RESTRICTED  
  
WT/TPR/S/371  
24 April 2018  
(18-2554) Page: 1/90 
Trade Policy Review Body   
 
 
TRADE POLICY REVIEW  
REPORT BY THE SECRETARIAT  
MAURITANIA  
This report, prepared for the third Trade Policy Review of Mauritania, has been drawn up by the 
WTO Secretariat on its own responsibility. The Secretariat has, as required by the Agreement 
establishing the Trade Policy Review Mechanism (Annex 3 of the Marrakesh Agreement 
Establishing the Wo rld Trade Organization), sought clarification from Mauritania on its trade 
policies and practices.  
 
Any technical questions arising from this report may be address ed to Mr Jacques Degbelo 
(tel.: 022 739 5583), Ms Catherine Hennis -Pierre (tel.: 022 739 5640 ) and Ms Alya Belkhodja 
(tel.: 022 739 5162).  
 
Document WT/TPR/G/371 contains the policy statement submitted by Mauritania.  
 
 
Note: This report is subject to restricted circulation and press embargo until the end of the 
first session of  the meeting of the Trade Policy Review Body on Mauritania. This report was drafted 
in French.  
  WT/TPR/S/371 • Mauritania  
 
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  CONTENTS  
SUMMARY  ................................ ................................ ................................ ........................  6 
1   ECONOMIC ENVIRONMENT  ................................ ................................ ..........................  9 
1.1   Main features of the economy  ................................ ................................ .......................  9 
1.2   Recent economic developments  ................................ ................................ .................... 12 
1.3   Trade and investment trends  ................................ ................................ ....................... 15 
1.3.1    Merchandise trade  ................................ ................................ ................................ ...15 
1.3.2    Trade in services  ................................ ................................ ................................ .....17 
1.3.3    Foreign direct investment  ................................ ................................ ......................... 17 
2   TRADE AND INVESTMENT  REGIMES ................................ ................................ ...........  20 
2.1   Overview  ................................ ................................ ................................ ................... 20 
2.2   Trade policy formulation and objectives  ................................ ................................ ......... 21 
2.3   Trade agreements and arrangements  ................................ ................................ ............ 23 
2.3.1    World Trade Organization  ................................ ................................ ......................... 23 
2.3.2    Regional agreements  ................................ ................................ ................................ 24 
2.3.2.1    Arab Maghreb Union  ................................ ................................ .............................. 24 
2.3.2.2    Economic Community of West African States (ECOWAS)  ................................ ............ 24 
2.3.2.3    Relations with the European Union  ................................ ................................ .......... 25 
2.3.2.4    Relations with the United States of America  ................................ ............................. 25 
2.3.3    Other bilateral trade agreements  ................................ ................................ ............... 26 
2.4   Investment regime  ................................ ................................ ................................ .....26 
2.4.1    Business environment  ................................ ................................ .............................. 26 
2.4.2    New Investment Code  ................................ ................................ .............................. 28 
2.4.3    International investment conventions and agreements  ................................ ................. 30 
3   TRADE POLICIES AND P RACTICES BY MEASURE  ................................ ........................  31 
3.1   Measures directly affecting imports  ................................ ................................ ............... 31 
3.1.1    Customs procedures, valuation and requirements  ................................ ........................ 31 
3.1.2    Rules of origin  ................................ ................................ ................................ ......... 33 
3.1.3   Customs duties  ................................ ................................ ................................ ........ 34 
3.1.3.1    MFN applied tariff  ................................ ................................ ................................ ..34 
3.1.3.2    Bindings  ................................ ................................ ................................ .............. 38 
3.1.3.3    Duty and tax concessions  ................................ ................................ ....................... 39 
3.1.3.4    Tariff preferences  ................................ ................................ ................................ ..41 
3.1.4    Other duties and taxes (ODT) levied exclusively on imports  ................................ .......... 41 
3.1.5    Internal taxes ................................ ................................ ................................ .......... 41 
3.1.5.1    Value added tax (VAT)  ................................ ................................ ........................... 41 
3.1.5.2    Minimum flat -rate tax (IMF)  ................................ ................................ ................... 42 
3.1.5.3    Consumption taxes (excise duties)  ................................ ................................ .......... 42 
3.1.6    Prohibitions, restrictions and import licences  ................................ ............................... 44 
3.1.7    Anti-dumping, countervailing and safeguard measu res ................................ ................. 45 WT/TPR/S/371 • Mauritania  
 
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  3.1.8    Other measures affecting imports  ................................ ................................ .............. 45 
3.2   Measures directly affecting exports  ................................ ................................ ............... 45 
3.2.1    Procedures and requirements  ................................ ................................ .................... 45 
3.2.2    Taxes, charges and levies  ................................ ................................ ......................... 45 
3.2.3    Export prohibitions, licences and controls ................................ ................................ ....45 
3.2.4    Export subsidies and promotion  ................................ ................................ ................. 46 
3.2.5    Export financing, insurance and guarantees  ................................ ................................ 46 
3.3   Measures relating to production and tr ade ................................ ................................ .....47 
3.3.1    Incentives  ................................ ................................ ................................ ............... 47 
3.3.2    Standards and other technical requirements  ................................ ............................... 47 
3.3.2.1    Standards, technical regulations, testin g, certification and accreditation  ...................... 47 
3.3.2.2    Packaging, labelling and marking  ................................ ................................ ............ 48 
3.3.3    Sanitary and phytosanitary measures  ................................ ................................ ......... 48 
3.3.4    Competition policy and price control  ................................ ................................ ........... 50 
3.3.4.1    Competition policy  ................................ ................................ ................................ 50 
3.3.4.2    Price regulation ................................ ................................ ................................ .....51 
3.3.5    State trading, State -owned enterprises and privatization  ................................ .............. 51 
3.3.6    Government procurement  ................................ ................................ ......................... 53 
3.3.7    Intellectual property rights  ................................ ................................ ........................ 56 
4   TRADE POLICIES BY SE CTOR  ................................ ................................ .....................  58 
4.1   Agriculture  ................................ ................................ ................................ ................. 58 
4.1.1    Overview  ................................ ................................ ................................ ................ 58 
4.1.2    Policies by subsector  ................................ ................................ ................................ 61 
4.1.2.1    Rice and wheat, gum arabic  ................................ ................................ ................... 61 
4.1.2.2    Animal farming and products  ................................ ................................ .................. 62 
4.1.2.3    Fisheries  ................................ ................................ ................................ .............. 63 
4.1.2.3.1    Overview  ................................ ................................ ................................ .......... 63 
4.1.2.3.2    International agreements and conventions  ................................ ............................ 64 
4.1.2.3.2.1    Agreement with Senegal  ................................ ................................ .................. 64 
4.1.2.3.2.2    Agreements with the European Union  ................................ ................................ 64 
4.1.2.3.2.3    Agreements with China  ................................ ................................ .................... 65 
4.1.2.3.3    National regulations  ................................ ................................ ............................ 66 
4.1.2.3.4    Fish exports ................................ ................................ ................................ .......67 
4.2   Extractive industries and energy  ................................ ................................ ................... 68 
4.2.1    Upstream sector  ................................ ................................ ................................ ......68 
4.2.2    Downstream sector  ................................ ................................ ................................ ..69 
4.2.2.1    Import, distribution and storage  ................................ ................................ ............. 69 
4.2.2.2    Hydrocarbon taxation and prices  ................................ ................................ ............. 70 
4.2.3    Electricity  ................................ ................................ ................................ ............... 71 
4.2.4    Water  ................................ ................................ ................................ ..................... 72 WT/TPR/S/371 • Mauritania  
 
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  4.3   Other mining products  ................................ ................................ ................................ 72 
4.3.1    Principal products  ................................ ................................ ................................ ....73 
4.3.2    Mining regulations  ................................ ................................ ................................ ...74 
4.4   Manufacturing  ................................ ................................ ................................ ............ 75 
4.4.1    Cement and construction materials  ................................ ................................ ............ 76 
4.4.2    Sugar  ................................ ................................ ................................ ..................... 76 
4.4.3    Other agri -food industries  ................................ ................................ ......................... 77 
4.4.4    Medicines  ................................ ................................ ................................ ............... 77 
4.5   Services  ................................ ................................ ................................ .................... 77 
4.5.1    Overview  ................................ ................................ ................................ ................ 77 
4.5.2    Transport  ................................ ................................ ................................ ................ 78 
4.5.2.1    Road transport  ................................ ................................ ................................ .....78 
4.5.2.2    Maritime transport and port services  ................................ ................................ .......79 
4.5.2.3   Air transport and airport services  ................................ ................................ ............ 80 
4.5.3    Telecommunications services  ................................ ................................ .................... 81 
4.5.4    Postal services  ................................ ................................ ................................ ........ 82 
4.5.5    Insurance  ................................ ................................ ................................ ............... 82 
4.5.6    Banking and other financial services  ................................ ................................ ........... 83 
4.5.7    Tourism  ................................ ................................ ................................ .................. 85 
5   APPENDIX TABLES  ................................ ................................ ................................ .... 87 
 
CHARTS  
 
Chart 1.1 Trends in the Human Development Index, 1990 -2015 ................................ ...............  9 
Chart 1.2 Exchange rate  ................................ ................................ ................................ .....12 
Chart 1.3 Structure of merchandise trade, 2010 and 2016  ................................ ...................... 18 
Chart 1.4 Direction of merchandise trade, 2010 and 2016  ................................ ....................... 19 
Chart 2.1 Trade, 2011 -2016 ................................ ................................ ................................ 25 
Chart 2.2 Most problematic factors for doing business in Mauritania  ................................ ......... 26 
Chart 3.1 Breakdown of applied MFN tariff rates, 2017  ................................ ........................... 35 
Chart 3.2 Applied MFN duty rates, by WTO product group, 2010 and 2017  ................................ 35 
Chart 3.3 Escalation of applied MFN rates, by manufacturing industry, 2017  ............................. 38 
Chart 4.1 Output of main agricultural products  ................................ ................................ ......58 
Chart 4.2 Food products imported by Mauritania, 2008 -2016................................ ................... 60 
Chart 4.3 Rice production, 1990 -2014 ................................ ................................ .................. 61 
Chart 4.4 Iron ore: prices and exports, 2010 -2016 ................................ ................................ 73 
Chart 4.5 Imports of sugar (HS 1701) by Maurit ania, 2011 -2016 ................................ ............. 76 
 WT/TPR/S/371 • Mauritania  
 
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  TABLES  
 
Table 1.1 Basic economic indicators, 2010 -2017 ................................ ................................ ....10 
Table 1.2 Balance of payments, 2010 -2016 ................................ ................................ ........... 15 
Table 2.1 Trade and investment laws and regulations issued since 2011  ................................ ...20 
Table 2.2 Aid -for-Trade commitments for Ma uritania, 2010 -2015 ................................ ............. 23 
Table 3.1 Structure of MFN duties, 2010 and 2017  ................................ ................................ .36 
Table 3.2 Brief analysis of MFN duties, 2010 and 2017  ................................ ........................... 37 
Table 3.3 Number of lines with applied rates higher than the bound rates  ................................ .39 
Table 3.4 Exemptions from th e normal VAT regime  ................................ ................................ 41 
Table 3.5 State revenue, 2011 -2017 ................................ ................................ .................... 43 
Table 3.6 Sanitary requirements at importation and exportation  ................................ .............. 50 
Table 3.7 Some State -owned enterprises with commercial activities, 2016  ................................ 52 
Table 3.8 Government  procurement legislation, 2018  ................................ ............................. 53 
Table 3.9 Government procurement contracts, by award procedure, in numbers and share 
of the tota l, 2012 -2016 ................................ ................................ ................................ ......56 
Table 4.1 Fisheries agreements, 2006 -2019 ................................ ................................ .......... 64 
Table 4.2 Export taxes collected by the SMCP  ................................ ................................ ........ 67 
Table 4.3 Tax expenditures relating to the exemption regimes for VAT, customs duty and 
special taxes, 2013  ................................ ................................ ................................ ............ 70 
Table 4.4 Main taxes and charges under the Mining Code  ................................ ........................ 74 
Table 4.5 Loans granted by Mauritanian banks, 2010 and 2016  ................................ ............... 84 
 
BOXES  
 
Box 1.1 Tax expenditures  ................................ ................................ ................................ ...13 
Box 1.2 Foreign exchange regime  ................................ ................................ ........................ 15 
Box 3.1 Concessions granted to exporters  ................................ ................................ ............. 46 
 
APPENDIX TABLES  
 
Table A 1. 1 Structure of imports, 2010 -2016 ................................ ................................ ......... 87 
Table A1. 2 Structure of exports, 2010 -2016 ................................ ................................ ......... 88 
Table A1. 3 Origin of imports, 2008 -2016 ................................ ................................ ............. 89 
Table A1. 4 Destination of exports, 2010 -2016 ................................ ................................ ......90 
 
 
  WT/TPR/S/371 • Mauritania  
 
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  SUMMARY  
1. Since its second Trade Policy Review (TPR) in 2011, Mauritania has experienced five ye ars of 
steady economic growth at 5 -6% per year, driven by the high world prices for its main export 
products (chiefly iron ore) and massive public investment in the new airport, the extension of the 
port of Nouakchott, and road infrastructure. Average per capita income continued its steep rise, 
reaching close to US$1,500 in 2014. However, unequal distribution of the country's wealth has 
meant that there has been no significant impact on the overall level of poverty among its 
population of 4.3 million. Accor ding to the United Nations, Mauritania remains a least  developed 
country with low human development indices.  
2. Mauritania has managed to maintain a certain macroeconomic stability in spite of the fall in 
world iron ore prices which led to a decrease in expor t revenue and a corresponding fall in fiscal 
revenue, aggravating the trade balance and budget deficits. In order to keep the budget deficit 
under control, Mauritania eliminated most of the subsidies for th e consumption of diesel, 
butane  gas and electricity, purged the government payroll and rationalized tax exemptions. As a 
result, the budget deficit (including grants) fell from its peak at 3.4% of GDP in 2014 to 0.5% of 
GDP in 2016. Coupled with the budgetary reforms, the tightening of the money  supply, among 
other things by halting the Central Bank's financing of budget deficits, helped to bring inflation 
down to 1.6 -2.5% in 2016 -2017, or less than half of the 2011 level.  
3. The rise in fish exports was not enough to compensate the decline in mini ng exports, so that 
the share of exports in GDP decreased from 51% in 2011 to 35% in 2016. Meanwhile, the share of 
imports in GDP decreased more moderately, from 53% to 50% during the period, with little 
change in their structure. The import basket remains  dominated by food products (18%) and 
petroleum products (19%), and Mauritania depends entirely on imports for its fuel supply. 
Although its share has continued to decline, the EU is still Mauritania's main trading partner, 
together with China, the  United Arab Emirates and Switzerland. While regional trade remains 
essentially informal and unrecorded, there has recently been a surge in fish exports to the 
countries of the West  African region, in particular Cote d'Ivoire and Nigeria.  
4. During the period covered  by its third  TPR (2011 -2016),  Mauritania's participation in WTO 
activities was limited . As of March 2018, it had yet to ratify the Trade Facilitation Agreement or the 
Protocol Amending the TRIPS Agreement. It is still behind in submitting a large number o f 
WTO notifications, inter alia  with respect to State-trading enterprises, technical barriers to trade, 
sanitary and phytosanitary measures, and intellectual property rights. WTO technical assistance to 
Mauritania has been hampered by its failure to pay it s contributions.  
5. Mauritania's goods import and export mechanism has been modernized and simplified since 
2011, and import clearance times have been reduced with the adoption, in January 2016, of the 
Automated Customs System ASYCUDA WORLD. The mandatory pre shipment inspection 
programme was abolished in 2014. Thanks to these efforts, it was possible to reduce the import 
and export documentation required , and overall, the procedures were simplified. However, 
Customs does not have a website of its own on which to post the applicable laws and regulations, 
for instance the 2017 Customs Code.  
6. Procedures for the banking domiciliation of imports and exports were also simplified in 2016. 
The exchange rate regime is reportedly about to be reformed with the help of the 
International  Monetary Fund. However, the fact that certain companies are exempted from the 
obligation to repatriate export earnings and therefore have the advantage over the others of 
holding bank accounts abroad to deposit income earned from their activi ties in Mauritania, is 
creating a division within the Mauritanian economy.  
7. Owing to the lack of competition in international trade transactions, Mauritania remains an 
expensive country by regional standards. Hence the need to ensure that the provisions of the 
Commercial Code (as amended in 2015) on competition are properly implemented, particularly 
with respect to State enterprises that have a monopoly on exports or imports in several  sectors of 
the economy. In June  2011, Mauritania introduced new legislati on to make government 
procurement more transparent.  WT/TPR/S/371 • Mauritania  
 
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  8. At the WTO, Mauritania has bound 41% of its tariff lines, namely, all agricultural products 
and 31% of non -agricultural products, at ad valorem  rates ranging from zero to 75%. The simple 
average of bound rates for all of these products is 20.4%, or 38.5% for agricultural products and 
11% for non -agricultural products. A large proportion of agricultural products (85% of all 
agricultural tariff lines) are bound at rates of 25%, 30% and 50%. Higher bound rate s (75%) are 
applied to coffee, tea, maté, spices, cereals, alcoholic and non -alcoholic beverages and tobacco 
products. On the other hand, the applied MFN tariff, ad valorem  on all lines, comprises four rates 
(zero, 5%, 13% and 20%) with an average rate of 12.1% in 2017 (almost identical to 2010). The 
highest tariff rate of 20% applies to about 39% of tariff lines, essentially covering end consumer 
products.  
9. For around 11% of Mauritania's tariff lines, the applied rates exceed the WTO bound rates. 
Moreover, the implementation by Mauritania of the ECOWAS CET, set for January 2019 in the free 
trade agreement concluded as a first stage towards an economic partnership agreement with the 
European Union, would lead to increases for approximately 39% of agricultural  tariff lines, in 
particular fruits, vegetables, plants, and animal products.  
10. Levied exclusively at importation, so -called consumption taxes (excise duties) were 
increased for a number of products. The standard VAT rate was also increased to 16%. Foreign 
goods trucks entering or transiting through Mauritania are taxed as well. Added to these different 
fees are new import taxes on services. Finally, there was a rise in certain export taxes during the 
review period . Indeed, export taxes remain heavy and inclu de a 2% minimum flat rate tax, a 
statistical fee of 1%, and levies on hides, skins and leather; fishery products; and mining products.  
11. Mauritania does not apply any anti -dumping, countervailing or safeguard measures. 
Exporting enterprises benefit from tax and customs concessions. The promotion of fish exports 
benefitted from the modern services of the laboratory of the National Office for Sanitary Inspection 
of Fishery and Aquaculture Products, accredited to international requirements since March 2013. 
On the other hand, the rest of the sanitary legislation for animal products dates back to the 1960s. 
Alignment with international standards would help to ensure the safety of products and to develop 
trade in meat and in hides, skins and leather, where Mauritan ia has definite comparative 
advantages.  
12. At the sectoral level , Mauritania has thus far drawn part of its budgetary revenue 
(approximately 8% of public revenue) from the sale of fishing licences to foreign companies, 
particularly in the framework of agreeme nts with the EU and China. Some 100 freezing or fresh 
fish-processing plants set up in the Nouadhibou free zone and enjoying tax , customs and exchange 
rate benefits, are supplying  an export monopoly whose  export taxes  increased over the  period . 
13. The aim of the regulations in force in the mining and hydrocarbon s sectors is to improve the 
benefits for Mauritania of exploiting its resources. Accordingly, Mauritania introduced a minimum  
free S tate share in the capital of the companies concerned, and a national p reference clause for all 
contracts relating to construction, supply or provision of services. The end of crude oil exports was 
expected in 2017 following the depletion of the only oil field in operation. The importation and 
storage of petroleum products re mains a monopoly with administered prices.  
14. The National Industrial and Mining Company (SNIM), which is 78 % State owned and 
produces mainly iron ore exported in the form of magnetite concentrate, remains the country's 
largest industry, and enjoys a whole ra nge of customs and tax concessions. Foreign presence is 
possible in the mining sector and in particular in the extraction of copper and gold, essentially  
under mining agreements, often in partnership with the SNIM. In 2017, some 60 operators were 
working u nder 64 exploration licences. The shortage of electricity, which is currently thermal and 
whose generation, transmission and distribution is under a State monopoly, is an obstacle to 
industrialization and undermines the objective of processing  the country' s resources, including 
mineral resources.  
15. The numerous plans for agriculture and livestock development have not sufficed to meet the 
stated priority goal of agricultural policy, namely  to increase domestic food production and ensure 
the population's food s ecurity while cutting the import bill. Significant progress has been made, 
however, in rice production, showing that farmers respond rapidly to the appropriate measures. At WT/TPR/S/371 • Mauritania  
 
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  the beginning of 2018, the S tate enterprise SONIMEX, which is responsible for impor ting essential 
foods for the low income population, went into liquidation.  
16. Since 2011, efforts have been made to improve the country's services infrastructure, and to 
a lesser extent, to reform the relevant regulations. Extension work on the port of Nouakc hott has 
led to an increase in  its capacity. After several attempts, Mauritania once again created a new 
majority State-owned airline in 2011, which enjoys many trade benefits.  
17. A new telecommunications law has been enacted  with a view to enhancing competit ion and 
the role of the Regulatory Authority. Meanwhile, the first ACE (Africa Coast to Europe) fibre optic 
cable linking Mauritania to Europe is now operational. The termination rates for international 
telephone calls to Mauritania are set at €0.22/minute, of which € 0.08 goes to the State. In the 
financial sector, new texts were introduced  to improve the external and internal audit of banks 
(but no t insurance companies) , to adopt  the Basel II solvency standards, and to combat money 
laundering.  
 
 WT/TPR/S/371 • Mauritania  
 
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  1  ECONOMIC ENVIRONMENT  
1.1  Main features of the economy  
1.1.  Mauritania is located in north -west Africa, covering an area of 1,031,000 km2 (four fifths of 
which is desert). It has a population of 4.3  million, which is growing vigorously at an annual rate of 
3%. Its human development indicators improved very slightly between 2010 and 2016 
(Chart  1.1), but its overall ranking was 157th out of 176 countries in 2017, compared to 136th out 
of 169 in 2010. Life expectancy at birth is 63 years and the adult literacy rate (individuals aged 
over 15) is 52%. Mauritania thus remains a least developed country (LDC) with low human 
development indices (HDI ), most particularly in terms of education, which hinders its capacity to 
develop its economy and international trade.  
Chart 1.1 Trends in the Human Development Index, 1990 -2015  
Source: UNDP. Viewed at: http://hdr.undp.org/en/data . 
1.2.  The upswing in the world prices of commodities exported by Mauritania, which lasted until 
2013, was followed by a reduction in the average poverty rate, from 45% of the population in 
2008 to 31% in 2014, measured relative to the official poverty threshold defined for that year of 
169,445 old ouguiyas (US$565). Nonetheless, these statistics need to be viewed in the light of 
Mauritania's highly unequal distributions of income and wealth. A  survey of household living 
standards in 2014 revealed that 16.6% of the population were living below the 2014 extreme 
poverty line of 126,035 old ouguiyas (US$420) per year, concentrated particularly in rural areas. 
The modal income level is therefore cer tainly well below the calculated and published mean.  
1.3.  The sharp fall in iron -ore and gold prices after 2013 probably rekindled household poverty, 
and, indirectly, per capita GDP, which had more than doubled from US$541 per year in 2004 to 
US$1,200 in 2010, dropped back below this level in 2017 (Table 1.1). The informal sector – which 
is not directly linked to mining – remains very important, accounting for 75% -80% of total 
employment and around 37% of GDP.  
0.380.440.490.490.50 0.51 0.51 0.510.590.620.65 0.65 0.66 0.66 0.66 0.67
0.180.280.340.350.360.37 0.38 0.380.51 0.510.53 0.53 0.53 0.54 0.54 0.54
0.360.390.470.48 0.490.490.49 0.50
0.100.200.300.400.500.600.70
1990 2000 2010 2011 2012 2013 2014 2015HDI –Mauritania
HDI –Life expectancy
HDI –Education
HDI –Income
HDI –Low human developmentWT/TPR/S/371 • Mauritania  
 
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  Table 1.1 Basic economic indicators, 2010 -2017  
 2010  2011  2012  2013  2014  2015  2016  2017a 
Miscellaneous  
Nominal GDP  
(billions of ouguiyas)  1,197  1,452  1,552  1,696  1,627  1,568  1,673  1,829  
Nominal GDP (US$  million)  4,338  5,166  5,231  5,724  5,392  4,841  4,758  5,125  
Real GDP (annual variation 
(%)) 4.8 4.7 5.8 6.1 5.6 0.8 1.6 3.1 
GDP per capita (US$ at 
current prices)  1,201.8  1,389.7  1,365.8  1,429.2  1,322.1  1,155.5  1,096.3  n.a. 
Unemployment rate (%)  n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. 
Inflation (CPI, variation (%))  6.3 5.6 4.9 4.1 3.5 0.5 1.6 2.5 
Population (million)  3.6 3.7 3.8 3.9 4.1 4.2 4.3 n.a. 
Life expectancy at birth 
(years)  62.0 62.3 62.6 62.8 63.1 63.2 n.a. n.a. 
Adult lit eracy rate (individuals 
over 15  years of age)  n.a. n.a. n.a. n.a. n.a. 52.1 n.a. n.a. 
National accounts at current prices (% of GDP)  
Final consumption  71.2 62.9 67.6 66.2 74.4 81.0 78.0 n.a. 
 Public  19.9 18.1 19.8 19.3 21.4 23.1 21.8 n.a. 
 Private  51.4 44.8 47.8 46.9 53.0 58.0 56.2 n.a. 
Gross fixed capital formation  36.5 37.7 50.3 55.0 54.3 43.7 38.1 n.a. 
Variation in inventories  2.6 5.7 8.5 1.0 -2.1 -5.0 1.5 n.a. 
External balance of goods 
and services  -10.4 -6.4 -26.4 -22.2 -26.6 -19.7 -17.7 n.a. 
 Exports  50.7 56.1 53.0 49.8 39.1 33.7 35.3 n.a. 
 Imports  61.2 62.5 79.5 72.0 65.8 53.4 53.0 n.a. 
Sectoral distribution of GDP at current prices (% of GDP)  
Agriculture, fishing and 
forestry  21.7 18.3 19.7 19.7 24.3 27.3 26.5 24.9 
Agriculture, forestry and 
logging  3.1 1.6 3.4 2.8 3.4 3.9 3.6 3.3 
 Livestock farming  16.6 14.6 14.0 15.1 18.9 21.5 20.7 19.4 
 Fishing  1.9 2.0 2.3 1.8 2.0 1.9 2.3 2.2 
Mining & quarrying  27.1 35.1 28.9 29.4 16.7 10.7 13.6 18.7 
Extraction of petroleum 
products  3.5 3.4 2.6 3.4 4.3 2.3 1.9 2.3 
Extractive industries, other 
than petroleum products  23.6 31.8 26.2 26.0 12.4 8.4 11.7 16.3 
Extraction of metal ores  22.7 31.0 25.4 25.1 11.1 6.9 10.3 14.9 
 Iron 16.6 25.7 18.7 20.8 6.4 1.9 6.1 9.9 
 Gold and copper  6.1 5.3 6.7 4.3 4.7 5.0 4.2 5.0 
Other mining and quarrying  0.9 0.7 0.8 0.9 1.3 1.5 1.4 1.4 
Manufacturing  8.1 7.3 8.1 7.6 9.1 10.2 8.9 8.4 
Production and supply of 
water and electricity  0.5 0.0 -0.2 0.1 0.3 0.3 0.3 0.3 
Other manufacturing  7.6 7.3 8.3 7.5 8.9 9.9 8.6 8.1 
Construction and public 
works  6.4 6.0 7.0 8.2 10.7 8.8 8.6 8.1 
Transport and 
telecommunications  4.8 4.5 5.8 5.2 6.1 6.4 6.1 5.6 
 Transport  1.6 1.6 2.5 1.7 2.4 2.6 2.4 2.3 
 Telecommunications  3.1 2.9 3.3 3.4 3.7 3.8 3.7 3.4 
Commerce  7.7 7.3 8.0 7.6 9.0 9.6 9.5 8.9 
Public administration  10.7 9.7 10.1 9.7 10.7 12.0 11.7 11.2 
Other services  15.3 13.6 14.2 14.2 15.5 17.1 17.3 16.3 
Financial intermediation 
services  -1.8 -1.7 -1.9 -1.5 -2.1 -2.3 -2.2 -2.1 
Public finances (% of GDP)  
Total revenue and grants 
(including oil revenue)  21.9 22.3 24.4 30.1 26.1 29.3 27.8 n.a. 
Non-oil revenue and grants  20.8 20.7 23.0 28.8 24.6 28.5 27.1 n.a. 
Tax receipts (excluding oil)  13.0 12.6 16.1 15.9 17.2 17.2 17.2 n.a. 
Taxes on income and 
profits  3.6 3.8 5.2 5.1 5.8 6.1 5.7 n.a. 
Taxes on goods and 
services, of which:  6.6 6.9 8.6 8.0 8.5 8.3 8.8 n.a. 
  Domestic VAT  1.1 1.2 2.9 2.6 2.4 2.8 2.6 n.a. 
VAT on imports  3.1 3.2 3.6 3.5 3.9 3.8 3.8 n.a. 
Taxes on international 
trade, of which:  1.5 1.5 1.9 1.9 2.3 2.5 2.8 n.a. 
 Imports  1.2 1.3 1.5 1.6 2.0 2.1 2.5 n.a. 
 Other fiscal revenue  1.3 0.5 0.3 0.9 0.4 0.6 0.5 n.a. 
Non-fiscal revenue 
(excluding oil), of which:  6.9 7.6 6.4 12.3 7.2 9.5 8.1 n.a. 
Oil revenue (net)  1.1 1.6 1.4 1.2 1.5 0.8 0.7 n.a. 
Grants  0.8 0.5 0.5 0.7 0.1 1.8 1.9 n.a. 
Expenditures and net loans  22.5 22.3 27.7 25.8 29.5 32.7 28.3 n.a. WT/TPR/S/371 • Mauritania  
 
- 11 - 
 
   2010  2011  2012  2013  2014  2015  2016  2017a 
 Current expenditures, 
of which:  16.8 16.5 18.9 15.8 17.7 18.5 16.6 n.a. 
  Wages and salaries  7.0 6.1 6.1 6.1 6.8 7.6 7.4 n.a. 
Capital expenditure and net 
loans  5.4 5.9 8.8 10.0 11.8 14.0 11.7 n.a. 
Restructuring  and net 
lending  0.3 0.0 0.0 0.0 0.0 0.2 0.0 n.a. 
Non-oil balance, including 
grants (deficit -) -1.7 -1.6 -4.7 3.1 -4.9 -4.3 -1.2 -0.2 
Overall balance; including 
grants (deficit -) -0.6 0.0 -3.3 4.3 -3.4 -3.4 -0.5 n.a. 
Total public debt (% of GDP)  n.a. n.a. n.a. 70.6 80.4 98.4 99.3 n.a. 
External sector  
Ouguiyas per US$ (annual 
average)  275 280 296 300 302 324 352 357 
Real effective exchange rate 
(variation %; - = depreciation)  n.a. -5.1 1.5 1.0 3.3 5.3 -5.9 -2.2 
Nominal effective exchange 
rate 
(variation %; - = depreciation)  n.a. -5.1 -0.9 -0.9 1.5 5.9 -5.9 -2.7 
Gross official reserves 
excluding oil account (end of 
period, US$  million)  287.8  504.5  961.9  996.4  639.1  822.8  824.5  n.a. 
(months of imports of goods 
and services)  2.5 3.7 6.2 5.9 5.0 5.6 5.4 n.a. 
FDI inflows (US$  million)  130.5  588.7  1.388.6  1.125.7  501.0  501.7  271.1  n.a. 
 % of GDP  3.0 11.4 26.5 20.0 9.3 10.4 5.8 n.a. 
Inward FDI stock 
(US$ million)  2,372.2  2,961.0  4,349.6  5,475.2  5,976.3  6.478.4  6,750.0  n.a. 
 % of GDP  54.7 57.3 83.1 97.1 111.2  134.1  143.2  n.a. 
Total external debt 
(US$ million)  n.a. n.a. n.a. 3,770.1  3,856.0  4,291.8  4,407.6  n.a. 
Total foreign debt (% of GDP)  n.a. n.a. n.a. 66 72 89 92 n.a. 
n.a. Not available.  
a Provisional.  
Source:  Statistical information provided by the authorities; Central Bank of Mauritania, Database, viewed at: 
http://www.bcm.mr/index.php ; IMF Country Report No.  17/324, October  2017; IMF, IMF DATA, 
viewed at: http://elibrary -data.imf.org ; UNCTADstat, viewed at: 
http://unctadstat.unctad.org/EN/Index.html ; and United Nations Development Programme, Human 
Developm ent Data (1990 -2015).  
1.4.  Although mining remains the bedrock of the economy, the sector's GDP share fell from 27% 
to 19% between 2010 and 2017 following the fall in prices and depletion of the oil field. Another 
important sector is livestock farming, which ac counts for nearly a fifth of GDP, provides income for 
about one  million people, plays a key role in food security and enables the poorest people in 
particular to accumulate capital.1 Fishing, the products of which are mainly exported, like those of 
the min ing sector (Section 4), became a major driver of the economy in 2010 -2016, while the 
tertiary sector is mainly based on commerce, telecommunications, and public administration.  
1.5.  The national currency is the ouguiya, and the issuing institution is the Centra l Bank of 
Mauritania (BCM).2 In January  2018, the BCM redenominated the currency at a conversion rate of 
1:10 (Chart 1.2).3 According to the International Monetary Fund (IMF), Mauritania also changed its 
exchange rate regime in September  2014, from a "stab ilized arrangement" to a "crawl -like 
arrangement" (see below).4 
                                                
1 Online information viewed at: http://www.banquemondiale.org/fr/country/mauritania/overview . 
2 Mauritania accepted Article VIII of the IMF's Articles of Agreement on 19 July 1999. IMF (2008).  
3 Banknotes in the denominations 5,000, 2,000, 1,000 and 500 old ouguiyas are now worth 500, 200, 
100 and 50 new ouguiyas, respectively. Old and new ouguiya banknotes will coexist for a period of six months, 
until June  2018. Ce ntral Bank of Mauritania (2018), Une ouguiya 10 fois plus forte . Viewed at: 
http://www.bcm.mr/IMG/pdf/brochure_nvlle_ouguiya_ar_fr.pdf . 
4 International Monetary Fund (IMF) (2017), Annual Report on Exchange Arrangements and Exchange 
Restrictions 2016 . Viewed at: https://www.imf.org/en/Publications/Annual -Report -on-Exchange -Arrangements -
and-Exchange -Restrictions/Issues/2017/01/25/Annual -Report -on-Exchange -Arrangements -and-Exchange -
Restrictions -2016-43741 . WT/TPR/S/371 • Mauritania  
 
- 12 - 
 
  Chart 1.2 Exchange rate , 2010 -2017  
 
Note: Annual average rates for 2010 and 2016. Estimate for March  2018.  
Source:  IMF DATA, viewed at: http://elibrary -data.imf.org ; and Central Bank of Mauritania.  
1.6.  Another key feature of the Mauritanian economy is its large US$4.4  billion external public 
debt, which had grown to 87.8% of GDP by 2016 partly because the latter shrank during the 
period (Table 1.1). Debt service, at more than US$150  million per year, represents a growing 
foreign -currency expense for the State. In addition, its "passive" debt with Kuwait, contracted in 
the 1970s, amounted to US$900  million i n 2016 and is said to be under renegotiation.5 
Mauritania's debt has not been evaluated by the major rating agencies.  
1.2  Recent economic developments  
1.7.  Although the Mauritanian economy grew strongly in 2010 -2014, thanks to the high prices 
received for its mineral exports, per capita income rose less than proportionately (Table 1.1) and 
actually fell in nominal terms in 2015 and 2016. During the rapid -growth years, exports of goods 
and services fell from 51% to 39% of GDP, before slipping further to 35% of G DP in 2016 
(Table  1.1). Over the same period, the import share of GDP rose from 61% to 72% before 
dropping back to 53%. Since 2011 -2012, public investment has more than doubled, contributing 
strongly to growth until 2014. The results include a new airport,  a port expansion, and the creation 
of 4,000  km of asphalted roads, plus a programme of dirt roads.  
1.8.  The collapse of iron -ore prices in 2014 increased the budget deficit in that year and the next 
(Table 1.1), to which the authorities responded rapidly with fiscal rebalancing measures in 2016, 
which were maintained in 2017. In particular, the formula for automatically adjusting the price of 
diesel to world prices, adopted in 2012, was not implemented in 2015 and 2016 as the world price 
plummeted. Subsidies to  the State -owned electricity utility were discontinued in 2015 as the audit 
of water and electricity bills was intensified to eliminate estimated or erroneous billing. In 2017, 
the butane gas subsidy bill was reduced by 2  billion ouguiyas without any effec t on prices.  
1.9.  In terms of personnel expenses, the campaign to purge the government payroll, which began 
in 2016, made it possible to eliminate improper or unjustified payments. The Government has also 
maintained its freeze on public -sector pay and ongoing c ontrol of staffing. The overall deficit was 
almost eliminated in 2017 (Table 1.1).  
1.10.   The authorities have launched efforts to reform fiscal policy and strengthen the tax 
administration. They are also working with the IMF to modernize corporate income tax wit h a view 
to increasing revenue and formalizing the economy. With assistance from the World Bank, they 
                                                
5 IMF (2017), Islamic Republic of Mauritania: 2017 Article IV Consultation . Viewed at: 
http://www.imf.org/~/media/Files/Publications/CR/2017/French/cr17324f.ashx . 
275.89 (2010)
352.94 (2016)354.35 
(Dec. 2017)
35.24 (Jan. 2018)365.85 (2010)389.93 (2016)419.40 (Dec. 2017)
42.97 (Jan. 2018)
05010015020025030035040045001-1004-1007-1010-1001-1104-1107-1110-1101-1204-1207-1210-1201-1304-1307-1310-1301-1404-1407-1410-1401-1504-1507-1510-1501-1604-1607-1610-1601-1704-1707-1710-1703-18UM/US$ UM/€Old ouguiyaNew
ouguiya WT/TPR/S/371 • Mauritania  
 
- 13 - 
 
  have also started to create a register of tax exemptions (or tax expenditures) and have 
undertaken to publish them and eliminate those that are ineffectiv e and distorting. The ratio of 
total tax expenditures to total tax receipts was 58% in 2013 (Box 1.1 ).6 
Box 1.1 Tax expenditures  
A study carried out in collaboration with the various relevant divisions of the Ministry of Finance and funded by 
German cooperation through its Good Governance Programme, identified 224 tax expenditure measures in 
2013. These took the form of total or partial, temporary or definitive exemption, reductions, flat -rate taxation, 
allowan ces, deductions or liquidity facilities. These measures are found both in the ordinary -law regime (the 
General Tax Code and the Customs Code) and in special exemption regimes. They mainly concern indirect 
taxes (117 measures out of a total of 224), 42 of w hich relate to customs duties and 28 to value  added tax 
(VAT).  
 
Under the exemption regimes, most of the measures derive from the mining and hydrocarbons codes or the 
Free Zone Law, or else from special schemes to support specific segments of the private s ector (urban 
transport) or public sector (agriculture, energy, health, education and fishing). The measures identified mainly 
benefit businesses (52%). Tax expenditures arising from ordinary -law measures and exemption regimes have 
been valued at 136  billion old ouguiyas for 2013 (about US$450  million), half of which relates to VAT, customs 
duties and other ordinary taxes.  
 
The study recommended rationalizing tax expenditures and monitoring them more closely. Its proposals 
included an evaluation of the fisca l and customs impacts of the mining and petroleum codes and ways to make 
them as compatible as possible with tax revenue mobilization policies; and application of the regulations 
governing VAT refunds by ensuring fulfilment of the following requirements: ( i) ensure VAT neutrality for 
businesses; (ii) limit the scope of exemptions, while leaving the management and monitoring of tax 
expenditures exclusively to the tax administration bodies (Directorate -General of Taxes (DGI) and 
Directorate -General of Customs  (DGD)); and (iii) improve the synergy between these administrations and the 
respective technical departments (mines, hydrocarbons, fisheries).  
 
