ministry of Petroleum, Energy and Mining (MPEM) is responsible for government policy on 
refined and unrefined hydrocarbons, mining and electricity . The Ministry has a website containing 
the applicable legislation as well as a Note on the hydrocarbons sector.43 Foreign investment is 
actively encouraged in this market, in the framework of production -sharing contracts with the State.  
4.2.1   Upstream sector  
4.52.   Two sedimentary basins have been identified as likely to contain hydrocarbons: the  
Taoudenni  basin (500,000 km²) and the coastal basin (180,000 km²). In 2018, several oil companies 
were prospecting but as a whole the hydrocarbons sector has retreated signific antly since the 
previous TPR owing to the steady fall in both oil prices and extraction. The only petroleum field being 
exploited, in the coastal basin, produced about 6,000 barrels per day in 2017. At the end of 2017, 
Petronas, a Malaysian company that wa s marketing and exporting all Mauritanian crude oil, was 
negotiating the winding up of its operation with the Mauritanian State, which has a 12% stake in the 
consortium.44 
4.53.   The prospects of large gas reserves in the coastal fields of Banda and Pélican have l ed a 
number of multinationals to embark upon prospection. Among recent developments, in 2018 
Mauritania was carrying out, with World Bank assistance, an energy production project based on the 
Banda Gas -to-Power field 70 km off the Mauritanian coast. Downst ream this project includes two 
180 MW and 120  MW gas -fired power stations as well as the transport infrastructure required to 
export electricity (Section 4.3.3) to Senegal and Mali.45 The project partners are the State and the 
Gas-Fired Electricity Generati on Company (SPEG) owned by the Mauritanian Electricity Company 
(SOMELEC), the National Industrial and Mining Company (SNIM) and Tasiast Mauritania (see above).  
4.54.   In order to update the legal framework dating from 198846 and encourage onshore and 
offshore pros pection activities, in 2010 the Parliament adopted a new Crude Hydrocarbons Code. 
According to the Sectoral Note published by the MPEM, the Code "modernizes the conditions for the 
granting of oil licences, aims to optimize the State's share and strengthen the national enterprise 
(10% henceforth for the Mauritanian Hydrocarbons and Mining Assets Company (SMHPM)) during 
exploration, with financial costs borne by the operators, while maintaining an acceptable level of 
commitment by the petroleum operators".47 In addition to offshore foreign exchange regulations 
(Section 1), the Code (Article 34) introduces a national preference clause "for all contracts relating 
to construction, supply or provision of services on equivalent terms as regards quality, quantity, 
price, supply and payment conditions. Companies must employ Mauritanian personnel (where 
qualifications are equivalent) and train Mauritanian managerial and technical staff under the terms 
of the exploration/production contract".  
4.55.   The regulations containing t he model production -sharing contract, which dated from 1994, 
were updated in 2011.48 In 2012 -2016, ten exploration/production contracts had already been 
signed on the basis of the new Code. According to the Sectoral Note, most of the provisions of the 
contract are negotiable on a case -by-case basis. Production -sharing contracts signed under the old 
Code remain valid.  
                                                
43 Online information from the Ministry of Petroleum, Energy and Mining, viewed at: 
http://www.petrole.gov.mr/MinesIndustrie/Pe troleDocs.aspx . 
44 Online information viewed at: https://www.chezvlane.com/Petronas -quitte -la-Mauritanie_a4254.html . 
45 Online information viewed at: http://www.petrole.gov.mr/IMG/pdf/code_des_hb.pdf . 
46 Ordinance No.  88.151 on the legal and fiscal regime for hydrocarbon exploration and exploitation.  
47 Sectoral Note on hydrocarbons. Viewed at: 
http://www.petrole.gov.mr/IMG/pdf/note_sectorielle_hydrocarbures.pdf . 
48 Online information viewed at: http://www.petrole.gov.mr/IMG/pdf/cep_type_definitif_ -
_23_octobre_2011.pdf . WT/TPR/S/371/Rev.1 • Mauritania  
 
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  4.56.   The SMHPM, established in 2004, is a government -owned corporate industrial and commercial 
institution, in principle with financial autonomy.49 Its purpose is prospection, development, 
production and marketing of petroleum and gas throughout Mauritania and in the ZEE. It advises 
the Government on petroleum matters and acts on behalf of the State in all operations relating to 
production, treatment, processing, exploitation, development and transport of hydrocarbons. The 
State's share of the petroleum marketed by production companies ("profit  oil") goes to the SMHPM.  
4.57.   In 2007 Mauritania became a member of the Extractive Industries Transparency Initiative 
(EITI).50 A National Committee is responsible for implementing and following up the EITI.51 According 
to the authorities, this accession has led to greater transparency in the operations of the State and 
mining companies. Nine EITI reports have be en published since 2007, the latest dating from 
December  2017 concerning the year 2015.52 The National Hydrocarbons Earnings Fund (FNRH) was 
set up in 2006, following Mauritania's accession to the EITI, in order to enhance transparency and 
the management of  petroleum and gas earnings. Transfers by the FNRH to the State budget 
reportedly amounted to the equivalent of US$55  million in 2016, thereby greatly reducing the 
balance.53 
4.58.   A 2004 law introduced a "simplified tax regime restricted to foreign enterprises e stablished in 
Mauritania providing services to oil companies", such as logistics, construction, supplies and security, 
potentially giving them advantages over local companies.54 The tax on industrial and commercial 
profits of these companies is calculated o n the basis of a profit estimated at a flat rate of 16% of 
operating revenue, excluding tax imposed in Mauritania; the tax on wages and salaries is calculated 
on the basis of a fixed salary specified in US dollars in the law; and companies subject to the 
simplified regime are exempt from all other taxes or fees. The impact of this law appears to have 
been evaluated in the annual reports on fiscal expenditure annexed to the finance laws.  
4.2.2   Downstream sector  
4.2.2.1   Import, distribution and storage  
4.59.   At end -2017, no petr oleum products were being refined in Mauritania; refined products are 
all imported, mainly from Algeria. A refinery with a capacity of 20,000 barrels/bay in Nouadhibou 
has not been operating since 2001; the Government is seeking investment to refurbish it.  There was 
no gas liquefaction activity either in 2017. The downstream sector therefore consists of the 
importation, transportation, stocking and marketing of oil and gas products. It is governed by an 
Ordinance of 2002 and an Ordinance of 1984 on "classif ied establishments".55 The 
Mauritanian  Refineries Company (SOMIR) is responsible for monitoring the management of oil 
refining and storage infrastructure on behalf of the State, as well as for inspection and quality and 
quantity control in the downstream se ctor.56 
4.60.   The share of petroleum products within total imports shrank considerably between 2011 and 
2016 as a result of the fall in world prices, but still represents 20% of total imports, for an amount 
                                                
49 Decree No.  039-2004 of 19  April 2004.  
50 Online information from the Extractive Industries Transparency Initiative, viewed at: http://eiti.org/fr . 
51 Online information from the National Committee responsible for implementing and following up the 
EITI, viewed at: http://www.cnitie.mr/article.php?categ=3 . 
52 Online information viewed at: http://www.cnitie.mr/itie -fr/images/pv1/Rapport -ITIE-2015-VF-28-12-
2017-min.pdf . 
53 Online information viewed at: http://afrique.le360.ma/mauritanie/economie/2016/08/15/4794 -
mauritanie -une-forte-ponction -sur-le-fonds -national -des-revenus -des-hydrocarbures -4794. 
54 Hydrocarbons Law No.  2004-029 on the  creation of the simplified tax regime for the petroleum 
industry. Viewed at: http://www.petrole.gov.mr/NR/rdonlyres/CFEB44AC -739B-4205-B68A-
38F6E1E869 E4/0/LoiRFS.pdf . 
55 Law governing the downstream activities of the hydrocarbons sector; Ordinance No.  2002-005 of 
28 March  2002; see the Note on the hydrocarbons sector. Viewed at: 
http://www.petrole.gov.mr/spip.php?article12 . 
56 Decree No.  2009-214 amending the provisions of Article 5 of Decree No.  88/117 dated 
31 August  1988 creating a public industrial and commercial estab lishment under the name 
Société  mauritanienne des industries  de raffinage (Mauritanian Refineries Company) (SOMIR). Viewed at: 
http://www.exteriores.gob.es/Embajadas/NOUAKCHOTT/es/VivirEn/Documents/Decret%20 224-2009.pdf . WT/TPR/S/371/Rev.1 • Mauritania  
 
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  of about US$425  million in 2016 (Chart 1.3). Hence the a uthorities' objective of managing imports 
as efficiently as possible in order to cut this cost.  
4.61.   There are some 20 importers of petroleum products, 12 of whom are also engaged in 
distribution, i.e. double the 2010 figure. The main companies are STAR, PETROD IS and TOTAL. 
Distribution is concentrated in the capital (Nouakchott), which has 137 petrol stations out of the 370 
in the country. There are several operators that stock liquid products, with a capacity of 380,000 m3 
(GIP, SMHPM and the Mauritanian Petro leum Products Storage Company (MEPP).  
4.62.   Distributors are obliged to participate in the capital of the MEPP, which is the public 
establishment responsible for the storage, stocking and transport of hydrocarbons in Mauritania, 
notably in Nouakchott, where it m anages storage facilities for petroleum products. In Nouadhibou, 
SOMIR is responsible for stocking hydrocarbons against payment for each tonne stocked, which is 
reportedly handed over to the MEPP. The MEPP belongs to the Petroleum Products Marketing 
Compan y (SMCPP), a semi -public company 40% of whose capital belongs to Mauritanian and foreign 
private shareholders.  
4.63.   Among the gas importers/distributors, the Mauritanian Gas Company (SOMAGAZ) has a large 
share of the import, conditioning and distribution of but ane gas cylinders at retail level throughout 
Mauritania. Its capital is owned by the State (34%), Naftec SA (Algeria, 33%), and private 
Mauritanian shareholders.57 SOMAGAZ has six bottling centres. Total gas stocking capacity is about  
8,000 tonnes, shared b etween SOMAGAZ, BSA Gaz, and RIM Gaz.  
4.64.   The National Hydrocarbons Commission assesses the country's hydrocarbon and gas 
requirements, issues international calls for bids and selects suppliers of petroleum products for the 
country as a whole, usually giving o ut two -year contracts which contain formulas for determining 
prices, quantities and the minimum buffer stocks to be kept. The latest contract covered the period 
2016-2018. During this period, the only imports authorized are those by the importers approved 
under the contract.  
4.2.2.2   Hydrocarbon taxation and prices  
4.65.   Prices are fixed by a joint interministerial order issued fortnightly by the Ministry responsible 
for finance through the National Hydrocarbons Commission. There is a ceiling on the price of bottles 
of ga s (2,000 old ouguiyas for a 12 -kg bottle in 2011) .58 A decree of 2012 establishes the 
components of the price structure for liquid hydrocarbons.59 In February  2018, the retail price of 
fuel was around 4,115 old ouguiyas (about US$1.2  dollar) per litre for pe trol and 3,846 old ouguiyas 
(about US$1) for diesel. In 2014 these retail prices for petroleum products were subsidized at a level 
of 50-60% of the import price in 2014, but in 2018 the subsidy had disappeared.60 
4.66.   Hydrocarbon sales are in principle subject to customs duty and VAT upon importation. 
However, many companies, in particular petroleum and mining companies, are exempt, which 
complicates regulation, reduces fiscal revenues by about 15% of the total, diminishes transparency 
and increases the possibil ities of fraud (Table 4.3). Nearly one third of imported petroleum products 
are generally purchased tax free by the country's three largest State enterprises (SNIM, SOMELEC 
and SOMAGAZ).  
                                                
