WORLD  TRADE  
ORGANIZATION   
 WT/TPR/S/26 6/Rev.1  
29 October  2012  
 
 (12-5654 ) 
  Trade Policy Review Body   
 
 
 
 
 
 
 
TRADE POLICY REVIEW  
 
Report by the Secretariat  
 
CÔTE D'IVOIRE,  
GUINEA -BISSAU  
AND TOGO  
 
Revision  
 
 
 
 
This report, prepared for the  Trade Policy Review of Guinea -Bissau, 
Côte  d'Ivoire and Togo , has been drawn up by the WTO Secretariat on its own 
responsibility.  The Secretariat has, as required by the Agree ment establishing 
the Trade Policy Review Mechanism (Annex 3 of the Marrakesh Agreement 
Establishing the World Trade Organization), sought clarification from 
Guinea -Bissau, Côte d'Ivoire and Togo  on its trade policies and practice s. 
 
Any technical questions arising from this report may be addressed to 
Jacques  Degbelo (022 739 5583), Catherine Hennis -Pierre (022 739 5640) and 
Rosen Marinov (022 739 6391) . 
 
Document WT/TPR/G/266 /Rev.1  contains the policy st atement submitted by 
Guinea -Bissau, Côte d'Ivoire and Togo . 
 
 
 
 Guinea -Bissau, Côte d'Ivoire and Togo  WT/TPR/S/266 /Rev.1  
 Page iii 
 
 
  CONTENTS  
  Page  
SUMMARY  vii 
 (1) ECONOMIC  ENVIRONMENT  vii 
 (2) GENERAL FRAMEWORK  viii 
 (3) TRADE POLICY INSTRUMENTS  x 
 (4) SECTORAL POLICIES  xii 
I. ECONOMIC ENVIRONMENT  1 
 (1) MAIN FEATURES  1 
 (2) RECENT ECONOMIC DEVELOPMENTS  4 
 (3) TRADE AND INVESTMENT TRENDS  5 
II. TRADE AND INVESTMENT  REGIMES  7 
 (1) RELATIONS  WITH THE WTO  7 
 (2) REGIONAL  TRADE AGREEMENTS  9 
 (i) African Union  9 
 (ii) West African E conomic and Monetary Union (WAEMU)  10 
 (iii) Economic Community of West African States (ECOWAS)  12 
 (3) OTHER PREFERENTIAL RELATIONS  13 
 (i) Relations with the European Union  13 
 (ii) Relations with the United States  14 
 (4) FOREIGN INVESTMENT REGIMES  15 
 (5) OHADA  TREATY  16 
III. COMMON TRADE POLICIE S AND PRACTICES BY M EASURE  17 
 (1) OVERVIEW  17 
 (2) MEASURES DIRECTLY AFFECTING IMPORTS  18 
 (i) Customs procedures  18 
 (ii) Customs levies  20 
 (iii) Rules of origin  28 
 (iv) Prohibitions, quantitative restrictio ns and licensing  30 
 (v) Standards, technical regulations and accreditation procedures  32 
 (vi) Sanitary and phytosanitary measures  34 
 (vii)  Contingency measures  35 
 (3) MEASURES DIRECTLY AFFECTING EXPORTS  36 
 (i) Registration and customs procedures  36 
 (ii) Export duties and taxes  37 
 (iii) Goods in transit  37 
 (iv) Prohibitions, quantitative restrictions and licences  38 
 (v) Free zone regime  38 
 (4) OTHER MEASURES  38 
 (i) Competition and price control  38 
 (ii) Government procurement  41 
 (iii) Protection of intellectual property rights  42 
 WT/TPR/ S/266/Rev.1  Trade Policy Review  
Page iv 
 