A Tax Expenditure Commission has been created in the fisheries, mining and hydrocarbons sectors. IMF 
technical assistance is being provided for a report on tax expenditures in these areas, to be included as an 
annex to each budget law. Although it appears that the annual tax expenditure reports were appended to the 
2014, 2015 and 2016 budget laws, it was impossible  to obtain copies.  
Source:  WTO Secretariat, on the basis of information contained in the Good Governance Programme, 
Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH (German agency for 
international cooperation), March  2015.  
1.11.   On the revenu e side, the Government has continued to gradually introduce a tax 
registration number (NIF) to improve tax collection among taxpayers, but the tax system as a 
whole remains cumbersome, complex and likely to discourage t axpayers and investors 
(Section  2.4.1 ).7 For example, repatriated dividends and profits are subject to a tax surcharge of 
10%, and the top rate of personal income tax is 40%. Moreover, the 2013 Finance Law introduced 
a new 15% withholding tax on income from the sale of services in Mauritania by foreign companies 
and non -resident individuals.  
1.12.   The institutional framework governing monetary policy has not changed much since the 
January  2007 reform and the passing of new legislation regulating the charter of the Central Bank 
of Mauritania (BCM).8 Maintaining price stability remains the BCM's main mission, which was 
successfully pursued during the review period, as the inflation rate dropped to 1.6% in 2016. In 
the following year, however, the rate climbed back to 2.5% owing to rising food prices.  
1.13.   Mauritania's main banking law also dates from 2007.9 Under the BCM Charter (Article 73 of 
Law No. 2007 -007 on the BCM Charter), central bank assistance to the State must not exceed 5% 
of the previous year's public revenue. In 2013, an agreement was signed t o consolidate the BCM's 
claims on the State, authorizing the latter to take over credits owed to the central bank by certain 
                                                
6 Online information vie wed at: https://www.giz.de/en/downloads/giz2013 -fr-potrait -des-depenses -
fiscales -en-Mauritanie.pdf . 
7 For overviews of mining taxation, see: https://eiti.org/fr/implementing_country/36#tax -and-legal-
framework . 
8 Ordinance No.  004/07 of 12  January  2007 on the BCM Charter. For a review of monetary policy in 
Mauritania see: http://www.bcm.mr/IMG/pdf/la_politique_monetaire_en_mauritani e.pdf. 
9 Ordinance No.  020/07 of 13  March  2007 on the regulations governing credit institutions. Viewed at: 
http://www.bcm.m r/IMG/pdf/ordonnance_no_2007_020_portant_reglementation_des_etablissements_de_cred
it_version_fr.pdf . WT/TPR/S/371 • Mauritania  
 
- 14 - 
 
  public entities benefiting from a State guarantee, in particular the National Import -Export 
Company (SONIMEX), which went into liqu idation in 2018) and two financial institutions 
(PROCAPEC and Crédit Agricole). These receivables amount to 153  billion old ouguiyas 
(US$437  million).10 
1.14.   Unsterilized interventions on the foreign exchange market and the issuance or retirement of 
treasury bil ls are the main tools of monetary policy. The BCM has held its key interest rate at 9% 
since 2010, and has kept the required reserves ratio unchanged at 7% since 2007. The maximum 
commercial bank lending rate ("taux effectif global")  also remained unchange d at 17% in 
2010-2016. The weighted average interest rate on bank credit dropped from 15.1% in 2012 to 
11.1% in 2013, before stabilizing around 12% in 2015 -2017.  
1.15.   Having been introduced in January  2007, the "stabilization arrangement" for the 
ouguiya -dollar  exchange rate lasted until September  2014, when depreciation against the dollar 
gathered pace (Chart 1.2).11 Considering the 2010 -2017 period as a whole, the domestic currency 
depreciated at an average rate of about 4% per year. The official foreign exchan ge market is open 
only to primary banks acting on their own account or on their clients' behalf, and to the BCM which 
is the main supplier of foreign exchange; transactions relate only to amounts denominated in 
US dollars and euros. The interbank market re mains embryonic.  
1.16.   The BCM uses a daily (Monday to Thursday) auction mechanism to recycle a portion of 
foreign exchange export earnings12, in particular those earned by the two main State -owned firms, 
mainly from the extraction of iron ore and the fishing ind ustry (Section 4). As the central bank 
"fixes" the exchange rate at the time of the auction, it thus influences both the exchange rate and 
the quantity of foreign exchange placed on the market. Alongside this, a system of 
over-the-counter direct sales to p rivate or public operators, generally at the Government's 
behest13, reportedly operated until mid -2016. According to the BCM, however, these direct sales 
have been discontinued. According to the IMF, lack of foreign exchange – especially for imports – 
is a chronic problem, and the BCM had to intervene massively on the foreign exchange market in 
2016 and 2017 to mitigate the shortage.  
1.17.   Mauritania's foreign exchange regulations, which were previously problematic for 
international operators, were simplified in 2016 (Box 1.2).14 Firms and individuals can open foreign 
currency accounts with local banks; but foreign -currency use is restricted.15 Fishing companies, or 
firms with a hydrocarbon exploration -production contract, and their foreign suppliers, may hold 
bank accounts abroad to deposit income earned from their activities in Mauritania, including the 
sale of hydrocarbons, and to make payments to their foreign -based suppliers.16 Nonetheless, this 
situation is likely to create a division within the Mauritanian econ omy between firms that enjoy 
assisted access to foreign banks and full control over their export earnings, and those that do not.  
                                                
10 Central Bank of Mauritania (2017), Rapport d'audit des états financiers arrêtés au 31 décembre 2016 . 
Viewed at: http://www.bcm.mr/IMG/pdf/bcm_ -_rapport_d_audit_dec_ -_2016.pdf . 
11 IMF (2016), Annual Report on Exchange Arrangements and Exchange Restrictions 2016 . Viewed at: 
https://www.imf.org . Mauritania accepted its obligations under Sections 2, 3 and 4 of Article  VIII of the IMF 
Articles of Agreement on 19 July  1999.  
12 BCM (2007), Manuel de procédures du marché des changes . Viewed at: 
http://www.bcm.mr/IMG/pdf/instruction_03__gr__2007_portant_manuel_de_procedure_du_marche_des_chan
ges.pdf . 
13 BCM (2007), Manuel de procédures du marché des changes ; and IMF (2013), Islamic Republ ic of 
Mauritania: Sixth Review Under the Three Year Extended Credit Facility Arrangement and Request of 
Nonobservance of Performance Criterion . Viewed at: https://www.imf.org . 
14 Instruction No.  2/GR/2013 of 14  November  2013. Viewed at: 
http://www.bcm.mr/IMG/pdf/instruction_002_gr_2013.pdf . 
15 Instruction No.  04/GR/2005 of May  2005.  
16 2010 Hydrocarbons Code (Arti cle 99).  WT/TPR/S/371 • Mauritania  
 
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  Box 1.2 Foreign exchange regime  
Under the Mauritanian foreign exchange regulation s issued by the BCM pursuant to Law No.  2004-042 of 
25 July 2004 establishing the regime applicable to financial relations with foreign countries, trade between 
Mauritania and a third country, irrespective of amount, must be domiciled with an "authorized M auritanian 
intermediary" (IAM), unless subject to a waiver (for example hydrocarbons). The authorities are planning to 
computerize manual procedures.  
 
Importers are required to submit invoices issued by their foreign suppliers, or commercial contracts with  them, 
to an IAM. This step, which is still paper -based, has been simplified by Circular No.  2/GR/2016, which 
abolished the requirements to channel each transaction through the BCM and to certify documents. Similarly, 
the domiciliation file has been elimin ated; and a summary domiciliation table is now produced by the IAMs and 
sent to the central bank at the end of each week.  
 
The banking domiciliation of exports and re -exports follows the procedures that were simplified in 2016. Export 
earnings must be repa triated (unless benefiting from a waiver), but they do not have to be converted into 
ouguiyas. Mining and petroleum companies may be exempted from the repatriation requirement, under an 
agreement signed with the Government. Similarly, fishing companies exp orting via the SMCP monopoly may 
freely dispose of all their foreign exchange (direct sales in ouguiyas, sale on the foreign exchange market or 
transfer abroad). Legal and natural persons may hold a foreign currency account.  
 
Capital outflows from Mauritan ia require presentation of relevant supporting documents. Current payments to 
third countries are allowed; the intermediary concerned is required to ask for supporting documents.  
 
Investments made in a third country by a Mauritanian resident require prior authorization by the BCM. When 
liquidated, the proceeds must be repatriated to Mauritania, unless there is prior authorization for reinvestment. 
The purchase of foreign securities also requires authorization.  
Source:  WTO Secretariat, on the basis of Instr uctions No.  1/GR/2016 and No.  2/GR/2016, concerning the 
statistical recording of merchandise import and export data by Mauritanian licensed intermediaries, 
respectively; Instruction No.  003/GR/2012 defining the procedures for the repatriation of income 
obtained from fish exports by the Mauritanian Fish Marketing Company (SMCP); and information 
provided by the Mauritanian authorities.  
1.3  Trade and investment trends  
1.3.1   Merchandise trade  
1.18.   Mauritania's current account deficit increased sharply to 15% of GDP in 2016 an d 2017, as 
the prices of its exports fell on international markets (Table 1.2). Trade surpluses in 2010 and 
2011 gave way to a deficit in 2012, which then worsened mainly because of the fall in world iron 
and gold prices.  
1.19.   The services trade deficit, which had risen significantly in 2012 and 2013, fell back to 
US$400  million in 2015. The negative balance in factor income also grew during the review period, 
partly because of lower income from fishing rights; the factor income deficit also tends to grow in 
proportion to the profits and wages repatriated by foreign mining companies. The only surplus 
category was current transfers, consisting mainly of development assistance and remittances from 
Mauritanian nationals living abroad.  
Table 1.2 Balance of payments, 2010 -2016  
(US$ million)  
 2010  2011  2012  2013  2014  2015  2016  
Current account balance  -319 -274.8  -1,226.1  -1,268.9  -1,470.7  -955.7  -707 
 Trade balance  138 281.2  -487.9  -392.9  -710.9  -559.4  -499 
 Exports  2,074  2,748.7  2,641  2,651.5  1,935.4  1,388.6  1,401  
 Iron ore  997 1,470.6  1,130.7  1,358.1  730.7  340 418 
 Oil 297 220.7  271.2  216.9  194.8  73.1 87 
 Copper  187 234.1  238 216.3  165.8  195.1  138 
 Gold 310 404.2  445.2  471.8  407.4  333.6  289 
 Fisheries  276 408 479 329.7  377.5  388.9  421 
 Other  7 11.2 76.7 58.8 59.1 57.8 47 
 Imports, f.o.b.  -1,935  -2,467.4  -3,128.8  -3,044.3  -2,646.3  -1,948  -1,900  
 Food products  -277 -290.8  -381.5  -377 -370.5  -395.3  -334 WT/TPR/S/371 • Mauritania  
 
- 16 - 
 
   2010  2011  2012  2013  2014  2015  2016  
 Petroleum products, of which:  -365 -524.9  -656.5  -633.8  -595.9  -337.9  -355 
 National Industrial and Mining Company 
(SNIM)  -67 -86.7 -110.4  -109.5  -102 -55 -37 
 Mauritanian Copper Mines (MCM)  -33 -43.5 -49.7 -46.1 -44.4 -28 -21 
 Tasiast gold mine (Tasiast)  -27 -64.6 -111.9  -101.1  -4.1 -3.4 0 
 Extractive industries, of which:  -853 -1,202.8  -1,625.2  -1,579.8  -1,018.8  -745.4  -466 
 National Industrial and Mining Company 
(SNIM)  -351 -361.6  -483.2  -489.3  -420.7  -199.4  -157 
 Mauritanian Copper Mines (MCM)  -111 -155.1  -160.4  -139.5  -186.7  -84.3 -80 
 Tasiast  gold mine (Tasiast)  -184 -571.2  -966.6  -590.3  -130.9  -187.1  -166 
 Oil exploration  -207 -114.9  -15 -360.7  -280.5  -274.7  -64 
 Other imports  -441 -449.3  -465.5  -453.7  -661.1  -469.4  -744 
 Services (net), of which:  -551 -551.8  -858.3  -813.7  -620.7  -394.6  -336 
  Fishing licences  n.a. 58.2 11.7 27.7 110.3  66.5 76 
 Income (net), of which:  -69 -155.6  -190.6  -203.2  -252.8  -180.1  -117 
  Fishing rights  n.a. 104.3  89 91.2 0 60.3 59 
  Current transfers (net)  162 151.3  310.7  140.8  113.7  178.4  245 
  Private transfers (net)  59 31.4 42.7 56.9 49.8 77.3 75 
  Official transfers  103 120 268 83.9 63.9 101 170 
Capital and financial account  551 499.2  1,823.3  1,569.6  1,222.6  1,253.4  492 
  Capital account  209 0 40.7 4.8 16 31.2 8 
  Financial account  342 499.2  1,782.5  1,564.8  1,206.6  1,222.2  483 
  Direct investment (net), of which:  128 588.8  1,386.1  1126 501.9  501.7  271 
  Petroleum industries (net)  83 76.8 157.4  410.2  265.2  310.3  71 
   Official medium - and long -term loans  174 243.1  505.8  216 123.8  407.6  144 
  Disbursements  230 306.8  606 316.1  269.6  570.4  324 
  Principal due  -56 -63.7 -100.2  -100.1  -145.8  -162.8  -180 
  Other private capital transactions  39 -332.6  -109.3  222.8  581 312.9  77 
Errors and omissions  4 28.6 -108.5  -285 -61.3 -138.3  135 
Overall balance  236 253.1  488.7  15.7 -309.4  159.4  -80 
Indicators (%)  
Current account balance/GDP  -7.4 -5.3 -23.4 -22.5 -27.4 -19.8 -15.0 
Merchandise trade balance/GDP  3.2 5.4 -9.3 -7.0 -13.2 -11.6 -10.6 
n.a. Not available.  
Source:  Central Bank of Mauritania, database. Viewed at: http://www.bcm.mr/index.php . 
1.20.   The capital and financial account remained strongly positive, reflecting direct investments 
that exceeded US$500  million per year throughout 2012 -2016, especially in the gas, gold, copper 
and iron sectors. Another factor has been the steady flow of disbursements in respect of official 
loans and other private capital transactions.  
1.21.   The structure of Mauritanian exports is still heavily biased towards commodities (mainly 
fishery products, whose share of total exports grew strongly during the period (Chart 1.3)) and 
mining products (copper, iron, gold). A new development was the end of crude oil exports 
following the depletion of the only oilfield in operation. A 38% drop in the terms of trade in 
2014-2015 undermined export earnings from the extractive sector and diminished its share of 
total exports. In value terms, mineral exports increased from US$318  million in 2003 to 
US$1.65  billion i n 2013, before dropping back to US$682  million in 2016 (Table A1.2). In the latter 
year, the extractive sector nonetheless generated 42% of total merchandise exports. Unofficial 
sources confirm that livestock is being exported to neighbouring countries, al though this is not 
recorded in official statistics.  
1.22.   The import basket remains dominated by food products (sugar, wheat, flour and rice) and 
fuels (Chart 1.3 and Table A1.1). The fall in oil prices has reduced the share of fuels in total 
imports (about 20% in 2008).  
1.23.   Although China, followed by the European Union (EU), remained the leading destinations for 
Mauritania's exports (Table A1.4 and Chart 1.4), African countries, such as Côte d'Ivoire and 
Nigeria, have greatly increased their share of its fish expor ts. Switzerland's large share is 
explained by gold exports. On the import side, although the EU's share has declined, it remains the 
leading import source (particularly through France), followed by the United States (whose share 
increased following Maurita nia's purchase of an aircraft and mining machinery) and then by the WT/TPR/S/371 • Mauritania  
 
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  United Arab Emirates and China. Nonetheless, press reports indicate that the bulk of Mauritania's 
food imports come from Morocco and Senegal, mostly on an informal basis and therefore 
under-recorded. The African countries' official share of Mauritania's total imports increased from 
7% to 9% in the review period (Table A1.3 and Chart 1.4).  
1.3.2   Trade in services  
1.24.   Although Mauritania remains a net importer of services, its trade deficit in this cat egory 
trended down during the period (Table 1.2). According to the BCM, a large proportion of services 
imports is destined for the mining and oil sectors; spending on services in these sectors increases 
when new mines are established or new drilling is und ertaken, and it decreases once the 
respective production plants have been fully installed. Freight is also a major component of 
Mauritania's services imports, reflecting the cost of transporting imported goods, including the 
corresponding fuel and insuranc e costs. On the export side, following a sharp decline in tourism 
earnings, fishing licences now generate the most revenue, along with the transport services 
provided by Mauritania Airlines International.  
1.3.3   Foreign direct investment  
1.25.   Statistics on foreign dir ect investment (FDI) and its distribution, whether by sector of 
activity in Mauritania or by country of origin, are scarce. Inward FDI flows exceeded 9% of GDP 
throughout the 2011 -2015 period, sometimes substantially (Table 1.1). The vast majority was 
absorbed by two mining ventures, the Tasiast gold mine and MCM (Section 4.3), and by the oil and 
gas sector (Section 4.2).  WT/TPR/S/371 • Mauritania  
 
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  Chart 1.3 Structure of merchandise trade, 2010 and 2016  
 
Source:  WTO Secretariat calculat ions based on data from the UNSD Comtrade database (SITC Rev.3).  
2010 2016
(a)    Exports (f.o.b.)
Other
15.8%
Molluscs and 
aquatic 
invertebrates
15.2%Copper ores and 
concentrates
12.2%Non-monetary 
gold
14.0%
Agglomerated 
iron ores
30.1%
Frozen fish
12.8%Fuels
0.0%
Total:   US$1.8 billion Total:   US$1.6 billion
(b)    Imports (c.i.f.)
Agriculture
19.9%Manufactures
52.8%Non-electrical 
machinery
19.0%
Other semi -
finished products
6.6%Other
0.8%
Chemicals
4.4%Other manufactures
3.5%
Iron and steel
3.2%Electrical 
machinery
2.7%
Transport equipment
13.4%
Combustibles
26.5%Agriculture
18.5%Manufactures
61.7%Non-electrical 
machinery
13.8%
Other semi -
finished products
6.3%Other
0.3%
Chemicals
5.5%Other 
manufactures
6.3%
Iron and steel
3.0%Electrical 
machinery
3.4%Transport equipment
23.4%
Fuels
19.5%
Total:   US$1.7 billion Total:   US$2.2 billionOther
25.6%
Molluscs and 
aquatic 
invertebrates
5.9%
Copper ores and 
concentrates
6.7%Non-monetary 
gold
13.3%
Agglomerated 
iron ores
27.4%Frozen fish
6.6%Fuels
14.4%WT/TPR/S/371 • Mauritania  
 
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  Chart 1.4 Direction of merchandise trade, 2010 and 2016  
 
Source:  WTO Secretariat calculations based on data from the UNSD Comtrade database.  
 
 
2010 2016
(a)    Exports (f.o.b.)
CIS 5.0%Other
5.2%
EU (28)
21.4%Japan 7.6%
Switzerland
13.5%China
36.9%
Africa 10.4%
Total:   US$1.8 billion Total:  US$1.6 billion 
(b)    Imports (c.i.f.)
EU (28)
46.5%China  6.3%
United States
3.7%Africa
7.0%United Arab 
Emirates
12.1%
Other
24.3%
EU (28)
35.3%China  8.9%
United States
13.4%Africa
9.2%United Arab 
Emirates
11.9%
Other
21.3%
Total:   US$1.7 billion Total:   US$2.2 billionCIS 2.0%Other
5.8%
EU (28)
31.3%Japan  6.8%
Switzerland
13.1%China 39.4%
Africa 1.7%WT/TPR/S/371 • Mauritania  
 
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  2  TRADE AND INVESTMENT REGIMES  
2.1  Overview  
2.1.  After going through several major political crises, including two coups d'état between 2002 
and 2009, Mauritania has been enjoying relative political stability since 2011. A constitutional 
change in  August  2017 included a reform of the High Court of Justice, abolition of the post of 
Ombudsman, abolition of the Higher Islamic Council established in 2012, and replacement of the 
Senate with elected regional councils. The Constitution as amended in 2017 does not appear to be 
available on an official website . 
2.2.  The political system consists in an executive power, vested in the President of the Republic 
and the Government appointed by him; a legislative power, exercised by the Parliament, which is 
now unicameral; a judicial power; and advisory institutions such as the Economic and Social 
Council.1 The Constitution establishes the primacy of the Executive, which formulates and conducts 
the country's foreign policy. The President appoints the Prime Minist er and the other members of 
the Government. He also promulgates laws, signs and ratifies treaties, and holds a statutory power 
that may be delegated to the Prime Minister. The latter defines government policy under the 
authority of the Head of State. The s econd term of the current President, elected for a five -year 
term renewable once only, will end in 2019.  
2.3.  Parliament, the National Assembly, is composed of some 150 deputies elected by direct 
universal suffrage for a term of five years. The most recent parl iamentary elections were held in 
2013, with the next to be held in 2018. Laws are initiated by the Government and by deputies, the 
latter having the right to amend proposed texts. Draft legislation must be passed by the Assembly. 
In order to implement its programme, the Government may request for authorization to adopt, by 
ordinance and for a limited period of time, measures that normally require legislation. Such 
measures enter into effect as of their publication, but become void if the draft law for their  
ratification is not tabled in Parliament before the date set by the enabling law.  
2.4.  From a hierarchical point of view, in domestic legislation the Constitution is followed by laws, 
ordinances, decrees, orders and circulars. All laws and regulations are, in principle, published in 
the Official Journal, although in practice it appears that some secondary legislation is not. The 
Official Journal has not yet appeared online in 2018. Under Article 78 of the Constitution, trade 
treaties and treaties or agreements concerning international organizations (including the 
Agreement Establishing the WTO); treaties or agreements involving government finances; and 
treaties modifying provisions of a legislative nature all require ratification through a law in order to 
take e ffect in Mauritania. The Agreement Establishing the WTO was approved and ratified by 
Law No. 075/95 of 13  January  1995; the new WTO Agreement on Trade Facilitation  was still 
pending ratification by Mauritania in March  2018.  
2.5.  Ratified treaties and agreements  take precedence over domestic laws once they have been 
published, provided that they are implemented by the other party. As is the case in all other 
domains, trade policy legislation is introduced by law, by decree or by order of the Ministry 
concerned. Few new texts on Mauritania's foreign trade have been adopted since the previous 
review of its trade policies in 2011 (Table 2.1).  
Table 2.1 Trade and investment laws and regulations issued since 2011   
Legislation (section of the report)  Subject  
Section 2   
Law No.  014–2016 of 15  April 2016 (2.1)  Fight against corruption  
Association Agreement with 
ECOWAS  (2.3.2)  Association agreement between  Mauritania and the 
ECOWAS  Member States  
Law No.  2012-052 of 31 July 2012; Decree 
No. 2012-282 of 18  December  2012 
Order  establishing the single window (2.4)  Investment Code  
Single window  
                                                
1 Mauritania is divided into constituencies at two different levels: 13 wilayas (regions), which in turn are 
divided into smaller administrative and territorial units: mouqatâa  (departments), which are 53 in number.  WT/TPR/S/371 • Mauritania  
 
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  Legislation (section of the report)  Subject  
Investment protection agreements (2.4)  Unified Agreement for the Inv estment of Arab Capital in 
Arab Countries, 2013  
 Agreement between Mauritania and the United Arab Emirates, 2015  
 Agreement with Turkey, 2018  
Section 3   
Customs Code (3.1)  Law No. 2017 -035 of 21 December 2017 containing the Customs 
Code 
Public -private partnership  (3.3.5)  Law No.  2017-006 of 1  February  2017 
Law No.  2010-004 of 22  July 2010 (3.3.6)  Law No. 2010 -044 of 22 July 2010 containing the Government 
Procurement Code  
Section 4   
Fisheries (4.1.2)  Law No. 2015 -017 containing the Marine Fisheries Code  
Merchant marine (4.5.1)  Merchant Marine Code  
Civil aviation (4.5.1.3)  Law No. 2011 -2020 containing the Civil Aviation Code  
Source:  WTO Secretariat, on the basis of information provided by the Mauritanian authorities.  
2.6.  The Court of Audit is the higher institution responsible for the oversight of public finances. In 
the interests of transparency, the Government should submit to Parliament the annual budget 
execution law, drawn up by the Treasury, based on verification by the Court of Audit of monies 
spent. The new budget law cannot be voted before Parliam ent has approved the budget execution 
law, i.e. verification of the previous year's budget. The budget execution law was supposed to be 
published systematically as from the 2007 budget year. However, only the annual report for 2006 
is available on the Cour t of Audit's website .2 The fight against mismanagement was the subject of 
two new laws, in 2015 and 2016.3 
2.7.  The structure of Mauritania's judicial system has remained unchanged since 2011. Mauritania 
not being a member of OHADA, its judicial system differs substantially from that of the member 
countries of ECOWAS, with which Mauritania has recently signed an association agreement 
(Section 2.3). The courts of first instance include commercial chambers; the mouqatâa  
(departmental) courts specialize in commerci al cases where the amount involved does not exceed 
300,000 old ouguiyas (US$257). There are two commercial courts. The appeal courts constitute 
the second level .4 Mauritania's highest judicial authority, th e Supreme Court, comprises 
four chambers with spec ial jurisdiction: administrative, civil, social and penal. According to a 2017 
report, corruption remains endemic, undermining the country's development.5 It appears to be 
encouraged by a widespread sense of impunity, which taints the business climate. In 2016, 
Transparency International ranked Mauritania 142nd out of 176 countries in terms of corruption 
perception, with no significant change since 2010.6 Its ranking in 2006 was 84th out of 163.  
2.2  Trade policy formulation and objectives  
2.8.  Primary responsibility  for framing and implementing trade policy lies with the Ministry 
responsible for trade. This Ministry appears to be largely bereft of resources, and suffers from poor 
communications not only with other ministries, but also with the development partners. T hus, 
Mauritania is well behind schedule on most trade facilitation projects (Section 2.4), particularly 
where inter -State road transportation of goods is concerned.7 
2.9.  The Ministry of Finance defines tax policy, including customs and tariff policy. Thanks to  the 
efforts of the Directorate -General of Taxes (DGI), it should in future be possible to consult the 
finance laws and chart of government financial operations on the DGI website 
                                                
2 Online information viewed at:  http://www.cdcmr.mr/wp -content/uploads/2017/02/rapport2006.pdf . 
3 Framework Law No.  040-2015 of 23  December  2015 and Law No.  014–2016 of 15  April 2016 on the 
fight against corr uption. These laws do not appear to be available on an official website.  
4 Le Monde Afrique, 9  November  2017. Viewed at: 
http://www.lemonde.fr/afrique/article/2017/11/09/mauritanie -le-blogueur -accuse -de-mecreance -echappe -a-
la-peine -de-mort_5212821_3212.html . 
5 Sherpa, "Corruption in Mauritania, a gigantic evaporation system". Viewed at: https://www.asso -
sherpa.org/wp -content/uploads/2017/09/Sherpa -Corruption -in-Mauritania_A -gigagntic -evaporation -system -
2017-1.pdf. 
6 Online information from Transparency International, viewed at: 
https://www.transparency.org/news/feature/corruption_perceptions_index_2016 . 
7 United Nations (2015) , Economic Commission for Africa – Office for North Africa,  
"International Transport and Trade Facilitation in North Africa". Viewed at: 
https://repository.u neca.org/bitstream/handle/10855/22710/b11542858.pdf?sequence=1 . WT/TPR/S/371 • Mauritania  
 
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  (http://impots.gov.mr ). The Customs doe s not have a website of its own on which to post the 
applicable laws and regulations.8 The Ministries responsible  for the economy and investment, 
agriculture and livestock, health, fisheries, and mining, as well as the Central Bank of Mauritania 
(BCM) (Sec tion 1), can play a role in the area of trade policy.  
2.10.   Private entities with the potential for involvement in Mauritania's trade policy are the 
Chamber of Commerce, Industry and Agriculture, and the National Employers Union of Mauritania, 
which encompasses the National Federations of Fisheries; Banks, Tourism and Services; Industry 
and Mining (FIM); Agriculture and Livestock; Trade; and Transport. A national commission for 
dialogue on international trade is provided for but does not meet. According to the au thorities, a 
process of ongoing dialogue with the private sector is in place, but is neither formal nor 
mandatory.  
2.11.   Between 2015 and 2017, Mauritania updated its "Poverty -focused Trade Strategy " drawn up 
in 2001 (Section 2.3), but by 2017 had made no real p rogress in its implementation. Access to 
commercial occupations remains particularly constrained by the lack of import competition and the 
resulting high prices (Section 3.3.4). In those sectors in which Mauritania has a clear comparative 
advantage, such a s fisheries and mining products (Sections 4.2 and 4.4), trade is essentially the 
preserve of State -owned enterprises or of large family -owned groups, having little effect on the 
incomes of vulnerable populations.  
2.12.   In particular, the recent United Nations st udy on obstacles to international road trade in 
Mauritania observes that Mauritanian trade is severely hampered by a lack of infrastructure and of 
adequate support and logistical services at the country's borders (refuelling, vehicle maintenance 
and parkin g facilities, banks, insurance agencies, post offices, restaurants, hotels, etc.).9 The 
study points to high costs and to the poor quality of the customs control, security (gendarmerie, 
police) and sanitary and phytosanitary control services, as well as to  the non -conformity of border 
posts with international standards. Administrative border services are inadequate, and there is a 
lack of coordination between the controls carried out on either side of the border, where hours of 
operation and business days d iffer. This results in repetitious document checks and frequent 
stoppages of the vehicle flow, adding to the time it takes to cross the border. According to the 
study, in 2015 Mauritania seems to be fully compliant with approximately 25% of the provisions of 
the Trade Facilitation Agreement (TFA), partly compliant with 25% of provisions and 
non-compliant with the remaining 50%.  
2.13.   The importance of trade -related activities as a source of job creation, income, economic 
growth and "shared prosperity" (Section 1)  has not been emphasized in the various development 
plans since the start of the millennium. Mauritania's first Poverty Reduction Strategy Paper (PRSP) 
was approved in December  2000 for the period 2001 -2004, with the main long -term objective of 
reducing po verty and social inequalities. Four main themes were defined to achieve that objective: 
speeding up economic growth; increasing the productivity of the poor; developing human 
resources and access to basic infrastructure; and strengthening institutions. The  paper did not 
identify trade as a factor in economic growth. The second PRSP covered the period 2006 -2010 with 
the same long -term objective and the same four themes. The role of trade and export 
development in growth and poverty reduction was recognized m ore specifically, however, and the 
second PRSP  explicitly acknowledged that infrastructure deficits, particularly in the transport, 
energy and telecommunication sectors, were obstructing the development of Mauritania's trade. 
Furthermore, several actions a nd reforms envisaged in the PRSP II were aimed at stimulating 
exports – particularly through tax incentives; institutional strengthening; the creation of export 
development centres in key sectors; and trade negotiation capacity building. A third PRSP, 
approved for the period 2011 -2015, deals neither with trade facilitation nor with the need to 
eliminate the numerous barriers to trade.  
                                                
8 Online information viewed at: http://www.finances.gov.mr/index.php?id=1&id1=7&xDossier=11 . 
9 United Nations (2015) , Economic Commission for Africa – Office for North Africa,  
"International Transport and Trade Facilitation in North Africa". Viewed at: 
https://repository.u neca.org/bitstream/handle/10855/22710/b11542858.pdf?sequence=1 . WT/TPR/S/371 • Mauritania  
 
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  2.3  Trade agreements and arrangements  
2.3.1   World Trade Organization  
2.14.   Mauritania is an original Member of the WTO and grants at least most-favoured -nation 
(MFN) treatment to all its trading partners.10 Prior to the signature of the Association Agreement 
with ECOWAS in September  2017 (Section 2.3.2), the WTO Agreement formed the sole basis for 
all Mauritania's trading relations, with all o f its trade being conducted on an MFN basis. Mauritania 
was one of the very few WTO Members not to maintain reciprocal preferential trade relations with 
any other country.  
2.15.   Under the monist system in force in Mauritania, the WTO rules and obligations may be  
invoked in all relevant cases before the Mauritanian courts, although no such case has arisen so 
far. Mauritania is neither a signatory to nor an observer in any of the protocols or agreements 
concluded under WTO auspices. It has not submitted any notific ation to the WTO since 2002, 
except for a contact point.  
2.16.   WTO technical assistance to Mauritania has been limited since 2011 owing to the country's 
non-payment of its contributions for 29 years: in November  2017, its arrears stood at 
CHF 853,414. By way of comparison, this amount is roughly equivalent to the value of the 
technical assistance provided by the WTO to comparable LDCs over a three -year period, i.e. the 
monetary equivalent of the technical assistance of which Mauritania is depriving itself.11 Following 
the first TPR preparatory mission, in October  2017, Mauritania paid half of the aforementioned 
amount and announced its intention to pay the remaining half  by May  2018. None of the 
three  WTO Reference Centres, at the Ministry responsible for trade, th e Chamber of Commerce 
and the University of Nouakchott, is still in operation.  
2.17.   Since 2011, Mauritania has received support from its partners for various projects in the 
energy, transport and telecommunication sectors, which are generally covered under Aid for Trade 
(Table 2.2). However, it is well behind schedule in trade facilitation, despite this being a 
precondition for trade development. Firstly, its trade -related infrastructure is deficient and has not 
been the subject of a priority upgrading plan; and  secondly, Mauritania's trade regulations require 
fundamental reform for there to be any chance of developing trade. To be able to assess the 
effects of any reforms that might be implemented, it is essential to improve the gathering and 
processing of stati stical data on trade in goods, and above all on trade in services.  
Table 2.2 Aid-for-Trade commitments for Mauritania, 2010 -2015  
(US$ thousand)  
 2010  2011  2012  2013  2014  2015  
Agriculture  24,506  13,617  6,663  6,443  6,483  5,056  
Fisheries  3,382  7,828  5,420  9,420  6,528  4,358  
Forestry  1 492 0 0 1,726  1,270  
Mineral and mining resources  1,084  16,485  1,621  4,238  868 148 
Energy  65,789  64,876  121,478  34,777  51,791  56,211  
Industry  776 1,010  767 244 419 115 
Transport and storage  21,008  69,610  36,946  21,419  41,961  33,240  
Tourism  413 520 0 0 0 0 
Communications  204 6,877  1,763  171 4,038  959 
Banking and financial services  886 3,319  1,808  2,295  451 384 
Business and other services  646 9 0 0 110 0 
Trade policies and regulation   609 38 866 401 1,318  386 
Total Aid for Trade  119,302  184,681  177,332  79,408  115,694  102,127  
% of total ODA  29.1%  42.9%  37.9%  22.9%  35.7%  26.3%  
Source:  Aid-for-trade statistical queries database. Viewed at:  http://www.oecd.org/dac/aft/aid -for-
tradestatisticalqueries.htm . 
                                                
10 Mauritania became a Contracting Party to the GATT on 30  September  1963, under the provisions of 
Article XXVI:5(c).  
11 See in particular WTO (2015), Trade Policy Review - Madagascar. Viewed at: 
https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=Q:/WT/TPR/S318R1.pdf . WT/TPR/S/371 • Mauritania  
 
- 24 - 
 
  2.18.   As a least developed country benefiting from the Enhanced Integrated Framework (EIF) 
programme, Mauritania wa s the subject, in 2001, of a Diagnostic Trade Integration Study (DTIS), 
entitled "A Poverty  Focused Trade Strategy", which dealt specifically with the need for trade 
facilitation through customs reform, as well as identifying the main constraints on the gr owth of 
exports of fisheries and livestock products, and tourism.  
2.19.   The DTIS also contained a plan of action with horizontal and sector -specific priorities. This 
plan of action and nine priority projects were presented at a roundtable in 2002 to raise the 
necessary financial resources. Four projects were funded by the Integrated Framework Trust Fund 
(support for the Chamber of Commerce; an export promotion project; support for craft exports; 
and a project to mobilize interest among DTIS stakeholders to implem ent the DTIS priorities). 
However, implementation of the DTIS plan of action, including the action matrix, was deficient 
owing to a lack of governance and capacity, as indicated in an update of the DTIS, validated in 
2016, under the title " Des rentes à cou rt terme vers un e croissance macroéconomique 
et un développement durable fondé sur l'exportation " (From short -term rent -seeking towards 
macroeconomic growth and export -based sustainable development ).12 A new Tier 1 institutional 
support project was approved  in November  2017. The Tier 1 projects already broadly identified in 
the 2001 DTIS were also approved in November  2017, which could allow for their implementation 
as well as for implementation of the 2001 action matrix.  
2.3.2   Regional agreements  
2.3.2.1   Arab Maghreb Uni on 
2.20.   Mauritania is a founding member of the Arab Maghreb Union (AMU), established on 
17 February  1989 at a meeting in Marrakesh of the Heads of State of Algeria, Libya, Mauritania, 
Morocco and Tunisia. The objectives of the Union were the free movement of go ods and persons 
and a revision of customs regulations with a view to the establishment of a free -trade zone. 
However, the AMU is not yet operational. Despite having doubled between 2010 and 2016, the 
AMU's share of Mauritanian trade ( on an MFN basis , of co urse) is very small (about 0.1% of 
exports and 3% of imports).  
2.21.   Some 20 conventions and agreements have nevertheless been signed to date within the 
framework of the Union, of which 17 have been ratified by Mauritania. These include: the Treaty 
establishing the Arab Maghreb Union; an agreement on trade in agricultural products among 
AMU countries; an agreement on investment promotion and guarantees; an agreement on 
phytosanitary standards; an agreement on avoidance of double taxation and modalities of 
coopera tion in fiscal matters; a convention establishing a Maghreb investment and foreign trade 
bank; a trade and tariff convention and annexes; a convention on maritime cooperation; a 
convention on the organization of government procurement in the infrastructure  and public works 
sector; an agreement on the establishment of a Maghreb insurance and reinsurance committee; a 
protocol on certificates of origin; and a convention on mutual administrative cooperation for the 
prevention, investigation and repression of cu stoms offences. None of these conventions is 
currently being implemented.  
2.3.2.2   Economic Community of West African States (ECOWAS)  
2.22.   Mauritania was a founding member of the Economic Community of West African States 
(ECOWAS). It remained a member until December  1999, when it left. Eighteen years later, in 
September  2017, it concluded its Association Agreement with ECOWAS, under which it belongs 
once again to the Community's trade liberalization scheme and is due to apply its common 
external tariff (CET) as from January  2019. This Agreement, which was not available on a public 
website at December  2017, has reportedly been implemented, in p rinciple and on a provisional 
basis, since October  2017, when it was signed by all the members, pending its ratification by all 
the parties. The ECOWAS share of Mauritania's trade (on an MFN basis) grew strongly during the 
review period thanks to fish expo rts to Nigeria and Côte d'Ivoire, but nevertheless remains fairly 
limited (Chart 2.1).  
                                                
12 Online information viewed at: http://www.eif -mis.org/files/user/Mauritania_DTISU_2016.pdf . WT/TPR/S/371 • Mauritania  
 
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  Chart 2.1 Trade, 2011 -2016  
(US$ million)  
 