57 SOMAGAZ no longer appeared to have a website in 2018.  
58 Decree No.  2007-041 of 1  February  2007 and Amendment No. 2009 -024 of 26  January  2009 
establishing the components of the price structure for butane gas.  
59 Decree No.  2012-128 of 28  May 2012 establishing the components of the price structure for liquid 
hydrocarbons, as amended in 2014.  
60 Online information from Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) (German 
agency for international cooperation) (2015), International  Fuel Prices, viewed at: 
https://www.giz.de/expertise/html/4317.html . WT/TPR/S/371/Rev.1 • Mauritania  
 
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  Table 4.3 Tax expendit ures relating to the exemption regimes for VAT, customs duty and 
special taxes, 2013  
Exemption regime  Amounts  
(millions of old ouguiyas ) 
1- Internal VAT  
SOMELEC  804  
2 – VAT at the customs cordon  
Mining sector  5,650  
- MCM  5,529  
SOMELEC  3,927  
Hydrocarbons sector  2,202  
- TOTAL / DAVA  456  
- TULLOW  1,746  
3 – Customs duty and consumption taxes  
Mining sector  15,193  
- MCM  2,392  
- TASIAST  3,447  
- SNIM  9,281  
SOMELEC  3,694  
Hydrocarbons sector  1,334  
- TOTAL / DAVA  270  
- TULLOW  1,064  
Total tax expenditures, mining, hydrocarbons and electricity  32,804  
TOTAL tax expenditures  38,838  
 % 84.4%  
 % of total tax revenue  14.1%  
Source:  Ministry of Finance (2015), Portrait des dépenses fiscales de l'année 2013 de la République 
islamique de Mauritanie . 
4.67.   Under the General Tax Code (CGI) as revised in 2017, the two taxes on petroleum products 
are the consumption tax and the gross margin tax (TMB) on businesses. The consumption tax is 
levied on refined liquid hydrocarbons except for aviation fuel. The tax rates are: 25 old ouguiyas per 
litre for premium grade petrol; 24 old ouguiyas  per litre for ordinary petrol; 0.86 old ouguiyas  per 
litre for kerosene; 5.5 old ouguiyas  per litre for diesel fuel; 4.5 old ouguiyas  per litre  for diesel and 
fuel oil, light or heavy; 4.2 old ouguiyas  per kg for lubricating oil and lubricants; and 1.04 old 
ouguiyas  per kg for liquefied gaseous hydrocarbons (propane). Accor ding to Article 222 of the 
2017 CGI, these consumption taxes were raised b y 30 old ouguiyas per litre and/or kg, with the 
exception of domestic fuel oil, and light and heavy fuel oil.  
4.68.   The TMB is 300 old ouguiyas per hectolitre on ordinary and premium grade petrol and 120  old 
ouguiyas on diesel. Products delivered to oceangoing vessels or fishing vessels for consumption at 
sea and to commercial aircraft are exempt from both these taxes.  
4.2.3   Electricity  
4.69.   As mentioned above, the new gas -fired power plant at Banda should come on stream in 2020 
and greatly increase Mauritania's electricit y generating capacity. Hitherto, the SOMELEC thermal 
power stations have been essentially fuelled by imported petroleum products.  
4.70.   The project has involved the construction of 500 km of medium -voltage and 1,000 km of 
low-voltage grid, partly in order to exp ort about 60% of this new production to Senegal and Mali.61 
Out of a generating capacity of about 300 MW, about 60% are expected to be exported to Senegal 
and Mali while about 40% will be reserved for the domestic market. In addition, Wartsila (Finland) 
was chosen in 2017 by the Kinross Gold Corporation (see below) to build a 60 -MW dual power station 
for SOMELEC at a cost of €154  million.  
4.71.   These projects should reduce Mauritania's large power generation shortfall, which has acted 
as a constraint not only on c onsumer demand but also on the development of new mining projects. 
Under the 2001 Electricity Code the Mauritanian electricity market was in principle open to 
competition. The text of the Code is available on the website of the Electricity Regulatory Autho rity 
                                                
61 Online information viewed at: 
http://projects.banquemondiale.org/procurement/noticeoverview?id=OP00033528&lang=fr&print=Y . WT/TPR/S/371/Rev.1 • Mauritania  
 
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  (ARE), together with a number of orders determining the specifications for the various domestic 
power generating companies.62 
4.72.   The Mauritanian Electricity Company (SOMELEC), a State -owned company created by decree 
in 2001, still has a monopoly of the ge neration, transport and distribution of electricity within urban 
and suburban areas throughout the country. Large subsidies come not only from tax exemption for 
SOMELEC's diesel fuel imports but also from aid paid by the State: in 2013 the State subsidy to  
SOMELEC amounted to 6  billion old ouguiyas, or US$18.5  million. Yet the company enjoys a number 
of advantages paid for by taxpayers: it collects VAT at a rate of 14% but pays it on at a rate of 5%, 
and enjoys exemptions from VAT, customs duty and the IMF on its imports.  
4.73.   The new plants recently electrified come under the authority of the ARE. In 2011, electricity 
was generated in 19 cities in the country by some 20 electric power stations, four of which used 
hydroelectricity, with the others using diesel fu el. The infrastructure is built and renewed by the 
State, and then managed by private operators under a lease. The regional facilities are not 
interlinked. Rates are set by the ARE for each production unit and are shown on the ARE's website. 
They are subsi dized, with around 40% of the cost borne by the State.  
4.74.   Mauritania has advantages for the development of renewable energy: a wind power potential 
of 7-9 m/second on average on the coast; and solar energy potent ial of 3.5 –6 kWh/m²/d for 
eight hours each day.  According to the authorities, an additional 280 megawatts of solar power were 
available in 2017.  
4.2.4   Water  
4.75.   In a country that comprises 90% desert, water is a particularly critical resource for economic 
development.63 Under Law No.  2005-030 containing the Water  Code, the Ministry of Water 
Resources and Sanitation (MHA) has the task of designing and implementing national water policies 
and of ensuring the follow -up to all issues related to the building and operation of works for the 
protection, transport and dist ribution of drinking water, as well as works for collecting, channelling 
and treating waste water. The multisectoral Regulatory Authority is responsible for regulating the 
water sector.64 The MHA supervises, inter alia , the National Water Company (SNDE) and  the 
National  Wells and Boreholes Company (SNFP). In addition, the National Agency for Water Services 
in Rural Areas was created in 2010.  
4.76.   In principle, the SNDE is responsible for supplying water in urban areas pursuant to Decree 
No. 008/2003, which gives it sole responsibility for the production, transport, distribution and sale 
of water, as well as for other related activities. The SNDE is managed by a Governing Board whose 
members are appointed by decree of the Council of Ministers. Pursuant to Article 3 4 of Law No.  30 
of 2 February  2005, the SNDE, like any other operator engaged in the production or distribution of 
water, must ensure that its product meets the standards for human consumption laid down in the 
laws and regulations in force. According to th e Court of Audit, however, most of the SNDE's plants 
are unable to undertake rapid analyses of water quality because they do not have any chlorination 
equipment to purify the water. A large number of subscribers do not receive any water because of 
the low level of production in comparison with consumers' needs.  
4.77.   In January  2011 the Prime Minister announced several projects aimed at improving access to 
drinking water in rural areas, seen as a priority by the Government, which is seeking the financial 
resource s needed to carry them out. At the institutional level, the National Water Council and the 
regional councils have been put into operation; a Hydrology and Dams Directorate has been set up 
to promote and to make use of surface water; and the SNFP's responsi bilities have been expanded 
under a programme contract with the State to facilitate the implementation of annual drilling 
programmes.  
                                                
62 Online information from the Regulatory Authority, viewed at: http://www.are.mr . 
63 Online information viewed at: https://www.chezvlane.com/Demarrage -des-travaux -d-un-atelier -de-
presentation -du-bilan-des-DSP_a5369.html . 
64 Online information from the  Regulatory Authority, viewed at: http://www.are.mr . WT/TPR/S/371/Rev.1 • Mauritania  
 
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  4.2.5   Other mining products  
4.78.   Mauritania has a number of large mineral deposits, which have attracted foreign investors. 
Exports o f iron ore, copper and gold bring in almost US$1  billion annually in government revenue 
(Chart  1.3), or the equivalent of 80% of earnings from goods exports. Mauritania also has cobalt, 
diamonds, uranium, gypsum and phosphate. In 2016, the mining sector re bounded slightly to reach 
5.6% of real GDP as against 4.9% in 2015, after a second iron ore enrichment plant came on stream 
at the Guelb II field managed by the SNIM.65 Mining sector income declined sharply during the period 
2011-2016 following the downward  trend in commodity prices (Table 1.2).  
4.79.   The SNIM enjoys various advantages, including in particular exemption from VAT on capital 
goods used exclusively for mining. Despite the concessions gr anted to the SNIM, which is 
80% State -owned but has not yet been notified to the WTO, the Mauritanian State authorizes foreign 
presence under mining agreements, often in partnership with the SNIM. In 2017 some 60  operators 
were working under 64 exploration licences. So far there has been littl e investment in local 
processing industries. The large energy shortfall (see above) is a constraint on the development of 
value added in this sector.  
4.2.5.1   Principal products  
4.80.   Mauritania is among the world's top 15 producers of iron ore, which is basically export ed in 
the form of magnetite concentrate.66 In addition, a new product, TZFC, containing iron ore and silica, 
has been exported to China for several years. Strong demand from the emerging countries, 
particularly China, helped to drive up iron prices on world  markets, but since 2014 the prices and 
export earnings from mining products have fallen sharply (Chart  4.4). 
Chart 4.4 Iron ore: prices and exports, 2010 -2016  
 
Source:  WTO Secretariat calculations based on d ata from the UNSD Comtrade database; and online 
information from the World Bank.  
4.81.   The SNIM is the country's largest industry67, accounting for about 15% of GDP. It exports all 
its output, particularly to Europe and Japan. The SNIM is active throughout the pr oduction chain, 
from mine to port. In 2014, its production of iron ore amounted to 13  million tonnes 
(11.6  million  tonnes in 2010), with a turnover of close to US$1  billion.  
                                                
65 Online information from the SNIM, viewed at: http://www.snim.com/index.php/recherche -a-
developpement/developpement/projets/6 -projet -guelb -ii.html . 
66 USGS (2013), 2013 Minerals Yearbook, Mauritania. Viewed at: 
https: //minerals.usgs.gov/minerals/pubs/country/2013/myb3 -2013-mr.pdf . 
67 Online information from the SNIM, viewed at: http://www.snim.com . 
020406080100120140160180
02004006008001,0001,2001,400
2010 2011 2012 2013 2014 2015 2016(US$ million) (US$/tonne)
Exports
Iron ore (right -hand  
scale)WT/TPR/S/371/Rev.1 • Mauritania  
 
