RESTRICTED  
  
WT/TPR/S/362  
14 September  2017 
(17-4837) Page: 1/527 
Trade Policy Review Body   
 
 TRADE POLICY REVIEW  
REPORT BY THE SECRET ARIAT  
THE MEMBER COUNTRIES OF THE WEST AFRICAN ECONOMIC AND MONETARY UNION (WAEMU)  
This report, prepared for the first Trade Policy Review of  the West African Economic and Monetary 
Union, 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 the 
member co untries of the West African Economic and Monetary Union on its trade policies and 
practices.  
 
Any technical questions arising from this report may be addres sed to Jacques Degbelo 
(022 739 5583), Catherine Hennis -Pierre (022 739 5640), Ar ne Klau (022 739 57 06), 
Michael  Kolie (022 739 5931), Rosen Marinov (022 739 63 91), Nelnan Koumtingue 
(022 739 6252), and Marie -Bel Martinez -Hommel (022 739 5201).  
 
Document WT/TPR/G/362 contains the policy statement submitted by the member countries of the  
West African Eco nomic and Monetary Union.  
 
 
Note: This report is subject to restricted circulation and press emb argo until the end of the 
first session of the meeting of the Trade Policy Review Body on the member countries of the 
West African Economic and Monetary Union. This report was drafted in French.  WT/TPR/S/362 • WAEMU member countrie s 
 
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  CONTENTS  
SUMMARY  ................................ ................................ ................................ ........................  6 
1   ECONOMIC ENVIRONMENT  ................................ ................................ ........................  12 
1.1   Main features  ................................ ................................ ................................ ............. 12 
1.2   Recent economic trends  ................................ ................................ .............................. 13 
1.3   Trade performance  ................................ ................................ ................................ .....17 
1.4   Foreign direct investment (FDI)  ................................ ................................ .................... 21 
2   TRADE AND INVESTMENT  REGIMES ................................ ................................ ...........  22 
2.1   Relations with the WTO  ................................ ................................ ............................... 22 
2.2   Regional trade agreements  ................................ ................................ .......................... 23 
2.2.1    African Union  ................................ ................................ ................................ .......... 23 
2.2.2    West African Economic and Monetary Union (WAEMU)  ................................ .................. 24 
2.2.3    Economic Community of West African States (ECOWAS)  ................................ ............... 25 
2.3   Other preferential relations  ................................ ................................ .......................... 26 
2.3.1    Relations with the European Union  ................................ ................................ ............. 26 
2.3.2    Relations with the United States of America  ................................ ................................ 26 
2.4   Investment regime  ................................ ................................ ................................ .....27 
2.5   Organization for the Harmonization of Business Law in Africa (O HADA)  ............................. 27 
3   TRADE POLICIES AND P RACTICES BY MEASURE  ................................ ........................  29 
3.1   Measures directly affecting imports  ................................ ................................ ............... 29 
3.1.1    Procedures  ................................ ................................ ................................ .............. 29 
3.1.1.1    Customs information  ................................ ................................ ............................. 29 
3.1.1.2    Customs clearing agents an d clearance credit  ................................ ........................... 31 
3.1.1.3    Banking domiciliation and electronic payment  ................................ ........................... 32 
3.1.1.4    Documents required for customs clearan ce ................................ .............................. 32 
3.1.1.5    Computerized customs clearance and risk management systems  ................................ 33 
3.1.1.6    Cargo tracking note and other port taxes  ................................ ................................ .33 
3.1.1.7    Inspection prior to shipment or at destination  ................................ ........................... 34 
3.1.1.8    Customs transit and cooperation among authorities pres ent at the border  ................... 34 
3.1.1.9    Disputes, appeals and sanctions  ................................ ................................ ............. 35 
3.1.2    Customs valuation  ................................ ................................ ................................ ...36 
3.1.3    Rules of origin  ................................ ................................ ................................ ......... 36 
3.1.4    Customs duty  ................................ ................................ ................................ .......... 38 
3.1.4.1    WTO tariff bindings  ................................ ................................ ............................... 41 
3.1.4.2    Tariff preferences  ................................ ................................ ................................ ..42 
3.1.5    Other duties and charges (ODC) levied solely upon importation  ................................ .....42 
3.1.5.1    ECOWAS and WAEMU community levies ................................ ................................ ...42 
3.1.5.2    Statistical tax (RS)  ................................ ................................ ................................ 42 
3.1.5.3    Import ad justment tax (TAI)  ................................ ................................ .................. 42 
3.1.5.4    Supplementary protection tax (TCP)  ................................ ................................ ........ 43 WT/TPR/S/362 • WAEMU member countrie s 
 
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  3.1.5.5    Special import tax (TCI) ................................ ................................ ......................... 43 
3.1.6    Internal taxes ................................ ................................ ................................ .......... 43 
3.1.6.1    Value added tax (VAT)  ................................ ................................ ........................... 43 
3.1.6.2    Excise duty  ................................ ................................ ................................ .......... 45 
3.1.6.3    Single special tax on petroleum products  ................................ ................................ .45 
3.1.6.4    Advance payment on profits tax (AIB)  ................................ ................................ .....45 
3.1.7    Duty and tax exemptions and concessions  ................................ ................................ ..46 
3.1.8    Import prohibitions, restrictions and licensing  ................................ ............................. 46 
3.1.9    Anti-dumping, countervailing and safeguard measures  ................................ ................. 47 
3.2   Measures directly affecting exports  ................................ ................................ ............... 48 
3.2.1    Procedures  ................................ ................................ ................................ .............. 48 
3.2.2    Export taxes  ................................ ................................ ................................ ........... 48 
3.2.3    Export prohibitions, quantitative restrictions, controls and licensing  ............................... 49 
3.2.4    Export subsidies and other export support  ................................ ................................ ..49 
3.3   Measures affecting production and trade  ................................ ................................ .......49 
3.3.1    Sanitary and phytosanitary (SPS) measures  ................................ ................................ 49 
3.3.1.1    Regulations  ................................ ................................ ................................ .......... 49 
3.3.1.2    Food safety  ................................ ................................ ................................ .......... 50 
3.3.1.3    Animal health  ................................ ................................ ................................ .......50 
3.3.1.4    Phytosanitary measures  ................................ ................................ ......................... 51 
3.3.1.5    Measures affecting trade in agricultural inputs  ................................ .......................... 51 
3.3.1.5.1    Pesticides  ................................ ................................ ................................ .......... 51 
3.3.1.5.2    Veterinary me dicines and other veterinary products  ................................ ............... 52 
3.3.1.5.3    Plant seeds and seedlings  ................................ ................................ .................... 52 
3.3.1.5.4    Fertilizer  ................................ ................................ ................................ ........... 53 
3.3.2    Standards, technical regulations and accreditation procedures ................................ .......53 
3.3.3    Measures to protect the environment  ................................ ................................ ......... 54 
3.3.4    Protection of intellectual property rights  ................................ ................................ .....55 
3.3.5    Competition and price control regime  ................................ ................................ ......... 57 
3.3.6    Government procurement and public -private partnerships  ................................ ............ 58 
4   TRADE POLICIES, BY S ECTOR  ................................ ................................ ....................  60 
4.1   Agriculture, forestry and fisheries  ................................ ................................ ................. 60 
4.1.1    Agriculture  ................................ ................................ ................................ .............. 60 
4.1.2    Fisheries products  ................................ ................................ ................................ ....61 
4.1.3    Livestock products  ................................ ................................ ................................ ...62 
4.2   Mining and energy  ................................ ................................ ................................ ......63 
4.2.1    Liquid and gaseous hydrocarbons  ................................ ................................ .............. 64 
4.2.2    Electricity  ................................ ................................ ................................ ............... 66 
4.2.3    Other mining products  ................................ ................................ .............................. 66 
4.3   Manufacturing s ector ................................ ................................ ................................ ..67 WT/TPR/S/362 • WAEMU member countrie s 
 
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  4.4   Services sector  ................................ ................................ ................................ ........... 68 
4.4.1    Telecommunication services  ................................ ................................ ...................... 68 
4.4.2    Transport services  ................................ ................................ ................................ ...70 
4.4.2.1    Airport and air transport services  ................................ ................................ ............ 70 
4.4.2.2    Port and maritime transport serv ices ................................ ................................ .......72 
4.4.2.3    Land transport services ................................ ................................ .......................... 74 
4.4.3    Insurance services  ................................ ................................ ................................ ...75 
4.4.4    Banking and other financial services  ................................ ................................ ........... 77 
4.4.5    Professional and business services  ................................ ................................ ............. 78 
4.4.5.1    Legal service s ................................ ................................ ................................ .......79 
4.4.5.2    Accountancy services  ................................ ................................ ............................ 80 
4.4.6    Tourism  ................................ ................................ ................................ .................. 80 
5   APPENDIX TABLES  ................................ ................................ ................................ .... 82 
 
CHARTS  
 
Chart 1.1 GDP per capita, 2010 -2016 ................................ ................................ ................... 12 
Chart 1.2 Commodity prices, 2000 -2016 ................................ ................................ ............... 14 
Chart 1.3 Direction of merchandise trade, 2010 and 2015  ................................ ....................... 18 
Chart 1.4 Structure of merchandise trade, 2010 and 2015  ................................ ...................... 20 
Chart 1.5 Stock of inward FDI in WAEMU  ................................ ................................ .............. 21 
Chart 2.1 WTO assistance to WAEMU, by field of activity, 2009 -2015 ................................ .......23 
Chart 3.1 Cost of cross -border trade procedures, 2016  ................................ ........................... 30 
Chart 4.1 Petroleum trade in the WAEMU countries, 2005, 2010, 2015 and 2016  ....................... 65 
 
TABLES  
 
Table 1.1 Tax revenue and budget balance as a percentage of GDP, 2011 -2016 ........................ 15 
Table 1.2 Duties and taxes levi ed at the customs cordon, 2010 -2015 ................................ .......15 
Table 1.3 Balance of payments, 2010 -2016 ................................ ................................ ........... 16 
Table 1.4 Intra -community trade, 2010 and 201 5 ................................ ................................ ..21 
Table 2.1 OHADA Uniform Acts, 2017  ................................ ................................ ................... 28 
Table 3.1 Status of the Agreement on Trade Facilitation, May  2017 ................................ .......... 29 
Table 3.2 Trade regulations within the TFA framework  ................................ ............................ 31 
Table 3.3 Documents required for customs clearance  ................................ ............................. 33 
Table 3.4 Differences in member States ' implementation of the TRIE, 2017  .............................. 34 
Table 3.5 Trend in community preferential approvals, 2009 -2015 ................................ ............ 37 
Table 3.6 Authorities responsible for issuing certificates of origin  ................................ ............. 37 
Table 3.7 Structure of the CET, 2011 and 2016  ................................ ................................ .....39 
Table 3.8 Summary analysis of the CET, 2011 and 2016  ................................ ......................... 40 
Table 3.9 Tariff bindings by WAEMU members, 2016  ................................ .............................. 41 WT/TPR/S/362 • WAEMU member countrie s 
 
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  Table 3.10 Exemptions and other exceptions to the general VAT regime  ................................ ...44 
Table 3.11 Principal export taxes in WAEMU member States, 2017 ................................ ........... 48 
Table 3.12 Signature of the revised Bangui Agreement, May  2017 ................................ ........... 56 
Table 4.1 National transposition of WAEMU regulations relating to trade in fisheries 
products, May  2017................................ ................................ ................................ ............ 62 
Table 4.2 Trade in the principal mineral products  ................................ ................................ ...63 
Table 4.3 Competition in the telecommunication sector, 2008 to 2016  ................................ ......69 
Table 4.4 WAEMU legal texts relating to telecommunications  ................................ ................... 69 
Table 4.5 Community legal texts concerning air transport, 2010  ................................ .............. 71 
Table 4.6 Ratification of the maritime conventions by the member States, May  2017 ................. 73 
Table 4.7 Texts containing restrictions  on access to the WAEMU road transport market, 
2017  ................................ ................................ ................................ ............................... 74 
Table 4.8 Implementation of regulations on professional services by the member States, 
2017  ................................ ................................ ................................ ............................... 79 
 
APPENDI X TABLES  
 
Table A3. 1 ODC bindings  ................................ ................................ ................................ ...82 
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  SUMMARY  
1. With the exception of Côte d'Ivoire, which is a developing country, the seven other 
member  States of the West Afric an Economic and Monetary Union (WAEMU), namely Benin, 
Burkina Faso, Guinea -Bissau, Mali, Niger,  Senegal and Togo, are all least developed countries 
(LDCs). The eight member States as a whole have a GDP of around €97  billion. Depending on the 
member State, the informal sector accounts from between one to two thirds of real GDP. The total 
population, numbering 119  million in 2017, is spread over an immense region of 3.5  million km2, a 
large part of it desert, and is growing at an average rate of 3.1 % annually.  
2. Member States have immense natural resources, including minerals, and vast agricultural 
poten tial. Gold is mined in Burkina Faso and Mali, for which it is the most important export. Niger 
is one of the world's leading producers and exporters of uranium, as is Togo for phosphates. The 
WAEMU members produce and export limited quantities of mineral r esources. Although all 
eight States have agricultural potential, Côte d'Ivoire reaps the greatest benefit. Its agricultural 
strategy has enabled it to diversify production and become one of the foremost producers and 
exporters of several agricultural produ cts such as cocoa, coffee and cashew nuts. For Benin, 
Burkina Faso and Mali, cotton is a major export, as are fish and shellfish for Senegal, while 
Guinea -Bissau relies on its exports of cashew nuts.  
3. In most countries where they are exploited, mining resou rces have not so far yielded many 
benefits for the national economy or the population. In all eight countries, the majority of the 
population is essentially involved in agriculture, including raising livestock. Nevertheless, apart 
from hydrocarbons, animal  products and cereals, particularly rice and wheat, are the principal 
imports and their share of imports has not decreased. The other principal imports include 
chemicals and transport equipment.  
4. WAEMU's economic growth overall has been lower than that reco rded by the group of 
African LDCs, no doubt because of the socio -political problems in the region. Over the period 
2009-2015, WAEMU's annual economic growth was an average of 5 %, driven by Côte d'Ivoire, 
which accounts for over one third of the Union's GDP . Furthermore, WAEMU's macroeconomic 
stability, achieved as a result of monetary discipline and, to a certain extent, the budgetary 
discipline imposed by membership of such a Union, has enabled it to absorb the shocks caused by 
sharp fluctuations in global  prices for the raw materials exported.  
5. The share of total trade (intra - and extra -community) in goods and services in WAEMU's 
GDP rose by seven percentage points between 2009 and 2016 to reach 70.4 %. The percentage 
varies from less than 60 % in Guinea -Bissau and the Saharan countries (Burkina Faso, Mali, Niger) 
to over 100 % in Togo, 75 % in Senegal, 73 % in Côte d'Ivoire and 70 % in Benin. Over 90 % of the 
Union's trade in goods (amounting to €22  billion for imports and €20  billion for exports) takes 
place outside the community, with the European Union (EU), Switzerland, China and India as the 
major partners. The value of intra -WAEMU trade has increa sed at a slower pace than trade outside 
the community and represented around 10 % of the total value of member States' trade in 2015, 
less than the 13 % recorded in 2010. It should be noted that the extent of informal trade means 
that statistics on intra -community trade are undoubtedly under -estimated.  
6. Investment in the Union has the advantage of a legal framework for business law that has 
been harmonized by implementation of the nine uniform acts of OHADA. The Investment Codes of 
WAEMU members are in general  liberal, with no important restrictions on foreign presence, and 
provide foreign investors with the usual guarantees. They have not, however, yet been the subject 
of harmonization at the community level and include numerous exceptions and exemptions made 
necessary by relatively high corporation tax, amounting to 25 % and 30 % of the profits, as 
provided in the community provisions. In addition, problems of electricity supply and its high cost 
are one of the major obstacles to investment within the Union.  
7. With the exception of Guinea -Bissau, which has no permanent Mission in Geneva, all WAEMU 
member States take part in the WTO's activities through their Missions. The eight member States 
are examining the possibility of utilizing the WAEMU delegation to become better organized and so 
fulfil their notification obligations and coordinate their participation in the WTO in general. 
Members, with the exception of Guinea -Bissau and Niger in recent years owing to their 
contribution arrears, have the benefit of all WTO' s technical assistance activities. Prior to this first WT/TPR/S/362 • WAEMU member countrie s 
 
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  common review of the trade policies of all eight WAEMU member States, some of these countries 
were first reviewed separately and then in groups of two or three. The introduction of an annual 
review of reforms, policies, programmes and projects in the community by the WAEMU 
Commission in 2013 also responds to the concern for transparency and has helped members to 
improve the transposition and implementation of community acts. The simultaneous existence o f 
WAEMU and ECOWAS, each with its own Commission, has meant that overlapping has persisted, 
has increased costs (for WAEMU members which all belong to ECOWAS) and has slowed down the 
trade integration impetus, which is much stronger within WAEMU than withi n ECOWAS. In 
addition, in August  2016, Côte d'Ivoire ratified the interim Economic Partnership Agreement signed 
with the EU in November  2008, but by July  2017 had still not started to dismantle tariffs, as 
required by the Agreement.  
8. Among the many document s required for importation and which have not yet been 
harmonized by the Union's member States are the prior or advance declaration forms, the 
inspection certificate and the foreign exchange authorization; the export declaration by the country 
of origin (m andatory in Côte d'Ivoire and Niger); and the cargo tracking note (BSC) issued by 
private companies authorized by the governments requiring it. The BSC provides information 
which is usually available in other customs documents. Electronic platforms for exc hanging 
documents, linked to the Customs electronic windows, exist in Benin, Côte d'Ivoire, Senegal and 
Togo. By May  2017, all WAEMU member States, except for Benin, Burkina Faso and 
Guinea -Bissau, had ratified the WTO Agreement on Trade Facilitation.  
9. Several institutions are involved in import and export procedures alongside the Customs. 
These include the compulsory customs agents (also required for export); officials of various 
ministries checking whether or not the various prior authorizations required a re submitted, 
including those from the Directorate -General of the Treasury, which issues foreign exchange 
commitments, and approved banks which sign them; producers' or exporters' associations, which 
register exports and sometimes tax them; Chambers of Com merce, involved in guarantees for the 
transport of goods in transit and weighing them; and inspection companies. With the exception of 
Niger, which did not renew its contract with the preshipment inspection company but still levies 
the inspection fee of 1 % of the c.i.f value of the goods, and Guinea -Bissau, which suspended this 
procedure in November  2016, all the other WAEMU member States still impose preshipment 
inspection, sometimes involving several companies, as is the case in Benin. For all these reaso ns, 
streamlining import and export procedures is seen as a priority by all operators. Furthermore, 
pursuing the efforts made by member States in terms of compliance with the multilateral 
provisions on customs valuation could make the use of private compani es for customs valuation 
redundant.  
10. Despite the determination to achieve fiscal transition declared at the regional level, the 
taxation of trade remains an important source of government revenue for member States (around 
15% in Burkina Faso to over 38 % in Côte d'Ivoire, with an average of 24 % for WAEMU as a 
whole), which hampers any initiative to try to reduce it. The ECOWAS common external tariff 
(CET) has been applied in all member States since January  2015, with the exception of 
Guinea -Bissau where it ca me into force in October  2016. It comprises five bands (zero, 5 %, 10%, 
20% and 35 %) and replaced the WAEMU tariff, which had been in force since 2004. For 90 % of 
tariff lines, the ECOWAS CET is identical to the WAEMU tariff, except that rather than the 
four bands in the WAEMU CET, the ECOWAS CET has a fifth band at a rate of 35 % applicable to 
130 tariff lines. The average rate of the ECOWAS CET is 12.3 %, compared to 12.1 % for the 
WAEMU CET. An optional supplementary measure of national application is suppos ed to allow 
member States, if needed, to adjust over a transitional period of five years until 1  January  2020.  
11. This supplementary provision comprises an import adjustment tax, which allows tariff 
protection to be raised or lowered according to a country's needs, and a supplementary protection 
tax (TCP). This is similar to a safeguard tax and is supposed to replace a similar provision 
introduced by WAEMU, namely, the special import tax, still in force in some member States 
(Côte  d'Ivoire, Mali and Senegal). Together with its accompanying measures, the ECOWAS CET is 
thus more complex and involves a greater risk of variation in its application by member States 
than that of WAEMU.  
12. The rates of the ECOWAS CET exceed bindings at the WTO for all member States excep t for 
Guinea -Bissau and Togo. Moreover, the numerous other duties and levies imposed by member 
States and described below are in fact bound at zero, posing a problem of consistency with the WT/TPR/S/362 • WAEMU member countrie s 
 
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  bound tariff lines. In addition to the CET and the two new import taxes described above, WAEMU 
member States also apply myriad other duties and levies which already existed in WAEMU's tariff, 
namely: the community solidarity levy of 1 %, imposed by WAEMU member States on imports from 
countries outside ECOWAS; the ECOWAS c ommunity levy of 0.5 %; and the statistical tax of 1 %. If 
need be, member States individually impose levies on certain products such as sugar in the form 
of "special", "compensatory" or variable duties. In order to resolve the inconsistency between their 
taxation regimes and their multilateral commitments, all WAEMU member States, except for 
Guinea -Bissau, have reserved the right to renegotiate their bound tariffs pursuant to Article XXVIII 
of the GATT over the period 2015 to 2017, but this renegotiation pro cess has not yet begun.  
13. Within ECOWAS, and also WAEMU, trade in local products is, in principle, free of duty and 
import taxes. Tariff preferences for processed products require two prior approvals (of the product 
and the manufacturer) in addition to the c ertificate of origin in order to guarantee the origin of the 
product and the nationality of the manufacturer. Numerous problems apply to the free movement 
of community goods (either of origin or after release for consumption in a member State) or those 
in transit, related, inter alia , to each member State's need for revenue or to the existence of fraud. 
Furthermore, because the security amounting to 0.5 % of the c.i.f. value of goods in transit is not 
high enough – Guinea -Bissau imposes a 2 % tax instead – and the goods are unloaded illegally in 
markets of member States along the route, some member States, including Côte d'Ivoire, require 
a second guarantee equivalent to at least the total amount of the import duties and taxes 
suspended, which is refunded afte r receiving proof that the goods have left national customs 
territory. Although it is now much less common, a customs escort is still compulsory on several 
routes, for example, between Mali and Senegal. In May  2017, pilot projects to interlink customs 
posts were being implemented between Burkina Faso and Togo, and among Côte d'Ivoire, 
Burkina  Faso, Mali and Senegal.  
14. All WAEMU member States apply internal taxes, whose regimes have been harmonized, but 
not the rates. These consist of VAT (Guinea -Bissau applie s a general sales tax (IGV) instead ), 
excise duty (including the single special tax on petroleum products) and the advance on profits tax 
(AIB); ranges are determined for their rates. Except for Niger, which only applies excise duty on 
imports, all other m ember States observe the principle of national treatment when applying VAT 
and excise duty. The AIB is usually only imposed on imports. Member States do not always 
observe the harmonized regimes (at the community level) for tax exemptions, especially inter nal 
taxes.  
15. The export regime is still less harmonized than the import regime. Exports are subject to 
various taxes which have not been harmonized at the community level, while their 
competitiveness suffers the negative impact of high taxes on inputs, forei gn exchange regulations 
and a number of other factors that affect the business climate, including the cost of access to 
energy and financing. Benin, Côte d'Ivoire, Mali, Senegal and Togo have industrial free export 
zones which allow companies proving that they export at least 65 % to 80 % of their turnover to 
benefit from a number of concessions. These entail costs for States which the gains from the free 
zone regime do not appear to cover.  
16. Since 2010, the WAEMU Commission has been responsible for the mechani sm for the 
adoption of technical regulations within the Union, in cooperation with the Regional 
Standardization, Certification and Quality Promotion Organization (NORMCERQ), on the basis of 
international standards and technical regulations such as those of  the Codex Alimentarius and the 
International Organization for Standardization, to which all the member States belong with the 
exception of Niger, which is a correspondent member, Guinea -Bissau and Togo. The objective is to 
improve the quality of local or imported products. There is still room for progress, however, to 
bring the relevant national regimes up to the minimum international level. The West African 
Accreditation System (SOAC), revised in 2010, was not yet operational in May  2017.  
17. The process of h armonizing national sanitary and phytosanitary (SPS) legislative texts, 
measures and practices has been going on within WAEMU for a dozen years or so. Attention should 
be drawn to problems in effective implementation of domestic legislation, which is obsol ete in most 
of the countries, notably the absence or deficiencies of SPS control capacity. In countries where 
they exist, national SPS committees do not have the means needed to operate correctly. Closer 
coordination among competent structures as regards S PS control and the introduction of modern 
risk management approaches are required.  WT/TPR/S/362 • WAEMU member countrie s 
 
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  18. In February  2015, regulations on the prevention of biotechnological risks were endorsed by 
WAEMU, together with ECOWAS and CILSS. These will apply to any use of modified liv ing 
organisms and their by -products, which might have a negative effect on the environment, 
especially on biological diversity or human or animal health, with the exception of pharmaceuticals. 
Within WAEMU, regulations to ban plastic bags and their compone nts were being adopted; similar 
measures are in place at the national level. National initiatives to ban the import of some products 
(meat products in particular) within the Union should be noted, particularly in Senegal in the case 
of poultry, in Mali for  beef and poultry, and in Togo for frozen beef, inter alia . 
19. The protection of intellectual property rights (IPRs) remains a challenge, even though all 
WAEMU member States have signed the Bangui Agreement, whose uniform provisions are 
essentially consistent  with the WTO's TRIPS Agreement, and have created a common bureau, 
namely the African Intellectual Property Organization (OAPI). In 2013, OAPI recorded its first 
protected geographical indications. A revision of the Bangui Agreement in December  2015 now 
allows the Customs to detain ex officio  goods they suspect of being counterfeit. By May  2017, 
Côte d'Ivoire, Guinea -Bissau and Niger had still not accepted the Protocol of Amendment to the 
TRIPS Agreement, ratified on 23  January  2017, and intended to facilit ate access to essential 
medicines.  
20. A large percentage of the working population in the Union's member States is still employed 
in agriculture. Food insecurity remains a permanent feature in several States, however, 
exacerbated by the problem of trade in re gions affected by terrorist attacks since 2010. Despite 
the declared objective, per capita food production did not increase to any great extent in member 
States (with the exception of Benin) over the period 2010 -2016, and even fell in some. 
Nevertheless, h igher prices for producers of various food crops since 2010 have led to a 
substantial rise in production in several States, thereby confirming that agricultural production 
responds dynamically to price fluctuations. The numerous taxes levied on agricultura l products by 
some member States do not, however, encourage producers.  
21. Overall, WAEMU's member States did not generally utilize quantitative restrictions on 
imports of agricultural products during the review period. In addition to the maximum tariff 
protec tion, however, the sugar subsector is still protected by a number of trade barriers such as 
variable duty, as in Côte d'Ivoire; the obligation to purchase local sugar in Burkina Faso and Mali; 
and quantitative restrictions on imports in Côte d'Ivoire, Beni n and Senegal. Livestock breeding is 
a priority for increased trade among WAEMU member States, as the main self -sufficient informal 
activity, notably in Burkina Faso, Mali and Niger, but also as the supplier of dairy products, meat, 
and hides and skins for  export. It would appear that informal exports play a major role because of 
the plethora of taxes and other levies when crossing borders, despite the free trade that is in 
principle applied by member States.  
22. The fisheries sector plays a key role in the eco nomies of all member States both as regards 
revenue and food security, even though it is more important in countries such as Senegal and 
Guinea -Bissau. In general, fisheries do not appear to receive any government support. Fisheries 
yield substantial reven ue from the sale of fishing rights, but without any obligation to unload 
catches or process them locally. Furthermore, problems of compliance with the health regulations 
in the major export markets have been noted. Two directives, which also cover (legal o r illegal) 
over-fishing affecting most species, were adopted by the Commission in 2014, although 
implementing them is proving very difficult.  
23. Except for Côte d'Ivoire, which is relatively more industrialized, the manufacturing sector in 
WAEMU's other membe r States is little developed, with a few light industries. The availability of 
secure, clean and inexpensive energy remains the major handicap for industrialization and 
diversification of WAEMU's economies. Less than 6 % of the inhabitants in rural areas ha ve access 
to electricity in Burkina Faso, Guinea -Bissau and Niger; and only Senegal and Togo have greatly 
increased their rural populations' access to electricity to 28 % and 33 %, respectively, close to the 
level in Côte d'Ivoire. There is no community legi slation on electric power, and the relevant 
domestic laws are divergent. Inefficient monopolies of transport and electricity distribution, 
together with price fixing mechanisms, exist in most of the countries and discourage investment. 
Few measures have be en adopted to encourage renewable energy. There are initiatives (not yet 
completed) to interconnect electricity grids between Senegal and Guinea -Bissau and among Benin, 
Burkina Faso, Mali and Togo. The interconnection between Côte d'Ivoire and Mali has bee n 
operating since 2011. Niger has just a few links with Nigeria.  WT/TPR/S/362 • WAEMU member countrie s 
 
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  24. Electric power within the Union is essentially of thermal origin, even though there is only 
very limited production of hydrocarbons in the Union. Only Côte d'Ivoire and, since 2011, Niger, 
produce crude petroleum. Regulations affecting trade in petroleum products at community level 
are being streamlined and harmonized so as to lower the financial and environmental cost and the 
consequent risk of fraud. Systems for the taxation of imports of pe troleum products, in particular, 
respond to distinct and sometimes inconsistent objectives of maximizing fiscal revenue and 
keeping prices affordable for the population and industries in national territory. The hydrocarbons 
subsector is subject to various trade measures, including taxes that have generally been 
harmonized at community level, consumer subsidies, private or public monopolies and quantitative 
import restrictions in member States which produce crude petroleum or refine it, for example in 
Niger.  
25. In the mining sector, compliance with the Extractive Industries Transparency Initiative 
(EITI) by all member States (except for Guinea -Bissau) underlines their determination to strive to 
improve governance in this sector. Small -scale mining and gold panni ng, in particular are outside 
this control, however, even though they constitute a non -negligible part of such activities. The 
State's right to 10 % of the capital of mining companies, without payment, has now become a 
traditional part of mining royalties. The extent of exemptions from various taxes, duties and levies 
given for mining investment has seriously undermined the net gains for these States, to such an 
extent that in some countries, such as Niger, the fiscal provisions relating to mining are being 
reviewed.  
26. Services are increasingly playing a predominant role in the economies of WAEMU member 
States. The areas which have recorded the best performances include mobile financial services, 
telecommunications and business services, following the installat ion of fibre optics. A liberal trade 
policy towards foreign suppliers of services has helped to achieve this, promoting competition and 
partnerships in several member States. Access to fibre optic infrastructure, however, suffers from 
a lack of competition , which has incited several regulators in the Union to intervene, notably by 
putting a ceiling on certain rates. The recent amalgamations and takeovers in the 
telecommunication sector, by increasing its concentration, could slow down this subsector's 
performance.  
27. In the area of air transport, the Yamoussoukro Decision of 2000 and the community 
provisions of 2002 opened markets up to regional companies. Prices are slow to decrease, 
however, because supply is limited. In member States with a coastline, mariti me transport 
services are mostly provided by the major world shipping lines and countries do not usually have 
their own fleet. One of the many taxes and surcharges imposed at the ports level, the terminal 
handling charge, introduced in March  2016 for the b enefit of shippers, was abolished in 
January  2017 in Côte d'Ivoire, but is still levied in some other Union ports and raises the cost of 
imports. As regards rail transport, the renovation and expansion of the two railways between 
Niamey and Cotonou and bet ween Abidjan and Ouagadougou could boost competition in the land 
transport sector. Furthermore, the regional transport facilitation programme launched by the 
WAEMU Commission in 2009 should help to end the chaotic competition that is a feature of road 
transport, encourage the entry of new operators and thus allow costs to fall and improve the 
security and reliability of these services.  
28. Banking and insurance in member States are open to foreign presence, which is substantial. 
Their activities are governed by  the regulations of the West African Monetary Union (UMOA) for 
banking services, and the Code of the Inter -African Conference on Insurance Markets (CIMA) for 
insurance services. Only Benin, Côte d'Ivoire and Senegal made specific commitments on financial 
services (excluding insurance) under the GATS in 1994. Among recent developments was the 
simultaneous transposition of the regulatory provisions of "Basel II" and "Basel  III" in 2016. 
Moreover, since 2016, any reinsurance contract assigned abroad concerning  over 50 % (75% prior 
to 2016) of a risk has required authorization. In addition, 15 % and 5 % of the amounts reinsured 
must be assigned in priority to CICA -RE and Africa -Re, respectively, two multilateral reinsurance 
companies.  
29. Although persons offering most  professional services must be citizens of a WAEMU member 
State, such services are the subject of several regulations designed to install the free movement 
and establishment of authorized professionals citizens of WAEMU within the community area. 
Under the  GATS, only Côte d'Ivoire and Senegal undertook certain commitments on professional 
services. For accounting services, the West African accounting standards (SYSCOA) allow financial WT/TPR/S/362 • WAEMU member countrie s 
 
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  information on companies to be obtained; since 2013, it has incorporated t he International 
Financial Reporting Standards (IFRS). In order to help companies in the informal sector to join the 
formal sector, professionals in approved management centres (CGA) help businessmen to create 
small or medium -sized enterprises and to keep their accounts according to the SYSCOA. Tax 
reductions for CGA members are given in some member States.  
 WT/TPR/S/362 • WAEMU member countrie s 
 
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  1  ECONOMIC ENVIRONMENT  
1.1  Main features  
1.1.  The West African Economic and Monetary Union (WAEMU) comprises eight States, seven of 
which belong to the group of least developed countries (LDCs) — Benin, Burkina Faso, 
Guinea -Bissau, Mali, Niger, Senegal and Togo. Its sole developing -country member (Côte d'Ivoire) 
accounts for over a third of the Union 's gross domestic product (GDP). WAEMU encompasses an 
area of 3.5  million km2 and has over 110 million inhabitants with a population that is growing by 
about 3% per year. Despite their differences (Chart 1.1), the economies of the eight countries are 
all dominated by raw materials production and exports, as described in  the respective Annexes by 
country. The Ivorian economy is more diversified, however.  
Chart 1.1 GDP per capita , 2010 -2016  
(GDP per capita at current € prices)  
2004006008001,0001,2001,400BeninBurkina FasoCote d'IvoireGuinea-BissauMaliNigerSenegalTogoLeast developed countries2010 2011 2012 2013 2014 2015 2016
 
Source:  Central Bank of West African States (BCEAO); and World Bank, World Development Indicators , 
viewed at: http://databank.worldbank.org/data/home.aspx . 
1.2.  WAEMU member States have a long common history of integration: firstly, monetary union 
inside the franc zone with a common currency — the African Financial Community franc (CFAF); 
and then economic union, including trade. Monetary integration dates from colonial times and is 
current ly governed by a Monetary Cooperation Agreement between France and the African 
countries in question, namely those of West Africa in the West African Monetary Union (WAMU);1 
those of Central Africa in the Central African Monetary Union (UMAC);2 and Comoros .3 Four basic 
principles govern the franc zone: guaranteed unlimited convertibility of the CFA franc by the 
French Treasury; a fixed exchange rate against the euro (previously against the French franc); 
freedom of transfer within the zone (WAMU in the case  of WAEMU countries); and the pooling of 
foreign exchange reserves by the countries of the monetary union. In exchange for convertibility 
and exchange guarantees, the Central Bank of West African States (BCEAO), the Bank of Central 
African States (BEAC) an d the Central Bank of Comoros are required to deposit a fraction of their 
                                                
1 The WAMU Treaty is supplemen ted by the WAEMU Treaty, which provides for the merger of the 
two agreements into a new treaty "in due course ". This has not yet happened, however . 
2 UMAC includes Cameroon, Congo, Gabon, Equatorial Guinea, Central African Republic, and Chad.  
3 The franc zone encompasses the WAMU and UMAC  member States, along with Comoros , France and 
Monaco.  WT/TPR/S/362 • WAEMU member countrie s 
 