Source:  WTO Secretariat calculations based on data from the UNSD Comtrade  database; and United Nations, 
ITC TradeMap.  
2.3.2.3   Relations with the European Union  
2.23.   The recent Association Agreement between Mauritania and the ECOWAS Member States 
(Section 2.3.2.1) was necessary to the Economic Partnership Agreement (EPA) between 
West Africa and the European Union, Mauritania being one of the 79 ACP countries with which the 
European Union concluded the Cotonou Agreement, which was signed on 23  June 2000 at Cotonou 
(Benin), covers the period up to 2020, and provides that regional EPAs must take  over from its 
trade -related provisions as from 1  January  2008. Mauritania is one of the 16 States of the 
"West  Africa" group in the regional EPA negotiations; however, it had not yet signed the EPA by 
the end of March  2018. A €195-million National Indicat ive Programme 2014 -2020 has been signed 
between Mauritania and the EU within this framework .13 Its three main thrusts are food security 
and sustainable agriculture; the rule of law; and health.14 
2.3.2.4   Relations with the United States of America  
2.24.   Mauritania imports  a significant share of its goods from the United States (Chart 2.1), under 
MFN conditions, the main products being mining machinery and vehicles, and petroleum products. 
As regards exports to the United States, throughout the period 2011 -2017 Mauritania w as one of 
the countries eligible for the programme set up by the United States under the African Growth and 
Opportunity Act (AGOA).15 After losing that status in January  2009 following the coup d'état in 
August  2008, the country then recovered it in January  2010. The countries covered by the AGOA 
enjoy duty -free, quota -free access to the United States market for a range of goods, including 
selected agricultural and textile products. In 2016, the bulk of Mauritanian exports to the 
United  States (worth about U S$48 million in 2013), particularly crude oil products 
(HS Chapter  27), entered the United States under the AGOA regime. To be eligible for the AGOA, 
                                                
13 Online information viewed at: https://eeas.europa.eu/sites/eeas/ files/20150422_fr.pdf . 
14 Online information viewed at: https://eeas.europa.eu/sites/eeas/files/20150422_fr.pdf . 
15 Online information about the AGOA, viewed at: https://agoa.info/about -agoa.html . 
43.9%42.0%51.7%
31.3% 26.3% 
35.3%5.1% 5.5%3.9%
6.1%
5.2%
8.9%2.6% 3.3% 3.0% 
4.0%
14.2%
6.9%2.7% 2.2%1.2%
1.0%1,0% 
1.4% 
05001,0001,5002,0002,5003,0003,5004,0004,500
2011 2012 2013 2014 2015 201636,9% 44,1% 50,5%
32,7% 
31,6% 36,9% 38,3% 24,5% 20,2% 
22,3 
28,621,42,3% 3,5% 
3,7% 
8,4% 
8,2% 
9,2%
05001,0001,5002,0002,5003,000
2011 2012 2013 2014 2015 2016ImportationsExportations
ECOWAS/WAEMU
AMUChina
United Arab Emirates United States EU-28Rest of world Japan Switzerland36.9% 44.1% 50.5%
32.7% 
31.6% 36.9% 38.3% 24.5% 20.2% 
22.3% 
28.6%21.4%2.3% 3.5% 
3.7% 
8.4% 
8.2% 
9.2%
05001,0001,5002,0002,5003,000
2011 2012 2013 2014 2015 2016Imports ExportsWT/TPR/S/371 • Mauritania  
 
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  African countries must make progress in: eliminating discriminatory barriers to United States trade 
and in vestment; protecting intellectual property; combating corruption; protecting human  and 
workers' rights; and removing certain practices of child labour.  
2.3.3   Other bilateral trade agreements  
2.25.   Mauritania has concluded various trade agreements within the framework of joint bilateral 
cooperation commissions. Four of those agreements (with Algeria (1997), The Gambia (2001), 
Morocco (1988) and Tunisia (1988)16 contain lists of products that are supposed to benefit from 
tariff concessions, which are not applied. The othe r countries with which Mauritania has signed 
such agreements are China, Kuwait (2006), Qatar (2006) and  Turkey (2005).  
2.4  Investment regime  
2.4.1   Business environment  
2.26.   The World Bank's Doing Business  report shows a net improvement in the business 
environment, with M auritania ranked 150th out of 190 in 2018 (165th out of 183 in 2010); the main 
problems still remaining in 2018 are those of taxation (see below) and cross -border trade. In its 
report, the World Bank notes that almost 60% of Mauritanian companies identifie d corruption as a 
major problem, with almost 40% of them identifying the judicial system as a significant obstacle. 
Mauritania remains one of the lowest -ranked countries (133rd out of 137 countries considered in 
2017-2018) in the World Economic Forum's Glo bal Competitiveness Index, this being a slight 
improvement on its ranking for 2016 -2017 (136th out of 137). However, the trend since 2011 
(135th out of 138) is not one of significant improvement in relation to the other countries 
surveyed.17 The most problematic factors for doing business, as identified by the Forum, are 
presented in Chart 2.2. A number of other observers in Mauritania continue to raise concerns 
about the lack of good governance and high level of corruption. Mauritania has no t signed the 
OECD Convention on combating bribery of foreign public officials in international business 
transactions.18 
Chart 2.2 Most problematic factors for doing business in Mauritania  
 
Source:  World Econom ic Forum, The Global Competitiveness Report 2017 -2018. 
                                                
16 Online information viewed at: http://www.commerce.gov.tn/Fr/mauritanie_11_342 . 
17 World Economic Forum (2017), The Global Competit iveness Report 2017 –2018. Viewed at: 
http://www3.weforum.org/docs/GCR2017 -2018/05FullReport/TheGlobalCompetitivenessReport2017  per 
centE2 per cent80  per cent932018.pdf . 
18 Online information from the OECD, viewed at: http://www.oecd.org . 
25.9
21.9
19.7
11.1
5.7
3.0
2.8
2.7
1.7
1.6
1.1
1.0
0.7
0.6
0.5
0.0
0 5 10 15 20 25 30Access to financing
Corruption
Tax rates
Inflation
Inefficient government bureaucracy
Political instability
Inadequate supply of infrastructure
Inadequately educated workforce
Poor work ethic in national labour force
Government instability/coups
Foreign currency regulations
Tax regulations
Restrictive labour regulations
Insufficient capacity to innovate
Crime and theft
Poor public health
(Score)WT/TPR/S/371 • Mauritania  
 
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  2.27.   Mauritania has been taking steps to improve governance since 2005, for example by 
acceding to the Extractive Industries Transparency Initiative (EITI) (Section 4.4), and by adopting, 
in 2007, a Code of  Ethics requiring a declaration of assets from public officials; a Law on the assets 
of senior government officials; and a law criminalizing bonded labour, which was strengthened in 
2012 by an amendment abolishing the ten -year limitation period. Mauritania  has also joined the 
new Fisheries Transparency Initiative (Section 4.1.2.3).  
2.28.   As can be seen from Chart 2.2, the tax burden and tax regulations are obstacles referred to 
by investors (Section  1).19 Tax liabilities are assessed on the basis of the nature of the income in 
question rather than the legal status of the taxpayer (natural or legal person). The tax on 
industrial and commercial profits (BIC) is set at 25%. The tax on non -commercial profits (BNC) is 
charged at 30%, which implies a relatively high tax burden, despite the rate having being reduced 
from 35% in 2015. Moreover, individuals and legal entities liable for taxation on actual earnings 
are subject to a minimum flat -rate tax (IMF) at a rate of 2.5% of the turnover for the previous 
financial year, with a minimum leviable amount of 750,000 ouguiyas (about US$2,100). The IMF is 
fully deductible from the BIC tax. Amounts paid in excess appear to be counted as credit towards 
subsequent payments. In other words, the IMF is still payable even when a taxpa yer records 
losses. However, the 2.5% IMF is also payable on the c.i.f. customs value of imports, inclusive of 
tax (Section 3.2).  
2.29.   The labour legislation acts as a further disincentive to investment, except within the 
framework of the Investment Code (see b elow). In practice, the labour market is supplied mainly 
by the informal sector, which accounts for 75 % to 80% of jobs.20 The 2004 Labour Code applies to 
all Mauritanian or foreign workers employed by a public or private enterprise, whether Mauritanian 
or foreign. It provides, however, for a relatively burdensome and complex procedure involving 
indefinite contracts (CDI) and fixed -term contracts (CDD). A CDD can be renewed only once and 
has a total duration of two years. Any CDD signed for a period longer th an three months, or 
requiring the worker to find accommodation away from home, must be approved by the Labour 
and Social Security Inspectorate. The continuation of services after a CDD has expired entitles the 
worker to a CDI contract. According to the Wor ld Bank's Doing Business  indicator, hiring costs are 
moderate, the minimum monthly wage for full -time work being in the order of US$91 in 2017, as 
against US$104 in 2014.  
2.30.   The modalities for issuing a work permit to foreign workers, which were previously se t by a 
1974 decree, are now regulated by a 2009 decree which has simplified a number of areas.21 This 
decree has reduced the types of work permit from three to two: A and B. The A -permit  authorizes 
the holder to occupy a specific job in the employ a specifi c employer. It cannot exceed two years 
but is renewable, adding to the bureaucratic red tape. One of the conditions for its issuance is that 
the post in question cannot be filled by a Mauritanian worker. A B -permit authorizes the holder to 
occupy any wage employment in the service of any employer established in Mauritania. It is issued 
on a reciprocal basis to any worker who is a national of a State that has signed relevant 
agreements, treaties or conventions with Mauritania. At November  2017, no such agree ment had 
been signed. A B -permit can also be granted to any salaried or self -employed worker having 
resided without interruption and worked in Mauritania for at least eight full years.  
2.31.   A five -year land reform programme was launched in 2016 with assistance from the 
World  Bank and the African Development Bank, starting from the recognition that an appropriate 
land tenure policy could make a significant contribution to achieving the goal of food security. 
According to a recent United Nations report, the land t enure system is one of the three main 
factors perpetuating the extreme poverty in which three quarters of the Mauritanian population 
live. Land ownership is governed by a 1983 ordinance and by an implementing decree issued in 
                                                
19 The basic legislation governing tax policy consists of the General Tax Code of 1982, as amended 
annually, and Law No.  94-010 of 1994 introducing VAT, as amended by subsequent finance laws. 2013 edition 
viewed at: http://www.investinmauritania.gov.mr/IMG/pdf/Code_General_des_Impots -2013.pdf . 
20 Mauritanian Observatory for Human Rights and Democracy (2016), Report on the implementation in 
Mauritania of the Internatio nal Convention on the Protection of the Rights of All Migrant Workers and Members 
of Their Families. Viewed at: 
http://www.ohchr.org/EN/NewsEvents/Pages/Display News.aspx?NewsID=19803&LangID=E . 
21 Decree No.  2009-224 of 29  October  2009, repealing and replacing Decree No.  74-092 of 
19 April 1974, establishing the conditions of employment of foreign workers and instituting the work permit for 
foreign workers. Viewed at: http://www.ilo.org/dyn/natlex/natlex4.detail?p_lang=fr&p_isn=84146 . WT/TPR/S/371 • Mauritania  
 
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  2010.22 A new Code of Real Righ ts was adopted in May  2017, introducing a mechanism for the 
settlement of land disputes; however, it had not yet come into effect by March  2018. The National 
Land Development Agency is responsible for the management of land tenure in each region.23 
2.4.2   New Investment Code  
2.32.   Since 2012, domestic and foreign private investment in Mauritania has been regulated by a 
new law, accompanied by an implementing decree.24 Its purpose is to encourage the investment of 
domestic and foreign capital, to safeguard such investm ent, and to facilitate the related 
administrative procedures. Filing for approval is not a requirement for an investor to be able to set 
up business in Mauritania but is mandatory if the investor wishes to take advantage of the 
privileges under the Code; a ny investor wishing to benefit from the Code's provisions must file an 
application for an investment certificate with the Directorate -General for Promotion of the Private 
Sector (Ministry of the Economy and Finance), via the single window for investment. A pprovals 
granted prior to the entry into force of the Code remain valid until their original date of expiry.  
2.33.   The Code applies to all sectors except trade (purchase for resale in the same state on the 
local market); activities governed by the law regulating  banking, including leasing; activities 
governed by the regulations in force on insurance and reinsurance; and activities governed by the 
legislation on mining and hydrocarbons. It is therefore possible that most large -scale investments, 
particularly in th e mining sector, are still being made under agreements that lie outside the scope 
of the Code.  
2.34.   Title II of the law sets out the guarantees, rights and freedoms of enterprises in regard to 
access to raw materials, freedom of exchange, and transferability of  capital and remuneration (for 
foreign investors), as well as against any measure of nationalization, expropriation or requisition. 
Equal treatment of nationals and foreigners is stipulated. Moreover, the stability of legal, tax and 
customs conditions is g uaranteed for a period of 20 years as from the date on which the 
investment certificate is issued; and the investor benefits automatically from any favourable 
change in tax or customs conditions during the period of validity of the approval.  
2.35.   The company ma y engage expatriate employees in key posts accounting for up to 10% of 
the management. In such cases, due authorization and a work permit must be obtained, subject to 
equivalent national skills not being available (Section 2.4.2.2). The gross salary of suc h expatriate 
employees is taxed at 20%.  
2.36.   Provision is made for three new preferential regimes: the SME regime (RPME); the special 
economic zones, which include the export free zones (ZFEs) and the development hubs outside 
Nouakchott (PDHNs); and establishme nt agreements. The free points regime that existed under 
the former code for companies engaged solely in exportation has been abolished. Whichever the 
regime, however, profits are taxed under the ordinary law regime.  
2.37.   The RPME applies to any investment betw een 50 and 200  million old ouguiyas (about 
US$143,000 to US$571,000) by a company liable for taxation on actual earnings and generating at 
least ten direct jobs. Among the benefits, a company under the RPME regime may, for a one -off 
payment of fiscal impor t duty at 3.5% (which is reportedly not applied by the Customs), import its 
capital goods (as listed in an Order of the Minister of Finance). Once operational, it can also benefit 
from the RPME for its spare parts. However, industrial inputs are subject to  the rates stipulated in 
the customs tariff throughout the approval period.  
2.38.   ZFEs may be private companies or public -private partnerships. The investment must be 
greater than 500  million ouguiyas (about US$1,430,000) and create at least ten permanent jobs, 
                                                
22 Decree No.  2010-080, repealing and replacing Decree No.  2000/089 of 17  July 2000, implementing 
Ordinance No.  83-127 of 5  June 1983 on the reorganization of land tenure and State holdings. Viewed at: 
http://anac.mr/ANAC/JOf/2010/1216%20fr%20sc.pdf . 
23 Decree No.  2006–078 of 18  July 2006 c reating the National Land Development Agency (ANAT) and 
establishing the rules for its organization and operation. Viewed at: 
http://extwprlegs1.fao.org/docs/pdf/mau136481.pdf . 
24 Law No.  2012-052 containing the Investment Code, viewed at: 
http://investmentpolicyhub.unctad.org/InvestmentLaws/laws/131 ; and Decree No.  2012-282 of 
18 December  2012, viewed at: http://www.rimgerddes.org/wp -content/uploads/2014/01/JO1281.pdf . WT/TPR/S/371 • Mauritania  
 
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  and the company must "show evidence of an export potential of at least 80%". The ZFE enjoys 
exemption from taxes based on wages and staff costs; business tax; property tax on developed 
land; property tax on undeveloped land; and the licence fee. All these taxes are replaced by a 
single communal tax which may not exceed 5 million ouguiyas (about US$14,000). ZFEs are 
subject to industrial and commercial profits tax under the ordinary law regime. The customs 
concessions consist in total relief from import duti es and taxes on capital goods, equipment and 
utility vehicles intended for use in production ( as listed in an order of the Minister of Finance); and 
in exemption from export  duties and taxes.  
2.39.   The Investment Code does not apply to the Nouadhibou free zone, where the regime is even 
more favourable than the ZFE regime. Any investment in the Nouadhibou ZFE must be registered 
with the Nouadhibou Free Zone Authority, which is under the supervision of the Office of the 
President.  
2.40.   The PDHN regime applies to any new  investment made within a PDHN and exceeding 
50 million ouguiyas (about US$143,000) by a company generating at least ten permanent jobs. 
The import concession under the RPME consists in duty -free importation of approved equipment, 
inputs being subject to t he ordinary law regime. Furthermore, new companies and extensions of 
existing companies benefit, provided at least ten additional permanent jobs are created, from total 
exemption from the BIC tax for a period of eight years.  
2.41.   In its Title III, the Investmen t Code provides for the possibility of concluding establishment 
agreements for substantial investment in the following areas:  
 agriculture, except for the purchase of land (5  billion ouguiyas (US$14.3  million), 
100 direct jobs, at least 1,000 indirect jobs) ; 
 processing of livestock products (1  billion ouguiyas (US$2 .8 million), 50 direct jobs, 
at least 200 indirect jobs);  
 the onland fisheries products industry, with the exception of fish meal (5  billion ouguiyas 
(US$14.3  million), 500 direct jobs, at least 2 ,000 indirect jobs);  
 development of small -scale and inshore fishing ( 2 billion  ouguiyas (US$5.6  million), 
100 direct jobs, at least 500 indirect jobs);  
 industrial and manufacturing units (2  billion ouguiyas (US$5.6  million), 50 direct jo bs, 
at least 200 indirect jobs);  
 generation of renewable – wind and solar – energy (500  million ouguiyas 
(US$1.4  million), 50 direct jobs, at least 100 indirect jobs; and  
 the hotel trade and tourism outside Nouakchott (500  million ouguiyas (US$1.4  million), 
20 direct jobs,  at least 50 indirect jobs).  
2.42.   Establishment agreements are for a period of 20 years. No exemption is possible in regard 
to: VAT; the tax on wages and salaries; the BIC tax (apart from the above -mentioned concessions 
for investment outside Nouakchott); or co mmunal taxes.  
2.43.   Finally, the Code sets out procedures for the settlement of disputes between foreign 
investors, or companies under foreign control established in Mauritania, and the Mauritanian 
authorities, in addition to the traditional judicial channels: t hrough conciliation or arbitration, on 
the basis of an agreement between the two parties; or of investment protection agreements and 
treaties concluded between Mauritania and the State from which the investor originates; or 
through arbitration by the  International Chamber of Mediation and Arbitration of Mauritania 
(CIMAM) or the International Centre for Settlement of Investment Disputes (ICSID).  
2.44.   Although not provided for in the new Code, a dispute may also be settled through the 
establishment of an ad hoc t ribunal constituted in conformity with the arbitration rules of the WT/TPR/S/371 • Mauritania  
 
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  United Nations Commission on International Trade Law (UNCITRAL).25 Mauritania is also a member 
of the Multilateral Investment Guarantee Agency (MIGA), which insures foreign direct investmen t 
against political risks.26 
2.45.   The new Investment Code provides for the simplification of administrative procedures 
through the single window for investment, which is  responsible for receiving, providing guidance 
and information to, and assisting investors, a nd for registering investments. Since it centralizes 
the formalities required for the granting of concessions, this window could also serve to facilitate 
the issuing of work permits, including for the investors themselves, and the issuance of residence 
permits, thereby reducing the duration and complexity of the corresponding procedures for foreign 
investors. As things stand under the current foreign worker employment regime, the employer files 
work permit applications on a case -by-case basis, and must prov ide a job description and the 
justification for not hiring a Mauritanian worker. The relevant government agency then reviews the 
applications, which is generally a fairly lengthy and costly procedure.  
2.4.3   International investment conventions and agreements  
2.46.   Mauritania has concluded some 20 bilateral investment promotion and protection 
agreements .27 In March  2018, such an agreement was concluded with Turkey. According to 
UNCTAD, most of the agreements have not been ratified. They reportedly contain very little det ail 
and basically stipulate fair and equitable treatment; post -establishment national treatment; 
MFN treatment; protection against expropriation; the right to repatriate profits and the capital 
initially invested; and recourse to international arbitration.  
2.47.   Mauritania reports that it has also signed four double taxation agreements, with 
Algeria  (2016); France (1967)28 ; Senegal (1971); and Tunisia (1986).  
                                                
25 Online information from the United Nations Commission on International Trade Law (UNCITRAL), 
viewed at: http://www.uncitral.org . 
26 Online information from MIGA, viewed at: https://www.miga.org . 
27 UNCTAD, Investment Policy Hub. Viewed at: 
http://investmentpolicyhub.unctad.org/IIA/CountryBits/133#iiaInnerMenu . 
28 Online information viewed at: 
https://www.impots.gouv.fr/portail/files/media/10_conventions/mauritanie/mauritanie_convention -avec-la-
mauritanie_fd_1942.pdf . WT/TPR/S/371 • Mauritania  
 
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  3  TRADE POLICIES AND PRACTICES BY MEASURE  
3.1  Measures directly affecting imports  
3.1.1   Customs procedures, valuation and requirements  
3.1.  In principle, trading activities are open to Mauritanians and foreigners without distinction. All 
regular importers must be enrolled in the Central Importers Register. If they import at least 
30 million old ouguiyas ( US$86,000) worth per year, they must obtain a tax registration number 
(NIF) from the Customs. Every enterprise whose capital exceeds 5  million old ouguiyas 
(US$14,000) must possess an NIF, as must State suppliers. All NIFs, whatever the sector, have 
been u nified since 2011.  
3.2.  Since its last TPR in 2011, Mauritania has taken steps to facilitate trade and reduce the 
related costs, including import clearance times. In particular, trade facilitation measures were 
introduced following the adoption of a new Customs  Code, which repealed and replaced the Law of 
1966. These measures were designed to make the clearance system paperless by processing 
customs documents electronically.1 The implementing texts are in preparation. Among the 
innovations of the Code, the statu s of approved economic operator (AEO) was in the planning 
stage in March  2018.  
3.3.  The simplification of customs procedures has enabled progress to be made in 
computerization, with the switching of all the customs offices using the automated customs system 
ASYCUDA++ over to ASYCUDA WORLD since January  2016. According to the authorities, 90% of 
customs offices are computerized, which is equivalent to 99% in terms of transactions. Mauritania 
has 27 customs offices across the country, of which seven are specialize d in the following areas: 
three in mining, one in fishing, one in the Nouadhibou free zone, and two in hydrocarbons.  
3.4.  Clearance formalities have been speeded up with the possibility of using an electronic 
manifest covering all transactions for both imports and exports. There is a project for enabling all 
the documents that accompany the manifest also to be provided in electronic form. The authorities 
are currently introducing scanning of the accompanying documents, with the paper documents 
being used for che cking purposes.  
3.5.  A single window called "Single Fees and Taxes" (RTU) was set up in June  2016 for the 
payment of non -customs taxes paid to the Chamber of Commerce, the transport authority and the 
urban commune of Nouakchott (550 old ouguiyas (US$1.6) per to nne). It is attached to the 
clearance chain. Electronic payment is not being used. The computerization of declarations has 
considerably simplified customs procedures and, according to the authorities, the time they take 
has been reduced from 48 hours in 20 11 to two hours, thanks to the switch -over to ASYCUDA 
WORLD. Moreover, this ASYCUDA WORLD system provides a specific AEO module. A unit was in 
place for studying the eligibility criteria for AEO status.  
3.6.  For every import or export operation, the goods must be declared by approved customs 
clearing agents or persons specially authorized to clear goods under conditions laid down by 
decree.2 The procedure begins with the file being transmitted to the approved customs clearing 
agent, the issuing of the declaratio n and its input into ASYCUDA WORLD. According to the World 
Bank's 2017 Doing Business  report, the adoption of ASYCUDA WORLD has made it possible to 
speed up the processing of import and export documents.3 
3.7.  Efforts have been made to reduce the documentation required for imports and exports. 
According to Article 113 of the new Customs Code, a "detailed declaration" must be lodged for all 
imported goods, together with the following documents: the commercial doc uments attesting to 
the purchase of the goods; the transport documents; and the sanitary/phytosanitary certificate, 
                                                
1 Law No.  2017/035 of 21  December  2017 repealing and replacing the Law of 1966. This text has not 
been pu blished on an official website.  
2 Decree No.  84.052 of 12  March  1984 as amended by Decree No.  2006-123 of 14  December  2006.  
3 Online information from Doing Business , viewed at:  
 http://www.doingbusiness.org/~/media/WBG/DoingBusiness/Documents/Annual -
Reports/English/DB17 -Report.pdf . WT/TPR/S/371 • Mauritania  
 
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  where appropriate. There is a data -processing charge of 3,000 old ouguiyas (US$8.6) per 
declaration.  
3.8.  The clearance procedure comprises an ex amination of the declaration, an inspection (possibly 
with a physical examination of the goods), checking of the manifests/freight lists, and the payment 
of customs duties and taxes. There has been a relative improvement in the examination of the 
goods as a result of a relaxation of inspection depending on the quality and content of the 
information entered in the declaration.  
3.9.  The new Customs Code (Article 117) provides for simplified clearance procedures, including 
the possibility of posting security, with the detailed declaration to follow later. Under Article 123 of 
the new Code, simplified clearance procedures may be applied to take into account the specific 
characteristics of certain sectors of activity and in accordance with the conditions laid down by 
orders issued by the Minister responsible for finance. The National Industrial and Mining Company 
(SNIM) is a beneficiary of these facilities (Section 4.4). The simplified declarations lodged for split 
or phased imports and exports do not require all the s tatements or documents listed in the 
regulations in force. Where non -customs controls are necessary, with notification of the results of 
an analysis, the procedure may last up to seven days.4 
3.10.   The pre shipment inspection programme implemented since 1994 by t he Société générale de 
surveillance (SGS) was abolished in 2014. According to the authorities, this was a very expensive 
programme and the customs administration now takes care of customs valuation and tariff 
assignment. The role of the National Value Offi ce, established in 2015, is to support the Customs 
in re-assuming the task of customs valuation, with the compilation of a consultation database 
containing the declarations from ASYCUDA WORLD.  
3.11.   A multi -year technical assistance programme (PPAT) was set up w ith the aid of the IMF in 
2014 and will continue until March  2018, to support and train inspectors and upgrade customs 
officers. Initially, this programme involved a choice of three products for applying the transaction 
value. It was then expanded to eight  products (hydrocarbons, new vehicles, clinkers, 
telecommunications, rice, cigarettes, iron bars, and condensed milk), which generate the most 
revenue. The list will be further expanded to 23  products by the time the PPAT ends in 
March  2018. The products s elected will have to be accompanied by an invoice. The inspector must 
document his choice of the method to be used.5 
3.12.   Since the switch -over to ASYCUDA++ in 2010, goods have, in principle, been cleared 
through customs by means of four channels: a red channel  (high-risk, for 40% of the goods) 
necessitating a physical inspection of the documents and the goods before clearance; a yellow 
channel (medium -risk, 40%), meaning clearance on the basis of a documentary inspection; a 
green channel (low -risk, 10%), for cl earance without the need for inspection; and a blue channel 
(10%) for deferred control (rapid release). However, in December  2017, there was no risk 
analysis, with selectivity criteria, in place. In practice, inspections are rare and not based on 
scientifi c facts. Thus, the decision to inspect the goods depends mainly on the experience of the 
inspectors. According to the authorities, 60% of goods are not inspected.  
3.13.   Scanners are available for carrying out free inspections in the four airports and the port of  
Nouakchott (currently out of service). Two truck -mounted mobile scanners are supposed to cover 
the road network.  
3.14.   In principle, all imports require an authorization issued by the Ministry of Trade. However, in 
practice, this authorization is not required a t clearance. New importers often ask for this 
authorization at the request of their suppliers or because of their lack of familiarity with the 
market.  
3.15.   To facilitate clearance, economic operators are allowed to establish warehouses, clearance 
areas and cont ainer terminals to provide for the temporary storage of imports (which are not to be 
declared in detail immediately) and goods that have gone through the declaration formalities and 
have been assigned to a customs export or re -export procedure. The legal p rovisions are 
                                                
4 According to the United Nations report "International transport and trade facilitation in North Africa", 
2015, and the Doing Business  report for 2014.  
5 Order No.  239/MF/DGD/2013.  WT/TPR/S/371 • Mauritania  
 
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  contained in Articles 105 to 110 of the new Customs Code. The concessionaires  of these sites 
must, by way of guarantee, submit an annually renewable general customs bond. Operators have 
15 days within which to lodge the customs declaration. N ine operat ors on clearance areas and 
four operators for warehouses were active at the end of 2017.  
3.16.   The provisions of the WTO Agreement on Customs Valuation have been incorporated in the 
Customs Code since 2002. According to the authorities, Mauritania no l onger resorts to minimum 
import values and applies the WTO Agreement. However, for used cars, the Argus (trade -in) 
minimum import value is still employed.   
3.17.   In cases of infringement of the Customs Code and other import regulations, the sanctions 
range from the imposition of a fine of from 10,000 old ouguiyas (US$29) to 100,000 old ouguiyas 
(US$290) to confiscation of the goods and means of transport, or the imposition of a fine equal to 
four times the amount of the duties and taxes owed on the goods imported , depending on the 
seriousness of the offence. The penalty for smuggling is imprisonment for a maximum of 
three  years.  
3.18.   In the event of appeals arising from a possible dispute, the new Customs Code provides for 
the creation of two dispute settlement bodies:  the National Commission for the Arbitration of 
Customs Disputes and the Administrative Commission for Conciliation and Settlement of Customs 
Disputes. At present, according to the authorities, amicable settlements are still very widespread. 
If the parties  are not satisfied with the amicable settlement, the case is brought before a Values 
Committee and, as a last resort, before the courts.  
3.19.   According to the United Nations report on international transport and trade facilitation in 
North Africa, the absence f rom Mauritanian border posts of certain non -customs control services 
(technical control and analysis of food exports, sanitary and phytosanitary controls) and the fact 
that the various services (customs, health, immigration, security) are not all located i n a single 
place are largely responsible for the relatively poor performance of the border administrations. 
Moreover, the negative impact of this dispersion of the control services along the formalities chain 
is worsened by a lack of personnel or staff mot ivation at certain crossing points at which significant 
peaks in traveller and goods traffic are regularly recorded.  
3.20.   Likewise, because of their location, some crossing points suffer from harsh weather 
conditions and frequent cuts in the power supply or net work connections, with a corresponding 
reduction in the quality of the services provided, not to mention the average age of the computer 
equipment made available to the border administrations. Mauritania does not apply any 
international or bilateral transi t convention.  
3.21.   In March  2018, Mauritania had not yet ratified the WTO Trade Facilitation Agreement.  
3.1.2   Rules of origin  
3.22.   Mauritania has not made any notification to the WTO concerning preferential or 
non-preferential rules of origin.6 However, Article 25 of the new Customs Code contains provisions 
relating to the determination of the origin of a product. They define the country of origin of a 
product as that in which it was wholly obtained, that is to say, in which the product was harvested, 
raised or extracted f rom the soil. The origin criteria for processed products have not been defined 
by the Customs Code.  
3.23.   The rules to be followed for the purpose of determining the origin of goods obtained in a 
country using products harvested, raised, extracted from the soil or manufactured in another 
country are established by agreements concluded by Mauritania with States or groups of States or 
by decree, on the proposal of the Minister responsible for finance. The provisions that bind 
Mauritania where rules of origin are co ncerned are those contained in its Association Agreement 
with ECOWAS (preferential rules of origin, Article 5 (b). Certificates of origin for products exported 
within the context of tariff preferences accorded to Mauritania must be validated by the 
Mauritan ian Customs.  
                                                
6 WTO document G/RO/78 of 10  November  2016.  WT/TPR/S/371 • Mauritania  
 
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  3.1.3   Customs duties  
3.1.3.1   MFN applied tariff  
3.24.   The tariff communicated by Mauritania for the year 2017 is based on the 2012 version of 
the Harmonized Commodity Description and Coding System (HS). Called the fiscal import duty 
(DFI), it is ad valorem  on all lines and comprises four rates (zero, 5%, 13% and 20%). Apart from 
the DFI, the Government collects a uniform statistical fee of 1% on more than 90% of tariff lines. 
The Association Agreement with ECOWAS provides for Mauritania to implement the ECO WAS CET 
by 1 January  2019 at the latest; 70% of Mauritania's 2017 MFN tariff corresponds to the ECOWAS 
CET (see below). However, the Association Agreement does not mention the CET's accompanying 
measures.7 
3.25.   The 5,457 ten -digit tariff lines are distributed a s follows (Chart  3.1): 
 205 tariff lines, at the zero rate (zero category), relating to essential products of a social 
nature comprising health, educational, cultural and informational articles, together with 
inputs and equipment for agriculture, livestock and fishing;  
 2,163 tariff lines, at the 5% rate (category 1), intended for basic commodities, 
unprocessed raw materials and capital goods;  
 957 tariff lines, at the 13% rate (category 2), relating to semi -finished products and 
industrial inputs;  
 2,113 tarif f lines, at the 20% rate (category 3), reserved for end -consumer products and 
other products not included in the other categories;  
 19 tariff lines for which the rates are missing.  
3.26.   With the application of the 2017 tariff, the average rate of 12% remained al most identical 
with that of the tariff applied in 2010 (12.1%) (Table 3.1). The highest average rates are those 
applied to beverages and tobacco (20%), clothing (20%), and fish and fishery products (19.8%). 
The average tariff protection for agricultural pr oducts (WTO definition) declined slightly, whereas 
that accorded to other products remained unchanged. On average, the tariff rates have fallen by 
more than two percentage points on oilseeds, fats and oils; and 1.3  percentage points on cereals 
and other pr eparations. The average tariff protection increased by 2.5 percentage points on dairy 
products and 1.6 percentage points on beverages and tobacco (Chart 3.2).  
                                                
7 For a description of the ECOW AS CET accompanying measures, see WTO (2018), Trade Policy Review 
of Guinea. Viewed at: 
https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=R:/WT/TPR /S362R1.pdf https://docs.wto.org/d
ol2fe/Pages/SS/directdoc.aspx?filename=R:/WT/TPR/S370R1.pdf . WT/TPR/S/371 • Mauritania  
 
- 35 - 
 
  Chart 3.1 Breakdown of applied MFN tariff rates, 2 017 
Number of tariff lines  
 
 
Note:  The figures in parentheses correspond to the percentage of total lines. The figures do not add up to 
100% because of the missing tariffs (19 lines).  
Source:  WTO Secretariat calculations based on data provided by the authorities.  
3.27.   When the ISIC definition is used, manufactured products remain the most protected (with 
an average tariff of 12.3%), followed by agriculture (10.4%) and, finally, mining and quarrying 
(4.9%) (Table 3.1).  
Chart 3.2 Applied MFN duty rates, by WTO product group, 2010 and 2017  
(%) 
 
Note:  The tariff average calculations are based on 2010 (HS -07 nomenclature) and 2017 (HS -12 
nomenclature).  
Source:  WTO Secretariat calculations based on data provided by the authorities.  
(3.7)(39.6)
(17.5)(38.7)
05001,0001,5002,0002,500
0% 5% 13% 20%
0510152025
1 2 3 4 5 6 7 8 910 11 12 13 14 15 16 17 18 19 20 21 22 23 242010 2017 Average applied rate
2010 -12.1%
2017 -12.0%
1. Agriculture
2. Products of animal origin
3. Dairy products
4. Fruit, vegetables, plants
5. Coffee, tea
6. Cereals and other    
preparations
7. Oilseeds, fats  & oils8. Sugar and confectionery
9. Beverages and tabacco
10. Cotton
11. Other agricultural 
products
12. Non -agricultural products
13. Fish and fishery products
14. Metals and minerals15. Chemical products
16. Wood, paper, etc.
17. Textiles
18. Clothing19. Leather, footwear, etc.
20. Non -electrical machinery
21. Electrical machinery
22. Transport equipment
23. Other manufactured 
articles n.e.s.
24. PetroleumWT/TPR/S/371 • Mauritania  
 
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  3.28.   The rate dispersion has clearly deteriorated, with a coefficient of variation that has 
increased from 0.57 with the 2010 applied tariff to 0.59 with that for 2017. However, the 
proportion of international tariff peaks has remained almost t he same with 38% of the total 
number of lines under the 2010 applied tariff as against 38.7% in 2017. Global tariff escalation in 
2017 remains comparable with that in 2010 with a slightly higher rate for raw materials. In other 
words, nominal and effective  protection levels remain comparable with those of 2010.  
Table 3.1 Structure of MFN duties, 2010 and 2017  
  
2010  2017  Bound duty 
ratesa 
1. Bound tariff lines (% of total lines)  N/A N/A 41.1 
2. Simple average  of applied MFN rates  12.1 12.0 20.4 
 Agricultural products (WTO definition)  11.6 11.2 38.5 
 Non-agricultural products (WTO definition)  12.2 12.2 11.0 
 Agriculture, hunting, forestry and  fishing (ISIC 1)  9.5 10.4 39.9 
 Mining & quarrying (ISIC 2)  5.0 4.9 0.0 
 Manufacturing (ISIC 3)  12.4 12.3 17.4 
3. Duty -free tariff lines (% of all tariff lines)  2.0 3.8 0.8 
4. Simple average rates (dutiable lines)  12.3 12.5 20.8 
5. Non -ad valorem  duties (% of all tariff lines)  0.0 0.0 0.0 
6. Tariff quotas (% of all tariff lines)  0.0 0.0 0.0 
7. National tariff peaks (% of all tariff lines)b 0.0 0.0 1.8 
8. International tariff peaks (% of all tariff lines)c 38.0 38.7 19.2 
9. Global standard deviation of applied rates  6.9 7.1 17.8 
10. Coefficient of variation  0.6 0.6 0.9 
11. "Nuisance" applied rates (% of all tariff lines)d 0.0 0.0 0.0 
Note:  The 2010 tariff consists of 5,268 tariff lines (ten -digit, in accordance with the HS -07 nomenclature).  
 The 2017 tariff consists of 5,457 tariff lines (ten -digit, in accordance with the HS -12 nomenclature).  
 Calculations based on the national tariff line level.  
 In the 2017 tariff the rates are missing for 19 tariff lines.  
N/A Not applicable.  
a The final bound rates are based on WTO, consolidated tariff schedule (CTS) database 
(5,343  eight-digit tariff lines, except for 1302190001 and 1302190002 (ten -digit), in accordance 
with the HS -12 nomenclature).  
b National tariff peaks are duties that are higher than three times the simple average of all applied 
rates.  
c International tariff peaks are duties that exceed 15%.  
d Nuisance duties are rates higher than zero but less than or equal to 2%.  
Source:  WTO Secretariat calculations based on data provided by the authorities and the WTO database.  
3.29.   Overall, the tariff is characterized by positive escalation (Table 3.2), from raw materials 
(9.8%) to semi -finished products (10.3%) and then towards finished products (13.7%). A 
breakdown at ISIC two -digit level reveals positive tariff escalation in the textiles and clothing; 
wood and articles of wood; paper, articles of paper, printing and publishing; non -metallic mineral 
product and other manufacturing industries (Chart 3.3). The positive escalation does not 
encourage the industries concerned to seek competitiveness on interna tional markets and hence to 
develop. The tariff escalation is mixed in the other industries, which increases the production costs 
of enterprises that use taxed inputs and/or gives them no incentive to enhance their 
competitiveness.  WT/TPR/S/371 • Mauritania  
 