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  4.82.   Gold production started in 2007. Together with copper, go ld mining represents about 2.6%  of 
GDP (2016). The main producer, Tasiast, is wholly owned by a Canada -based company, Kinross. It 
operates gold mines some 300 km north of Nouakchott under a mining agreement with the 
Mauritanian State. The State has no shares in this project (s ee below). Output amounted to almost 
160,000  ounces in 2009, rising to 220,000 ounces (6.2 tonnes) in 2015.68 The Tasiast gold mine 
reportedly presents serious environmental and social dangers, in particular from cyanide pollution, 
air pollution, and the he alth and safety impact on the  thousand employees and the neighbouring 
communities.69 Two general strikes closed the mine in May  2016 and from June to August  2016, 
with employees demanding wage rises. Corruption investigations have also targeted the activiti es of 
Kinross at Tasiast.70 
4.83.   Since 2006, Mauritanian Copper Mines, owned by Canadian capital, has been producing about 
180,000 tonnes of copper concentrate (mixed with gold), with concentration of 25%, or around 
30,000  tonnes of pure copper annually. The com pany state s that it contributes over 5.5%  of GDP to 
the Mauritanian economy and employs 1,400 people.71 
4.84.   The phosphate deposit in Bofal was discovered in 1983, and the country's phosphate potential 
is estimated at 136  million tonnes of high -quality phosphate . Various exploitation permits have been 
issued since 1998, in particular to the Mauritania Phosphates Company (SOPHOSMA) and then to 
the SNIM in 2011, and to the Bofal Indo Mining Company (BIMC). Marketing the phosphate would 
require transport infrastruct ure to the Atlantic coast.  
4.85.   The Government has also issued permits for uranium prospecting to some foreign companies. 
In addition, south -west of Tasiast the Indian company Quartz Inc. and Ferroquartz, a Spanish 
company, have begun mining and processing quar tz, a raw material for the metallic alloys used in 
the manufacture of solar panels.  
4.2.5.2   Mining regulations  
4.86.   The taxation applicable to the various types of mining project is determined on a case -by-case 
basis under the mining agreements for each project, and un der the 2008 Mining Code, which was 
revised in 2009, 2012 and 2014. The amendment of 2012 in particular modified the groups of 
products and the corresponding rates of the mining royalties. In 2012 legislation was adopted on 
the model mining agreement that serves as the reference framework for mining agreements.72 
4.87.   The main provisions of the 2008 Mining Code are described in Table 4.4. The titles needed to 
operate in the mining sector include the prospecting permit, the operating permit, and the industrial 
quarrying authorization. There are also many exemptions from VAT and customs duties mentioned 
in Table 4.3 above.  
Table 4.4 Main taxes and charges under the Mining Code  
Type of tax  Description  
Administrative se rvice tax 
and annual area charge  On the granting, renewal and transfer of prospecting permits: 2  million old ouguiyas; as well 
as 2,000 old ouguiyas/km2 (first year) to 24,000  old ouguiyas/km2 (9th year)  
 On the granting, renewal, transfer and capitalization of op erating permits: 
10 million  old ouguiyas  
 On the granting and renewal of small -scale mining permits: 2.5  million  old ouguiyas  
 On declaring the exploitation of a large -scale quarry: 2  million old ouguiyas  
                                                
68 Online information viewed at: http://www.mining.com/kinross -gold-suspends -work-at-tasiast -mine-
in-mauritania -shares -dive. 
69 Online information viewed at: 
https://www.miga.org/Documents/SPGDisclosures/Mauritania%20Kinross%20Tasiast%20ESRS%20Final%20F
or%20Disclosure.docx . 
70 Publish What You Pay. Viewed at: http://www.publishwhatyoupay.org/suspicions -of-corruption -in-
kinross -tasiast -mauritania -what-are-our-leaders -waiting -for. 
71 Online information from MCM, viewed at: http://www.mcmnews.com/English/Home/default.aspx . 
72 Law No.  2012-012 regulating mining agreements and approving the model  mining agreement. 
Viewed  at: http://www.petrole.gov.mr/IMG/pdf/convention_2012_fr.compressed.pdf . WT/TPR/S/371/Rev.1 • Mauritania  
 
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  Type of tax  Description  
Tax on industrial and 
commer cial profits (BIC) and 
IMF Exemption for the period of the tax holiday. Thereafter, the ordinary rate of BIC (25% in 
2018) is applicable. The minimum flat -rate tax (IMF) is payable on all sales or exports after a 
three -year exemption period. The annual rat e is half the ordinary IMF rate, with a ceiling of 
1.75%  
Tax on wages and salaries 
(ITS) Expatriate personnel of a permit holder or direct contractor of the permit holder are subject 
to the ITS at the ordinary rate. This applies to the salary paid in money and advantages in 
kind provided by the employer under the ordinary legal conditions  
Operating royalty  Calculated on the selling price of the product resulting from the final stage of processing of 
the ore in Mauritania or the f.o.b. export value:  
- Group 1: iron, manganese, titanium (rock), chrome, vanadium: 2%  
- Group 2: copper, lead, zinc, cadmium, germanium, indium, selenium, tellurium, 
molybdenum, tin, tungsten, nickel, cobalt, platinum group, silver, magnesium, antimony, 
barium, borium, fluorite , sulphur, arsenic, bismuth , strontium, mercury, titanium and  
zirconium (sand), rare earths: 3%, except for gold and PGE at 4%  
- Group 3: coal and other fossil fuels: 1.5%  
- Group 4: uranium and other radioactive elements: 3.5%  
- Group 5: phosphate, bauxit e, sodium and potassium salts, alum, sulphates other than 
alkaline earth sulphates and any other metallic mineral substance used for industrial 
purposes; all industrial or ornamental rocks, other than quarried mineral substances used for 
industrial purpose s, such as asbestos, talc, mica, graphite, kaolin, pyrophillite, onyx, 
chalcedony and opal: 2.5%  
- Group 6: rubies, sapphires, emeralds, garnets, beryls, topazes and other semi -precious 
stones: 5%  
- Group 7: diamonds: 6%  
- Industrial quarries:  
- Subgroup 1 : construction materials: 1.4% (the State reserves the right to exploit Group 1, 
Article 82 (new))  
- Subgroup 2: materials for industrial use: 1.6%  
- Subgroup 3: ornamental materials: 1.8%  
The royalty is deductible from the taxable profit up to a ceiling equivalent to 7% of the turnover 
for the same financial year  
Tax on dividends  Dividends paid to a Mauritanian enterprise: exemption  
Other dividends paid by the permit holder: 10%  
Customs duties  Equipment, materials, supplies and products of all kinds (including fuel) intended for:  
prospection:  
total exemption or exceptional temporary admission procedure  
operations:  
total exemption for the first five years of operation; thereafter, a single rate of 5% applies to 
all imported goods and products, except for fuel, lubricants and spare parts  
Note:  In November  2017 the exchange rate for US$1 was about 350 old ouguiyas.  
Source:  Law No.  2008-011 of 27  April 2008 containing the Mining Code, a s amended in April  2009 by Law 
No. 2009-026 amending certain provisions of the 2008 Mining Code; by Law No.  2012-014 of 
22 February  2012; and by Law No.  2014-008 of 29  April 2014. Viewed at: 
http://www.petrole.gov.mr29 . 
4.88.   For example, the establishment agree ment between the State and Mauritanian Copper Mines 
(MCM) reportedly stipulates that MCM should pay 3% of its sales revenue from copper and 4% of 
its revenue from gold sales as mining royalties. A sum of US$0.75/tonne of mineral ore has to be 
added to the mining royalty, but was only paid once the first 15  million tonnes of copper had been 
treated, so that at a rate of 2  million tonnes annually this means  a franchise for close to eight  years. 
In any event, there is a ceiling of US$8.5  million on amounts lev ied for the whole duration of the 
exploitation. For income tax purposes, MCM may deduct from its profits pre -production amortization, 
which can be brought forward and cumulated without any limit for the first five years of production. 
The other benefits in clude availability of a port and wharf; land concessions in Akjoujt and 
Nouakchott; freedom to import equipment, including vehicles, duty free for the  first five years; and 
freedom to open a shop for sales to employees.  
4.89.   The government entity responsible for this sector is the MPEM, which maintains a website on 
which the regulations could be viewed.73 Since 1999, a number of institutional strengthening projects 
for the mining sector, partly financed by the World Bank, the Islamic Development Bank and French  
cooperation, have enhanced the geological infrastructure and led to the drawing up of a mining and 
geological map and register. The Code also establishes a Mining Police, a control body that is 
separate from the bodies promoting the sector. It also stipul ates a 10% State share in all mining 
                                                
73 Online information from the MPEM, viewed at: http://www.petrole.gov.mr . WT/TPR/S/371/Rev.1 • Mauritania  
 
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  companies, and provides for an option to buy a further 10%; An interministerial committee is 
responsible for monitoring and overseeing mi ning revenue. The Code has four  implementing texts 
that have come into force.  
4.3  Manu facturing  
4.90.   A Strategy for the Development of the Mauritanian Industrial Sector (2015 -2019) was adopted 
in 201574, the fifth since the 1960s. The manufactu ring sector, excluding the fish -processing industry 
(Section 4.2), accounted for about 4% of GDP in 2017 . It included heavy industrial activity in the 
extractive industries (for example iron ore enrichment, Section 4.4); a formal manufacturing sector 
consisting of a few SMEs engaged in processing local and import -substitution products; and the 
informal secto r comprising many primarily artisanal activities. Any attempt to develop industrial 
activity in Mauritania faces many constraints (arid climate, narrow domestic market, difficulties for 
companies to access water, energy, skilled labour and credit; red tape  and governance problems; 
and heavy, cumbersome taxation).  
4.3.1   Cement and construction materials  
4.91.   Nevertheless, some industrial units have managed to develop and even to find outlets in 
subregional markets. For example, the construction industry and its product s are divided up among 
a few government -owned companies and around half -a-dozen private groups, which control both 
imports and domestic production. Other industrial units have developed in partnership with foreign 
investors. Thus, cement is partly imported  even though Mauritania has several cement plants such 
as Ciments de Mauritanie (ASLM Group75), or the recent Ciments du Sahel (Senegal) set up in 2016. 
There is a "consumption" tax on cement imports of 3,000 old ouguiyas  per tonne according to 
Article  230 of the 2017 CGI (Section 3.1.5.3).  
4.92.   The Arab Metal Industries Company (SAMIA) is based in Nouakchott and mines local quarries 
for plaster, gypsum and marble. It has a capacity of 100,000 tonnes, and is owned 50% by the State 
company SNIM and 50% by the Indu strial Bank of Kuwait; it exports gypsum.76 For these products, 
the applied rate of customs duty increases progressively with the level of processing, which means 
that the effective protection given to producers of finished goods is greater than that indica ted by 
the nominal rates. Overall, imports of products that compete with domestic products are highly 
taxed: on arrival, the cost of products such as tiles, sanitary ware and window glass rises by some 
50%; for reinforcing bars, plaster and paint, the incr ease is one  third. The consumption tax of 
4,000  old ouguiyas per tonne on imports of reinforcing bars (HS  721590) introduced by the 2016 
Finance Law has been raised to 15,000 old ouguiyas per tonne in the 2018 CGI (Section 3.1.5.3).  
4.3.2   Sugar  
4.93.   Mauritania import s more than 200,000 tonnes of sugar annually, or about 30 kg per capita, 
making it one of the world's biggest consumers. Mauritanian imports of sugar come partly from 
Brazil (Chart 4.5).  
4.94.   According to the authorities, Mauritania is not currently applying an y quantitative restriction 
on imports of sugar for economic purposes. However, a consumption tax of 7.5% is levied (solely) 
on imports of lump and powdered sugar (Section 3.1.5.3).  
                                                