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  foreign exchange reserves in individual operational accounts opened at the French Treasury. The 
BCEAO specifically must deposit 50% of these foreign assets in its operations account.  
1.3.  As a currency -issuing institution, the BCEAO has exclusive prerogative to issue the CFA  franc 
in the territory of the WAMU member States, and it pursues price stability as the key objective of 
its monetary policy. It is responsible for defining and implem enting the common monetary policy 
within WAMU; ensuring the stability of the banking and financial system (with common banking 
regulations, see section 4.4.4); promoting the proper functioning, supervision and security of 
payment systems; implementing the common foreign exchange policy defined by the Council of 
Ministers; and managing member States ' official foreign exchange reserves.4 The BCEAO Monetary 
Policy Committee is responsible for formulating monetary policy.  
1.4.  All WAEMU member States have accepted A rticle VIII of the Articles of Agreement of the 
International Monetary Fund (IMF).5 Current payments to third countries are generally authorized, 
but the intermediary concerned is expected to demand supporting documents for transfers of 
amounts equivalent to CFAF 500,000 ( €762) or more. All trade (exports and imports) between 
WAEMU and a non -WAEMU country (even if the latter is part of the franc zone) must be transacted 
through a bank (approved intermediary) if the value in question exceeds the regulatory threshold. 
The lat ter was raised from CFAF 5 million to CFAF  10 million (roughly €15,000) in 2010.6 A foreign 
exchange tax of 0.6% is levied on extra -WAEMU transfers to the benefit of the respective national 
treasuries. The authorities recognize the need to simplify domicil iation procedures 
(section  3.1.1.3).  
1.5.  Under the common foreign exchange rules, all CFAF capital movements between member 
States are free and unrestricted, which considerably simplifies trade. Capital inflows from 
non-WAEMU countries are in principle free, e xcept for gold imports. Capital outflows from the 
community area are subject to controls: investments made by a resident to a non -member State 
require prior authorization by the Minister responsible for finance; and at least 75% must be 
financed by borrowi ng outside WAEMU. When disposed of, the proceeds must be repatriated to the 
country of origin, unless reinvestment has been previously authorized.7 
1.6.  Member States have a common trade policy within their free trade area, which is described in 
sections 3 and 4. 
1.2  Recent economic trends  
1.7.  Since 2010, WAEMU member States have achieved fairly modest economic growth, much 
less than that of the LDC group, to which they all belong except for Côte  d'Ivoire. The Union's 
economic growth has been driven by the very dynamic  expansion of the Ivorian economy, which 
has benefited from the development and diversification of agricultural production, and from many 
projects to restore and reinforce basic infrastructure. This has occurred against a backdrop of 
lower prices for the m ain export commodities (chart 1.2 and section 1.3), which suggests that 
some member States are starting to diversify sufficiently to reduce their reliance on a narrow 
range of commodity exports.  
1.8.  Since 1999, member States have endeavoured to increase conver gence between their 
economies. With a view to strengthening multilateral macroeconomic policy surveillance, in 
January 2015 the Conference of WAEMU Heads of State and Government adopted an Additional 
Act establishing a Convergence, Stability, Growth and So lidarity Pact among WAEMU Member 
States. The Pact defines three first -order and two second -order convergence criteria:  
                                                
4 BCEAO (2010), Statuts de la Banque centrale des États de l'A frique de l' Ouest. Viewed at: 
http://www.bceao.int/IMG/pdf/StatutsBCEAO2010.pdf . 
5 Online information viewed at: http://www.imf.org . 
6 Regulation No. 09/20 10/CM/UEMOA of 1 October 2010. BCEAO (2011), Règlement relatif aux relations 
financières extérieures des États membres de l'Union économique et monétaire ouest -africaine (UEMOA) et 
textes d'application , viewed at: http:/ /www.bceao.int . Imports and exports that are exempt from domiciliation 
formalities are listed in the annex to Regulation No.  09/2010/CM/UEMOA, viewed at: 
http://www.uemoa.int/Documents/Actes/CM30112010/Annexe_Regl_09_2010_CM_UEMOA.pdf/IMG/pdf/regle
ment-relatif -aux-relations -financieres -exterieures -des-etats-de-uemoa -textes -application.pdf . 
7 Purchases of foreign securities, the issue or sale of which in member States has been authorized by 
the Regional Council for Public Savings and Financial Markets (CREPMF) (section 4.4.4), are not subject to this  
requirem ent. WT/TPR/S/362 • WAEMU member countrie s 
 
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   the overall budget deficit, including grants, should not exceed 3% of GDP;  
 inflation should not exceed 3% per year;  
 total domestic and fo reign debt should not exceed 70% of nominal GDP;  
 the wage bill should not exceed 35% of tax revenue; and  
 tax revenue should be at least 20% of nominal GDP (tax burden).  
Chart 1.2 Commodity prices , 2000 -2016  
(€ nominal)  
02004006008001,0001,2001,400
0.00.51.01.52.02.53.03.54.04.55.0
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016Cacao, €/kg
Coffee, arabica, €/kg
Coffee, robusta, €/kg
Cotton A index, €/kg
Gold, €/toz, (RH scale)
 
Source:  World Bank, Global Economic Monitor (GEM), Commodities. Viewed at: 
http://databank.worldbank.org/data/reports.aspx?source=g lobal-economic -monitor -(gem) -
commodities .  
1.9.  Nevertheless, large fiscal deficits have persisted, owing in particular to the infrastructure 
investment programmes under way in most member States and the relative stagnation of tax 
revenue. As Table 1.1 suggest s, Togo apart, all other member States have failed to meet the tax 
burden criterion, which remains below the WAEMU norm.  
1.10.   In 2009, member States decided to adopt additional criteria for assessing the tax 
transition,8 one of which is relevant to trade policy : duties and taxes at the customs cordon should 
account for no more than 45% of total tax revenue. In practice, while no longer at the 45% level, 
the reliance of member States on revenue collected at the customs cordon, either on imports or on 
exports, rem ains relatively high (Table 1.2). The various reforms implemented need to be 
quickened to make tax revenue more substantially dependent on internal taxation, and less on the 
taxation of international trade.  
1.11.   Inflation within the Union has stayed low on aver age (below 3% since 2009, see Annexes by 
country), thanks to the prudent monetary policy implemented by the BCEAO, the fall in world food 
and energy prices, and abundant supply on local markets for cereals and fast -moving consumer 
goods.9 The BCEAO 's indep endence from national governments enables it to maintain its price 
stability policy (Article 8 of the BCEAO Statutes) and uphold the integrity of WAEMU' s banking and 
monetary system, pursuant to its mandate.  
                                                
8 Decision No. 34/2009/CM/UEMOA adopting the criteria and indicators of the tax transition within 
WAEMU.  
9 Banque de France (2015), Rapport annuel de la zone franc . Viewed at: https://www.banque -
france.fr/fileadmin/user_upload/banque_de_france/Eurosysteme_et_international/zonefr/2015/0_ZF2015_RAP
PORT -GLOBAL.pdf . WT/TPR/S/362 • WAEMU member countrie s 
 
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  Table 1.1 Tax revenue and budget balance as a percentage of GDP, 2011 -2016  
Member State  WAEMU 
norm  2011  2012  2013  2014  2015  2016  
1. Tax revenue (% of GDP)  
 Benin  20%  15.5   14.4   14.8   14.7  14.3 14.1 
 Burkina  20%  14.5   15.6   16.6   15.2  14.7 16.5 
 Côte d'Ivoire  20%  13.1   16   15.6   15.2  15.7 16.7 
 Guinea -Bissau  20%  7.8   7.7  6.8  8.5 10.1 10.0 
 Mali  20%  14.6   14.5   14.9   15.0  13.8 14.8 
 Niger  20%  13.4   14.3   15.2   15.5  16.1 13.6 
 Senegal  20%  18.9   18.6   18.2   19.2  19.8 20.4 
 Togo  20%  16.4   16.5   20.0   20.7  21.4 22.0 
 WAEMU  20%   15.2   15.8   16   16.2  16.0 16.7 
2. Budget deficit (% of GDP, including grants)  
 Benin  -3% -1.7 -0.4 -1.7 -1.9 -7.9 -3.9 
 Burkina  -3% -2.3 -3.1 -3.6 -1.9 -2.1 -3.3 
 Côte d'I voire  -3% -4.0 -3.2 -2.2 -2.2 -2.9 -4.0 
 Guinea -Bissau  -3% -1.9 -2.0 -0.5 -2.3 -2.6 -3.4 
 Mali  -3% -3.5 -0.9 -2.3 -2.8 -2.1 -4.3 
 Niger  -3% -2.8 1.8 -2.1 -8.0 -9.1 -5.5 
 Senegal  -3% -6.7 -5.8 -5.5 -5.2 -4.8 -4.3 
 Togo  -3% -1.1 -5.8 -4.6 -3.4 -6.3 -2.2 
 WAEMU  -3% -3.6 -2.9 -3.0 -3.2 -4.1 -4.2 
Source:  WAEMU Commission.  
Table 1.2 Duties and tax es levied at the customs cordon, 2010 -2015  
(% of total tax revenue)  
Member State  2010  2011  2012  2013  2014   2015  
Benin  19.4 22.4  25.8  26.6  21.2  n.a. 
Burkina Faso  17.1 16.1  16.7  16.9  15.3  15.4 
Côte d'Ivoire  29.5 29.6  30.4  31.7  34.7  38.6 
Guinea -Bissau  27.2 17.2  15.9 15.4 21.7 28.0 
Mali  17.5 18.9  16 .4  16.4  16.6  14.4 
Niger  37.3 40.1  24.9  25.4  24.2  27.5 
Senegal  15.2 15.8  14.4  16.2  14.9  n.a. 
Togo  24.2 20.9  22.6  19.9  18.2  19.7 
WAEMU  22.9 22.8  22.6  23.6  23.5  n.a. 
n.a Not available.  
Note:  Sum of import and export duties and taxes, plus internal taxes (VAT, excise duti es). 
Source:  WAEMU Commission.  
1.12.   The level of liquidity provided by the BCEAO increased during the review period, to 
represent 25% of WAEMU GDP in 2015. This reflects the fact that some WAEMU banks have 
significantly increased their recourse to the BCEAO sin ce 2010, having found it difficult to refinance 
themselves on the interbank market.10 Overall, the traditional excess liquidity in CFAF of WAEMU 
commercial banks, which has persisted since the end of the 1990s, gave way to a shortfall in 
2011. According to the BCEAO, the banks relied heavily on its assistance between 2009 and 2015 
(via auctions and marginal lending facilities), during which time the Central Bank's lending to them 
increased tenfold.  
1.13.   This is explained by: (a) the sharp increase in imports of g oods and services, paid for in 
foreign currency,11 associated with the major infrastructure investments under way in some 
member States, which are being financed on the regional financial market; and (b) larger fiscal 
and external imbalances in member State s, with banks borrowing from the BCEAO to on -lend to 
their governments, which have thus become dependent on the BCEAO's liquidity injections to 
finance their deficits, since direct BCEAO lending to governments is longer possible. Since 
                                                
10 Online information viewed at: https://www.banque -
france.fr/fileadmin/user_upload/banque_de_france/Eurosysteme_e t_international/zonefr/2014/1 -la-politique -
et-les-agregats -monetaires -dans-l-uemoa.pdf . 
11 International Monetary Fund (2016), West African Economic and Monetary Union : Staff Report  on 
Common Policies of Member Countries , press release and statement by the  Executive Director. Viewed at: 
https://www.imf.org/external/french/pubs/ft/SCR/2016/cr1696f.pdf . WT/TPR/S/362 • WAEMU member countrie s 
 
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  December 2010, the a mount of refinancing that can be granted to credit institutions collateralized 
by government securities has been capped: total BCEAO lending to credit institutions, backed by 
bills and securities issued or guaranteed by the National Treasury, local authori ties or any other 
public body of a member State, plus the total value of such bonds and securities held by the 
BCEAO on its own account, may not exceed 35% of the tax revenue of the State in question, as 
recorded in the penultimate financial year. At end -December 2015, this rate stood at 32.6%.12 The 
residual outstanding amounts of the former statutory advances made by the BCEAO to the States 
have been consolidated under agreements signed between the BCEAO and the respective finance 
ministries. The consolida ted outstanding loans are intended to be amortized over a ten -year period 
at a 3% interest rate. In 2014, however, the outstanding amounts were still being calculated.  
1.14.   Reflecting this liquidity shortfall, since 2013 the commercial banks ' have had a net lia bility 
position with the rest of the world. The quality of their credit portfolios as well as their solvency 
ratios have also deteriorated. In this context, in the first half of 2015 the WAMU Council of 
Ministers decided to raise minimum capital requiremen ts. The IMF also calls on member States to 
speed up implementation of the Basel II and III standards (section  4.4.4).  
1.15.   Most of the external debt contracted with private creditors involves only a few countries, 
essentially those that have issued bonds on int ernational markets (Côte d'Ivoire and Senegal). The 
overall indebtedness of member States remains low, well below the standards set by the 
convergence criteria (see Annexes by country).  
1.16.   Key interest rates and the required reserves ratio remain the main ins truments of the 
common monetary policy. The reserve requirement was set at 7% of the credit institution's 
account balances at the BCEAO as of 16 December 2010, before falling to 5% on 16  March  2012, 
after which it remained unchanged until March 2017 when i t was lowered to  3%. The key rates are 
implemented in the context of open -market refinancing operations (purchases or sales of 
government securities) and the marginal lending facility (formerly the discount rate of the 
pensions window). These rates were at  relatively low levels in 2016; the minimum tender rate, 
which is the main BCEAO key rate, was 2.5% in December 2016. Banks can also refinance 
themselves at the marginal lending rate (4.5% at end -2016) for periods of one to seven days .  
1.17.   In contrast, the ra tes on bank lending to private clients, especially small and medium -sized 
businesses and microenterprises, can run as high as 24% per year.13 In this connection, the new 
credit information bureaus are designed to promote better access to credit at lower cos t and with 
less stringent collateral requirements.  
1.18.   Consolidated balance of payments data from member States show a current account deficit 
equivalent to at least 5.5% of GDP in most of the years studied (Table 1.3). This was driven by 
large deficits in go ods and services trade, respectively, partly as a result of large -scale 
investments made by member States during the period (which drew in imports), and the fall in the 
euro against the dollar in 2013 -2016. As of end -2016, foreign exchange reserves covered  
four months of goods and services imports, compared to five months in 2012 .  
Table 1.3 Balance of payments, 2010 -2016  
(€ million)  
  2010  2011  2012  2013  2014  2015  2016a 
Current account balance  -2,556  -1,241  -3,315  -4,622  -3,883  -3,324  -3,978  
 Trade balance  -3,633  -2,381  -4,379  -6,628  -6,122  -5,568  -6,052  
 Goods (net)  -730 693 -868 -2,139  -1,570  -933 -1,607  
 Exports f.o. b. 13,346  14,235  19,511  19,363  20,337  20,672  20,208  
 Imports f.o.b.  -14,077  -13,543  -20,379  -21,502  -21,907  -21,605  -21,815  
 Services (net)  -2,903  -3,074  -3,512  -4,489  -4,552  -4,635  -4,446  
 Credit  n.a. n.a. 3,083  3,295  3,337  3,405  3,500  
 Travel  n.a. n.a. 895 1,004  1,010  1,000  1,038  
 Debit n.a. n.a. -6,594  -7,785  -7,890  -8,040  -7,945  
                                                
12 Decision No. 397/12/2010 issuing rules, instruments and procedures for the implementation of 
BCEAO currency and credit policy.  
13 Within WAEMU, the maximum interest rate was set in January 2014 at 15% for banks and 24% for 
decentralized financial systems. Decision No. CM/UMOA/011/06/2013 of 28 June 2013.  WT/TPR/S/362 • WAEMU member countrie s 
 
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    2010  2011  2012  2013  2014  2015  2016a 
 Freight and insurance  n.a. n.a. -3,529  -3,818  -3,703  -3,649  -3,682  
 Primary income  -1,306  -1,327  -1,547  -1,568  -1,627  -1,773  -1,891  
 Debt interest  -327 -371 -412 -347 -357 -517 -574 
 Secondary income  2,383  2,467  2,611  3,574  3,866  4,017  3,965  
 Public administration  928 714 711 1,559  1,666  1,717  1,559  
 Other sectors  1,455  1,753  1,900  2,015  2,200  2,300  2,406  
 Migrant worker remittances  1,613  1,363  2,311  2,558  2,524  2,813 2,923  
Capital account  3,490  1,160  7,503  1,813  1,773  1,653  1,954  
Financial account  148 211 4,336  -2,984  -3,061  -2,613  -2,119  
 Direct investment  -1,655  -1,446  -1,528  -1,938  -1,560  -1,495  -1,296  
 Portfolio investment  -22 -425 -406 -90 -1,128  -1,208  -804 
 Financial derivatives  0 0 0 0 0 0 0 
 Other investment  1,824  2,083  6,270  -956 -374 89 -19 
Indicators (%)         
Current account balance/GDP (%)  -4.7 -2.1 -5.0 -6.6 -5.2 -4.1 -4.5 
Current account balance excl. 
grants/GDP (%)  -5.9 -3.1 -5.9 -7.4 -6.0 -5.0 -5.1 
n.a. Not available.  
a Projection s for 2016.  
Source:  Central Bank of West African States (BCEAO).  
1.3  Trade performance  
1.19.   The available data (Chart 1.3) show that despite the global economic slowdown, trade in 
WAEMU member States grew vigorously in 20 10-2015. In the latter year, member States traded 
goods totalling €40 billion with the rest of the world, up sharply from the 2010 level. 
Extra -community exports accounted for about 87% of the Union 's total exports.  
1.20.   The European Union (EU) remains WAEMU 's largest trading partner, for both exports and 
imports, and its share of WAEMU trade increased during the period. However, for individual 
countries, WAEMU exports to countries outside the Union go mainly to South  Africa, followed by 
Switzerland (which abso rbed over half of Burkina Faso's exports in 2014), France, and the 
United  States of America. The latter country 's share in WAEMU exports has not increased despite 
implementation of the African Growth and Opportunity Act ( AGOA). The Commission explains this  
by the low supply capacity of local companies, the lack of an adequate legal and institutional 
framework (e.g. the visa for textile exports) and difficulties in satisfying the required conditions.14  
1.21.   In 2015, 92% of WAEMU 's total imports (worth €22 billion ) were from outside the Union 
(Chart 1.3), compared to 89% in 2010. Although the composition of the main trading partners 
remains stable, the shares of Nigeria, whose currency depreciated strongly against the CFA franc, 
China (11% of non -WAEMU imports) and  India, have increased substantially. Despite a sharp 
decline, the EU remains an important partner for WAEMU with five EU Member States  among the 
Union 's top ten suppliers, and accounting for almost 25% of extra -WAEMU imports.  
                                                
14 WAEMU (2015), Rapport su r la surveillance commerciale . Viewed at: 
http://www.uemoa.int/sites/default/files/bibliotheque/rapport_2015_de_la_surveil lance_commerciale_final_06
-05-16_0.pdf . WT/TPR/S/362 • WAEMU member countrie s 
 
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  Chart 1.3 Direction of merchandise trade, 2010 and 2015  
2010 2015
(a)    Exports outside WAEMU
Asia
18.6%Africa
22.5%
Other
3.4%Europe
47.1%Other Africa
3.9%
EU (28)
32.5%South Africa
10.0%
United States
6.4%Other Europe
1.5%
Switzerland
13.1%ECOWAS excl. 
WAEMU
8.6%
Other Asia
9.0%America
8.4%
Other America
2.0%Viet Nam 
2.8%India 6.8%
Total: €11.7 billion Total: €17.0 billion
(b)    Imports from outside WAEMU
EU (28)
34.5%China  13.6%Other Europe
1.9%
Other Asia
6.1%America
9.0%Asia
28.1%Africa
20.1%
Europe
36.3%Middle East
2.0%
Other
4.5%India  2.1%Other Africa
6.3%
United 
States
4.0%Other America
5.0%ECOWAS excl. 
WAEMU
13.8%
Thailand 3.6%
Japan 2.5% EU (28)
37.6%China  14.4%
Other Europe
2.1%
Other Asia
6.5%America
7.7%Asia
31.1%Africa
15.5%
Europe
39.7%Middle East
2.6%
Other 3.2%India  5.1%Other Africa
5.9%
United 
States
4.2% Other America
3.5%ECOWAS excl. 
WAEMU
9.6%
Thailand 
2.7%
Japan 2.4%
Total: €16.4 billion Total: €23.8 billionAfrica
29.5%
Other
6.9%Europe
41.8%Other Africa
5.6%
EU (28)
31.5%South Africa
9.2%
United States
7.9%Other Europe
0.8%
Asia
11.3%Switzerland
9.5%ECOWAS excl. 
WAEMU
14.6%
India 4.5%
Other Asia
5.8% America
10.6%
Other America
2.7%Viet Nam 
1.0%
 
Source:  WTO Secretariat estimates based on data from the UNSD Comtrade database, and statistical 
information provided by the authorities. In the case of Guinea Bissau, WTO Secretar iat calculations 
based on data from the UNSD Comtrade database, mirror statistics.  
1.22.   Apart from Senegal, all member States saw their exports to other WAEMU countries 
increase in 2010 -2015, which may reflect the sustained efforts made to bring down trade barr iers. 
In particular, nearly half of Togo 's total exports went to other WAEMU countries in 2015, especially 
cement and clinker. Niger's intra -community exports are also growing, thanks to the supply of 
products such as oil; and they could be further boosted  when the railway becomes operational 
(see Annex on Niger). Senegal and Togo are the only member States to send more than 25% of 
their exports to the regional market; in the cases of Benin, Burkina  Faso, Côte d'Ivoire, 
Guinea -Bissau and Mali, the proportio n remains modest but is clearly increasing (see section 2.1).  WT/TPR/S/362 • WAEMU member countrie s 
 
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  1.23.   In terms of trade with non -WAEMU members of ECOWAS, Benin 's exports to Nigeria, 
including rice and meat, fell sharply following the prohibitions imposed by the latter country.15 
Exports of these products to ECOWAS countries by Côte d'Ivoire and Senegal also declined; and 
Côte d'Ivoire 's share of imports from the ECOWAS area also shrank substantially.  
1.24.   While WAEMU imports are diversified, its exports are concentrated in raw materials, the 
share of w hich in overall WAEMU trade increased in 2010 -2015, to the detriment of manufactures 
(Chart 1.4).  
1.25.   WAEMU trade is still highly concentrated, especially on the export side. Just 15  products 
account for over three quarters of total trade value: mineral fuels;  cement; agricultural products; 
vegetable fats and oils; fertilizer; food preparations; fish products; cattle; cigarettes; soap; and 
iron and iron products. The leading WAEMU export is cocoa and its preparations, which accounted 
for 25% of total exports in  2015. The second largest product group exported is gold (see Annexes 
by country).  
1.26.   The main products imported by member States from outside WAEMU are petroleum 
products (15 -20%); cereals and in particular rice; machinery (automobiles, marine equipment, 
electrical machinery and equipment); pharmaceuticals (4%); and iron and iron products. The 
share of cereals has remained virtually stable for two decades, despite efforts to boost local 
production in the various member States.  
1.27.   Since 2010, intra -community trad e has grown in most member States, particularly Togo, 
where nearly half of total exports are destined for the WAEMU zone (see Annex on Togo). In 
comparison, only 13% of Côte d'Ivoire's exports go to the WAEMU zone, and 6% in the case of 
Guinea -Bissau. On t he other hand, the latter depends on WAEMU (mainly Senegal and Mali) for 
24% of its merchandise imports.  
1.28.   WAEMU services trade suffers from a lack of statistics, which severely hampers 
decision -making on policy formulation and evaluation. Balance of payment s data show that the 
bulk of services trade consists of transport, including freight. The balance of payments deficit for 
the latter item is large, reflecting strong foreign presence in the maritime transport sector 
(section  4.4.2.2 and Annexes by country)  (Table 1.3).  
                                                
15 Online information from the Customs of Nigeria, viewed at: 
https://www.customs.gov.ng/ProhibitionList/import.php . WT/TPR/S/362 • WAEMU member countrie s 
 
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  Chart 1.4 Structure of merchandise trade, 2010 and 2015  
2010 2015
(a)    Exports outside WAEMU
Edible nuts
6.6%Other 
agricultural 
products
19.0%Fuels
9.2%
Cocoa beans
19.9%Agriculture
54.4%Manufactures
10.2%Non-monetary 
gold
22.0%
Cotton, not 
carded or 
combed
4.8%Cocoa paste, 
whether or not 
defatted
4.1%Other 
extractive 
industries
4.2%
Total: €11.7 billion Total: €17.0 billion
(b)    Imports from outside WAEMU
Agriculture  
20.8%Manufactures
58.5%Non-electrical 
machinery
10.0%
Other semi -
finished products
8.8%Other
1.4%
Chemicals
11.7%Other manufactures
6.4%
Iron and steel
4.1%Electrical 
machinery
5.7%Transport 
equipment
11.9%
Fuels
19.3%Food products
19.6%
Other 
agricultural 
products
1.2%Agriculture  
21.3%Manufactures
57.3%Non-electrical 
machinery
9.7%
Other semi -
finished products
8.2%Other
3.0%
Chemicals
12.8%Other 
manufactures
5.8%
Iron and steel
3.5%Electrical 
machinery
6.0%Transport 
equipment
11.3%
Fuels
18.3%Food 
products
20.3%
Other 
agriclutural 
products
1.0%
Total: €16.4 billion Total: €23.8 billionEdible nuts
2.8%Other
0.2%
Other 
agricultural 
products
20.7%Fuels
16.1%
Cocoa beans 
16.4%Agriculture
47.0%Manufactures
14.8% Non-monetary 
gold
19.2%
Cotton, not 
carded or 
combed 3.2%Cocoa paste, 
whether or not 
defatted
3.9%Other extractive 
industries
2.8%
 
Note:  In the case of Guinea -Bissau, WTO Secretariat calculations based on data from the UNSD Comtrade 
database, mirror statistics. Owing to lack of information for Mali, trade data for 2015 have been 
estimated and need to be verified.  
Source:  WTO Secretariat estimates based on data from the UNSD Comtrade database, and statistical 
information provided by the authorities.  WT/TPR/S/362 • WAEMU member countrie s 
 
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  Table 1.4 Intra -community trade, 2010 and 2015  
 2015  WAEMU  ECOWAS (excl. WAEMU)  
 Total 
imports  Total 
exports  Share (%) of 
total imports  Share (%) of 
total exports  Share (%) of 
total imports  Share (%) of 
total exports  
  € million  € million  2010  2015  2010  2015  2010  2015  2010  2015  
Benin  2,231  564  11% 11% 10% 14% 5% 4% 46% 8% 
Burkina Faso  2,687  1,963  23% 15% 6% 9% 4% 4% 3% 3% 
Côte d'Ivoire  8,595  10,680  1% 2% 9% 13% 27% 16% 16% 9% 
Guinea Bissaua 265  257  23% 24% 10% 6% 1% 0% 1% 0% 
Mali 3,602  2,858  29.2% 33.1% 9.1% 12.0% 1.6% 1.7% 0.5% 1.5% 
Niger  2,217  712  6% 8% 3% 9% 5% 6% 12% 13% 
Senegal  5,045  2,355  3% 2% 34% 29% 11% 9% 11% 9% 
Togo 1,561  640  7% 5% 17% 48% 4% 4% 6% 9% 
a WTO Secretariat calculations, bas ed on data from the UNSD Comtrade database, mirror statistics.  
Source:  WTO Secretariat calculations , based on data from the UNSD Comtrade database, and statistical 
information provided by the authorities.  
1.4  Foreign direct investment (FDI)  
1.29.   According to stati stics compiled by the United Nations Conference on Trade and 
Development (UNCTAD), net FDI flows to WAEMU countries rose steeply from 2005 to a peak in 
2011, before falling sharply in 2011 -2015 (Chart 1.5). For the latter year, these flows are 
estimated at  less than €2 billion, their lowest level since 2008. At these levels, FDI represents only 
a modest share of the financial flows entering WAEMU countries, behind bank loans or 
development assistance flows (see above).  
Chart 1.5 Stock of inward FDI in WAEMU  
(€ million)  
05001000150020002500
05,00010,00015,00020,00025,000
2006 2007 2008 2009 2010 2011 2012 2013 2014 2015
Other sectors Commerce
Industry Transport and communications
Financial intermediation MiningNet FDI flows (RH scale)
 
Source:  UNCTADstat , viewed at: http://unctadstat.unctad.org/FR/index.html ; and BCEAO, Évolution des 
investissements directs étrangers d ans les pays de l'UEMOA au cours de la période 2000 -2011.  
1.30.   In general,  the collapse in commodity prices contributed significantly to the dwindling of FDI 
inflows. Several member States have also experienced major security problems and have seen 
their FDI i nflows dry up, an example being investment in tourism which has disappeared 
altogether in several cases.  
1.31.   Côte d'Ivoire  alone holds one third of WAEMU 's inward FDI stock, with Niger accounting for 
22%, and Mali and Senegal each absorbing between 13% and 12% . Other countries have received 
comparatively little FDI. This pattern partly reflects the rising share of mining investments, which 
grew from 19% of the total in 2006 to 33% in 2012, and have been concentrated in Niger and 
Côte d'Ivoire. The share of FDI declined in all other sectors, except for transport and 
communications.WT/TPR/S/362 • WAEMU member countrie s 
 
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  2  TRADE AND INVESTMENT  REGIMES  
2.1  Relations with the WTO  
2.1.  As former Contracting Parties to the GATT 1947, Benin, Burkina Faso, Côte d'Ivoire, 
Guinea -Bissau, Mali, Niger, S enegal and Togo all  became original Members of the WTO in 1995 or 
1996. With the exception of Côte d'Ivoire, they all enjoy "least developed country" (LDC) status in 
the WTO. The eight countries are not party to any of the plurilateral agreements concluded under 
the aegis of  the WTO. They grant at least MFN treatment to all their trading partners and have not 
been party, as complainants or respondents, to any disputes under the WTO. The eight countries 
have bound their customs duties and their other duties and taxes individua lly (section 3.2), but 
have a common trade policy as States members of the West African Economic and Monetary Union 
(WAEMU). The eight member States are all members of the Economic Community of West African 
States (ECOWAS).  
2.2.  Since 2010, the member States ha ve not signed either the Information Technology 
Agreement1 or the Pharmaceutical Understanding.2 Benin, Mali, Senegal and Togo have ratified the 
Protocol amending the TRIPS Agreement with regard to compulsory licensing (section 3.3.4.1).3 
Some member State s have  ratified the Trade Facilitation Agreement, and the process was still 
ongoing for the others in April 2017 (section 3.2). On balance, the member States have fallen 
behind with their notifications (see Annexes by country).  
2.3.  The member States' trade po licies have been reviewed three times by the WTO Trade Policy 
Review Body, except for Côte d'Ivoire and Niger (each country has been reviewed twice), and 
Guinea -Bissau (reviewed once before). The latest review was that of Côte d'Ivoire, together with 
Guine a-Bissau and Togo, which took place in 2012.  
2.4.  A WAEMU representative office was set up in Geneva in January 2011 so as to better 
coordinate member States' positions at the WTO.4 Nonetheless, as of May 2017 the eight countries 
were still participating indiv idually in the work of the WTO, even in respect of WTO notifications on 
matters common to them. The eight countries generally support the positions of the African Group, 
the ACP countries and the developing countries on issues relating to multilateral obli gations and 
the strengthening of technical cooperation activities (Chart 2.1). All in all, however, the lack of 
human and financial resources prevents them from increasing their participation in the work of the 
WTO.  
2.5.  In June 2017 Guinea -Bissau and Niger wer e among the WTO's "Inactive Members", i.e. 
Members whose contributions for three or more full years remain unpaid. The WTO's 
administrative arrangements require that such Members be urged to liquidate their arrears. 
Inactive Members are denied access to tr aining or technical assistance, other than activities 
necessary to meeting their obligations under the WTO Agreement.  
                                                
1 Online information viewed a t: https://www.wto.org/french/tratop_f/inftec_f/inftec_f.htm . 
2 WTO document G/MA/W/102 of 2 August 2010. Viewed at: 
https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=U:/G/MA/W102.doc . 
3 Online information viewed at: https://www.wto.org/french/tratop_f/trips _f/amendment_f.htm . 
4 Decision No. 009/2011/PCOM/UEMOA of 14 January 2011.  WT/TPR/S/362 • WAEMU member countrie s 
 
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  Chart 2.1 WTO assistance to WAEMU, by field of activity, 2009 -2015  
(%) 
010203040506070
University chairs
Agriculture
Dispute settlement
General
Government
procurement
Market access
Trade negotiations
RTAs
Rules
Services
SPS
Environment
TBT
Trade facilitation
TRIPSNumber of activities (Total: 1,489)
Number of participants (Total: 4,029)
Total cost (Total: CHF 7.4 million)
 
Source: WTO Secret ariat.  
2.2  Regional trade agreements  
2.2.1   African Union5 
2.6.  The member States are all founding members of the African Union (AU), the successor to the 
Organization of African Unity (OAU).6 Instituted by the Abuja Treaty, the African Economic 
Community (AEC), created i n 1994 by the OAU, envisages the establishment of a customs union, 
together with a Continental Free Trade Area (CFTA) and a continent -wide monetary and economic 
union by 2034.7 This process is to begin with the consolidation of the principal regional econo mic 
communities (RECs),8 followed by their integration. The REC chosen for West Africa is the 
Economic Community of West African States (ECOWAS), whose rather slow pace of integration 
differs substantially from that of WAEMU. In fact, the WAEMU Customs Uni on, of which all the 
States are also members of ECOWAS, is considerably more advanced than the latter. Moreover, 
unlike ECOWAS, WAEMU is already a monetary union with a common currency.  
2.7.  Adopted in 2001, the New Partnership for Africa's Development (NEPAD) is an 
AU programme. NEPAD envisages a new partnership between Africa and the international 
community.9 Trade, including market access, is one of NEPAD's declared priority objectives. In the 
Maputo Declaration of 2003, the AU called on all its member States  to increase their investment in 
the agricultural sector to at least 10% of national budgetary resources by 2008; this provided a 
framework for evaluating public expenditure in the agricultural sector (see section 4.2 and 
Annexes by country).  
                                                
5 Online information from the African Union, viewed at: http://www.africa -union.org . 
6 The Charter establishing the OAU was signed on 25  May 1963. The Constitutive Act of the African 
Union was adopted at the summit held in Lomé (Togo) in July 2000. The African Union was proclaimed on 
11 July 2001 at Lusaka, Zambia, after ratification of the Constitutive Act by more than 44 of the 53 OAU 
member States. The Durban Summit of 9 July 2002 launched the African Union.  
7 Accra Declaration. Viewed at: http://www.africa -union.org . 
8 Community of Sahel -Saharan States (CEN -SAD), Common Market for Eastern and Southern Africa 
(COMESA), East African Community (EAC), Economic Community of Central African States (ECCAS), Economic 
Community of West African States (ECOWAS), Intergovernmental Authority on Development (IGAD), Southern 
African Development Community (SAD C), and Arab Maghreb Union (UMA).  
9 Online information from NEPAD, viewed at: http://www.nepad.org . WT/TPR/S/362 • WAEMU member countrie s 
 