- 37 - 
 
  Table 3.2 Brief analysis of MFN duties, 2010 and 2017  
 2017  2010  ECOWAS 
CET 
simple 
average 
rate 
(%)  Number 
of lines  Simple 
average 
rate 
(%) Rate 
bracket  
(%) CVa Duty -free 
tariff lines  
(%)b Simple 
average 
rate 
(%) 
Total  5,457  12.0 0-20 0.6 3.8 12.1 12.3 
Harmonized system (HS)         
Chapters 1 to 24  931 13.6 0-20 0.5 3.5 13.4 16.1 
Chapters 25 to 97  4,526  11.7 0-20 0.6 3.8 11.9 11.4 
By WTO definition         
Agriculture  775 11.2 0-20 0.6 4.6 11.6 15.5 
Animal products  111 18.4 5-20 0.2 0.0 18.6 24.1 
Dairy products  21 14.5 0-20 0.6 23.8 12.0 16.0 
Fruit, vegetables, plants  206 7.8 5-20 0.7 0.0 8.1 17.6 
Coffee, tea  24 15.8 5-20 0.4 0.0 15.8 14.2 
Cereals and other 
preparations  101 11.1 0-20 0.7 6.9 12.4 13.6 
Oilseeds, fats  & oils  102 8.2 0-20 0.7 14.7 10.3 11.8 
Sugars and sugar 
confectionery  20 8.8 0-20 0.8 10.0 9.6 13.5 
Beverages and tobacco  48 20.0 20.0 0.0 0.0 18.4 17.0 
Cotton  5 5.0 5.0 0.0 0.0 5.0 5.0 
Other agricultural 
products  137 9.4 0-20 0.7 5.1 9.3 9.5 
Non-agricultural 
products  4,682  12.2 0-20 0.6 3.6 12.2 11.7 
Fish and fishery 
products  224 19.8 5-20 0.1 0.0 19.6 15.4 
Metals and minerals  949 12.4 0-20 0.6 0.7 12.3 11.7 
Chemical products  875 6.9 0-20 0.8 16.1 7.4 8.0 
Wood, paper, etc.  263 11.3 0-20 0.6 4.2 11.6 11.5 
Textiles  630 16.5 0-20 0.3 0.3 16.7 16.3 
Clothing  218 20.0 20.0 0.0 0.0 20.0 20.0 
Leather, footwear, etc.  161 14.0 5-20 0.4 0.0 14.0 12.8 
Non-electrical machinery  524 7.3 0-20 0.6 0.6 7.4 7.1 
Electrical machinery  248 13.1 5-20 0.5 0.0 13.0 11.2 
Transport equipment  180 9.7 0-20 0.7 0.6 9.7 8.6 
Other manufactured 
articles n.e.s.  382 14.8 5-20 0.4 0.0 14.9 14.2 
Petroleum  28 11.0 0-20 0.7 14.3 11.3 7.9 
By ISIC sectorc        
Agriculture, hunting, 
forestry and fishing  369 10.4 0-20 0.7 0.5 9.5 11.9 
Mining and  quarrying  97 4.9 0-13 0.3 4.1 5.0 5.1 
Manufacturing  4,990  12.3 0-20 0.6 4.0 12.4 12.4 
By stage of processing         
Raw materials  737 9.8 0-20 0.7 0.9 8.9 10.4 
Semi-finished products  1,801  10.3 0-20 0.6 4.1 10.4 10.1 
Finished products  2,919  13.7 0-20 0.5 4.2 13.8 13.9 
Note:  The 2010 tariff consists of 5,268 tariff lines (ten -digit, in accordance with the HS -07 nomenclature).  
 The 2017 tariff consists of 5,457 tariff lines (ten -digit, in accordance with the HS -12 nomenclature).  
 The ECOWAS CET consists of 5,899 tariff lines (ten -digit, in accordance with the HS -12 nomenclature). 
Calculations based on the national tariff line level.  
a Coefficient of variation (CV).  
b Percentage of total lines.  
c International Standard Industrial Classification of All Economic Activities (Rev.2), electricity, gas and 
water excluded (one tariff line).  
Source:  WTO Secretariat calculations based on data provided by the authorities and the WTO database.  
3.30.   A comparison between the 2017 applied tariff and the ECOWAS CET shows that the 
implementation of the CET would involve changes in the 2017 tariff for around 30% of tariff lines. 
In particular, 39% of agricultural products and 6% of non -agricultural products would see customs 
duties increase, whereas ther e would be reductions for 12% of agricultural products and 21% of 
non-agricultural products. The rate increases would more particularly affect fruit, vegetables and 
plants, together with chemical products. The rate reductions would primarily affect the fol lowing 
categories: textiles, metals and minerals, chemical products, and fish and fishery products.  WT/TPR/S/371 • Mauritania  
 
- 38 - 
 
  Chart 3.3 Escalation of applied MFN rates, by manufacturing industry, 2017  
 
Note:  The groups of products are  those defined by the two -digit ISIC.  
Source:  WTO Secretariat calculations based on data provided by the authorities.  
3.1.3.2   Bindings  
3.31.   Mauritania's Schedule of Concessions was transposed into the 2002 version and then into 
the 2007 version of the Harmonized System  (HS) and these schedules were certified in 2011 and 
in 2014 within the context of the transposition exercise carried out by the WTO Secretariat. More 
recently, it was transposed into the 2012 version of the HS and approved by all Members during 
the multil ateral review of 15  January  2018. In the absence of reservations on the part of 
WTO Members within 90 days, it will be certified at the end of April  2018. The following analysis is 
based on the Schedule of Concessions in the 2012 version.  
3.32.   Mauritania has bo und 41.1% of its tariff lines, namely, all agricultural products and 31.4% 
of non -agricultural products. The rates are ad valorem and range from zero to 75%. The simple 
average of bound rates for all products is  20.4%, or 38.5% for agricultural products an d 11% for 
non-agricultural products. A large proportion of agricultural products (85% of all agricultural tariff 
lines) are bound at rates of 25%, 30% and 50%. Higher bound rates (75%) are applied to coffee, 
tea, maté, spices, cereals, alcoholic and non -alcoholic beverages and tobacco products. Lower 
bound rates (5% -10%) are applied to a few agricultural products such as wheat flour, pig fat, 
ship's biscuit, milk, cream and beer.  
3.33.   A large proportion of non -agricultural lines are bound at rates of up to 20% ( 89% of 
non-agricultural bound tariff lines); the highest bound rates (25%, 30% and 50%) are applied to 
products such as inorganic or organic compounds, tyres, inner tubes, engines for boats and 
vehicles, motor vehicles, tractors, motor vehicle parts and ac cessories, crustaceans and molluscs, 
flour, juices, fish fats and oils, caviar, leather and hides, artificial flowers and wigs, boats and 
coral.  
3.34.   At present, for  621 tariff lines (around 11% of total lines), the applied rates exceed the 
bound rates. The maj ority of the lines concerned relate to non -agricultural products, chiefly 
clothing and electrical and non -electrical machinery (Table 3.3). The difference between the 
average applied rate (12.0%) and the average bound rate (20.4%), together with the small 
proportion of bound tariff lines, is not such as to ensure the predictability of Mauritania's tariff 
regime. The other duties and taxes are bound at zero or 15%. Consequently, the application of 
other import duties and taxes by Mauritania (Section 3.1.4), including the data -processing fee and 
the statistical fee, poses a problem of compliance with commitments with respect to the goods for 
which these duties and taxes have been bound at zero.  
0.05.010.015.020.025.0%
Not applicableUnmanufactured
productsSemi -manufactured
productsFinished productsAverage rate 
applied in 
manufacturing
Food products, 
beverages and 
tobacco
Textiles and 
clothing
Wood and 
articles of 
wood
Paper and articles 
of paper; printing 
and publishing 
Chemicals
Non-metallic 
mineral 
products
Basic metal 
industry
Metal articles, 
machinery and 
equipment
Other 
manufacturing 
industriesNot applicableWT/TPR/S/371 • Mauritania  
 
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  Table 3.3 Number of  lines with applied rates higher than the bound rates  
 Number of ten -digit lines  
Total  621 
Agriculture  7 
 Dairy products  4 
 Cereals and other preparations  1 
 Oilseeds, fats and oils 1 
 Beverages and tobacco  1 
Non-agricultural products  614 
 Fish and fishery products  23 
 Metals and minerals  47 
 Chemical products  6 
 Wood, paper, etc.  2 
 Textiles  41 
 Clothing  154 
 Leather, footwear, etc.  22 
 Non-electrical machinery  123 
 Electrical machinery  160 
 Transport equipment  23 
 Other manufactured articles n.e.s.  8 
 Petroleum  5 
Source:  WTO Secretariat calculations based on data provided by the authorities and the WTO database.  
3.1.3.3   Duty and tax concessions  
3.35.   Exonerations and exemptions from import duties and taxes are still numerous and can be 
found in various laws and regulations. The granting procedure, which involves various ministries, 
and the monitoring of these special regimes contribute to a significant loss of public revenue 
(Box 1.1). 
3.36.   Exemptions and exonerations can be classi fied in the following categories: exemptions 
granted to certain companies, in particular, the National Industrial and Mining Company (SNIM) 
and the Mauritanian Electricity Company (SOMELEC); exemptions granted under the Investment 
Code; aid and grants; dip lomatic exemptions; special exemptions; and other exemptions and 
exonerations. They may be granted, in particular, under the various Finance Laws within the 
context of ratified international conventions, provisions of the Investment Code, the Mining Code 
(Section 4.4), bilateral agreements, or under agreements made with certain enterprises at the 
time of their establishment.  
3.37.   Various import procedures enable operators to escape general border taxation. Mauritania's 
new Customs Code provides for a number of c ustoms procedures that make it possible to import 
goods with relief from customs duties and taxes, including consumption taxes as well as all other 
duties and taxes.8 These are: transit, customs warehousing, temporary admission (for inward and 
outward proc essing), processing under customs control (bonded factories), drawback and the free 
zone. Although there is provision for it in the new Code, the drawback procedure has not yet been 
employed.  
3.38.   Goods under customs control or placed under some procedure that offers relief from duties, 
taxes or prohibitions must be covered by a bond -note comprising, apart from the detailed goods 
declaration, the joint and several undertaking of the principal obligor and his surety to fulfil, within 
the time -limits fixed and sub ject to the statutory penalties, the obligations for which the laws and 
regulations provide. If the goods are not prohibited, the surety guarantee may be replaced by the 
deposit of the duties and taxes. The undertakings given are cancelled and, where appro priate, the 
sums deposited are refunded on sight of the discharge certificate issued by customs attesting that 
the obligations have been fulfilled. However, the Director -General of Customs may, to prevent 
fraud and guarantee the export of certain goods, ma ke the discharge of the bond -note subject to 
the production of a certificate, issued by the Mauritanian or foreign authorities, confirming that the 
goods in question have left the customs territory.  
                                                
8 Articles 156 to 164 of the new Customs Code.  WT/TPR/S/371 • Mauritania  
 
- 40 - 
 
  3.39.   Goods in transit from one customs office to another are e xempt from duties and taxes. At 
entry, they must be declared in detail and verified under the same conditions as goods declared 
for consumption.  
3.40.   The new Customs Code provides for the customs warehouse procedure, which enables 
goods to be stored for a speci fied period in premises subject to the approval and control of the 
customs administration. There are four categories of customs warehouse: public, special, private 
and industrial.9 In principle, warehousing suspends the application of duties, taxes and pro hibitions 
as well as of any other economic, fiscal or customs measures to which imported goods are subject.  
3.41.   For public warehouses, the maximum stay of the goods is fixed at six months (three times 
renewable). At the end of this period, goods stored in a pu blic warehouse must be re -exported or, 
if they are not prohibited, subjected to import duties and taxes. However, failing re -exportation, 
the Director -General of Customs may authorize either the destruction of imported goods that have 
been damaged in the p ublic warehouse, on condition that the duties and taxes payable on the 
remains of the destruction process are paid; or subject the goods, in the state in which they are 
presented to the customs administration, to the payment of duties and taxes. The survei llance of 
these warehouses by the customs administration and the procedures for allocating the related 
costs are determined by order of the Minister responsible for finance.  
3.42.   Bonded factories are establishments under the permanent surveillance of the custom s 
administration with a view to allowing the use or manufacture of products with total or partial 
relief from the duties and taxes payable. The bonded factory procedure is granted by a decree that 
establishes the regulations applicable and the obligations upon the operators.  
3.43.   Temporary admission with total or partial relief from duties and taxes is granted for goods 
provisionally introduced into Mauritania with a view to being re -exported after processing or 
re-exported in the same state. If the goods are no t re-exported or warehoused, the discharge of 
the temporary admission bond -note may exceptionally be authorized against payment of the 
duties and taxes in force on the date of registration of the notes in question.10 
3.44.   Authorization for temporary admission is  granted by the Minister responsible for finance on 
the favourable opinion of the Ministry responsible for industry. The Customs Code distinguishes 
between:  
 temporary admission for inward processing. The benefit of the inward processing 
procedure is grante d by decision of the Director -General of Customs. The procedure is 
reserved for natural and legal persons who, cumulatively:  
- have the installations and equipment necessary to work, manufacture or process 
imported raw materials or semi -finished products;  
- have been active for at least two years; and  
- export at least 90% of the quantity produced.  
 
 temporary admission in the same state for, among other things, objects imported for 
repair, testing or experiment; for empty packaging to be re -exported empty or filled with 
domestic products; for packaging imported full and intended to be re -exported empty or 
filled with domestic products; for motor vehicles imported by tourists not engaged in any 
commercial activity; and for objects whose importation is individua l and exceptional in 
nature and unlikely to become generalized; and  
 the special temporary admission of equipment imported by construction enterprises. The 
benefit of the procedure may be granted for one year and possibly renewed. In this 
case, duties are l evied on a pro rata  basis using the depreciated value.  
3.45.   The new 2012 Investment Code provides for various incentive regimes comprising duty and 
tax concessions during the investment implementation period (Section 2.4.2).  
                                                
9 Ibid., Articles  180 to 212.  
10 Ibid. Article 231.  WT/TPR/S/371 • Mauritania  
 
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  3.1.3.4   Tariff preferences  
3.46.   Under the Association Agreement with ECOWAS, total exemption from import duties and 
taxes is granted to ECOWAS -area products when they are deemed to be originating and 
accompanied by the required certificates of origin ( Section 3.1.3.1). The Tariff Commission was 
established in February  2018 to deal with all matters linked with the effective implementation of 
the ECOWAS CET. No tariff prefer ences are granted to Morocco, Tunisia or Algeria.  
3.1.4   Other duties and taxes (ODT) levied exclusively on imports  
3.47.   A data -processing f ee is charged at the rate of 3,000 old ouguiyas per declaration, whatever 
the customs procedure11, and all imports are subject to a 1% statistical fee. Moreover, 
consumption taxes (excise duties, see below) are levied exclusively at importation.  
3.48.   Since 2011 a 1% culture and sports promotion tax (PCS) has been levied on the c.i.f. value 
of imports of products of HS chapters 21 to 98, with the exclusion of minibuses, medicinal 
products, and agricultural tools and equipment.  
3.1.5   Internal taxes  
3.1.5.1   Value  added tax (VAT)  
3.49.   Since its last TPR, Mauritania has increased the standard rate of VAT from 14% to 16% 
(2016 Finance Law). VAT has risen to 20% on petroleum products (in 2015) and to 16% on 
telephony (in 2018). VAT at 5% is applied to procurement by SOMELEC, including impo rts made 
under its programme contract.  
3.50.   Pursuant to the General Tax Code (CGI) as revised in 2017, VAT is collected on operations 
relating to an economic activity (including industrial, commercial and craft activities) that 
constitute an importation, a deli very of goods or a provision of services, carried out for 
consideration on Mauritanian territory by a taxable person.12 All natural or legal persons who come 
under the regime for the taxation of actual industrial and commercial profits or non -commercial 
profits are automatically subject to VAT. Liability to the VAT regime becomes definitive, except 
where a business is sold or an activity ceases.  
3.51.   Where domestic products are concerned, VAT is applied to the delivery prices of goods and 
services. VAT on imports  is calculated on the c.i.f. value (customs value), plus import duties and 
taxes, including the tariff and, where appropriate, consumption tax. Traders collect VAT when they 
sell their goods. Other reforms were introduced in 2015 at the transfer price and 
undercapitalization level (Article  10.D of the 2017 CGI). Since its last review, Mauritania has also 
revised the exemption regimes, including that relating to VAT on "essential" products. The 
products exempt from VAT are listed in Table  3.4. 
Table 3.4 Exemptions from the normal VAT regime  
VATa 
1. Operations carried out by natural or legal persons relating to the flat -rate regime with respect to the 
industrial and commercial profits tax (BIC) and operations subject to the simplified tax regime u nder 
Article 28 of the 2016 CGI;  
2. Medical acts, hospitalization costs and haemodialysis equipment and inputs;  
3. Sales made by administrative services or bodies, with the exception of public establishments of an 
industri al and commercial nature;  
4. Repair and conversion operations relating to:  
- aircraft intended for airline companies whose services to or from abroad account for at least 80% 
of all the services they operate;  
- aircraft belonging to the national airline;  
- vessels for maritime navigation and vessels for international rive r navigation registered as such;  
5. Sales to the airlines mentioned under item 4 of products to be incorporated in their aircraft;  
6. The sale of goods or products for supplying ships or aircraft  of the airlines mentioned under item 4;  
                                                
11 Under the 2016 Finance Law, the rate of this tax is fixed at 1,000 old ouguiyas per manifest line with 
a minimum of 3,000 old ouguiyas per manifest.  
12 Article 177.B of the CGI as revised in 2017. The General Tax Code rev ised in 2016 is available at: 
http://www.impots.gov.mr/sites/default/files/99 -CGI-2016.pdf . WT/TPR/S/371 • Mauritania  
 
- 42 - 
 
  VATa 
7. Income from the composition and printing of newspapers and periodicals, excluding advertising 
income, and sales of those same newspapers and periodicals;  
8. Operations having as their purpose the transfer of the owne rship or usufruct of goodwill or a customer 
base, subject t o the formality of registration;  
9. Operations carried out by insurance and reinsurance companies or other insurers, whatever the nature 
of the risks insured, and which are subject to the single insu rance tax;  
10. Operations carried out by banking institutions, finance institutions and credit agencies subject to the 
tax on the provision of services;  
11. Air transport to foreign destinations and ticketing operations carried out by travel agencies i n 
connection with air transport;  
12. Transport operations carried out by public passenger or freight carriers enrolled in the business 
register in that capacity and possessin g the regulatory authorizations;  
13. Sales to shipping companies and professional fisherme n of products to be incorporated in the vessels, 
together wit h gear and nets for sea fishing;  
14. The following goods:  
a. bread and bakery products and pastry;  
b. vegetables, meat, fish, shellfish and crustaceans, provided that these foods are fresh or dried, 
salted or smoked;  
c. seed potatoes, seeds, spores, fruits, bulbs, corms, tubers for sowing, crowns and rhizomes 
dormant, in growth or in flower, other live plants and roots, including cuttings and slips, and 
mushroom spawn (mycelium);  
d. fresh fruit, normally in tended to be eaten in the natural state, excluding kolas;  
e. ice; 
f. water and electricity supplied in quantities of 8 m3 and 150 kW/h per month and per consumer 
(16 m3 and 300 kW/h per invoice if the latter covers two months), as well as public standpipes 
suppl ying low -income households;  
g. domestic production of milk, past a, couscous, flour and biscuits;  
15. The products and goods cited in Annex 1 to the 2016 CGI.  
a Article 177 of the General Tax Code as revised in 2016.  
Source:  Online information viewed at: http://www.impots.gov.mr/sites/default/files/99 -CGI-2016.pdf . 
3.52.   Exports of goods and services are subject to VAT at the zero rate, which means that VAT is 
refunded on inputs used in producing the goods and services concerned.13 In principle, to be 
eligible for a refund, exporters must have regularly carried out export operations and be in credit 
with respect to VAT by a minimum of 1  million old ouguiyas (US$2,860). According to the 
authorities, however, requests for the refunding of VAT are still rare in Mauritania, apparently due 
to the fear among businesses that such a request would trigger a tax investigation.  
3.1.5.2   Minimum flat -rate tax (IMF)  
3.53.   Imports (other than grants) are also subject t o the payment of a minimum flat -rate tax 
(IMF), which is wholly deductible from the BIC (at the rate of 25%), being regarded as an advance 
payment on the latter. Since Mauritania's last TPR in 2011, the rate of this tax has remained at 
2.5% of the turnover  of the most recent closed financial year, with a minimum levy of 750,000 old 
ouguiyas (US$2,143); at importation, it is levied at the rate of 2.5% of the c.i.f. customs value. 
The IMF is also imposed on exports of pelagic fish at the rate of 2% of the val ue of the products 
exported (Section  4.1.2.3) and on mining products (Table 4.4).  
3.1.5.3   Consumption taxes (excise duties)  
3.54.   Consumption taxes are applicable only at importation. Two of them are applied to petroleum 
products (Section 4.2.3.2). Specific consumption taxes are also levied on cement and concrete 
reinforcing bars. That on cement is 3,000 old ouguiyas (US$8.6) per tonne (Article 230 of the 
2017 CGI), while that on concrete reinforcing bars, introduced in 2016 at 4,000 old ouguiyas 
(US$11.43) per tonne, wa s raised to 15,000 old ouguiyas per tonne in the 2018 CGI.14 
3.55.   Consumption taxes are ad valorem  on tea (20%) and lump and powdered sugar (7.5%). 
Since Mauritania's last review, some products have been affected by several successive increases. 
Article 227 bis of the 2015 Finance Law introduced an anti -cancer research tax of 7% of the c.i.f. 
value of tobacco products. The 2016 Finance Law introduced a consumption tax on poultry meat 
                                                
13 Article 181 of the 2017 CGI.  
14 Article 249 of the 2018 CGI.  WT/TPR/S/371 • Mauritania  
 
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  and edible offal (20%) and on yoghourt and other sweetened dairy products (15%) and raised that 
on tobacco to 40%, that on scratch -cards to 15%, and that on mineral water to 50%.15 Article 225 
of the 2017 CGI introduced a consumption tax on alcoholic beverages (from 195% to 294% 
depending on the nature of the beverage).16 With the 2018 Finance Law, consumption taxes were 
raised to 60% for all tobacco including cigarettes, to 80% for mineral water, and to 60% on 
yoghourt and other sweetened dairy products, while a new 30% consumption tax was applied to 
pasta.17 
3.56.   Consumption taxes are levied  on the customs value plus import duties and taxes. In 
principle, every importer liable for consumption taxes must keep a journal showing the dates of 
the import declarations or the delivery dates, the quantities imported or received, and the dates 
and num bers of the receipts relating to the payments. The journal must be initialled by the 
Director -General of Customs or his representative.  
3.57.   The revenue generated by customs duties more than doubled between 2011 and 2016, 
whereas that from VAT on imports increa sed to a lesser extent with a slight slowdown in 2015 
(Table 3.5). As a proportion of total State revenue, that generated by import duties has increased 
since 2011, whereas that from VAT on imports decreased slightly between 2011 and 2016. There 
was also a n increase in terms of value and as a proportion of the total for revenue linked with the 
excise duties and the tax on petroleum products. The revenue generated by the statistical tax 
remained stable during the period. Following a fall in 2012, revenue fro m pelagic fees increased, 
thanks to the granting of licences to foreigners.  
Table 3.5 State revenue, 2011 -2017  
(Billions of old ouguiyas and  %) 
 2011  2012  2013  2014  2015  2016  2017  
(January -July)  
Total revenue and grants 
(including oil revenue)  324 
(100.0)  378 
(100.0)  510 
(100.0)  424 
(100.0)  460 
(100.0)  461 
(100.0)  281 
(100.0)  
Tax receipts (excluding oil)  184 
(56.7)  251 
(66.2)  269 
(52.8)  280 
(66.1)  270 
(58.6)  285 
(61.8)  199 
(70.9)  
Of which taxes on goods and 
services  100 
(31.0)  133 
(35.3)  136 
(26.8)  138 
(32.5)  131 
(28.4)  147 
(31.8)  99 
(35.1)  
Domestic VAT  18 
(5.5) 45 
(11.8)  43 
(8.5) 40 (9.3)  45 
(9.7) 44 
(9.4) 25 
(8.9) 
VAT on imports  47 
(14.5)  57 
(14.9)  59 
(11.5)  64 
(14.9)  60 
(12.9)  63 
(13.6)  40 
(14.1)  
Of which VAT SNIM  12 
(3.7) 13 
(3.5) 8 
(1.5) 13 
(3.1) n.a. n.a. n.a. 
Turnover tax (SNIM)  30 
(9.3) 24 
(6.3) 23 
(4.6) 20 
(4.7) 7 
(1.6) 10 
(2.2) 16 
(5.7) 
Tax on petroleum products  2 
(0.8) 3 
(0.8) 3 
(0.7) 4 
(0.8) 6 
(1.3) 12 
(2.6) 7 
(2.4) 
Excise duties (tea, tobacco, 
sugar, cement)  1 
(0.4) 4 
(1.2) 6 
(1.1) 9 
(2.0) 10 
(2.3) 15 
(3.3) 8 
(3.0) 
Other taxes (insurance, 
vehicles, airport)  2 
(0.6) 1 
(0.3) 2 
(0.4) 3 
(0.7) 3 
(0.7) 3 
(0.7) 3 
(1.0) 
Taxes on international trade  22 
(6.9) 29 
(7.7) 32 
(6.3) 37 
(8.8) 39 
(8.4) 47 
(10.2)  31 
(10.9)  
Imports  18 
(5.6) 24 
(6.2) 27 
(5.3) 32 
(7.5) 33 
(7.2) 41 
(9.0) 27 
(9.6) 
Statistical tax  4 
(1.3) 6 
(1.5) 5 
(1.0) 5 
(1.3) 6 
(1.2) 6 
(1.2) 4 
(1.3) 
Other fiscal revenue  7 
(2.2) 5 
(1.3) 15 
(2.9) 7 
(1.6) 9 
(2.0) 9 
(1.9) 10 
(3.7) 
Non-fiscal revenue  110 
(33.9)  99 
(26.2)  209 
(40.9)  117 
(27.7)  149 
(32.4)  134 
(29.0)  63 
(22.5)  
Revenue from fishing  37 
(11.4)  9 
(2.3) 65 
(12.7)  36 
(8.4) 44 
(9.6) 59 
(12.7)  24 
(8.6) 
Of which pelagic fees  14 
(4.3) 4 
(1.1) 9 
(1.7) 33 
(7.7) 21 
(4.5) 29 
(6.3) 15 
(5.4) 
n.a. n.a. n.a. n.a. n.a. n.a. 3 
(0.6) 2 
(0.7) 
                                                
15 Article 230 of the 2017  CGI. 
16 The following products are exempt from the consumption tax on alcoholic beverages: medicinal 
products containing alcohol, with the exception of mint alcohol; alcoholic beverages produced in Mauritania 
from alcohol already taxed in Mauritania; alcoh olic beverages intended to be shipped outside Mauritania; and 
pure alcohol intended for the teaching or research laboratories of scientific and educational institutions.  
17 Articles 226 and 230 of the 2018 CGI.  WT/TPR/S/371 • Mauritania  
 
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   2011  2012  2013  2014  2015  2016  2017  
(January -July)  
Licences (foreigners)  14 
(4.3) 4 
(1.1) 9 
(1.7) 33 
(7.7) 21 
(4.5) 26 
(5.7) 13 
(4.7) 
Mining revenue  10 
(3.0) 8 
(2.2) 7 
(1.4) 8 
(1.8) 6 
(1.3) 6 
(1.3) 4 
(1.4) 
Dividends and dues from 
State -owned  enterprises  33 
(10.1)  62 
(16.4)  50 
(9.8) 46 
(10.7)  14 
(3.1) 10 
(2.1) 9 
(3.1) 
Grants  8 
(2.4) 7 
(1.9) 11 
(2.2) 2 
(0.5) 28 
(6.1) 31 
(6.8) 5 
(1.7) 
Oil revenue (net)  23 
(7.1) 21 (5.7)  21 
(4.1) 24 
(5.7) 13 
(2.9) 11 
(2.4) 14 
(4.8) 
n.a. Not available.  
Source:  Information provided by the authorities.  
3.1.6   Prohibitions, restrictions and import licences  
3.58.   Since acceding to the WTO, Mauritania has not made any notification under the Import 
Licensing Agreement.18 According to the authorities, Mauritania is not currently app lying any 
quantitative restriction on imports for economic purposes.  
3.59.   For reasons of safety, health or religious morality, the importing of some products is 
prohibited. Under Article 157 of the new Customs Code the following goods are prohibited:  
- animals an d goods from contaminated countries, under the conditions envisaged in 
the legislation on health, veterinary and phytosanitary policy;  
- narcotic drugs and psychotropic substances;  
- arms, parts of arms and ammunition, with the exception of arms, parts of arms  and 
ammunition intended for the national army or security forces; arms, ammunition, 
military uniforms and decorations may be imported on ly by the competent 
authorities;  
- pornographic writings, printed matter, drawings, posters, engravings, paintings, 
photo graphs, negatives, moulds, reproductions and any object contrary to morality 
or such as to disturb public order;  
- natural or manufactured products of foreign origin bearing directly on the products 
themselves or on the packaging a trademark or trade name, n ame, mark, label or 
decorative motif comprising a reproduction of national decorations, coats of arms or 
emblems such as to induce the mistaken belief that they were manufactured in 
Mauritania or are of Mauritanian origin.  
3.60.   The Customs Code does not contain  any prohibitions on imports of alcoholic beverages or 
pig meat. The importation of prohibited or restricted products may reportedly be authorized by a 
competent government authority. The importation of fishing boats is subject to the prior 
authorization o f the Minister responsible for fisheries.19 A special regime continues to be applied to 
imports of petroleum products; the import authorizations are managed by the Ministry responsible 
for petroleum and energy (Section 4.2.3.1). Moreover, in Mauritania ther e are three lists of plants 
and plant products which are, in principle, prohibited from being imported or subject to 
authorization (Section 3.3.3). Finally, a decree on the prohibition of plastic bags in Mauritania 
entered into force in January  2013.20 
                                                
18 WTO document G/LIC/M/38 of 28  February  2014.  
19 Article 8 of the 2015 Fisheries Code. Viewed at: 
http://www.peches.gov.mr/IMG/pdf/code_peches_2015 -017_fr_version_finale_scannee.pdf . 
20 Decree No.  2012-157 of 21  June 2012 prohibiting the manufacture, importation, marketing and use of 
flexible plastic sacks and bags.  WT/TPR/S/371 • Mauritania  
 
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  3.1.7   Anti-dumping, countervailing and safeguard measures  
3.61.   Mauritania does not have any special legislation concerning anti -dumping, countervailing or 
safeguard measures. However, certain provisions concerning anti -dumping measures can be found 
in the Customs Code cu rrently in force. Article 14 of the new Customs Code confers upon the 
President of the Republic the right to apply anti -dumping and countervailing measures by 
ordinance, if necessary. However, no measure of this kind has yet been applied.  
3.1.8   Other measures af fecting imports  
3.62.   No agreement has been concluded with foreign governments or enterprises with a view to 
influencing the quantity or value of goods and services exported to Mauritania. Likewise, the 
authorities have no knowledge of any such agreement between  Mauritanian and foreign 
enterprises.  
3.63.   Mauritania does not maintain any local content requirements to gain advantages or provide 
incentives with a view to promoting the consumption or use of local goods and services (however, 
in the case of hydrocarbons see Section 4.2.2). Strategic stocks of p etroleum are maintained 
through the Mauritanian Petroleum Products Storage Company (MEPP), the only institution 
authorized by the State for that purpose (Section  4.2.2.1). Where cereals are concerned, the Food 
Security Commission (CSA) is responsible for m aintaining reserves equivalent to three months' 
consumption (Section  4.1). Mauritania participates in the international trade sanctions decided on 
by the United Nations Security Council or by the regional bodies in which it participates.  
3.2  Measures directly affecting exports  
3.2.1   Procedures and requirements  
3.64.   Under the Customs Code, exports are subject to a "detailed declaration", which must be 
accompanied by a sanitary certificate and a certificate of origin, if the importing country so 
requires. The Ministry respo nsible for agriculture issues phytosanitary, sanitary or re -export 
certificates to exporters, on request. In the case of cattle exports, an exit authorization is also 
required.  
3.65.   At the exporter's request, the Ministry of Trade will issue an export authoriza tion mentioning 
the name of the buyer, the description of the product, the destination, the quantity and the value, 
for a fee of US$20 -25 per authorization.  
3.66.   According to the BCM, in most cases export earnings must be repatriated (Section 1.2).  
3.2.2   Taxes, charg es and levies  
3.67.   Exports of all products are subject to the minimum flat -rate tax (IMF), at the rate of 2%, 
and to a 1% statistical charge.  
3.68.   In the case of cattle exports, the exporters are understood to be subject to a municipal 
shipment tax (by order of the commune). Mauritanian legislation also provides for a fiscal export 
duty on the following products: 10% on hides, skins and leather of HS Chapter 41; 15% on ferrous 
waste and scrap. Since 2016, export duty has been payable on the customs value of fishery 
products (Section  4.1.2.3.4). Export duty is also charged on certain mining products pursuant to 
the Mining Code (Section 4.3.2). Mauritania applies VAT to exports at the zero rate (however, see 
Section  3.1.5.1).  
3.2.3   Export prohibitions, licences and controls  
3.69.   According to the authorities, Mauritania is not currently applying any prohibition or 
quantitative restriction on exports and does not require export licences. However, to export fishing 
boats it is necessary to obtain the prior authorization of the Ministe r responsible for fisheries.21 
Moreover, in order to combat malnutrition and iodine deficiency, in 2008 the Government decided 
                                                
21 Article  8 of the 2015 Fisheries Code.  WT/TPR/S/371 • Mauritania  
 
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  to prohibit the export of some species of fish, such as grey mullet, and to open sales outlets for 
fish in the hinterland.  
3.2.4   Export subsidies and promotion  
3.70.   In Mauritania, there is no special law on export promotion. However, the Customs Code has 
various procedures for importing goods with relief from duties and taxes with a view to 
encouraging exports, such as temporary admission or dr awback (Section 3.1.3.3).  
3.71.   The 2012 Investment Code provides for advantages conditional on export. Enterprises 
established in the free zones benefit from tax and customs concessions (Box 3.1 and 
Section  2.4.2). In agreement with the State, basic infrastruct ure can be installed by private 
businesses, individually or within the context of a public -private partnership. Concessions are 
assigned to free export enterprises at a rental rate fixed by joint decision of the supervisory 
Minister and the Minister of Fin ance, at the proposal of the authority responsible for the 
management of the free zone.  
3.72.   Since its last TPR, Mauritania has set up a free zone under Law No.  2013/001 establishing 
the Nouadhibou free zone and its implementing regulations. A customs office ha s been installed to 
manage the free zone and the products eligible for the free zone regime.  
3.73.   Mauritania has also made significant changes in its free point regime. This regime, 
introduced in the 2002 Investment Code and intended for wholly exporting enterp rises, was 
abolished by the 2012 Investment Code. However, the customs and tax concessions granted to 
the enterprises that qualified for the regime remain valid up to the end of their specified period of 
validity.22 
Box 3.1 Concessions granted to exporters  
In the 2017 Customs Code  
Temporary admission for inward processing procedures  
Relief from duties and taxes granted for products intended for processing, working or further handling in the 
customs territory, with  a view to being re -exported.  
 
Drawback  
Importation free of duties and taxes of products of the same kind as those used in the manufacture of 
previously exported goods; and the total or partial refund of customs duties and taxes on raw materials 
processed in Mauritania and re -exported.  
 