74 Online information viewed at : 
http://www.commerce.gov.mr/IMG/pdf/strategie_industrielle_ccm_aout_2015.pdf . 
75 Online information viewed at: http://www.asmlgroup.mr/construccion.html . 
76 Online information viewed at: http://www.samia.mr . WT/TPR/S/371/Rev.1 • Mauritania  
 
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  Chart 4.5 Imports of sugar (HS 1701) by Mauritania, 2011 -2016  
 
Source:  WTO Secretariat calculations based on data from the UNSD Comtrade database; and United Nations, 
ITC TradeMap.  
4.95.   Mauritania's dependence on imports of sugar, whose world price has soared since 200 8, 
burdening the country's foreign exchange reserves, has led the authorities to envisage domestic 
production. A US$340  million integrated project was launched in 2010, including the growing of 
sugar cane and the production of refined sugar, electricity, e thanol, animal feed, bags of molasses 
and fertilizer. The reservoir of the Foum Gleita dam holds 500  million m3 that can be extended to 
1,100  million m3. The aim of the project is to produce 50% of domestic sugar needs by 2020 and 
contribute to improving a ccess to electricity. The Mauritanian Government and its international 
partners, in particular the Sudanese company Kenana, were to have financed 60% of the 
construction of the sugar production complex. However, after the sugar plant was established the 
Sudanese partners apparently withdrew. There was no production in 2017.  
4.3.3   Other agri -food industries  
4.96.   A number of food industries (such as the Mauritanian milling company Grands moulins de 
Mauritanie77) are the outcome of partnerships between foreign private gro ups and Mauritanian 
groups. At the time of their creation these enterprises may receive, by ministerial order, a whole 
range of tax breaks, whether or not they export. For example, the company FAMO Mauritanie, set 
up in 1982 by French and Mauritanian indus trialists and specializing in the marketing and 
manufacture of edible pasta and couscous, obtained, at the time of its creation by order, full 
exemption from customs duties and charges on inputs used in the manufacture of exported 
products.78 This is necess ary because for agri -food products and for beverages the average applied 
rate of customs duty on imports of inputs is higher than the rates applied to semi -processed and 
processed exported products, in all likelihood producing negative effective protection  that harms the 
competitiveness of processed goods.  
4.97.   The 2014 Finance Law created a "consumption tax" on imported mineral water (HS  2201), 
which was raised to 50% of the customs value by the 2016 Fin ance Law and to 80% by the 
2018 Finance Law (Section 3.1.5 .3). 
4.3.4   Medicines  
4.98.   The trade and distribution of medicines fall under the responsibility of the Ministry responsible 
for health (MS), and specifically the Directorate of Pharmacy and Laboratories (DPL), which in 
principle controls the registration and wholesal e price, before tax, of medicines and their import and 
sales structures. The Government has given exclusive import and distribution rights for a list of 
pharmaceutical products to the Central Procurement Agency for Medicines, Medical Equipment and 
                                                
77 Online information viewed at: http://grandsmoulinsmauritanie.com/presentation -2. 
78 Online information viewed at: http://anac.mr/ANAC/JOf/1998/934%20fr%20sc.pdf . 
0510152025303540
050100150200250300350400
2011 2012 2013 2014 2015 2016Volume Value (right-hand scale)(Volume: 1,000 tonnes) (US$million)WT/TPR/S/371/Rev.1 • Mauritania  
 
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  Medical Consumables (CAMEC). CAMEC carries out its procurement by tendering and sells on the 
products to approved distributors with margins fixed by the State at each stage of the distribution 
channel.79 
4.99.   Nevertheless, illegal imports of medicines flourish in the ab sence of effective import controls.80 
It is difficult to obtain the list of authorized products; hundreds of unauthorized products reportedly 
circulate in the country. However, the DPL has made efforts leading to the publication of a national 
nomenclature o f registered products (about 2,000 presentations in 2011). An analysis of this 
nomenclature shows that dozens of products that are highly prescribed and sold in Mauritania are 
not included and are therefore non -compliant. The official wholesale medicine im porters are in 
principle obliged to have their imports approved by the DPL but it appears that some do not do so 
and others only partially.  
4.4  Services  
4.4.1   Overview  
4.100.   Most of Mauritania's trade in services consists of the sale of fishing licences, as far as income 
is concerned, and freight charges, but above all engineering services for mining companies, in the 
case of expenditure. The only notification made by Mauritania concerning trade in services since 
2002 was the contact point for matters relating to trade in services, namely the Foreign Trade 
Directorate in the Ministry of Trade, Crafts and Tourism. Overall, the ministries concerned do not 
appear to have been made aware of matters relating to international trade in services or the 
General Agreement on Trade in Services (GATS).  
4.101.   However, Mauritania has several regulatory authorities that are responsible for supervising 
competition within their respective areas of competence, in particular the Government Procurement 
Control Authority, the Transport Regulatory Auth ority (Section 4.4.2 ), and the Multisectoral 
Regulatory Authority, responsible for regulating activities in the water, electricity, 
telecommunications and postal services sectors.81 The transport sector has its own regulatory 
authority.  
4.4.2    Transport  
4.102.   Since 2010 the Government has launched various reforms of the transport sector as 
described in a sectoral policy letter covering the period 2011-2025. The stated aim of these reforms 
is to make the transport sector a factor for economic development and the  reduction of regional 
imbalances, which could encourage international trade and regional integration, thereby helping to 
open up the country both internally and externally, reduce transport costs, improve the safety and 
quality of transport services and p roduce greater competition among the various modes of 
transport.82 Shortcomings in the transport system and the weaknesses of the road network 
effectively increase the cost of products, making them less competitive on world markets.  
4.103.   The Government therefore  decided to build the 150 -km Nouakchott –Boutilimit highway, 
after the construction of the road linking Nouakchott and Nouadhibou. Completion of these projects 
would facilitate Mauritania's participation in trade between Europe, the Maghreb and Sub -Saharan 
Africa. The Ministry of Infrastructure and Transport (MET), responsible for regulating this sector, has 
a website on which some laws and regulations on the road transport sector in particular can be 
found.83 Rail transport is not very developed. The only ra ilway (675 km long), managed by the SNIM 
(Section 4.3), links Zouérate with the port of Nouadhibou and is ma inly used for transporting 
iron ore. 
                                                
79 Online information viewed at: http://www.camec.mr . 
80 Ministry of Health (2011), Processus d'élaboration du Plan national de développement sanitaire 
(2012 -20). 
81 Law No.  2001-18 of 25  January  2001.  
82 Transport sector policy letter (2011 –2025).  
83 Online information from the MET, v iewed at: http://www.transports.gov.mr/index.php?lang=fr . WT/TPR/S/371/Rev.1 • Mauritania  
 
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  4.4.2.1   Road transport  
4.104.   The North -South road corridor along the Mauritanian coast is one of the only viable and 
active t ransport routes between North Africa and Sub -Saharan Africa. Traffic appears to have grown 
strongly since 2011, reaching over 1,000 trucks per month (excluding trade in used vehicles). The 
trucks are either destined for Mauritania or in transit to Mali or Senegal. This corridor has potential 
for further development to become an export route for Mauritania's exports, in particular from 
Nouadhibou. According to the Diagnostic Trade Integration Study (DTIS)84, the northbound return 
journey of empty trucks offer s the Nouadhibou fishing industry an opportunity to open up export 
markets for fish towards southern Europe. In November  2017, Mauritania and Algeria signed an 
agreement for the opening of a border crossing point at Tindouf. The objective of the agreement is 
to establish a second North -South corridor . 
4.105.   Following the 2005 reform which reorganized and liberalized road transport (Ordinance 
No. 2005-010 of 8  November  2005), in 2011 Mauritania established an Authority for the Regulation 
and Organization of Road T ransport (AROTR) under the MET.85 The purpose of the authority is to 
ensure that road transport (passenger and freight) is organized in such a way as to ensure a level 
playing field among the various actors. Mauritania has not ratified any of the main conve ntions on 
goods road transport, inter alia those of ECOWAS, but its recent legislation is quite close to the 
ECOWAS legislation. In particular, foreign -owned companies are authorized to establish passenger 
and goods transport companies in Mauritania.  
4.106.   Mauri tania has a bilateral road transport agreement for goods (but not passengers) with 
Mali, signed on 29  April 1987. An agreement with Senegal dates from 15  February  2005 but was 
suspended as at March  2018. Mauritania has reportedly also signed a road transpo rt agreement with 
Morocco allowing Mauritanian trucks to operate in Morocco. On the other hand, the Mauritanian 
regulations at March  2018 restricted the entry and movement of goods transport vehicles from 
Senegal, which are obliged to transfer their loads to Mauritanian trucks. In fact, most of the traffic 
on the North -South road corridor appears to consist of Moroccan trucks.  
4.107.   The "taxes" levied on foreign goods trucks entering Mauritania rose sharply in January  2017, 
according to press reports.86 A "tax" wa s rep ortedly raised from 440,000  old ouguiyas (about 
€1,000) to 637,000 old ouguiyas per heavy truck. According to the C ustoms, the tax is only 
106,000  old ouguiyas (long -chassis lorries) or 76,000 old ouguiyas (short -chassis vehicles). The 
charge for vehi cles in transit appears to vary between 148,0 00 and 246,000  old ouguiyas.  
4.108.   In 2010, the Government established a public passenger transport company covering the 
whole of the national territory, under the supervision of the MET, in order to improve the suppl y of 
urban transport. Private companies have recently begun to provide interurban transport. The public 
transport company is currently engaged in urban passenger transport; its bylaws would also allow 
it to provide goods transport.  
4.4.2.2   Maritime transport and port services  
4.109.   Mauritania has a liberal market access policy as regards maritime transport services, partly 
reflecting the absence of any significant national fleet. Commercial navigation between Mauritanian 
ports ( cabotage) is reserved for Mauritanian -registered vessels except in the case of a reciprocity 
agreement.87 The 1995 Merchant Marine Code was replaced by a new Code in 2013 but the latter 
was not available on the MET website. The market for international liner shipping services is 
dominated by two fo reign-owned consortiums (Delmas and Maersk), which together account for 
85% of the market.  
4.110.   The port infrastructure consists primarily of the Autonomous Port of Nouakchott, called the 
Friendship Port (PAN -PA), under the supervision of the MET, and the Auton omous Port of 
Nouadhibou, under the responsibility of the Nouadhibou free zone. They are both government -owned 
industrial and commercial establishments. The Nouadhibou Port is a free port and includes a mineral 
                                                