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  2.2.2   West African Economic and Monetary Union (WAEMU)  
2.8.  By adding an economic component, the West African Economic and Monetary Union (WAEMU) 
complements the West African Monetary Union (WAMU) (section 1.2). The WAEMU Treaty was 
signed on 11 January 1994 by all member States except the Republic of Guinea -Bissau, which 
acceded to it on 5 March 1997, and was revised in 2003.10 The WAEMU institutional framework 
comprises, inter alia : the Conference of Heads of State and Government, which adopts acts 
additional to the Union Treaty;  the Council of Ministers, WAEMU's decision -making body; and the 
WAEMU Commission, the monitoring and implementing organ. The specialized institutions are the 
Court of Justice; the Court of Auditors; the Union Parliament, the West African Development Bank;  
the Central Bank of West African States (BCEAO) (section 1.1) and the Regional Council for Public 
Savings and Financial Markets (CREPMF) (section 4.4.4) The Treaty establishing the Parliament 
was adopted in 200311 and entered into force after being ratifie d by Côte d'Ivoire in 
February  2014. However, as of May 2017, the Additional Acts relating to its functioning had not 
yet been adopted. To fund WAEMU activities, each member State applies the 1% community 
solidarity levy (PCS) to imports from non -WAEMU cou ntries (section 3.2 and Table A3.1).  
2.9.  The WAEMU Council of Ministers issues regulations, directives and decisions: regulations are 
binding and directly applicable in each member State; directives must be transposed into the 
legislation and practice of memb er States; and decisions are binding on the persons or member 
States concerned.  
2.10.   The WAEMU has harmonized the regimes on taxation at the customs cordon (section 3), and 
is also developing a regional approach to standardization, accreditation and certificati on. 
Community directives have been issued in several sectors of economic activity, including 
agriculture, fisheries, energy, mining, air transport, telecommunications, financial services and 
professional services (section 4). There has been progress in tra nsposing community provisions 
into national legislation since 2010, but their application still remains a challenge. Nonetheless, 
since the adoption in 2013 of an Additional Act instituting an annual review of community reforms, 
policies, programmes and pr ojects, the Commission has observed a marked increase in the 
transposition and application of community acts by the member States. This annual review falls 
under the direct authority of the Prime Ministers and comprises an evaluation by the Commission's 
technical services and the relevant ministerial departments, the publication of a trade monitoring 
report (RSC), and a political component in which the President of the Commission together with 
the Minister for the Economy and Finance of the member State sub mit the findings of the 
evaluation to the Prime Minister.  
2.11.   One persistent cause of the small volume of intra -community trade resides in the numerous 
obstacles to trade within the Zone. Indeed, the absence of a single market system (free 
movement) gives rise  to a myriad of taxes and deprives the Union of the single entry point system 
for goods, which is one of the strongpoints of a community customs territory.   
2.12.   Since 2005 the Commission and member States have continued their efforts, with the help 
of the Wes t Africa Trade Hub, to identify obstacles to intra -WAEMU trade with a view to eliminating 
them: these include abusive or illicit taxation; attempts at tariff rearmament on certain products 
originating in the Union; technical or administrative obstacles imp osed on community products; 
abusive inspection formalities; minimum import quantities in order to benefit from duty -free 
status; importation of originating products contingent on the purchase of national products; 
certificate of origin requirement for loca l products; withholding of prior import declarations; and 
measures aimed at extorting bribes on the Union's main road corridors.12 Since 2005 the Irregular 
Practices Observatory (OPA) has enabled the Commission to monitor member States' efforts to 
reduce th e number of roadblocks on the main inter -State road corridors, thereby reducing illegal 
trade levies. The 26th report of the OPA has been available since May 2017. In light of these 
problems the Union has taken some initiatives, including the construction of 11 juxtaposed control 
                                                
10 Online information from WAEMU, viewed at: 
http://www.uemoa.int/fr/system/files/fichier_article/traitreviseuemoa.pdf . 
11 Traité portant création du Parlement de l'Union économique et monétaire de l'Afrique de l'ouest.  
Viewed at: http://www.uemoa.int/actes/2003/TraitParlement.pdf . 
12 See in particular the reports of the Irregular Practices Observation Centre, set up by the WAEMU 
Commission with the help of the West Africa Trade Hub. Viewed at: https://www.watradehub.com/en . WT/TPR/S/362 • WAEMU member countrie s 
 
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  posts at the borders between member countries, four of which are operational (see 
section  3.1.1.8).13 
2.13.   Considering the pivotal role of infrastructure in creating a genuine common market and in 
developing intra -community trade, the WA EMU Regional Economic Programme (PER) aims to 
modernize and rehabilitate the Union's economic infrastructure. The first PER drawn up in 2004 for 
the period 2006 -2010 was designed to establish a true "co mmon market"; it encompassed 
63 projects and mobilized  CFAF 3,500 billion (€5.3 billion). The second PER covered the period 
2012-2016 and involved 102 integration projects at a cost of CFAF 6,000 billion (€9.1 billion). The 
third phase of the PER was under preparation  in May 2017 and is projected to cover the  period 
2017-2021.  
2.14.   The member States gave the WAEMU Commission (hereinafter "the Commission") exclusive 
authority over their common third -country trade policy. Given the co -existence of WAEMU and 
ECOWAS, however, this authority is increasingly being shared  between the Commissions of the 
two communities, as evidenced by the replacement of the WAEMU common external tariff with the 
ECOWAS common external tariff (CET) in January 2015. The fact that trade integration in ECOWAS 
is still considerably lagging that of WAEMU has contributed to retarding the latter's integrative 
endeavours; for example, the revision of the WAEMU Customs Code begun in 2014 was still being 
debated in ECOWAS in 2017.  
2.2.3   Economic Community of West African States (ECOWAS)  
2.15.   All the member States  are also members of ECOWAS, which was established on 
28 May 1975 to promote cooperation and integration with a view to creating a West African 
economic union. Under the revised Treaty of July 1993, ECOWAS will ultimately be the only 
economic community in the region for the purposes of economic integration and realizing the goals 
of the AEC (section 2.2.1).14 The ECOWAS institutional framework consists of the Conference of 
Heads of State and Government, its decision -making authority; the Commission; the Parl iament, 
the Court of Justice; the West African Investment and Development Bank; the West African Health 
Organization and the Intergovernmental Action Group against Money Laundering in West Africa. 
ECOWAS is actively endeavouring to maintain political stabi lity and the rule of law in the 
subregion. To fund ECOWAS activities, each member State applies the 1% community solidarity 
levy (PCS) to imports from non -ECOWAS countries (section 3.2 and Table A3.1).  
2.16.   The 1979 ECOWAS Protocol Relating to Free Movement of Persons, Residence and 
Establishment  led, among other things, to the abolition of the visa requirement for Community 
nationals travelling between member States,15 followed by the introduction of the ECOWAS 
passport and, as of December 2014, the biometric id entity card, which led to the abolition of the 
resident's card. ECOWAS has furthermore introduced a regional  third-party motor vehicle 
insurance regime known as the Brown Card system (section 4.4.3), and launched a monetary 
cooperation programme with a vie w to creating a single currency in 2020.  
2.17.   In December 2001, a decision by the ECOWAS Conference of Heads of State and 
Government mandated the ECOWAS Secretariat (now the Commission), in collaboration with the 
WAEMU Commission, to enter into negotiations wit h the European Union (EU) with a view to 
concluding an Economic Partnership Agreement (EPA, section 2 .3.1 below). The CET of 
January  2015 is the prelude to the conclusion of such an EPA.16 
2.18.   Another important ECOWAS initiative is the West Af rican Power Pool ( WAPP, 
section  4.2.2),17 the purpose of which is to expand trade in electricity among the 15 member 
States (energy being one of the main constraints on subregional supply), among other things by 
coordinating the investment projects submitted to donors.  
                                                
13 Decision No. 08/2001/CM/UEMOA of 26 November 2001 on the adoption and financing of a 
community programme of juxtaposed control posts at the borders between the member States of the Union.  
14 The ECOWAS me mbers are: Benin, Burkina Faso, Cabo Verde, Côte d'Ivoire, Gambia, Ghana, Guinea,  
Guinea -Bissau, Liberia, Mali, Niger, Nigeria, Senegal, Sierra Leone and Togo.  
15 Online information viewed at:  
https://www.ilo.org/dyn/natlex/docs/ELECTRONIC/39769/114931/F1913314371/ORG -39769.pdf . 
16 Decision No. A/DEC.17/01/06 of 12 January 2016, as amended, adopting the ECOWAS CET.  
17 Online information from ECOWAS, viewed at:  http://www.ecowas.int . WT/TPR/S/362 • WAEMU member countrie s 
 
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  2.3  Othe r preferential relations  
2.3.1   Relations with the European Union  
2.19.   The WAEMU member States form part of the 79 ACP countries with which the 
European  Union concluded the agreement signed at Cotonou (Benin) on 23 June 200018 to replace 
the Lomé Convention. The Coton ou Agreement covers the period up to 2020. Its trade provisions 
constituted one of the mechanisms of cooperation between the ACP countries and the EU, with the 
EU allowing non -agricultural products and most processed agricultural products originating in 
78 ACP countries (excluding South Africa) to enter on a duty -free and non -reciprocal basis up to 
31 December  2007.19 Development aid is provided by the European Development Fund (EDF), to 
supplement the bilateral initiatives of EU member countries. Total assi stance for the period 
2014-2020 is €31.5 billion, of which €29 billion under the 11th EDF, an increase of 30% over the 
10th EDF. 
2.20.   The Cotonou Agreement provides for the negotiation of regional EPAs, which were to replace 
its trade provisions as from 1 Janua ry 2008; the WAEMU member S tates are part of the 
"West  Africa" group, which includes ECOWAS and Mauritania. In June 2014, one such EPA was 
signed by the West African States (except for Gambia, Mauritania and Nigeria), the ECOWAS and 
WAEMU Commissions on th e one hand, and the European Commission and EU Member States on 
the other.20 To enter into force, the EPA must be signed by the 16 West African States and by the 
three Commissions (ECOWAS, WA EMU and EU), and by all the EU m ember States. It must be 
ratified by two thirds of the West African member States; as at November 2016, no member State 
had ratified it. Negotiations on the EPA with West Africa are continuing on some topics.21 In 
August  2016 Côte  d'Ivoire ratified the interim EPA it had signed wit h the EU in November 2008. 
Côte d'Ivoire had not reduced its tariffs under the interim EPA, but the latter had allowed it 
continued duty -free access to EU markets for its products (see Annex on Côte  d'Ivoire).  
2.21.   All the member States (except for Côte d'Ivoire) are le ast developed countries (LDCs) and 
hence benefit from the EU's "Everything But Arms" (EBA) initiative, which provides for duty -free 
entry of all products of LDC origin, with the exception of arms and ammunition. In general, 
benefits under the EBA scheme ar e relatively marginal, as the bulk of LDC exports to the EU 
involve products already admitted to EU territory duty free under the MFN regime. By contrast, 
Côte d'Ivoire's exports to the European Union include some products, notably agri -food products, 
for which the MFN customs duties are higher than zero.  
2.3.2   Relations with the United States of America  
2.22.   The countries eligible for preferences under the United States' African Growth and 
Opportunity Act (AGOA) of October 2000 are those that have achieved or made p rogress in any of 
the following: establishing a market economy, respecting the rule of law and political pluralism, 
eliminating barriers to US trade and investment, protecting intellectual property rights, fighting 
corruption, protecting human and workers'  rights, and eliminating certain forms of child labour. 
When these principles are deemed not to be observed, the country may be declared ineligible. 
Thus, Guinea -Bissau was one of the 34 countries initially declared eligible under the Act, but was 
declared  ineligible in December 2012, then readmitted in December 2014. Côte d'Ivoire was 
readmitted in October 2011. Niger has again been eligible since October 2011. Mali again became 
eligible in January 2014, having been declared ineligible in December 2012.  
2.23.   Eligible countries are granted duty - and quota -free access to the US market for a range of 
goods, including selected agricultural and textile products, except for apparel. For the latter there 
is a special provision relating to the incorporation of third -country fabrics in apparel, alongside a 
                                                
18 Cotonou Agreement. Viewed at:  
http://europa.eu/legislation_summaries/developmen t/african_caribbean_pacific_states/r12101_fr.htm . 
19 WTO Members agreed to a waiver of the EU's obligations under Artic le I:1 of the GATT 1994 (on 
MFN treatment) for the period from 1 March 2000 to 31 December 2007  (WTO document WT/MIN(01)/15 
of 14 Novembe r 2001).  
20 Online information viewed at: http://eur -lex.europa.eu/resource.html?uri=cellar:9107bcf3 -9cca-
4b93-9818-685e373b4926.0 003.02/DOC_1&format=PDF . 
21 Online information v iewed at: http://ec.europa.eu/trade/wider -agenda/development/economic -
partnerships . WT/TPR/S/362 • WAEMU member countrie s 
 
- 27 - 
 
  provision concerning handmade (so -called "Category 9") products and another provision 
concerning articles made from ethnic fabrics. Benin, Burkina Faso, Côte d'Ivoire, Niger (since 
2011) and Senegal are eligible under t hese provisions.22 On the whole, national economic 
operators in the eight countries are failing to take significant advantage of the AGOA provisions. 
Côte d'Ivoire, Senegal and Togo are the only countries to have used AGOA provisions to generate 
annual trad e flows exceeding US$1 million, albeit not on a regular basis.  
2.4  Investment regime  
2.24.   A draft community investment code has been under discussion in WAEMU since 1997. 
Meanwhile, each member State has introduced its own legislation, as shown in the respective 
Annexes by country. All the member States are members of the World Bank's Multilateral 
Investment Guarantee Agency (MIGA). This enables eligible foreign enterprises to obtain MIGA's 
guarantee coverage for their investments in the member countries. The guara ntee is variable, but 
in general covers the risks associated with foreign exchange restrictions, expropriation, breach of 
contract, and losses caused by war or civil disturbance (including terrorism). Membership qualifies 
countries for MIGA technical assis tance, which helps them to attract foreign investment.23 
Individually, the member States are also signatories to the International Centre for Settlement of 
Investment Disputes (ICSID) Convention, though Guinea -Bissau has not yet deposited its 
instruments of  ratification.24 
2.5  Organization for the Harmonization of Business Law in Africa (OHADA)  
2.25.   The WAEMU countries are all among the 17 member  States  of the Organization for the 
Harmonization of Business Law in Africa (OHADA), located in Yaoundé.25 Since 2002 they ha ve 
harmonized their legal frameworks governing the life of enterprises and business activities by 
implementing the nine OHADA Uniform Acts (Table 2.1). The OHADA Treaty is intended to 
harmonize business law in the 17 member countries by drafting and adopti ng simple, modern, 
common rules suited to the situation of the economies concerned, by implementing appropriate 
judicial procedures, and promoting recourse to arbitration as a means of settling contractual 
disputes.  
2.26.   The OHADA provisions on general commerci al law define the status of traders and 
intermediaries such as customs clearing agents and brokers, and contain common rules for 
commercial sales. Company law is also harmonized, and this has implications for commercial 
presence. Hence, foreign companies w ishing to operate in WAEMU member States are required to 
domicile their headquarters and keep their accounts there. However, under the OHADA provisions, 
companies may initially set up a branch there instead, for a maximum of two years, after which 
the bran ch must be affiliated to a company established in one of the OHADA member States. 
One Uniform Act applies specifically to contracts for the carriage of goods by road via the territory 
of an OHADA member State. OHADA legislation goes hand -in-hand with the f rame of reference 
provided by the West African Accounting System (SYSCOA), the use of which is mandatory in the 
member States (section  4.4.5).  
                                                
22 AGOA, online information viewed at: https://agoa.info/about -agoa/country -eligibility.html . 
23 Online information v iewed at: 
http://www.miga.org/projects/advsearchresults.cfm?srch=s&hctry=90c&hcountrycode=GW . 
24 Online information viewed at: https://pca -cpa.org/wp -content/uplo ads/sites/175/2016/01/ICSID -
Convention -1965-FR.pdf . 
25 The countries are: Benin, Burkina Faso, Cameroon, Central African Republic, Chad, Comoros, Congo, 
Côte d'Ivoire, Democratic Republic of the Congo, Equatorial Guinea, Gabon, Guinea, Guinea -Bissau, Mali,  
Niger, Senegal and Togo.  WT/TPR/S/362 • WAEMU member countrie s 
 
- 28 - 
 
  Table 2.1 OHADA Uniform Acts, 2017  
Uniform Act  Entry into 
force/ L ast 
modified  Website  
Uniform Act on general commercial 
law (AUDCG)  1998/2010  http://www.ohada.org/index.php/en/au -droit-commercial -
general -presentation -en/audcg -presentation -and-
innovations  
Uniform Act on commercial 
companies and economic interest 
groups (AUSCGIE)  1998/2014  http://www.ohada.org/index.php/en/auscgie -droit-des-
societes -commerciales -et-du-gie-en/auscgie -auscgie -
presentation -et-innovations -en 
Uniform Act organizing security 
(AUS)  2011 http://www.ohada.org/index.php/en/organisation -des-
suretes -en/auds -presentation -et-innovations -en 
Organization of simplified recovery 
procedures and measures of 
execution (AUVE)  10 July 1998  http://www.ohada.org/index.php/en/auve -organisation -
des-procedures -simplifiees -de-recouvrement -et-des-voies-
d-execution -en/auve -presentation -et-innovations -en 
Organization of collective proceedings 
for settlement of liabilities (AUPC)  2015 http://www.ohada.org/index.php/en/aupc -insolvency -
law/presentation -and-innovations  
Arbitration law  11 June 1999  http://www.ohada.org/index.php/en/aua -droit-de-l-
arbitrage -en/aua -presentation -et-innovations -en 
Organization and harmonization of 
business accounting  2001/2002  http://www.ohada.org/index.php/en/auohce -organisation -
et-harmonisation -de-la-comptabilite -des-entreprises -
en/auohce -presentation -et-innovations -en 
Contracts for the carriage of goods 
by road  1 January 2004  http://www.ohada.org/index.php/en/auctmr -contrats -de-
transpo rt-de-marchandises -par-route-en/auctmr -
presentation -et-innovations -en 
Uniform Act on cooperatives  2011 http://www.ohada.org/index .php/en/auscoop -droit-des-
societes -cooperatives -en/auscoop -presentation -et-
innovations -en 
Source: Online information from OHADA, viewed at: http://www.ohada.org . 
2.27.   The common commercial legislation also deals with secur ity (guarantees) and arbitration. 
This has made it possible to promote arbitration as the judicial means of settling commercial 
disputes, and in certain countries has led to the establishment of an arbitration centre within the 
Chamber of Commerce.  
2.28.   All the  Uniform Acts are directly applicable. The Common Court of Justice and Arbitration 
(CCJA) entertains all disputes relating to the uniform law, which may be referred to it on appeal 
from the appeal courts of the member States.  
2.29.   OHADA's scope of intervention is fairly similar to that of the United Nations Commission on 
International Trade Law (UNCITRAL), the United Nations body specializing in the reform of trade 
law through the modernization and harmonization of international trade rules. OHADA and 
UNCITRAL s igned an agreement in 2016 to promote cooperation on matters of common interest, 
information sharing and joint activities, with a view to boosting international trade.  WT/TPR/S/362 • WAEMU member countrie s 
 
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  3  TRADE POLICIES AND P RACTICES BY MEASURE  
3.1  Measures directly affecting imports  
3.1.1   Procedures  
3.1.   Some 15 years ago, WAEMU's member States decided to establish their own customs union, 
with the assistance of the WAEMU Commission (hereinafter "the Commission"). They developed 
common customs regulations which should eventually lead to the harmonization of customs 
structures, procedures and regimes within the Union.  
3.2.  One of the major challenges of this common policy is to strike the right balance between 
combatting fraud, which is highly prejudicial to member States' economies, and the need to 
facilitate t rade in order to boost economic development. The Customs must be given greater 
powers if competition between local production and imports is to become more equitable.1 False 
customs declarations and smuggling are still endemic.2 
3.3.  In May  2017, five of the ei ght member States had ratified the WTO Agreement on Trade 
Facilitation (TFA) (Table 3.1) and three countries had notified their category A measures. The 
Commission has introduced a Regional Trade Facilitation Programme and has  also assisted 
member States w ith self -assessment of their needs and trade facilitation capacity building.  
Table 3.1 Status of the Agreement on Trade Facilitation, May  2017  
 Benin  Burkina 
Faso  Côte 
d'Ivoire  Guinea -Bissau  Mali Niger  Senegal  Togo  
Ratification  No No Yes No Yes Yes Yes Yes 
Cat. A Notification 
(number of 
measures notified)  No Yes (10)  Yes (15)  No No No Yes (19)  No 
Cat. B Notification  No No No No No No No No 
Cat. C Notification  No No No No No No No No 
Seminars on 
self-assess ment of 
needs  2008, 
2014 2008, 
2014 2008, 
2013 No 2008, 
2013 2010, 
2014 2009 2009, 
2013 
Source:  WTO Secretariat, based on information provided by member States.  
3.4.  In general, member States' trade procedures have not yet been harmonized and remain 
fairly co stly and variable from one State to another, which explains the low ranking of certain 
member States in the World Bank's Doing Business 2017  report ( Chart 3.1).  
3.1.1.1   Customs information  
3.5.  Since it was adopted in 2001, WAEMU's community Customs Code (CCC) has been  in force in  
all member States in the form of regulations directly applicable in member States' territory.3 It 
sets out all the procedures applicable to all goods traded between member States, including those 
of community origin . 
3.6.  The principal customs legi slation in member States consists of the national customs codes, 
supplemented by implementing texts, which have to take into account the approaches outlined in 
the CCC. The latter contains the main principles common to all member States, while the national  
codes provide details concerning the administrative criteria for their observance.  
                                                
1 UNIDO (2014), Étude relative à l'Évaluation de la phase pilote du programme de restructuration et de 
mise à niveau de l'industrie des États membres de l'UEMOA . Viewed at: 
https://www.unido.org/fileadmin/user_media_upgrade/Resources/Evaluation/RAF_TERAF07001 -PRMN -
UEMOA_2013.pdf . 
2 Niger 's Director -General of Customs estimated, for example, that in 2015 80% of h is country 's imports 
from Togo were the subject of false customs declarations . Viewed at: http://www.republicoftogo.com/Toutes -
les-rubriques/Finances/Togo -Niger -alliance -contre -la-fraude -douaniere . 
3 Regulation No. 09/2001/CM/UEMOA adopting the WAEMU Customs Code . Viewed at: 
http://www.ve rtic.org/media/National%20Legislation/Togo/TG_Reglement_9_2001_CM_UEMOA.pdf . WT/TPR/S/362 • WAEMU member countrie s 
 
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  Chart 3.1 Cost of cross -border trade procedures, 2016  
0100200300400500600700800
Togo Mali Burkina Faso Côte d'Ivoire Benin Niger Senegal Guinea-Bissau
0100200300400500600700800
Burkina Faso Mali Côte d'Ivoire Niger Benin Togo Senegal Guinea-Bissau(146)(141)(142)(150)(155)(154)(147)(172)(US$)
(US$)
Cost for importsCost for exports
WAEMU average
WAEMU average(154)(141)(146)(142)(155)(150)(147)(172)
 
 
Note:  The WAEMU figures are based on the simple average for each mem ber. The figures in each column 
correspond to the Ease of Doing Business ranking (total: 190).  
Source:  World Bank, Doing Business 2017 . Viewed at: http://english.doin gbusiness.org/reports/global -
reports/doing -business -2017. 
3.7.  The changes to the CCC needed for the purpose of the TFA concern, in particular, providing 
advance decisions on tariff classification, origin, or customs procedures for goods upon request 
prior to their importation; acceptance of copies of documents required for importation or 
exportation; publication of information, cooperation among authorities at the border, right of 
appeal, and approved economic operators. In May  2017, the CCC was being revised.  
3.8.  The CCC does not contain any provisions on these aspects and only some national codes 
include provisions requiring the publication of customs information, especially binding tariff 
information (for example, Senegal). Nonetheless, most customs authorities in member States have 
a website on which some import and export information is available (Table 3.2). In addition, a 
regional enquiry point for customs matters, including trade facilitation, is reportedly being created 
as part of a WAEMU trade information portal.  
3.9.  Private -sector participation in economic policy discussions on customs issues varies greatly 
from one member State to another. In some, there is close cooperation between the Customs and  
the private sector (for example, in Senegal and Côte d'Ivoire ); cooperation is generally on an 
ad hoc basis, however, and has not been legally formalized.  WT/TPR/S/362 • WAEMU member countrie s 
 
- 31 - 
 
  Table 3.2 Trade regulations within the TFA framework  
Entity (country)  
Main customs texts  Enquiry pointa Website  Scope  
WAEMU Commission  
Customs Code  n.a. n.a. n.a. 
Benin  
Law No.  2014-20 of 27  June 2014 
containing the Republic of Benin's 
Customs Code  Customs customer 
service  http://www.douanes -benin.net  Customs Code, de crees, 
orders, decisions, service 
notes and circulars  
Burkina Faso  
Law No.  03/92/ADP of 
3 December  1992 amending the 
Customs Code  n.a. http://www.douanes.bf  n.a. 
 
Côte d'Ivoire  
Law No.  64-291 of 1  August  1964, 
as amended in  1988 n.a. http://www.douanes.ci  Customs Code, decrees, 
orders, decisions, service 
notes and circulars  
Guinea -Bissau  
community Customs Code  n.a. 
 n.a. 
 n.a. 
 
Mali 
Law No.  01-075 of 18  July 2001 National Directorate 
of Trade and 
Competition  http://douanes.gouv.ml  Customs Code, customs 
tariffs (illegible), notices, 
circulars and orders. Import 
and export prohibitions  
Niger  
Niger Customs Code of  1961  n.a. No website in operation  n.a. 
 
Senegal  
Law No.  2014-10 of 
28 February  2014 containing 
Senegal's Customs Code  Ministry of Trade  http://www.douanes.sn  Customs Code, decrees, 
orders, decisions, circulars, 
service notes and notices  
Togo  
Law No.  2014-033 
of 28 April 2014 n.a. https://www.otr.tg/index.php/fr  n.a. 
 
n.a. Not available.  
a Paragraph 3.1 of Article 1 of the TFA pro vides that each Member shall establish enquiry points to 
answer enquiries and to provide documents, etc.  
Source:  WTO Secretariat, on the basis of information provided by the authorities.  
3.1.1.2   Customs clearing agents and clearance credit  
3.10.   The criteria for approva l of customs clearing agents have been harmonized within WAEMU 
since 2008.4 The services of an approved customs clearing agent (CAD) are mandatory when 
clearing either import or export transactions on behalf of third parties. In principle, there is a 
ceiling on their fees, but in practice CADs determine their fees in a highly competitive environment 
in which there are numerous informal operators.  
3.11.   CADs have to be approved in each member State and for every customs office where they 
wish to complete customs f ormalities on behalf of third parties, meaning that their operating costs 
are likely to be higher because there is less opportunity to make economies of scale; Togo, on the 
other hand, has a single approval which covers all customs offices. CADs have to re spect the 
minimum threshold (25%) for participation by nationals of the Union in the registered capital, 
which must be fully paid up at a bank or notary established in the member State in which the firm 
intends to set up; they also have to deposit a genera l guarantee (a minimum of C FAF 25 million or 
around €18,000) at an authorized bank and dispose of premises with facilities suitable for each 
office for which approval is given. In May  2017, a draft directive on free movement and the right 
of establishment for CADs was awaiting adopt ion by the Union's authorities.  
3.12.   As stressed by the Commission, efficient customs clearance of goods implies that, as CADs 
alone are entitled to declare goods on behalf of third parties, they should possess modern means 
of drawing up declarations and necess arily have an operational connection to the computerized 
clearance system, although in practice this is not always the case.5 In some member States 
(Benin, Côte d'Ivoire and Senegal, for example), the Customs, the Treasury services  and all CADs 
                                                
4 Regulation No.  10/2008/CM/UEMOA of 26  September  2008. Viewed at: 
http://www.uemoa.int/Document s/Actes/reglement_10_2008_CM_UEMOA.pdf . 
5 Online information v iewed at: 
http://www.uemoa.int/sites/default/files/bibliotheque/rec022002progtransitport.pdf . WT/TPR/S/362 • WAEMU member countrie s 
 
- 32 - 
 
  are interli nked by computer, which ensures greater efficiency in collecting the duties and taxes 
payable.  
3.13.   CADs must also have a clearance credit with a credit agency in order to speed up the 
clearance of goods (Article  96 of the CCC). Article  7.3 of the TFA in fact p rovides for the possibility 
of accelerated release of goods before final payment of duties and taxes by means of financial 
security if needed.6 In member States where paperless clearance has made progress, only CADs 
registered with the tax authority and wi th the necessary financial standing to renew their credit 
are authorized to operate.  
3.1.1.3   Banking domiciliation and electronic payment  
3.14.   The legislation applicable by member States to trade -related financial transfers between 
WAEMU and third countries (section 1. 1) provides that the commercial invoice must be domiciled 
with an approved intermediary bank if the amount involved is over CFAF  10 million  (or 
approximately €15,250).7 In some member States (Côte d'Ivoire, Senegal) these procedures, 
which are fairly time -consuming, have been computerized and streamlined, notably by introducing 
electronic platforms for collecting documents before goods are cl eared.  
3.15.   In countries where these procedures have not yet been computerized and made paperless, 
for each import transaction, importers have to provide the approved intermediary with two hard 
copies certified as a true copy of the invoice drawn up by the fore ign supplier or copies of the 
business contract signed with the latter. The bank then opens a domiciliation file with an order 
number based on the invoice. An attestation of any other import document issued by the Customs 
Directorate in at least six copies  serves as proof of the actual import of the goods. The customs 
office gives the importer two copies of the import document and, within eight days following 
completion of the transaction, forwards copies to the Directorate responsible for external finance 
and the BCEAO, respectively. The importer keeps one of the copies of the import document and 
forwards the other to the bank with which the transaction is domiciled. Payment for the goods 
imported, through an approved intermediary, leads to the establishmen t of an "Exchange form", 
which has to be endorsed by the intermediary responsible for payment.  
3.16.   Duties and taxes, fees and levies cannot always be paid electronically in most member 
States, with the exception of Senegal.  
3.1.1.4   Documents required for customs clear ance  
3.17.   Although WAEMU and ECOWAS adopted a single customs declaration (DDU) in 1999, with 
harmonized community forms, in practice, by May  2017, it was being applied by only a few 
member States (e.g.  Mali).8 Yet the DDU provides for a standard list of documen ts to be submitted 
for customs clearance, which makes procedures much simpler. Table 3.3 clearly shows the lack of 
harmonization. A detailed declaration is mandatory in all member States; numerous documents 
have to be submitted for the purpose and differ f rom one member State to another. Frequently, 
the original copies have to be submitted. The community provisions do not yet appear to have 
harmonized advance declaration procedures, even though this procedure is allowed in several 
member States. The same ap plies to the simplified declaration. Some countries have already 
introduced electronic platforms for collecting documents prior to customs clearance (for example, 
ORBUS in Senegal).  
                                                
6 Regulation No.  09/2008/CM/UEMOA of 26 September  2008. Viewed at : 
http://www.uemoa.int/Documents/Actes/reglement_09_2008_CM_UEMOA.pdf . 
7 Regulation No.  09/2010/CM/UEMOA of 1 October  2010. Viewed at: 
http://www.bceao.int/IMG/pdf/reglement -relatif -aux-relations -financieres -exterieures -des-etats-de-uemoa -
textes -application.pdf . 
8 Regulation No. C/REG.4/08/99 of 20  August  1999. 
 WT/TPR/S/362 • WAEMU member countrie s 
 
- 33 - 
 
  Table 3.3 Documents require d for customs clearance  
 Benin Burkina 
Faso Côte 
d'Ivoire Guinea -
Bissau Mali Niger Senegal Togo 
Original commercial invoice  E O E O E O E E 
Original freight invoice/TRIE carnet  E n.a. O  E O n.a.  
Insurance certificate for the goods  E O O O E O E  
Inspection certificate/verification 
attestation  E O O O E O  O 
Original manifest  E    O O   
Original transport document (bill of 
lading, air waybill)  E O O O E  E  
Certificate of financial 
settlement/notice of bank payment  E O O  O    
Import certificate  E     E   O 
Request prior to submission of the 
manifest (ADM)    O  O    
Advance import declaration (DAI)  E   O O   O 
Prior import declaration (DPI)/Intent 
to import/Statistical registration form  E O (P)    E O E O 
Cargo tracking note  E O O O O O E O 
Other         
Special import authorization   O (P)   O    
Statistical registration form      O O   
Declaration attesting to the value      O  E  
National conformity certificate   O   O    
n.a Not available.  
E Electronic copy accepted.  
O Original hard copy  required.  
P Partly paperless.  
Note:  A blank space means that, according to available information, the document is not required.  
Source:  WTO Secretariat , on the basis of information provided by the authorities.  
3.1.1.5   Computerized customs clearance and risk mana gement systems  
3.18.   Very different computerized customs clearance systems are currently being used in WAEMU 
(see Annexes by country). Most member States have, in fact, chosen to automate customs 
clearance procedures using the computerized customs system (ASYCUD A) and are at various 
stages in use of the system. Côte d'Ivoire, however, uses the Automated Customs Clearance 
System (SYDAM), while Senegal uses the Automated Management of Customs and Trade 
Information System (GAINDE). Member States aim to interlink the se computerized customs 
systems (section 3.1.1.8).  
3.19.   The lack of harmonization of computer systems has numerous effects. For example, 
according to the Commission, introducing the manifest into c ustoms computer systems is 
hampered by inconsistency of the data  on the system and those required by the Customs 
Authority. Introducing the obligation to submit data on the basis of a common model such as that 
of the United Nations EDIFACT (Electronic Data Interface for Administration, Commerce and 
Transport) and the U nited Nations Layout Key could help to facilitate customs clearance 
procedures.9 
3.20.   Moreover, the CCC makes no mention of risk management, even though the majority of 
member States have introduced their own risk management system (see Annexes by country).  
3.1.1.6   Cargo tracking note and other port taxes  
3.21.   All member States (with the exception of Guinea -Bissau in May  2017) require that a "cargo 
tracking note" (BSC) be submitted for the import flows going through their sea ports. The BSC is 
not required by community regul ations and is usually imposed by the Ministry responsible for 
transport in each country. The (high) cost of issuing this document differs from country to country 
depending on the goods and the type of cargo, and may entail discriminatory treatment dependin g 
on the place where the imported goods are loaded.  
                                                
9 In 2016, Senegal was the only member State with an EDIFACT delegation . Viewed at: 
http://www.unece.o rg/cefact/edifact/welcome.html . WT/TPR/S/362 • WAEMU member countrie s 
 
- 34 - 
 
  3.22.   For the purposes of customs clearance, the BSC appears to be of fairly limited use inasmuch 
as most of the information it contains can already be found in the manifest; a BSC has to be 
issued for each bil l of lading, however. The supporting documents to be attached electronically 
include: the detailed commercial invoice; the customs export declaration; the bill of lading; the 
packing list; the freight bill; the insurance certificate; and, where applicable,  a copy of the DAI or 
its number; and the certificate of origin (see Annexes by country).  
3.1.1.7   Inspection prior to shipment or at destination  
3.23.   Inspection of goods by private bodies other than the Customs, either prior to shipment or at 
destination, remains manda tory in all member States (see Annexes by country). It has not been 
the subject of community regulations, although the Commission regularly highlights the 
administrative hurdles imposed on trade in community goods because of the formalities to be 
completed . The inspection firms, the procedures and the related commission are therefore not 
always harmonized and differ from one member State to another. None of the member States has 
made any relevant notification to the WTO since their previous trade policy rev iews. 
3.1.1.8   Customs transit and cooperation among authorities present at the border  
3.24.   With a view to introducing a single entry point system within WAEMU (free movement10) 
under which goods can move freely once duties and taxes have been paid at the first point of entry 
into the community market, the Commission is working to help member States to harmonize and 
computerize transit procedures. The CCC provides for two types of transit: normal transit for 
goods arriving at the border of a WAEMU member State and in tran sit to another member State 
(Articles 111 to 114); and international transit through other countries, usually those belonging to 
ECOWAS (Article  118). In practice, transit within WAEMU is made difficult in terms of time and 
cost because of a plethora of va rious taxes and barriers that result in offloading each time an 
internal border within WAEMU is crossed, even if the goods are covered by valid transit 
documents. Consequently, unlawful unloading of goods in the territories of the member States 
crossed, wh ether they have a coast or are landlocked, is typical of transit in the region.  
3.25.   For 30 years, member States have been trying to implement the Lomé Convention 
No. A/P4/5/82 on inter -State road transit of goods (TRIE); and Additional Convention 
No. A/SP/1/5/ 90 creating a guarantee mechanism for inter -State road transit of goods. All the 
member States have ratified the Lomé Convention, but Côte d'Ivoire and Niger have not ratified 
the Additional Convention. The ECOWAS TRIE carnet would allow goods on which dut ies, taxes and 
prohibitions have been suspended to be transported by road from one customs  office in a given 
member State to another member State 's customs office, following a prescribed route. The entire 
operation would be covered by a single customs docu ment and without  breaking bulk ; vehicles 
would have to be approved according to the criteria defined as regards inviolability and sealing.  
3.26.   Although progress in implementing the TRIE has been made by member States since 2009 
(Table  3.4), it is still not ope rational for several reasons, including the ineffectiveness of the 
national bond and the absence of approved means of transport. Currently, vehicles carry goods in 
transit under a transit declaration that only covers national territory and has to be re -issued in 
each country crossed before arriving in the country of final destination; the transit provisions 
apparently vary according to the country and there are even differences within countries between 
road and air transport procedures.11 
Table 3.4 Differences in member States ' implementation of the TRIE, 2017  
Regime  Implementation 
(date)  Scope  Bond  Rate of bond (%)  Comments  
Benin  n.a. Abidjan -Lagos 
corridor  CCI 0.25 Escort + vehicle 
tracking  
Burkina Faso  2004 All corridors  CCI Single bond (0.50, 
with Côte d'Ivoire). 
0.25 (other countries)  Escort.  
Electronic tracking  
                                                