In the 2012 Investment Code 2012  
Export free zones (ZFEs)  (for enterprises that have invested at least 500  million old ouguiyas and created at 
least 50  permanent jobs in the free zones and show evidence of an export potential of at least 80%):  
- are exempt from all taxes based on wages and staff costs, business ta x, property tax on developed 
land, property tax on undeveloped land, and the licence fee. This exemption is replaced by a single 
communal tax which may not exceed an annual amount of 5  million ouguiyas;  
- are subject to the industrial and commercial profits tax (BIC) under the ordinary law regime;  
- the customs concessions consist in total relief from import duties and taxes on capital goods, 
equipment and utility vehicles intended for use in production (as listed in an order of the Minister of 
Finance); and in  exemption from export duties and taxes.  
Concessions granted on a case -by-case basis  
These concessions are determined for a particular enterprise by order of the Ministry of Finance.  
Source:  Customs Code; Investment Code (2012).  
3.2.5   Export financing, insuranc e and guarantees  
3.74.   According to the authorities, Mauritania does not have any export financing and/or 
guarantee mechanism.  
                                                
22 Article 35 of the 2012 Investment Code.  WT/TPR/S/371 • Mauritania  
 
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  3.3  Measures relating to production and trade  
3.3.1   Incentives  
3.75.   In some cases the Government may grant subsidies to enterprises. These subsidies a re 
decided in the Council of Ministers, then recorded in the Finance Law. Mauritania has not notified 
the WTO Committee on Subsidies and Countervailing Measures of any assistance programmes or 
measures.  
3.76.   The new Investment Code adopted in 2012 instituted pr eferential regimes which grant tax 
and customs concessions for investment during the installation and operational phases 
(Section  2.4.2). It provides for concessions at exportation (Section 3.2.4) and under the 
development hubs regime (Section 2.4.2). The Mining Code also provides for a preferential 
customs and tax regime (Section 4.3).  
3.77.   VAT refunds for investors are possible under certain conditions (Section 3.1.5.1). There is 
understood to be tax relief for promoting non -industrial fishing (Section 4.1.2.3 .3). 
3.3.2   Standards and other technical requirements  
3.3.2.1   Standards, technical regulations, testing, certification and accreditation  
3.78.   Mauritania has not made any notification under Article  15.2 of the WTO TBT Agreement. At 
the end of March  2018, there was no national  enquiry point for TBTs in place. Mauritania has 
experienced difficulties in implementing its legislation relating to the standardization, certification 
and accreditation process. Despite the adoption of a law in 2010, the regulatory framework for 
standard ization, certification and accreditation remains weak in the absence of implementing 
decrees. The accreditation system envisaged for 2013 is not yet operational.  
3.79.   The legislation on standardization and quality promotion has not changed since Mauritania's 
last TPR in 2011. Under Article 2 of Law No.  2010-003 of 14  January  2010, standardization, 
certification and accreditation activities are coordinated and monitored by the Minister responsible 
for industry. Since 2011, the following measures, among others, ha ve been adopted:  
 Decree No.  198/2014 of 14  October  2014 amending the Ministry's organization chart in 
order to strengthen the powers of the Standardization and Quality Promotion Directorate 
(DNPQ)23; and  
 the national quality policy, on 8  May 2016.  
3.80.   The natio nal standardization, metrology and quality promotion system consists of the 
following bodies:  
 the National Standardization and Quality Promotion Council, responsible, in particular, 
for helping the Government to define national policy in the field and to g ive its opinion 
on any strategic question relating to these areas;  
 the Mauritanian Accreditation Committee, responsible for giving its opinion on 
accreditation requests from certification bodies;  
 the National Standardization and Metrology Office, which is not yet operational; and  
 the national technical committees: the Agri -Food Standards Committee, which existed at 
the time of Mauritania's last TPR in 2011; and other committees established since then, 
namely, the Committee on Rice and Wheat established by p rime-ministerial order in 
2016, the Electrotechnical Committee, the Anti -Corruption Committee, the Construction 
Committee (with a technical regulation on cement), and the Chemistry Committee, 
which also deals with mineral water.  
                                                
23 See website at: http://www.dnpq.mr . WT/TPR/S/371 • Mauritania  
 
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  3.81.   The initiative for drafting  a new standard may come from any operator or international 
institution. All the bodies interested in the preparation of a standard may submit their proposals, 
together with the necessary supporting documents, to the DNPQ. The decision may be based on 
economic (importance of the sector for imports or exports, risks for the individual) or 
non-economic criteria. A standardization programme is drawn up each year. The technical 
committee competent for the area concerned prepares a draft standard which undergoes  a 
two-month public consultation stage; and letters are also sent to the bodies concerned for 
comment. The secretariat of the committee in question finalizes and adopts the standard, which is 
then published by the DNPQ.  
3.82.   The standard is made compulsory by o rder of the Minister responsible for industry, if it 
concerns health, the environment, or following a reasoned request. The order is published in the 
Official Journal. Changes in technical regulations are published in the Official Journal and copies 
are di stributed among the interested public bodies. Since 2010 there have been a dozen technical 
regulations covering food products (in particular, edible oils and wheat flour) and mineral water. 
Provisions adopted by other national institutions have also introd uced other technical regulations. 
In practice, it would seem that for reasons such as safety and health, international standards 
(including those of the Codex Alimentarius) are likely to be required for certain imports.  
3.83.   According to the National Strategy f or Accelerated Growth and Shared Prosperity (SCAPP) 
report, where the analytical and testing laboratory and conformity control infrastructure is 
concerned, there is still a lack of equipment and qualified human resources as well as funding, with 
performanc e often dependent on external support. The DNPQ has a national metrology laboratory, 
which takes a quality approach, and a legal metrology laboratory.  
3.84.   The inspections are mainly focused on the hygienic condition and safety of food (including 
fishery) produ cts, medicinal products and other mass consumables, including hydrocarbons. These 
inspections are intended to guarantee the quality of the products, protect the public, and ensure 
healthy competition on the domestic market by suppressing bad commercial pra ctices, while 
conforming to the commitments made under the WTO Agreements on Technical Barriers to Trade 
(TBT) and Sanitary and Phytosanitary Measures (SPS). However, the quality control facilities are 
modest and controls are rare, with Mauritania acceptin g conformity certificates issued by 
recognized foreign bodies.  
3.85.   Fishery products constitute an exception. Controls, through inspections and analyses, are 
carried out on all fishing activities. The laboratory of the National Office for the Sanitary Inspectio n 
of Fishery and Aquaculture Products (ONISPA) has been accredited to international requirements 
since March  2013 for purposes of analysis and testing (Section 4.1.2.3.3). It appears that cattle 
also undergo veterinary inspection at border posts and in the  ports (Section 3.3.3).  
3.86.   Mauritania does not yet have a national accreditation system. It is a member of the Arab 
Accreditation Council with Iraq, for calibration purposes. Mauritania has signed cooperation 
agreements with Tunisia and Algeria, Senegal and S udan for the purpose of making joint 
assessments.  
3.3.2.2   Packaging, labelling and marking  
3.87.   Mandatory labelling requirements apply to a number of goods, such as food products, 
cigarettes, and matches. The labelling must always be in French and/or Arabic. In the cas e of food 
products, labelling must indicate the nature of the product, the ingredients and the quantity, as 
well as the place of production and the use -by date. In addition, according to Decree No.  2009-102 
of 6 April 2009 regulating veterinary pharmacy in  Mauritania, the packaging of medicated 
feedstuffs for animals must necessarily bear a label indicating their full composition, as well as 
their date of manufacture and use -by date.  
3.3.3   Sanitary and phytosanitary measures  
3.88.   Mauritania has not notified the WTO of  any sanitary or phytosanitary (SPS) measures. 
Within the framework of its transparency obligations under the WTO Agreement on the Application 
of Sanitary and Phytosanitary Measures, Mauritania has notified the Foreign Trade Protection WT/TPR/S/371 • Mauritania  
 
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  Directorate as its n ational enquiry point for the WTO and has designated the Director of Livestock 
and Agriculture as the authority responsible for WTO notification procedures.24 
3.89.   Mauritania acceded to the FAO's International Plant Protection Convention (IPPC) on 
29 April 2002.25 It is also a member of the World Organisation for Animal Health (OIE) and of the 
FAO/WHO Codex Alimentarius Commission. In particular, the OIE has carried out a veterinary 
legislation mission with the Veterinary Services Directorate; launched the PVS Pat hway for 
effective veterinary services; and prepared the Gap Analysis report in 2010; however, the relevant 
reports have not been made public.26 In 2011, Mauritania also benefited from a mission to support 
the organization of a donors' round table.27 
3.90.   Sanitar y and phytosanitary control is characterized by the presence of different services 
without any real coordination. These are, in particular, the Ministry responsible for health, for 
hygiene and food safety; the Ministry responsible for fisheries, for fisher y product quality control 
carried out through the Fishery Product Promotion  Directorate (DPPP); and the Ministry responsible 
for rural development and the environment, for phytosanitary and animal health controls carried 
out, respectively, by the Agricultu re Directorate and by the Directorate responsible for livestock. 
Despite the diversity of the participants, effective food quality and hygiene control is still limited.  
3.91.   Sanitary and phytosanitary inspection fees, the method of collection and the processing  
charges will have to be determined jointly by the Ministry responsible for agriculture and that 
responsible for finance. A draft Decree for setting the amounts of the sanitary and phytosanitary 
inspection fees is in preparation. Law No.  042 of 26  July 2000 defines the rules governing the 
protection of plant species and their products. Under the terms of this law, the importation into 
Mauritania of plant species, their products, soil, compost, and packaging used for transporting 
them is subject to the produ ction of a phytosanitary certificate issued by the country of origin.  
3.92.   In 2002, the Ministry responsible for agriculture published three different lists indicating the 
plant species, their products and the other products whose importation is, respectively, prohibited, 
subject to prior authorization or subject only to the production of a phytosanitary certificate. 
According to the authorities, these three lists, included in Mauritania's last TPR, are not being 
applied.28 
3.93.   The equivalent legislation for sanitary  measures dates from the 1960s. The Livestock Code 
in force was adopted in 2004. According to the authorities, the OIE is currently helping Mauritania 
to modernize its livestock code. The importation of certain animals is understood to be subject to 
prior authorization from the Ministry responsible for livestock. However, a list of these animals is 
not available.  
3.94.   The sanitary inspection and safety of animal products intended for human consumption 
continue to be regulated by a decree dating from 1965.29 Surveillance of the premises, sanitary 
control of the animals, and sanitary inspection of the safety of the products are mandatory but are 
carried out only when a duly accredited member of the veterinary services resides in the vicinity of 
the abattoir or slaug hter yard.  
3.95.   The import and export of animals and animal products are regulated by Decree No.  65.087 
of 19  May 1965, which stipulates that all imported animals must be accompanied by a sanitary 
certificate not more than one month old. This certificate must s tipulate that the animals are free of 
certain diseases and have been vaccinated against epidemics prevalent in the exporting country 
(Table 3.6).  
                                                
24 WTO documents G/SPS/ENQ/26 of 11  March  2011; and G/SPS/NNA/16 of 11  March  2011.  
25 Online information viewed at: http://www.fao.org/legal/traites/traites -en-vertu -de-larticle -xiv/fr . 
26 Online information viewed at: http://www.oie.int/fr/appui -aux-membres -de-loie/analyse -des-ecarts -
pvs/rapports -devaluation -danalyse -des-ecarts -pvs-de-loie. 
27 Online information viewed at: 
http://www.fao.org/fileadmin/user_upload/remesa/docs/REMESA/5%C3  per 
centA8me_r%C3%A9union/7_CPC_Rabat_Activit%C3%A9s_OIE.pdf . 
28 WTO Trade Policy Review of Mauritania, Report by the Secretariat, 24  August  2011.  
29 Decree N o. 65.153 of 19  October  1965.  WT/TPR/S/371 • Mauritania  
 
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  Table 3.6 Sanitary requirements at importation and exportation  
Product  Requirements relating to diseases  
Bovine animals (Europe, America, Asia)  Free of tuberculosis, brucellosis, vaccinated against 
foot-and-mouth disease less than two months previously  
Bovine animals (Africa, Asia)  Vaccinated against rinderpest (cattle plague) more than 
15 days and less than 1 year previously  
Sheep and goats  Free of brucellosis  
Equine animals  Free of glanders  
Poultry  Raised under official veterinary surveillance, free of 
contagious diseases affecting the species. Aviary birds of 
the Psittacidae  family may not be imported into Mauritania 
without special authorization from the veterinary services  
Swine  Free of swine fever (classical and African) and 
foot-and-mouth disease  
Carnivores, dogs and cats  Valid international rabies vaccination certificate  and 
certificate of good health  
The certificate of good health must have been made out 
less than three days before depar ture from the place of 
shipment  
Dogs less than three months old are exempt from the 
rabies vaccination certificat e, but not from the certificate of 
good health; the same provisions apply to cats less than 
three months old  
Dead poultry, eggs, dead game  Certificate attesting to their origin and provenance from a 
region free from contagious diseases of the species  
Sperm for artificial insemination  Certificate from the official veterinary authorities providing 
information relating to the collection conditions and the 
identity and state of health of the donors, which must be 
free of venereal diseases  
Prepared meat products, canned goods  Certificate establishing their origin and attesting to their 
preparation in establishments under veterinary control  
Source:  Mauritanian authorities, Decree No.  65.087 of 19  May 1965 regulating the import and export of 
animals and an imal products.  
3.96.   The laboratory of the National Office for the Sanitary Inspection of Fishery and Aquaculture 
Products (ONISPA) has been accredited to international requirements for analysis and testing 
purposes since March  2013 (Section  4.1.2.3.3).  
3.97.   Mauritan ia has no domestic regulations concerning GMOs. The authorities have indicated 
that they comply with the directives of the Permanent Interstate Committee for Drought Control in 
the Sahel (CILSS).  
3.3.4   Competition policy and price control  
3.3.4.1   Competition policy  
3.98.   The Mauritanian distribution market is characterized by a small number of importers in an 
apparently oligopolistic position, reflecting the fact that only these private enterprises have the 
financial strength and control of trade channels needed to be able to operate profitably.  
3.99.   Mauritania does not have any legislation dealing specifically with competition and price 
regulation. However, the 2000 Commercial Code as revised in 2015 includes in its Title V a section 
on the competition regime.30 This applies, in pri nciple, to private and public enterprises and to all 
production, distribution and services activities, and makes no distinction between Mauritanian and 
foreign enterprises. Its provisions prohibit any concerted action, agreement, understanding or 
other com bine intended to obstruct the determination of prices by the market; to restrict access to 
the market; to limit or control production, outlets and investment; or to divide up markets and/or 
sources of supply. Nor may an enterprise or group of enterprises t ake undue advantage of its 
dominant position in the domestic market or of the state of economic dependence upon it of any of 
its customers or suppliers. These provisions do not apply to practices resulting from a law or 
                                                
30 Law No.  2000-05 of 18  January  2000, Title V, "On competition and free pricing".  WT/TPR/S/371 • Mauritania  
 
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  regulation, or where the persons eng aging in such practices can show that these have the effect of 
ensuring economic and social progress.31 In this latter case, the enterprise must obtain a waiver 
from the Council of Ministers, which will determine its terms.  
3.100.   The 2015 revision of the Code str engthened the provisions relating to free pricing and 
competition and those that apply in liquidation and bankruptcy situations.32 Natural persons who 
have participated in the devising, organization and implementation of anti -competitive practices 
are liabl e to imprisonment (for a term of one month up to two years) and/or a fine (varying in 
amount from 50,000 (US$143) to 800,000 old ouguiyas (US$2,286). Moreover, a maximum fine of 
5% of the turnover in Mauritania is applicable to enterprises for offences rel ating to 
anti-competitive practices. If the offender is not an enterprise, the maximum is 3,000,000  old 
ouguiyas (US$8,571). In addition, any trader who, directly or indirectly, imposes on another 
reselling trader a minimum selling price for a good or serv ice or a minimum profit margin will be 
liable to a fine of 100,000 to 200,000 old ouguiyas.  
3.101.   A 2007 decree supplements and clarifies the competition -related provisions of the 
Commercial Code regarding aspects such as market organization and surveillance, sa nctions, and 
the obligation to declare stocks of essentials (including rice, flour, sugar, milk, and oils).33 
Consumer associations must be approved by the Ministry of the Interior, on the proposal of the 
Minister of Trade.34 
3.102.   The surveillance of domestic com mercial activity is the responsibility of the 
Directorate -General of Competition and Markets in the Ministry responsible for trade. A Market 
Surveillance Committee is supposed to be consulted by the Government in connection with the 
drafting of laws and re gulations and to give its opinion to the Minister responsible for trade in 
connection with the investigation of complaints of non -compliance with the provisions of the Code 
relating to competition and anti -competitive practices (without the possibility of appeal). However, 
in March  2018 this committee did not exist. There are several regulatory authorities that oversee 
competition within their respective areas of competence, in particular, the Government 
Procurement Control Authority (Section 3.3.6), the Tr ansport Regulatory Authority (Section  4.5.1); 
and the Multisectoral Regulatory Authority in the water, electricity, telecommunications and postal 
sectors (Section 4.5).  
3.3.4.2   Price regulation  
3.103.   In general, the Commercial Code (Article 1215) guarantees free pricing , except for 
products and services understood to be listed by decree. However, no decree of this kind appears 
to have been published. In monopoly  situations or situations where there are persistent supply 
problems, or laws or regulations that restrict pric e competition, or excessive price hikes due to 
crisis situations or exceptional or abnormal circumstances, the Commercial Code allows for 
temporary measures to regulate prices. According to the authorities, price controls are in force 
only for petroleum pr oducts (Section 4.2.2.2), water and electricity (Sections  4.2.3 and 4.2.4), 
medicines (Section 4.4.4), motor vehicle insurance (Section 4.5.4), and bread. The Commercial 
Code also provides for the creation of a local price and consu mer committee in each of  the 
53 mouqatâa  (departments).  
3.3.5   State trading, State -owned enterprises and privatization  
3.104.   Mauritania has not made any  notification to the WTO concerning State trading.35 However, 
several enterprises (mostly State -owned) continue to dominate international trade in Mauritania. 
Moreover, the State  continues to hold majority stakes in several commercial enterprises, to which 
it accords various concessions in the form of tax relief or subsidies . The National Industrial and 
                                                
31 According to Article 1 213, "any restriction on competition must be justified on grounds of general 
interest and be proportionate to the ends pursued".  
32 Law No.  2015-032 abrogating, amending and supplementing certain provisions of Law No.  2000-05 of 
18 January  2000 containing the Commercial Code.  
33 Decree No.  2007-088/PM/MCAT establishing the list of products and goods subject to the monthly 
mandatory declaration of stocks and the conditions of that declaration.  
34 Decree No.  2003-030 of 11  May 2003 establishing the conditions of approval of consumer 
associations.  
35 WTO document G/L/1196 and G/STR/18 of 9  November  2017.  WT/TPR/S/371 • Mauritania  
 
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  Mining Company (SNIM), which is 78% St ate-owned, is the main exporter of mining products. The 
Mauritanian State also has a majority holding in the SNIM's subsidiary, the Arab Iron and Steel 
Company (SAFA). The Mauritanian Fish Marketing Company (SMCP) has a monopoly on exports of 
several varie ties of fish. The other State -owned enterprises involved in importing and exporting 
include, in particular, the Mauritanian Gas Company (SOMAGAZ) and the Central Procurement 
Agency for Medicines, Medical Equipment and Medical Consumables (CAMEC) (Table 3.7 ). 
Moreover, some new State -owned enterprises have appeared since 2010, such as the Digital 
Infrastructure Development Company, the Mauritanian Sugar and Sugar Products Company 
(COMASUD), and the Mauritanian Dairy Products Company.  
Table 3.7 Some State -owned enterprises with commercial activities, 2016  
 
Status  Field of activity  State 
holding  
(%) 
Port autonome de Nouadhibou (PAN)  EPIC Transport  100 
Port autonome de Nouakchott ou port de l'amitié (PANPA)  EPIC Transport  n.a. 
Société des bacs de Mauritanie (SBM)  EPIC Transport  100 
Société pour le développement des infrastructures numériques  SN Telecommunications  100 
Société nationale de développement rural (SONADER)  EPIC Services  n.a. 
Agence pour le développement de l'électrification rurale (ADER)  Association  Energy  n.a. 
Société mauritanienne de produits laitiers  SN Dairy products  100 
Agence nationale de l'aviation civile (ANAC)  EPIC Transport  100 
Laboratoire national des travaux publics (LNTP)  EPIC Services  100 
Société mauritanienne des postes (MAURIPOST)  SN Telecommunications  100 
Société mauritanienne d'électricité (SOMELEC)  SN Energy  100 
Société nationale des eaux (SNDE)  SN Energy  100 
Sociétés nationales des puits et forages (SNPF)  SN Energy  100 
Sté nationale des aménagements agricoles et travaux  SN Agriculture  100 
Centrale d'achat de médicaments essentiels, matériels et 
consommation de médicaments (CAMEC)  SN Health  100 
Société mauritanienne des transports publics  SN Transport  n.a. 
Société nationale ISKAN (ANAT SOCOGIM)  SN Finance  100 
Chinguetty Bank (Ch BANK)  SEM Finance  28.58  
Société des Chantiers Navals de Mauritanie  SN Shipyards  100 
Compagnie mauritanienne de sucre et dérivés (COMASUD)  SEM Sugar  79.14 
Société des aéroports de Mauritanie  SEM Airports  66 
Société des abattoirs de Nouakchott (SAN)  SEM Livestock  70.60  
Société mauritanienne pour la commercialisation du poisson 
(SMPC)  SEM Fishing  70 
Société mauritanienne de télécommunications (MAURITEL)  SEM Telecommunications  46 
Société nationale d'importation et d'exportation (SONIMEX)  SEM Services  63 
Société mauritanienne de gaz (SOMAGAZ)  SEM Energy  34 
Société mauritanienne des hydrocarbures (SMH)  SEM Energy  n.a. 
Mauritanian Airlines International  SEM Transport  51.64  
Société nationale industrielle et minière (SNIM)  SEM Transport  78.35  
Société arabe de fer et d'acier (SAFA)  SEM Mines  58.90  
Société arabe mauritanienne de manutention d'acconage  SEM Port services  40.90  
n.a. Not available.  
Note  SN: national company; SEM: semi -public company; EPIC: industrial and commercial public 
establishment.  
Source:  Ministry of Finance; Directorate -General of State Lands and Assets; and Mauritanian Financial 
Supervision Directorate.  
3.105.   In 2016, faced with the declin e in budget revenue following the fall in the prices of raw 
materials, the Government undertook reforms and restructuring in several large State -owned 
enterprises, namely, the National Import -Export Company (SONIMEX); the National Road 
Maintenance Enterpri se; the Mauritanian Gas Company (SOMAGAZ); the National Water Company 
(SNDE); and Mauritanian Television. The Mauritanian State had entrusted SONIMEX, in liquidation 
since January  2018, with the sale of basic food products (sugar, rice, tea) to low -income 
households at affordable prices throughout the national territory. SONIMEX was a State WT/TPR/S/371 • Mauritania  
 
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  commercial enterprise created in 1966 with the Mauritanian State holding 51% of the capital. It 
was required to maintain food security stocks equivalent to three months'  consumption. The Food 
Security Commission (CSA) is henceforth responsible for managing these security stocks.36 
3.106.   The purpose of a new law on public -private partnership (PPP), adopted in February  2017, 
is to define the legal regime and the institutional fram ework for PPP contracts in Mauritania.37 This 
law applies to all sectors of economic and social life in Mauritania subject to the provisions 
applicable to the Nouadhibou free zone and to already regulated authorizations, agreements, 
licences and contracts i n the following sectors: the mining sector; the crude hydrocarbons sector; 
and the telecommunications sector, which remain governed by, in the case of the free zone, its 
own legislation and, in the case of the aforementioned sectors, their sectoral legisla tion. The 
institutional framework includes an interministerial committee, under the Prime Minister, a 
technical support committee and a PPP unit under the Minister responsible for the economy.  
3.3.6    Government procurement  
3.107.   Mauritania is not a member of the WTO p lurilateral Agreement on Government 
Procurement nor is it an observer. In 2010, a new Government Procurement Code was enacted to 
regulate the system for awarding public contracts.38 Several implementing texts have been 
adopted to this end  (Table 3.8).  
Table  3.8 Government procurement legislation, 2018  
Legislation introduced since 2010  Date  
Law 
Law No.  2010-044 of 22  July 2010 containing the Government Procurement Code  2010 
Decrees  
Decree No.  2011-111 of 8 May 2011 on the organization and functioning of the Government 
Procurement Regulatory Authority  2011 
Decree No.  2011-178 of 7  July 2011 on the organization and functioning of procurement bodies  2011 
Decree No.  2012-082 of 4  April 2012 amending certain provisions of Decree No.  2011-178 of 
7 July 2011 on the organization and functioning of procurement bodies  2012 
Decree No.  2011-179/PM of 7  July 2011 on the organization and functioning of the  National 
Government Procurement Control Board  2011 
Decree No.  2012-083 of 4  April 2012 amending certain provisions of Decree No.  2011-179/PM of 
7 July 2011 on the organization and functioning of the National Government Procurement Control 
Board  2012 
Decree No.  2011-180 of 7  July 2011 on the application of certain provisions of Law No.  2010-044 
of 22 July 2010 containing the Government Procurement Code  2011 
Decree No.  2012-084 of 4  April 2012 amending certain provisions of Decree No.  2011-180 of 
7 July 2011 on the application of certain provisions of Law No.  2010-044 of 22  July 2010 
containing the Government Procurement Code  2012 
Orders  
Order No.  211 of 14  February  2012 on the competence thresholds of procurement and 
procurement monitoring bodies and the membership of procurement committees  2012 
Order No.  718 of  3 April 2012 amending certain provisions of Order No.  211 61 of 
14 February  2012 on the application of certain provisions of Law No.  2010-044 of 22  July 2010 
containing the Government Procurement Code and its implementing decrees  2012 
Order No.  213 of 15  February  2012 clarifying certain transitional provisions of Law No.  2010-044 
of 22 July 2010 containing the Government Procurement Code  2012 
Order No.  729 of 8  April 2012 establishing the list of public entities with special procurement 
bodies  2012 
Order No. 829 supplementing Order No.  729 of 8  April 2012, as amended, establishing the list of 
public entities with special government procurement bodies  2012 
Order No.  844 of 3  May 2012 establishing the procedures for appointing the Chairman and 
members of the special government procurement bodies  2012 
                                                
36 Online information viewe d at: http://www.csa.gov.mr . 
37 Law No.  2017-006 of 1  February  2017 relating to public -private partnership (PPP).  
38 Law No.  2010-044 of 22  October  2010 containing the Government Procurement Code.  WT/TPR/S/371 • Mauritania  
 
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  Legislation introduced since 2010  Date  
Order No.  903 of 10  May 2012 establishing the competence threshold of the government 
procurement body of the National Import -Export Company (SONIMEX)  2012 
Order No.  1868/MF of 30  September  2013 establishing the procedures for the collection of the 
proceeds of the sale of tender dossiers and the levying and remittance of certain resources of the 
Government Procurement Regulatory Authority  2013 
Source:  Compendium of texts relating to the government procurement  system published by the Government 
Procurement Regulatory Authority in October  2012.  
3.108.   The framework put in place by the new law envisages several institutions with 
responsibility for awarding, monitoring and regulating government procurement:  
 the Procureme nt Committee at contracting authority level;  
 the National Government Procurement Control Board (CNCMP); and  
 the Government Procurement Regulatory Authority (ARMP).  
3.109.   The Code applies to public contracts awarded by the State, administrative public 
establishme nts, decentralized regional and local authorities, industrial and commercial public 
establishments, other bodies, agencies or offices, national or State -owned companies or an 
association formed by one or more of these legal persons under public law with a view to the 
execution of public works and the supply of goods and services. Contracts with outside financing 
are subject to the Government Procurement Code, insofar as the latter is not contrary to the 
provisions of international financing treaties and agr eements. The provisions of the law in question 
apply to public contracts whose estimated value, all taxes included, is equal to the contract 
awarding thresholds as defined by prime -ministerial order.  
3.110.   A Procurement Committee, set up within each contracting authority and chaired by the 
person responsible for public contracts, is charged with the planning, awarding and monitoring of 
government procurement. It may be appointed to manage the pr ocurement procedures of 
several  contracting authorities, in accordance with the terms of the relevant regulations. When the 
contract is financed from outside resources, the donor(s)' representatives are authorized to attend 
the assessment and award meetings, if their procedures so permit. The Procurement Committee 
entrusts an analysis sub -committee with the assessment and classification of applications and bids 
in accordance with the relevant regulations. The threshold of competence of the procurement 
committees is fixed at 10  million old ouguiyas (US$28,570).39 The threshold is raised to 
50 million  old ouguiyas for the following institutions: the Food Security Committee (CSA), the 
Agency for the Promotion of Universal Access to Services, SOMELEC, the National Road 
Maintenance Enterprise and the SNDE.  
3.111.   The National Gov ernment Procurement Control Board (CNCMP) is placed under the 
supervision of the Prime Minister. Regional government procurement control boards may be 
established by regulation. They provide for the prior and post facto  control of the contract award 
and pe rformance procedures implemented by the contracting authorities in accordance with a 
threshold determined by prime -ministerial order. The CNCMP is responsible for the prior control of 
all contracts with a threshold in excess of 100  million old ouguiyas for  supply contracts and 
200 million old ouguiyas for works contracts.40 In addition, the CNCMP exercises prior control over 
all contracts awarded under exceptional procedures (direct negotiation and restricted tender).  
3.112.   A Government Procurement Regulatory Auth ority (ARMP) has been set up in the form of an 
independent and tripartite administrative authority (public sector, private sector, civil society) with 
legal personality and autonomous administrative and financial management. The ARMP is 
comprised of: a Reg ulatory Council, an Audits and Inquiries Committee, a Dispute Settlement 
Board, a Disciplinary Board and a Directorate -General. The Regulatory Council is the supreme 
body which brings together all the members of the ARMP. The Dispute Settlement Board is ta sked 
with ruling on disputes. The composition of this Board is tripartite: its members are appointed on 
the proposal of, respectively, the Government, the private sector and civil society. The ARMP 
                                                
39 Article 5 of Law No.  2010-044 of 22  July 2010 containing the Government Procurement Code.  
40 Ibid., Articles 11 and 12.  WT/TPR/S/371 • Mauritania  
 
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  initiates independent post facto  audits of the conformity of the awarding and performance of public 
contracts for each budget year. The resulting summary report is transmitted to the competent 
authorities for consideration.  
3.113.   As methods of awarding public contracts, the Code provides for: open invitations to 
tender ; restricted invitations to tender; two -stage invitations to tender; and, exceptionally, 
contracts after simplified consultation and direct negotiation (private contract). In principle, the 
invitation to tender is the default procedure in government procur ement. An open invitation to 
tender may be preceded by a pre -qualification stage in the case of important or complex works or 
equipment or specialized services. Restricted invitations to tender may only be envisaged if the 
contract requirements can only be  met by a particular group of suppliers and must be preceded by 
an open call for expressions of interest. Two -stage invitations to tender may also be used to 
formulate detailed specifications.  
3.114.   The simplified consultation procedure involves arranging a comp etition, with a reduced 
technical dossier, between a limited number of providers (at least three). This method is suitable 
for simple services or low -value products widely available in trade and amounts below the 
procurement threshold defined in Article 5 of the Code. Simplified consultation contracts are 
awarded only in the following cases: lack of acceptable bids; unforeseeable circumstances and 
cases of force majeure ; urgent performance in place of defaulting contract holders; performance 
for purposes of  research, testing, experimentation or adjustment; and the impossibility of 
dissociating the supplies, services or works from the initial contract. The cases of directly 
negotiated contracts must be limited to situations of verified legal or de facto monop oly, 
exceptional circumstances when responding to natural disasters, and to cases in which the 
circumstances require that the performance of the services be kept secret. Contracts for 
intellectual services are awarded after consultation, with the establish ment of a restricted list and 
the submission of proposals, in accordance with the provisions of Article 29 of the Code.  
3.115.   To prevent abuse of the possibility of splitting up the expenditure, the Code supports 
framework agreements and indefinite -quantity cont racts. Framework agreements are 
recommended when it is not possible to predict, at the beginning of the year, the exact amount of 
the purchases, or if the orders exceed the storage capacity. A minimum and a maximum 
threshold, in value terms, for the suppli es that could be ordered in the course of a period of not 
more than one year are fixed. Indefinite -quantity contracts differ from framework agreements in 
that the contracting authority undertakes to entrust to the chosen supplier, for a period of not 
more than one year, the provision of all or part of the specified services without fixing the quantity 
or value. The procedure is the same in both cases and consists in fixing, after an invitation to 
tender, the unit prices of the deliveries, which will be spre ad out over time as the contracting 
authority places its orders, in accordance with its needs.  
3.116.   Open invitations to tender are announced by inserting a notice in the Official Procurement 
Bulletin or any national and/or international publication, for 30  days in the case of local and 
45 days in the case of international invitations to tender, as well as electronically.41 In order to be 
able to participate in a tender procedure, an enterprise must be installed in Mauritania and 
enrolled in the Commercial Registe r.42 However, this provision may be waived in the case of 
international invitations to tender when the works, supplies or services cannot be provided by 
enterprises installed in Mauritania. In addition to informing the chosen candidate in writing, the 
contracting authority must inform the other bidders of the rejection of their bids and refund their 
provisional deposits.  
3.117.   The legislation provides for the possibility of according preferential treatment to national 
enterprises on condition that their bids are e quivalent in quality to those of the foreign bidders. 
The preferential margin is 15% of the amount of the bids in the case of building works and 
national public works, where the cost of producing the manufactured goods includes at least 30% 
of value added in Mauritania, or where at least 30% of national inputs is used or at least 70% of 
the personnel are Mauritanians. For consultancy bureaux and design offices, the preferential 
margin is fixed at 10% if the enterprises bid as a group with foreign consultanc ies and if their 
participation amounts to at least 30% of the study.  
                                                
41 International invitations to tender are also published in the international press. National invitations to 
tender are published only in the local press.  
42 Subject to contrary provisions contained in international agreements.  WT/TPR/S/371 • Mauritania  
 
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  3.118.   The CNCMP's statistics indicate the predominance of invitations to tender from 2012 to 
2016, as was already the case at the time of Mauritania's last TPR. However, there has generally 
been a tendency for the share of procurement by invitation to tend er to decline since 2014 
(Table  3.9). The annual audits carried out by the ARMP show that most of the criteria employed in 
connection with the awarding and performance of contracts are not resp ected. According to the 
audit for 2014, 12% of authorities awarded contracts which had (i) not been previously included in 
a forward plan; (ii) not been submitted for assessment by the CNCMP; or (iii) not been published 
in a national newspaper. The audit a lso noted, in 56% of cases, exceeding of the time -limits for 
the assessment of bids by the analysis sub -committees and, for 65% of the contracts awarded, 
non-compliance with the contractual time -limits for the delivery of supplies, the provision of 
intelle ctual services and the execution of the works. A dozen of the contracts awarded by direct 
negotiation had not received prior authorization from the CNCMP.  
Table 3.9 Government procurement contracts, by award p rocedure, in numbers and 
share of the total, 2012 -2016  
 2012  2013  2014  2015  2016  
Invitations to tender  348 (87%)  543 (98%)  540 (95%)  437 (71%)  376 (57%)  
Direct negotiation  33 (13%)  26 (2%)  118 (5%)  34 (7%)  49 (40%)  
Supplementary agreementa n.a. n.a. n.a. 32 (22%)  25 (3%)  
Total 381 (100%)  569 (100%)  658 (100%)  503 (100%)  450 (100%)  
( ) The share of the total is shown in parentheses.  
n.a. Not available.  
a Modifying one or more terms of the initial contract.  
Source:  Statistics provided by the Mauritanian authorities.  
3.3.7   Intellectual property rights  
3.119.   Mauritania is a member of the World Intellectual Property Organization (WIPO) and of the 
African Intellectual Property Organization (OAPI), created by the Bangui Agreement (1977) and 
revised by the Bang ui Act (1999). It is also party to the Paris Convention for the Protection of 
Industrial Property, to the Berne Convention for the Protection of Literary and Artistic Works, to 
the Patent Cooperation Treaty, and to the Stockholm Convention on Persistent Or ganic Pollutants 
ratified in 2004. Mauritania ratified the new Act revising the Bangui Agreement in December  2015.  
3.120.   The Mauritanian service responsible for relations with WIPO and the OAPI is the 
Technology and Industrial Property Service of the Ministry re sponsible for industry. In Mauritania, 
industrial property rights are managed by the national service for liaison (SNL) between Mauritania 
and the OAPI, which receives applications for registration in Mauritania and passes them on to the 
OAPI. Statistics o n the depositing of applications with the OAPI by the SNL are said to be available 
in the OAPI's annual report.43 
3.121.   Mauritania has not yet notified the WTO of its legislation on intellectual property rights. It 
has not ratified the Protocol Amending the TRIPS  Agreement. Nor has it designated a contact point 
under Article 69 of the TRIPS Agreement.  
3.122.   Copyright and related rights are managed by Ministry responsible for culture. In 
Mauritania, the legislative and regulatory framework for copyright underwent substan tial reform 
with the adoption of Law No.  2012-038 of 17  July 2012 on literary and artistic property. However, 
the implementing texts have not yet been adopted.  
3.123.   The provisions of the 2012 Law guarantee protection of the rights of the author of literary 
or artistic works, of the performer, of the phonogram or video producer, and of radio or television 
broadcasting organizations. The areas covered include literary and artistic works, including 
computer programs and orally expressed works; theatrical works; mus ical works; cinematographic 
works; plastic and applied art works; works of architecture and technical works; graphical or 
typographical works; photographic works; works inspired by folklore; and the creations of clothing, 
fashion and adornment designers.  
                                                
43 Online information viewed at: http://www.oapi.int . WT/TPR/S/371 • Mauritania  
 
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  3.124.   The following are also protected as works; translations, adaptations, music arrangements 
and other original transformations of literary or artistic works; compendiums and anthologies of 
works, collections of works forming part of the traditional cultural he ritage and databases. 
Protection is conferred on the author of derived works without prejudice to the rights of the 
authors of the originals.  
3.125.   The 2012 Law stipulates that the non -pecuniary rights enjoyed by the author cannot be 
renounced and are inalienable and indefeasible. However, they are transferable by succession or 
by will. Pecuniary rights are protected for the benefit of the author  during his lifetime and for 
70 years after his death, for the benefit of the persons so entitled. The legislation also confers on 
the author the right to publish his work, under his own name or a pseudonym. He may confer this 
right on a third party. The author's pecuniary rights are assignable against consideration or free of 
charge. The assignment of thes e rights must be agreed by written contract and may be total or 
partial. The term of protection of copyright and related rights is 70 years.  
3.126.   The new law led to the formation of a Copyright and Related Rights Unit in the Ministry of 
Culture charged with the  legal protection of these rights. Order No. 647 of 15  April 2015 
establishes its functions and its organizational and operational procedures. The Unit is authorized 
collectively to represent the authors, their heirs and other owners of rights with a view to acting as 
an intermediary with the users, for authorizing the legal exploitation of the works and 
performances and collecting the relevant fees and distributing them among the beneficiaries. It is 
required to protect the rights of domestic authors or an y other domestic right -holder, and of 
foreign authors or any other foreign right -holder, whether or not resident in Mauritania. It is also 
responsible for protecting works in the public domain and works of the traditional cultural heritage.  
3.127.   Infringements o f copyright are subject to civil sanctions such as the payment of damages 
and interest, the suspension of any manufacturing that takes place in the course of the unlawful 
reproduction of the work and the seizure of counterfeit media and any equipment used in 
manufacturing them. Infringements of copyright and related rights are established by the police or 
sworn officials of the Copyright and Related Rights Unit, who are also authorized to make seizures, 
provided that they are placed under the custody of the  Unit. Sanctions, however, are the 
responsibility of the courts.  
3.128.   Criminal sanctions may be ordered, in the form of a term of imprisonment of six months to 
three years or a fine ranging from 1  million to 2  million old ouguiyas, regardless of whether 
publica tion took place in Mauritania or abroad. In the case of a repeat offence, the penalty for 
which the law provides is doubled.  
3.129.   Since its creation, the Copyright and Related Rights Unit has made the regional delegates 
of the Ministry of Culture responsible fo r awareness -raising by explaining the usefulness of 
intellectual property protection as a vehicle for development and for combating piracy. The 
implantation of the Unit in all the wilayas, with limited resources, has made it possible to speed up 
awareness -raising which, according to the authorities, has led to a significant improvement in 
respect for these rights.  
3.130.   The offences most commonly recorded in Mauritania where intellectual property rights are 
concerned are counterfeiting and forgery. They relate to  trademarks, copyright and related rights 
and affect, among other things, books, textiles, cosmetic and food products , medicines, video and 
audio cassettes, and mobile phones. Most of these articles appear to be imported. Weak 
implementation of the legisla tion seems to be the main reason for the infringement of intellectual 
property rights.  
3.131.   According to the authorities , the basic problems encountered are linked with raising 
awareness of these issues among the public and the players. There are very few cases  of copyright 
holders seeking redress in Mauritania because copyright is still very poorly understood.  
 