84 Diagnostic Trade Integration Study.  
85 Law No.  2011-031 of 5  July 2011 and Decree No.  2011-221 of 22  September  2011.  
86 Online information viewed at: http://afrique.le360.ma/mauritanie/economie/2017/01/08/8784 -
mauritanie -forte-hausse -de-la-taxe-douaniere -sur-les-camions -en-provenance -du-maroc -8784. 
87 Online information from the MET, viewed at: http://www.transports.gov.mr . WT/TPR/S/371/Rev.1 • Mauritania  
 
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  ore port and a petroleum terminal, as well as  a fishing and commercial port. The SNIM runs the 
mineral ore port, while NAFTAL manages the petroleum terminal. The PAN -PA claims that it complies 
with the provisions of the ISPS Code.88 It receives most of Mauritania's imports.89 Traffic in the 
PAN-PA has grown at an average annual rate of 9.5% since starting operations in 1986, rising from 
under 400,000 tonnes in 1987 to 3.8  million tonnes in 2015. Container traffic has risen from 56,500 
20-foot equivalent  units (TEU) in 1988 to 117,000  TEU in 2015,  an ave rage growth of 12.5% 
per year.  
4.111.   The volumes imported are ten times those exported, the main products being cement, 
petroleum products, wheat and sugar. There are no regular maritime links between Mauritania and 
its neighbours. Rapid growth has meant that cu rrent capacity (900,000 tonnes) of the PAN -PA has 
been exceeded, and ships must often wait for a long time to unload their cargoes, especially 
containers. Expansion works to address these problems were completed in 2014, increasing the 
PAN-PA's total capac ity from three to seven berths, which can take third -generation container 
vessels and 35,000 - to 40,000 -deadweight tonne (dwt) tankers, and a petroleum jetty for 
10,000 -dwt vessels.  
4.112.   Studies were being undertaken in 2017 for the construction of a container terminal at the 
PAN-PA. Negotiations were apparently also under way in March  2018 with a number of potential 
concessionaires for its management, as well as a new delimitation of the port zone with a view to 
the creation of the container terminal.  
4.113.   There is no explicit limitation on foreign capital participation in companies supplying port 
services (with the exception of pilot, towing and berthing services, which are provided solely by the 
PAN-PA and the Autonomous Port of Nouadhibou). Handling operations at the PAN -PA are carried 
out by private operators who have established the Port Facilities Company (SEP), a privately owned 
company, to manage the handling equipment leased to its shareholders. Shipping agencies are also 
private.  
4.114.   However, the port infrastruc ture still suffers from the multiplicity of supervisory authorities 
(the lack of an independent single authority for the management of port affairs), the uncontrolled 
liberalization of transport auxiliaries, the insufficient professionalization of operator s and actors, the 
non-existence of a legal framework for consultation and coordination that would facilitate the 
passage of goods through the ports, and the marginal nature of river traffic.90 It was partly to 
address these problems that the Maritime Affair s Coordination and Study Unit was set up in 2007 
for the purpose of upgrading the maritime sector with a view to its development and preparing it for 
opening up to private investment. According to the authorities, studies are being carried out to bring 
down the cost of port use, and to introduce stricter regulations for the approval and control of 
auxiliaries in order to make them more professional.  
4.4.2.3   Air transport and airport services  
4.115.   Following several unprofitable forays in the air transport field (Air Maur itanie, Mauritania 
Airways), in January  2011 the Government established a new majo rity State -owned company 
(Table  3.7), Mauritania Airlines International (MAI), under the responsibility of the MET. In 2017 
MAI served eight destinations in Africa (and Las P almas de  Gran Canaria) as well as three  domestic 
destinations, using four aircraft, the latest acquired in December  2017 (the Government supported 
MAI's operations by providing two new aircraft).  
4.116.   In 2017, MAI announced that it was nearing profitability aft er six years in operation. A new 
international airport was inaugurated in 2016, 25 km from the capital Nouakchott, with a capacity 
of two million passengers, far more than the 210,000 passengers transiting through the airport every 
year. The country has tw o other airports, as well as seven secondary airfields.  
4.117.   As the sole national company, MAI enjoys many commercial privileges. However, Mauritania 
is a signatory to the Yamoussoukro Declaration and Memorandum of 1988, which liberalized the 
                                                
88 The ISPS is the International Ship and Por t Facility Security Code, which came into force on 
1 July 2004. It consists of measures aimed at strengthening the security of ships and port facilities, adopted by 
the International Maritime Organization (IMO).  
89 The PAN -PA has a website that is regularly  updated. Viewed at: http://www.panpa.mr . 
90 Communication concerning the Transport Sector Policy Letter 2011, 25  September  2012.  WT/TPR/S/371/Rev.1 • Mauritania  
 
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  African air space and allows full competition among African companies. The other air agreements 
signed by Mauritania with non -African companies  generally cover the first four  freedoms of the air.  
4.118.   Mauritania has also adopted a new Law No.  2011-2020 containing the Civil Aviat ion Code, 
to replace the 1978 legislation. The Code provides that "air tariffs for passengers, freight and mail 
may be set freely by airline carriers in line with market conditions and subject to prior information 
or approval of the competent administrativ e authority", by decree of the Council of Ministers, which 
is tantamount to control of the tariffs charged.91 
4.119.   The Mauritanian Airports Company (SAM) enjoys exclusive rights for 30 years (granted in 
1994) for the installation, operation and maintenance of ai rport facilities under a concession 
(Nouakchott and Nouadhibou) or management contract (other domestic airports), with the exception 
of the tasks coming under the authority of the Agency for Aerial Navigation Safety in Africa  and 
Madagascar (ASECNA). The S AM is a limited company in which the State holds 10% of the capital, 
in association with ASECNA (10% of the capital), private national shareholders (78% of the capital), 
and the Bordeaux Chamber of Commerce (2%). ASECNA provides guidance for aircraft at 
Nouakchott and Nouadhibou, air traffic control, in -flight information, forecasting and transmission 
of meteorological data, and is in charge of the design, introduction and management of installations 
and services whose purpose is to transmit technical messa ges and handle traffic.92 Ground handling 
services were apparently liberalized by the 2011 law but are said to remain exclusively reserved for 
MAI.93 
4.120.   The National Civil Aviation Agency (ANAC), created in 2004, is the air transport sector's 
regulatory authority, under the supervision of the MET.94 It implements government policy on civil 
aviation; it is also responsible for the promotion of civil aviation and draws up technical regulations 
in accordance with International Civil Aviation Organization (ICA O) standards. Once the ANAC had 
considerably enhanced the control of Mauritanian air safety, MAI was again allowed to enter 
European skies in December  2012, and Mauritanian carriers were ac cordingly removed from the 
EU's "black list" showing all the airlin es banned from operating in its airspace.95 
4.4.3   Telecommunications services  
4.121.   Telecommunications services in Mauritania have benefi ted from several reforms since the 
previous TPR in 2011, in particular with the adoption of a new law in 2013 that replaced the earl ier 
Law No.  99-019. The latter had already opened up cellular, paging and internet services to 
competition, and also opened up the capital of the national telecommunications company as well as 
the fixed network. A relatively large inflow of foreign investm ent followed liberalization of the sector. 
The aim of the 2013 law is to enhance competition and the role of the Regulatory Authority (ARE) 
created in 2003 on the basis of a law of 2001; since then the ARE has been authorized to act  ex post. 
The new law al so facilitates the supply of services that do not involve spectrum use, under a general 
authorization. The ARE has a website that is regularly updated, from which all the regulations can 
be downloaded.96 
4.122.   Three companies (all partly foreign -owned) are presen t in Mauritania 's market under global 
licences. Among these, the national company Mauritel was privatized in 2001 (54% of its shares 
went to Maroc Telecom, of which 3% were retroceded to employees); all three operate in all 
segments (fixed, mobile and 3G i nternet). Tunisie Télécom owns 51% of Mattel, the country's leading 
mobile telephony operator, unchanged since 2011, while Chinguitel (90% owned by Sudatel 
(Sudan)) has had the third licence since July  2006.  
4.123.   The National Regulatory Council decides whether or not to allow another operator, on the 
basis of the level of competition in the market. It issues licences and takes all the strategic decisions. 
                                                
91 Online information viewed at: 
http://www.anac.mr/IMG/pdf/DECRET_PORTANT_TEXTE_APPLICATION_CODE_Fr.pdf . 
92 Online information viewed at: http://www.ais -asecna.org/pdf/circulaires/dakar/aic16go02b.pdf . 
93 The conditions are laid down in the decree implementing the law. Viewed at: 
http://www.anac.mr/IMG/pdf /DECRET_PORTANT_TEXTE_APPLICATION_CODE_Fr.pdf . See also Order No.  0664 
of 7 March  2010 entrusting the exercise of ground handling services to MAI. Viewed at: 
http://anac.mr/ANAC/JOf/2010/1218% 20fr%20sc.pdf . 
94 Online information from the ANAC, viewed at: http://anac.mr . 
95 Online information viewed at: http://ec.europa.eu/transport/air -ban/doc/li st_fr.pdf . 
96 Online information from the ARE, viewed at: http://www.are.mr . WT/TPR/S/371/Rev.1 • Mauritania  
 
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  In 2016, Chinguitel was chosen as the universal access provider. Universal services are, in principle, 
financed through the Joint Universal Service Fund, to which operators pay 3% of their turnover net 
of their interconnection charges. In 2011, a decree required that at least 1% of the funds should go 
to telecommunications whereas previously they had been spent chiefly on electrification (the ARE is 
responsible for regulating electricity, telecommunications and postal services, Section 4.4.3 ). 
4.124.   The rates for fixed, mobile and internet (data) services are determined by the operators but 
require prior approval by th e ARE; the rates for mobile services must be the same throughout the 
country. The rates for fixed services are set by the ARE and can vary depending on the region and 
the distance. "Off -net" (between two networks) and "on -net" (within the same network) rat es must 
be identical in order to avoid "club effects" whereby operators try to promote calls within their 
network so as not to have to pay the call termination charge.  
4.125.   Interconnection is mandatory and negotiated among operators and then submitted to the 
ARE for endorsement; the tariffs must be duly approved. The ARE regularly monitors compliance by 
operators with their commitments, in particular as regards quality.97 
4.126.   In December  2010, the Government introduced a minimum threshold for termination rates 
for in ternational telephone calls to Mauritania.98 The threshold is set at €0.22/minute payable by 
foreign companies to Mauritanian operators, of which at least €0.08 is taken by the State as tax. 
Previously there was no threshold and the share going to Mauritani an operators had reportedly fallen 
below €0.05.  
4.127.   The first fibre optic cable linking Mauritania to Europe and the other West African countries, 
on which work was launched in December  2010, is said to be operational. The European Investment 
Bank (EIB) financ ed €8  million, or 35% of the cost, and the three operators participate in the 
financing. The ARE supervises cable access tariffs. Internet capacity has risen from 1 -2 GB/s to 
15 GB/s, compared with a total ACE (Africa Coast to Europe) capacity of 269 GB/s.   
4.4.4   Postal services  
4.128.   The Postal Law dates from 2004.99 It provides for three different regimes. The first is a 
regime of exclusivity reserved to the historical operator Mauritanian Postal Services Company 
(Mauripost), set up in 1999; Mauripost has exclusive re sponsibility for all mail weighing up to 
1 kg. Over this weight, private postal operators may provide services under an authorization issued 
by the ARE. However, as the reserved weight of 1 kg is highly restrictive for private operators, and 
given that mos t of their turnover comes from this reserved segment, in order to stimulate the market 
and boost competition in 2012 the ARE reduced the threshold to 300  grams for domestic or 
international delivery. Mauripost also offers postal services, including the uni versal postal service, 
and private operators contribute 2% of their turnover to its funding. The second regime, approval, 
is open to any natural or legal person wishing to operate in the se gments open to competition. 
Six operators have been authorized to p rovide these non -reserved services, including several 
international operators.100 The third regime concerns postal financial services.  
4.4.5   Insurance  
4.129.   Mauritania's insurance market is not very developed, partly because of poor management 
and partly because of the population's low purchasing power. National insurers may use the 
reinsurance services of foreign companies without restriction.101 However, of the 16 approved 
insurance companies only two or three are both solvent and able to seek international reinsurance. 
The market also has insurance brokers (Gras Savoye and Ascoma) with majority foreign -owned 
capital. No significant changes have taken place in the legislation or regulations governing the 
                                                