 
    Page  
IV. COMMON TRADE POLICIE S AND PRACTICES BY S ECTOR  45 
 (1) AGRICULTURAL , FORESTRY AND LIVESTOCK PRODUCTS  45 
 (i) Agricultural policies in ECOWAS and NEPAD  45 
 (ii) Agricultural policies within WAEMU  46 
 (iii) Refor m of property law and foreign direct investment  47 
 (iv) Coffee and cocoa  47 
 (v) Cotton  48 
 (vi) Cashew nuts  50 
 (vii)  Forestry products  51 
 (viii) Livestock products  51 
 (2) FISHERIES PRODUCTS  52 
 (i) Overview  52 
 (ii) Community measures  53 
 (3) MINING A ND ENERGY  55 
 (i) Petroleum and gas products, and coal  55 
 (ii) Other mining products  57 
 (iii) Electricity  57 
 (4) MANUFACTURING SECTOR  58 
 (5) POSTAL , TELECOMMUNICATIONS AN D BROADCASTING SERVICES  62 
 (6) TRANSPORT SERVICES  66 
 (i) Air transport services  66 
 (ii) Maritime transport and port services  69 
 (iii) Land transport  71 
 (7) TOURISM AND TEMPORARY STAY OF NATURAL PERSONS  72 
 (i) Tourism services  72 
 (ii) Free movement of persons  74 
 (8) FINANCIAL SERVICES  75 
 (i) Insurance  75 
 (ii) Other financial se rvices  76 
 (9) PROFESSIONAL SERVICES  79 
REFERENCES  83 
ANNEX  1:  CÔTE D'IVOIRE  85 
 
ANNEX 2:  GUINEA -BISSAU  183 
 
ANNEX 3:  TOGO  251 
 Guinea -Bissau, Côte d'Ivoire and Togo  WT/TPR/S/266 /Rev.1  
 Page v 
 
 
  CHARTS  
 
  Page  
III. COMMON TRADE POLICIES  AND PRACTICES BY ME ASURE   
 
III.1 MFN tariff distribution by sector, 2011  22 
III.2 Distribution of WAEMU CET rates, 2011  24 
III.3 Escalation of WAEMU CET rates, 2011  25 
IV. COMMON TRADE POL ICIES AND PRACTICES BY SECTOR  
 
IV.1 Global cotton prices, January 1990 - October 2011  50 
IV.2 Petroleum trade in WAEMU countries, 2002 -2010  56 
IV.3 Per capita manufacturing value added at 2000 constant prices (US$)  59 
IV.4 Tariff protection by subsector, 2011  61 
 
TABLES  
I. ECONOMIC ENVIRONMENT  
 
I.1 Main socio -economic indicators, 2005 -2011  2 
II. TRADE AND INVEST MENT REGIMES  
 
II.1 Notifications submitted  to the WTO by or on behalf of Côte d'Ivoire,  
 Guinea -Bissau and Togo, January 1995 -March 2012  7 
II.2 United States imports from Côte d'Ivoire, Guinea -Bissau and Togo,  
 by tariff regime, 2004 -2011  15 
III. COMMON TRADE PO LICIES AND PRACTICES  BY MEASURE  
 
III.1 National tariff bindings  21 
III.2 Structure of the WAEMU CET, 2011  21 
III.3 Summary of the WAEMU CET, 2011  23 
III.4 Trend in approvals for the WAEMU community preferential tax, 2005 -2010  29 
III.5 Community legislation on veterinary medicines  31 
III.6 Harmonization projects under way within WAEMU  32 
III.7 Implementation of the quality programme  33 
III.8 Implementation of the community competition regime, 2005 -2011  40 
III.9 Subjects and terms of protection under the Bangui Agreement (1999)  43 
IV. COMMON TR ADE POLICIES AND PRA CTICES BY SECTOR  
 
IV.1 Indicators for coffee and cocoa production and trade, 1990, 1995, 2000,  
 2005 and 2008 -2010  48 
IV.2 Indicators for production of cotton lint, 1990, 1995, 2000, 2005 and 2007 -2010  49 
IV.3 Principal indicators for p roduction of cashew nuts, 1990, 1995, 2000 and 2005 -2010  50 
IV.4 Animal production, 2005 -2010  51 
IV.5 Indicators for the fisheries sector, WAEMU coastal countries  52 
IV.6 WAEMU laws and regulations on trade in fisheries products  54 
IV.7 WAEMU Decisions re lating to the energy sector  55 
IV.8 Level of competition in telecommunications markets in WAEMU countries, 201 2 63 
IV.9 Transposition of WAEMU legal texts relating to the telecommunications sector, March  2012  64 WT/TPR/ S/266/Rev.1  Trade Policy Review  
Page vi 
 