 
 WT/TPR/S/371 • Mauritania  
 
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  4  TRADE POLICIES BY SECTOR  
4.1  Agriculture  
4.1.1    Overview  
4.1.  Mauritania's land is mostly desert (0.5% is arable), and suffers from an increasing rainfall 
shortage, lack of investment and rural exodus. The total area farmed was in the order of 
240,000  hectares in 2017, i.e. less than half its potential of 500,000 hectares, with only 46,000 of 
the irrigable 135,000 hectares actually irrigated.1 There  is a chronic shortfall in food crops and 
70% of staple food needs are imported with sizeable budget subsidies (see below). Greater 
competition on the import side would seem a priority in order to bring down high food costs. 
Mauritania continued to be hit by sharp rises in its food import bill in 2010 -2011 and again in 2016 
and 2018.2 On the other hand, the coverage rate for rice, dates and vegetables improved 
significantly in 2017 as a result of government efforts in terms of infrastructure for processing,  
storage etc. The other types of agricultural production do not appear to have grown faster than the 
population over the period 2008 -2016 (Chart 4.1).  
Chart 4.1 Output of main agricultural products  
(Annual gro wth rate, 2008 -2016 (%))  
 
 
Source:  FAOSTAT. Viewed at: http://faostat3.fao.org/home/E  (database accessed in November  2017).  
4.2.  The Ministry of Agriculture is responsible for regulating agriculture and the Minist ry of 
Livestock for livestock farming (Section 4.2.5 below); animal products and crops are the main 
agri-food products. The share of expenditure of the Ministries responsible for agriculture, livestock, 
fisheries and other matters related to food security amounts to 1.3% of total government 
expenditure (excluding debt interest). The stated priority goal of agricultural policy is to increase 
domestic production so as to better ensure the low -income population's food security, and cut the 
import bill.  
4.3.  A multi tude of plans, projects and programmes to develop agricultural and livestock 
production have been drawn up over the past decade, in particular with Mauritania's development 
partners, including in connection with the Poverty Reduction Strategy Paper (PRSP):  
                                                
1 Ministry of the Economy and Finance (2016), Stratégie nationale de croissance accélérée et de 
prospérité partagée (SCAPP) 2016 -2030, August  2016.  
2 Online information viewed at: http://afrique360.com/2016/01/18/mauritanie -hausse -vertig ineuse -
des-prix-des-denrees -alimentaires ; http://mauriweb.info/node/4369 ; and at: 
http://apanews.net/index.php/news/mauritanie -forte-hausse -des-prix-des-produits -alimentaires -a-
nouadhibou . 
-20.0%-15.0%-10.0%-5.0%0.0%5.0%10.0%15.0%20.0%25.0%
Dried beans
Dates
Maize (corn)
Dry peas
Pulses n.e.s
Paddy rice
Sorghum
Camelid meat
Bovine meat
Chicken
Goat meat
Sheep meat
Camel meat
Cow milk
Goat milk
Sheep milk
Hen eggs in shellProduction Population
Agricultural crops
Domestic meat Whole fresh milkWT/TPR/S/371 • Mauritania  
 
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   the National Agricultural Development Plan 2015 -2025 was prepared in 2013 together 
with the FAO with the aim of developing agriculture that is "modern, sustainable and 
competitive, by developing highly productive crop farming"3; 
 the National Food Security  Strategy (SNSA, 2012), which led to the National Agricultural 
and Food Security Investment Programme (PNIA);  
 the Rural Development Strategy 2025 (SDSR, 2012), together with  
 the Agropastoral Framework Law (LOAP) adopted in 2012; and  
 the National Strategy f or Accelerated Growth and Shared Prosperity (SCAPP, 2016).  
4.4.  In the past, these plans have often lacked framework laws or sufficient resources for their 
implementation.4 However, since 2011 tangible efforts to boost rice production (and to a much 
lesser exte nt wheat production) have borne fruit, which confirms that farmers do indeed respond 
to suitable policies.  
4.5.  In particular, Mauritania does not participate in the ECOWAS Regional Food Security Storage 
Strategy , whose Regional Food Security Reserve constitutes a third line of response to crises, after 
local/community -level and national food reserves. Adopted by ECOWAS in February 2013, the 
Reserve is composed of a physical component (one third of expenditure) aimed at securing rapid 
supply and a fina ncial component (two thirds); Mauritania's participation in this mechanism could 
help to improve food security while facilitating regional trade in foodstuffs. Nor is Mauritania a 
participant in the sub -regional West Africa Agricultural Productivity Progra mme (WAAPP).5 
4.6.  One of the priorities of the €195 -million National Indicative Programme 2014 -2020 signed 
with the EU is to strengthen the land tenure system. A five -year land reform programme was 
launched in 2016 with World Bank assistance, starting from the  recognition that an appropriate 
land tenure policy could make a significant contribution to achieving the goal of food security by 
raising food production. According to a recent United Nations report, the land tenure system is one 
of the three main factor s perpetuating the extreme poverty in which three quarters of the 
Mauritanian population live.6 According to this report, because they lack land titles and identity 
documents, the poorest cannot obtain loans for seeds and fertilizer and are often under thr eat of 
eviction without compensation by rich landowners or foreign investors; agricultural land may be 
purchased by foreigners by setting up a company under Mauritanian law and taking out a 
long-term lease. According to the authorities, on the contrary, th e State attaches great importance 
to access to land by village cooperatives and access to agricultural credit, and to overhauling the 
land tenure system, on which an interministerial committee is working; and there have never been 
any cases of expropriatio n. Moreover, it would seem that the process for attributing rural 
concessions needs to be simplified, as these are first granted on a provisional basis (Section 2.4).7 
4.7.  The household food security survey carried out by the World Food Programme (WFP) in 2013  
showed the scale of food insecurity and its relationship with imports: in January  2013, 16.5% of 
Mauritanian households suffered from food insecurity. In 2015, the same survey reported a rate of 
26.8%, and even 34.7%, in rural areas. The national food sup ply consists of about 70% of 
imported cereals, of which between 5% and 25%, according to the year, is provided by 
international food aid. Facilitating imports would therefore directly help to reduce hunger.  
                                                
3 Ministry of Agriculture. Viewed at: http://www.agriculture.gov.mr/spip.php?article 87. 
4 SCAPP (2016).  
5 Online information viewed at: http://www.waapp -ppaao.org/fr . 
6 United Nations (2017), Report of the Special Rapporteur on extreme poverty and human rights on his 
mission to Mauritania. Viewed at: https://documents -dds-
ny.un.org/doc/UNDOC/GEN/G17/053/84/PDF/G1705384.pdf?OpenElement . 
7 For a summary of Mauritanian land law, see Foncier & développement , viewed at: 
https://ww w.foncier -developpement.fr/wp -content/uploads/fiche -pays-mauritanie.pdf . WT/TPR/S/371 • Mauritania  
 
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  Chart 4.2 Food products imported by Mauritania, 2008 -2016  
 
Note:  Food products based on the WTO definition of agriculture.  
Source:  WTO Secretariat calculations based on data from the UNSD Comtrade database; and United Nations, 
ITC TradeMap.  
4.8.  The main trade p olicy instruments relating to agriculture and food are customs tariffs, which 
the Government occasionally raised during the period 2010 -2016, in particular when it decided to 
encourage domestic production (see below in the case of rice). Mauritania  has not  notified the 
WTO Committee on Agriculture concerning domestic support for agricultural production, which is 
probably sizeable in relation to the value of production of certain food products such as rice 
(see below); or concerning export subsidies, which d o not exist given the lack of any exportable 
output. The EMEL Programme was introduced in 2011 following a severe drought; the products 
sold were all imported by National Import -Export Company (SONIMEX) (Section 3.3.5). 
Government spending on this programm e reached nearly 22  billion old ouguiyas in 2016 (almost 
US$63  million). The programme came under criticism in September  2012 because of the direct 
award of five contracts amounting to over €30  million under conditions that reportedly did not 
comply with t he Government Procurement Code (Section 3.3.4).8 In March  2018 the activity of the 
Emel shops dwindled following the liquidation of SONIMEX.9 
4.9.  The foods sold at subsidized prices in the Emel shops consist primarily of the following 
staples: sugar, rice, pas ta, milk, potatoes and onions.10 Mindful that subsidized imports of food 
and other agricultural products could have a seriously destabilizing impact on agricultural 
production systems and in particular block the development of specific segments, in 2017 the  
World  Bank drew up a project for a Social Register of all poor households that would receive cash 
transfers of 15,000 old ouguiyas, or about US$42) every quarter instead of food sales. This 
amount corresponds to about one third of the reference income for  the national poverty threshold, 
i.e. US$1.34 per day.  
4.10.   Mauritania's food market is characterized by a small number of "interest groups linked to 
major local players" that dominate the wholesale distribution of rice and the other main foods, 
which somewhat seems to explain the fact that in 2015 "the domestic price of imported rice was 
twice the world price and the domestic price of wheat was 60% higher".11 These importers 
                                                
8 Online information viewed at:  http://www.fr.alakhbar. info/4945 -0-Mauritanie ---Emel-2012-plus-de-
12-milliards -engloutis -dans-le-gre-a-gre.html . 
9 CRIDEM, Mauritanie: la disparition des boutiques EMEL inquiète les populations pauvres du pays . 
Viewed at: http://cridem.org/C_Info.php?article=708108 . 
10 Online information viewed at: http://afrique.le360.ma/mauritanie/societe/2016/06/06/2938 -un-
milliard -douguiyas -pour-la-subvention -des-produits -pendant -le-ramadan -2938. 
11 Enhanced Integrated Framework (2015), République islamique de Mauritanie - Actualisation de 
l'Étude diagnostique pou r l'intégration du commerce: de rentes à court terme vers une croissance 
28.3%
29.1%
19.4%
14.5% 15.2%
11.0%12.0%13.3%18.1%
11.6%
10.6%
7.7%6.9%8.7%
7.7%8.1%10.2%
8.5%
0.0%5.0%10.0%15.0%20.0%25.0%30.0%35.0%
2008 2009 2010 2011 2012 2013 2014 2015 2016Food imports as a percentage of total imports
Fodd imports as a percentage of GDPWT/TPR/S/371 • Mauritania  
 
- 61 - 
 
  apparently enjoy an oligopolistic position and their speculative practices are likely to  undermine 
food security.  
4.1.2   Policies by subsector  
4.1.2.1   Rice and wheat, gum arabic  
4.11.   Rice and wheat are the main agricultural products for which significant production aids have 
borne fruit (Chart 4.3).  
Chart 4.3 Rice p roduction, 1990 -2014  
 
Source:  FAOSTAT. Viewed at: http://faostat3.fao.org/home/E  (database accessed in November  2017).  
4.12.   Government production support for agriculture has taken the form of hydro -agricultural 
works on behalf of the poorest village communities, as well as subsidized agricultural inputs 
(in particular fertilizer and herbicides and seeds for rice, wheat and vegetable production). Farmed 
areas have been rehabilitated and developed, and paddy rice pro cessing and local storage have 
been improved. In 2014 -2015 output neared 300,000 tonnes, but according to the president of the 
Association for Farm Modernization and Diversification, yield per hectare did not exceed 2.5  tonnes 
in 2015 -2016 compared with 4 tonnes previously.  
4.13.   In August  2015 guaranteed producer prices were raised from 80 to 130 old ouguiyas 
per kilo, but in early 2016 domestic producers were hit by a slump in imported rice prices.12 
Production thus became unviable without government support fo r fertilizers and inputs. The 
Government then raised customs tariffs. In 2011, the fiscal import duty (DFI) on rice, which had 
previously been exempt, was raised to 5% for broken rice and 13% for milled rice (see below).  
4.14.   Wheat production also increased ten fold between 2004 and 2014, but remains modest at 
7,000 tonnes compared with imports of over 500,000 tonnes in 2015, costing the State 
US$125  million.13 
4.15.   Gum arabic (of the acacia family) production began in Mauritania in the 15th century, and 
the country was once a major exporter.14 However, its importance for the country collapsed 
following the droughts of 1970 and 1980. Annual production is currently below 500  tonnes. The 
World Bank is working with the country to promote this cro p, which helps to combat desertification 
thanks to its deep roots that retain water, as well as for its economic value. The Sahel and 
                                                                                                                                                  
macroéconomique et un développement durable fondé sur l'exportation , World Bank. Viewed at: 
http://www.com merce.gov.mr/IMG/pdf/strategie_commerciale.pdf . 
12 Online information viewed at: http://www.noorinfo.com/Le -riz-mauritanien -La-frustration -des-
producteurs -nationaux_a17265.html . 
13 SCAPP (2016).  
14 For a gum arabic market study, see UNCTAD (2015). Viewed at: 
http://unctad.org/en/PublicationsLibrary/INFOCOMM_cp06_G umArabic_fr.pdf . 
0501001502002503003501990199119921993199419951996199719981999200020012002200320042005200620072008200920102011201220132014(Volume: 1,000 tonnes)WT/TPR/S/371 • Mauritania  
 
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  West Africa Programme (SAWAP), endowed with US$1.1  billion, is jointly implemented by the 
World Bank and the Global Enviro nment Facility (GEF) to support the "Great Green Wall" initiative.  
4.1.2.2   Animal farming and products  
4.16.   Mauritania has a large livestock population of about 20  million head, reflecting the 
comparative advantage of its vast territory. In 2010 the herd was estimated at 1.7  million cattle; 
1.4 million camelids; 8.7  million sheep; 5.8  million goats; and 4.2  million poultry. Livestock 
farming represents on average 16% of GDP, provides a livelihood for about one  million people, 
plays a key role in food security, and is a means of accumulating capital, in particular for the 
poorest. However, the heavy concentration of the herd in grazing areas has hastened deforestation 
and land degradation, thereby speeding up the country's severe desertification. The survival of 
livestock  farming therefore calls for a radical revision of policy in order to take account of the fight 
against desertification, access to animal feed and its cost, and the reform of extensive farming so 
as to improve productivity.15 
4.17.   Many plans, programmes, project s or strategies have been published on Mauritanian 
livestock farming, but few have been implemented.16 Most of them agree on the need to provide 
considerably more resources in order to stabilize and regenerate the areas concerned; facilitate 
access to input s for producers; improve animal health; collect statistical data and the commercial 
information needed for monitoring the sector; and rehabilitation of the necessary public 
infrastructure.  
4.18.   The current Livestock Code was adopted in 2004.17 A new National Liv estock Development 
Plan 2018 -2025 was mentioned (but unavailable) in December  2017 on the Ministry of Livestock's 
website. Its total cost was said to be 112  billion old ouguiyas (US$320  million), of which nearly 
half had already been raised in June  2017 ac cording to the Ministry.18 In fact, the operating budget 
allocated to the Ministry of Livestock in 2017 (1.1  billion old ouguiyas, or about US$3  million) 
represents 0.4% of total government expenditure (excluding debt interest).  
4.19.   The National Union of Livest ock Savings and Loan Cooperatives (UNCECEL) was set up in 
2009 to palliate the major handicap of lack of access to credit for livestock farmers. However, 
although it has received an annual budgetary allocation since then, the body has never begun 
either to  function or to grant loans.19 Again, the Livestock Input Supply Pool could supply the 
market for animal feed and veterinary products and ensure its stability, if it had adequate working 
capital.  
4.20.   As for the health of the herd, repeated epidemics regularly c ause deaths and economic 
losses. Only a minority of animals appear to be vaccinated. Hence, in October  2017 an annual 
vaccination campaign was launched for six  million animals, (i.e. less than half the total), in 
particular against contagious bovine pleuro pneumonia and sheep and goat plague (peste des petits 
ruminants (PPR)).20 
4.21.   The lack of a laboratory for the control and certification of animal products is another 
handicap. The National Livestock and Veterinary Research Centre (CNERV) could include such a 
laboratory but lacks the financial resources for doing so.  
                                                
15 Online information viewed at: http://afrique.le360.ma/mauritanie/economie/2017/10/17/15842 -
mauritanie -secheresse -nouveau -cri-de-detresse -des-eleveurs -15842 . 
16 See, for example, Ministry of Rural Development and the Environment, Rural Development Strategy 
2015. Viewed at: http://cda.portail -omvs.org/sites/cda.portail -
omvs.org/files/sites/default/files/fichiers_joint/10390_ocr.pdf . 
17 Law No.  2004-024 of 13  July 2004 containing the Mauritanian Livestock Code. Viewed at: 
http://www.cciammr.com/images/Code%20de%20lelevage.pdf . 
18 Online information viewed at: http://www.elevagerim.com/fr/2017/06/ministre -de-lelevage -presente -
communication -relative -a-lapprobation -plan-national -developpement -de-lelevage -2018-2025. 
19 Online information viewed at: 
http://documents.banquemondiale.org/curated/fr/492991468049878598/pdf/Mauritania -DTIS-French -FINAL -
GreyCover.pdf . See for example  the allocation of 60  million old ouguiyas in the 2015 Finance Law.  
20 Online information viewed at https://lesmauritanies.com/2017/10/02/m auritanie -vers-limmunisation -
de-6-millions -de-tetes-de-betail . WT/TPR/S/371 • Mauritania  
 
- 63 - 
 
  4.22.   For all these reasons, Mauritania is one of the few countries of which one of the main export 
products is mostly exported informally. Mauritania is in fact traditionally considered the largest 
expor ter of live cattle in the region. The authorities estimate that traditional exports to the 
Gambian, Malian, Moroccan and Senegalese markets amount to between 30,000 and 70,000 cattle 
and 300,000 sheep a year.21 However, this trade is essentially conducted i nformally.  
4.23.   The Investment Code (Section 2.4.2) provides favourable conditions for investment in the 
livestock and animal product sector. It seems that since 2011 some public -private partnership 
(PPP) investments have helped increase domestic production of animal products with the aim of 
reducing the import bill: the Mauritanian Dairy Company  (SMPL), a State enterprise, started up 
operations in 2016 in the Nema region (1,100 kilometres to the east of Nouakchott), where 
Tivilski, a private company, is already  operating.22 
4.24.   Another PPP for poultry production was started up in 2015 in Nouakchott.23 The Nouakchott 
Abattoir Company (SAN) is also a semi -public company . 
4.25.   Some private tanneries were set up in Nouakchott in the 2000s, but in 2017 they all appear 
to have c ome to a halt.24 
4.26.   Imports of dairy products and white meat remain high. The country is self -sufficient only in 
red meat. In 2016, customs duties on poultry were raised to 20% when a poultry farm started up 
production. By comparison, the ECOWAS common externa l tariff (CET) rates for poultry, to which 
Mauritania should now adhere, are 35%. Powdered milk is considered an input for dairies and 
carries a 5% duty, the same rate as under the ECOWAS CET.  
4.27.   Imports of milk and poultry are sold at subsidized prices that are set by the Ministry of 
Trade.  
4.28.   The 2016 Finance Law introduced "consumption taxes" on imports of poultry meat and 
edible offal, as well as yoghourt and other dairy products (Section 3.1.5.3).   
4.1.2.3   Fisheries  
4.1.2.3.1   Overview  
4.29.   Mauritania's coastal waters are among the  richest in the world as far as fisheries resources 
are concerned. The country's Exclusive Economic Zone (ZEE) covers an area of 230,000 km2. The 
Atlantic coastline extends for 720 km, and there are 750 km of riverbanks along the Senegal River 
dividing Mau ritania from Senegal.25 Fish account for around 13 % of total goods exports 
(Chart  1.3). There are also the catches by the foreign fishing fleet directly dispatched overseas. 
The fisheries sector contributed about 8.4% of government budget revenue in 2015, primarily 
from licence fees and royalties. Small -scale fishing and coastal catches have increased sharply, 
from 43,000 tonnes in 2006 to 333,000 tonnes in 2013. Fish -processing activities have also 
developed very strongly, with more than a  hundred plants c ompared with a single plant in 2006.  
4.30.   In 2016 the Ministry of Fisheries and the Maritime Economy published a final report on the 
investment framework for sustainable fisheries development in Mauritania 2015 -2020 in order to 
implement the Government's new na tional strategy for responsible and sustainable fisheries 
management.26 In that year Mauritania was the first country to commit itself at the regional level 
in favour of the Fisheries Transparency Initiative, which was launched in Nouakchott in 
February  2016. The National Multi -Stakeholder Group (MSG), established in January  2017 is 
                                                
21 This trade is in principle governed by Decree No.  65-087 of 19  May 1965 regulating the import and 
export of animals and animal products.  
22 Online information viewed at: http://www.inter -reseaux.org/IMG/pdf/Note_Tiviski_final.pdf . 
23 For an analysis of the poultry sector, see Fall, M. (2009), Revue du secteur avicole , FAO. Viewed at: 
http://www.fao.org/3/a -ak141f.pdf . 
24 Mauritanian Centre for Policy Analysis  (2010), Analyse des politiques publiques dans le domaine de 
l'élevage . Viewed at: http://www.cmap.mr/PA2010/ETUDE%20ELEVAGE%20VF.pdf . 
25 Online information from FAO, viewed at: http://www.fao.org/fishery/countrysector/FI -CP_MR/fr . 
26 Online information v iewed at: 
http://www.peches.gov.mr/IMG/pdf/rapport_finalcadre_d_investissement.pdf . WT/TPR/S/371 • Mauritania  
 
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  responsible for supervising the implementation of the Initiative in Mauritania.27 It is steered by the 
Ministry of the Economy and Finance.  
4.1.2.3.2   International agreements and convention s 
4.31.   In April  2012, in Nouakchott, Mauritania ratified the 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 African Region (Abidjan Conventio n).28 Mauritania had 
ratified the United Nations Convention on the Law of the Sea on 10  December  1982.29 Mauritania 
has also signed several international fishing agreements. As international agreements, they take 
precedence over domestic law, including the F isheries Code.  
4.1.2.3.2.1   Agreement with Senegal  
4.32.   A 2001 agreement with Senegal in principle allowed registered Senegalese fishermen to 
engage in small -scale fishing without having to land their entire catch in Mauritania, as a waiver to 
Mauritanian legislation (see b elow). The agreement provided for annual protocols that were 
concluded until 2014, in which year Senegal obtained 400 fishing licences for a maximum volume 
of 50,000  tonnes of fish that could be landed in Senegal. Such protocols have been suspended 
since 2 015. 
4.1.2.3.2.2   Agreements with the European Union  
4.33.   Since 1987, successive fisheries agreements have been signed with the EU. A Fisheries 
Partnership Framework Agreement was signed in 2006, initially for six years up to 31  July 2012 
and then extended until the end of 2018. Several protocols have been signed on the basis of this 
agreement, for 2006 -2008, 2008 -2012, 2012 -2014 and 2015 -2019.30 These agreements authorize 
EU-registered vessels to fish in Mauritania's ZEE in exchange for an annual financial contribution 
specified in the protocol. This contribution includes support for the development of the fisheries 
sector (Table 4.1), which has been declining over the period, and is intended for enhanced 
surveillance, the maritime academy, the protection of marine areas, and  the development of 
small -scale fishing.  
Table 4.1 Fisheries agreements, 2006 -2019  
Duration  Maximum tonnage (royalty)  No. of 
vessels 
at the 
same 
time Average 
annual royalty 
(€ million)  Of which: 
average 
annual  
sectoral aid 
(€ million)  
2006-2008 440,000  200 76.5 n.a. 
2008-2012 250,000  130 76.3 16.3 
2012-2014 326,700  110 70.0 3.0 
2015-2019 287,500, of which:     
 1. Crustaceans excluding crawfish and crab: 5,000  
(royalty: €400/tonne)  25 59.1 4.1 
 2. Non -freezer trawlers and bottom longliners for black 
hake: 6,000  
(royalty: €90/tonne)  6 n.a. n.a. 
 3. Demersal species other than hake, non -trawling: 3,000 
(€105/tonne)  n.a. n.a. n.a. 
 4. Tuna seiners: 125,000  
(€60-70/tonne plus €1,750 per vessel)  25 n.a. n.a. 
 5. Pole -and–line tuna vessels and surface longliners: 7,500  
(€60-70/tonne +€2,500 -€3,500 per vessel)  15 n.a. n.a. 
                                                
27 Online information from the Fisheries Transparency Initiative, viewed at: 
http://fisheriestransparency.org/fr/mauritania -launches -its-fiti-national -multi-stakeholder -group . 
28 Online information viewed at: http://www.prcmarine.org/fr/la -mauritanie -ratifie -la-convention -
dabidjan . 
29 Online information from the United Nations, viewed at: http://www.un.org/french/law/ los/index.htm . 
30 Protocol setting out the fishing  opportunities and financial contribution provided for in the Fisheries  
Partnership Agreement  between the European  Community and the Islamic Republic of Mauritania for  a period 
of four years. Viewed at: http://eur -lex.europa.eu/legal -content/FR/TXT/PDF/?uri=CELEX:22015A1201(01)  
&from=EN ; and at: https://ec.europa.eu/fisheries/cfp/international/agreements/mauritania . WT/TPR/S/371 • Mauritania  
 
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  Duration  Maximum tonnage (royalty)  No. of 
vessels 
at the 
same 
time Average 
annual royalty 
(€ million)  Of which: 
average 
annual  
sectoral aid 
(€ million)  
 6. Freezer pelagic trawlers: 220,000  
(€123/tonne)  19 n.a. n.a. 
 Non-freezer pelagic vessels: 15,000  
(€123/tonne)  n.a. n.a. n.a. 
n.a. Not available.  
Source:  WTO Secretariat on the basis of the Fisheries Agreement.  
4.34.   Under the protocol, European vessels pay an annual royalty. Article 1.5 of the agreement 
provides that these royalties must also be paid by all other foreign fleets operating in the fishing 
zone. The royalty amounts to €400/tonne for crustaceans with the exception of crawfish and crab; 
€105 for demersal species (with the exception of €90/tonne for black hake). For tuna, the royalty 
is €60/tonne for the first two years , rising to reach €70 in the fourth year, plus a fixed royalty of 
€1,750 per tuna seiner. In the case of pole -and-line tuna vessels or bottom longliners, the royalty 
rises to €2,500 and 3,000 per vessel respectively. Fishing for cephalopods is banned.  
4.35.   In addition, the agreement provides for a "royalty in kind": vessels must transfer free of 
charge a volume corresponding to 2% of their pelagic catches transhipped or landed, all species 
combined, to the National Fish Distribution Company (SNDP), a State enter prise (see below) that 
only distributes fish within the country. As large vessels cannot approach the port for technical 
reasons, small boats have to collect the catch in order to land it. Furthermore, this payment in 
kind would appear to compete with the small -scale fishing that supplies the domestic market.  
4.36.   The agreement specifies annual catch ceilings and maximum volumes per vessel, including 
tuna vessels (Article 2.7). The vessels report their catch volume data at the end of each fishing 
year. Freezer p elagic trawlers can fish 225,000 tonnes annually, plus the 2% in kind mentioned 
above, with a possible excess of 10% without affecting the financial counterpart, against a royalty 
of €123 (Table 4.1).  
4.37.   Foreign vessels have a transhipment obligation (which, however, does not include the 
obligation of storage and local processing), unlike the domestic fleet, which does have to land and 
process its catches. However, the non -freezer pelagic fleet is subject to a landing obligation " within 
the limits  of the recep tion capacity of the processing  units at Nouadhibou and actual market  
demand". In addition, the current protocol (like its predecessors) stipulates that 60% of total 
crews of European vessels (Chapter IX) must consist of Mauritanian seamen, and also provides for 
the presence of some scientific observers at the Mauritanian G overnment's expense.  
4.38.   Since 2010, an increasing number of Mauritanian production units (freezer vessels, plants 
producing fishmeal or ready -made meals) have been included in the EU's list of countries and 
territories from which imports of fishery products a re authorized. The latest list dates from 2018 
and contains over 130 enterprises.31 The latest health audit of the fisheries sector by the European 
Commission dates from 2011. Enterprises are certified by the Mauritanian Ministry of Fisheries and 
the Mariti me Economy as meeting EU hygiene standards.  
4.1.2.3.2.3   Agreements with China  
4.39.   The work of the Mauritania -China Joint Fisheries Commission led to the signing in 
October  2017 of a new cooperation agreement to replace the 1991 agreement. This new 
agreement is said to inc lude provisions concerning the renewal of the national fleet, approval of 
the sanitary inspection system for fishery products, and access to the Chinese market for fishery 
products, based, according to the authorities, on the provisions of the agreement wi th the EU. The 
Ministry website does not appear to contain this agreement.  
4.40.   In 2010, the Government signed a fisheries agreement with a Chinese private company 
(Poly Hong Dong) in order to establish a fisheries hub at Nouadhibou. In exchange for investment 
in kind assessed at US$100  million over a 25 -year period (construction of a fishing wharf, a 
                                                
31 Online information viewed at: https://w ebgate.ec.europa.eu/sanco/traces/output/MR/FFP_MR_en.pdf . WT/TPR/S/371 • Mauritania  
 
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  fish-processing plant with a capacity of 300 tonnes per day, refrigerated storage units, etc.), the 
company obtained a 25 -year fishing licence. According to the au thorities, this agreement with 
Mauritania does not exempt Hong Dong from the payment of all internal duties and taxes (VAT, 
etc.), customs duties, the 2.5% minimum flat -rate tax (IMF), and the export tax. The company is 
one of about 100 enterprises approve d to export to the European market.32 
4.1.2.3.3   National regulations  
4.41.   The Ministry of Fisheries and the Maritime Economy is responsible for government policy in 
the fisheries sector.33 It is thus tasked with implementing the laws governing fishing in Mauritanian 
waters  and ensuring that they are consistent with international agreements. The Ministry also 
oversees, inter alia , the Mauritanian Fish Marketing Company (SMCP) (see below), the SNDP and 
Mauritania's shipyards.  
4.42.   Mauritania has undertaken to implement the interna tional regulations against illegal, 
unreported and unregulated (IUU) fishing34, which came into force on 1  January  2010.35 Under 
these regulations, vessels must be registered, be in possession of a fishing licence, and each trip 
out to sea has to be declared . Products exported by processors or shipowners (approved by the 
sanitary authorities) must be traceable.  
4.43.   The national fisheries resource management system is mainly the responsibility of the 
Ministry of Fisheries, the Fisheries Surveillance and Maritime C ontrol Department (DSPCM) and the 
Mauritanian Institute for Oceanographic and Fisheries Research (IMROP).36 According to the 
authorities, the system is effective and provides a reliable estimate of the current state of marine 
resources. In particular, again  according to the authorities, each vessel keeps a fishing log with 
statistics concerning catches, which are transmitted to the DSPCM. The National Office for the 
Sanitary Inspection of Fishery and Aquaculture Products (ONISPA) is the sanitary authority fo r 
fishery products and is certified ISO 17025.  
4.44.   The new 2015 Fisheries Code introduced, among other things, a system of individual quotas 
for maximum catches per vessel; specified fishing gear and methods (Article 29); and revised the 
applicable taxation.37 The new legislation abolishes the distinction between small -scale fishing and 
industrial fishing, and instead distinguishes between small -scale fishing, coastal fishing and 
deep-sea fishing according to the vessel's size and equipment and the fishing zone.  
4.45.   The Code provides for two types of treatment: a national regime subject to landing in 
Mauritania and reserved for Mauritanian -registered vessels or bareboat charters; and a foreign 
vessel regime. The foreign regime is an exceptional one that is granted un der international fishing 
agreements or other arrangements (see above, international agreements). In the absence of an 
international agreement stipulating otherwise, a vessel operating under the foreign regime must 
land its entire catch in Mauritania; and at least 60% of the on -board crew must be Mauritanian 
nationals, including the captain and officers.38 The fishing access duty differs under the two 
regimes; it includes a direct access duty and a royalty. The direct duty is based on the species, 
fishing zo ne, fishing category, fishing gear and mode of conservation.39 The royalty is based on the 
species and value of catches. Some species are reserved for the national regime, which enjoys 
lower royalties in exchange for the obligation to land catches and proce ss them locally.  
                                                
32 Idem.  
33 The Ministry's website was working in January  2018. Viewed at: http://www.peches.gov.mr/index.  
php?lang=fr . 
34 Council Regulation No.  1005/2008 of 29  September  2008. Viewed at: http://eurlex.europa.eu ; and 
at: http://ec.europa.eu/fisheries/cfp/il legal_fishing/index_fr.htm . 
35 Online information viewed at:  
http://www.cape -cffa.org/IMG/pdf/CAPE_annonce_ bateaux_INN_mauritanie_3fev2006.pdf . 
36 Online in formation viewed at: http://www.imrop.mr . 
37 Law No.  2015-017 containing the Marine Fisheries Code. Viewed at: 
http://ww w.peches.gov.mr/IMG/pdf/code_peches_2015 -017_fr_version_finale_scannee.pdf . 
38 Article 47 of Decree No.  2015-159 implementing Law No.  017-2015. Viewed at: 
http://www.peches.gov.mr/IMG/pdf/dcret_2015159_application_loi_0172015_portant_code_des_pches__0110
2015.pdf . 
39 Decree No.  2015-176. WT/TPR/S/371 • Mauritania  
 
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  4.46.   Several tax breaks are available in order to encourage the development of small -scale and 
coastal fishing. The turnover derived from artisanal fishery products is not subject to the minimum 
flat-rate tax (IMF), with the exception of the tu rnover from sales of pelagic products, which are 
subject to a 2% IMF. The exemptions from VAT, internal consumption taxes (for example the tax 
on petrol) and customs duty on petroleum products used for small -scale fishing amounted to 
8 billion old ouguiyas  (about US$23  million) in 2013 alone.40 
4.1.2.3.4   Fish exports  
4.47.   Exports of frozen unprocessed fishery products (with the exception of small pelagic fish) 
that are subject to the landing obligation remains the monopoly of the SMCP, a semi -public 
company set up in 1984,  with 70% of its capital owned by the State and the remainder by the 
Mauritanian private sector.41 The SMCP has not been notified to the WTO Committee on State 
Trading. In 2016, its turnover, entirely from export, amounted to about US$416  million.  
4.48.   The SMCP is ISO 9001 -2008 certified. Its activities are governed by a new decree of 2017.42 
For products for which it has an export monopoly, the SMCP is responsible for the inspection of 
commercial quality (size, etc.) and marketing up to export. The SMCP asks inte rested buyers to 
submit price proposals; fishers or producers are remunerated on the basis of the export price 
obtained by the SMCP after deduction of a commission of 0.5% -1.5% according to the product 
exported. However, Poly Hong Dong's exports (see above ) are not subject to the SMCP monopoly.  
4.49.   The SMCP's sphere of activity was broadened in 2017. The new decree specifies that it is 
also responsible for controlling, inspecting and monitoring the marketing and export of a second 
group of products on which it does not have an export monopoly, namely frozen small pelagic fish, 
fishmeal and fish oil. Catches are transferred directly by fishers to their clients on the basis of the 
floor price set by the Commission responsible for setting export reference prices (A rticle 8); the 
commission is once again 0.5% -1.5% according to the product. The Commission also publishes a 
floor price for a third group of products, namely fresh and live products. In addition, the SMCP 
levies export taxes at the rates indicated in Table  4.2. 
Table 4.2 Export taxes collected by the SMCP  
Species  Tax as a percentage of catch value  
Whole products  
Frozen on land  5% 
Frozen on board  6% 
Fresh demersals  4% 
Fresh pelagics  2% 
Live crustaceans  10% 
Processed and/or prepared productsa 
On board  4% 
On land  3% 
Fish meal and oil  8% 
Finished productsb 1% 
a "Processed and/or prepared products" means any product that has undergone mechanical 
transformation that adds value.  
b Finished products are defined as products ready for consumption.  
Source:  Decree No.  2015-176 on the methods for setting access duty for fisheries resources. Viewed at: 
http://www.peches.gov.mr/IMG/pdf/decret_2015 -176_du_041215_ 
modalites_de_fixation_du_droit_d_acces_fr.pdf . 
4.50.   Consumption of fish per capita in Mauritania did not increase between 2011 and 2016, 
although the Government decided in 2008 to encourage domestic consumption by banning exports 
of certain species of fish (such as mullet) and to open up sales outlets for fish in the interior.  
                                                
40 Ministry of Finance (2015), Portrait des dépenses fiscales de l'année 2013 de la République islamique 
de Mauritanie . Viewed at: https://www.giz.de/en/downloads/giz2013 -fr-potrait -des-depenses -fiscales -en-
Mauritanie.pdf . 
41 Online information viewed at: http://smcp.mr . 
42 Decree No.  2017-027 on the marketing of fishery products for export. Viewed at: 
http://www.peches.gov.mr/IMG/ pdf/decret_smcp_prix_de_reference_fr.pdf . See also World Bank (2015), 
Islamic Republic of Mauritania, Diagnostic Trade Integration Study. Viewed at: http://www.eif -
mis.org/files/us er/Mauritania_DTISU_2016.pdf . WT/TPR/S/371 • Mauritania  
 
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  4.2  Extractive industries and energy  
4.51.   The Ministry of Petroleum, Energy and Mining (MPEM) is responsible for government po licy 
on refined and unrefined hydrocarbons, mining and electricity. The Ministry has a website 
containing the applicable legislation as well as a Note on the hydrocarbons sector.43 Foreign 
investment is actively encouraged in this market, in the framework o f production -sharing contracts 
with the State.  
4.2.1   Upstream sector  
4.52.   Two sedimentary basins have been identified as likely to contain hydrocarbons: the 
Taoudenni basin (500,000 km²) and the coastal basin (180,000 km²). In 2018, several oil 
companies were prospec ting but as a whole the hydrocarbons sector has retreated significantly 
since the previous TPR owing to the steady fall in both oil prices and extraction. The only 
petroleum field being exploited, in the coastal basin, produced about 6,000 barrels per day in 
2017. At the end of 2017, Petronas, a Malaysian company that was marketing and exporting all 
Mauritanian crude oil, was negotiating the winding up of its operation with the Mauritanian State, 
which has a 12% stake in the consortium.44 
4.53.   The prospects of la rge gas reserves in the coastal fields of Banda and Pélican have led a 
number of multinationals to embark upon prospection. Among recent developments, in 2018 
Mauritania was carrying out, with World Bank assistance, an energy production project based on 
the Banda Gas -to-Power field 70 km off the Mauritanian coast. Downstream this project includes 
two 180 MW and 120  MW gas -fired power stations as well as the transport infrastructure required 
to export electricity (see below Section 4.3.3) to Senegal and Mali.45 The project partners are the 
State and the Gas -Fired Electricity Generation Company (SPEG) owned by the Mauritanian 
Electricity Company (SOMELEC), the National Industrial and Mining Company (SNIM) and Tasiast 
Mauritania (see above).  
4.54.   In order to update t he legal framework dating from 198846 and encourage onshore and 
offshore prospection activities, in 2010 the Parliament adopted a new Crude Hydrocarbons Code. 
According to the Sectoral Note published by the MPEM, the Code "modernizes the conditions for 
the granting of oil licences, aims to optimize the State's share and strengthen the national 
enterprise (10% henceforth for the Mauritanian Hydrocarbons and Mining Assets Company 
(SMHPM)) during exploration, with financial costs borne by the operators, while m aintaining an 
acceptable level of commitment by the petroleum operators".47 In addition to offshore foreign 
exchange regulations (Section 1), the Code (Article 34) introduces a national preference clause 
"for all contracts relating to construction, supply o r provision of services on equivalent terms as 
regards quality, quantity, price, supply and payment conditions. Companies must employ 
Mauritanian personnel (where qualifications are equivalent) and train Mauritanian managerial and 
technical staff under the  terms of the exploration/production contract".  
4.55.   The regulations containing the model production -sharing contract, which dated from 1994, 
were updated in 2011.48 In 2012 -2016, ten exploration/production contracts had already been 
signed on the basis of the n ew Code. According to the Sectoral Note, most of the provisions of the 
contract are negotiable on a case -by-case basis. Production -sharing contracts signed under the old 
Code remain valid.  
4.56.   The SMHPM, established in 2004, is a government -owned corporate ind ustrial and 
commercial institution, in principle with financial autonomy.49 Its purpose is prospection, 
development, production and marketing of petroleum and gas throughout Mauritania and in the 
ZEE. It advises the Government on petroleum matters and acts on behalf of the State in all 
                                                
43 Online information from the Ministry of Petroleum, Energy and Mining, viewed at: 
http://www.petrole.gov.mr/MinesIndustrie/PetroleDocs.aspx . 
44 Online i nformation viewed at: https://www.chezvlane.com/Petronas -quitte -la-Mauritanie_a4254.html . 
45 Online information viewed at: http://www.petrole.gov.mr/IMG/pdf/code_des_hb.pdf . 
46 Ordinance No.  88.151 on the legal and fiscal regime for hydrocarbon exploration and exploitation.  
47 Sectoral Note on hydrocarbons. Viewed at: 
http://www.petrole.gov.mr/IMG/pdf/note_sectorielle_hydrocarbures.pdf . 
48 Online information viewed at: http://www.petrole.gov.m r/IMG/pdf/cep_type_definitif_ -
_23_octobre_2011.pdf . 
49 Decree No.  039-2004 of 19  April 2004.  WT/TPR/S/371 • Mauritania  
 
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  operations relating to production, treatment, processing, exploitation, development and transport 
of hydrocarbons. The State's share of the petroleum marketed by production companies 
("profit  oil") goes to the SMHPM.  
4.57.   In 2007 Mauritania became a member of the Extractive Industries Transparency Initiative 
(EITI).50 A National Committee is responsible for implementing and following up the EITI.51 
According to the authorities, this accession has led to greater transparency in the operations of the 
State and mining companies. Nine EITI reports have been published since 2007, the latest dating 
from December  2017 concerning the year 2015.52 The Nationa l Hydrocarbons Earnings Fund 
(FNRH) was set up in 2006, following Mauritania's accession to the EITI, in order to enhance 
transparency and the management of petroleum and gas earnings. Transfers by the FNRH to the 
State budget reportedly amounted to the eq uivalent of US$55  million in 2016, thereby greatly 
reducing the balance.53 
4.58.   A 2004 law introduced a "simplified tax regime restricted to foreign enterprises established 
in Mauritania providing services to oil companies", such as logistics, construction, supp lies and 
security, potentially giving them advantages over local companies.54 The tax on industrial and 
commercial profits of these companies is calculated on the basis of a profit estimated at a flat rate 
of 16% of operating revenue, excluding tax imposed in Mauritania; the tax on wages and salaries 
is calculated on the basis of a fixed salary specified in US dollars in the law; and companies subject 
to the simplified regime are exempt from all other taxes or fees. The impact of this law appears to 
have bee n evaluated in the annual reports on fiscal expenditure annexed to the finance laws.  
4.2.2   Downstream sector  
4.2.2.1   Import, distribution and storage  
4.59.   At end -2017, no petroleum products were being refined in Mauritania; refined products are 
all imported, mainly from Alge ria. A refinery with a capacity of 20,000 barrels/bay in Nouadhibou 
has not been operating since 2001; the Government is seeking investment to refurbish it. There 
was no gas liquefaction activity either in 2017. The downstream sector therefore consists of the 
importation, transportation, stocking and marketing of oil and gas products. It is governed by an 
Ordinance of 2002 and an Ordinance of 1984 on "classified establishments".55 The Mauritanian 
Refineries Company (SOMIR) is responsible for monitoring the m anagement of oil refining and 
storage infrastructure on behalf of the State, as well as for inspection and quality and quantity 
control in the downstream sector.56 
4.60.   The share of petroleum products within total imports shrank considerably between 2011 and 
2016 as a result of the fall in world prices, but still represents 20% of total imports, for an amount 
of about US$425  million in 2016 (Chart 1.3). Hence the authorities' objective of managing imports 
as efficiently as possible in order to cut this cost.  
4.61.   There are some 20 importers of petroleum products, 12 of whom are also engaged in 
distribution, i.e. double the 2010 figure. The main companies are STAR, PETRODIS and TOTAL. 
Distribution is concentrated in the capital (Nouakchott), which has 137 petrol station s out of the 
                                                