97 See for example: http://www.are.mr/index.php/qualite -de-services/1221 -sanctions -pecuniaires -
appliquees -aux-operateurs -des-telecommunications . 
98 Decree No.  2010-268 of 12  December  2010.  
99 Law No.  2004-015 on postal services.  
100 Online information from the ARE, viewed at: http://www.are.mr/details -2-13-156.html . 
101 Decree No.  98-46 of 18  June 1998 authorizing approval of insurance and reinsurance companies in 
Mauritania.  WT/TPR/S/371/Rev.1 • Mauritania  
 
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  Mauritanian insurance sector since 2010, but in February  2016 the pr ess reported that the 
Government was seeking to improve the regulatory situation.102 
4.130.   The regulations in force are not available on a website open to the public. The main law is 
the Insurance Code of 1993.103 Mauritanian or foreign insurance companies wishing to engage in 
business locally must obtain approval granted by order of the relevant Ministry, and must, in 
principle, be established in the form of public limited companies. Branches of foreign companies may 
also be approved provided they are set up in the form of a public limited insurance company after 
three  years. The same company may offer both life and non -life insurance services.  
4.131.   In March  2018, the market was still regulated by the Insurance Supervis ory Directorate in 
the Ministry of Trade, Industry and Tourism (MCIT). The creation of an independent regulator to 
ensure effective control of the sector and be able to withdraw approval from non -compliant 
companies has apparently been envisaged since 2016 . In any event, the sector seems primarily to 
require major assistance for the training of insurers, reinsurers and actuaries.  
4.132.   The Mauritanian Insurers' Technical Committee should in principle represent the interests of 
insurance companies operating in the  market (Article 341 of the Code) and give its opinion on new 
approvals, but in March  2018 this Committee did not exist. No statistics are published, nor is there 
any annual report on the sector.  
4.133.   In 2017, the market focused primarily on the compulsory civi l liability insurance for motor 
vehicles, which represented about 80% of premiums collected according to the press – an 
abnormally high figure even by regional comparison.104 In practice, the majority of other risks are 
insured abroad either through optional  reinsurance or against a commission paid to the local 
insurance companies ("fronting" commission), which act essentially as intermediaries. This situation 
reflects the local market's lack of capacity. Although the Insurance Code (Article 199) stipulates 
that, failing a waiver, only resident companies may insure risks within Mauritania, "fronting", 
although forbidden by the Government105, is the rule for major risks, especially in mining.  
4.134.   Since July  2017 the minimum capital requirement is 300  million old ougu iyas (about 
US$860,000). A recent decree reportedly requires that this minimum capital be deposited in a 
blocked account with the Public Treasury, which represents a disadvantageous immobilization of 
assets for insurers.  
4.135.   Civil liability insurance for motor  vehicles is compulsory, as are insurance of imported goods 
and construction risk insurance (Article 180). Premiums are determined freely by the insurance 
companies, with the exception of civil liability insurance for motor vehicles and imported goods 
insurance, for which there is a minimum rate. However, some insurance companies are said to offer 
the motor vehicle civil liability insurance at a third of the official rate of 31,006  old ouguyias (US$89) 
per year.  
4.136.   All imports of goods into Mauritania must be insured by an insurance company approved by 
the Ministry responsible for trade (Article 177 of the Code). In practice, despite a provision 
establishing a fine of 25% of the value of the imported goods in the event of violation, the 
requirement that import insurance be taken out with an approved insurance company in Mauritania 
is apparently not implemented. An upward adjustment in the customs value of the imports is said 
to be made by the Customs if the goods are not accompanied by a local insurance certific ate. 
According to the Insurance Supervisory Directorate, the insurance sector is highly disorganized and 
totally opaque.  
                                                
102 Online information viewed at: http://fr.le360.ma/monde/mauritanie -vers-une-reorganisation -du-
secteur -des-assurances -63757 . 
103 Law No.  93-40 of 20  July 1993 containing the Insurance Code , Article 198. Viewed at: 
http://www.droit -afrique.com/images/textes/Mauritanie/Mauritanie%20 -%20Code%20assurances.pdf . 
104 Online information viewed  at: http://afrique.le360.ma/mauritanie/economie/2017/07/07/13224 -
mauritanie -une-garan tie-de-300-millions -douguiyas -exigee -pour-creer-une-compagnie -dassurance . 
105 See Circular letter of 17  July 2014. Viewed at:  
http://www.damane -assurances.com/wp -content/uploads/2014/07/Ciculaire -Interdisant -le-fronting -en-
RIM.pdf . WT/TPR/S/371/Rev.1 • Mauritania  
 
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  4.4.6   Banking and other financial services  
4.137.   A financial sector development strategy for the period 2012 -2017 was adopted in 2012. The 
goals of  the strategy are to: (i) increase the sector's stability and transparency; (ii) ensure access 
to financial services at reasonable cost for all actors; (iii) improve the legal and judicial framework; 
and (iv) develop bank savings and lending in the country . New regulatory texts were adopted in 
2012 in order to improve in particular the external audit of banks; internal control of banks; adoption 
of the Basel II solvency standards; and combat money laundering.106 
4.138.   In this new framework, the Central Bank of Mauritania ( BCM) has gradually introduced 
risk-based preventive supervision as well as a secure line with banks for real -time data transmission, 
and finalized the banking chart of accounts in accordance with international accounting standards 
(IFRS). These mod ernization efforts have been supported by AFRITAC in cooperation with the 
Mauritania Professional Banking Association. The Government has also taken into account the 
recommendations of the financial sector evaluation program me carried out in 2014 with 
IMF technical assistance. Implementation of the new regulations concerning the classification of 
loans and constitution of provisions has led to a decline in the rate of non-performing loans from 
28% in 2010 to under 20% in 2015.  
4.139.   Five new banks, as well as a l easing company, were approved between 2010 and 2017 
following the favourable opinion of the Monetary Policy Council (Table 4.5). Five of the active banks 
are private, with a majority of the capital foreign -owned. Bank credit totalled 411  billion old ouguiy as 
in 2016 (US$1.17  billion, or 25% of GDP). Short -term loans continue to represent 74% of total 
credit. The non -bank financial system comprises some 20 microfinance institutions, a deposit and 
development fund, the postal financial services, insur ance com panies (see above), two  social 
security schemes and some 30 authorized exchange bureaux.  
Table 4.5 Loans granted by Mauritanian banks, 2010 and 2016  
Name of bank  Loans  
(billions of old ouguiyas)  
2010  2016  
Banque Al Amana pour le développement et l'habitat (BEA)  15.1 37.6  
Banque Al Wava mauritanienne (BAMIS)  13.7 21.2 
Banque mauritanienne pour le commerce international (BMCI)  45.4 62.1 
Banque nationale de Mauritanie  32.5 64.5 
Banque pour le commerce et l'industrie SA. Mauritanie (BCI)  17.0 27.0 
Banque pour le commerce et l'investissement en Mauritanie (BACIM)  7.2 12.7 
Attijariwafa (ex BNP PARIBAS)  7.2 42.9 
Chinguity Banque  4.4 7.4 
Générale banque de Mauritanie (GBM)  32.2 30.8 
Qatar National Bank  n.a. 5.4 
Société générale de Mauritanie  13.8 32.4 
Banque Islamique de Mauritanie (BIM)  n.a. 7.8 
Banque Mouamalat Sahiha (BMS)  n.a. 16.9 
Banque Populaire de Mauritanie (PM)  n.a. 29.0 
Nouvelle Banque de Mauritanie (NBM)  n.a. 13.6 
Total  188.5  410.8  
n.a. Not available.  
Note:  In June  2011, US$1 = c. 275 old ouguiyas, and in 2016 US$1 = 353 old ouguiyas.  
Source:  Central Bank of Mauritania.  
4.140.   The increase in the number of banks operating in Mauritania has been followed by a 
significant reduction in the wei ghted average interest ra te on bank credit (Section 1.2 ), and the 
intensification of competition among banks has also led to an improvement in the financial inclusion 
indicators: in 2014, only 20% of the adult population in Mauritania had an account with a  financial 
institution. In 2017 the figure rose to 29%, a level that is nearer to the averages observed in 
                                                
106 These texts are Instruction No.  02/GR/2012 specifying the external audit conditions for credit 
institutions, Instruction No.  01/GR/2012 on internal control conditions for credit institutions, Instruction 
No. 009/GR/2012 establishing a minimum capital requirement and rules for calculating the net worth of credit 
institutions, and Law No.  2016-013 of 15  April 2016 amending certain provisions of Law No.  2005-048 on 
combating money laundering and the financing of terrorism.  WT/TPR/S/371/Rev.1 • Mauritania  
 