10 WAEMU  (2016), Rapport 2015 de la surveillance commerciale . 
11 USAID (2015), Transport and logistics costs on the Tema – Ouagadougou  corridor . Viewed at: 
http://pdf.u said.gov/pdf_docs/Pnadu448.pdf . WT/TPR/S/362 • WAEMU member countrie s 
 
- 35 - 
 
  Regime  Implementation 
(date)  Scope  Bond  Rate of bond (%)  Comments  
Côte d'Ivoire  2012 Only certain 
corridors  CCI 0.5 Payment of all duties 
and taxes owing 
before commencing 
transit  
Mali  2013 Only with Senegal  CCIM  0.25 Escort for sensitive 
goods  
Guinea -Bissau  n.a. With Senegal  Treasury  2 Escort  
Niger  n.a. n.a. CCIN n.a. Escort  
Senegal  n.a. Not operating   n.a. n.a. 
Togo 2012 Only corridor to 
Burkina Faso and 
only container 
and tanker traffic  CCIT 0.25 Electronic tracking  
DS 
n.a. Not available.  
Note:  DS: simplified declaration.  
Source:  WTO Secretariat.  
3.27.   As part of the transit system envisaged in the CCC and the TRIE, the bond is paid into 
guarantee funds managed by national chambers of commerce, which take responsibility for the 
import duty payable if the goods do not leave customs territory during transit. One of the major 
weaknesses of the system is that in all the member States, except for Côte d'Ivoire, the bond is 
considerably lower than the amount of t he duties and taxes payable, resulting in a lot of unlawful 
offloading.  
3.28.   In order to minimize the offloading of goods in transit, most member States require convoys 
to have a paid escort (Table 3.4), although this is not regulated at the community level.  
3.29.   In order to boost cooperation and coordination among authorities at common land borders, 
11 joint control posts have been created.12 Their aim is to group together police and customs 
services, lift certain barriers to trade, particularly in products of WAEMU origin, and facilitate the 
transit of goods. In May  2017, pilot projects to interlink customs offices were under way between 
Burkina Faso and Togo, and Côte d'Ivoire, Burkina Faso, Mali and Senegal. The ECOWAS regional 
customs connectivity project (ALISA) is part of the SAFE framework of standards of the World 
Customs Organization, with the objective, inter alia , of upgrading the performance of the Customs 
in matters relating to transit. This project did not make any notable progress and has been 
replaced b y the Trade Support and Regional Integration Programme (PACIR), which is understood 
to be seeking financing. Under the Regional Trade Facilitation Programme, the Commission  has a 
regional information platform aimed at interlinking the Customs in member Sta tes and other 
bodies involved in international trade. This project enjoys support from the World Bank, but also 
needs more financial resources.  
3.30.   The lack of reliable and robust systems for communicating and exchanging secure data 
among the Customs, the tax authorities and banks in member States is one of the major causes of 
the delays in introducing a modern transit system. The main effects are slow delivery of goods and 
the large number of false declarations. A 2012 Directive, however, requires that systems  for the 
exchange of information among the Customs and tax authorities in member States should be 
modernized and harmonized.13 This Directive has not been transposed into domestic law in some 
member States, notably Benin.  
3.1.1.9   Disputes, appeals and sanctions  
3.31.   Article 87 of the CCC provides for the right of appeal. If customs authorities question the 
type, origin or value declared and the declarant does not accept the Customs' position, the dispute 
is taken up at the national level by the authority responsible for ruling on customs disputes. 
According to the WAEMU Commission, appeals committees for  disputes are operating in 
                                                
12 Decision No.  08/2001/CM/UEMOA of 26  November  2001. 
13 Directive No. 02/2012/CM/UEMOA of 10 May 2012 on modernization and harmonization of systems 
for the exchange of information among customs and tax authorities in WAEMU m ember States . Viewed at:  
http://www.izf.net/sites/default/files/MaJ2015/uemoa/Directive%202012/Directive_02_2012_CM_UEMOA.PDF . WT/TPR/S/362 • WAEMU member countrie s 
 
- 36 - 
 
  Côte d'Ivoire and Senegal, but resources remain insufficient for them to function properly.14 All 
decisions on classification go before the Commi ssion for consideration and, where applicable, for 
dissemination in member States. If there is disagreement, one of the parties may request the 
Commission to arbitrate. Disputes regarding the origin of goods are dealt with bilaterally between 
the country o f destination and the country of origin.  
3.1.2   Customs valuation  
3.32.   WAEMU's community framework governing customs valuation has not changed since 
201015; it reproduces all the relevant provisions of the WTO Agreement.16 The community 
regulations in substance reproduc e the "Decision regarding cases where customs administrations 
have reasons to doubt the truth or accuracy of the declared value".  
3.33.   According to the Commission, WAEMU's community provisions17 on the system of reference 
values, optionally applicable at the nat ional level, have been repealed. Nevertheless, some 
member States (for example, Côte d'Ivoire and Niger) apply their own lists of reference values for 
imports (see Annexes by country), including products in cross -border traffic or in travellers' 
luggage (s ee Annexes by country).  
3.1.3   Rules of origin  
3.34.   Preferential rules of origin governing intra -WAEMU trade still come under a regime dating 
back to 1996 and revised in 200118, which retains MFN customs duty on intra -community trade  
except in certain cases and for the  following products, deemed to be of WAEMU origin:  
 local agricultural, livestock and forestry products;  
 traditional craft products; and  
 industrial or manufactured goods that have been sufficiently worked or processed to be 
approved as originating in the co untry in which the processing or working took place; 
compliance with this criterion must be proved by a certificate of origin in community 
format.  
3.35.   These regulations not only require approval of the firm as producer of the goods in question 
in a member Stat e (eligibility of the firm), but also approval of the product in terms of the origin 
criteria (admissibility of the product), in other words, dual approval. If the products are obtained 
from raw materials partly or wholly originating in non -community count ries, the origin status 
(sufficient processing or working) requires either a change in the first four digits of the HS tariff 
heading or community value added of 30% or more of the ex -factory cost price excluding tax for 
the said products.  
3.36.   The status of or iginating industrial product may only be conferred on goods processed under 
the special procedures involving suspension or partial or total exemption from entry duty on the 
inputs (for example, free zones), unless the MFN duties and taxes due have been pai d. At 
31 December  2015, 4,491 industrial or manufactured products from 952 WAEMU firms benefited 
from the preferential intra -community trade regime (Table 3.5). Their number has not increased to 
any significant extent, probably because of the various crise s that affected the business climate in 
the subregion during the review period and problems relating to the dual approval system.  
                                                
14 WAEMU  (2015),  Rapport sur la surveillance commerciale . Viewed at : 
http://www.uemoa.int/sites/default/files/bibliotheque/rapport_2015_de_ la_surveillance_commerciale_final_06
-05-16_0.pdf . 
15 Regulation No.  05/99/CM/UEMOA of 19 March  1999. Viewed at : http://www.izf.net/pages/r -glement -
n-0599cmuemoa . 
16 Online information v iewed at : https://www.wto.org/english/tratop_e/cusval_e/cusval_e.htm . 
17 Regulation No.  4/99/CM/UEMOA of 18  March  1999. Viewed at: 
http://www.uemoa.int/sites/default/files/bibliotheque/pages_ -
_reglement_4_99_cm_.pdfhttp://www.uemoa.int/sites/default/files/bibliothe que/pages_ -
_reglement_4_99_cm_.pdf . 
18 These are  Additional Protocol No. III/2001 of 19  December  2001, viewed at: 
http://www.uemoa.int/sites/default/fi les/bibliotheque/pages_ -_protocole_additionnel_03.pdf ; and the 
Additional Act, viewed at:  
http://www.uemoa.int/sites/default/files/bibliotheque/protoc ole_add_01_2009_cceg_uemoa.pdf . WT/TPR/S/362 • WAEMU member countrie s 
 
- 37 - 
 
  Table 3.5 Trend in community preferential approvals, 2009 -2015  
Member State  Type Total 2009  Total 2015  Overall trend 
(%) Annual trend 
(%) 
Benin  Enterprises  58 55 -5 -1 
Products  328 381 16 3 
Burkina Faso  Enterprises  59 59 0 0 
Products  311 224 -28 -5 
Côte d'Ivoire  Enterprises  317 382 21 3 
Products  1,533  1,983  29 5 
Guinea -Bissau Enterprises  n.a. 1a n.a. n.a. 
Products  n.a. 10a n.a. n.a. 
Mali Enterprises  49 77 57 10 
Products  207 298 44 7 
Niger  Enterprises  21 29 38 6 
Products  73 84 15 3 
Senegal  Enterprises  194 307 58 10 
Products  886 1,286 45 8 
Togo  Enterprises  37 51 38 6 
Products  279 439 57 10 
Total WAEMU  Enterprises  735 962 30 5 
Products  3,617  4,688  26 4 
n.a. Not available.  
a 2016.  
Source:  WTO Secretariat, on the basis of on statistics provided by the WAEMU Commission.  
3.37.   The procedures for obtaining approval for th e WAEMU and ECOWAS preferential schemes 
and certificates/preferences are complex19: 
 the procedures involve up to five national authorities, which in some cases differ 
according to WAEMU or ECOWAS certificates (Table 3.6);  
 a single destination is specified f or each certificate (it is only valid for a single exporting 
country);  
 each certificate covers only one type of product;  
 the certificate is on paper, which leads to rejection, delays and economic losses; a plan 
for an electronic certificate of origin for S enegal and Côte d'Ivoire, which are the pilot 
countries, is being tested under the aegis of WAEMU. This initiative should be extended  
to the other countries of the Union;  
 the certificates have a limited term of validity (six months for ECOWAS and 18 months  
for WAEMU); and  
 certificates can be costly (between CFAF  300 to CFAF 600 per printed sheet).  
Table 3.6 Authorities responsible for issuing certificates of origin  
Country  Authorities issuing WAEMU and ECOWAS certificates of origin  
Benin   1. Chamber of Commerce and Industry of Benin  
2. Directorate of Foreign Trade, Ministry of Trade  
3. Ministry of the Economy and Finance, Directorate of Regional Integration (ECOWAS  certificate)  
Burkina Faso  1. Ministry of Tr ade, Industry and Crafts  
2. Single Windows Centre (CGU)  
3. Directorate -General of Industrial Development (ECOWAS certificate)  
4. Chamber of Commerce and Industry  
Côte d'Ivoire  1. Chamber of Commerce and Industry of Côte d'Ivoire  
2. Directorate of Industri al Activities, Ministry of Industry  
3. Ministry of African Integration (ECOWAS certificate)  
4. Directorate -General of Customs  
Guinea -Bissau  Directorate -General of Industry (ECOWAS certificate)  
                                                
19 For an overview of the complexity of the procedure, see, for example, the Trade Support and Regional 
Integration Programme (PACIR), institutional and operational  support to improve the business environment 
and strengthen the competitiveness of exports in Côte d'Ivoire. Viewed at: http://veille -
i.com/IMG/pdf/final_guide_de_lentrepreneur_en_afrique_de_l_ouest.pdf . 
 WT/TPR/S/362 • WAEMU member countrie s 
 
- 38 - 
 
  Country  Authorities issuing WAEMU and ECOWAS certificates of origin  
Mali 1. National Directorate of Trade and Competition/Ministr y of Trade (Chinese  GSP certificate)  
2. Ministry for Malians Abroad and African Integration (ECOWAS certificate)  
3. National Directorate of Crafts for craft products  
4. National Directorate of Industry (WAEMU and ECOWAS certificates of origin), 
Directorate -General of Customs (for endorsement)  
5. National Export Promotion Agency (Indian GSP)  
Niger  1. Trade Promotion Department in the Chamber of Commerce  
2. Ministry of Industrial, Crafts and Tourism Development (ECOWAS certificate)  
Senegal  
 1. Directorate f or Industrial Redeployment (Ministry of Industry and Mining)  
2. Senegalese Export Promotion Agency  
Togo  1. Ministry of Industry (ECOWAS certificate)  
Source:  WTO Secretariat, on the basis of online information viewed at: 
https://www.giz.de/en/downloads/giz2012 -fr-cedeao -pour-commercants.pdf . See also ECOWAS 
Commission, Trading in the ECOWAS Free Trade Area: ECOWAS Trade Liberalisation Scheme Rules 
for Traders . 
3.38.   In princip le, the certificate attesting to community origin should  not be required for local or 
craft products, according to the rules indicated above; this is intended to promote free trade in 
such products without any duties or taxes and enable nationals to have e asier access to food when 
it is available on the other side of the border. Traders in staple foods within WAEMU, however, are 
sometimes requested to produce a certificate of origin and some countries such as Togo require 
export certificates. In Benin, the authorities apparently use certificates of origin to impose 
quantitative restrictions on exports.20 In Niger, traders i n onions say that they have to pay 
CFAF 130,000 (around €200) per truckload for a certificate of origin.21 The WAEMU Commission 
has urged member States to lift all these restrictions on exports of agricultural products from other 
member States.22 
3.39.   Recent empi rical research23 suggests, in particular, that abusive checks and corruption 
involving, inter alia , certificates of origin and their complexity, as well as the cost of obtaining 
them, could be among the main reasons for the persistence of informal trade.24 With the aim of 
remedying these problems, in 2015, the WAEMU Commission introduced a plan for the exchange 
of electronic certificates within the WAEMU area.25 The pilot phase for the electronic management 
of certificates of origin has commenced between Seneg al and Côte d'Ivoire. The aim is to make 
this document paperless in all member States and facilitate checks of the authenticity of 
certificates of origin, in line with the objective set by WAEMU to streamline the procedure for 
recognizing community product s so as to enhance their competitiveness and intra -community 
trade.26 
3.1.4   Customs duty  
3.40.   Endorsed by the Extraordinary Session of the ECOWAS Authority of Heads of State and 
Government, held in Dakar on 25  October  2013, the ECOWAS common external tariff (CET) 
replaced that of WAEMU, which had been in effect since 2000.27 The ECOWAS CET has been 
applied by all member States since it came into force on 1  January  2015, with the exception of 
Guinea -Bissau, which has applied it since 30 September  2016.  
                                                
20 Online info rmation v iewed at: http://www.gufebenin.org/images/documents/outils/arreteguoc.pdf . 
21 See, for example, in the case of Togo : http://www.inter -
reseaux.org/IMG/pdf/Brief_3_Certificat_d_origine.pdf . 
22 WAEMU (2015), Rapport sur la surveillance commerciale . Viewed at:  
http://www.uemoa.int/sites/default/files/bibliotheque/rapport_2015_de_la_surveillance_commerciale_final_06
-05-16_0.pdf . 
23 J. Jarreau et al., Informal Trade in Benin, Togo and Nigeria : determinants and impac ts on price 
transmission . 
24 The authors refer to the problem of excessive inflexibility on the part of the Customs, abusive checks 
and corruption with regard to use of certificates of origin in particular.  
25 WAEMU (2013), High Level Forum on Trade Facilita tion and Single Window Initiatives for Enhanced 
Regional Economic Cooperation  – Perspectives de l 'UEMOA e n matière de guichet unique , Communication by 
R. Tiemoko Kabran . Viewed at: http://icdt -oic.org/R S_67/Doc/UEMOA.pdf . 
26 WAEMU  (2015), Rapport sur la surveillance commerciale . Viewed at: 
http://www.uemoa.int/sites/default /files/bibliotheque/rapport_2015_de_la_surveillance_commerciale_final_06
-05-16_0.pdf . 
27 The ECOWAS CET was adopted in the WAEMU area on 25  September  2014 by Regulation 
No. 07/2014/CM/UEMOA amending Regulation No.  02/97/CM/UEMOA adopting the WAEMU common e xternal 
tariff. Viewed at : http://www.uemoa.int/sites/default/files/bibliotheque/tec_final_3.pdf . WT/TPR/S/362 • WAEMU member countrie s 
 
- 39 - 
 
  3.41.   The CET introduces  a number of innovations such as the inclusion of a fifth rate of 35% 
(130 tariff lines); the maximum rate under the WAEMU CET was 20%. In addition to the CET, a 
supplementary optional transitional provision applicable at the domestic level is provided in the 
community texts and increases the number of levies on imports with the aim of allowing States, if 
needed, to adapt during the initial years of CET implementation. These other levies on imports, 
described in section 3.1.5 below, include a new import adj ustment tax (TAI) and a new 
supplementary protection tax (TCP); these are intended to replace a similar provision, still in force 
in some member States, namely, the special import tax (TCI), while the degressive protection tax 
(DPT) has definitively been a bolished in all member States.  
3.42.   The overall level of nominal tariff protection (the combination of the CET, the TAI and the 
TCP) may not therefore exceed 70%.28 This additional provision may only be applied to a 
maximum of 3% of all tariff lines. The allocat ion of tariff lines to each of the five CET rates may be 
revised following a proposal by a member State sent to the ECOWAS CET Management Committee. 
Proposals are examined every six months and, if the opinion is favourable, they are endorsed by 
the joint W AEMU/ECOWAS CET Management Committee, which forwards them to the ECOWAS 
Council of Ministers for adoption by means of an immediately  applicable regulation.  
3.43.   The ECOWAS CET is based on the 2012 version of the Harmonized Commodity Description 
and Coding Syste m (HS) and is ad valorem for all lines. For approximately 90% of the lines, the 
ECOWAS CET rates are the same as those of the WAEMU CET it replaced. The CET now comprises 
five rates instead of the previous four: zero, 5%, 10%, 20% and the new 35% rate. The  
5,899  tariff lines are distributed as follows:  
 85 tariff lines at the rate of 0% belonging to the zero category for essential social goods;  
 2,146 tariff lines at the rate of 5% belonging to category 1 for basic raw materials and 
capital  goods;  
 1,373 tarif f lines at the rate of 10% for intermediate goods;  
 2,165 tariff lines at the rate of 20% for end consumer goods; and  
 130 tariff lines at the rate of 35% for "goods specifically for economic development".  
3.44.   With the transition to the ECOWAS CET, the average r ate rose to 12.3%, slightly higher 
than the WAEMU average of 12.1% (Table s 3.7 and 3.8 ). Average tariff protection has become 
higher for agricultural products (WTO definition) than for other goods. On average, tariff rates 
have fallen by close to two  perce ntage points for transport equipment, and for beverages and 
tobacco, and by almost three  percentage points for coffee and tea. For products of animal origin, 
average tariff protection has increased by over five percentage points, while for sugar and 
confec tionery and fish eries products the increase is around one point.  
Table 3.7 Structure of the CET, 2011 and 2016  
  2011  
WAEMU CET  2016  
ECOWAS CET  
1. Simple average MFN applied rate  12.1 12.3 
 Agricultural prod ucts (WTO definition)  14.6 15.5 
 Non-agricultural products (WTO definition)  11.6 11.7 
 Agriculture, hunting, forestry and fishing (ISIC 1)  13.1 11.9 
 Mining and quarrying (ISIC 2)  5.0 5.1 
 Manufacturing (ISIC 3)  12.1 12.4 
2. Duty -free tariff lines (% of all tariff lines)  1.5 1.4 
3. Simple average rate (dutiable lines)  12.3 12.4 
4. Non -ad valorem  duties (% of all tariff lines)  0.0 0.0 
5. Tariff quotas (% of all tariff lines)  0.0 0.0 
6. National tariff peaks (% of all tariff lines)a 0.0 0.0 
                                                
28 Regulation C/REG.1/09/13 on supplementary protection measures (MCP) for implementation of the 
ECOWAS common external tariff . WT/TPR/S/362 • WAEMU member countrie s 
 
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    2011  
WAEMU CET  2016  
ECOWAS CET  
7. Inte rnational tariff peaks (% of all tariff lines)b 40.6 38.9 
8. Overall standard deviation of applied rates  6.9 7.5 
9. Nuisance applied rates (% of all tariff lines)c 0.0 0.0 
a National tariff peaks are duties exceeding three times the overall simple avera ge applied rate.  
b International tariff peaks are duties that exceed 15%.  
c Nuisance rates are those greater than zero, but less than or equal to 2%.  
Note:  The 2011 tariff comprises 5,550 tariff lines (at ten -digit level, according to the HS07 nomenclature ). 
The 2015 tariff comprises 5,889 tariff lines (at ten -digit level, according to the HS12 nomenclature).  
The calculations are based on the national tariff line level (ten digits).  
Source:  WTO Secretariat calculations, based on the WTO TAO database.  
3.45.   The di spersion of rates has clearly been accentuated, with a coefficient of variation that has 
risen from 0.57 under the WAEMU CET to 0.61 under the ECOWAS CET. Nevertheless, the share of 
international tariff peaks has fallen from 40.6% of total lines under the WAEMU CET to 38.9% 
under the ECOWAS CET, highlighting the reclassification of some products at lower rates. This has 
slightly increased overall tariff escalation by lowering the average rate on raw materials while 
increasing that on other stages of process ing. In other words, overall, the ECOWAS CET has 
increased nominal protection and also actual protection. The taxation of inputs under the CET has 
been one of the concerns expressed by certain industries.  
Table 3.8 Summary analysis of the CET, 2011 and 2016  
 WAEMU CET 2011  ECOWAS CET 2016  
Simple 
average rate  
(%) Range of rates  
(%) Simple 
average rate  
(%) Range of rates  
(%) 
Total  12.1 0 - 20 12.3 0 - 35 
Harmonized system (HS)      
Chapters 1 to 24  15.3 5 - 20 16.1 5 - 35 
Chapters 25 to 97  11.5 0 - 20 11.4 0 - 35 
By category according to WTO 
definitions      
Agriculture  14.6 5 - 20 15.5 5 - 35 
Products of animal origin  18.8 5 - 20 24.1 5 - 35 
Dairy produce  14.2 5 - 20 16.0 5 - 35 
Fruit, vegetables, plan ts 17.3 5 - 20 17.6 5 - 35 
Coffee, tea  17.1 5 - 20 14.2 5 - 35 
Cereals and other preparations  13.3 5 - 20 13.6 5 - 35 
Oilseeds, fats and oils  10.7 5 - 20 11.8 5 - 35 
Sugar and confectionery  12.2 5 - 20 13.5 5 - 35 
Beverages and tobacco  18.7 5 - 20 17.0 5 - 35 
Cotton  5.0 5 5.0 5 
Other agricultural products  9.0 5 - 20 9.5 5 - 20 
Non-agricultural products  11.6 0 - 20 11.7 0 - 35 
Fish and fish products  14.4 5 - 20 15.4 5 - 20 
Metals and minerals  11.8 0 - 20 11.7 0 - 20 
Chemicals  7.6 0 - 20 8.0 0 - 35 
Wood, paper, etc.  11.3 0 - 20 11.5 0 - 20 
Textiles  16.4 0 - 20 16.3 0 - 35 
Clothing  20.0 20 20.0 20 
Leather, footwear, etc.  13.1 0 - 20 12.8 0 - 20 
Non-electrical machinery  7.3 5 - 20 7.1 5 - 20 
Electrical machinery  11.2 0 - 20 11.2 0 - 20 
Transpor t equipment  10.4 0 - 20 8.6 0 - 20 
Other manufactures n.e.s.  14.3 0 - 20 14.2 0 - 20 
Petroleum  7.8 0 - 10 7.9 0 - 10 
By ISIC sectora     
Agriculture, hunting, forestry and 
fishing  13.1 5 - 20 11.9 5 - 35 
Mining and quarrying  5.0 0 - 10 5.1 0 - 10 
Manufacturing  12.1 0 - 20 12.4 0 - 35 WT/TPR/S/362 • WAEMU member countrie s 
 
- 41 - 
 
   WAEMU CET 2011  ECOWAS CET 2016  
Simple 
average rate  
(%) Range of rates  
(%) Simple 
average rate  
(%) Range of rates  
(%) 
By stage of processing      
Raw materials  10.6 0 - 20 10.4 0 - 35 
Semi-finished goods  10.0 0 - 20 10.1 0 - 35 
Finished goods  13.6 0 - 20 13.9 0 - 35 
a International Standard Industrial Classification of All Economic  Activities (Rev.2), electricity, gas and 
water excluded (one tariff line).  
Source:  WTO Secretariat calculations, based on the WTO TAO database.  
3.1.4.1   WTO tariff bindings  
3.46.   ECOWAS member States (including WAEMU member States) have  bound their tariffs at the 
WTO se parately, and some did so before these two regional economic communities were 
established. The successive stages of introduction of the CETs have not been accompanied by 
harmonization of the States' WTO bound tariff schedules, although discussions are taki ng place 
among ECOWAS member States in this regard.  
3.47.   Up until now, bindings varied considerably in terms of coverage of tariff lines and levels of 
bound rates (Table  3.9). With the exception of Guinea -Bissau and Togo, for several lines the 
ECOWAS CET rates exceed the bound rates. Member States' schedules of concessions were 
transposed into the 2007 version of the HS and certified between October  2013 and August  2015 
as part of the transposition exercise undertaken by the WTO Secretariat.  
Table 3.9 Tariff bindings by WAEMU members, 2016  
  Benin  Burkina 
Faso  Côte 
d'Ivoire  Guinea -
Bissau  Mali Niger  Senegal  Togo  
Bound tariff lines (% of all tariff lines)a 39.6 39.7 34.0 97.7 40.6 96.6 100.0  13.9 
Simple average bound  ratea 27.7 41.0 10.9 48.7 27.9 44.2 30.0 80.0 
Range of bound rates (%)a 0-100 0-100 0-64 40-50 0-75 0-200 15-30 80.0 
Number of lines for which the applied customs 
duty exceeds the bound rateb, including:  623 620 883 0 621 616 115 0 
Agricultural product s (WTO definition)  15 15 421 0 15 15 94 0 
 Products of animal origin  0 0 77 0 0 0 60 0 
 Dairy produce  9 9 20 0 9 9 4 0 
 Fruit, vegetables, plants  0 0 175 0 0 0 7 0 
 Coffee, tea  0 0 12 0 0 0 6 0 
 Cereals and cereal preparations  2 2 38 0 2 2 8 0 
 Oilseeds, fats and oils  3 3 23 0 3 3 4 0 
 Sugar and confectionery  0 0 6 0 0 0 2 0 
 Beverages and tobacco  1 1 37 0 1 1 3 0 
 Cotton  0 0 0 0 0 0 0 0 
 Other agricultural products  0 0 33 0 0 0 0 0 
Non-agricultural products (WTO definition)  608 605 462 0 606 601 21 0 
 Fish and fish products  23 23 22 0 23 23 0 0 
 Metals and minerals  47 47 43 0 47 47 0 0 
 Chemicals  10 10 9 0 9 9 9 0 
 Wood, paper, etc.  2 2 2 0 2 2 0 0 
 Textiles  53 53 12 0 53 53 12 0 
 Clothing  154 154 96 0 154 154 0 0 
 Leather, footwear, etc . 22 22 37 0 22 22 0 0 
 Non-electrical machinery  120 117 94 0 119 116 0 0 
 Electrical machinery  145 145 121 0 145 145 0 0 
 Transport equipment  20 20 16 0 20 18 0 0 
 Other manufactures  8 8 6 0 8 8 0 0 
 Petroleum  4 4 4 0 4 4 0 0 
a The calculations are  based on the national tariff line level (HS2007).  
b The bound rates transposed have been compared with t he ECOWAS CET (in HS2012) at 
HS subheading level (six -digit HS).  
Source:  WTO Secretariat calculations based on the WTO Consolidated Tariff Schedules (C TS) database.  WT/TPR/S/362 • WAEMU member countrie s 
 
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  3.1.4.2   Tariff preferences  
3.48.   Within WAEMU/ECOWAS, full exemption from import duties and taxes is in principle given 
for products from the ECOWAS area29 when they are considered as originating, but the 
implementation of this provision has encountered pro blems which considerably limit its scope 
(section 3.1.3). Tariff preferences are also given under the "interim" Economic Partnership 
Agreement between Côte d'Ivoire and the European Union (see Annex on Côte d'Ivoire), although 
by May  2017 they were not bei ng applied.  
3.1.5   Other duties and charges (ODC) levied solely upon importation  
3.49.   As indicated above, in addition to the CET, other duties and charges (ODC) are levied on 
goods (or their means of transport) solely upon importation. The section below lists a total of 
six ODCs provided in the regulations in effect in May  2017, of which two are new since the 
previous trade policy review . Some of these levies are authorized by community regulations, 
others are  domestic levies; in its trade monitoring report for 2015, W AEMU recommends that 
levies and other taxes which are not part of the CET should be reduced or even abolished.30 
3.50.   The process of binding tariffs at the WTO covers the whole tariff line, which comprises both 
customs duty and  these "other duties and charges". For example, as can be seen in Table  A3.1, 
Guinea -Bissau's binding of ODCs allows it to retain these ODCs while at the same time remaining 
in compliance with its obligations. Togo also has ODCs specified for all its bound lines, although 
they do not exceed  the specified rate of 4%. The situation is different for the other member 
States. In fact, when no ODC is specified for a given tariff line, it is considered to have been bound 
at zero (Tables  3.9 and A3.1), which raises a problem in the case of ODC rates  greater than zero.  
3.1.5.1   ECOWAS and WAEMU community levies  
3.51.   The 0.5% community levy (PC) is imposed on all imports into ECOWAS from third countries 
(except in the case of Niger, which applies a rate of 1%, see Annex on Niger) and the revenue is 
used to finance E COWAS.  
3.52.   Furthermore, each WAEMU member State (but not those of ECOWAS) still, in principle, 
applies the community solidarity levy (PCS) of 1% on all imports (except for petroleum products) 
from non -ECOWAS countries for a transitional period of five years as  of 1 January  2015. The 
revenue serves to finance WAEMU. This rate should fall to 0.8% in July  2017, and then to 0.5% in 
201931; by that date, however, all ECOWAS member States will still not be applying the same 
import levy because the other ECOWAS (non -WAEMU) members do not apply the PCS.  
3.1.5.2   Statistical tax (RS)  
3.53.   The statistical tax (RS) of 1% applies to all products, even those imported under a customs 
duty exemption procedure. The revenue is  to be used to update the national customs' informatics 
tool.32 In Be nin, an additional statistical tax of 5% is levied on goods re -exported (see Annex on 
Benin).  
3.1.5.3   Import adjustment tax (TAI)  
3.54.   The import adjustment tax (TAI), which may increase or decrease tariff protection, is one of 
the two additional temporary measures to be applied optionally at the domestic level and intended 
to enable member States gradually to adjust the impact of the ECOWAS CET. During a five -year 
transitional period (until 1  January  2020), the TAI may be imposed by any member State wishing 
                                                
29 In principle, the ECOWAS trade liberalization scheme has been fully i mplemented since 
1 January  2004. Viewed at: http://unpan1.un.org/intradoc/groups/public/documents/IDEP/UNPAN012953.pdf . 
30 WAEMU  (2015), Rapport sur la surveillance commerciale . Viewed at: 
http://www.uemoa.int/sites/default/files/bibliotheque/rapport_2015_de_la_surveillance_commerciale_final_06
-05-16_0.pdf . 
31 WAEMU (2017), Extraordinary Session of the Conference of  Heads of State and Government , Final 
communiqu é, 10 April 2017, Abidjan.  
32 Regulation No. 02/2000/CM/UEMOA, 2 9 June 2000. Viewed at: 
http://www.uemoa.int/sites/default/files/bibliotheque/pages_ -_reg_02_2000.pdf . WT/TPR/S/362 • WAEMU member countrie s 
 
- 43 - 
 
  to do so on  goods originating from non -ECOWAS countries. In fact, the TAI may not cover more 
than 3% of an ECOWAS member State's tariff lines. Currently, Côte d'Ivoire, Mali and Senegal 
apply the TAI (see Annexes by country).  
3.55.   The TAI may serve  to raise the level of p rotection of the CET if a member State deems it 
insufficient. In such a case, the TAI allows the member State concerned to ensure the desired level 
of protection for the product in question. The maximum rate of the TAI corresponds to the 
difference between  the tariff rate previously applied (that of the WAEMU CET for its member 
States) and the new ECOWAS CET rate on the product concerned.  
3.56.   On the other hand, if a member State considers the protection given to a product by the 
CET is exaggerated, it may then continue to apply the tariff in effect prior to the ECOWAS CET 
(usually, the WAEMU CET rate for its members).  
3.1.5.4   Supplementary protection tax (TCP)  
3.57.   The supplementary protection tax (TCP) is designed to protect a local product if the average 
volume of imports of the product into the customs territory of a member State has increased by an 
average of at least 25% (over the last three years for which data are available). The TCP may also 
be applied if, over a particular month, the average c.i.f. import price (in n ational currency) of a 
product falls below 80% of the average c.i.f. price of imports of the product over the last 
three  years for which data are available.33 The tax may be imposed for a maximum period of 
one or two years, depending on the case. In May  2017, no member State was applying the TCP.  
3.1.5.5   Special import tax (TCI)  
3.58.   Pending the actual implementation of these supplementary protection measures, the 
WAEMU member States have decided to continue applying the TCI "as a transitional measure, until 
the actual e ntry into force of the safeguard measures and the supplementary protection 
measures", even though the TCI is very similar to the TAI (see above).34 Consequently, the TCI is 
still applied in Côte d'Ivoire, Mali and Senegal (see Annexes by country). The WAEMU  Commission, 
however, has not been requested to review the trigger prices, which appear to have been revised 
upwards for a large number of products.  
3.1.6   Internal taxes  
3.1.6.1   Value added tax (VAT)  
3.59.   There have been no important changes to the community regulations on V AT since 2012.35 
They specify the scope of VAT, its tax base, the taxation threshold and the deduction regime for all 
member States. The threshold for imposition of VAT is defined at the national level and, according 
to the community provisions, should be t urnover of CFAF  30 to CFAF  100 million  for supplying 
goods, and CFAF  15 to CFAF  50 million for providing services. VAT applies to products 
manufactured locally when they are first sold or cleared for home use, in which case the tax base 
is the selling pric e plus excise duty, where applicable. The rate is in principle the same for local 
products and imports, for which the tax base is the customs value plus import and excise duties.  
3.60.   Pursuant to the community regulations, the VAT rate must be between 15% and 2 0%; 
six of the eight WAEMU member States apply a general rate of 18%. Niger applies a rate of 19% 
and Guinea -Bissau 15%. Member States may apply a reduced rate of 5% to 10% to a maximum 
number of ten goods or services (Table 3.10 ). 
3.61.   The reduced rates and th e exemptions are applied by all member States, but differently. 
They are in fact decided at national level and often include products that do not appear on the 
community list (Benin, Burkina Faso, Côte d'Ivoire, Guinea -Bissau and Senegal in particular). Wi th 
                                                
33 The calculations are based solely on MFN imports.  For further details, see Regulation 
No. C/REG.1/09/13 on supplementary protection measures ( MCP) for implementation of the ECOWAS common 
external tariff.  
34 Regulation No.  06/2014/CM/UEMOA of 25  September  2014. 
35 The main provisions can be found in Directive No.  02/2009/CM/UEMOA . Viewed at : 
http://www.uemoa.int/sites/default/files/bibliotheque/directive_02_2009_ cm_uemoa.pdf . WT/TPR/S/362 • WAEMU member countrie s 
 