 
   
  Page  
 
IV.10  Legal texts concerning air sa fety, 2010  68 
IV.11  Legal texts, financing and objectives of shippers councils within WAEMU, 2012  70 
IV.12  Tourism indicators in WAEMU member countries, 2005 -2010  72 
IV.13  Inclusion of tourism services by WAEMU member countries in  
 their schedules of GATS commitments  73 
IV.14  Number of banks complying with WAMU prudential standards, 31  December  2011  77 
IV.15  Implementation of regulations on professional services  
 by WAEMU member countries, February  2012  79 
 
 
 Guinea -Bissau, Côte d'Ivoire and Togo  WT/TPR/S/266 /Rev.1  
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  SUMMARY  
 
1. Côte d'Ivoire, Guinea -Bissau and Togo are members of the West African Economic and 
Monetary Union (WAEMU) and of the Economic Community of West African States (ECOWAS).  
Agriculture is of key importance to all three economies.  Côte d'Ivoire, in particular, has been able to 
develop and diversi fy its agricultural sector through the cultivation  of coffee, rubber, fruit, cotton and 
palm oil, in addition to cocoa, of which it is the world's leading producer.  The main mining sector 
exports are petroleum products and gold.  Its share of manufacturin g exports, centred on the 
agricultural processing industry, declined sharply during the last decade, but Côte d'Ivoire has 
considerable potential for increasing the value added of such exports.  The main destination s of its 
goods exports are the European U nion and Africa, including the ECOWAS countries in particular.  
2. In less than a decade, Guinea -Bissau has made great strides in developing its food crop sector, 
which exports only cashew nuts.  These are grown on a small scale and exported unprocessed, almos t 
exclusively to India.  Since its last TPR in 2005, Togo, for its part, has continued to enhance the 
relative share of its services sector, particularly as regards port services and services related to 
regional transit trade:  its other main activities ar e agriculture, which has enjoyed a remarkable boom 
since 2008, and the production of phosphates and cement.  Most of Togo's exports go to African 
countries, particularly Burkina Faso, Benin, Niger, Ghana and Nigeria.  
3. Overall, the national budgets of the th ree countries depend heavily on revenue levied at the 
customs border.  This revenue derives from import duties and charges and internal taxes, as well as 
export levies.  These levies reduce the income of producers of exported goods, raise the cost of 
impor ts of inputs for local enterprises and make products for local consumption more expensive.  
A gradual shift towards a domestic tax system, which is partially under way in two of the 
three  countries, would make it possible to reduce this dependence on impor t and export taxes and, 
hence, to increase the revenue of the productive sectors of their economies.  
(1) ECONOMIC ENVIRONMENT  
4. Cote d'Ivoire, Guinea -Bissau and Togo have experienced socio -political conflicts which have 
considerably inhibited their trade and hel d back their economic development.  The economic situation 
in the whole of WAEMU was seriously affected by the socio -political crisis in Cote d'Ivoire which 
accounted for 43 per cent of the Union's GDP in 1999, compared to 35 per cent at the present time.  
These conflicts also had an adverse impact on the human development indicators, especially those of 
Guinea -Bissau and Togo, which continue to be among the lowest in the w orld and below the average 
for sub-Saharan Africa.  The most recent coup d'état , in A pril 2012, could further worsen this situation 
in the case of Guinea -Bissau.  
5. Socio -political instability and the democratic deficit have led in all three countries to the 
partial suspension of official development assistance (ODA), which accounts for a sub stantial 
proportion of their respective gross domestic products (GDP).  After falling to less than 5 per cent of 
GDP in 2005 in Togo, ODA reached 18 per cent of GDP in 2009 in the wake  of a political agreement 
which enabled the country to release more reso urces in order to improve access to credit and 
undertake infrastructure projects and agricultural development programmes.  This led to a substantial 
increase in Aid for Trade.  In the case of Guinea -Bissau, where ODA accounts for roughly one  third 
of GDP, most of the national debt was cancelled in 2011 but the aid channelled into trade remains at a 
low level.  WT/TPR/ S/266/Rev.1  Trade Policy Review  
Page viii 
 