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  comparable income countries. One bank (Chinguity Bank) is jointly owned by the Mauritanian State 
and the State of Libya; all the other banks are priv ate. 
4.141.   The BCM regulates the Mauritanian financial sector and has a website on which the texts of 
the various applicable laws are posted. There have been no major changes affecting market access 
or national treatment of foreign banks since the previous TPR i n 2010. The sector is open to credit 
institutions whose head offices are abroad. Pursuant to Ordinance No.  2007/020, which is the main 
regulation governing credit institutions, the terms for their approval must be "at least equivalent to 
those for banks es tablished in Mauritania". According to the BCM, all the operating banking 
institutions had put up minimum capital equivalent to at least 6  billion old ouguiyas (US$17  million), 
as provided for by a BCM instruction of 2009.107 
4.142.   Pursuant to Article 14 of the Or dinance, credit operations by institutions whose head offices 
are abroad "shall be limited by not taking into account, when calculating their prudential ratios, the 
guarantees granted by their parent companies".108 Consequently, when calculating their pruden tial 
ratios, subsidiaries of foreign institutions may not deduct from their commitments the guarantees 
from their parent companies. As indicated by UNCTAD, it is possible that this provision deprives the 
Mauritanian financial market of financial cover by t he international banks present in Mauritania.109 
4.143.   There is also an Islamic financial system in Mauritania, whose basic principle is a prohibition 
on speculation and interest. Profit margins or cost -plus ( Mourabaha) are acceptable. Under this 
system, the bank finances the purchase of a good or asset by buying it on behalf of the customer 
and increases the price before selling it on to the customer.  
4.144.   Banks are subject to the BIC tax . In addition, the tax on financial operations (TOF) applies 
to the interest, comm issions and other fees received by banks and financial institutions at a rate of 
14% (CGI Articles 202 to 212); it is paid on the credit and debit interest of customers. However, in 
order to encourage loans under the Investment Code it is not levied on inc ome from first  investment 
loans or credit for the extension of activities contracted with banks and financial institutions under 
medium - and long -term financing agreements.  
4.145.   The reforms also aimed to strengthen the prudential and management standards applic able 
to microfinance institutions. In 2015 the sector comprised some 20 approved institutions, including 
four networks, with an estimated membership of over 272,000. Despite a 14% increase in 2015, 
the stock of outstanding loans distributed by microfinance  institutions remains very low, about 
1.8 billion old ouguiyas, or barely 0.64% of total lending by the banking system. Some microfinance 
institutions are partly owned by foreign companies.  
4.4.7   Tourism  
4.146.   Mauritania still has plans for a new National Tourism Deve lopment Strategy.110 In this 
context, a diagnostic study of the tourism sector's problems was carried out with UNDP support in 
2006-2007. With over 700 km of Atlantic coast composed of beach es; two natural parks (the 
Banc d'Arguin in the north and Diawling i n the south), classified as world heritage sites by UNESCO; 
and the ancient cities of Chinguetti, Ouadane, Tichitt, and Oualata in the heart of the Sahara desert, 
with their medieval buildings, their libraries and their rare manuscripts, Mauritania has und oubted 
tourism potential. The country's tourism image has, however, been considerably damaged by the 
repeated kidnapping of European tourists in 2007.  
4.147.   The total number of charter flights to Mauritania, which stood at 80 flights for the 2005-2006 
season, ha s now fallen to zero. According to the diagnostic study of the sector carried out in 2017, 
the resumption of charter flights will be essential to revive international tourism in Mauritania, owing 
to the lack of competition in air transport (Section 4.4.2.3 ), so as to be competitive in price terms 
with competing destinations.  
                                                
107 Online information from the Central Bank of Mauritania, viewed at: 
http://www.bcm.mr/R%C3%A9glementation/Prudentielle/Documents/Instruction%2007_GR_2009.pdf . 
108 Online information view ed at: http://www.bcm.mr/IMG/pdf/ordonnance_no_2007_020_portant_  
reglementation_des_etablissements_de_credit_version_fr.pdf . 
109 UNCTAD (2009).  
110 Online information viewed at: http://www.commerce.gov.mr/spip.php?article137 . WT/TPR/S/371/Rev.1 • Mauritania  
 
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  4.148.   The total number of visitors, as measured by passenger arrivals at Nouakchott Airport, was 
estimated at 163,000 visitors in 2015 compared with 132,000 in 2010. The number traveling for 
tourism purposes was 12,000 in 2003 and estimated to be 3,000 in 2017. Accommodation capacity 
in 2016 was about 66 hotels and some 241 hostels and 58  furnished apartment hotels for a total of 
over 3,300 rooms. This is a clear increase over the 42 hotels an d 105 hostels and apartments 
recorded in 2009.  
4.149.   Mauritania has several legislative texts governing tourism in principle, which are available 
on the website of the Ministry of Trade, and which have not changed since the previous TPR in 2010, 
with the excepti on of a new Order published in October  2016, putting in place the standards for the 
classification of hotels laid down in Decree No.  98-63 of 16  August  1998.111 Provided that they are 
applied and regularly monitored, the new classification standards should l ead to an overall  upgrading 
of establishments. The possibility of obtaining a visa upon entry into Mauritania is another 
encouraging factor for tourism.  
4.150.   Travel agencies, in particular for international transport ticketing, must have a Mauritanian 
majority partner.112 There is no restriction on foreign participation in tour operators. In Mauritania, 
only Mauritanian citizens may be guides. Decree No.  97-030 draws a distinction between national 
guides, who can work throughout Mauritania, and local guides, who w ork as guides permanently in 
a local area or wilaya. Tourism is the only services sector in which Mauritania made specific 
commitments under the GATS during the Uruguay Round.  
4.151.   In 2018 tourism was under the authority of the Ministry responsible for trade. The 
Directorate of Tourism is responsible for government policy on tourism development. The 
Directorate's financial resources are very scant. In 2016 it s annual budget was 
8.7 million  old ouguiyas (US$250,000), less than in 2015 when it was over 10  million  old ouguiyas. 
Overall, its budget has shrunk by 20% since 2007.  
4.152.   Set up in 2002, the National Tourism Board (ONT) is a government institution responsible 
for managing, protecting and promoting the tourism heritage, including accommodation; the 
launching of  new tourism destinations; and the preparation and coordination of all national and 
international tourism events. It has an annual budget of around 300  million old ouguiyas, coming 
almost entirely from a State subsidy. Its payroll accounts for 80% of its b udget. Currently, according 
to the 2017 diagnostic study, the activities of the Directorate of Tourism and the ONT overlap 
because there is no guiding strategy.  
4.153.   The tourism promotion tax (200 old ouguiyas (US$5.7) per person per night) provided for 
in Law No. 98 -026 has not changed. It is payable in tourism accommodation establishments with 
the exception of youth hostels, and brings in between 15 and 20  million old ouguiyas a year.  
 
                                                
111 Order No.  934 of 21  October  2016 establishing the standards for the classification of tourist  
accommodation and catering establishments defined by Article 2 of Decree No.  98-063 of 16  August  1998.  
112 Decree No.  2000-05/PM/MCAT establishing the regulations on travel agencies and offices. Viewed at: 
http://www.droit -afrique.com/upload/doc/mauritanie/Mauritanie -Decret -2000-05-agences -bureaux -
voyage.pdf . WT/TPR/S/371/Rev.1 • Mauritania  
 
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  5  APPENDIX TABLES  
Table A1. 1 Structure of imports, 2010 -2016  
(US$ million and  %)  
2010  2011  2012  2013  2014  2015  2016  
World (US$  million)  1,707.7  2,452.7  2,970.6  3,978.5  3,641.8  3,703.4  2,173.8   
(Percentage share)  
Total primary products  46.6 43.0 42.5 31.6 33.2 29.8 38.3 
 Agriculture  19.9 14.9 15.6 11.3 12.3 13.5 18.5 
 Food 19.4 14.5 15.2 11.0 12.0 13.3 18.2 
 0411 – Durum wheat, unmilled  4.8 4.0 4.7 2.7 3.0 2.9 3.9 
 0222 – Milk and cream, concentrated or 
sweetened  2.0 1.5 1.5 1.3 1.4 2.0 2.1 
 4211 – Soya bean oil and its fractions  1.4 1.2 1.1 1.0 1.0 1.1 1.8 
 0423 – Rice, semi -milled or wholly milled, 
whether or not polished, glazed, 
parboiled or converted  2.2 1.3 1.8 1.4 1.6 1.6 1.4 
 0612 – Other beet or cane sugar and 
chemically pure sucrose, in solid 
form 2.7 1.0 0.7 0.5 0.3 0.7 1.1 
 1222 – Cigarettes containing tobacco  1.2 1.0 0.9 0.6 0.7 0.7 1.1 
 0741 – Tea, whether or not flavoured  0.6 0.5 0.5 0.4 0.5 0.4 0.9 
 Agricultural raw materials  0.5 0.5 0.4 0.3 0.3 0.2 0.3 
 Mining  26.7 28.1 26.8 20.3 20.8 16.3 19.8 
 Ores and other minerals  0.2 0.2 0.2 0.1 0.2 0.2 0.2 
 Non-ferrous metals  0.0 0.1 0.1 0.0 0.1 0.4 0.1 
 Fuels 26.5 27.8 26.6 20.1 20.6 15.7 19.5 
 3425 – Butanes, liquefied  1.3 2.1 1.6 1.3 1.2 1.0 1.3 
Manufactures  52.8 57.0 57.5 68.4 66.8 68.7 61.7 
 Iron and steel  3.2 4.7 2.6 1.8 2.6 3.4 3.0 
 6764 – Other bars and rods of iron and 
steel 0.0 1.5 1.4 0.8 1.1 0.8 1.6 
 Chemicals  4.4 3.5 5.1 4.0 4.1 3.9 5.5 
 5429 – Medicaments, n.e.s.  0.2 0.2 0.3 0.3 0.5 0.5 0.9 
 Other semi -manufactures  6.6 6.6 11.0 6.4 8.7 5.2 6.3 
 6612 – Portland cement, aluminous 
cement, slag cement, 
supersulphate cement and similar 
hydraulic cements, whether or not 
coloured  2.2 1.5 1.4 1.2 1.7 1.6 1.9 
 Machinery and transport equipment  35.1 38.6 34.3 53.5 48.5 52.3 40.6 
 Power -generating machinery  6.0 3.0 2.2 1.0 3.7 1.3 1.6 
 Other non -electrical machinery  13.0 20.5 18.6 17.8 11.5 11.9 12.2 
 7239 – Parts, n.e.s.  4.1 7.9 5.2 5.9 5.4 5.2 5.5 
 7283 – Machinery  1.0 0.9 2.9 1.6 1.1 0.8 2.6 
 Agricultural machinery and tractors  0.4 0.4 0.4 0.4 0.2 0.2 0.3 
 Office machines and telecommunications 
equipment  1.0 1.4 1.2 0.7 0.8 1.0 1.6 
 Other electrical machinery  1.7 1.3 1.0 1.4 2.1 1.3 1.8 
 Automotive products  7.4 6.5 7.5 5.3 4.7 3.7 4.9 
 7812 - Motor vehicles for the transport of 
persons, n.e.s.  3.0 2.9 3.6 2.6 2.9 1.6 2.6 
 7843 - Other parts and accessories of 
motor vehicles  0.3 0.2 0.3 0.2 0.3 0.8 0.9 
 Other transport equipment  6.0 5.7 3.7 27.3 25.6 33.1 18.5 
 7937 – Tugs and pusher craft  3.5 1.0 0.0 1.9 2.5 9.0 10.2 
 7935 – Light vessels, fire -floats, dredgers  0.7 2.4 0.7 23.3 18.9 20.2 2.8 
 7921 – Helicopters  0.2 0.0 0.0 0.6 0.0 1.8 2.1 
 7929 – Parts, n.e.s.  0.0 0.0 0.0 0.0 0.8 0.2 1.3 
 Textiles  1.2 1.1 1.0 0.7 1.0 1.0 2.1 
 Articles of apparel  0.3 0.4 0.3 0.3 0.5 0.3 0.6 
 Other consumer goods  1.9 2.1 3.2 1.6 1.4 2.7 3.6 
Other  0.6 0.0 0.0 0.0 0.0 1.5 0.0 
Source:  WTO Secretariat calculations based on data from the UNSD Comtrade database (SITC Rev.3); and 
United Nations, ITC TradeMap for 2015.  
  WT/TPR/S/371/Rev.1 • Mauritania  
 