- 44 - 
 
  a view to introducing a large single market (free movement), authorities in member States are 
currently considering establishing a single VAT regime throughout WAEMU in order to facilitate 
transactions.  
3.62.   As can be seen from Table 3.10, a large share of a griculture lies outside the scope of VAT. 
The terms for this exemption, however, still have to be defined and each member State may apply 
an independent VAT regime in this sector. A member State may decide to make VAT applicable to 
agriculture.  
3.63.   Member Stat es undertake not to grant VAT waivers or exemptions in order to encourage the 
creation of businesses and investment; measures or provisions aimed at particular sectors; or 
special agreements.36 In practice, there are a myriad of VAT exemptions to encourage foreign 
direct investment, particularly at the investment stage and under the national free zone regimes 
(see Annexes by country). The community provisions do not exclude the application of national 
customs procedures which defer or suspend VAT on mining, petroleum or forestry activities (see 
Annexes by country).  
Table 3.10 Exemptions and other exceptions to the general VAT regime  
Community list of goods and services exempt from VAT  
Supply of hospital services , including transport of the injured and sick, and individual treatment given in public 
hospitals, health centres or similar facilities, and the treatment given by members of the medical and paramedical 
profession  
Deliveries of medicines and pharmaceutica ls, as well as specialized equipment and products for medical activities 
pursuant to Directive No.  06/2002/CM/UEMOA of 19  September  2002 determining the common list of medicines  
Unprocessed foods exempt from VAT:  
1 Maize, millet, sorghum, fonio, wheat, r ice except for luxury rice and other cereals  
2 Cassava, sweet potatoes, yams, potatoes, taro and other roots and tubers  
3 Beans, soya beans, sesame, groundnuts; peas and other legumes  
4 Onions, tomatoes, eggplant, okra, chillies and other vegetables and ga rden produce  
5 Eggs in the shell  
6 Fresh meat  
7 Unprocessed fish (fresh, smoked, salted or frozen)  
8 Raw milk  
Supply of services related to school or university education by public or private establishments or by similar 
institutions  
The social consumpti on band for the supply of water and electricity, defined individually by member States  
Banking transactions and insurance and reinsurance services, subject to special taxation  
Transfer of buildings, rights in rem in immovable property and transfer of b usinesses subject to registration duty or 
equivalent taxation  
Supply, at face value, of postage stamps for franking, fiscal stamps and other similar values  
Sale of books  
Sale of newspapers and news periodicals, except for advertising income  
Sale of  original works of art by the author  
Rental of unfurnished property for use as a dwelling  
Gas for household use  
Products on which a reduced rate of 5% -10% may be applied  
Edible oils  
Processed milk  
Edible pasta  
Cattle and poultry feed  
One-day-old chicks 
Flour of maize, millet, sorghum, rice, wheat and fonio  
Agricultural equipment  
Computer equipment  
Equipment for generating solar energy  
Accommodation and catering services provided by hotels, restaurants and similar approved establishments and 
services provided by organizers of approved tourist routes  
Leasing of agricultural equipment  
Repair of agricultural equipment  
Services provided by firms in relation to the activities of undertakers  
Source:  Directive  No. 06/2002/CM/UEMOA and its annex,  viewed at: 
http://www.uemoa.int/sites/default/files/bibliotheque/pages_ -_directive_06_2002_cm.pdf ; annex 
viewed at: http://www.uemoa.int/sites/default/files/annexe/annexelistemedicaments.pdf ; and 
Directive  No. 02/2009/CM/UEMOA, viewed at: 
http://www.uemoa.int/sites/default/files/bibliotheque/directive_02_2009_cm_uemoa.pdf . 
                                                
36 This does not apply to s pecial agreements signed before the Directive came into force.  WT/TPR/S/362 • WAEMU member countrie s 
 
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  3.64.   One of the major VAT -related problems in WAE MU is the delays in refunding the related 
credits.37 In principle, exports are subject to the zero rate regime, which allows exporters to obtain 
refund of the VAT paid on their inputs and equipment. Delays in refunding these VAT credits in 
member States may  exacerbate cash flow difficulties for firms facing problems of access to 
overdraft facilities.  
3.1.6.2   Excise duty  
3.65.   WAEMU has also adopted a community framework governing excise duty, which like the VAT 
regime, should result in the convergence of tax bases and rat es. The community framework sets 
the limits within which member States may determine the national rates of taxation.38 
3.66.   Excise duty on some products is mandatory: non -alcoholic beverages (0 %-20%), except for 
water; alcoholic beverages (15% -50%); and tobacco (15% -45%). Moreover, each member State 
may choose to impose excise duty on a maximum of six goods on the following WAEMU list39: 
coffee (1% -12%), cola nuts (10% -30%), wheat flour (1% -5%), edible oils and fats (1% -15%), 
tea (1% -12%), arms and ammunition (15% -40%), perfumery and cosmetic products (5% -15%), 
plastic bags (5% -10%), marble (5% -15%), gold ingots (3% -15%), precious stones (3% -15%), 
and private vehicles of 13  HP or more (5% -10%).  
3.67.   The tax base for imports is the c.i.f. value plus all other duties and taxes, except for VAT. 
Excise duty has to be applied in the same way to both imports and identical products 
manufactured locally, which are taxed on their first sale or when cleared for home use. The tax 
base for local products is the ex -factory selling pr ice, excluding VAT. In 2015, member States 
made efforts to comply with these provisions, but the community provisions are not always 
observed (see Annexes by country).  
3.1.6.3   Single special tax on petroleum products  
3.68.   Excise tax on petroleum products is called the "single special tax" because it is not 
ad valorem and is in principle a single tax. The tax is levied on imports and local sales of 
petroleum products; the rate varies depending on the member State and the products within each 
member State. Fuel to be used  for fishing, towing or sea rescue is exempt. Jet fuel and petrol for 
aerodynes is also exempt.  
3.69.   Member States are free to fix the rates, but they must comply with the community 
regulations on gradually bridging the gap between the rates on petrol and diese l fuel.40 WAEMU's 
aim remains to harmonize prices at the pump, to achieve consistency of internal systems for the 
taxation of petroleum products, and to eliminate price distortions resulting from different taxes on 
each product within the Union's countries and between the different products in each country. In 
practice, taxation of petroleum products varies considerably from one member State to another in 
spite of the community provisions (see Annexes by country).  
3.1.6.4   Advance payment on profits tax (AIB)  
3.70.   In all member States, an advance (or prepayment) is levied on all customs operations of a 
value of CFAF  2 million or more, whether upon importation, exportation or re -exportation, 
including products originating in or destined for WAEMU, as tax on profits, pursuan t to domestic 
laws which differ substantially from one country to another.  
                                                
37 See in particular IMF  (2014), " Sécuriser les remboursements de crédits de T VA dans les pays 
membres de l'UEMOA ", Gérard  Chambas , Tax Coordination in W AEMU —Looking Back and Forward . WAEMU -IMF 
Conference, Dakar, 3 0 April-2 May 2014. Viewed at: 
https://www.imf.org/external/french/np/seminars/2014/waemu/pdf/chambas.pdf . See also: 
http://revue.ersuma.org/no -1-juin-2012/dossier -le-recouvrement -des/ETUDE -SUR-LES-DIFFICULTES -DE. 
38 Directive No. 3/98/CM/UEMOA, as am ended by Directive No. 03/2009/CM/UEMOA.  
39 The list is defined in Directive No.  3/98/CM/UEMOA.  
40 These regulations  basically consist of two texts : Directive No.  06/2001/CM/UEMOA on harmonization 
of taxation on petroleum products within WAEMU, v iewed at: 
http://www.uemoa.int/sites/default/files/bibliotheque/pages_ -_dir_06_2001_cm.pdf ; and Directive 
No. 01/2007/CM/UEMOA dated 6  April 2007, amending  Directive No. 06/2001/CM/UEMOA , viewed at : 
http://www.uemoa.int/sites/default/files/bibliotheque/directive_01_portant_harmonis ation_de_la_taxation_des
_produits_petroliers.pdf . WT/TPR/S/362 • WAEMU member countrie s 
 
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  3.71.   Since 2001, however, a community framework has determined a maximum rate of 3% for 
all importers, together with the option to apply a higher rate (capped at 5%) for businesses 
witho ut any tax identification number (NIF).41 In 2015, the WAEMU Commission reaffirmed the 
recommendation to cap the AIB at 5%.42 Niger complied in 2015.  
3.72.   The AIB is payable when goods are released for home use or enter under a suspensive 
procedure; the tax base is the customs value, plus import duties and taxes and excise duty, as 
well as VAT in some member States. The purpose of the AIB is to ensure minimum payment by all 
taxpayers so as to maximize the Governments'  tax revenue and combat tax fraud. Nonetheless,  
the AIB also has the effect of making imports far more costly. In this connection, Article  2 of the 
2001 Directive requires member States to ensure that the tax is applied equally to imports and 
domestic transactions. Several member States (for example, N iger and Senegal) do not, however, 
apply it to domestic transactions.  
3.73.   The WAEMU Directive excludes the supply of services and the sale of water and electricity 
from the scope of the AIB. Member States may also exclude firms exempt from profits tax under 
the Mining, Petroleum, Forestry and Investment Codes. In practice, the scope varies greatly from 
one State to another. For imports, there are clear -cut differences among member States when 
applying the AIB, which is liable to distort the conditions of compet ition. In some member States 
(for example, Benin), the AIB is not imposed on imports by taxpayers which have met their tax 
commitments during the previous year; or on imports during the first year of activity of start -ups. 
3.74.   In principle, payment of the AIB can be deducted from profits tax, but in practice this 
concession is available only to taxpayers which are subject to a real taxation regime and which 
record profits. For other importers, the AIB constitutes a non -refundable import tax.  
3.1.7   Duty and tax exempt ions and concessions  
3.75.   Pursuant to the community provisions, import duty and tax waivers and exemptions have to 
be decided at community level and applied uniformly by member States. Nonetheless, this is 
generally not the case in practice, although such measu res are in principle notified to the WAEMU 
Commission after adoption. In the absence of harmonization of exemptions from import duty and 
other duties and taxes applied by member States, the actual levels of tariff protection may vary 
considerably from one member State to another.  
3.1.8   Import prohibitions, restrictions and licensing  
3.76.   The WAEMU Treaty provides for the gradual elimination of quantitative restrictions on 
intra-community trade, but there is no implementing text for this purpose. Likewise, there is not  
yet any framework governing the application of such restrictions on trade with third countries. 
Member States, therefore, continue to restrict certain imports individually, sometimes in 
contradiction with the Treaty (see Annexes by country).  
3.77.   The CCC prohi bits the import of any foreign product bearing a counterfeit trademark or 
indication of origin (section 3.3.4). The other community prohibitions currently in force concern 
goods banned from transit43 and goods permanently banned from warehousing.44 In princi ple, the 
procedures for importing ozone -depleting substances, veterinary medicines and pharmaceuticals 
for human use have also been harmonized (section 3.3.1).  
3.78.   The list of goods banned from transit includes, inter alia , arms and dual use products such 
as explosive powders and substances; pyrotechnic articles (firecrackers, waxed fuses, rockets, hail 
rockets and the like); military weapons, parts and ammunition; cutlasses, swords, bayonets, parts 
thereof and scabbards and sheaths therefor; projectiles, mines  and parts thereof; revolvers and 
pistols; hunting shotguns, hunting or target shooting rifles, and ammunition therefor; and narcotic 
                                                
41 Directive No.  07/2001/CM/UEMOA of 26  November  2001. Viewed at : 
http://www.uemoa.int/sites/default/files/bibl iotheque/pages_ -_dir_07_2001_cm.pdf . 
42 WAEMU (2015), Rapport sur la surveillance commerciale . Viewed at : 
http://www.uemoa. int/sites/default/files/bibliotheque/rapport_2015_de_la_surveillance_commerciale_final_06
-05-16_0.pdf . 
43 Regulation No.  12/2008/CM/UEMOA of 26  September  2008. 
44 Regulation No.  13/2008/CM/UEMOA of 26  September  2008. WT/TPR/S/362 • WAEMU member countrie s 
 
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  drugs and psychotropic substances. Also banned are pornographic writings, publications, drawings, 
posters, engravings, pai ntings, photographs, snapshots, dies, and reproductions and all objects 
contrary to decency or liable to disturb public order; tainted products; and counterfeit or pirated 
goods. A member State's competent authority may, however, grant special authorizatio n for 
transit.  
3.79.   The permanent ban on warehousing concerns tainted products and counterfeit or pirated 
goods or those bearing false indications of origin, as well as goods whose release for home use or 
export is totally banned for reasons of health, safety, good order and morals, protection of the 
environment, national treasures and intellectual property, and consumer protection.  
3.80.   Since July  2005, a WAEMU regulation has prohibited the import and production of 
ozone -depleting substances on WAEMU territory.45 Such substances may, however, be imported 
with an authorization from the Minister responsible for trade in the country of final destination, 
subject to a favourable opinion from the Minister responsible for the environment. The 
determination of the related qu otas and their allocation to importers are the responsibility of 
member States. This regulation is not, however, applied by all member States. The community 
framework further provides for the registration of importers and distributors of ozone -depleting 
substances by national offices, as well as the establishment of a community ozone committee 
(CCO), responsible for ensuring the implementation of the Montreal Protocol on these substances, 
but whose creation is taking time.  
3.1.9   Anti-dumping, countervailing and s afeguard measures  
3.81.   No notification has been received from member States since 2009 indicating that measures 
have been taken in relation to anti -dumping, countervailing or safeguard duties. In practice, 
nevertheless, the TCI and the TCP are similar to safegu ard measures even if they are not 
designated or implemented as such (section 3.1.5).  
3.82.   The WAEMU Anti -Dumping Code of 1  July 200446 reproduces in full the provisions of the 
relevant WTO Agreement and applies only to imports from third countries. Burkina Faso,  
Côte d'Ivoire and Mali have notified that they do not have an authority competent to initiate and 
conduct an investigation within the meaning of Article  16.5 of the Agreement and, therefore, there 
are no anti -dumping actions within the meaning of Article  16.4 of the Agreement. Burkina  Faso 
(in 2011) and Mali (in 2010), Côte d'Ivoire and Senegal (in 2014) have notified the WTO that they 
have no legislation on investigations relating to countervailing measures and no competent 
authority to conduct an investi gation within the meaning of Article 25.12 of the Agreement on 
Subsidies and Countervailing Measures so no measure had been taken in this regard.  
3.83.   In 2009, Burkina Faso notified the WTO Committee on Safeguards that no law, regulation or 
administrative proce dure on safeguard measures had been adopted. The ways in which member 
States are authorized to take a safeguard measure, waiving the common trade policy, date back to 
1998.47 Such measures may only be taken with the authorization of the Commission, followin g a 
request submitted by a member State; the Commission "will ensure that the safeguard measures 
taken comply with the general principles of the relevant rules of the World Trade Organization" 
(Article  7). 
3.84.   A member State facing serious economic problems ma y waive the WAEMU rules only by 
decision of the Commission, which also approves the type and term of application (not exceeding 
six months, unless extended) of the measures proposed. An appeal against the Commission's 
decision may be made to the Council of  Ministers. The Commission may also authorize provisional 
measures, justified by special circumstances, for a maximum term of 90 days to be deducted from 
the period of the waiver. The measures authorized are implemented solely in the customs territory 
of the member State concerned.  
                                                
45 Regulation No.  04/2005/CM/UEMOA . It concerns in particular chlorofluorocarbons and 
hydrochlorofluorocarbons (CFC s and HCFC s) and methyl bromide, which deplete the ozone layer and are a 
contributory factor in climate change.  
46 Regulation No.  9/2003/CM/UEMOA of 2 3 May 2003. 
47 Regulation No.  14/98/CM/UEMOA.  WT/TPR/S/362 • WAEMU member countrie s 
 
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  3.2  Measures directly affecting exports  
3.2.1   Procedures  
3.85.   Member States possess an abundant variety of natural resources (petroleum, mineral ores, 
agricultural and forestry products, diamonds, etc.) and thus have a comparative advantage for  the 
export of such resources. The complicated export procedures, however, limit exports. All the 
registration, documentation and inspection formalities for importing goods for commercial 
purposes (section 3.1.1) also apply to exports. In view of the negat ive impact of these procedures 
on the competitiveness of exports, several member States (for example, Senegal) have introduced 
programmes specifically designed to facilitate exports.  
3.86.   The bank domiciliation procedures are one example of such obstacles, adde d to the fact that 
all earnings from exporting goods have to be repatriated and converted into CFAF.48 Exporters 
have to provide the bank where the transaction is domiciled with four copies of an exchange 
commitment, together with one copy (usually a hard c opy except in Côte d'Ivoire and Senegal) 
certified as an authentic copy of the commercial contract or any other document in lieu thereof. 
Exporters then draw up an export document  for each shipment, also in four copies. After being 
forwarded to the bank of  domiciliation in order to prepare a domiciliation file, the export 
documents are then sent by the exporter to the customs service at the same time as the goods to 
be exported. The customs office gives copies of the export document to the exporter, the ban k 
where the transaction is domiciled, the BCEAO and the department in charge of external finance.  
3.2.2   Export taxes  
3.87.   The numerous export taxes levied by member States (Table 3.11) have not been 
harmonized at community level (see Annexes by country). The aim is u sually to maximize tax 
revenue, ensure food security (in the case of food crops such as cereals), protect and develop local 
industry (cotton), or protect the environment (for example, forestry resources). No complaint 
against these practices has been submi tted to the WTO. In many cases, these taxes lessen the 
products' competitiveness on international markets.  
Table 3.11 Principal export taxes in WAEMU member States, 2017  
MS Type of export tax or levy  
Benin  Fiscal exit duty of 3% of the f.o.b. value on cocoa beans, crude oil and precious metals and stones ; 
municipal tax: 0.5%  
Computer fee for exports and re -exports  
Burkina Faso  Contribution to the livestock sector  
Computer fee: CFAF 5,000/declaration, plus C FAF 1,000/additional article and CFAF  2,000 for other 
types of declaration  
Côte d'Ivoire  "Single" ad-valorem  exit tax (DUS):  
- Raw cocoa CFAF  220/kg.  
- Cocoa butter or unprocessed cocoa: CFAF  50 or 210/kg.  
- Cashew nuts: CFAF 10/kg.  
- Cola nuts: 14% ad valorem  
- Cocoa beans and cocoa by -products: 14.6% or 6.95% of the value  
- Coffee: 10% ad valorem  
- Timber and some ligneous products: 1%, 2%, 3%, 10%, 15% or 49% depending on the species  
- Coffee -Cocoa Council tax  
- Tax to finance the investment fund in ru ral areas, the agricultural investment fund and production 
of burlap bags  
Registration tax on export sales of coffee, cocoa, by -products, cotton, cashew, shea and kola nuts  
Tax on exports of scrap metal  
Guinea -Bissau  - Cashew nuts: 6%  
- Other agricultural  and livestock products: 0.5 -2% (contribuição predial rústica ) 
Mali  Exports of gold and cotton: 3% ad valorem  as a special tax on certain products  
Niger  Statistical tax on exports: 3% on all products except for minerals  
Mining tax calculated according  to the share of exports in turnover (5.5 -12%)  
Special re -export tax  
Senegal  Gold: 3% of value added exported  
                                                
48 BCEAO Instructions No. 01/99/RC, No.  02/99/RC and No. 03/99/RC . 
 WT/TPR/S/362 • WAEMU member countrie s 
 
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  MS Type of export tax or levy  
Togo  Municipal tax: 0.85%  
Re-export tax 4 -8% of the goods re -exported  
Export fees on diamonds and other mineral substances (CFAF  100/gram) . 
Computer fee: CFAF  5,000/declaration  
Toll: CFAF  200/tonne  
Source:  WTO Secretariat, on the basis of WAEMU Commission, Rapport sur la surveillance commerciale 
2016; and information provided by the authorities.  
3.2.3   Export prohibitions, quantitative restrictions, c ontrols and licensing  
3.88.   Articles 77 and 78 of the WAEMU Treaty recommend that member States abstain from 
introducing new quantitative restrictions on exports among themselves or making quotas, 
standards or other provisions with equivalent effect more restric tive.49 Nevertheless, export 
restrictions, particularly seasonal restrictions, are still to be found in intra - and extra -community 
trade.50 
3.89.   There are no explicit community prohibitions on export or re -export or any relevant 
community policy, as is the case f or import prohibitions and licensing. Only exports of gold, 
diamonds and other precious metals require prior authorization from the Minister for Finance under 
the BCEAO community regulations (section 1), unless the articles only contain a small quantity of  
metal, weigh less than 500 g. or comprise a maximum of ten gold pieces. All member States have 
individually acceded to the CITES Convention (section 3.3.3).  
3.2.4   Export subsidies and other export support  
3.90.   Generally, member States' lack of financial resources co nsiderably limits any possibility of 
granting financial support for exports. In 2010, notifications for 2009 were received from 
Burkina  Faso, Côte d'Ivoire, Mali, Senegal, and Togo indicating the absence of subsidies, including 
income or price support. Non etheless, tax concessions are given by some member States to firms 
which export their production, mostly under legislation on free zones or investment (see, for 
example, Annex on Senegal). These subsidies are based on some provisions in the community 
compe tition regime (section 3.3.5).  
3.3  Measures affecting production and trade  
3.3.1   Sanitary and phytosanitary (SPS) measures  
3.3.1.1   Regulations  
3.91.   The harmonization of national SPS -related legislative texts, regulations, measures and 
practices has been under way within WAEMU fo r the last decade, but member States need 
assistance in order to produce more concrete results. Assistance is needed in particular in setting 
up national SPS committees in countries where they do not yet exist, for example, Mali and 
Guinea -Bissau; and to i mprove their operation in member States where they already exist (for 
example, Senegal) so as to facilitate the formulation of SPS policies and enable member States to 
meet their notification obligations more satisfactorily.  
3.92.   WAEMU's regulatory and legislat ive framework on the sanitary safety of plants, animals and 
foodstuffs dates from 2007.51 Its aim is to create mechanisms for cooperation, to harmonize the 
legal texts on SPS matters and to establish mutual recognition of controls among member States, 
"while at the same time taking into account application of the precautionary principle". 
International standards are specifically recognized as the basis for drawing up community and 
national texts on SPS measures so that plants and plant products, animals and products of animal 
origin, foodstuffs and animal feed, including products of modern biotechnology, move freely 
                                                
49 Online information v iewed at: 
http://www.uemoa.int/fr/system/files/fichier_article/trai treviseuemoa.pdf . 
50 Online information v iewed at : http://www.inter -reseaux.org/IMG/pdf/Brief_2_Export_Restrictions.pdf . 
51 Regulation No.  07/2007/CM/UEMOA of 6  April 2007. Viewed at: http://droit -
afrique.com/upload/doc/uemoa/UEMOA -Reglement -2007-07-securite -sanitaire.pdf . WT/TPR/S/362 • WAEMU member countrie s 
 
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  throughout the territory of the Union, whether of communit y origin or imported from 
third countries. In May  2017, this Regulation was being revis ed in cooperation with ECOWAS.  
3.93.   In 2009, the Commission adopted two texts implementing the Regulation, relating to the 
sanitary safety of animals, then in 2013 two other implementing texts on coordination and 
cooperation mechanisms (section 3.3.2.6 below) a s part of the implementation of the Union 
Agricultural Policy (PAU) and with the aim of organizing a strategy at regional level consistent with 
international requirements, notably with the  WTO Agreement on the Application of Sanitary and 
Phytosanitary Meas ures (SPS Agreement).52 Pursuant to the 2007 Regulation, the Commission and 
member States also undertake to prepare community and national texts based on the standards of 
the Codex Alimentarius, the International Plant Protection Convention (IPPC), the Worl d 
Organisation for Animal Health (OIE) and those established under the Cartagena Protocol on 
Biosafety.  
3.94.   The texts implementing the 2007 Regulation and the administrative measures adopted by 
member States for its implementation should be published in a comm on compendium; the plan 
was to devote a section to SPS measures on WAEMU's trade information portal, which is currently 
being set up.  
3.95.    In practice, harmonization of SPS matters is still in its early stages. The veterinary regime 
for animal health, in parti cular, has been partly harmonized, whereas food safety and plant 
protection are not yet properly harmonized within member States. The frame of reference for 
managing food hygiene in Africa developed in the EU's programme "Better Training for Safer Food" 
for Africa has been disseminated by the Commission. Operators are free to apply it on a voluntary 
basis in the same way as the other good hygiene practice guidelines.  
3.3.1.2   Food safety  
3.96.   A regional committee for the sanitary safety of plants, animals and foodstuffs within WAEMU 
is currently being created. The WAEMU Commission's declared objectives are to introduce national 
mechanisms for assessing food safety risks and providing scientific advice so as to help member 
States to adapt their sanitary measures to interna tional standards; harmonize the hygiene and 
food safety rules for foodstuffs and animal feed; harmonize the special rules on hygiene and food 
safety for foodstuffs of animal origin, including fisheries products; and harmonize official 
inspections and micro biological and physico -chemical criteria for assessing the sanitary quality of 
foodstuffs. Côte d'Ivoire has stated that it is introducing a single structure for managing food 
safety risks.  
3.97.   At present, in each member State the import of foodstuffs from oth er member States is 
subject to the same control measures as those for imports from third countries. Prior authorization 
from the veterinary service is required to import animal products from one member State to 
another, together with an animal health certi ficate from the country of origin. There is still 
veterinary inspection of products of animal origin among member States in spite of the existence 
of a veterinary committee that has been operating since 2006.53 In the absence of full 
harmonization of texts,  mutual recognition of inspections and effective coordination at regional 
level, after a given food product has entered a member State it cannot be resold in another 
member State without once again undergoing the same inspections (see Annexes by country).  
3.3.1.3   Animal health  
3.98.   In general, veterinary requirements, particularly those relating to animal health, are partly 
aligned among member States as regards import, transit and re -export of live animals. All 
                                                
52 Implementing Regulation No.  010/2009/COM/UEMOA of  10 September  2009, listing notifiable animal 
diseases, Implementing Regulation No.  011/2009/COM/UEMOA of 10  September  2009, listing the special 
measures to be applied to notifiable animal diseases, Implementing Regulation No.  004/2013/COM/UEMOA of 
6 May 2013 on the responsibilities, organization and operation of the Regional Committee for the sanitary 
safety of plants, animals and foodstuffs within WAEMU; and  Implement ing Regulation 
No. 005/2013/COM/UEMOA of 6 May 2013 on organization and operation of coop eration and sanitary expertise 
mechanisms within WAEMU.  
53 Regulation No.  01/2006/CM/UEMOA of 23  March  2006 on the creation and operating methods of a 
veterinary committee within WAEMU.  WT/TPR/S/362 • WAEMU member countrie s 
 
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  importers of live animals and animal products must, in pri nciple, be registered with the national 
veterinary authorities. The veterinary services at the border conduct an inspection subject to a 
health visit fee. In practice, numerous animals go through the Union's borders outside the customs 
posts and avoid any controls.  
3.99.   The aforementioned 2009 regulations require immediate notification to the Commission and 
the OIE if any notifiable disease emerges.54 In parallel with the community legislation, some 
provisions in domestic laws also remain in force.  Projects initi ated by the Commission aim to 
control Newcastle disease in poultry, anthrax and contagious bovine pleuro pneumonia by boosting 
vaccination campaigns so as to create a common sanitary territory and thereby facilitate trade. 
Their objective is also to build t he capacity of veterinary services, particularly in relation to the 
re-emergence of avian influenza.  
3.100.   In 2014, by means of a convention, the Commission gave support to the Union of Poultry 
Industry Organizations  (UOFA) to improve the transport of one -day-old chicks in order to facilitate 
supplies to breeders; for the creation of a website to show UOFA's activities; for sanitary 
certification of hatcheries identified in the Union, especially in Côte d'Ivoire, Mali and Senegal; and 
for advocacy of free movemen t of poultry products in member States.  
3.3.1.4   Phytosanitary measures  
3.101.   The import of plants and plant products requires a permit from the destination member 
State, as well as a phytosanitary certificate issued by the exporting country, and in some countries 
an ins pection note (see Annex on Burkina Faso), irrespective of the country of origin, including 
within the community. The permit is valid for a particular importer, solely for the product 
concerned and for a given, relatively short, period. It is not valid in a ny other member State. 
When a load is cleared for home use in a given State and is then exported to another member 
State, the latter requires another import permit. Harmonization of phytosanitary permits and 
certificates, mutual recognition of inspections and better regional coordination would help to 
remove these barriers. This would, however, require assistance in assessing the phytosanitary 
status in each member State and the development of a common phytosanitary statute on the basis 
of which it would be  possible to undertake a risk analysis common to all member States, enabling 
the phytosanitary requirements for imports from third countries to be harmonized.  
3.3.1.5   Measures affecting trade in agricultural inputs  
3.102.   Trade in certified seeds, pesticides and veterina ry medicines is subject to technical 
regulations that have been harmonized within WAEMU, based on the requirement that they be 
certified or approved. This has considerably facilitated production and trade in agri -food products. 
The regulations on seeds and  pesticides are implemented jointly by the Commission, ECOWAS and 
the Permanent Interstate Committee for Drought Control in the Sahel (CILSS), to which all 
member States belong. Provisions concerning trade in other agricultural inputs, notably the supply 
of fertilizer in the growing season, is decided at national level without any coordination at 
community level.  
3.3.1.5.1   Pesticides  
3.103.   A 2009 regulation aims to ensure free movement of approved pesticides.55 According to 
Article  5, "[i]n order to guarantee the organizati on of a regional market as part of the 
implementation of the regional agricultural policy, pesticides shall move freely throughout the 
territory of member States according to agricultural -ecological areas, provided that they have been 
approved and declared  as meeting the quality standards laid down in the texts in force in the 
Union". Since April  2013, the ECOWAS and WAEMU Commissions have entrusted the CILSS with 
harmonized implementation of the regulatory texts and with setting up and running the West 
African Committee for Pesticides Approval and the national pesticide management committees 
(CNGP).  
                                                
54 Implementing Regulation No.  010/2009/COM/UEMOA.  
55 Regulation No.  04/2009/CM/UEMOA on the h armonization of rules governing  approval, sale and 
control of pesticides within WAEMU.  Viewed at: 
http://www.uemoa.int/Documents/Actes/reglement_04_2009 _CM_UEMOA.pdf . WT/TPR/S/362 • WAEMU member countrie s 
 
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  3.104.   All the Member States belong to the CILSS and take part in the approval activities of the 
Sahelian Pesticides Committee (CSP). The CILSS has introduced an appro val mechanism for 
pesticides and other phytosanitary products, including common regulations on the import, export, 
manufacture and distribution of phytosanitary products, which constitutes a unique example of 
regional harmonization for pesticides. Although  there is no regional approval allowing an importer 
to operate in all WAEMU countries, pesticides approved by the CSP move freely throughout the 
territory of the signatories to the CILSS Common Regulations. The CNGPs are responsible for 
implementing the CS P's decisions.  
3.105.   In addition, this community framework calls on member States to ratify the pertinent 
major international conventions, to base their national regulations on the latters'  provisions, and to 
harmonize approval terms and criteria, including thos e on labelling, packaging and storage of 
approved pesticides. Five lists have to be drawn up for this purpose: approved pesticides or those 
with a provisional sales authorization; banned pesticides; pesticides whose toxicity is monitored; 
those "strictly r egulated"; and those deemed to be approved in each member State. Member 
States have also ratified the Rotterdam, Stockholm, Basel and Bamako Conventions 
(section  3.3.3). In implementing these Conventions, however, member States are mainly 
constrained by th e lack of human, material and financial resources.  
3.3.1.5.2   Veterinary medicines and other veterinary products  
3.106.   WAEMU has embarked upon a process of harmonizing legislation on veterinary 
pharmaceuticals within its area. This process (a) lays down the general princip les enabling 
centralized management of marketing authorizations; (b) introduces the structures needed to 
control the quality of veterinary medicines; and (c) ensures controlled distribution of such 
medicines. Several regulatory texts date from March  2006.56 These texts provide for free trade in 
approved veterinary products within the Union and help to strengthen a common community 
sanitary area. Directive No.  7/2006/CM/UEMOA provides in particular for import controls and 
regulates the movement of veterinary medicines within the Union, their sale; control of the 
requirements for opening and operating manufacturing facilities, possession for commercial 
purposes, import and wholesale or retail distribution. This Directive has not yet actually been 
implemented by  all member States, but medicines requiring community marketing authorization 
(AMM) and an import authorization from one of the member States issued by the veterinary 
services move freely throughout the territory of the Union, accompanied by the AMM.  
3.3.1.5.3   Plant  seeds and seedlings  
3.107.   A legal framework has harmonized control of the quality, certification and sale of plant 
seeds and seedlings in member States since 2009.57 It provides for the creation of WAEMU's 
Regional Catalogue  of Plant Species and Plant Varieties  (CREVU) with a view to consolidating those 
approved at national level. Plant seeds and seedlings certified and registered in the CREVU are 
traded freely in the WAEMU area. Member States commit themselves to "mutual recognition of 
certifications based on co mmunity technical requirements and standards for plant seeds and 
seedlings, and control and approval procedures in force in the Union, recognizing them as 
equivalent" (Article  6). The framework also defines the professions related to the marketing of 
plant seeds and seedlings. Under an agreement between the Commission, ECOWAS, and the West 
and Central African Council for Agricultural Research and Development (CORAF), and with support 
from USAID, efforts are being made to facilitate trade in plant seeds and seedlings.  
                                                
56 Regulation No.  01/2006/CM/UEMOA on the creation and operating methods of a veterinary committee 
within WAEMU ; Regulation No.  02/2006/CM/UEMOA establishing community procedures for authorizing th e 
sale and monitoring of veterinary medicine s and est ablishing a Regional Veterinary Medicines Committee ; and 
Regulation No.  03/2006/CM/UEMOA determining fees in relation to veterinary medicines within WAEMU . See 
also Direct ive No. 07/2006/CM/UEMOA on vet erinary pharmaceuticals ; Implementing R egulat ion 
No. 007/2009/COM/UEMOA determining standards and analytical, preclinical and clinical safety protocols for 
the testing of vete rinary medicines ; Implementing R egulation No.  008/2009/COM/UEMOA determining the 
competence and experience criteria for the Pr esident and member s of the Regional Veterinary Medicines 
Committee ; Decision No.  009/2009/COM/UEMOA determining the criteria for filing an application for 
community marketing authorization ; Decision No.  010/2009/COM/UEMOA appointing the network laboratorie s 
responsible for controlling the quality of veterinary medicines within WAEMU ; and Decision 
No. 011/2009/COM/UEMOA determining the list of amendments to application s for marketing authorization . 
57 Regulation No.  03/2009/CM/UEMOA of 27  March  2009 on harmon ization of the rules governing 
control of the quality, certification and sale of plant seeds and seedlings  within WAEMU.  WT/TPR/S/362 • WAEMU member countrie s 
 
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  3.108.   The CREVU catalogue provides for the possibility of approving genetically modified 
varieties (GMOs). Nevertheless, the regulations on agricultural products derived from 
biotechnology, particularly use of GMOs in human and animal food, have not b een harmonized, 
although community regulations are planned. In some countries, the sale and growing of 
genetically modified products, as well as the import  of GMO -derived products, requires 
authorization from the competent authorities (see Annexes by count ry). National seed committees 
have been set up, in Senegal in particular in 1997, in Burkina Faso in 2012, and in Côte d'Ivoire in 
2013.  
3.3.1.5.4   Fertilizer  
3.109.   The Commission has not enacted any legislation on fertilizer quality control as ECOWAS 
has already done so. Nevertheless, it is an observer at the regional committee set up within 
ECOWAS. The relevant legal corpus has been adopted and sessions to build capacity for controlling 
fertilizer started in 2017 with support from USAID. The aim is free movement of approv ed 
fertilizer.  
3.3.2   Standards, technical regulations and accreditation procedures  
3.110.   Member States' authorities have each declared that their objective is to base national 
standards and technical regulations on international standards, including those of the Inter national 
Organization for Standardization (ISO) (to which all member States belong, with the exception of 
Niger, which is a correspondent member, Guinea -Bissau and Togo)58; the Codex Alimentarius for 
food products; the Regional Standardization, Certificatio n and Quality Promotion Agency 
(NORMCERQ); as well as European standards, particularly those transposed by the French 
Association for Standardization (AFNOR), which has a website dedicated to West Africa.59 In 
addition, the national standardization institut es in all member States (except Mali) are also 
members of the African Organisation for Standardisation (ARSO -ORAN).  All member States  except 
Guinea -Bissau  have accepted the WTO Code of Good Practice for the Preparation, Adoption and 
Application of Standard s. 
3.111.   A harmonization process, financed by the European Union since 2001, covers accreditation, 
certification, standardization and metrology activities, comprising three technical components: 
upgrading reference laboratories with a view to their international  accreditation; building 
regulatory and technical capacity at national and regional levels; and supporting quality efforts by 
businesses (ISO 9001 certification, quality awards, creation of technical support centres, etc.). 
One of the outcomes of the "qual ity" programme has been the Scheme for the Harmonization of 
Accreditation, Certification, Standardization and Metrology Activities within WAEMU.60 The aim of 
this 2005 Regulation, updated in 2010, is free movement of products and services within the Union 
and a larger share in international trade. It is based on the principle of mutual recognition among 
member States at three levels: recognition of technical regulations, national standards and 
specifications, recognition of conformity assessment procedures a nd of their results.  
3.112.   Under the Regulation, member States must notify the WAEMU Commission of their 
respective regimes on technical barriers to trade and eliminate any unjustified obstacle to the free 
movement of goods and services. Support for achieving co nsistency of national regimes is 
provided by three technical structures: the West African Accreditation System (SOAC); the 
Regional Standardization, Certification and Quality Promotion Agency (NORMCERQ); and the 
West African Metrology System (SOAMET). Thei r activities are coordinated by a Regional Quality 
Committee (CREQ).  
3.113.   Voluntary community standards are prepared and adopted by NORMCERQ and must be 
approved by the Commission; there is provision for a public enquiry at the preparation stage 
                                                