 
  6. Given the persistence and scale of the budget deficits, the success of socio -economic 
programmes depends to a large extent on external financing.  The  slowdown in investment, which is 
the indirect cause of inadequate maintenance, ha s led to the widespread deterioration of basic 
infrastructure, with frequent cuts in electricity and water supply, and the dilapidation of ports, roads 
and railways.  In Cote  d'Ivoire, however, the infrastructure network continues to be one of the best 
and most extensive in the West African subregion and could enable that country rapidly to return to 
and surpass its pre -crisis  level of development, by means of appropriate poli cies. 
7. Given the ir heavy reliance  on imports for the supply of basic foodstuffs such as cereals, the 
three countries have each attempted to contain the strong inflationary pressures caused by the rise in 
global food and energy prices in 2008.  The suspensio n of import duties and VAT, and the reduction 
in the customs value of these products are the main emergency measures that have been taken, 
unilaterally in many cases, and sometimes in contradiction to WAEMU rules.  It has proved necessary 
to introduce a co mmunity -wide rapid response mechanism.  
8. Despite the socio -political instability of recent years, the BCEAO has continued to ensure the 
stability of the Union's banking and monetary system.  Its independence vis-à-vis national 
governments has enabled it to m aintain its policy of financial stability and integrity in accordance 
with its mandate.  Key interest rates, mandatory  reserve ratios and open market operations, which 
resumed in February  2007, are its main instruments of monetary policy.  
(2) GENERAL FRAMEWORK  
9. Foreign investment flows in the three countries have been below their potential since 2005.  
In the absence of a community investment code, still under preparation  within WAEMU, the tax (and 
customs duty) exemptions selectively granted by member States ar e only partially regulated.  The 
harmonization of economic regimes within WAEMU would contribute to the establishment of a 
business environment that is more stable and transparent and, hence, more propitious to long -term 
investment decisions;  this should therefore be included among the priorities of community policy.  
10. The efficacy of the "single windows" for the completion of business start-up administrative 
formalities is limited by the fact that the officials running them frequently have no power of signa ture.  
The current trend , which seems to be towards developing parallel business formality centres that are 
also supposed to group together in a single location  all administrative services dealing with such 
formalities, will not satisfy investors' need for  institutional and regulatory stability and transparency.  
On the other hand, multiple structures should not be allowed to exist side by side,  given the risk of 
overlapping and additional costs . 
11. The free zones intended to promote exports have not been a gr eat success, although they offer 
enterprises a full range of substantial tax exemptions under the ordinary  law scheme, as well as a 
variety of discounts on electricity and input purchases, which gives them an undeniable advantage.  In 
the absence of decisi ve community regulations, the free zones, including those in Cote d'Ivoire and 
Togo, would continue to pose competition problems at national and regional level, while also 
contributing to economic dualism.  
12. Togo has made significa nt strides in the area of m icrocredit and financing of small and 
medium -sized enterprises.  A national agency to promote and guarantee SME funding, financed by 
the State, has been processing and guaranteeing SME financing with banks since 2006.  Funding has 
been provided in approxim ately 80 per cent of the cases dealt with;  thus far, no claims under the Guinea -Bissau, Côte d'Ivoire and Togo  WT/TPR/S/266 /Rev.1  
 Page ix 
 