50 Online information from the Extractive Industries Transparency Initiative, viewed at: http://eiti.org/fr . 
51 Online information from the National Committee responsible for implementing and following up the 
EITI, viewed at: http://www.cnitie.mr/article.php?categ=3 . 
52 Online information viewed at: http://www.cnitie.mr/itie -fr/images/pv1/Rapport -ITIE-2015-VF-28-12-
2017-min.pdf . 
53 Online information viewed at: http://afrique.le360.ma/mauritanie/economie/2016/08/15/4794 -
mauritanie -une-forte-ponction -sur-le-fonds -national -des-revenus -des-hydrocarbures -4794. 
54 Hydrocarbons Law No.  2004-029 on the creation of the simplified tax regime for the petroleum 
industry. Viewed at: http://www.petrole.gov.mr/NR/rdonlyre s/CFEB44AC -739B-4205-B68A-
38F6E1E869E4/0/LoiRFS.pdf . 
55 Law governing the downstream activities of the hydrocarbons sector; Ordinance No.  2002-005 of 
28 March  2002; see the Note on the hydrocarbons sector. Viewed at: 
http://www.petrole.gov.mr/spip.php?article12 . 
56 Decree No.  2009-214 amending the provisions of Article 5 of Decree No.  88/117 dated 
31 August  1988 creating a public industrial and commercial establishment under the name Société 
maurita nienne des industries de raffinage (Mauritanian Refineries Company) (SOMIR). Viewed at: 
http://www.exteriores.gob.es/Embajadas/NOUAKCHOTT/es/VivirE n/Documents/Decret%20224 -2009.pdf . WT/TPR/S/371 • Mauritania  
 
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  370 in the country. There are several operators that stock liquid products, with a capacity of 
380,000 m3 (GIP, SMHPM and the Mauritanian Petroleum Products Storage Company (MEPP).  
4.62.   Distributors are obliged to participate in the capital of the MEPP, which is the public 
establishment responsible for the storage, stocking and transport of hydrocarbons in Mauritania, 
notably in Nouakchott, where it manages storage facilities for petroleum products. In Nouadhibou, 
SOMIR is responsible for stocking h ydrocarbons against payment for each tonne stocked, which is 
reportedly handed over to the MEPP. The MEPP belongs to the Petroleum Products Marketing 
Company (SMCPP), a semi -public company 40% of whose capital belongs to Mauritanian and 
foreign private sha reholders.  
4.63.   Among the gas importers/distributors, the Mauritanian Gas Company (SOMAGAZ) has a 
large share of the import, conditioning and distribution of butane gas cylinders at retail level 
throughout Mauritania. Its capital is owned by the State (34%), Na ftec SA (Algeria, 33%), and 
private Mauritanian shareholders.57 SOMAGAZ has six bottling centres. Total gas stocking capacity 
is about  8,000 tonnes, shared between SOMAGAZ, BSA Gaz, and RIM Gaz.  
4.64.   The National Hydrocarbons Commission assesses the country's hy drocarbon and gas 
requirements, issues international calls for bids and selects suppliers of petroleum products for the 
country as a whole, usually giving out two -year contracts which contain formulas for determining 
prices, quantities and the minimum buff er stocks to be kept. The latest contract covered the period 
2016-2018. During this period, the only imports authorized are those by the importers approved 
under the contract.  
4.2.2.2   Hydrocarbon taxation and prices  
4.65.   Prices are fixed by a joint interministerial ord er issued fortnightly by the Ministry responsible 
for finance through the National Hydrocarbons Commission. There is a ceiling on the price of 
bottles of gas (2,000 old ouguiyas for a 12 -kg bottle in 2011) .58 A decree of 2012 establishes the 
components of t he price structure for liquid hydrocarbons.59 In February  2018, the retail price of 
fuel was around 4,115 old ouguiyas (about US$1.2  dollar) per litre for petrol and 3,846 old 
ouguiyas (about US$1) for diesel. In 2014 these retail prices for petroleum produ cts were 
subsidized at a level of 50 -60% of the import price in 2014, but in 2018 the subsidy had 
disappeared.60 
4.66.   Hydrocarbon sales are in principle subject to customs duty and VAT upon importation. 
However, many companies, in particular petroleum and mining  companies, are exempt, which 
complicates regulation, reduces fiscal revenues by about 15% of the total, diminishes transparency 
and increases the possibilities of fraud (Table 4.3). Nearly one third of imported petroleum 
products are generally purchased t ax free by the country's three largest State enterprises (SNIM, 
SOMELEC and SOMAGAZ).  
Table 4.3 Tax expenditures relating to the exemption regimes for VAT, customs duty and 
special taxes, 2013  
Exemption regime  Amounts  
(millions of old ouguiyas ) 
1- Internal VAT  
SOMELEC  804  
2 – VAT at the customs cordon  
Mining sector  5,650  
- MCM  5,529  
SOMELEC  3,927  
Hydrocarbons sector  2,202  
- TOTAL / DAVA  456  
- TULLOW  1,746  
                                                
57 SOMAGAZ no longer appeared to have a website in 2018.  
58 Decree No.  2007-041 of 1  February  2007 and Amendment No. 2009 -024 of 26  January  2009 
establishing the components of the price structure for butane gas.  
59 Decree No . 2012-128 of 28  May 2012 establishing the components of the price structure for liquid 
hydrocarbons, as amended in 2014.  
60 Online information from Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) (German 
agency for international cooperation) (2015), International Fuel Prices, viewed at: 
https://www.giz.de/expertise/html/4317.html . WT/TPR/S/371 • Mauritania  
 
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  Exemption regime  Amounts  
(millions of old ouguiyas ) 
3 – Customs duty and consumption  taxes  
Mining sector  15,193  
- MCM  2,392  
- TASIAST  3,447  
- SNIM  9,281  
SOMELEC  3,694  
Hydrocarbons sector  1,334  
- TOTAL / DAVA  270  
- TULLOW  1,064  
Total tax expenditures, mining, hydrocarbons and electricity  32,804  
TOTAL tax expenditures  38,838  
 % 84.4%  
 % of total tax revenue  14.1%  
Source:  Ministry of Finance (2015), Portrait des dépenses fiscales de l'année 2013 de la République 
islamique de Mauritanie . 
4.67.   Under the General Tax Code (CGI) as revised in 2017, the two taxes on petroleum products 
are the consumption tax and the gross margin tax (TMB) on businesses. The consumption tax is 
levied on refined liquid hydrocarbons except for aviation fuel. The tax ra tes are: 25 old ouguiyas 
per litre for premium grade petrol; 24 old ouguiyas  per litre for ordinary petrol; 0.86 old ouguiyas  
per litre for kerosene; 5.5 old ouguiyas  per litre for diesel fuel; 4.5 old ouguiyas  per litre for diesel 
and fuel oil, light or heavy; 4.2 old ouguiyas  per kg for lubricating oil and lubricants; and 1.04 old 
ouguiyas  per kg for liquefied gaseous hydrocarbons (propane). According to Article 222 of the 
2017 CGI, these consumption taxes wer e raised by 30 old ouguiyas per litre and/or kg, with the 
exception of domestic fuel oil, and light and heavy fuel oil.  
4.68.   The TMB is 300 old ouguiyas per hectolitre on ordinary and premium grade petrol and 
120 old ouguiyas on diesel. Products delivered to o ceangoing vessels or fishing vessels for 
consumption at sea and to commercial aircraft are exempt from both these taxes.  
4.2.3   Electricity  
4.69.   As mentioned above, the new gas -fired power plant at Banda should come on stream in 
2020 and greatly increase Mauritania's electricity generating capacity. Hitherto, the SOMELEC 
thermal power stations have been essentially fuelled by imported petroleum products.  
4.70.   The project has involved the construction of 500 km of medium -voltage and 1,000 km of 
low-voltage grid, partly in or der to export about 60% of this new production to Senegal and Mali.61 
Out of a generating capacity of about 300 MW, about 60% are expected to be exported to Senegal 
and Mali while about 40% will be reserved for the domestic market. In addition, Wartsila (Fi nland) 
was chosen in 2017 by the Kinross Gold Corporation (see below) to build a 60 -MW dual power 
station for SOMELEC at a cost of €154  million.  
4.71.   These projects should reduce Mauritania's large power generation shortfall, which has acted 
as a constraint not  only on consumer demand but also on the development of new mining projects. 
Under the 2001 Electricity Code the Mauritanian electricity market was in principle open to 
competition. The text of the Code is available on the website of the Electricity Regula tory Authority 
(ARE), together with a number of orders determining the specifications for the various domestic 
power generating companies.62 
4.72.   The Mauritanian Electricity Company (SOMELEC), a State -owned company created by 
decree in 2001, still has a monopoly  of the generation, transport and distribution of electricity 
within urban and suburban areas throughout the country. Large subsidies come not only from tax 
exemption for SOMELEC's diesel fuel imports but also from aid paid by the State: in 2013 the 
State subsidy to SOMELEC amounted to 6  billion old ouguiyas, or US$18.5  million. Yet the 
company enjoys a number of advantages paid for by taxpayers: it collects VAT at a rate of 14% 
but pays it on at a rate of 5%, and enjoys exemptions from VAT, customs duty an d the IMF on its 
imports.  
                                                
61 Online information viewed at: 
http://projects.banquemondiale.org/procurement/noticeoverview?id=OP00033528&lang=fr&print=Y . 
62 Online information from the Regulatory Authority, viewed at: http://www.are.mr . WT/TPR/S/371 • Mauritania  
 
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  4.73.   The new plants recently electrified come under the authority of the ARE. In 2011, electricity 
was generated in 19 cities in the country by some 20 electric power stations, four of which used 
hydroelectricity, with the others using  diesel fuel. The infrastructure is built and renewed by the 
State, and then managed by private operators under a lease. The regional facilities are not 
interlinked. Rates are set by the ARE for each production unit and are shown on the ARE's website. 
They are subsidized, with around 40% of the cost borne by the State.  
4.74.   Mauritania has advantages for the development of renewable energy: a wind power 
potential of 7 -9 m/second on average on the coast; and solar energy potential of 3.5 –6 kWh/m²/d 
for eight hours  each day. According to the authorities, an additional 280 megawatts of solar power 
were available in 2017.  
4.2.4   Water  
4.75.   In a country that comprises 90% desert, water is a particularly critical resource for 
economic development.63 Under Law No.  2005-030 containing  the Water Code, the Ministry of 
Water Resources and Sanitation (MHA) has the task of designing and implementing national water 
policies and of ensuring the follow -up to all issues related to the building and operation of works 
for the protection, transpor t and distribution of drinking water, as well as works for collecting, 
channelling and treating waste water. The multisectoral Regulatory Authority is responsible for 
regulating the water sector.64 The MHA supervises, inter alia , the National Water Company (SNDE) 
and the National Wells and Boreholes Company (SNFP). In addition, the National Agency for Water 
Services in Rural Areas was created in 2010.  
4.76.   In principle, the SNDE is responsible for supplying water in urban areas pursuant to Decree 
No. 008/2003, wh ich gives it sole responsibility for the production, transport, distribution and sale 
of water, as well as for other related activities. The SNDE is managed by a Governing Board whose 
members are appointed by decree of the Council of Ministers. Pursuant to  Article 34 of Law No.  30 
of 2 February  2005, the SNDE, like any other operator engaged in the production or distribution of 
water, must ensure that its product meets the standards for human consumption laid down in the 
laws and regulations in force. Accor ding to the Court of Audit, however, most of the SNDE's plants 
are unable to undertake rapid analyses of water quality because they do not have any chlorination 
equipment to purify the water. A large number of subscribers do not receive any water because o f 
the low level of production in comparison with consumers' needs.  
4.77.   In January  2011 the Prime Minister announced several projects aimed at improving access 
to drinking water in rural areas, seen as a priority by the Government, which is seeking the 
financia l resources needed to carry them out. At the institutional level, the National Water Council 
and the regional councils have been put into operation; a Hydrology and Dams Directorate has 
been set up to promote and to make use of surface water; and the SNFP' s responsibilities have 
been expanded under a programme contract with the State to facilitate the implementation of 
annual drilling programmes.  
4.3  Other mining products  
4.78.   Mauritania has a number of large mineral deposits, which have attracted foreign investors.  
Exports of iron ore, copper and gold bring in almost US$1  billion annually in government revenue 
(Chart  1.3), or the equivalent of 80% of earnings from goods exports. Mauritania also has cobalt, 
diamonds, uranium, gypsum and phosphate. In 2016, the mining  sector rebounded slightly to 
reach 5.6% of real GDP as against 4.9% in 2015, after a second iron ore enrichment plant came 
on stream at the Guelb II field managed by the SNIM.65 Mining sector income declined sharply 
during the period 2011 -2016 following th e downward trend in commodity prices (Table 1.2).  
4.79.   The SNIM enjoys various advantages, including in particular exemption from VAT on capital 
goods used exclusively for mining. Despite the concessions granted to the SNIM, which is 80% 
State -owned but has not  yet been notified to the WTO, the Mauritanian State authorizes foreign 
                                                
63 Online information viewed at: https://www.chezvlane.com/Demarrage -des-travaux -d-un-atelier -de-
presentation -du-bilan-des-DSP_a5369.html . 
64 Online information from the Regulatory Authority, viewed at: http://www.are.mr . 
65 Online information from the SNIM, viewed at: http://www.snim.com/index.php/recherche -a-
developpement/developpement/projets/6 -projet -guelb -ii.html . WT/TPR/S/371 • Mauritania  
 
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  presence under mining agreements, often in partnership with the SNIM. In 2017 some 
60 operators were working under 64 exploration licences. So far there has been little investment in 
local processing industries. The large energy shortfall (see above) is a constraint on the 
development of value added in this sector.  
4.3.1   Principal products  
4.80.   Mauritania is among the world's top 15 producers of iron ore, which is basically exported in 
the form of  magnetite concentrate.66 In addition, a new product, TZFC, containing iron ore and 
silica, has been exported to China for several years. Strong demand from the emerging countries, 
particularly China, helped to drive up iron prices on world markets, but sin ce 2014 the prices and 
export earnings from mining products have fallen sharply (Chart  4.4). 
Chart 4.4 Iron ore: prices and exports, 2010 -2016  
 
Source:  WTO Secretariat calculations based on data from the UNSD  Comtrade database; and online 
information from the World Bank.  
4.81.   The SNIM is the country's largest industry67, accounting for about 15% of GDP. It exports all 
its output, particularly to Europe and Japan. The SNIM is active throughout the production chain, 
from mine to port. In 2014, its production of iron ore amounted to 13  million tonnes 
(11.6  million  tonnes in 2010), with a turnover of close to US$1  billion.  
4.82.   Gold production started in 2007. Together with copper, go ld mining represents about 
2.6%  of GDP (20 16). The main producer, Tasiast, is wholly owned by a Canada -based company, 
Kinross. It operates gold mines some 300 km north of Nouakchott under a mining agreement with 
the Mauritanian State. The State has no shares in this project (see below). Output amo unted to 
almost 160,000  ounces in 2009, rising to 220,000 ounces (6.2 tonnes) in 2015.68 The Tasiast gold 
mine reportedly presents serious environmental and social dangers, in particular from cyanide 
pollution, air pollution, and the health and safety impac t on the  thousand employees and the 
neighbouring communities.69 Two general strikes closed the mine in May  2016 and from June to 
                                                
66 USGS (2013), 2013 Minerals Yearbook, Mauritania. Viewed at: 
https://minerals.usgs.gov/minerals/pubs/country/2013/myb3 -2013-mr.pdf . 
67 Online information from the SNIM, viewed at: http://www.snim.com . 
68 Online information viewed at: http://www.mining.com/kinross -gold-suspends -work-at-tasiast -mine-
in-mauritania -shares -dive. 
69 Online information viewed at: 
https://www.miga.org/Documents/SPGDisclosures/Mauritania%20Kinross%20Tasiast%20ESRS%20F inal%20F
or%20Disclosure.docx . 
020406080100120140160180
02004006008001,0001,2001,400
2010 2011 2012 2013 2014 2015 2016(US$ million) (US$/tonne)
Exports
Iron ore (right -hand  
scale)WT/TPR/S/371 • Mauritania  
 
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  August  2016, with employees demanding wage rises. Corruption investigations have also targeted 
the activities of Kinross at Tasi ast.70 
4.83.   Since 2006, Mauritanian Copper Mines, owned by Canadian capital, has been producing 
about 180,000 tonnes of copper concentrate (mixed with gold), with concentration of 25%, or 
around 30,000  tonnes of pure copper annually. The company state s that it c ontributes over 
5.5%  of GDP to the Mauritanian economy and employs 1,400 people.71 
4.84.   The phosphate deposit in Bofal was discovered in 1983, and the country's phosphate 
potential is estimated at 136  million tonnes of high -quality phosphate. Various exploitatio n permits 
have been issued since 1998, in particular to the Mauritania Phosphates Company (SOPHOSMA) 
and then to the SNIM in 2011, and to the Bofal Indo Mining Company (BIMC). Marketing the 
phosphate would require transport infrastructure to the Atlantic c oast. 
4.85.   The Government has also issued permits for uranium prospecting to some foreign 
companies. In addition, south -west of Tasiast the Indian company Quartz Inc. and Ferroquartz, a 
Spanish company, have begun mining and processing quartz, a raw material for the metallic alloys 
used in the manufacture of solar panels.  
4.3.2   Mining regulations  
4.86.   The taxation applicable to the various types of mining project is determined on a 
case-by-case basis under the mining agreements for each project, and under the 2008 Mining  
Code, which was revised in 2009, 2012 and 2014. The amendment of 2012 in particular modified 
the groups of products and the corresponding rates of the mining royalties. In 2012 legislation was 
adopted on the model mining agreement that serves as the refer ence framework for mining 
agreements.72 
4.87.   The main provisions of the 2008 Mining Code are described in Table 4.4. The titles needed 
to operate in the mining sector include the prospecting permit, the operating permit, and the 
industrial quarrying authorizatio n. There are also many exemptions from VAT and customs duties 
mentioned in Table 4.3 above.  
Table 4.4 Main taxes and charges under the Mining Code  
Type of tax  Description  
Administrative service tax 
and annual area charge  On the granting, renewal and transfer of prospecting permits: 2  million old ouguiyas; as well 
as 2,000 old ouguiyas/km2 (first year) to 24,000  old ouguiyas/km2 (9th year)  
 On the granting, renewal, transfer and capitalization of op erating permits: 
10 million  old ouguiyas  
 On the granting and renewal of small -scale mining permits: 2.5  million  old ouguiyas  
 On declaring the exploitation of a large -scale quarry: 2  million old ouguiyas  
Tax on industrial and 
commercial profits (BIC) a nd 
IMF Exemption for the period of the tax holiday. Thereafter, the ordinary rate of BIC (25% in 
2018) is applicable. The minimum flat -rate tax (IMF) is payable on all sales or exports after a 
three -year exemption period. The annual rate is half the ordina ry IMF rate, with a ceiling of 
1.75%  
Tax on wages and salaries 
(ITS) Expatriate personnel of a permit holder or direct contractor of the permit holder are subject 
to the ITS at the ordinary rate. This applies to the salary paid in money and advantages in 
kind provided by the employer under the ordinary legal conditions  
Operating royalty  Calculated on the selling price of the product resulting from the final stage of processing of 
the ore in Mauritania or the f.o.b. export value:  
- Group 1: iron, manganese , titanium (rock), chrome, vanadium: 2%  
- Group 2: copper, lead, zinc, cadmium, germanium, indium, selenium, tellurium, 
molybdenum, tin, tungsten, nickel, cobalt, platinum group, silver, magnesium, antimony, 
barium, borium, fluorite, sulphur, arsenic, bism uth, strontium, mercury, titanium and  
zirconium (sand), rare earths: 3%, except for gold and PGE at 4%  
- Group 3: coal and other fossil fuels: 1.5%  
- Group 4: uranium and other radioactive elements: 3.5%  
                                                
70 Publish What You Pay. Viewed at: http://www.publishwhatyoupay.org/suspicions -of-corrup tion-in-
kinross -tasiast -mauritania -what-are-our-leaders -waiting -for. 
71 Online information from MCM, viewed at: http://www.mcmnews.com/English/Home/default.aspx . 
72 Law No.  2012-012 regulating mining agreements and approving the model mining agreement. Viewed 
at: http://www.petrole.gov.mr/IMG/pdf/convention_2012_fr.compressed.pdf . WT/TPR/S/371 • Mauritania  
 
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  Type of tax  Description  
- Group 5: phosphate, bauxite, sodium and potassium salts, alum, sulphates other than 
alkaline earth sulphates and any other metallic mineral substance used for industrial 
purposes; all industrial or ornamental rocks, other than quarried mineral substances used for 
industrial purposes, such as asbestos, tal c, mica, graphite, kaolin, pyrophillite, onyx, 
chalcedony and opal: 2.5%  
- Group 6: rubies, sapphires, emeralds, garnets, beryls, topazes and other semi -precious 
stones: 5%  
- Group 7: diamonds: 6%  
- Industrial quarries:  
- Subgroup 1: construction materials : 1.4% (the State reserves the right to exploit Group 1, 
Article 82 (new))  
- Subgroup 2: materials for industrial use: 1.6%  
- Subgroup 3: ornamental materials: 1.8%  
The royalty is deductible from the taxable profit up to a ceiling equivalent to 7% of the 
turnover for the same financial year  
Tax on dividends  Dividends paid to a Mauritanian enterprise: exemption  
Other dividends paid by the permit holder: 10%  
Customs duties  Equipment, materials, supplies and products of all kinds (including fuel) intended for:  
prospection:  
total exemption or exceptional temporary admission procedure  
operations:  
total exemption for the first five years of operation; thereafter, a single rate of 5% applies to 
all imported goods and products, except for fuel, lubricants and spare parts  
Note:  In November  2017 the exchange rate for US$1 was about 350 old ouguiyas.  
Source:  Law No.  2008-011 of 27  April 2008 containing the Mining Code, a s amended in April  2009 by Law 
No. 2009-026 amending certain provisions of the 2008 Mining Code; by Law No.  2012-014 of 
22 February  2012; and by Law No.  2014-008 of 29  April 2014. Viewed at: 
http://www.petrole.g ov.mr29 . 
4.88.   For example, the establishment agreement between the State and Mauritanian Copper 
Mines (MCM) reportedly stipulates that MCM should pay 3% of its sales revenue from copper and 
4% of its revenue from gold sales as mining royalties. A sum of US$0.75 /tonne of mineral ore has 
to be added to the mining royalty, but was only paid once the first 15  million tonnes of copper had 
been treated, so that at a rate of 2  million tonnes annually this means  a franchise for close to 
eight years. In any event, there is a ceiling of US$8.5  million on amounts levied for the whole 
duration of the exploitation. For income tax purposes, MCM may deduct from its profits 
pre-production amortization, which can be brought forward and cumulated without any limit for 
the first fi ve years of production. The other benefits include availability of a port and wharf; land 
concessions in Akjoujt and Nouakchott; freedom to import equipment, including vehicles, duty free 
for the  first five years; and freedom to open a shop for sales to em ployees.  
4.89.   The government entity responsible for this sector is the MPEM, which maintains a website 
on which the regulations could be viewed.73 Since 1999, a number of institutional strengthening 
projects for the mining sector, partly financed by the World Ba nk, the Islamic Development Bank 
and French cooperation, have enhanced the geological infrastructure and led to the drawing up of 
a mining and geological map and register. The Code also establishes a Mining Police, a control 
body that is separate from the bodies promoting the sector. It also stipulates a 10% State share in 
all mining companies, and provides for an option to buy a further 10%; An interministerial 
committee is responsible for monitoring and overseeing mi ning revenue. The Code has 
four impleme nting texts that have come into force.  
4.4  Manufacturing  
4.90.   A Strategy for the Development of the Mauritanian Industrial Sector (2015 -2019) was 
adopted in 201574, the fifth since the 1960s. The manufactu ring sector, excluding the 
fish-processing industry (Section 4.2), accounted for about 4% of GDP in 2017. It included heavy 
industrial activity in the extractive industries (for example iron ore enrichment, see Section 4.4); a 
formal manufacturing sector consisting of a few SMEs engaged in processing local and 
impor t-substitution products; and the informal sector comprising many primarily artisanal 
                                                
73 Online information from the MP EM, viewed at: http://www.petrole.gov.mr . 
74 Online information viewed at: 
http://www.commerce.gov.mr/IMG/pdf/strategie_in dustrielle_ccm_aout_2015.pdf . WT/TPR/S/371 • Mauritania  
 
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  activities. Any attempt to develop industrial activity in Mauritania faces many constraints (arid 
climate, narrow domestic market, difficulties for companies to access wat er, energy, skilled labour 
and credit; red tape and governance problems; and heavy, cumbersome taxation).  
4.4.1   Cement and construction materials  
4.91.   Nevertheless, some industrial units have managed to develop and even to find outlets in 
subregional markets. For exa mple, the construction industry and its products are divided up 
among a few government -owned companies and around half -a-dozen private groups, which 
control both imports and domestic production. Other industrial units have developed in partnership 
with for eign investors. Thus, cement is partly imported even though Mauritania has several cement 
plants such as Ciments de Mauritanie (ASLM Group75), or the recent Ciments du Sahel (Senegal) 
set up in 2016. There is a "consumption" tax on cement imports of 3,000 o ld ouguiyas per tonne 
according to Article 230 of the 2017 CGI (Section 3.1.5.3).  
4.92.   The Arab Metal Industries Company (SAMIA) is based in Nouakchott and mines local 
quarries for plaster, gypsum and marble. It has a capacity of 100,000 tonnes, and is owned 50 % 
by the State company SNIM and 50% by the Industrial Bank of Kuwait; it exports gypsum.76 For 
these products, the applied rate of customs duty increases progressively with the level of 
processing, which means that the effective protection given to producer s of finished goods is 
greater than that indicated by the nominal rates. Overall, imports of products that compete with 
domestic products are highly taxed: on arrival, the cost of products such as tiles, sanitary ware 
and window glass rises by some 50%; fo r reinforcing bars, plaster and paint, the increase is 
one third. The consumption tax of 4,000 old ouguiyas per tonne on imports of reinforcing bars 
(HS 721590) introduced by the 2016 Finance Law has been raised to 15,000 old ouguiyas per 
tonne in the 2018  CGI (Section 3.1.5.3).  
4.4.2   Sugar  
4.93.   Mauritania imports more than 200,000 tonnes of sugar annually, or about 30 kg per capita, 
making it one of the world's biggest consumers. Mauritanian imports of sugar come partly from 
Brazil (Chart 4.5).  
4.94.   According to the autho rities, Mauritania is not currently applying any quantitative restriction 
on imports of sugar for economic purposes. However, a consumption tax of 7.5% is levied (solely) 
on imports of lump and powdered sugar (Section 3.1.5.3).  
Chart 4.5 Imports of sugar (HS 1701) by Mauritania, 2011 -2016  
 
Source:  WTO Secretariat calculations based on data from the UNSD Comtrade database; and United Nations, 
ITC TradeMap.  
                                                
75 Online information viewed at: http://www.asmlgroup.mr/construccion.html . 
76 Online information viewed at: http://www.samia.mr . 
0510152025303540
050100150200250300350400
2011 2012 2013 2014 2015 2016Volume Value (right-hand scale)(Volume: 1,000 tonnes) (US$million)WT/TPR/S/371 • Mauritania  
 
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  4.95.   Mauritania's dependence on imports of sugar, whose world price has soared since 2008, 
burdening the country's foreign exchange reserves, has led the authorities to envisage domestic 
production. A US$340  million integrated project was launched in 2010, incl uding the growing of 
sugar cane and the production of refined sugar, electricity, ethanol, animal feed, bags of molasses 
and fertilizer. The reservoir of the Foum Gleita dam holds 500  million m3 that can be extended to 
1,100  million m3. The aim of the proj ect is to produce 50% of domestic sugar needs by 2020 and 
contribute to improving access to electricity. The Mauritanian Government and its international 
partners, in particular the Sudanese company Kenana, were to have financed 60% of the 
construction of the sugar production complex. However, after the sugar plant was established the 
Sudanese partners apparently withdrew. There was no production in 2017.  
4.4.3   Other agri -food industries  
4.96.   A number of food industries (such as the Mauritanian milling company Grands moulins de 
Mauritanie77) are the outcome of partnerships between foreign private groups and Mauritanian 
groups. At the time of their creation these enterprises may receive, by ministerial order, a whole 
range of tax breaks, whether or not they export. For e xample, the company FAMO Mauritanie, set 
up in 1982 by French and Mauritanian industrialists and specializing in the marketing and 
manufacture of edible pasta and couscous, obtained, at the time of its creation by order, full 
exemption from customs duties and charges on inputs used in the manufacture of exported 
products.78 This is necessary because for agri -food products and for beverages the average applied 
rate of customs duty on imports of inputs is higher than the rates applied to semi -processed and 
processed exported products, in all likelihood producing negative effective protection that harms 
the competitiveness of processed goods.  
4.97.   The 2014 Finance Law created a "consumption tax" on imported mineral water (HS  2201), 
which was raised to 50% of the cust oms value by the 2016 Finance Law and to 80% by the 2018 
Finance Law (Section 3.1.5.3).  
4.4.4   Medicines  
4.98.   The trade and distribution of medicines fall under the responsibility of the Ministry 
responsible for health (MS), and specifically the Directorate of Pharmac y and Laboratories (DPL), 
which in principle controls the registration and wholesale price, before tax, of medicines and their 
import and sales structures. The Government has given exclusive import and distribution rights for 
a list of pharmaceutical produ cts to the Central Procurement Agency for Medicines, Medical 
Equipment and Medical Consumables (CAMEC). CAMEC carries out its procurement by tendering 
and sells on the products to approved distributors with margins fixed by the State at each stage of 
the distribution channel.79 
4.99.   Nevertheless, illegal imports of medicines flourish in the absence of effective import 
controls.80 It is difficult to obtain the list of authorized products; hundreds of unauthorized 
products reportedly circulate in the country. However, the DPL has made efforts leading to the 
publication of a national nomenclature of registered products (about 2,000 p resentations in 2011). 
An analysis of this nomenclature shows that dozens of products that are highly prescribed and sold 
in Mauritania are not included and are therefore non -compliant. The official wholesale medicine 
importers are in principle obliged to have their imports approved by the DPL but it appears that 
some do not do so and others only partially.  
4.5  Services  
4.5.1   Overview  
4.100.   Most of Mauritania's trade in services consists of the sale of fishing licences, as far as 
income is concerned, and freight charges, b ut above all engineering services for mining 
companies, in the case of expenditure. The only notification made by Mauritania concerning trade 
                                                
77 Online information viewed at: http://grandsmoulinsmauritanie.com/presentation -2. 
78 Online information viewed at: http://anac. mr/ANAC/JOf/1998/934%20fr%20sc.pdf . 
79 Online information viewed at: http://www.camec.mr . 
80 Ministry of Health (2011), Processus d'élaboration du Plan national de développement sanitaire 
(2012 -20). WT/TPR/S/371 • Mauritania  
 
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  in services since 2002 was the contact point for matters relating to trade in services, namely the 
Foreign Trade D irectorate in the Ministry of Trade, Crafts and Tourism. Overall, the ministries 
concerned do not appear to have been made aware of matters relating to international trade in 
services or the General Agreement on Trade in Services (GATS).  
4.101.   However, Mauritani a has several regulatory authorities that are responsible for supervising 
competition within their respective areas of competence, in particular the Government 
Procurement Control Authority, the Transport Regulatory Authority (Section 4.5.1), and the 
Multisectoral Regulatory Authority, responsible for regulating activities in the water, electricity, 
telecommunications and postal services sectors.81 The transport sector has its own regulatory 
authority.  
4.5.2    Transport  
4.102.   Since 2010 the Government has launched variou s reforms of the transport sector as 
described in a sectoral policy letter covering the period 2011-2025. The stated aim of these 
reforms is to make the transport sector a factor for economic development and the reduction of 
regional imbalances, which coul d encourage international trade and regional integration, thereby 
helping to open up the country both internally and externally, reduce transport costs, improve the 
safety and quality of transport services and produce greater competition among the various modes 
of transport.82 Shortcomings in the transport system and the weaknesses of the road network 
effectively increase the cost of products, making them less competitive on world markets.  
4.103.   The Government therefore decided to build the 150 -km Nouakchott –Boutilimit highway, 
after the construction of the road linking Nouakchott and Nouadhibou. Completion of these 
projects would facilitate Mauritania's participation in trade between Europe, the Maghreb and 
Sub-Saharan Africa. The Ministry of Infrastructure and Tr ansport (MET), responsible for regulating 
this sector, has a website on which some laws and regulations on the road transport sector in 
particular can be found.83 Rail transport is not very developed. The only railway (675 km long), 
managed by the SNIM (Sec tion 4.3), links Zouérate with the port of Nouadhibou and is mainly 
used for transporting iron ore.  
4.5.2.1   Road transport  
4.104.   The North -South road corridor along the Mauritanian coast is one of the only viable and 
active transport routes between North Africa and Sub -Saharan Africa. Traffic appears to have 
grown strongly since 2011, reaching over 1,000 trucks per month (excluding trade in used 
vehicles). The trucks are either destined for Mauritania or in transit to Mali or Senegal. This 
corridor has potential for furt her development to become an export route for Mauritania's exports, 
in particular from Nouadhibou. According to the Diagnostic Trade Integration Study (DTIS)84, the 
northbound return journey of empty trucks offers the Nouadhibou fishing industry an opportun ity 
to open up export markets for fish towards southern Europe. In November  2017, Mauritania and 
Algeria signed an agreement for the opening of a border crossing point at Tindouf. The objective of 
the agreement is to establish a second North -South corridor . 
4.105.   Following the 2005 reform which reorganized and liberalized road transport (Ordinance 
No. 2005-010 of 8  November  2005), in 2011 Mauritania established an Authority for the 
Regulation and Organization of Road Transport (AROTR) under the MET.85 The purpose of the 
authority is to ensure that road transport (passenger and freight) is organized in such a way as to 
ensure a level playing field among the various actors. Mauritania has not ratified any of the main 
conventions on goods road transport, inter alia those of ECOWAS, but its recent legislation is quite 
close to the ECOWAS legislation. In particular, foreign -owned companies are authorized to 
establish passenger and goods transport companies in Mauritania.  
4.106.   Mauritania has a bilateral road transport agreemen t for goods (but not passengers) with 
Mali, signed on 29  April 1987. An agreement with Senegal dates from 15  February  2005 but was 
                                                
81 Law No.  2001-18 of 2 5 January  2001.  
82 Transport sector policy letter (2011 –2025).  
83 Online information from the MET, viewed at: http://www.transports.gov.mr/index.php?lang=fr . 
84 Diagnostic Trade Integration Study.  
85 Law No.  2011-031 of 5  July 2011 and Decree No.  2011-221 of 22  September  2011.  WT/TPR/S/371 • Mauritania  
 
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  suspended as at March  2018. Mauritania has reportedly also signed a road transport agreement 
with Morocco allowing Mauritania n trucks to operate in Morocco. On the other hand, the 
Mauritanian regulations at March  2018 restricted the entry and movement of goods transport 
vehicles from Senegal, which are obliged to transfer their loads to Mauritanian trucks. In fact, 
most of the t raffic on the North -South road corridor appears to consist of Moroccan trucks.  
4.107.   The "taxes" levied on foreign goods trucks entering Mauritania rose sharply in 
January  2017, according to press reports.86 A "tax" was rep ortedly raised from 
440,000  old ouguiyas  (about €1,000) to 637,000 old ouguiyas per heavy truck. According to the 
Customs, the tax is only 106,000 old ouguiyas (long -chassis lorries) or 76,000 old ouguiyas 
(short -chassis vehicles). The charge for vehicles in transit appears to vary between 148,0 00 and 
246,000  old ouguiyas.  
4.108.   In 2010, the Government established a public passenger transport company covering the 
whole of the national territory, under the supervision of the MET, in order to improve the supply of 
urban transport. Private companies have recently begun to provide interurban transport. The 
public transport company is currently engaged in urban passenger transport; its bylaws would also 
allow it to provide goods transport.  
4.5.2.2   Maritime transport and port services  
4.109.   Mauritania has a liberal market access policy as regards maritime transport services, partly 
reflecting the absence of any significant national fleet. Commercial navigation between Mauritanian 
ports ( cabotage) is reserved for Mauritanian -registered vessels except in the case of a recipro city 
agreement.87 The 1995 Merchant Marine Code was replaced by a new Code in 2013 but the latter 
was not available on the MET website. The market for international liner shipping services is 
dominated by two foreign -owned consortiums (Delmas and Maersk), w hich together account for 
85% of the market.  
4.110.   The port infrastructure consists primarily of the Autonomous Port of Nouakchott, called the 
Friendship Port (PAN -PA), under the supervision of the MET, and the Autonomous Port of 
Nouadhibou , under the responsibility of the Nouadhibou free zone. They are both 
government -owned industrial and commercial establishments. The Nouadhibou Port is a free port 
and includes a mineral ore port and a petroleum terminal, as well as a fishing and commercia l 
port. The SNIM runs the mineral ore port, while NAFTAL manages the petroleum terminal. The 
PAN-PA claims that it complies with the provisions of the ISPS Code.88 It receives most of 
Mauritania's imports.89 Traffic in the PAN -PA has grown at an average annu al rate of 9.5% since 
starting operations in 1986, rising from under 400,000 tonnes in 1987 to 3.8  million tonnes in 
2015. Container traffic has risen from 56,500 20 -foot equivalent  units (TEU) in 1988 to 
117,000  TEU in 2015, an average growth of 12.5% per  year.  
4.111.   The volumes imported are ten times those exported, the main products being cement, 
petroleum products, wheat and sugar. There are no regular maritime links between Mauritania and 
its neighbours. Rapid growth has meant that current capacity (900,000 tonnes) of the PAN -PA has 
been exceeded, and ships must often wait for a long time to unload their cargoes, especially 
containers. Expansion works to address these problems were completed in 2014, increasing the 
PAN-PA's total capacity from three to seven berths, which can take third -generation container 
vessels and 35,000 - to 40,000 -deadweight tonne (dwt) tankers, and a petroleum jetty for 
10,000 -dwt vessels.  
4.112.   Studies were being undertaken in 2017 for the construction of a container terminal at the 
PAN-PA. Negotiations were apparently also under way in March  2018 with a number of potential 
concessionaires for its management, as well as a new delimitation of the port zone with a view to 
the creation of the container terminal.  
                                                
86 Online information viewed at: http://afrique.le360.ma/mauritanie/economie/2017/01/08/8784 -
mauritanie -forte-hausse -de-la-taxe-douaniere -sur-les-camions -en-provenance -du-maroc -8784. 
87 Online information from the MET, viewed at: http://www.transports.gov.mr . 
88 The ISPS is the International Ship and Port Facility Security Code, which came into force on 
1 July 2004. It consists of measures aimed at strengthening the security of ships and port facilities, adopted by 
the Inter national Maritime Organization (IMO).  
89 The PAN -PA has a website that is regularly updated. Viewed at: http://www.panpa.mr . WT/TPR/S/371 • Mauritania  
 