58 Online information from the International Organization for Standardization , viewed at: 
http://www.iso.org/iso/fr/about/iso_members.htm . 
59 Online information v iewed at : http://www.ao.afnor.org . 
60 Regulation No.  01/2005/CM/UEMOA of 4  July 2005, replaced by Regulation No.  03/2010/CM/UEMOA  
of 21 June 2010. Viewed at : 
http://www.uemoa.int/sites/default/files/bibliotheque/reg_03_2010_cm_uemoa.pdf . WT/TPR/S/362 • WAEMU member countrie s 
 
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  lasting a maxim um of three months.61 Regional technical committees for standardization, 
composed of two representatives of each member State, are set up to address specific areas and 
prepare preliminary drafts of WAEMU standards. By May  2017, 42 standards and four guides on 
good practice in food production had been approved by the Commission. The revision of the 
Regulation in 2010 specified the mechanism for adopting technical regulations within the Union; 
the regulations have to be proposed by the  Council of Ministers on the basis of community 
standards as well as the standards adopted by international standardization organizations, after 
hearing the views of the NORMCERQ Council.  
3.114.   According to the SOAC revised in 2010, the conformity of imported goods with technical 
regula tions has to be certified by an accredited laboratory, with a certificate or conformity mark as 
proof. The purpose of introducing the SOAC is to give member States a single organization for 
accrediting conformity assessment bodies (laboratories, inspection  bodies and certification bodies) 
so as to ensure international recognition of their technical competence at reasonable cost. By 
May 2017, however, the SOAC was not yet operating. A constituent general assembly was held in 
Abidjan in December  2015 and a go verning board was set up. It was decided that Côte d'Ivoire 
should host the headquarters.  
3.115.   With regard to metrology, Regulation No.  08/2014/CM/UEMOA introduced a harmonized 
metrology system in member States. Three member States (Benin, Burkina Faso and Mali ) have 
already set up autonomous metrology agencies.  
3.116.   Although the community framework has been in force since January  2006, mutual 
recognition is not yet operational within WAEMU. The use of national standards deemed to be 
scientifically unfounded has been  addressed by the Commission as a violation of the community 
competition regime. The Union has not signed any mutual recognition agreements with third 
countries, and any measures in this respect remain at national level (see Annexes by country).  
3.3.3   Measures t o protect the environment  
3.117.   Having adopted measures to harmonize the regulations on protection of the ozone layer in 
200562, WAEMU has had a Common Environmental Improvement Policy (PCAE) since 2008.63 In 
addition to provisions on sustainable management of nat ural resources and addressing 
environmental issues, the text proclaims the member States' commitment to harmonize and 
standardize their environmental technical regulations. The PCAE also provides for the 
implementation of appropriate modes of production, c onsumption and economic use of natural 
resources, in particular through the promotion of renewable energy (section 4.2.2). Member States 
have all ratified the major trade -related environmental protection conventions64: 
 Stockholm Convention on Persistent Org anic Pollutants;  
 Rotterdam Convention on the Prior Informed Consent Procedure for Certain Hazardous 
Chemicals and Pesticides in International Trade;  
 Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and 
their Disposal;  
 Framewor k Convention on Climate Change and its Protocol;  
 Vienna Convention for the Protection of the Ozone Layer and its Montreal Protocol on 
Substances that Deplete the Ozone Layer.  
3.118.   All WAEMU member States have individually acceded to the Washington Convention on  
International Trade in Endangered Species of Wild Fauna and Flora (CITES). Niger and Togo have 
                                                
61 Approved standards are reviewed every five years an d may be modified  in order to maintain the 
highest possible technical level.  
62 Regulation No.  04/2005/CM/UEMOA of 4  July 2005.  
63 Additional Act No.  01/2008/CCEG/UEMOA of  17 January  2008.  
64 Online information viewed at:  
http://www.basel.int/Countries/StatusofRatifications/PartiesSignatories/tabid/4499/Default.aspx . WT/TPR/S/362 • WAEMU member countrie s 
 
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  ratified it, and Senegal and Côte d'Ivoire apply the related commitments (see Annexes by 
country).65 
3.119.   In connection with implementation of the WAEMU regional bios afety programme, 
regulations on preventing biotechnological risks were endorsed in February  2015, jointly with 
ECOWAS and the CILSS. The regulations apply to any use, trade in , transit and handling of 
modified live organisms and/or their by -products which might have a negative impact on the 
environment, in particular, on the protection and sustainable use of biological diversity, or on 
human or animal health, with the exception  of pharmaceuticals.  
3.120.   In order to harmonize management of environmental and sanita ry risks caused by plastic 
waste, WAEMU is adopting regulations to prohibit the production, sale and use of plastic bags and 
the plastic materials or products of which they are composed. Similar measures have been 
introduced at national level (see Annexes by country).  
3.3.4   Protection of intellectual property rights  
3.121.   The protection of intellectual property rights (IPR) in member States remains a challenge, 
but considerable efforts have been made since 2010 to update the structures and improve 
enforcement of the le gislation, particularly in respect of geographical indications.66 All WAEMU 
countries have signed the Bangui Agreement (1977) establishing uniform rules and creating a 
common industrial property organization, the African Intellectual Property Organization ( OAPI).67 
The various spheres of intellectual property covered by the Bangui Agreement are governed by 
annexes which have the status of domestic laws in each member State.  
3.122.   The Revised Bangui Agreement (1999), in force since 2002, covers: patents (Annex I), 
utility models (Annex II), trademarks and service marks (Annex III), industrial designs (Annex IV), 
trade names (Annex  V), geographical indications (Annex VI), literary and artistic property 
(Annex  VII), protection against unfair competition (Annex  VIII), l ayout -designs (topographies) of 
integrated circuits (Annex  IX), plant variety protection (Annex  X), folklore (Annex XI), traditional 
knowledge (Annex  XII) and genetic resources (Annex  XIII). It was notified to the WTO and was 
examined by the WTO Council fo r Trade -related Aspects of Intellectual Property Rights (TRIPS) in 
2001.68 The terms of protection in the Agreement are consistent with the TRIPS Agreement.  
3.123.   In each of the member States, the OAPI serves as the national industrial property service 
and provid es a common system of administrative procedures  for registering relevant rights. For an 
applicant resident in a member country, the procedure for obtaining a title begins with the filing of 
an application and supporting documents with the national liaison structure (Table 3.1 2). The 
issuing of a title by OAPI (following an application by an applicant domiciled in one of its member 
countries, or internationally under an agreement or treaty) automatically gives rise to rights valid 
in all of the member States . The Bangui Agreement introduced a regional procedure for exhaustion 
of intellectual property rights. There are no special intellectual property courts in the member 
States or at community level; disputes are usually heard in the commercial courts or, whe re there 
are none, in the lower courts.  
3.124.   The first revision of the Bangui Agreement in 2002 introduced, inter alia , the protection of 
geographical indications (protected geographical indications (PGI)) and brought these provisions 
into line with those in th e TRIPS Agreement, which recognizes geographical indications (GI) and 
requires WTO Members to put in place the legal means to protect them.69 Member States have 
competence to identify products eligible for a PGI, provide sectors with support during the 
procedure, exercise external control of observance of the specifications for registered PGIs, and 
combat fraud and counterfeiting on markets, while the registration and recognition of PGIs are the 
                                                
65 Online information v iewed at : https://cites.or g/eng . 
66 Chapter 5 of the annex to Regulation No.  09/2001/CM/UEMOA.  
67 The other members of the Bangui Agreement are Cameroon, Central African Republic, Chad,  
Comoros, Congo, Equatorial Guinea, Gabon, Guinea, and Mauritania . Viewed at:  
http://www.oapi.int/index.php/en/aipo/etats -membres . 
68 WTO document IP/Q/GAB/1, IP/Q2/GAB/1, IP/Q3/GAB/1, and IP/Q4/GAB/1 of 1 8 May 2004. 
69 Annex VI to the revised Agreement states that geographical indication  "means an indication that 
serves to identify a product as originating from a territory, a region, or a locality within that territory, in those 
cases where the quality, reputation or other specific characteristic of the product may be essentially attribut ed 
to such geographical origin".   WT/TPR/S/362 • WAEMU member countrie s 
 
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  responsibility of OAPI.70 In 2013, OAPI registered its first PGI s, partly as a result of assistance 
from the programme to support the introduction of geographical indications (PAMPIG – 
2008-2014)71, whose aim is to increase the number of producers, raise the quality of products, 
obtain better selling prices, and facilit ate access to new export markets and financing. The success 
of the first African PGIs (Penja white pepper (Cameroon), Oku honey (Cameroon) and 
Ziama -Macenta coffee (Guinea)) and the promotion of awareness by OAPI have made member 
States keener. The experie nce has, however, highlighted a need for technical assistance to build 
national capacity for identification, validation and support during PGI procedures.  
3.125.   A new revision of the Bangui Agreement became necessary because of lacunae in several 
areas, particul arly the regulations on the exhaustion of intellectual property rights, the lack of 
regulations on the transfer of technology and the means available to States to benefit therefrom, 
as well as the lack of provisions enabling member States to enjoy the flex ibilities afforded under 
international texts (for example, access to medicines and to technological development). In 
December  2015, the OAPI Administrative Council adopted  a draft text revising the Bangui 
Agreement (Table 3.1 2).72 As regards border measures , as a result of this revision, since 
December  2016 customs services have been able to withhold ex officio  goods suspected of being 
counterfeit.  As at May 2017, none of the member States had ratified the revised Bangui 
Agreement.  
Table 3.12 Signature  of the revised Bangui Agreement, May  2017  
MS Signature  National liaison structure  Other bodies involved  
Benin  January  2016 National Industrial Property Agency 
(ANAPI)  Beninese Copyright Bureau 
(BUBEDRA ); National  Commission to 
Combat Piracy of Literary and Artistic 
Works (CNLP)  
Burkina Faso  December  2015 National Industrial Property 
Directorate (DNPI)  Burkina Copyright Bureau (BBDA); 
National Committee to Combat Piracy 
of Literary and Artistic Works 
(CNLPOLA)  
Côte d'Ivoire  December  2015 Ivorian Intellectual Property Office  Ivorian Copyright Bureau (BURIDA)  
Guinea -Bissau  December  2015 Directorate -General of Industrial 
Property  Guinean Copyright Society (SGA)  
Mali December  2015 Malian Centre for the Promotion o f 
Industrial Property (CEMAPI)  Malian Copyright Bureau (BUMDA)  
Niger  December  2015 Industrial Development Directorate 
(DDI)  National Copyright Bureau (BNDA); 
National Committee for the 
Coordination and Development of 
Intellectual Property  
Senegal  Decem ber 2015 Senegalese Agency for Industrial 
Property and Technological 
Innovation  Senegalese Copyright and Related 
Rights Management Society (SODAV); 
National police force to combat piracy 
and counterfeiting  
Togo December  2015 National Institute for Indus trial 
Property and Technology  (INPIT)  Togolese Copyright Bureau; National 
Intellectual Property Council; Centre 
for Technology and Innovation 
Support  
Source:  WTO Secretariat, on the basis of information provided by the authorities of the member States.  
3.126.   In 2017, OAPI member States were considering a formalized strategy for the development 
of geographical indications. Five WAEMU member States (Benin, Burkina Faso, Côte d'Ivoire, 
Guinea -Bissau and Niger) created national interministerial "GI" committees with in the Ministry 
responsible for agriculture in their respective countries.  
3.127.   Lastly, by May  2017, Côte d'Ivoire, Guinea -Bissau and Niger had still not accepted the 
Protocol Amending the TRIPS Agreement, ratified on 23  January  2017 and intended to facilitate 
access to essential medicines by making it easier to gain access to new molecules even when they 
are the subject of an IPR.73 
                                                
70 Online information v iewed at : http://www.tresor.economie.gouv.fr/File/424194 . 
71 Online information v iewed at: http://www.oapi -igafrique.org/igafrique/index.php/a -propos -des-ig. 
See also an evaluation of this project at : http://www.gret.org/projet/evaluation -projet -pampig . 
72 Source : http://www.oapi.int . 
73 See principally Articles 8 (general exception) and 31 (compulsory or non -voluntary licences) . Viewed 
at: https://www.wto.org/english/tratop_e/trips_e/accept_e.htm . WT/TPR/S/362 • WAEMU member countrie s 
 
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  3.3.5   Competition and price control regime  
3.128.   There are no price controls at community level. Community legislation on competition 
prohibits  any agreement or concerted practice between firms, including decisions on mergers, 
when the purpose or effect is to restrict or distort competition within the Union.74 These provisions 
also apply to State -owned enterprises and those to which WAEMU member S tates grant special 
and exclusive rights.  
3.129.   The regulation and treatment of practices liable to dist ort competition operate on 
two levels, the community level and nationally. Community law covers the following areas: 
anti-competitive understandings; abuse of  a dominant position; State aid; and other practices 
attributable to member States. In determining a dominant position, the Commission takes into 
account structural criteria (market share, barriers to entry such as legislative or regulatory 
obstacles, obst acles related to the operation of the market, obstacles caused by the conduct of the 
firm, financial power); and behavioural criteria. National legislative competence is limited to areas 
not regulated at Union level, such as unilateral practices by non -dominant enterprises and 
consumer protection. There have been some delays in harmonizing the national and community 
competition regimes. The transposition of the Directive on the definition of the powers of national 
bodies is still under way in some member St ates, including Côte d'Ivoire and Guinea -Bissau.  
3.130.   The Commission has sole competence to examine anti -competitive practices liable to have 
an impact on trade between member States, as well as those attributable to member States and 
State aid. It may grant in dividual (and conditional) exemptions if the anti -competitive practice 
helps to improve the production or distribution of goods or to promote technical or economic 
progress; it may also define exemptions by category in the case of specialization agreements , 
research and development agreements and technology transfer agreements. By May  2017, the 
Commission had not yet adopted regulations on exemptions by category, but had received 
requests for individual exemptions.  
3.131.   At the procedural level, the community com petition regime gives the WAEMU Commission 
not only the responsibility for taking decisions at first instance, but also an active role in 
investigations and hence, to a large extent, the burden of proof. The national competition bodies 
have a general inves tigative function either at national initiative or at the Commission's express 
request.75 Certain contentious cases are examined after being submitted to the Advisory 
Committee on Competition. These primarily concern: Celtel Niger against the State of Niger  in 
relation to the telecommunication  infrastructure sector in Niger; and Africa Steel against SOTACI in 
the sector producing and distributing reinforcing rods in Côte d'Ivoire.76 The Commission's 
interventions are, in general, few in number. Moreover, the interface between the Commission's 
powers and that of the national sectoral regulators has yet to be defined.  
3.132.   Since 2003, the policy on official aid within WAEMU has been governed by Article 88(c) of 
the Treaty and an implementing regulation.77 "Official ai d" is def ined as any measure which: 
"(a) involves a direct or indirect cost or a loss of revenue for the State, its subdivisions or any 
public or private body that the State establishes or designates with a view to managing the aid; 
and (b) thus bestows an  advantage on certain enterprises or certain products". "Official aid liable 
to distort competition by favouring certain enterprises or certain products" is prohibited. In 
principle, the prohibition of an official aid programme is determined only after rev iew by the 
Commission. However, some official aid programmes are prohibited as a matter of course, for 
example, aid contingent upon performance in exporting to other member States or the use of 
domestic products over imports from other member States.  
                                                
74 Regulation No.  2/2002/CM/UEMOA on anti -competitive practices within WAEMU ; Regulation 
No. 3/2002/CM/UEMOA on procedures applicable to understandings and abuse of dominant positions ; 
Regulation No.  04/2002/CM/UEMOA on official  aid within WAEMU and rules for implementing A rticle 88(c) of 
the WAEMU Treaty ; and Directive No.  02/2002/CM/UEMOA on cooperation between the Commission and 
national competition authorities in WAEMU member States.  
75 Member Sta tes also take part in the work of the Union's Advisory Committee on Competition.  
76 WAEMU  (2015), Rapport sur la surveillance commerciale . Viewed at: 
http://www.uemoa.int/sites/default/files/bibliotheque/rapport_2015_de_la_surveillance_commerciale_final_06
-05-16_0.pdf . 
77 Regulation No.  04/2002/CM/UEMOA of 2 3 May 2002. WT/TPR/S/362 • WAEMU member countrie s 
 
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  3.133.   Membe r States are required to notify the Commission of any new official aid programme so 
that it can be reviewed; the Commission may also initiate proceedings ex officio  when it possesses 
information concerning allegedly illegal aid. If a review leads to a find ing of illegality, the official 
aid programme must be discontinued. In order to ensure compliance with the notification 
obligation, the Commission has decided to carry out an annual survey of official aid; any aid that 
has not been notified becomes illegal . It was not possible to obtain a list of such official aid for the 
purposes of this report. Since 2009, the WAEMU Commission has been participating in the annual 
meeting of the International Competition Network. A cooperation agreement has been signed wit h 
UNCTAD for capacity building in the Commission and  the member States.  
3.3.6   Government procurement and public -private partnerships  
3.134.   Among member States, only the Ivorian authorities are currently considering obtaining 
observer status in the WTO Agreement on Gov ernment Procurement (see Annex on Côte d'Ivoire).  
3.135.   The Code of Transparency in Public Finance Management , adopted in 2000 by means of a 
Directive, sets out the basic principles for the award, execution and regulation of government 
procurement and the award of public service concessions within WAEMU.78 The aim of two 2005 
Directives is harmonization of national regimes and opening them up to community competition.79 
Under the Code, member States  must ensure that government procurement contracts are 
executed "ec onomically, transparently and effectively"; guarantee freedom of access to all 
candidates that meet the selection criteria; and encourage participation by Union nationals. The 
Code lays down an obligation to notify invitations to tender to the Commission i n order to ensure 
publicity at regional level; the results of all competitions must be published, as must the follow -up 
reports on contract execution.  
3.136.   Procurement with external financing is subject to the community provisions to the extent 
that these are n ot contrary to the provisions in the financing agreement. Procurement by States 
for national security needs is not subject to the provisions. National thresholds for the award of 
contracts may differ from community thresholds for the publication of invitat ions to tender.  
3.137.   Any discrimination against nationals of WAEMU member States is prohibited. A preference 
not exceeding 15% of the amount of the bid has been introduced in favour of any bid submitted by 
a community enterprise, in place of preferences for nat ionals. A person holding a procurement 
contract with a preference is not authorized to subcontract more than 40% of the total value to a 
non-community enterprise. Bidders who commit to subcontract at least 30% of the total value of 
the contract to a domest ic enterprise may be given a maximum additional preference margin 
of 5%. 
3.138.   In 2017, all member States had transposed these community provisions into their 
respective national Codes. At regional level, the Regional Government Procurement Observatory 
(ORMP) wa s set up to monitor and evaluate the quality and performance of national systems.80 
3.139.   Among the efforts made to harmonize government procurement procedures since 2010 is 
the publication  in 2012  by the WAEMU Commission of a series of standard regional procurem ent 
documents . These documents  determin e the rules for government procurement by legal persons to 
be followed when entering into public service concession agreements. In 2012, the Council of 
Ministers adopted a Directive on ethics and deontology in relatio n to government procurement and 
public service concessions. In 2014, a decision on a plan of action for reform of government 
procurement and public service concessions and a Directive on regulation of public works 
contracting were also adopted.  
                                                
78 Directive No.  02/2000/CM/UEMOA of 29  June 2000. Viewed at : 
http://www.uemoa.int/sites/default/files/bibliotheque/pages_ -_dir_02_2000.pdf . 
79 Directives No.  04/2005/CM/UEMOA and No.  05/2005/CM/UEMOA of 9  December  2005, viewed at : 
http://www.uemoa.int/sites/default/files/bibliotheque/directive_04_2005_cm_uemoa.pdf  and at: 
http://www.uemoa.int/sites/default/files/bibliotheque/directive_05_2005_cm_uemoa.pdf . 
80 Online information v iewed at: www.marchespublics -uemoa.net . WT/TPR/S/362 • WAEMU member countrie s 
 
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  3.140.   Since late 2014, the Commission has also been working on preparing an institutional and 
legal framework for promoting public -private partnerships (PPP) within WAEMU. This study aims to 
harmonize the provisions governing PPPs through secure regulations that provide be tter 
guarantees for private investors and ensure a more solid basis for domestic PPP policies.  WT/TPR/S/362 • WAEMU member countrie s 
 
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  4  TRADE POLICIES, BY S ECTOR  
4.1  Agriculture, forestry and fisheries  
4.1.1   Agriculture  
4.1.  Since 2010, the WAEMU Commission has continued its efforts to ensure effective coordi nation 
of the objectives and instruments of the WAEMU member States' agricultural policies and, in 
particular, to facilitate intra -community trade in their products – within a context of very limited 
resources, which is considerably restricting the scope o f its actions. Above all, the Commission has 
been working to identify the numerous barriers to trade in agricultural products, such as problems 
associated with the application of SPS measures, levies, whether legal or not, and certificates of 
origin, which  complicate the movement of agricultural products and limit the development of 
markets for those products at regional level.  
4.2.  Under the Union Agricultural Policy (PAU) adopted in 20011, the main trade policy 
instruments in the agricultural sector are border  duties and taxes, including the ECOWAS CET 
whose fifth 35% band applies primarily to "sensitive" agricultural products (see Table 3.8), and 
then internal taxes, specifically VAT. The CET and other duties and taxes provide agriculture with a 
high level of tariff protection (section 3.1). Exemptions from customs duties and VAT on imports 
were introduced during the period 2010 -2016 to facilitate imports of staple agri -food products, or 
inputs, or equipment for use in agriculture. The Commission is working on the harmonization of 
these exemptions, which differ substantially from one country to another.  
4.3.  The shortcomings observed in the implementation of the community free -trade area 
(WAEMU  and ECOWAS) are also affecting trade in agricultural products, including local specialities. 
In general, support for agriculture (for example, subsidies granted for the purchase of seed and 
fertilizer) is decided upon and provided by each member State without coordination at WAEMU or 
ECOWAS level. However, it is limited given t he limited resources of the member States (see 
Annexes by country).  
4.4.  Five priority subsectors were identified by the WAEMU Commission in 2007: rice, cattle and 
meat, poultry, maize, and cotton. A master plan to improve the competitiveness of these 
subsector s was adopted by the WAEMU Council of Ministers in 2007. The main instrument for 
financing the PAU, the Regional Agricultural Development Fund (FRDA) for financing upgrading 
projects at regional level2, has been operational since 2011, with an average prov isional budget of 
nearly CFAF 13  billion (less than €20  million). The investments made concern production 
infrastructure (swampland development), crop storage and marketing (cattle markets, abattoirs), 
and inspection and testing laboratories. Other measure s include animal health protection, 
agricultural research, support for the organization of priority agricultural subsectors, and 
subsidized loans for farmers in the member States.  
4.5.  Where international trade is concerned, the Regional Trade Facilitation Prog ramme is a 
means of providing coordination, information and aid with decision -making for the purposes of 
international trade negotiations in the agricultural sector. It is focused on three main topics: 
intra-community trade facilitation; capacity building for the sanitary, phytosanitary and 
metrological control services; and the development of common negotiating positions to be taken 
by the member States at WTO ministerial conferences.3 
4.6.  In 20 04, the Commission carried out and in 2009 updated a study on the rural land question, 
with financing from the World Bank and technical support from the Rural Hub. Moreover, the 
Regional Rural Land Observatory in West Africa (ORFAO) has taken the form of a pilot operation 
implemented by the Commission and involving regio nal institutions (ECOWAS, CILSS, etc.) and 
regional agricultural professional organizations.  
                                                
1 Additiona l Act No.  03/2001 adopting the WAEMU agricultural policy. Viewed at: 
http://www.uemoa.int/actes/2001/acte_additionnel_03_2001.htm . See also Decision No.  05/99/CM/UEMOA 
adopting the  regional special programme for food security in the WAEMU member States (PSRSA /UEMOA).  
2 Additional Act No.  03/2006. The procedures relating to the intervention, organization and operation of 
the FRDA are laid down in Regulation No.  06/2006/CM/UEMOA.  
3 Online information from WAEMU,  viewed at: http://www.uemoa.int . WT/TPR/S/362 • WAEMU member countrie s 
 
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  4.7.  As noted above, since 2007 cotton has been one of the five priority subsectors of the PAU. 
The main measures introduced by the WAEMU Commission since 2010 have inv olved training for 
the operators in how to prevent contamination of the cotton; training for the managers of ginning 
companies in how to grade the fibre; and the completion of a study on lint marketing strategy in 
the four  countries of the Sectoral I nitiative in Favour Of Cotton (three of the four countries are 
member States, namely, Benin, Burkina Faso and Mali). As indicated at the time of their 2010 
trade policy review, the three member States and Chad, which make up the C -4, consider that the 
support gr anted to the cotton producers of some WTO Members is creating distortions in 
international markets. In these circumstances, in 2003 the four countries adopted a joint position 
in the Sectoral Initiative in Favour Of Cotton.4 They request the WTO Members th at use domestic 
support for cotton production and cotton export subsidies to abolish them and to grant duty - and 
quota -free access for cotton exports from the least developed countries.  
4.8.  In 2014, the WAEMU Commission initiated two projects designed to suppo rt the restructuring 
of the rice and maize subsectors in the member States, in order to improve the governance of 
these subsectors and their products, productivity and competitiveness. The measures to be taken 
envisage improvements in access to high -qualit y agricultural inputs (seed, fertilizer, pesticides) 
and agricultural equipment, and to the markets for local maize. The global cost of this 
three -year project is CFAF 2.9  billion (€4.4  million).  
4.1.2   Fisheries products  
4.9.  The fisheries and aquaculture sector occu pies a strategic position in the economies of the 
WAEMU countries in terms of both earnings and food security. In general, the small -scale and 
industrial fishing fleets of the member States receive little or no support from their governments, 
which derive substantial income from the sale of fishing rights. The problems affecting the 
West African  fisheries sector include5: 
 illegal, unreported and unregulated (IUU) overfishing affecting the majority of fish 
species and simultaneously threatening food security , marine ecological balances and 
the member States' foreign trade potential for these products;  
 the nonconformity of most of the locally processed products with the health regulations 
of the main export markets, such as the EU; and  
 the loss of earnings ass ociated with the sale of fishing licences without local 
enhancement of the value of the catch.  
4.10.   In 2014, two directives were adopted within the context of the Fisheries and Aquaculture 
Development Programme (Table 4.1). This Programme has the following obje ctives: the 
harmonization of policies and legislations; the assessment of fish stocks in the WAEMU area; the 
collection of statistical data and the creation of a regional database; the definition of a regional 
fisheries agreement negotiating strategy; regu lation of the licensing conditions; support for the 
fisheries monitoring, control and surveillance services of the five coastal countries; and the 
development of intra -community trade in these products.6 Directive No.  3 more specifically 
concerns the coast al member States; it deals with the conditions of access to fisheries resources, 
measures for the monitoring, control and surveillance of the activities of fishing vessels and fishing 
craft, the pursuit of fishing -related offences; and community cooperatio n. Directive No.  4 deals 
with the management of fishing and aquaculture, fisheries products, research and data collection, 
and offences and penalties.  
                                                
4 WTO document TN/AG/GEN/4 of 16  May 2003.  
5 See, for example: http://www.greenpeace.org/africa/en/News/news/Cooperation -urgently -required -
to-ensure -a-future -for-West-African -fisheries . 
6 Regulation No.  05/2007/CM/UEMOA , viewed at: 
http://www.uemoa.int/Documents/Actes/Annexe_Reglement05_plan_concerte_peches.pdf ; and Regulation 
No. 04/2007/CM/UEMOA , viewed at: 
http://www.uemoa.int/Documents/Actes/Reglement_04_portant_creation_comite_harmonisation_politiques_et
_legislations.pdf , and at: 
http://www.uemoa.int/Documents/Actes/Annexe_Reglement05_plan_concerte_peches.pdf . WT/TPR/S/362 • WAEMU member countrie s 
 
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  Table 4.1 National transposition of WAEMU regulations rela ting to trade in fisheries 
products, May  2017  
Member States  State of implementation of Directive No.  03/2014/CM/UEMOA establishing a common 
regime for the sustainable management of fisheries resources in the member States and 
of Directive No.  04/2014/CM/UE MOA establishing a common regime for the monitoring, 
control and surveillance of WAEMU fisheries  
Benin  Framework Law No.  2014-19 of 7  August  2014 on fishing and aquaculture in the Republic of Benin; 
its implementing decrees were in the preliminary draft s tage in September  2016.  
Burkina Faso  In 2012, Burkina Faso adopted a decree transposing Directive No.  4.  
Moreover: 1.  Directorate -General of Water Resources and Forests in charge of overseeing the 
regulations on fishing and aquaculture within the Ministr y responsible for the environment;  
2. Directorate -General of Veterinary Services in charge of fisheries product quality control;  
3. National Animal Health Laboratory;  
4. National Public Health Laboratory;  
5. Creation of management and surveillance committe es within the fishery areas.  
Côte d'Ivoire  Law No.  2016-554 of 26  July 2016 on fishing and aquaculture fully transposes the two  fishing 
Directives.  
Guinea -Bissau  In process of being approved.  
Mali These directives were adopted in Mali simultaneously wi th the enactment of a new law whose 
implementing decrees were in process of being drawn up in September  2016.  
Niger  In process of being approved.  
Senegal  Law No.  2015-18 of 13  July 2015 containing the Maritime Fisheries Code with its implementing 
Decree  No. 2016-1804 of 22  November  2016.  
Togo Law No.  98-012 of 11  June 1998 regulating fishing in process of revision.  
Source:  WTO Secretariat, on the basis of information from the member States and the WAEMU Commission.  
4.11.   Recent community measures include ca mpaigns to assess pelagic and demersal species in 
the Togo exclusive economic zone (2012, 2015); surveys; and monitoring of inland fishing catches 
(2015). Because of the continuity of the West African coast, on the one hand, and the need for 
information on  the state of the regional fisheries potential, on the other, the Programme also 
covers non -member countries (Mauritania, Gambia, Guinea and Ghana). The vessels of the Dakar 
and Conakry oceanographic research centres were selected to conduct these fish sto cks 
assessment campaigns. A website for small -scale, maritime, and inland fishing statistics is to be 
supplied with data on the member States' fisheries.7 A list of indicators and a strategy for the 
framework surveys to be carried out under the Programme h ave been drawn up and adopted. In 
practice, the implementation of these initiatives is encountering serious difficulties.8 These 
difficulties may be administrative in nature, associated with the priorities of successive 
governments, or due to the lack of c ooperation among member States in connection with joint 
surveillance measures or to a shortage of qualified personnel, financial resources and equipment 
for implementation purposes.  
4.12.   Despite the objective of supporting the local filleting and canning indust ry, the MFN import 
duties on fish are high, at 10%, to which must be added the other duties and taxes (2.5%). 
Altogether, the duties and taxes paid on frozen fish imports amount to 30.8% of their c.i.f. value, 
just above the nominal tariff protection for p rocessed products. Côte d'Ivoire has introduced an 
export fisheries free zone regime.  
4.1.3   Livestock products  
4.13.   Livestock's contribution to agricultural GDP ranges from 5% in Côte d'Ivoire to 44% in Mali 
and 87% in Niger and provides employment for a substantial proportion of the economically active 
population. Livestock raising is also a key factor in regional integration. Sheep and goats are major 
exports from the landlocked Sahel countries to the coastal countries. Burkina Faso, Mali and Niger 
are the main expo rters among the WAEMU member States.  
4.14.   As the cattle -meat subsector is one of the five priority subsectors identified by the 
Commission, an initial project now in progress is aimed at rehabilitating and constructing 
cross-border cattle markets in the member States. Another project involves the re habilitation or 
upgrading of abattoirs and slaughtering facilities in order to develop the meat subsector. These 
measures are aimed at developing community animal processing chains and thereby making it 
                                                
7 Online information viewed at: http://statpeche -uemoa.org . 
8 Online information viewed at: http://statpeche -uemoa.org/images/8/8d/Rapport_atelier_UEMOA_26 -
05-_16_FINAL_REVU.pdf . WT/TPR/S/362 • WAEMU member countrie s 
 
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  possible simul taneously to increase the value -added and hygienic and sanitary quality of the meat 
marketed and hence its export  potential.  
4.15.   Regional trade is suffering significantly from taxation abuses at the Union's internal borders, 
which are encouraging informal trad e, thus making it difficult to apply sanitary controls.9 The 
regulatory innovations include the introduction by ECOWAS of an  "international transhumance 
certificate" intended to facilitate the movements of livestock raisers from one country to another. 
The member States' Confederation of National Cattle/Meat Subsector Federations is endeavouring 
to eliminate these constraints with technical and financial support from the Agribusiness and Trade 
Promotion10 subregional programme and in  collaboration with the Regional Sahel Pastoralism 
Support Project . In 2017, a satisfaction survey was in the process of being carried out among 
transporters of agropastoral products in order to obtain the views of the operators on harassment 
at the borders and prepare arguments t o be put before the authorities.  
4.16.    However , the formalization of the cattle/meat subsector remains a major problem for all 
the member States. The Regional Programme for Livestock Development in the Coastal Countries 
aims to create favourable conditions for orderly transhumance by creating community livestock 
infrastructure in these countries ( Benin, Côte  d'Ivoire, Ghana, Nigeria and Togo) . This project is in 
the phase of seeking financing for the national components. In Côte  d'Ivoire, Law No.  2016-413 of 
15 June 2016 on transhumance and the movement of cattle has been adopted by the National 
Assembly. As for Senegal, it has abolished the taxes at the points of sale and relaxed the sanitary 
controls in order to facilitate movements and trade.  
4.2  Mining and energy  
4.17.   All the member States have brought themselves into conformity with the  Extractive 
Industries Transparency Initiative (EITI)11, apart from Benin (which has no mining industry) and 
Guinea -Bissau. This should help to improve the management of mining revenue a nd ensure that 
there is greater transparency in the awarding of contracts, and that mechanisms are put in place 
to manage mining income so that it benefits the population as a whole. Unfortunately, the 
management of small -scale mining operations and, in pa rticular, panning for gold lies outside the 
control of the EITI, despite the fact that exports of gold – mostly the product of non -industrial 
mining – account for one fifth of the Union's total exports (Table 4.2), with disastrous human and 
environmental c onsequences. The community Mining Code was being revised in 2017 in order to 
take these concerns into account.  
4.18.   Between 2010 and 2015, gold exports increased strongly, whereas exports of petroleum 
products (crude) fell heavily; this performance is attributa ble, in particular, to the fall in Ivorian 
exports of crude products. Exports of refined petroleum products have continued to increase; they 
come mainly from Côte d'Ivoire and, to a lesser extent, Senegal, whose refinery processes 
imported crude products.  
Table 4.2 Trade in the principal mineral products  
(€ million)  
 2005  2010  2015  
Imports of mineral productsa, of which:  3,514  5,438  6,748  
HS 2710 Petroleum oils and oils obtained from bituminous minerals, other than crude  1,138  2,476  3,129  
HS 2709 Petroleum oils and oils obtained from bituminous minerals , crude  1,583  1,617  1,774  
HS 2523 Hydraulic cements  268 460 535 
HS 2711 Petroleum gases and other gaseous hydrocarbons  73 144 231 
HS 3102 Mineral or chemical fertilizers, nitrogenous  82 122 179 
Exports of mineral productsa, of which:  2,950  5,179  7,069  
HS 7108 Gold (including gold plated with platinum), unwrought or in semi -manufactured 
forms, or in powder form  639 2,242  3,744  
                                                
9 Sonhaye, A.S. (2013), " La place de l'élevage pastoral dans l'économie et les  politiques nationales et 
régionales ", Contribution of pastoral livestock to the security and development of the Saharo -Sahelian areas, 
N'Djamena Regional Symposium, 27 -29 May 2013. Viewed at: http://www.pasto -secu-
ndjamena.org/classified/J1 -5-AS.Sonhaye_UEMOA -Elevage_economie_pol_nat__regionales.pdf . 
10 ATP is a project financed by the United States Government through USAID; its object ive is to increase 
the volume and value of West African intra -regional trade in agricultural products.  
11 Online information from the EITI, viewed at: http://eiti.org/fr . WT/TPR/S/362 • WAEMU member countrie s 
 