 
  guarantee have been made against the State .  The guarantee substantially reduces the rates at which 
SMEs can borrow money, and this serves to increase their competitiveness.  
13. Côte d'I voire, Guinea -Bissau and Togo have continued harmonizing their business law in the 
OHADA framework, with nine Uniform Acts having entered into force in April  2012, which offer a 
common legal framework for general trade law, commercial sales, company law, s ecurities and 
arbitration, and contracts for the transport ation  of goods by road.  OHADA law also offers an 
accounting reference tool, SYSCOA, whose use is mandatory  in member States.  The Common Court 
of Justice and Arbitration hears  appeals in all disput es relating to the Uniform Acts.  Despite the 
existence of this harmonized framework, its proper application, which is essential to market  
confidence , is frequently not ensured and the protection of contracts and other economic rights is not 
guaranteed.  T he Ivorian Government is aware that the weakness of the judicial system hampers 
economic development, and has introduced measures to combat corruption.  Togo's National 
Assembly, judiciary and civil service are the subject of a capacity -building strategy i ncluding 
information seminars, Internet access and online accessibility of all legislation.  
14. In the WTO, the WAEMU member States have individually bound their customs duties and 
other duties and taxes.  Jointly with its WAEMU and ECOWAS partners, Côte d'Ivo ire is seeking 
solutions to the problem posed by applied rates exceeding bindings in certain cases.  Guinea -Bissau 
and Togo do not face this problem.  All three countries are founding Members of the African Union, 
the successor to the Organization of Afric an Unity.  
15. The WAEMU Commission has exclusive authority over the common trade policy of its 
members vis-à-vis third States.  Its activities are funded by the community solidary levy of 1  per cent, 
which is applied to imports from third countries and is paid  in full to the WAEMU Commission.  An 
additional community levy of 0.5  per cent is collected on behalf of ECOWAS.  
16. Since 1994, member States' trade policies have been substantially harmonized by the 
Commission, resulting in a common trade policy in a number  of fields, such as taxation a t the customs 
border ( Common External Tariff in force since 1  January  2000), bank domiciliation of trade 
transactions and rules of origin.  Considerable efforts are also under way, and deserve support, in the 
areas of harmoniz ation of internal taxation (VAT , excise duties, tax on petroleum products, advance 
payment of direct taxes) , prohibition s and licensing,  standards, technical regulations and accreditation 
procedures, sanitary and phytosanitary safety  and government procure ment.  
17. The WAEMU regulations provide for free trade in products approved by the National 
Approval Committee of each country as originating in the Union, on the basis of rules of origin 
adopted  in 2003.  In spite of these rules, the movement of approved prod ucts between the markets of 
WAEMU member States continues to be fraught with difficulty.  Overall, intra -community trade is 
still limited to 6.5 per cent of total goods trade in Côte d'Ivoire and 10 per cent in Guinea -Bissau;  
Togo has a higher level of in tra-community trade (20 per cent), accounting for more than half of total 
exports and 7 per cent of imports within the WAEMU area.  However, the relative share of 
intra-WAEMU trade and intra -ECOWAS trade in the three countries has not grown significantly o ver 
the last five years.  
18. In order to reduce obstacles to trade, the WAEMU Commission has installed juxtaposed 
control posts at the borders so as  to avoid duplication of formalities, and has begun identifying - with 
a view to their elimination - irregular  practices such as abusive or illegal taxation and inspection 
formalities, attempts at tariff rearmament on certain products originating in the Union, technical and 
administrative obstacles to community products and a number of other practices, such as the e xtortion WT/TPR/ S/266/Rev.1  Trade Policy Review  
Page x 
 