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  4.113.   There is no explicit limitation o n foreign capital participation in companies supplying port 
services (with the exception of pilot, towing and berthing services, which are provided solely by 
the PAN -PA and the Autonomous Port of Nouadhibou). Handling operations at the PAN -PA are 
carried o ut by private operators who have established the Port Facilities Company (SEP), a 
privately owned company, to manage the handling equipment leased to its shareholders. Shipping 
agencies are also private.  
4.114.   However, the port infrastructure still suffers from the multiplicity of supervisory authorities 
(the lack of an independent single authority for the management of port affairs), the uncontrolled 
liberalization of transport auxiliaries, the insufficient professionalization of operators and actors, 
the non -existence of a legal framework for consultation and coordination that would facilitate the 
passage of goods through the ports, and the marginal nature of river traffic.90 It was partly to 
address these problems that the Maritime Affairs Coordination and Study  Unit was set up in 2007 
for the purpose of upgrading the maritime sector with a view to its development and preparing it 
for opening up to private investment. According to the authorities, studies are being carried out to 
bring down the cost of port use, and to introduce stricter regulations for the approval and control 
of auxiliaries in order to make them more professional.  
4.5.2.3   Air transport and airport services  
4.115.   Following several unprofitable forays in the air transport field (Air Mauritanie, Mauritania 
Airwa ys), in January  2011 the Government established a new majority State -owned company 
(Table 3.7), Mauritania Airlines International (MAI), under the responsibility of the MET. In 2017 
MAI served eight destinations in Africa (and Las Palmas de  Gran Canaria) a s well as 
three  domestic destinations, using four aircraft, the latest acquired in December  2017 (the 
Government supported MAI's operations by providing two new aircraft).  
4.116.   In 2017, MAI announced that it was nearing profitability after six years in operatio n. A new 
international airport was inaugurated in 2016, 25 km from the capital Nouakchott, with a capacity 
of two million passengers, far more than the 210,000 passengers transiting through the airport 
every year. The country has two other airports, as wel l as seven secondary airfields.  
4.117.   As the sole national company, MAI enjoys many commercial privileges. However, 
Mauritania is a signatory to the Yamoussoukro Declaration and Memorandum of 1988, which 
liberalized the African air space and allows full competit ion among African companies. The other air 
agreements signed by Mauritania with non -African companies  generally cover the first 
four freedoms of the air.  
4.118.   Mauritania has also adopted a new Law No.  2011-2020 containing the Civil Aviation Code, 
to replace the  1978 legislation. The Code provides that "air tariffs for passengers, freight and mail 
may be set freely by airline carriers in line with market conditions and subject to prior information 
or approval of the competent administrative authority", by decree of the Council of Ministers, 
which is tantamount to control of the tariffs charged.91 
4.119.   The Mauritanian Airports Company (SAM) enjoys exclusive rights for 30 years (granted in 
1994) for the installation, operation and maintenance of airport facilities under a  concession 
(Nouakchott and Nouadhibou) or management contract (other domestic airports), with the 
exception of the tasks coming under the authority of the Agency for Aerial Navigation Safety in 
Africa  and Madagascar (ASECNA). The SAM is a limited company in which the State holds 10% of 
the capital, in association with ASECNA (10% of the capital), private national shareholders (78% of 
the capital), and the Bordeaux Chamber of Commerce (2%). ASECNA provides guidance for 
aircraft at Nouakchott and Nouadhibou,  air traffic control, in -flight information, forecasting and 
transmission of meteorological data, and is in charge of the design, introduction and management 
of installations and services whose purpose is to transmit technical messages and handle traffic.92 
                                                
90 Communication concerning the Transport Sector Policy Letter 2011, 25  September  2012.  
91 Online information viewed at: 
http://www.anac.mr/IMG/pdf/DECRET_PORTANT_TEXTE_APPLICATION_CODE_Fr.pdf . 
92 Online information viewed at: http://www.ais -asecna.org/pdf/circulaires/dakar/aic16go02b.pdf . WT/TPR/S/371 • Mauritania  
 
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  Ground handling services were apparently liberalized by the 2011 law but are said to remain 
exclusively reserved for MAI.93 
4.120.   The National Civil Aviation Agency (ANAC), created in 2004, is the air transport sector's 
regulatory authority, under the supervision of the MET.94 It implements government policy on civil 
aviation; it is also responsible for the promotion of civil aviation and draws up technical regulations 
in accordance with International Civil Aviation Organization (ICAO) standards. Once th e ANAC had 
considerably enhanced the control of Mauritanian air safety, MAI was again allowed to enter 
European skies in December  2012, and Mauritanian carriers were accordingly removed from the 
EU's "black list" showing all the airlines banned from operat ing in its airspace.95 
4.5.3   Telecommunications services  
4.121.   Telecommunications services in Mauritania have benefitted from several reforms since the 
previous TPR in 2011, in particular with the adoption of a new law in 2013 that replaced the earlier 
Law No.  99-019. The latter had already opened up cellular, paging and internet services to 
competition, and also opened up the capital of the national telecommunications company as well 
as the fixed network. A relatively large inflow of foreign investment followed liberal ization of the 
sector. The aim of the 2013 law is to enhance competition and the role of the Regulatory Authority 
(ARE) created in 2003 on the basis of a law of 2001; since then the ARE has been authorized to 
act ex post . The new law also facilitates the s upply of services that do not involve spectrum use, 
under a general authorization. The ARE has a website that is regularly updated, from which all the 
regulations can be downloaded.96 
4.122.   Three companies (all partly foreign -owned) are present in Mauritania 's ma rket under 
global licences. Among these, the national company Mauritel was privatized in 2001 (54% of its 
shares went to Maroc Telecom, of which 3% were retroceded to employees); all three operate in 
all segments (fixed, mobile and 3G internet). Tunisie Té lécom owns 51% of Mattel, the country's 
leading mobile telephony operator, unchanged since 2011, while Chinguitel (90% owned by 
Sudatel (Sudan)) has had the third licence since July  2006.  
4.123.   The National Regulatory Council decides whether or not to allow anot her operator, on the 
basis of the level of competition in the market. It issues licences and takes all the strategic 
decisions. In 2016, Chinguitel was chosen as the universal access provider. Universal services are, 
in principle, financed through the Join t Universal Service Fund, to which operators pay 3% of their 
turnover net of their interconnection charges. In 2011, a decree required that at least 1% of the 
funds should go to telecommunications whereas previously they had been spent chiefly on 
electrifi cation (the ARE is responsible for regulating electricity, telecommunications and postal 
services, see Section 4.5.1).  
4.124.   The rates for fixed, mobile and internet (data) services are determined by the operators 
but require prior approval by the ARE; the rates  for mobile services must be the same throughout 
the country. The rates for fixed services are set by the ARE and can vary depending on the region 
and the distance. "Off -net" (between two networks) and "on -net" (within the same network) rates 
must be ident ical in order to avoid "club effects" whereby operators try to promote calls within 
their network so as not to have to pay the call termination charge.  
4.125.   Interconnection is mandatory and negotiated among operators and then submitted to the 
ARE for endorsemen t; the tariffs must be duly approved. The ARE regularly monitors compliance 
by operators with their commitments, in particular as regards quality.97 
                                                
93 The conditions are laid down in the decree implementing the law. Viewed at: 
http://www.anac.mr/IMG/pdf/DECRET_PORTANT_TEXTE_APPLICATION_CODE_Fr.pdf . See also Order No.  0664 
of 7 March  2010 entrusting the exercise of ground handling services to MAI. Viewed at: 
http://anac.mr/ANAC/JOf/2010/1218%20fr%20sc.pdf . 
94 Online information from the ANAC, viewed at: http://anac.mr . 
95 Online information viewed at: http://ec.europa.eu/transport/air -ban/doc/list_fr.pdf . 
96 Online information from the ARE, viewed at: http://www.are.mr . 
97 See for example: http://www.are.mr/index.php/qualite -de-services/1221 -sanctions -pecuniaires -
appliquees -aux-operateurs -des-telecommunications . WT/TPR/S/371 • Mauritania  
 
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  4.126.   In December  2010, the Government introduced a minimum threshold for termination rates 
for international tele phone calls to Mauritania.98 The threshold is set at €0.22/minute payable by 
foreign companies to Mauritanian operators, of which at least €0.08 is taken by the State as tax. 
Previously there was no threshold and the share going to Mauritanian operators had  reportedly 
fallen below €0.05.  
4.127.   The first fibre optic cable linking Mauritania to Europe and the other West African 
countries, on which work was launched in December  2010, is said to be operational. The European 
Investment Bank (EIB) financed €8  million, o r 35% of the cost, and the three operators participate 
in the financing. The ARE supervises cable access tariffs. Internet capacity has risen from 1 -2 GB/s 
to 15 GB/s, compared with a total ACE (Africa Coast to Europe) capacity of 269 GB/s.  
4.5.4   Postal service s 
4.128.   The Postal Law dates from 2004.99 It provides for three different regimes. The first is a 
regime of exclusivity reserved to the historical operator Mauritanian Postal Services Company 
(Mauripost), set up in 1999; Mauripost has exclusive responsibility for  all mail weighing up to 
1 kg. Over this weight, private postal operators may provide services under an authorization 
issued by the ARE. However, as the reserved weight of 1 kg is highly restrictive for private 
operators, and given that most of their turno ver comes from this reserved segment, in order to 
stimulate the market and boost competition in 2012 the ARE reduced the threshold to 300  grams 
for domestic or international delivery. Mauripost also offers postal services, including the universal 
postal se rvice, and private operators contribute 2% of their turnover to its funding. The second 
regime, approval, is open to any natural or legal person wishing to operate in the segments open 
to competition. Six operators have been authorized to provide these non -reserved services, 
including several international operators.100 The third regime concerns postal financial services.  
4.5.5   Insurance  
4.129.   Mauritania's insurance market is not very developed, partly because of poor management 
and partly because of the population's low  purchasing power. National insurers may use the 
reinsurance services of foreign companies without restriction.101 However, of the 16 approved 
insurance companies only two or three are both solvent and able to seek international reinsurance. 
The market also has insurance brokers (Gras Savoye and Ascoma) with majority foreign -owned 
capital. No significant changes have taken place in the legislation or regulations governing the 
Mauritanian insurance sector since 2010, but in February  2016 the press reported tha t the 
Government was seeking to improve the regulatory situation.102 
4.130.   The regulations in force are not available on a website open to the public. The main law is 
the Insurance Code of 1993.103 Mauritanian or foreign insurance companies wishing to engage in 
business locally must obtain approval granted by order of the relevant Ministry, and must, in 
principle, be established in the form of public limited companies. Branches of foreign companies 
may also be approved provided they are set up in the form of a public  limited insurance company 
after three  years. The same company may offer both life and non -life insurance services.  
4.131.   In March  2018, the market was still regulated by the Insurance Supervisory Directorate in 
the Ministry of Trade, Industry and Tourism (MCIT) . The creation of an independent regulator to 
ensure effective control of the sector and be able to withdraw approval from non -compliant 
companies has apparently been envisaged since 2016. In any event, the sector seems primarily to 
require major assistanc e for the training of insurers, reinsurers and actuaries.  
                                                
98 Decree No.  2010-268 of 12  December  2010. 
99 Law No.  2004-015 on postal services.  
100 Online information from the ARE, viewed at: http://www.are.mr/details -2-13-156.html . 
101 Decree No.  98-46 of 18  June 1998 authorizing approval of insurance an d reinsurance companies in 
Mauritania.  
102 Online information viewed at: http://fr.le360.ma/monde/mauritanie -vers-une-reorganisation -du-
secteur -des-assurances -63757 . 
103 Law No.  93-40 of 20  July 1993 containing the Insurance Code, Article 198. Viewed at: 
http://www.droit -afrique.com/images/textes/M auritanie/Mauritanie%20 -%20Code%20assurances.pdf . WT/TPR/S/371 • Mauritania  
 
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  4.132.   The Mauritanian Insurers' Technical Committee should in principle represent the interests 
of insurance companies operating in the market (Article 341 of the Code) and give its opinion on 
new approva ls, but in March  2018 this Committee did not exist. No statistics are published, nor is 
there any annual report on the sector.  
4.133.   In 2017, the market focused primarily on the compulsory civil liability insurance for motor 
vehicles, which represented about 80%  of premiums collected according to the press – an 
abnormally high figure even by regional comparison.104 In practice, the majority of other risks are 
insured abroad either through optional reinsurance or against a commission paid to the local 
insurance comp anies ("fronting" commission), which act essentially as intermediaries. This 
situation reflects the local market's lack of capacity. Although the Insurance Code (Article 199) 
stipulates that, failing a waiver, only resident companies may insure risks withi n Mauritania, 
"fronting", although forbidden by the Government105, is the rule for major risks, especially in 
mining.  
4.134.   Since July  2017 the minimum capital requirement is 300  million old ouguiyas (about 
US$860,000). A recent decree reportedly requires that this minimum capital be deposited in a 
blocked account with the Public Treasury, which represents a disadvantageous immobilization of 
assets for insurers.  
4.135.   Civil liability insurance for motor vehicles is compulsory, as are insurance of imported 
goods and co nstruction risk insurance (Article 180). Premiums are determined freely by the 
insurance companies, with the exception of civil liability insurance for motor vehicles and imported 
goods insurance, for which there is a minimum rate. However, some insurance companies are said 
to offer the motor vehicle civil liability insurance at a third of the official rate of 
31,006  old ouguyias (US$89) per year.  
4.136.   All imports of goods into Mauritania must be insured by an insurance company approved 
by the Ministry responsib le for trade (Article 177 of the Code). In practice, despite a provision 
establishing a fine of 25% of the value of the imported goods in the event of violation, the 
requirement that import insurance be taken out with an approved insurance company in 
Mauri tania is apparently not implemented. An upward adjustment in the customs value of the 
imports is said to be made by the Customs if the goods are not accompanied by a local insurance 
certificate. According to the Insurance Supervisory Directorate, the insur ance sector is highly 
disorganized and totally opaque.  
4.5.6   Banking and other financial services  
4.137.   A financial sector development strategy for the period 2012 -2017 was adopted in 2012. 
The goals of the strategy are to: (i) increase the sector's stability and tran sparency; (ii) ensure 
access to financial services at reasonable cost for all actors; (iii) improve the legal and judicial 
framework; and (iv) develop bank savings and lending in the country. New regulatory texts were 
adopted in 2012 in order to improve in  particular the external audit of banks; internal control of 
banks; adoption of the Basel II solvency standards; and combat money laundering.106 
4.138.   In this new framework, the Central Bank of Mauritania ( BCM) has gradually introduced 
risk-based preventive supervision as well as a secure line with banks for real -time data 
transmission, and finalized the banking chart of accounts in accordance with international 
accounting standards (IFRS). These modernization efforts have been supported by AFRITAC in 
coopera tion with the Mauritania Professional Banking Association. The Government has also taken 
into account the recommendations of the financial sector evaluation programme carried out in 
2014 with IMF technical assistance. Implementation of the new regulations concerning the 
                                                
104 Online information viewed at: http://afrique.le360.ma/mauritanie/economie/2017/07/07/13224 -
mauritanie -une-garantie -de-300-millions -douguiyas -exigee -pour-creer-une-compagnie -dassurance . 
105 See Circular letter of 17  July 2014. Viewed at:  
http://www.damane -assurances.com/wp -content/uploads/2014/07/Ciculaire -Interdisant -le-fronting -en-
RIM.pdf . 
106 These texts are Instruction No.  02/GR/2012 specifying the external audit conditions for credit 
institutions, Instruction No.  01/GR/2012 on internal control conditions for credit institutions, Instruction 
No. 009/GR/2012 establishing a minimum capital requ irement and rules for calculating the net worth of credit 
institutions, and Law No.  2016-013 of 15  April 2016 amending certain provisions of Law No.  2005-048 on 
combating money laundering and the financing of terrorism.  WT/TPR/S/371 • Mauritania  
 
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  classification of loans and constitution of provisions has led to a decline in the rate of 
non-performing loans from 28% in 2010 to under 20% in 2015.  
4.139.   Five new banks, as well as a leasing company, were approved between 2010 and 2017 
followin g the favourable opinion of the Monetary Policy Council (Table 4.5). Five of the active 
banks are private, with a majority of the capital foreign -owned. Bank credit totalled 411  billion old 
ouguiyas in 2016 (US$1.17  billion, or 25% of GDP). Short -term loan s continue to represent 74% 
of total credit. The non -bank financial system comprises some 20 microfinance institutions, a 
deposit and development fund, the postal financial services, insur ance companies (see above), 
two social security schemes and some 30 authorized exchange bureaux.  
Table 4.5 Loans granted by Mauritanian banks, 2010 and 2016  
Name of bank  Loans  
(billions of old ouguiyas)  
2010  2016  
Banque Al Amana pour le développement et l'habitat (BEA)  15.1 37.6  
Banque Al Wava mauritanienne (BAMIS)  13.7 21.2 
Banque mauritanienne pour le commerce international (BMCI)  45.4 62.1 
Banque nationale de Mauritanie  32.5 64.5 
Banque pour le commerce et l'industrie SA. Mauritanie (BCI)  17.0 27.0 
Banque pour le commerce et l'investissement en Mauritanie (BACIM)  7.2 12.7 
Attijariwafa (ex BNP PARIBAS)  7.2 42.9 
Chinguity Banque  4.4 7.4 
Générale banque de Mauritanie (GBM)  32.2 30.8 
Qatar National Bank  n.a. 5.4 
Société générale de Mauritanie  13.8 32.4 
Banque Islamique de Mauritanie (BIM)  n.a. 7.8 
Banque Mouamalat Sahiha (BMS)  n.a. 16.9 
Banque Populaire de Mauritanie (PM)  n.a. 29.0 
Nouvelle Banque de Mauritanie (NBM)  n.a. 13.6 
Total  188.5  410.8  
n.a. Not available.  
Note:  In June  2011, US$1 = c. 275 old ouguiyas, and in 2016 US$1 = 353 old ouguiyas.  
Source:  Central Bank of Mauritania.  
4.140.   The increase in the number of banks operating in Mauritania has been followed by a 
significant reduction in the weighted average interest rate on bank credit (Section 1.2.1) , and the 
intensification of competition among banks has also led to an improvement in the financial 
inclusion indicators: in 2014, only 20% of the adult population in Mauritania had an account with a 
financial institution. In 2017 the figure rose to 29%, a level that is nearer to the averages 
observed in comparable income countries. One bank (Chinguity Bank) is jointly owned by the 
Mauritanian State and the State of Libya; all the other banks are private.  
4.141.   The BCM regulates the Mauritanian financial sector and has a website on which the texts of 
the various applicable laws are posted. There have been no major changes affecting market access 
or national treatment of foreign banks since the previous TPR in 2010. The sector is open to credit 
institutions whose head offices are abroad. Pursuant to Ordinance No.  2007/020, which is the main 
regulation governing credit institutions, the terms for their approval must be "at least equivalent to 
those for banks established in Mauritania". According to the BCM, all the operating banking 
institutions had put up minimum capital equivalent to at least 6  billion old ouguiyas 
(US$17  million), as provided for by a BCM instruction of 2009.107 
4.142.   Pursuant to Article 14 of the Ordinance, credit operations by institutions whose head 
offices are abroad "shall be limited by not taking into account, when calculating their prudential 
ratios, the guarantees granted by their parent companies".108 Consequently, when calculating their 
prudential ratios, subsidiaries of foreign institutions may no t deduct from their commitments the 
guarantees from their parent companies. As indicated by UNCTAD, it is possible that this provision 
                                                
107 Online information from the Centra l Bank of Mauritania, viewed at: 
http://www.bcm.mr/R%C3%A9glementation/Prudentielle/Documents/Instruction%2007_GR_2009.pdf . 
108 Online information viewe d at: http://www.bcm.mr/IMG/pdf/ordonnance_no_2007_020_portant_  
reglementation_des_etablissements_de_credit_version_fr.pdf . WT/TPR/S/371 • Mauritania  
 
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  deprives the Mauritanian financial market of financial cover by the international banks present in 
Mauritania.109 
4.143.   There is also an Islamic financial system in Mauritania, whose basic principle is a 
prohibition on speculation and interest. Profit margins or cost -plus ( Mourabaha) are acceptable. 
Under this system, the bank finances the purchase of a good or asset by buying it on  behalf of the 
customer and increases the price before selling it on to the customer.  
4.144.   Banks are subject to the BIC tax . In addition, the tax on financial operations (TOF) applies 
to the interest, commissions and other fees received by banks and financial i nstitutions at a rate of 
14% (CGI Articles 202 to 212); it is paid on the credit and debit interest of customers. However, in 
order to encourage loans under the Investment Code it is not levied on income from 
first investment loans or credit for the extens ion of activities contracted with banks and financial 
institutions under medium - and long -term financing agreements.  
4.145.   The reforms also aimed to strengthen the prudential and management standards 
applicable to microfinance institutions. In 2015 the sector co mprised some 20 approved 
institutions, including four networks, with an estimated membership of over 272,000. Despite a 
14% increase in 2015, the stock of outstanding loans distributed by microfinance institutions 
remains very low, about 1.8  billion old ou guiyas, or barely 0.64% of total lending by the banking 
system. Some microfinance institutions are partly owned by foreign companies.  
4.5.7   Tourism  
4.146.   Mauritania still has plans for a new National Tourism Development Strategy.110 In this 
context, a diagnostic study o f the tourism sector's problems was carried out with UNDP support in 
2006-2007. With over 700 km of Atlantic coast composed of beach es; two natural parks (the 
Banc d'Arguin in the north and Diawling in the south), classified as world heritage sites by 
UNES CO; and the ancient cities of Chinguetti, Ouadane, Tichitt, and Oualata in the heart of the 
Sahara desert, with their medieval buildings, their libraries and their rare manuscripts, Mauritania 
has undoubted tourism potential. The country's tourism image ha s, however, been considerably 
damaged by the repeated kidnapping of European tourists in 2007.  
4.147.   The total number of charter flights to Mauritania, which stood at 80 flights for the 
2005-2006 season, has now fallen to zero. According to the diagnostic study of the sector carried 
out in 2017, the resumption of charter flights will be essential to revive international tourism in 
Mauritania, owing to the lack of competition in air transport (Section 4.7.2.4), so as to be 
competitive in price terms with competing  destinations.  
4.148.   The total number of visitors, as measured by passenger arrivals at Nouakchott Airport, was 
estimated at 163,000 visitors in 2015 compared with 132,000 in 2010. The number traveling for 
tourism purposes was 12,000 in 2003 and estimated to be 3,000 in 2017. Accommodation 
capacity in 2016 was about 66 hotels and some 241 hostels and 58  furnished apartment hotels for 
a total of over 3,300 rooms. This is a clear increase over the 42 hotels and 105 hostels and 
apartments recorded in 2009.  
4.149.   Mauritani a has several legislative texts governing tourism in principle, which are available 
on the website of the Ministry of Trade, and which have not changed since the previous TPR in 
2010, with the exception of a new Order published in October  2016, putting in place the standards 
for the classification of hotels laid down in Decree No.  98-63 of 16  August  1998.111 Provided that 
they are applied and regularly monitored, the new classification standards should lead to an overall  
upgrading of establishments. The possi bility of obtaining a visa upon entry into Mauritania is 
another encouraging factor for tourism.  
                                                
109 UNCTAD (2009).  
110 Online information viewed at: http://www.commerce.gov.mr/spip.php?article137 . 
111 Order No.  934 of 21  October  2016 establishing the standards for the classification of tourist 
accommodation and catering establishments defined by Article 2 of Decree No.  98-063 of 16  August  1998.  WT/TPR/S/371 • Mauritania  
 
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  4.150.   Travel agencies, in particular for international transport ticketing, must have a Mauritanian 
majority partner.112 There is no restriction on foreign participati on in tour operators. In Mauritania, 
only Mauritanian citizens may be guides. Decree No.  97-030 draws a distinction between national 
guides, who can work throughout Mauritania, and local guides, who work as guides permanently in 
a local area or wilaya. Tou rism is the only services sector in which Mauritania made specific 
commitments under the GATS during the Uruguay Round.  
4.151.   In 2018 tourism was under the authority of the Ministry responsible for trade. The 
Directorate of Tourism is responsible for government policy on tourism development. The 
Directorate's financial resources are very scant. In 2016 it s annual budget was 
8.7 million  old ouguiyas (US$250,000), less than in 2015 when it was over 10  million old ouguiyas. 
Overall, its budget has shrunk by 20% sinc e 2007.  
4.152.   Set up in 2002, the National Tourism Board (ONT) is a government institution responsible 
for managing, protecting and promoting the tourism heritage, including accommodation; the 
launching of new tourism destinations; and the preparation and coordination of all national and 
international tourism events. It has an annual budget of around 300  million old ouguiyas, coming 
almost entirely from a State subsidy. Its payroll accounts for 80% of its budget. Currently, 
according to the 2017 diagnostic study, the activities of the Directorate of Tourism and the ONT 
overlap because there is no guiding strategy.  
4.153.   The tourism promotion tax (200 old ouguiyas (US$5.7) per person per night) provided for 
in Law No. 98 -026 has not changed. It is payable in tourism accommodation establishments with 
the exception of youth hostels, and brings in between 15 and 20  million old ouguiyas a year.  
 
                                                
112 Decree No.  2000-05/PM/MCAT establishing the regulations on travel agencies and offices. Viewed at: 
http://www.droit -afrique.com/upload/doc/mauritanie/Mauritanie -Decret -2000-05-agences -bureaux -
voyage.pdf . WT/TPR/S/371 • Mauritania  
 
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  5  APPENDIX TABLES  
Table A1. 1 Structure of imports, 2010 -2016  
(US$ million and %) 
 2010  2011  2012  2013  2014  2015  2016  
World (US$  million)  1,707.7  2,452.7  2,970.6  3,978.5  3,641.8  3,703.4  2,173.8  
 (Percentage share)  
Total primary products  46.6 43.0 42.5 31.6 33.2 29.8 38.3 
 Agriculture  19.9 14.9 15.6 11.3 12.3 13.5 18.5 
 Food 19.4 14.5 15.2 11.0 12.0 13.3 18.2 
 0411 - Durum wheat, unmilled  4.8 4.0 4.7 2.7 3.0 2.9 3.9 
 0222 - Milk and cream, concentrated or 
sweetened  2.0 1.5 1.5 1.3 1.4 2.0 2.1 
 4211 - Soya bean oil and its fractions  1.4 1.2 1.1 1.0 1.0 1.1 1.8 
 0423 - Rice, semi -milled or wholly milled, 
whether or not polished, glazed, 
parboiled or converted  2.2 1.3 1.8 1.4 1.6 1.6 1.4 
 0612 - Other beet or cane sugar and 
chemically pure sucrose, in solid form  2.7 1.0 0.7 0.5 0.3 0.7 1.1 
 1222 - Cigarettes containing tobacco  1.2 1.0 0.9 0.6 0.7 0.7 1.1 
 0741 - Tea, whether or not flavoured  0.6 0.5 0.5 0.4 0.5 0.4 0.9 
 Agricultural raw materials  0.5 0.5 0.4 0.3 0.3 0.2 0.3 
 Mining  26.7 28.1 26.8 20.3 20.8 16.3 19.8 
 Ores and other minerals  0.2 0.2 0.2 0.1 0.2 0.2 0.2 
 Non-ferrous metals  0.0 0.1 0.1 0.0 0.1 0.4 0.1 
 Fuels 26.5 27.8 26.6 20.1 20.6 15.7 19.5 
 3425 - Butanes, liquefied  1.3 2.1 1.6 1.3 1.2 1.0 1.3 
Manufactures  52.8 57.0 57.5 68.4 66.8 68.7 61.7 
 Iron and steel  3.2 4.7 2.6 1.8 2.6 3.4 3.0 
 6764 - Other bars and rods of iron and steel  0.0 1.5 1.4 0.8 1.1 0.8 1.6 
 Chemicals  4.4 3.5 5.1 4.0 4.1 3.9 5.5 
 5429 - Medicaments, n.e.s.  0.2 0.2 0.3 0.3 0.5 0.5 0.9 
 Other semi -manufactures  6.6 6.6 11.0 6.4 8.7 5.2 6.3 
 6612 - Portland cement, aluminous cement, 
slag cement, supersulphate cement 
and similar hydraulic cements, 
whether or not coloured  2.2 1.5 1.4 1.2 1.7 1.6 1.9 
 Machinery and transport equipment  35.1 38.6 34.3 53.5 48.5 52.3 40.6 
 Power -generating machinery  6.0 3.0 2.2 1.0 3.7 1.3 1.6 
 Other non -electrical machinery  13.0 20.5 18.6 17.8 11.5 11.9 12.2 
 7239 - Parts, n.e.s.  4.1 7.9 5.2 5.9 5.4 5.2 5.5 
 7283 - Machinery  1.0 0.9 2.9 1.6 1.1 0.8 2.6 
 Agricultural machinery and tractors  0.4 0.4 0.4 0.4 0.2 0.2 0.3 
 Office machines and telecommunications 
equipment  1.0 1.4 1.2 0.7 0.8 1.0 1.6 
 Other electrical machinery  1.7 1.3 1.0 1.4 2.1 1.3 1.8 
 Automotive products  7.4 6.5 7.5 5.3 4.7 3.7 4.9 
 7812 - Motor vehicles for the transport of 
persons, n.e.s.  3.0 2.9 3.6 2.6 2.9 1.6 2.6 
 7843 - Other parts and accessories of motor 
vehicles  0.3 0.2 0.3 0.2 0.3 0.8 0.9 
 Other transport equipment  6.0 5.7 3.7 27.3 25.6 33.1 18.5 
 7937 - Tugs and pusher craft  3.5 1.0 0.0 1.9 2.5 9.0 10.2 
 7935 - Light vessels, fire -floats, dredgers  0.7 2.4 0.7 23.3 18.9 20.2 2.8 
 7921 - Helicopters  0.2 0.0 0.0 0.6 0.0 1.8 2.1 
 7929 - Parts, n.e.s.  0.0 0.0 0.0 0.0 0.8 0.2 1.3 
 Textiles  1.2 1.1 1.0 0.7 1.0 1.0 2.1 
 Articles of apparel  0.3 0.4 0.3 0.3 0.5 0.3 0.6 
 Other consumer goods  1.9 2.1 3.2 1.6 1.4 2.7 3.6 
Other  0.6 0.0 0.0 0.0 0.0 1.5 0.0 
Source:  WTO Secretariat calculations based on data from the UNSD Comtrade database (SITC Rev.3); and 
United Nations, ITC TradeMap for 2015.  
  WT/TPR/S/371 • Mauritania  
 
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  Table A1. 2 Structure of exports, 2010 -2016  
(US$ million and  %) 
 2010  2011  2012  2013  2014  2015  2016  
World (US$  million)  1,818.7  2,458.0  2,623.8  2,462.5  2,139.8  1,831.7  1,622.8  
 (Percentage share)  
Total primary products  64.3 86.6 87.9 85.7 84.9 83.8 81.2 
 Agriculture  14.5 17.7 23.5 18.9 31.6 38.5 38.8 
 Food 14.5 17.6 23.5 18.8 31.6 38.4 38.8 
 0363 - Molluscs and aquatic invertebrates, 
fresh, chilled, frozen, dried, salted 
or in brine  5.9 10.3 14.5 8.1 10.6 14.6 15.2 
 0342 - Fish, frozen  6.6 4.0 5.5 6.8 13.5 11.8 12.8 
 0814 - Flours, meals and pellets, of meat 
etc. 0.6 1.4 1.4 1.7 3.6 5.6 5.6 
 0341 - Fish, fresh or chilled  0.6 0.7 1.1 1.0 1.2 2.9 2.0 
 4111 - Fats and oils and their fractions, of 
fish or marine mammals  0.0 0.1 0.2 0.6 0.8 2.0 1.5 
 0362 - Crustaceans  0.0 0.0 0.1 0.1 0.2 0.0 0.6 
 0344 - Fish fillets, frozen  0.0 0.0 0.0 0.0 0.0 0.0 0.4 
 0361 - Crustaceans, frozen  0.4 0.9 0.4 0.2 1.0 0.7 0.3 
 0371 - Fish, prepared or preserved, n.e.s.  0.1 0.2 0.2 0.1 0.3 0.1 0.2 
 0372 - Crustaceans, prepared or 
preserved  0.2 0.1 0.1 0.1 0.1 0.0 0.1 
 0121 - Meat of sheep or goats, fresh, 
chilled or frozen  0.0 0.0 0.0 0.0 0.0 0.0 0.0 
 Agricultural raw materials  0.0 0.0 0.0 0.0 0.0 0.0 0.0 
 Mining  49.8 68.9 64.4 66.8 53.3 45.4 42.4 
 Ores and other minerals  35.4 64.5 51.2 64.3 50.6 41.0 42.4 
2816 -  Iron ore agglomerates (sinters, 
pellets, briquettes, etc.)  27.4 56.9 17.7 51.5 34.9 24.2 30.1 
 2831 - Copper ores and concentrates  6.7 7.3 11.9 12.3 10.1 16.3 12.2 
 2823 - Other ferrous waste and scrap  0.1 0.1 0.6 0.4 0.4 0.3 0.0 
 2732 - Gypsum, plasters, limestone flux, 
limestone and other calcareous 
stone of a kind used for the 
manufacture of lime or cement  0.0 0.0 0.0 0.0 0.0 0.1 0.0 
 2882 - Other non -ferrous base metal 
waste and scrap, n.e.s.  0.0 0.0 0.0 0.0 0.0 0.0 0.0 
 2785 - Quartz, mica, feldspar, fluorspar, 
cryolite and chiolite  0.0 0.0 0.0 0.0 0.0 0.0 0.0 
 Non-ferrous metals  0.0 0.0 0.0 0.0 0.0 0.0 0.0 
 Fuels 14.4 4.4 13.2 2.5 2.8 4.4 0.0 
Manufactures  0.0 0.0 0.0 0.0 0.0 0.0 0.1 
 Iron and steel  0.0 0.0 0.0 0.0 0.0 0.0 0.0 
 Chemicals  0.0 0.0 0.0 0.0 0.0 0.0 0.1 
 5989 - Chemical products and 
preparations, n.e.s.  0.0 0.0 0.0 0.0 0.0 0.0 0.1 
Other semi -manufactures  0.0 0.0 0.0 0.0 0.0 0.0 0.0 
 Textiles  0.0 0.0 0.0 0.0 0.0 0.0 0.0 
 Articles of apparel  0.0 0.0 0.0 0.0 0.0 0.0 0.0 
 Other consumer goods  0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Other  35.7 13.4 12.1 14.3 15.1 16.2 18.7 
 9710 - Gold, non -monetary (excluding 
gold ores and concentrates)  13.3 13.4 12.1 14.3 15.1 16.2 14.0 
Source:  WTO Secretariat calculations based on data from the UNSD Comtrade database (SITC Rev.3); and 
United Nations, ITC TradeMap for 2015.  
  WT/TPR/S/371 • Mauritania  
 
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  Table A1. 3 Origin of imports, 2008 -2016  
(US$ million and  %) 
 2010  2011  2012  2013  2014  2015  2016  
World (US$  million)  1,707.7  2,452.7  2,970.6  3,978.5  3,641.8  3,703.4  2,173.8  
 (Percentage share)  
America  7.1 6.0 9.7 9.4 26.6 24.9 15.5 
 United States  3.7 3.0 4.9 5.7 23.8 23.5 13.4 
 Other America  3.4 3.0 4.8 3.8 2.9 1.3 2.0 
 Brazil  2.8 1.4 2.1 1.3 0.9 1.2 1.5 
Europe  49.1 47.1 46.2 55.3 33.9 30.9 38.9 
 EU (28)  46.5 43.9 42.0 51.7 31.3 26.3 35.3 
 Belgium  9.9 14.0 15.6 9.6 6.4 9.1 9.2 
 Netherlands  10.6 2.7 1.7 1.1 1.9 3.1 7.1 
 France  14.1 12.2 11.2 9.8 10.0 5.3 6.6 
 Spain  4.7 4.2 5.5 3.8 4.9 3.5 3.8 
 Italy 1.1 0.3 0.7 1.1 0.8 1.5 2.7 
 Germany  2.7 2.7 3.1 3.1 1.5 1.2 2.2 
 United Kingdom  1.1 6.0 0.6 0.7 1.8 0.9 1.1 
 Sweden  0.7 0.3 0.5 0.1 0.1 0.0 0.9 
 EFTA 1.0 1.6 0.9 1.7 0.7 1.7 0.7 
 Other Europe  1.6 1.6 3.3 1.9 1.9 2.9 2.9 
 Turkey  1.4 1.5 3.3 1.9 1.8 2.5 2.3 
Commonwealth of Independent States 
(CIS)  1.8 1.1 0.4 0.9 1.2 0.9 1.7 
 Russian Federation  1.8 0.7 0.1 0.4 1.0 0.6 1.1 
Africa  7.0 7.1 7.4 5.5 6.8 15.9 9.2 
 Morocco  2.3 2.2 3.0 2.2 3.5 13.4 6.3 
 Senegal  2.5 2.3 1.5 0.9 0.8 0.6 0.7 
Middle East  12.9 26.3 23.9 19.6 18.8 12.5 12.2 
 United Arab Emirates  12.1 25.9 23.5 18.9 18.5 12.1 11.9 
Asia 18.5 12.3 12.4 9.3 12.7 15.0 22.5 
 China  6.3 5.1 5.5 3.9 6.1 5.2 8.9 
 Japan  2.6 1.9 2.2 1.3 2.1 2.0 2.9 
 Other Asia  9.5 5.3 4.7 4.1 4.5 7.8 10.6 
 Vanuatu  0.0 0.0 0.0 0.2 0.0 3.4 5.0 
 Singapore  4.6 0.3 0.4 0.6 0.8 0.8 1.2 
 Indonesia  0.1 0.2 0.3 0.3 0.6 0.7 0.8 
 Thailand  1.3 0.9 0.7 0.3 0.5 0.7 0.8 
 India 0.6 0.4 0.4 0.4 0.6 0.8 0.8 
 Malaysia  1.4 1.1 1.1 0.6 0.4 0.2 0.7 
Other  3.6 0.0 0.0 0.0 0.0 0.0 0.0 
Source:  WTO Secretariat calculations based on data from the UNSD Comtrade database; and United Nations, 
ITC TradeMap for 2015.  
  WT/TPR/S/371 • Mauritania  
 
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  Table A1. 4 Destination of exports, 2010 -2016  
(US$ million and  %) 
 2010  2011  2012  2013  2014  2015  2016  
World (US$  million)  1,818.7  2,458.0  2,623.8  2,462.5  2,139.8  1,831.7  1,622.8  
 (Percentage share)  
America  0.0 0.1 0.1 1.2 0.1 0.2 0.1 
 United States  0.0 0.0 0.0 1.1 0.1 0.0 0.0 
 Other America  0.0 0.1 0.1 0.1 0.0 0.1 0.1 
Europe  44.3 51.9 35.2 34.0 45.9 45.6 35.9 
 EU (28)  31.3 38.3 24.5 20.2 22.3 28.6 21.4 
 Spain  7.2 6.8 5.1 2.8 6.6 9.2 8.9 
 Italy 6.3 10.0 6.9 6.4 4.7 8.2 4.1 
 Germany  6.2 6.2 4.5 5.0 5.0 4.3 3.4 
 France  7.8 8.5 4.7 3.5 2.6 2.0 1.7 
 Portugal  0.4 0.6 0.7 0.4 1.1 1.2 1.1 
 Denmark  0.0 0.1 0.2 0.9 0.7 1.8 1.0 
 Netherlands  0.6 0.2 0.3 0.1 1.4 1.6 0.5 
 Greece  0.2 0.3 0.2 0.2 0.0 0.3 0.3 
 EFTA 13.1 13.6 10.7 13.7 17.2 16.3 13.6 
 Switzerland  13.1 13.6 10.7 13.5 17.1 16.2 13.5 
 Other Europe  0.0 0.0 0.0 0.1 6.4 0.6 1.0 
 Turkey  0.0 0.0 0.0 0.1 0.5 0.6 1.0 
Commonwealth of Independent 
States (CIS)  2.0 1.6 1.8 1.9 2.8 2.5 5.0 
 Russian Federation  1.8 1.1 1.1 1.8 2.7 2.1 4.8 
Africa  1.7 3.6 5.7 4.1 9.2 9.4 10.4 
 Nigeria  0.3 0.2 1.4 1.4 2.3 5.0 4.1 
 Côte d'Ivoire  0.2 0.7 0.7 1.6 4.5 2.0 3.3 
 Ghana  0.4 0.7 1.1 0.4 0.3 0.4 0.6 
 Mali 0.1 0.1 0.0 0.1 0.2 0.5 0.6 
 Cameroon  0.0 0.0 0.1 0.2 0.2 0.3 0.5 
 South Africa  0.2 1.0 0.4 0.0 0.0 0.0 0.2 
Middle East  0.0 0.0 2.8 2.5 2.9 0.5 0.7 
 United Arab Emirates  0.0 0.0 2.8 2.5 2.7 0.0 0.5 
Asia 46.5 42.8 54.4 56.3 39.2 41.8 47.8 
 China  39.4 36.9 44.1 50.5 32.7 31.6 36.9 
 Japan  6.8 5.2 8.9 4.3 4.2 5.6 7.6 
 Other Asia  0.3 0.7 1.4 1.6 2.3 4.5 3.3 
 Korea, Republic of  0.1 0.1 0.3 0.4 0.8 1.7 1.6 
 Viet Nam  0.0 0.0 0.2 0.4 0.5 1.6 1.1 
Other  5.4 0.0 0.0 0.0 0.0 0.0 0.0 
Source:  WTO Secretariat calculations based on data from the UNSD Comtrade database; and United Nations, 
ITC TradeMap for 2015.  
 
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