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   2005  2010  2015  
HS 2710 Petroleum oils and oils obtained from bituminous minerals, other than crude  1,390  1,291  1,632  
HS 2709 Petroleum oils and oils obtained from bituminous minerals, crude  469 878 495 
HS 2612 Uranium or thorium ores and concentrates  120 181 362 
HS 2523 Hydraulic cements  173 290 245 
a See the following HS Chapters: 25, 2618 -19, 2621, 2701 -04, 2706 -08, 2709 -10, 2711 -15, 31,  
3403, 68 -71 (except for 6807, 701911 -19, 701940 -59), and 911310 -20. 
Note:  The following data are missing (as at 29  September  2016):  
 Guinea -Bissau: 2006 -2015; Mali: 2009 and 2013 -2015; Burkina Faso: 2006.  
Source:  WTO Secretariat calculations based on data  from the UNSD Comtrade database.  
4.2.1   Liquid and gaseous hydrocarbons  
4.19.   Most of the energy produced in the region comes from liquid or gaseous hydrocarbons, of 
which the member States are net importers, with the exception, since  2012, of Niger (Chart 4.1). 
As fa r as natural gas is concerned,  all the member States' consumption comes from their 
production. H ydrocarbons account for around 30% of the total value of the member States' 
imports, including 15% for refined products and about 10% for crude products; the sh are of 
imports of refined products has sharply increased, reflecting the serious problems with local 
refining activities. Shortages of gas storage capacity are another constraint on the actors in this 
sector.  
4.20.   One of the solutions envisaged for reducing the  energy deficit in the subregion was to 
increase the generation of electricity by gas -burning power stations by importing natural gas from 
Nigeria. The West African gas pipeline project, begun in 2000 and essentially maritime, was to link 
Lagos (Nigeria) w ith Ghana, with branches to Benin and Togo, and make possible a significant 
increase in these countries' natural gas supplies. As shown in Table 4.2, gas imports have 
increased only very slightly. Although the gas pipeline has a planned capacity of 450  million cubic 
feet, the current flow is insufficient to supply all the countries, much of the gas being used to meet 
the needs of the Lagos region. Consequently, in Benin, Togo and Ghana the power stations are 
short of gas and power cuts are spreading as far as the capitals.12 This gas pipeline is operated by 
a consortium of private multinationals and State -owned enterprises, the Nigerian National 
Petroleum Corporation (25%); Shell, Chevron, the Volta River Authority (16%); the Benin Gas 
Company (2%); and the T ogolese Gas Company (2%).  
4.21.   This energy crisis raises questions with regard to long -term mining development policies 
and, in particular, the role of trade measures in these policies. At present, there is no community 
energy le gislation and the relevant natio nal legislations are dissimilar (see Annexes by country). 
The main trade policy tools in the sector include State holdings in mining projects  (free of charge 
and/or purchased); tax measures (mining royalties, etc.); and consumer subsidies (regulation of 
energy product prices, for example).  
                                                
12 Online information viewed at: http://www.jeuneafrique.com/5519/economie/hydrocarbures -ouest -
africains -ne-comptez -pas- sur-le-pipeline . WT/TPR/S/362 • WAEMU member countrie s 
 
- 65 - 
 
  Chart 4.1 Petroleum trade in the WAEMU countries, 2005, 2010, 2015 and 2016  
(€ billion)  
0.00.20.40.60.81.01.21.41.61.82.0
2005
2010
2015
2016
2005
2010
2015
2005
2010
2015
2005
2010
2015
2005
2010
2015
2005
2010
2015
2016
2005
2010
2015
2016
2005
2010
2015
2016Imports Exports
Benin Burkina 
FasoCôte d'Ivoire Mali Niger Senegal Togo Guinea -
Bissaua
 
Note:  Products of chapters 2709 and 2710 in the Harmonized System (HS).  
a For Guinea -Bissau, WTO Secretariat calculations, based on data taken from Comtrade, mirror 
statistics, UNSD.  
Source:  WTO Secretariat calculations, based on data from th e UNSD Comtrade database.  
4.22.   In particular, the taxation systems for imported petroleum products serve several different 
policy purposes, which might sometimes benefit from being made more consistent: the first is to 
maximize tax revenues, and the second to m aintain affordable consumer prices, generally by 
means of periodic price -setting in accordance with world market prices and an equalization system 
intended, in principle, to ensure a uniform and affordable price (for the population and for 
industry) throug hout national territory. The trade measures employed in the sector are as follows:  
 CET MFN rates of 10% on "white products" (petrol, gas oil) and 5% on "black products" 
(diesel, fuel oil), which can be suspended depending on market conditions;  
 VAT, the rat e of which also varies depending on whether or not there are exemptions in 
place;  
 a specific (non -ad valorem)  excise duty levied on petroleum products, which also varies 
between member States and between products;  
 reference prices maintained for imports;  
 direct and cross subsidies on the consumption of petroleum products, generally by 
means of regulated consumer prices and partial or total exemption from certain taxes on 
these products; and  
 quantitative restrictions and import monopolies.  WT/TPR/S/362 • WAEMU member countrie s 
 
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  4.2.2   Electricity  
4.23.   As poi nted out by UNIDO, the high cost of electrical energy, the difficulties of access and 
power cuts are acting as "a real brake on the competitiveness of the industrial sector".13 To 
extricate themselves from this energy crisis, the member States have envisage d several solutions 
at regional level, as described in a Regional Sustainable Energy Initiative (IRED) published in 2008 
and designed to make it possible to cover all the region's electricity requirements by 2030. The 
IRED programme is based on a four -pronged strategy, namely: (a)  to develop a diversified, 
competitive and sustainable energy supply; (b) to introduce a regional plan for managing electrical 
energy consumption; (c) to speed up the emergence of a West African electricity market; and 
(d) to intro duce a financing mechanism for the energy sector, the Energy Development Fund 
(FDE), intended to support the IRED during its start -up phase. This fund received an initial 
endowment of CFAF 250  billion (€380  million), all of which had been spent on 14 proje cts in 
May 2017.14 
4.24.   In view of the large amount of financing that needs to be raised, the IRED gives priority to 
public -private partnerships for the development of the sector. The gradual establishment of the 
regional market envisaged has improved cooperatio n among the member States and made 
possible several interconnections, for example between Mali and Senegal and between the latter 
country and Mauritania. Progress in establishing independent regulatory bodies with sufficient 
authority in the areas of arbit ration and the management of disputes and differences has been 
slow (see Annexes by country). However, Decision No.  02/2009/CM/UEMOA on the establishment, 
organization and operation of the Regional Committee of Energy Sector Regulators of the WAEMU 
member States provides for national regulatory authorities for the energy sector, as already 
established in Senegal, for example.  
4.25.   The IRED emergency programme is based on three essential components: a programme to 
improve the electrical power supply (thermal gene ration and network interconnection); a regional 
energy -saving  programme that will enable WAEMU to implement energy efficiency measures for 
government services, households and industry, including the distribution of low -energy light bulbs; 
and ensure better  governance of the electrical energy sector in terms of the quality of national 
electricity company management and regulation.  
4.26.   In general, the national electricity markets are too small to attract private investment, 
which makes electrical interconnection between the countries of West Africa essential. Thus, the 
West African Power Pool (WAPP) has been set up, under ECOWAS management, to provide 
electrical interconnection between the countries of the subregion.15 At the moment, the following 
interconnections have still to be established: Senegal -Guinea -Bissau; Burkina Faso -Benin; 
Burkina  Faso-Togo; and Burkina Faso -Mali (in progress). The interconnection of the electrical 
networks of Côte d'Ivoire and Mali has been operational since 2011. Niger is unconnected,  apart 
from a few links with Nigeria.  
4.2.3   Other mining products  
4.27.   Taken together, exports of gold from Burkina Faso, Mali and Niger account for one fifth of 
the Union's total exports. The other main product currently being mined from the Union's subsoil is 
uranium from Niger, which also has important reserves of coal (see Annex on Niger).  
4.28.   The community Mining Code (CMC), adopted by WAEMU on 23  December  2003, was 
designed to provide a common framework for the member States' mining legislations.16 It governs 
                                                
13 UNIDO (2014), " Étude relative à l'Évaluation de l a phase pilote du programme de restructuration et 
de mise à niveau de l'industrie des États membres de l'UEMOA ". Viewed at: 
https://www .unido.org/fileadmin/user_media_upgrade/Resources/Evaluation/RAF_TERAF07001 -PRMN -
UEMOA_2013.pdf . 
14 Directive No.  06/2001/CM/UEMOA harmonizing the taxation of petroleum products within WAEMU, 
viewed at: http://www.uemoa.int/sites/default/files/bibliotheque/pages_ -_dir_06_2001_cm.pdf ; and Decision  
No. 06/2009/CM/UEMOA adopting the WAEMU strategy known as the Regional Sustainable Energy Initiative 
(IRED), viewed at : http://www.uemoa.int/sites/default/files/bibliotheque/decision_06_2009_cm_uemoa.pdf . 
15 Online information from ECOWAPP, viewed at: http://www.ecowapp.org/french/french_home.html . 
16 Regulation No.  18/2003/CM/UEMOA of 23  December  2003. Viewed at: http://www.droit -
afrique.com/upload/doc/uemoa/UEMOA -Code-minier -communautaire -2003.pdf . The Mining Code does not 
cover quarrying activities.  WT/TPR/S/362 • WAEMU member countrie s 
 
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  all the  operations relating to prospection for, exploration, holding, movement, treatment, 
transport, possession, processing and marketing of mineral substances throughout the territory of 
the Union, with the exception of liquid and gaseous hydrocarbons and quarr ying activities. 
Investors may cite the CMC before the national courts and, if the texts diverge, the CMC takes 
precedence over the national mining codes. Under Article 12 of the CMC, the granting of a mining 
title by a member State gives it the right to a  10% share in the mining company's capital free of 
charge. The holders of mining titles are invited to make the maximum possible use of goods and 
services of community origin (Article 14). The benefits of the CMC mainly take the form of customs 
and fiscal concessions (Title 3) offering exemptions from direct and indirect taxes, including 
customs duties on imported inputs and equipment. These exemptions result in substantial losses 
of revenue.  
4.3  Manufacturing sector  
4.29.   Since the adoption of the Union's Common Ind ustrial Policy in 1999, there have been no 
fundamental changes in its "trade policy" component. The promotion of investment and the 
development of the export capacities of the member States remain a core priority.17 Where 
imports are concerned, at ECOWAS le vel the desire for greater protection of the regional market is 
still topical, as evidenced by the 35% fifth tariff band of the CET, which entered into force in 2015 
and is largely intended to protect the agri -food industry, in particular meat and dairy pr oduce 
(Table 3.8). Moreover, the measures taken at the time to revive the industrial subsectors, namely, 
the protection of the domestic market via the degressive protection tax (now abolished) and the 
special import tax, have been supplemented by two new t axes (section  3.1.5).  
4.30.   Another relatively ineffective trade policy measure consists in granting exemption from 
customs duties to goods originating in the ECOWAS area, in order to give them a tariff advantage 
over imports from third countries: around 4,700 i ndustrial or manufactured products from some 
1,000 Union enterprises benefit from admission to the preferential intra -community trade regime 
(Table 3.5). The fact that their number has not increased very rapidly reflects the small number of 
manufacturing b usinesses created annually in the Union. Another reason for the small number of 
new approvals may well be the complexity of the WAEMU rules of origin18, which since 2004 have 
been harmonized with those of ECOWAS19 (section 3.1.3).  
4.31.   In 2013, the ECOWAS Quality  Programme (ECOQUAL Quality Policy) replaced the 
corresponding WAEMU Programme, again with the support of UNIDO and EU financing.20 The 
objective remains to improve industrial governance, make industrial enterprises more competitive, 
and thereby promote exp orts. Since September  2014, the West Africa Quality System Programme 
has been extended to all the West African States and has provided support for 120  primarily 
agri-food exporters in their efforts to bring their products and services into conformity with 
international standards.  
4.32.   A Restructuring and Upgrading Programme (PRMN) was rolled out between 2006 and 2012 
to improve the competitiveness of enterprises by providing technical and financial support, in 
particular with a view to eliminating the tariff pro tection that would result from the entry into force 
of the Economic Partnership Agreements (EPAs) (section  2.3.1). According to a programme 
evaluation, the main constraint on the development of the industrial sector is to be found in the 
                                                
17 Additional Act No.  05/99 adopting the WAEMU common industrial policy. Viewed at:  
http://www.uemoa.int/sites/default/files/bibliotheque/pages_ -_aa0599.pdf . 
18 Additional Protocol No.  III/2001 establishing the WAEMU rules of origin, in force since 
1 January  2003. Viewed at: http://www.uemoa.int/sites/default/files/bibliotheque/pages_ -
_protocole_additionnel_03.pdf . Additional Protocol No.  III/2001 was revised by Additional Protocol 
No. 01/2009/CCEG/UEMOA. Viewed at: 
http://www.uemoa.int/site/default/files/bibliotheque/protocole_add_01_2009_cceg_uemoa.pdf . 
19 The ECOWAS  trade liberal ization scheme has been in force since 1  January  2004; the related rules of 
origin are defined by Protocol No.  A/P/01/03 of 31  January  2003.  
20 Additional Act No.  A/SA.1/02/13 of 28  February  2013, viewed at: 
http://documentation.ecowas.int/download/fr/documents_juridiques/r%C3  per 
centA8glement/actes/ECOQUAL.pdf , as supplemented by Regulation No.  C/REG.19/12/13 of 
17 December  2013 adopting the Sch eme for ECOWAS Regional Quality Infrastructure.  WT/TPR/S/362 • WAEMU member countrie s 
 
- 68 - 
 
  large-scale fraudu lent importation of goods without payment of the duties and taxes in force and 
in disregard of the required quality standards.21 
4.33.   WAEMU has published a new community Craft Industry Code22, which has already been 
transposed into the legislation of some member States.  
4.4  Services sector  
4.4.1   Telecommunication services  
4.34.   Telecommunication and information and communication technology (ICT) services in the 
WAEMU area have been substantially liberalized since the end of the 1990s, by introducing 
competition into the mobile an d internet segments and progressively opening up the wired 
segment. Although the number of wired lines has remained constant, the number of Internet users 
has increased by a factor of five and the number of mobiles by a factor of 20 in the course of the 
last ten years. F ibre-optic technology is being increasingly used in the networks, with a 
corresponding increase in transmission capacities and hence the quality of the service provided. 
The market, especially for mobiles, is dynamic and competitive, with re cent technologies such as 
3G and 4G and 23  operators in the eight member States: t he Orange group (present in 
six countries), MTN (in three), Maroc Telecom & Etisalat (in  four), and Maroc Telecom (in two). 
Recent developments in terms of mergers and take -overs also indicate a sharp increase in 
concentration in the sector. The national competition authorities are responsible for ensuring 
competition, including in the telecommunication market (Table  4.3). 
4.35.   Among recent developments, each of the eight member St ates now has a national 
regulatory authority responsible, in some countries, for granting licences (see Annexes by 
country). The six WAEMU Directives relating to telecommunication and ICT services, adopted by 
the Council of Ministers in 2006, have all been  transposed to the national level since the previous 
trade policy reviews (Table 4.4).  
4.36.   The texts were described in detail in the member States' previous reviews and only the 
recent developments since 2010 are outlined below. In particular, the fourth Direc tive includes the 
universal service obligation, for which purpose it provides for a financing fund to be introduced in 
each of the member States, together with a levy at a maximum rate of 4% to supply the universal 
service fund. The fund has already been s et up in all the memb er States. In Côte d'Ivoire 
(2% levy) and in Burkina Faso, this fund is serving to finance the construction of a national 
backbone. In Togo, the fund is operational: the implementation of "play or pay" appears to have 
been a success.23 
4.37.   The fifth Directive defines the dominant operators and is aimed at harmonizing the 
interconnection tariffs between operators (dominant operators included) within WAEMU. It 
provides member States with a framework for determining common pricing principles fo r 
telecommunication services and for monitoring by the national regulatory authorities. The Directive 
specifies the cases in which the authority may intervene in the determination of tariffs and 
mandates the committees of regulators to establish a common m ethodology for calculating the 
reference costs for fixed telephony and the other main services.  
                                                
21 UNIDO (2014), " Étude relative à l'Évaluation de la phase pilote du programme de restructuration et 
de mise à niveau de l'industrie des États membres de l'UEMOA ". Viewed at: 
https://www.unido.org/fileadmin/user_media_upgrade/Resources/Evaluation/RAF_TERAF07001 -PRMN -
UEMOA_2013.pdf . 
22 Regulation No.  01/2014/CM/UEMOA containing the community Craft Industry Code.  
23 "Play or pay" allows an operator to serve an area identified by the regulator and to deduct the 
investment it makes from its contribution to the universal service fund.  WT/TPR/S/362 • WAEMU member countrie s 
 
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  Table 4.3 Competition in the telecommunication sector, 2008 to 2016  
 Benin 2008/ 
2016  Burkina 
Faso 
2010/ 
2016  Côte 
d'Ivoire 
2008/ 
2016  Guinea - 
Bissau 
2008/ 
2016  Mali 
2008/ 
2016  Niger 
2008/ 
2016  Senegal 
2008/ 
2016  Togo 
2012/ 
2016  
Local service  M/M C n.a./C  M/C P/C M/C P/C M/C 
Domestic long distance service  M/M C P/C M/C P/C M/C P/C M/C 
International long distance 
service  M/M C P/C M/C P/C M/C P/C P/C 
Wireless local loopa
 n.a /M  C P/C C P/C n.a./C  P/C n.a./C  
Data transmission  P C C C C C P C 
DSLb
 M C n.a. C P n.a P C 
Leased linesc
 M P P M P C P C 
Fixed wireless broadbandd
 n.a. C n.a. C P n.a. P C 
Mobile (cell) services  C C P/C P/C P/C C P/C C 
Cable television  n.a. C n.a. C n.a. n.a. P n.a. 
Fixed satellite service  n.a. P n.a. C P n.a. P C 
Internet services  n.a./C  C C C C M/C P/C C 
International gatewayse
 n.a./n.a.  P/C M/C P/C P/C n.a./C  P/C C 
n.a. Not avail able. 
a Enables a telecommunication network and a user to be linked wirelessly.  
b Cable modem: broadband internet services.  
c Point-to-point communication loop reserved by the network operator for the exclusive use of a 
subscriber.  
d Wireless access techno logies that provide faster connections (for example, 2  Mbit/s).  
e Installation allowing electronic communications to be sent and received between the installations of 
a local network and those of another country.  
Note:  M = Monopoly; P = Partial competition ; C = Full competition.  
Source:  ITU World Telecommunication Regulatory Database. Viewed at: http://www.itu.int/ITU -
D/icteye/Default.aspx , updated by the authorities.  
Table 4.4 WAEMU legal texts relating to telecommunications  
Text 
Directive No.  01/2006/CM/UEMOA relating to the harmonization of control and regulation policies in the 
telecommunication sector  
Directive No.  02/2006/CM/UEMOA relating to th e harmonization of regimes applicable to network operators 
and service providers  
Directive No.  03/2006/CM/UEMOA relating to the interconnection of telecommunication networks and services  
Directive No.  04/2006/CM/UEMOA relating to universal service and network performance obligations  
Directive No.  05/2006/CM/UEMOA relating to harmonization of telecommunication tariffs  
Directive No.  06/2006/CM/UEMOA organizing the general framework for cooperation between national 
telecommunication regulators  
Decisio n No.  09/2006/CM/UEMOA establishing the Committee of National Telecommunication Regulators of the 
Member States  
Source:  Information provided by the WAEMU Commission.  
4.38.   Lastly, the sixth Directive organizes cooperation between national regulatory authorities , 
which should aim for the convergence of standards with a view to ensuring, in particular, network 
security and interoperability and the compatibility and mutual recognition of approvals of 
telecommunication equipment and terminals throughout Union territ ory; coordination in frequency 
planning and allocation and control of the use of the radio -frequency spectrum; alignment of 
national numbering systems; and coordination in collecting the sector's statistical data. This 
Directive establishes a Committee of WAEMU national telecommunication regulators composed of 
the national regulatory authorities of the member States, which has met regularly since 2007. A 
website was in process of being finalized to be ready in 2017. Preliminary drafts of community 
texts rel ating to frequency controls at the borders, to homologation and recognition of terminal 
approvals, and to the harmonization of requests for mobile network services are also in process of 
finalization.  WT/TPR/S/362 • WAEMU member countrie s 
 
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  4.39.   ECOWAS has also been active in carrying out several pro jects with a view to harmonizing 
the telecommunication markets within the Community. Since 2002, it has played a fundamental 
role in the West Africa Telecommunication Regulators Assembly (WATRA ). The members of WATRA 
are the national regulatory authorities  or, where there are no such authorities, the departments 
responsible for regulating telecommunication services.24 In June 2016, the ECOWAS Commission 
issued a call for expressions of interest in a feasibility study on the introduction of free roaming in 
West Africa.  
4.4.2   Transport services  
4.40.   Certain transport services formed the subject of WTO commitments on the part of Benin, 
Côte d'Ivoire, Niger and Senegal under the GATS.25 In practice, in May  2017, maritime transport 
services within, to and from the Union were mainly provided by foreign companies. In the case of 
air transport, competition has sharply increased since 2010. Rail transport is developing. Although 
there are still restrictions with respect to the provision of road transport services, this subsector i s 
predominantly informal in several member States. In 2009, the WAEMU Commission drew up a 
regional transport facilitation programme involving all the stakeholders.26 The National Inter -State 
Road Transport and Transit Facilitation Committees  continued work ing to improve the regulation of 
transport operations and thus make it possible to reduce their cost and improve their safety and 
reliability;27 the institutional base is the Traffic Flow Observatory, an administrative agency of the 
member States' ministrie s of transport.  
4.4.2.1   Airport and air transport services  
4.41.   The creation of a single African air transport market, as envisaged by the Yamoussoukro 
Decision of 1988, considerably liberalized intra -African air transport, helping to improve 
connections between Africa n countries and regions and make the air transport companies more 
viable, while promoting business, trade and tourism, as well as intra -African cultural exchanges.28 
Since the signing of the Yamoussoukro Ministerial Declaration (YD) in 1988 and the Decision  
relating to the implementation of the Declaration29, all restrictions on the granting of rights up to 
the fifth freedom of the air have been abolished in traffic between the member countries of the 
African Union, as far as African national companies are co ncerned.30 
4.42.   The YD introduces a "community ownership clause" which ensures that in a member State 
of the African Union the companies of any other member State of the Union are accorded the same 
treatment as a national company of the member in question. It en visages a similar regime for 
scheduled and unscheduled flights (passengers and all cargo).31 Any company, whether wholly or 
majority held by foreign capital or interests, can benefit from the advantages of the YD if it meets 
the eligibility requirements, in  particular that of having its headquarters, its central administration 
and its principal place of business physically located in the signatory State concerned.32 The YD 
also prohibits anticompetitive behaviour in respect of tariff regulation and provides f or 
multidesignation.  
4.43.   The member States went further in terms of liberalization by also opening up the seventh, 
eighth and ninth freedoms to competition. A 2002 community regulation liberalized the access of 
                                                
24 Online information viewed at: http://smsi.francophonie.org/IMG/pdf/harmonisation -telecom.pdf . 
25 I-TIP database. Viewed at: http://i -tip.wto.org/services/SearchResultGats.aspx . 
26 Online information viewed at: 
http://www.uemoa.int/sites/default/files/bibliotheque/decision_39_2009_cm_uemoa.pdf . 
27 Order No.  040 MT/CAB of 10  February  2010 amending Order No.  55 of 19  February  2008 establishing 
the National Inter-State Road Transport and Transit Facilitation Committee , in conformity with Decision 
No. 16/2005/CM/UEMOA on the establishment, organization and operation of the Technical Moni toring 
Committee for the elimination of non -tariff barriers in the WAEMU area.  
28 Speech by Ms  Dipuo Peters, South African Minister for Transport, Conference of African Transport 
Ministers, 21  January  2015. Viewed at: http://www.financialafrik.com/2015/01/22/lua -preconise -un-marche -
unique -du-transport -aerien/#.V_J3PohEnTA . 
29 The Decision was taken under Article 10 of the Treaty of Abuja establishing the African Economic 
Community; it was signed in July  2000 and has been in force since 12  August  2002. Under its Article 2, the 
Decision takes precedence over all non -conforming b ilateral and multilater al air transport agreements.  
30 That is, the right for an airline to carry passengers, freight and mail between two States parties other 
than the State party in which it is licensed.  
31 WTO document S/C/ W/270/Add.2 of 28  September  2007. 
32 Article 6.9 of the Decision.  WT/TPR/S/362 • WAEMU member countrie s 
 
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  the Union's air carriers to intra -community air l inks without limitation on frequency or capacity.33 
This allows an air carrier belonging to one of the member States to fly between two  other member 
States or within a member State. The implementation of this provision has facilitated the 
development of new  operators such as ASKY International, with a fleet of nine  regional and 
medium -haul aircraft, and Air Côte d'Ivoire, with a fleet of 12 medium - and long -haul commercial 
aircraft. The legal texts concerning trade in air transport services are listed below  (Table 4.5).  
Table 4.5 Community legal texts concerning air transport, 2010  
Text Description  
Regulation No.  06/2002/CM/UEMOA on air carrier 
approval within WAEMU  Determining the conditions for obtaining air c arrier approval.  
Regulation No.024/2002/CM/UEMOA  Determining the conditions of access of WAEMU air carriers to 
intra-community air links.  
Decision No.  08/2002/CM/UEMOA  Adopting the Common Air Transport Programme.  
Directive No.  05/2002/CM/UEMOA on the f undamental 
principles governing inquiries into civil aviation 
accidents and incidents within WAEMU  Aimed at improving air safety by facilitating the diligent 
performance of technical investigations whose sole purpose is 
to prevent accidents or incidents.  
Directive No.  01/2004/CM/UEMOA  Aimed at providing the civil aviation administrations of the 
WAEMU member States with an appropriate legal status for 
fulfilling their civil aviation regulatory and monitoring 
obligations, primarily as regards security and sa fety. 
Regulation No.  07/2005/CM/UEMOA on civil aircraft 
airworthiness certificates  Establishes the conditions for issuing and renewing civil 
aircraft airworthiness certificates.  
Decision No.  13/2005/CM/UEMOA  Establishes a community mechanism for supervis ing civil 
aviation safety in the WAEMU member States (COSCAP).  
Decision No.  15/2006/CM/UEMOA  Aimed at creating a regional control and coordination 
committee and adopting a community legal framework for 
market access, air carrier licensing and the common a viation 
agreement.  
Regulation No.  08/2013/CM/UEMOA  Contains the community Civil Aviation Code of the WAEMU 
member States, which covers most of the areas of the 
Internal Civil Aviation  Convention (Chicago Convention 
establishing the ICAO).  
Source:  Online information from WAEMU, viewed at: http://www.uemoa.int . 
4.44.   The member States are all members of the International Civil Aviation Organization (ICAO), 
the African Civil Aviation Commission (AFCAC), and the Agency for the S afety of Air Navigation in 
Africa and Madagascar (ASECNA).34 The AFCAC was established by the African Union  to settle 
questions relating to a single African sky and to traffic rights, under the YD.35 Its current priorities 
include managing the liberalized si ngle air transport market in Africa and reducing the risks of 
accidents related with air transport in the continent. Within the framework of the Common Air 
Transport Programme, the WAEMU Commission has also provided support for the establishment by 
the Uni on's airlines of a Permanent Council of Air Carriers within the WAEMU area, aimed at 
ensuring cooperation among the main scheduled air carriers in the area.  
4.45.   Intercontinental routes continue to be subject to controls required under bilateral 
agreements, whi ch disadvantage both operators and consumers. These routes remain largely in 
the hands of foreign airlines, which account for over 80% of the traffic.36 However, a few African 
operators, including Ethiopian Airlines and Kenya  Airways, have successfully take n up these 
challenges.  
4.46.   Pursuant to other agreements concluded under the aegis of the ICAO, airline transport 
between the WAEMU member States and the other African countries is still organized by means of 
route -sharing agreements between the national airlin es and the foreign companies of the countries 
served. A "horizontal agreement" between the WAEMU Commission and the European Union  (EU) 
was signed on 30  November  2009 in order to introduce a community designation clause into the 
                                                
33 Regulation No.  24/2002/CM/UEMOA determining the conditions of access of WAEMU air carriers to 
intra-community air links. Viewed at: http://www.uemoa.int/sites/default/files/bibliotheque/pages_ -
_reglement_24_2002_cm_uemoa.pdf . 
34 Online information from ASECNA, viewed at: http://www.asecna.aero/asecna_adm inistrations.html . 
35 Online information viewed at : http://www.afcac.org . 
36 Online information viewed at: 
http://www.proparco.fr/jahia/webdav/site/proparco/shared/PORTAILS/Secteur_prive_developpement/PDF/SPD
24/REVUE_SPD_24_F R.pdf . WT/TPR/S/362 • WAEMU member countrie s 
 
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  aviation agreements between  the member States and those of the EU.37 The agreement replaces 
certain provisions of the 47 existing bilateral agreements relating to air transport services 
concluded between the EU Member States and WAEMU member countries.38 In particular, Article 2 
replaces the nationality restrictions contained in the traditional designation clauses with a 
community designation clause that allows all community carriers to benefit from the right of 
establishment. Thus, any WAEMU or EU company may henceforth operate a link  between an 
EU member country and a WAEMU member State provided that one of the 47  bilateral agreements 
is in force between the two countries served. Member States are required to incorporate the 
provisions of the agreement into the bilateral agreements th ey negotiate with EU  Member States. 
The implementation of this agreement faces various difficulties. Senegal has indicated to the 
WAEMU Commission that it is not applying the horizontal agreement and would like to have it 
reviewed.  
4.47.   According to the WAEMU C ommission, the causes of the high air tariffs, which are reducing 
the potential demand for air transport services, include the heavy fiscal pressure due to the 
multiplication of taxes, particularly non -aviation charges on the air transport documents, and t he 
rise in the cost of aviation fuel.39 
4.48.   A WAEMU community directive has, in principle, liberalized access to the ground -handling 
market and put an end to the corresponding legal monopolies to be found in most of the Union's 
airports.40 However, in practice, de facto  ground -handling monopolies continue to exist in most of 
the member States (see Annexes by country). In two of the member States, ground -handling is 
still entrusted to public agencies, as distinct from the other six member States, which have 
entrus ted the provision of ground -handling services at their international airports to a private 
commercial company. No member State has set up the users committee envisaged by the 
Directive, which had a consultative role with respect to the tariffs applied to g round -handling 
services and equality of treatment for users.  
4.49.   The 2004 Directive on the legal status of civil aviation administrations (Table 4.5)41 is now 
being implemented by all the member States, Burkina Faso having set up a National Civil Aviation 
Agenc y. 
4.4.2.2   Port and maritime transport services  
4.50.   In general, the main world (foreign) suppliers of maritime transport services dominate the 
subregional market, apart from cabotage which, in principle, is reserved for local enterprises, 
although there seem to be num erous departures from this rule.  
4.51.   For more than a decade, port transit procedures within the Union have been one of the 
WAEMU Commission's concerns. The objective of a study commissioned in 2002 had been to make 
them function more smoothly .42 The study set o ut from the finding that the subregional ports are 
developing within an ill -adapted institutional environment, a difficult fiscal and regulatory 
framework, and a limited and poorly performing logistical system and proposed a priority action 
programme desig ned to lighten, simplify and harmonize the administrative procedures and make 
                                                
37 Online information from the European Union, "International Aviation: Status of aviation relations by 
country: UEMOA", viewed at: http://ec.europa. eu/transport/air/ international_aviation/country 
_index/uemoa_en.htm . See also: http://eur -lex.europa.eu/legal -
content/FR/TXT/PDF/?uri=CELEX:22010A0306(01)&f rom=FR . 
38 Proposed Council decision relating to the conclusion of the agreement between the European Union 
and the West African Economic and Monetary Union on certain aspects of air transport services. Viewed at: 
http://eur -lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:52008PC0463(02):FR:HTML . 
39 On average, fuel costs for an airline are 36 % of its total costs. In Africa, this percentage varies 
between 45 % and 55 % Source: " Revue Secteur privé et développement ", Proparco Magazine, No.  24, 
June 2016.  
40 Directive No.  01/2003/CM/UEMOA. Viewed at: 
http://www.uemoa.int/actes/2003/directive_01_2 003_cm.htm . 
41 Directive No.  01/2004/CM/UEMOA on the status of the civil aviation administrations of the WAEMU 
member States. The other WAEMU member States to have implemented the Directive are Benin, 
Guinea -Bissau, Mali and Togo; implementation  is in prog ress in the other member States. Viewed at: 
http://www.uemoa.int/actes/2004/CM/DIR_01_2004_CM.htm . 
42 WAEMU Commission (2002), " Programme de simplification et d'harmonisation des procédure s 
administratives et de transit portuaire au sein de l'UEMOA  ". Viewed at: 
http://www.uemoa.int/sites/default/files/bibliotheque/rec022002progtransitport.pdf . WT/TPR/S/362 • WAEMU member countrie s 
 
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  the ports of the Union cheaper and more efficient. I n particular, the study emphasized the need to 
accede to and implement the principal international conventions on the simplifi cation and 
facilitation of port procedures (Table  4.6). 
Table 4.6 Ratification of the maritime conventions by the member States, May  2017  
Convention/country  
Benin  
Burkina 
Faso  
Côte 
d'Ivoire  
Guinea -
Bissau  
Mali 
Niger  
Senegal  
Togo  
FAL Convention  Yes No Yes Yes n/a n/a Yes No 
Customs Convention on Containers, 1972  No n/a No No n/a n/a No No 
International Convention on the Harmonization of Frontier  
Controls of Goods, 1982  No No No No n/a n/a No No 
New York Conv ention on Transit Trade of Landlocked States  No Yes No No Yes Yes Yes No 
Kyoto Convention  No No Yes No No n.a. Yes No 
SOLAS Convention for the safety of life at sea,  
Dec. 2002 (ISPS and IMDG Codes)  n.a. n/a Yes n.a. n/a n/a n.a. n.a. 
MARPOL Convention (on prevention of pollution)  n.a. n.a. Yes n.a. n.a. n.a. n.a. n.a. 
COLREG Convention (collision regulations)  n.a. n/a Yes n.a. n/a n/a n.a. n.a. 
n.a. Not available.  
n/a Not applicable.  
Source:  WTO Secretariat, on the basis of information provided by the  authorities.  
4.52.   A 2008 community regulation is aimed specifically at establishing competition between 
maritime transport companies and improving the efficiency of the ports of the WAEMU member 
States.43 This text confirms the principle of free access to inter national maritime transport 
services, on a non -discriminatory basis and subject to reciprocity. Thus, community and foreign 
shipowners are subject to the same operating conditions on leaving or entering a Union port and 
when arriving from or departing for third countries. On the other hand, according to the text, only 
community shipowners are authorized to provide internal and/or intra -community maritime 
transport services (national or regional cabotage).  
4.53.   Under this regulation, community and foreign shipown ers providing international transport 
services must pay a fee for traffic rights, the proceeds of which are supposed to be used to build 
up national funds and a regional fund for the development of the Union's maritime subsector. In 
practice, this fee gene rally goes uncollected by the member States. Nevertheless, the African ports 
continue to be places where goods being loaded and unloaded are heavily taxed. Examples of this 
are the fees collected by the National Shippers' Councils responsible for the elect ronic cargo 
tracking note (BESC) and the shipowner dues collected by some member States (see Annexes by 
country).  
4.54.   Conferences or groupings of shipowners that serve the same routes and have concluded 
amongst themselves agreements on tariffs, traffic, and th e organization of services, with a view to 
restricting competition have been illegal, to and from EU ports, since 2008. In most of the member 
States, however, the legislation allowing liner conferences has not been repealed, in particular the 
United Nation s Convention on a Code of Conduct for Liner Conferences of 1974, which entered into 
force in 1983, and the United Nations Convention on the Carriage of Goods by Sea of 1978 
(Hamburg Rules), which entered into force in 1992.  
4.55.   Recently, concessions to interna tional private terminal operators, in particular operators 
affiliated with shipping lines, have made it possible to refit ports in the region and have helped to 
improve port services (see Annexes by country). However, in some WAEMU member States, the 
separ ation between the port authority responsible for regulation and the entity charged with 
commercial operations has not yet been fully established.  
4.56.   Suppliers of port services – pilots, tug operators, ship chandlers – are also the subject of a 
WAEMU Directive44 aimed at introducing trade facilitation measures within the ports in order to 
reduce transhipment times. This Directive facilitates the implementation of the Common Maritime 
Subsector Development Programme; harmonizes the actions of the various public an d private 
                                                