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  Table A1. 2 Structure of exports, 2010 -2016  
(US$ million and  %)  
2010  2011  2012  2013  2014  2015  2016  
World (US$  million)  1,818.7  2,458.0  2,623.8  2,462.5  2,139.8  1,831.7  1,622.8   
(Percentage share)  
Total primary products  64.3 86.6 87.9 85.7 84.9 83.8 81.2 
 Agriculture  14.5 17.7 23.5 18.9 31.6 38.5 38.8 
 Food 14.5 17.6 23.5 18.8 31.6 38.4 38.8 
 0363 – Molluscs and aquatic invertebrates, 
fresh, chilled, frozen, dried, salted or 
in brine  5.9 10.3 14.5 8.1 10.6 14.6 15.2 
 0342 – Fish, frozen  6.6 4.0 5.5 6.8 13.5 11.8 12.8 
 0814 – Flours, meals and pellets, of meat 
etc. 0.6 1.4 1.4 1.7 3.6 5.6 5.6 
 0341 – Fish, fresh or chilled  0.6 0.7 1.1 1.0 1.2 2.9 2.0 
 4111 – Fats and oils and their fractions, of 
fish or marine mammals  0.0 0.1 0.2 0.6 0.8 2.0 1.5 
 0362 – Crustaceans  0.0 0.0 0.1 0.1 0.2 0.0 0.6 
 0344 – Fish fillets, frozen  0.0 0.0 0.0 0.0 0.0 0.0 0.4 
 0361 – Crustaceans, frozen  0.4 0.9 0.4 0.2 1.0 0.7 0.3 
 0371 – Fish, prepared or preserved, n.e.s.  0.1 0.2 0.2 0.1 0.3 0.1 0.2 
 0372 – Crustaceans, prepared or preserved  0.2 0.1 0.1 0.1 0.1 0.0 0.1 
 0121 – Meat of sheep or goats, fresh, 
chilled or frozen  0.0 0.0 0.0 0.0 0.0 0.0 0.0 
 Agricultural raw materials  0.0 0.0 0.0 0.0 0.0 0.0 0.0 
 Mining  49.8 68.9 64.4 66.8 53.3 45.4 42.4 
 Ores and other minerals  35.4 64.5 51.2 64.3 50.6 41.0 42.4 
2816 –  Iron ore agglomerates (sinters, 
pellets, briquettes, etc.)  27.4 56.9 17.7 51.5 34.9 24.2 30.1 
 2831 – Copper ores and concentrates  6.7 7.3 11.9 12.3 10.1 16.3 12.2 
 2823 – Other ferrous waste and scrap  0.1 0.1 0.6 0.4 0.4 0.3 0.0 
 2732 – Gypsum, plasters, limestone flux, 
limestone and other calcareous 
stone of a kind used for the 
manufacture of lime or cement  0.0 0.0 0.0 0.0 0.0 0.1 0.0 
 2882 – Other non -ferrous base metal waste  
and scrap, n.e.s.  0.0 0.0 0.0 0.0 0.0 0.0 0.0 
 2785 – Quartz, mica, feldspar, fluorspar, 
cryolite and chiolite  0.0 0.0 0.0 0.0 0.0 0.0 0.0 
 Non-ferrous metals  0.0 0.0 0.0 0.0 0.0 0.0 0.0 
 Fuels 14.4 4.4 13.2 2.5 2.8 4.4 0.0 
Manufactures  0.0 0.0 0.0 0.0 0.0 0.0 0.1 
 Iron and steel  0.0 0.0 0.0 0.0 0.0 0.0 0.0 
 Chemicals  0.0 0.0 0.0 0.0 0.0 0.0 0.1 
 5989 – Chemical products and 
preparations, n.e.s.  0.0 0.0 0.0 0.0 0.0 0.0 0.1 
Other semi -manufactures  0.0 0.0 0.0 0.0 0.0 0.0 0.0 
 Textiles  0.0 0.0 0.0 0.0 0.0 0.0 0.0 
 Articles of apparel  0.0 0.0 0.0 0.0 0.0 0.0 0.0 
 Other consumer goods  0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Other  35.7 13.4 12.1 14.3 15.1 16.2 18.7 
 9710 – Gold, non -monetary (excluding gold 
ores and concentrates)  13.3 13.4 12.1 14.3 15.1 16.2 14.0 
Source:  WTO Secretariat calculations based on data from the UNSD Comtrade database (SITC Rev.3); and 
United Nations, ITC TradeMap for 2015.  
  WT/TPR/S/371/Rev.1 • Mauritania  
 
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  Table A1. 3 Origin of imports, 2010 -2016  
(US$ million and  %)  
2010  2011  2012  2013  2014  2015  2016  
World (US$  million)  1,707.7  2,452.7  2,970.6  3,978.5  3,641.8  3,703.4  2,173.8   
(Percentage share)  
America  7.1 6.0 9.7 9.4 26.6 24.9 15.5 
 United States  3.7 3.0 4.9 5.7 23.8 23.5 13.4 
 Other America  3.4 3.0 4.8 3.8 2.9 1.3 2.0 
 Brazil  2.8 1.4 2.1 1.3 0.9 1.2 1.5 
Europe  49.1 47.1 46.2 55.3 33.9 30.9 38.9 
 EU (28)  46.5 43.9 42.0 51.7 31.3 26.3 35.3 
 Belgium  9.9 14.0 15.6 9.6 6.4 9.1 9.2 
 Netherlands  10.6 2.7 1.7 1.1 1.9 3.1 7.1 
 France  14.1 12.2 11.2 9.8 10.0 5.3 6.6 
 Spain  4.7 4.2 5.5 3.8 4.9 3.5 3.8 
 Italy 1.1 0.3 0.7 1.1 0.8 1.5 2.7 
 Germany  2.7 2.7 3.1 3.1 1.5 1.2 2.2 
 United Kingdom  1.1 6.0 0.6 0.7 1.8 0.9 1.1 
 Sweden  0.7 0.3 0.5 0.1 0.1 0.0 0.9 
 EFTA 1.0 1.6 0.9 1.7 0.7 1.7 0.7 
 Other Europe  1.6 1.6 3.3 1.9 1.9 2.9 2.9 
 Turkey  1.4 1.5 3.3 1.9 1.8 2.5 2.3 
Commonwealth of Independent States 
(CIS)  1.8 1.1 0.4 0.9 1.2 0.9 1.7 
 Russian Federation  1.8 0.7 0.1 0.4 1.0 0.6 1.1 
Africa  7.0 7.1 7.4 5.5 6.8 15.9 9.2 
 Morocco  2.3 2.2 3.0 2.2 3.5 13.4 6.3 
 Senegal  2.5 2.3 1.5 0.9 0.8 0.6 0.7 
Middle East  12.9 26.3 23.9 19.6 18.8 12.5 12.2 
 United Arab Emirates  12.1 25.9 23.5 18.9 18.5 12.1 11.9 
Asia 18.5 12.3 12.4 9.3 12.7 15.0 22.5 
 China  6.3 5.1 5.5 3.9 6.1 5.2 8.9 
 Japan  2.6 1.9 2.2 1.3 2.1 2.0 2.9 
 Other Asia  9.5 5.3 4.7 4.1 4.5 7.8 10.6 
 Vanuatu  0.0 0.0 0.0 0.2 0.0 3.4 5.0 
 Singapore  4.6 0.3 0.4 0.6 0.8 0.8 1.2 
 Indonesia  0.1 0.2 0.3 0.3 0.6 0.7 0.8 
 Thailand  1.3 0.9 0.7 0.3 0.5 0.7 0.8 
 India 0.6 0.4 0.4 0.4 0.6 0.8 0.8 
 Malaysia  1.4 1.1 1.1 0.6 0.4 0.2 0.7 
Other  3.6 0.0 0.0 0.0 0.0 0.0 0.0 
Source:  WTO Secretariat calculations based on data from the UNSD Comtrade database; and United Nations, 
ITC TradeMap for 2015.  
  WT/TPR/S/371/Rev.1 • Mauritania  
 
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  Table A1. 4 Destination of exports, 2010 -2016  
(US$ million  and %)  
2010  2011  2012  2013  2014  2015  2016  
World (US$  million)  1,818.7  2,458.0  2,623.8  2,462.5  2,139.8  1,831.7  1,622.8   
(Percentage share)  
America  0.0 0.1 0.1 1.2 0.1 0.2 0.1 
 United States  0.0 0.0 0.0 1.1 0.1 0.0 0.0 
 Other America  0.0 0.1 0.1 0.1 0.0 0.1 0.1 
Europe  44.3 51.9 35.2 34.0 45.9 45.6 35.9 
 EU (28)  31.3 38.3 24.5 20.2 22.3 28.6 21.4 
 Spain  7.2 6.8 5.1 2.8 6.6 9.2 8.9 
 Italy 6.3 10.0 6.9 6.4 4.7 8.2 4.1 
 Germany  6.2 6.2 4.5 5.0 5.0 4.3 3.4 
 France  7.8 8.5 4.7 3.5 2.6 2.0 1.7 
 Portugal  0.4 0.6 0.7 0.4 1.1 1.2 1.1 
 Denmark  0.0 0.1 0.2 0.9 0.7 1.8 1.0 
 Netherlands  0.6 0.2 0.3 0.1 1.4 1.6 0.5 
 Greece  0.2 0.3 0.2 0.2 0.0 0.3 0.3 
 EFTA 13.1 13.6 10.7 13.7 17.2 16.3 13.6 
 Switzerland  13.1 13.6 10.7 13.5 17.1 16.2 13.5 
 Other Europe  0.0 0.0 0.0 0.1 6.4 0.6 1.0 
 Turkey  0.0 0.0 0.0 0.1 0.5 0.6 1.0 
Commonwealth of Independent 
States (CIS)  2.0 1.6 1.8 1.9 2.8 2.5 5.0 
 Russian Federation  1.8 1.1 1.1 1.8 2.7 2.1 4.8 
Africa  1.7 3.6 5.7 4.1 9.2 9.4 10.4 
 Nigeria  0.3 0.2 1.4 1.4 2.3 5.0 4.1 
 Côte d'Ivoire  0.2 0.7 0.7 1.6 4.5 2.0 3.3 
 Ghana  0.4 0.7 1.1 0.4 0.3 0.4 0.6 
 Mali 0.1 0.1 0.0 0.1 0.2 0.5 0.6 
 Cameroon  0.0 0.0 0.1 0.2 0.2 0.3 0.5 
 South Africa  0.2 1.0 0.4 0.0 0.0 0.0 0.2 
Middle East  0.0 0.0 2.8 2.5 2.9 0.5 0.7 
 United Arab Emirates  0.0 0.0 2.8 2.5 2.7 0.0 0.5 
Asia 46.5 42.8 54.4 56.3 39.2 41.8 47.8 
 China  39.4 36.9 44.1 50.5 32.7 31.6 36.9 
 Japan  6.8 5.2 8.9 4.3 4.2 5.6 7.6 
 Other Asia  0.3 0.7 1.4 1.6 2.3 4.5 3.3 
 Korea, Republic of  0.1 0.1 0.3 0.4 0.8 1.7 1.6 
 Viet Nam  0.0 0.0 0.2 0.4 0.5 1.6 1.1 
Other  5.4 0.0 0.0 0.0 0.0 0.0 0.0 
Source:  WTO Secretariat calculations based on data from the UNSD Comtrade database; and United Nations, 
ITC TradeMap for 2015.  
 
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