43 Regulation No.  02/2008/CM/UEMOA on maritime transport within WAEMU. Viewed at: 
http://www.uemoa.int/actualite/2008/CM28032008/Reglement_02_2008_CM_UEMOA.pdf . 
44 Directive No.  03/2008/CM/UEMOA on suppliers of port services within WAEMU.  WT/TPR/S/362 • WAEMU member countrie s 
 
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  institutions involved in the maritime subsector; and establishes a harmonized institutional 
framework for the subsector, including port security and safety matters.45 This Directive has not 
yet been transposed into all the member States' national legislation (see Annexes by country).  
4.4.2.3   Land transport services  
4.57.   Because of the weakness of the rail and crucial river transport systems, road freight 
transport services play an important role in the free movement of goods within WAEMU and 
ECOWAS. Both bodies  have been working since 2003 to reduce the numerous obstacles, which 
include restrictive national road transport regulations and bilateral market -sharing agreements 
(Table 4.7) which, to a large extent, are preventing economies of scale and productivity i ncreases 
that could result in better market access for new private businesses in the member States. 
Cabotage (road transport from one point to another within the same member State) is generally 
prohibited for all foreign enterprises, including those of ano ther member State.  
4.58.   Access to the profession of interstate carrier is no longer reserved, in principle, for WAEMU 
nationals but also extends to ECOWAS nationals, although this provision is not being applied in all 
the member States. Rules on the sharing of road freight (1/3 -2/3) between the countries of origin 
and destination remain in force, but appear to be becoming fewer. Moreover, in some member 
States, the freight offices still manage their transport rights on a first come, first served basis: 
each driv er registers and waits his turn to carry a load. This system doubly discourages 
competition by keeping inefficient carriers active. Table 4.7 shows some of the legislation that 
would need to be revised in order genuinely to promote the expansion of road tr ansport in the 
Union.  
Table 4.7 Texts containing restrictions on access to the WAEMU road transport market, 
2017  
Entity  Text 
ECOWAS  Convention regulating inter -State road transportation between ECOWAS 
member States, signed at Cotonou on 29  May 1982 
ECOWAS  ECOWAS Convention relating to inter -State road transit of goods (TRIE) of 1982  
Burkina Faso, Benin, 
Côte d'Ivoire, Niger and Togo  1970 Niamey Convention regulating road transport  
Niger, Togo  1975 Abidjan P rotocol on inter -State road transport  
Benin, Burkina  Faso, Niger  Decree No.  79-109 of 15  May 1979 regulating road transport in the Republic of 
Benin  
Decree No.  2000-399 of 17  August  2000 revising Decree No.  79-240 
establishing the procedures for the app lication of Ordinance No.  79-49 of 
13 September  1979 regulating and sharing out cargoes to or from the Republic 
of Benin  
Bilateral road transport agreement between Benin and Niger, New York, 
13 October  1977 
Cooperation agreement on transport and transit between Burkina Faso and the 
Republic of Benin, Cotonou, 13  September  1990 
Order No.  001/MTPT/DC/DTT of 8  January  1996 regulating the sharing of road 
freight between Beninese and third -country carriers  
Interministerial Order No.  055/MDCTTP -PR/DC/SG/CTT/DGT T/DERC/SER of 
2007 prohibiting the public transport of passengers and goods in the Republic of 
Benin by vehicles in transit  
Burkina Faso  Decree No.  2014-683/PRES/PM/MIDT/MEF/MATS/MICA of 1  August  2014 
establishing the categories of road transport and the  requirements for practising 
as a haulier  
Burkina Faso, Côte d'Ivoire  Ordinance No.  2000-67 of 9  February  2000 
Cooperation agreement between Burkina Faso and the Republic of Côte d'Ivoire 
on maritime transport and transit, signed on 14  October  1989, prov iding for 
freight sharing on the basis of 2/3 for Burkina Faso and 1/3 for Côte d'Ivoire  
Mali Bilateral road transport and transit agreements with coastal or land -locked 
neighbouring countries, in particular with Côte d'Ivoire, Senegal, Togo, Ghana, 
Guine a, Mauritania, Benin, Burkina Faso, Niger, Gambia, Algeria and Tunisia  
                                                
45 Directive No.  04/2008/CM/UEMOA of 28  March  2008 setting up a harmonized institutional framework 
for the maritime subsector within WAEMU. Viewed at: 
http://www.uemoa.int/Documents/Actes/Directive_04_2008_CM_UEMOA.pdf . WT/TPR/S/362 • WAEMU member countrie s 
 
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  Entity  Text 
Niger  Order No.  09/MT/DTT -MF of 13  February  2007 establishing the procedures for 
the removal of freight from Niger in the transit ports   
Decree No.  2010-733/PCSRD/MTT/A of 4  November  2010 determining the 
conditions for overland transport of strategic products and the conditions of 
access to mining and hydrocarbon sites  
Senegal  Law No.  2003-04 of 27  May 2003 on land transport policy and organization; and 
its implementing decree  
Agreem ent with Morocco concerning the international road transport of 
passengers and goods, signed at Dakar on 16  March  2013 
Togo, Burkina  Faso Framework cooperation agreement on maritime transport and transit between 
Burkina Faso and the Togolese Republic, sig ned at Lomé on 14  September  1990 
Source:  WTO Secretariat.  
4.4.3   Insurance services  
4.59.   The insurance market in the WAEMU region remains modest, largely because of its 
population's lack of purchasing power, but it is growing strongly in some member States, in 
partic ular thanks to "mobile" bancassurance. It mainly consists of majority foreign -owned 
insurance groups, either European (AXA, Allianz) or African (NSIA, SAHAM SUNU, SAAR). On 
31 December  2016, the membership of the Federation of African National Insurance Co mpanies 
(FANAF), established in 1973, consisted of 194 insurance companies, including 51 life, 119  non-life 
and 18 reinsurance companies, four motor -vehicle guarantee funds and one surety company, 
operating in 29 countries.  
4.60.   Only Côte d'Ivoire and Senegal h ave undertaken commitments in respect of insurance under 
the GATS46. These commitments reflect the provisions of the Insurance Code of the member 
States of the Inter -African Conference on Insurance Markets (CIMA), created in 1992 within the 
franc zone, whic h establishes the framework regulations for all direct non -marine insurance 
activities in 14 African countries, including the member States.47 By and large, the member States 
have not undertaken to open up insurance services for risks located in their respe ctive countries, 
either to international competition or even to competition from insurers situated in other member 
States.  
4.61.   The CIMA Code requires enterprises (including foreign enterprises) operating in the member 
States to insure all their local risks wit h companies registered in the domestic market in which 
they operate. This restrictive legal regime has had limited success, without really improving the 
efficiency and competitiveness of the services offered. The Code requires that any ceding of 
reinsuranc e abroad, involving more than 50% (75% pre -201648) of a risk concerning a person, 
good or liability on the territory of a member State, with the exception of certain branches, be 
subject to the authorization of the minister responsible for insurance (Articl es 308 and 328 of the 
CIMA Code). However, this percentage does not include the 15% share which insurance companies 
must mandatorily cede, as a priority, to the CICA -RE, or that mandatorily ceded to Africa -Re (5%), 
both multilateral reinsurance enterprises  to which the CIMA member States belong.  
4.62.   In practice, it is probable that the commitments under cover of reinsurance are much 
greater than those of the fronting insurers, thereby transferring abroad the actual coverage of 
numerous risks located in the CIMA  area, in particular the major petroleum and mining risks. 
Several companies appear to be practising fronting for a large proportion of major industrial and 
commercial risks, thus placing these risks at high premiums outside the CIMA area, despite the 
fact that the regulations impose domiciliation of the insurance in the country in which the risk is 
located.  
                                                
46 See the WTO I -TIP database. Viewed at: http://i -
tip.wto.org/services/GATS_Detail.aspx/?id=19341&sector_path=0000700043 . 
47 Treaty signed on 10  July 1992 at Yaoundé by the 14 Member States: Benin, Burkina Faso, Cameroon, 
Central African Republic, Comoros, Congo, Côte d'Ivoire, Gabon, Equatorial Guinea, Mali, Niger, Senegal, Chad 
and Togo. The Comoros have never ratified and Guinea -Bissau acceded later. The Code was viewed at: 
http://www.ressources -
actuarielles.net/EXT/ISFA/blogAK.nsf/dx/Code%20CIMA%202014.pdf/$file/Code%20CIMA%202014.pdf . 
48 Regulation No.  005/CIMA /PCMA/CE/2016 amending and supplementing the provisions of Article 308 
of the Insurance Code on direct insurance abro ad. Viewed at: http://fanaf.org/article_ressources/file/2016 -
04_Reglement_005.PDF . WT/TPR/S/362 • WAEMU member countrie s 
 
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  4.63.   The only compulsory insurance under the CIMA Code is third -party motor vehicle insurance. 
However, the Code provides for member countries to make other  types of insurance compulsory, 
as is the case in several countries with import insurance. The CIMA Code also envisages a 
specialization principle according to which one and the same company cannot simultaneously 
provide life and non -life insurance service s.49 
4.64.   The Code provides for insurance premiums to be determined freely by the companies. 
However, a minimum premium for (compulsory) third -party motor vehicle insurance is set by the 
governments of the member countries, then validated by the Regional Insuran ce Supervisory 
Commission  (CRCA), the regulatory body for the sector.  
4.65.   The Council of Insurance Ministers (CMA) is the CIMA's governing body. In accordance with 
the Code, national insurance directorates have been established in each of the countries and 
charged with applying the decisions and recommendations of the CRCA. They authorize the 
exercise of the profession of insurance intermediary and oversee the mission of the technical 
experts.  
4.66.   The CRCA plays a part in ensuring that the sector remains healthy, i n particular by seeing to 
it that only sound enterprises continue to be approved. For example, between September  1995 
and December  2007, 19 insurance companies saw their approvals withdrawn by the CRCA, 
followed by eight others between 2007 and December  2016 (including six in Côte d'Ivoire). Since 
2007, 41  new companies have been approved in the member States, including ten in Senegal, 
eight in Côte d'Ivoire, six  in Benin, Burkina Faso and Mali, three in Niger and two in Togo.  
4.67.   In order to reduce the substan tial arrears in premiums, since 2011 an amendment to 
Article  13 of the CIMA Code has prohibited the issuing of insurance on credit, which should enable 
the companies to settle claims more promptly. This new provision means that insurance cover will 
cease i f the premiums are not paid.50 
4.68.   In March  2016, the CMA raised the minimum amount of equity capital that insurance 
companies (both domestic and foreign) must deposit in an approved local bank from CFAF 1  billion 
to CFAF 5  billion (€7.6  million), except for companies approved before that d ate, which have 
three  years to reach the new level; the initial capital requirement for mutuals was raised from 
CFAF 800 million to CFAF 1  billion in March  2016.  
4.69.   In the countries covered by the CIMA Code, in the absence of an express waiver from the 
Minist er responsible for insurance, it is forbidden to take out direct insurance from a foreign 
company that has not been approved at national level. In practice, the ministries responsible for 
insurance grant ad hoc authorizations to one or more unapproved ente rprises to enter into 
association with one or more approved insurance companies to insure particular risks or categories 
of risk.  
4.70.   Resident companies are not allowed to provide non -residents with insurance services. Under 
the Code, contracts to insure peopl e, property or liabilities within a member country must be 
signed with companies approved for the purpose in the country in question. In general, domestic 
and foreign companies are not authorized to resort to their own "captive" insurance companies to 
cover social risks abroad.  
4.71.   In 1982, ECOWAS introduced a common insurance -liability scheme for transit and transport 
operations. This system, known as the ECOWAS Brown Card, makes it possible to manage 
cross-border claims in connection with the third -party moto r insurance of engine -propelled land 
vehicles.  
4.72.   The distribution of insurance in the CIMA area is characterized by the heavy preponderance 
of the network of intermediaries (brokers, general agents). About 300 brokers and 600 general 
agents operate formally  in this market, and their production accounts for around 60% of the 
turnover of the companies, all branches combined. Brokerage in the CIMA area is dominated by 
                                                
49 Article 326 of the CIMA Code.  
50 Regulation No.  001/CIMA/PCMA/PCE/2011 of 11  April 2011. V iewed at: 
http://fanaf.org/file/upload/2011__Bulletin -Officiel_CIMA__13eme_edition.pdf . WT/TPR/S/362 • WAEMU member countrie s 
 
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  foreign brokers (Gras Savoye, Marsh, Ascoma, Aon, etc.).51 Persons exercising the profession of  
insurance broker or agent must be nationals of a CIMA member State or of a third State that 
grants corresponding reciprocity to CIMA States and hold a resident's card.  
4.73.   Brokerage companies, brokers and general agents must, at any time, be able to produce 
evidence of financial security equivalent to at least CFAF 10  million (around €15,000, Article  525 of 
the Code). The CIMA Code (Article 533) provides for the Minister responsible for insurance to 
approve brokers at national level and to draw up, update and make public a list of brokers for 
submission to the CRCA. The Minister establishes and annually updates the list of approved 
brokers in the member State in question.  
4.4.4   Banking and other financial services  
4.74.   The practice of banking in WAEMU is governed by provi sions that relate both to the member 
States' respective national legislation and to community law (in particular, the Convention 
establishing the Banking Commission, the prudential regulations, and the framework law 
containing the banking regulations of 1  April 201052), as well as to international conventions 
(recommendations of the Basel Committee) and international treaties such as the WTO provisions 
and the OHADA Treaty. Among the member States, only Benin, Côte d'Ivoire and Senegal entered 
into specific commitments on financial services (excluding insurance) under the GATS in 1994.53 
4.75.   Recent developments include the simultaneous transposition of the regulatory provisions of 
"Basel II" and "Basel III".54 The BCEAO and the WAMU Banking Commission (Union Moneta ry 
Treaty) are responsible for these regulations, as well as for the oversight and prudential 
monitoring of the banks and financial institutions, performed individually in each of the member 
States. In addition , Decision No.  014/24/06/2016/CM/UMOA on the s upervision on a consolidated 
basis of the parent -company credit institutions and finance companies within the WAMU, provides 
for the consolidated prudential monitoring of the institutions concerned. Decision No.  357/11/2016 
instituted the revised Banking C hart of Accounts. The BCEAO and the WAMU Banking Commission, 
in accordance with their powers, are respectively responsible for defining the procedures for 
implementing these decisions and for organizing and monitoring credit institutions.  
4.76.   Under the WAMU re gulations, access to the financial services market (excluding insurance) 
by foreign or domestic providers, requires a commercial presence established under the domestic 
law of the member State in which the establishment wishes to operate. In March  2015, in  order to 
improve the soundness of credit institutions, the WAMU Council of Ministers raised their minimum 
capital thresholds, fixed respectively at CFAF 10  billion for banks (€15.2  million) and CFAF 3  billion 
(€4.6  million) for financial institutions of a  banking nature, as from 1  July 2015. A two -year grace 
period was granted to enable non -conforming institutions to bring themselves into conformity.  
4.77.   Pursuant to the single approval procedure, a credit institution that has obtained approval in 
a WAMU member  State may open branches and/or subsidiaries in one or more other member 
States, each capitalized with at least CFAF 10  billion, after authorization by the regulatory 
authority.  
4.78.   Under Article 25 of the law containing the banking regulations, no one may dir ect, 
administer or manage a bank or financial establishment or one of their agencies, if they are not 
nationals of a WAMU member country, unless they have been allowed assimilation to nationals 
under an establishment agreement, which has been the case in s ome member States. Individual 
exemptions from this rule are often granted; foreign managers who have obtained a waiver to 
work in a given country of the Union no longer need to apply for one when they change company 
or country; however, they must obtain a new waiver if there is a change in their duties.   
                                                
51 Diarra M. (2013), La distribution de l'assurance dans la zone CIMA: quels modèles pour demain  ?, 
Ecole nationale d'assurance. Viewed at: 
http://www.enass.fr/PDF/travaux_recherche/MBA_ENASS_2013_DIARRA_Assurance -zone-Cima.pdf . 
52 Online information from the BCEAO, viewed at: http://www.bceao.int/IMG/pdf/loi.pdf . 
53 See WTO I -TIP database. Viewed at: http://i -
tip.wto.org/services/GATS_Detail.aspx/?id=19341&sector_path=0000700043 . 
54 Decision No.  013/24/06/2016/CM/UMOA of the WAMU Council of Ministers of 24  June 2016.  WT/TPR/S/362 • WAEMU member countrie s 
 
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  4.79.   Microfinance, which alone is able to provide access to credit for farmers and small 
businesses that unable to obtain loans through the traditional banking system, has continued to 
develop. The microfinance institutions are generally savings and loan cooperatives; these 
decentralized financial systems (DFS) are covered by common regulations within the Union.55 The 
DFS institutions are exempt from all direct or indirect taxes, charges or fees relating to their 
savings and lending operations. The management nationality clauses are the same as those for 
banks; there is no minimum capital requirement or restriction concerning the nationality of the 
holders of DFS capital. In S eptember  2016, deposits totalled nearly  CFAF 1,060  billion 
(€1.62  billion), for around 17  million members or customers.56 
4.80.   Established in 1996, the West African Regional Securities Exchange (BRVM) and the Central 
Depository/Settlement Bank  (DC/BR) are central components of the regional financial market with 
headquarters in Abidjan.57 On 31  December  2016, the funds raised on the financial market totalled 
CFAF 6,044  billion (€9.2  billion), nearly half of which consisted of bonds issued by the member 
States (section 1.2). The BRVM and the DC/BR are th e concessionnaires of a community public 
service established by WAEMU. They are organized in the form of public limited companies, whose 
capital is shared out between the commercial operators, the regional financial institutions and the 
member States (13%) . 
4.81.   The Regional Council for Public Savings and Financial Markets (CREPMF) regulates the 
BRVM, approves participants and oversees its operation; it authorizes the issuing of securities 
placed on the BRVM.58 In each member State the BRVM has a national  branch office (ANB) . No 
security issued outside WAMU by a private or public entity or a UCITS n ot resident in the Union 
may be listed on the BRVM.59 
4.82.   The management and intermediation companies are the main drivers of this market. They 
benefit from the exclusive ri ght to trade in the securities quoted on the Exchange and hold most of 
the securities for the account of their clients. They are set up as public limited companies not 
subject to the banking regulations. Their capital may be held by nationals of non -WAEMU 
countries.  
4.83.   Two WAEMU directives deal with the harmonization of taxation of securities and investment 
companies in the member States.60 The two have been implemented only in Benin and Togo. The 
Directive applicable to securities is intended to harmonize the taxation of income from securities 
and the services provided by approved intermediaries on the WAEMU regional financial market. It 
also provides for the adoption of fiscal incentives for the development of the regional financial 
market, in order to encoura ge the expansion of stock market transactions, offer businesses an 
alternative means of financing, and thus promote increased economic investment in the Union. 
The Directive harmonizing the taxation applicable to fixed -capital investment companies is 
intended to harmonize the taxes and charges applicable to these enterprises and the taxes payable 
on the income of enterprises having their head offices in one of the WAEMU member States. 
According to the Commission, fixed -capital investment companies  play an i mportant part in the 
financing of small and medium -sized businesses.  
4.4.5   Professional and business services  
4.84.   Professional services have formed the subject of several WAEMU Commission regulations 
(Table 4.8). These texts deal with free movement and the establish ment of approved professionals 
who are WAEMU nationals within the community area. In 2013, WAEMU issued a directive with a 
view to harmonizing the rules governing the exercise of the profession of architect in the member 
                                                
55 See BCEAO (2011), " Recueil des textes légaux et réglementaires régissant  les systèmes financiers 
décentralisés de l'UMOA ". Viewed at: http://www.bceao.int/IMG/pdf/recueil -des-textes -legaux -et-
reglementaires -regissant -les-sfd-de-lumoa.pdf . 
56 See BCEAO, viewed at: http://www.bceao.int/Situation -de-la-microfinance -2016.html . 
57 Online information from the BRVM, viewed at: http://www.brvm.org . 
58 Online information from the BRVM, viewed at: http://www.crepmf.org . 
59 Not resident is taken to mean natural persons with their principal centre of interest outside the Union 
and legal persons with their establishment situated outside the Union.  
60 Directives No.  02/2010/CM/UEMOA and No.  02/2011/CM/UEMOA harmonizing the taxation applicable 
to securities in the WAEMU Member States and to fixed -capital investment companies, respective ly. Viewed at : 
http://www.uemoa.int/sites/default/files/bibliotheque/directive_02_2010_cm_uemoa.pdf ; and at: 
http://www.uemoa.int/sites/default/files/bibliotheque/directive_02_2011_cm_uemoa.pdf . WT/TPR/S/362 • WAEMU member countrie s 
 
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  States. Under the GATS , only Benin,  Côte d'Ivoire and Senegal have entered into a few limited 
commitments with regard to business services, while Côte d'Ivoire and Senegal have also 
undertaken a few with regard to professional services.61 
Table 4.8 Implementation of regulations on professional services by the member States, 
2017  
 Benin  Burkina 
Faso  Côte 
d'Ivoire  Guinea -
Bissau  Mali Niger  Senegal  Togo  
Regulation No.  05/2006/CM/UEMOA, adopted on 
2 May 2006, relating to the free movement and 
establi shment of chartered accountants and 
certified public accountants within the WAEMU 
area Yes Yes Yes Yes Yes Yes Yes Yes 
Regulation No.  01/2009/CM/UEMOA, adopted on 
27 March  2009, establishing a Permanent Council 
of the Accountancy Profession in the Union  Yes Yes Yes Yes Yes Yes Yes Yes 
Regulation No.  02/2009/CM/UEMOA, adopted on 
27 March  2009, establishing a West African 
Accountancy Council in the Union  Yes Yes Yes Yes Yes Yes Yes Yes 
Directive No.  02/97/CM/UEMOA, adopted on 
28 September  1997, establishin g a National Order 
of Chartered Accountants and Certified Public 
Accountants (ONECCA) in the member States of 
the Union  Yes No Yes No No No Yes Yes 
Directive No.  03/97/CM/UEMOA, adopted on 
28 November  1997, establishing a National 
Accountancy Council in t he member States of the 
Union  Yes Yes Yes No No No Yes No 
Directive No.  04/97/CM/UEMOA, adopted on 
28 November  1997, adopting a legal regime of 
Approved Management Centres (CGA) in the 
member States of the Union  Yes Yes Yes No No No Yes Yes 
Directive No.  04/2009/CM/UEMOA, adopted on 
27 March  2009, instituting a single window for the 
deposit of financial statements (GUDEF)  Yes Yes Yes No No No Yes Yes 
Special accounting rules applicable to approved 
participants in the WAEMU regional financial 
market, anne x to Regulation 
No. 09/2006/CM/UEMOA  Yes Yes Yes Yes Yes Yes Yes Yes 
Regulation No.  10/2006/CM/UEMOA of 
25 July 2006 relating to the free movement of 
lawyers  No Yes No No No No No No 
Regulation No.  05/CM/UEMOA relating to 
harmonization of the rules gover ning the 
profession of lawyer  n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. 
Directive No.  06/2005/CM/UEMOA of 
16 December  2005 relating to the free movement 
of physicians who are nationals of the Union  No Yes No No No No No No 
Directive No.  07/2005/CM/UEMOA re lating to the 
free movement of architects who are nationals of 
the Union  n.a. Yes Yes n.a. n.a. n.a. n.a. n.a. 
Directive No.  06/2008/CM/UEMOA relating to the 
free movement and establishment of pharmacists 
who are nationals of the Union  No Yes No No No No No No 
Directive No.  07/2008/CM/UEMOA relating to the 
free movement of dental surgeons who are 
nationals of the Union  No Yes No No No No No No 
n.a. Not available.  
Note:  Yes: Community text entirely implemented.  
 No: Community text not entirely implemented . 
Source:  WAEMU  Commission.  
4.4.5.1   Legal services  
4.85.   A new regulation relating to harmonization of the rules governing the profession of lawyer 
entered into force in the WAEMU area in 2015.62 The new regulation establishes uniform standards 
                                                
61 See WTO I -TIP database. Viewed at: http://i -
tip.wto.org/services/GATS_Detail.aspx/?id=19341&sector_path=0000700043 . 
62 Regulation No.  05/CM/UEMOA relating to harmonization of the rules governing the profession of 
lawyer.  WT/TPR/S/362 • WAEMU member countrie s 
 
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  for the exercise of the pr ofession and aims to reduce the legal and administrative barriers to the 
effective use by lawyers of their rights under the WAEMU Treaty. A 2006 regulation had already 
provided for free movement and freedom of establishment for lawyers within the Union, bu t had 
encountered difficulties in connection with its implementation.  
4.4.5.2   Accountancy services  
4.86.   Where accountancy services are concerned, since 1998 enterprises established in the 
OHADA member countries have been required to present their balance sheets and fin ancial 
statements on the basis of the frame of reference provided by the West African Accounting System 
(SYSCOA).63 In 2017, SYSCOA was in force in all the member States. Regulation 
No. 05/CM/UEMOA of 28  June 2013 amended SYSCOA and incorporated into the sy stem certain 
international accounting rules, in particular those of the International Financial Reporting 
Standards (IFRS). Financial institutions (mainly the banks) draw up their balance sheets on the 
basis of the Banking Chart of Accounts, whereas the in surance companies keep their accounts on 
the basis of the Code of the Inter -African Conference on Social Welfare (CIPRES).  
4.87.   Since 2009, all the annual financial statements of businesses and organizations have had to 
be deposited at a single window for the d eposit of financial statements (GUDEF, Table 4.8), in 
order to combat fraud in the form of manipulation of accounting documents. This Directive is being 
partially implemented in most of the member States, which have set up a wholly or partially 
functional GUDEF.  
4.88.   Community regulations overseen by the Permanent Council of the Accountancy Profession 
require the certification of the financial statements of companies with share capital (which mainly 
comprise public limited companies) by professionals enrolled in  the Tables of the National Order of 
Chartered Accountants and Certified Public Accountants (ONECCA) in the community area. Under 
these community regulations, only auditors duly enrolled in the ONECCA tables of each member 
State are authorized to certify t he financial statements. According to the Commission, chartered 
accountants and auditors do not need to be member State nationals to offer their services in the 
Union.  
4.89.   With a view to bringing informal sector enterprises into the fold of legal economic oper ators, 
the Commission has provided for a new type of accountancy professional services. These are the 
services supplied by the professionals of the Approved Management Centres (CGA), which work 
mainly with informal sector entrepreneurs, providing them with  the accounting assistance they 
need to create SMEs in the Union. The keeping of accounts by CGA professionals is also regulated 
by the SYSCOA, which has provided a minimal system of cash -based accounting. According to the 
Commission, texts adopted within the framework of national finance laws also grant tax reductions 
in favour of CGA members. Apart from Guinea -Bissau, all the member States have CGAs. The CGA 
professionals must be member State nationals.  
4.90.   The National Accountancy Councils are, in principle,  responsible for verifying the effective 
application of the accountancy standards in force in the WAEMU area. The GUDEF must verify that 
the financial statements have been properly drawn up in a single copy by the national enterprises 
and that they are act ually based on the accounting standards in force in the Union. ONECCA 
makes sure that the financial statements have been attested and certified by professionals 
authorized for the purpose.  
4.4.6   Tourism  
4.91.   WAEMU has made the development of tourism one of its stated  priorities, having decided to 
work towards making the Union a major centre for tourism development in Africa. Nevertheless, 
on 31  December  2015, the number of tourist arrivals throughout the territory of the Union during 
the preceding year was only 2.2  million, that is 6% less than in 2014, mainly due to the security 
crisis in the region and the Ebola epidemic in West Africa. However, earnings increased thanks to 
the dynamism of the intra -community tourism market, which made it possible to improve the 
occupancy rates for hotels and other forms of accommodation despite the decline in non -regional 
international arrivals.  
                                                
63 The SYSCOA was adopted by means of Regulation No.  04/97/CM/UEMOA of 20  December  1996. It 
entered into force in the WAEMU area on 1  January  1998.  WT/TPR/S/362 • WAEMU member countrie s 
 
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  4.92.   The sector is generally open to foreign investment; it is also one of the only sectors for 
which the WAEMU member States made commitments at  the WTO in 1994 under the GATS. A 
WAEMU Regional Tourism Development Programme (PRDTOUR)64 was launched in 2011, with the 
aim of harmonizing the regulatory framework for tourism activities and professions in the 
community area, adopting common rules for cl assifying tourist accommodation, building the 
capacity of the actors in the sector and supporting investment in tourism infrastructure. The cost 
of implementing the programme over the period 2011 -2020 is estimated at CFAF 161  billion 
(€246  million).  
4.93.   The se ctor is broadly subject to the general 18% level of VAT (19% in Niger), which gives 
rise to recurrent complaints from stakeholders. In 2011, taking advantage of the possibilities 
offered by a WAEMU Commission directive on reduced VAT, Senegal brought the r ate of VAT on 
tourism activities down to 10%. Moreover, there is a tourism promotion tax in place in the WAEMU 
countries, but the rate and criteria have not been harmonized among the member States. The 
sector is also subject to the business tax and the ove rnight stay tax, at non -harmonized rates. The 
sector's professionals consider that taxation drives up the cost of stays, which adversely affects 
the competitiveness of WAEMU as a destination compared with other competing destinations in 
North and South Afr ica. 
4.94.   The development of tourism is also encountering numerous environmental problems which 
are threatening natural resources; these problems mostly stem from non -sustainable resource 
exploitation practices. For example, the beaches of Benin, Côte  d'Ivoire and Togo are often 
covered with oil and detritus from ships being cleaned out off the coast. In this connection, Benin, 
Côte d'Ivoire, Guinea -Bissau, Senegal and Togo signed and ratified the Abidjan Convention in 
March  1981. This Convention is aimed at sol ving the common ecological problems of the 
22 coastal member States.65 The Regional Coordination Unit in Abidjan is charged with 
coordinating the various technical activities of the Action Plan, un der the supervision of the 
UNEP  Regional Office for Africa.66 
4.95.   In order to facilitate regional movements, ECOWAS nationals are exempt from entry visas in 
all the Community countries, including the WAEMU countries (section 2.2.3). In order to encourage 
regional tourism, the member States also undertook to facilitate t he movement and stay of 
non-WAEMU nationals in the WAEMU area by means of a single visa.67 Thus, any visa issued by a 
member State to persons who are not nationals of the Union should be accepted in the other 
member States of the Union, thereby enabling the  visa holders to move about freely within 
community territory. According to the Commission, these provisions are still in process of being 
drawn up.  
                                                
64 Online information viewed at: 
http://www.uemoa.int/Documents/Actes/Annexe_Dec_11 _2010_CM_UEMOA.pdf . 
65 Convention for Cooperation in the Protection, Management and Development of the Marine and 
Coastal Environment of the Atlantic Coast of the West, Central and Southern Africa Region, adopted at Abidjan  
in 1981. Viewed at: http://bj.chm -cbd.net/convention/conv -autres/conv -abidjan/texte_Convention -
abidjan.pdf/download/fr -BE/1/texte_Convention -abidjan.pdf . 
66 Online information viewed at: http://abidjanconvention.org . 
67 Regulation No.  06/2009/CM/UEMOA on the mutual recognition of visas issued by WAEMU member 
States. Viewed at: http://www.uemoa.int/actualite/2009/CM26062009/reglement _06_2009_CM_UEMOA.pdf . WT/TPR/S/362 • WAEMU member countrie s 
 
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  5  APPENDIX TABLES  
Table A3. 1 ODC bindings  
Benin  
Bound tariff lines: 2,029 lines  (39.6% of total lines)  
ODCs on these bound lines : 
Share of bound lines for which no ODCs have been specified (therefore bound at zero): 25.8%  
Share of lines for which ODCs have been specified: 13.8%  
 Ad valorem rates of bound ODCs: 19%  
 Non-ad valorem  rates: None  
Names of ODCs : Not specified  
 
Burkina Faso  
Bound tariff lines: 2,038 lines (39.7% of total lines)  
ODCs on these bound lines : 
Share of bound lines for which no ODCs have been specified (therefore bound at zero): 25.9%  
Share of lines for which ODCs  have been specified: 13.8%  
 Ad valorem rates: 50%  
 Non-ad valorem rates: None 
Names of ODCs : Not specified  
 
Côte d'Ivoire  
Bound tariff lines: 1,772 lines (34% of total lines)  
ODCs on these bound lines : 
Share of bound lines for which no ODCs have been spe cified (therefore bound at zero): 23.4%  
Share of lines for which ODCs have been specified: 10.7%  
 Ad valorem rates: 5%; 10%; 15%; 20%; 25%; 30%; 35%; 50%; 55%; and 70%  
 Non-ad valorem  rates (groups of products concerned):  
 CFAF 600/net kg (animal meat)  
 10% + CFAF 10/net kg (potatoes);  
 10% + CFAF 35/net kg (rice);  
 20% + CFAF 5/net kg (rice);  
 CFAF 25/net kg (rice);  
 5% + CFAF 25/net kg (rice);  
 CFAF 110/1.5 kg gross (dairy produce);  
 CFAF 60/1.5 kg gross (dairy produce);  
 25% + CFAF 110/1.5 kg gross (dair y produce);  
 20% + CFAF 2.5 or F 25/bottle, depending on capacity (sugars and fruit juices);  
 20% + CFAF 25 /net kg (sauces and preparations therefor);  
 12.5% + CFAF 25 or F 50/bottle (water);  
 25% + CFAF 12.5, CFAF 25 or CFAF 50/bottle (water);  
 30% + CFA F 2,200/bottle and CFAF 2,200/litre of pure alcohol (LPA) (fermented beverages);  
 30% + CFAF 2,600/bottle and CFAF 2,200/LPA (TSBA) (ethyl alcohol);  
 30% + CFAF 12/half -litre (beer made from malt);  
 30% + CFAF 1,350/litre (wine of fresh grapes);  
 30% + CFA F 500/litre, minimum amount: CFAF 115/litre (vermouth and other wine of fresh grapes);  
 30% + CFAF 77/litre (wine of fresh grapes);  
 30% + CFAF 2,750/kg (cigars); and  
 30% + CFAF 4,750/kg (tobacco and tobacco substitutes)  
Names of ODCs  
Fiscal duty: 15%; 30 % 
Duty on oilseeds (TSO): 20%, 40%  
Duty on non -alcoholic beverages  
TSBA: Duty on alcoholic beverages  
TSPT: Duty on tomato puree  
TSR: Duty on rice  
TST: Duty on tobacco  
 
Guinea -Bissau  
Bound tariff lines: 4,944 lines (97.7% of total lines)  
ODCs on these boun d lines : 
Share of bound lines for which no ODCs have been specified (therefore bound at zero): None 
Share of lines for which ODCs have been specified: 97.7%  
 Ad valorem  rates: 25%; 48,3%; 50%; and 80%  
 Non-ad valorem  rates: None 
Names of ODCs : Not specifie d 
 WT/TPR/S/362 • WAEMU member countrie s 
 
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  Mali 
Bound tariff lines: 2,092 lines (40.6% of total lines)  
ODCs on these bound lines : 
Share of bound lines for which no ODCs have been specified (therefore bound at zero): 25.9%  
Share of lines for which ODCs have been specified: 14.7%  
 Ad valorem  rates: 50%  
 Non-ad valorem rates: None  
Names of ODCs : Not specified  
 
Niger  
Bound tariff lines: 4,988 (96.6% of total lines)  
ODCs on these bound lines : 
Share of bound lines for which no ODCs have been specified (therefore bound at zero): 25.1%  
Share of lines f or which ODCs have been specified: 71.5%  
 Ad valorem  rates: 50%  
 Non-ad valorem rates: None  
Names of ODCs : Not specified  
 
Senegal  
Bound tariff lines: 5,084 lines (100% of total lines)  
ODCs on these bound lines : 
Share of bound lines for which no ODCs have been specified (therefore bound at zero): 85.8%  
Share of bound lines for which ODCs have been specified: 14.2%  
 Ad valorem rates: 5%; 15%; 25%; 35%; 37%; 48%; 49%; 61%; and 85%;  
 Non-ad valorem rates: None  
Names of ODCs : Fiscal duty; VAT; customs stamp dut y 
 
Togo  
Bound tariff lines: 701 (13.9% of total lines)  
ODCs on these bound lines : 
Share of bound lines for which no ODCs have been specified (therefore bound at zero): None  
Share of lines for which ODCs have been specified: 13.9%  
 Ad valorem  rates: 3%; an d 4%  
 Non-ad valorem  rates: CFAF 200/indivisible tonne  
Names of ODCs : Statistical tax; toll on maritime freight; customs stamp duty on duties already paid  
 
Note:  The calculations are based on the national tariff line level (HS 2007).  
Source:  WTO Secretari at calculations, based on the Consolidated T ariff Schedules (CTS) database.