 
  of brib es on the main road transport corridors of the Union.  Moreover, under the current regime, 
products from third countries that have already received customs clearance in a WAEMU country and 
have then been re -exported to another member State  are liable to a second collection of duties and 
taxes, generating further opportunities for abusive taxation.  The Commission is aware that the free 
movement of goods on the community market can be achieved only through the establishment of a 
single market , and has included the establishment of free movement in its regional economic 
programme.  These efforts should be supported in the Aid for Trade context.  
19. The three countries are also among the 79 ACP countries with which the European Union 
(EU) concluded the Cotonou Agreement in June  2000, which covers the period up to 2020.  Until 
December  2007, its trade p rovisions provided for the duty -free admission of non -agricultural products 
and most processed agricultural products originating in 78 ACP countries (e xcluding South Africa) on 
a non -reciprocal basis.  The Cotonou Agreement provides for the negotiation of regional economic 
partnership agreements, which were to supersede its trade provisions as from 1  January  2008;  of the 
three countr ies, only Côte  d'Ivo ire has an E conomic Partnership Agreement (EPA) with the EU, 
signed in Abidjan on 26  November  2008.  This Agreement has enabled Côte d 'Ivoire to enjoy 
continued duty -free access to EU markets for its products.  Under the EPA, customs duties on 
products ori ginating in the parties are reduced or eliminated in accordance with a schedule for their 
removal.  The EPA also contains detailed regulatory provisions ( for example, on  customs and 
administrative cooperation, and technical regulations , including SPS).  
20. Negotiations on the amendments needed to the WAEMU CET in order to extend its 
application to all ECOWAS members have been under  way within ECOWAS since 2006.  In 2008, 
the ECOWAS members recommended the creation of a fifth tariff band at the rate of 35 per ce nt, 
which would apply essentially to agri -food products.  For some countri es, the adoption of this new 
35 per cent rate would inter alia  increase the number of customs duties applied in breach of 
WTO  commitments.  
(3) TRADE POLICY INSTRUMENTS  
21. Imports continue t o be subject to a number of burdensome charges, be ginning with  the CET, 
under which 41 per cent of the 20 per cent lines  constitute international tariff peaks;  other community 
tariffs add a further 2.5 percentage points.  Certain non -WAEMU originating pro ducts are subject to a 
special import tax (TCI) in Côte d'Ivoire, the purpose of which is to cushion the impact of any sharp 
fall in world prices on community production and/or to offset unfair practices.  The de gressive 
protection tax (TDP), which continu es to be collected in Côte  d'Ivoire on a number of products, is 
another community mechanism applied nationally, which is still in effect  in Côte d'Ivoire despite 
having already been abolished by WAEMU.  
22. The three countries require a cargo tracking note (BSC ) for trade flows transiting their 
respective maritime ports.  The BSC does not come under a community regulation;  generally 
speaking, it is introduced by the Ministry  responsible for transport in each country.  The (high) cost s 
of issuing this document v ary from one country to another and may give rise to discriminatory 
treatment depending on the point of embarkation of the imported goods.  For customs purposes,  the 
BSC appears to be of limited usefulness since most of the information it provides is alrea dy contained 
in the manifest.  The obligation to submit an advance import or export declaration, or requirements of 
equivalent effect, remain in place in the three countries.  These formalities increase transaction cost s 
to the detriment of economic operat ors. Guinea -Bissau, Côte d'Ivoire and Togo  WT/TPR/S/266 /Rev.1  
 Page xi 
 
 
  23. Burdensome compulsory import inspection programmes remain in place in all WAEMU 
member States except Guinea -Bissau and are not always harmonized.  Their implementation is 
entrusted to international companies which control or determine all the informat ion normally within 
the purview of customs:  eligibility for importation, quality and quantity of goods, type of tariff, 
customs value and origin.  Recent developments in the three countries include the introduction of 
X-ray scanning, the cost of which may  be additional to that of compulsory inspection.  
24. Each of the three countries continues to apply its own list of reference values for import, 
which is not always drawn from the list kept by the WAEMU Commission.  The latter has even had to 
intervene in seve ral cases concerning the application of reference values to intra -community trade.  In 
a bid to combat under -invoicing, customs valuation of used vehicles has been entrusted to foreign 
private companies in Cote d'Ivoire and Togo, which themselves determine  the import values.  These 
practices are WTO -inconsistent.  
25. With regard to internal taxes, the exclusion of important sectors of the economy such as 
agriculture from the scope of application of VAT (or the general sales tax in Guinea -Bissau) causes 
distorti ons in the trade in competing imported products and problems of national treatment.  
A comprehensive review of the VAT regime would make it possible to eliminate the many 
exemptions and complete the process of harmonization of VAT regimes within WAEMU.  
26. There are differences in the way the advance payment of profits tax is levied at the customs 
border in each member State;  for example, some food products are exempted from the payment in 
some countries of the Union, but not in others.  The WAEMU rules stipul ate that, in the event of 
recourse to such a mechanism, exclusively for the purpose of strengthening taxation of small and 
medium -sized enterprises, member States should ensure that its application is neutral as between 
imports and internal transactions.  Deviations still occur from the community framework, which 
provides for the option of applying a rate of up to 5 per cent in the case of enterprises with no tax 
identification.  
27. Being aware that technical regulations constitute one of the main barriers to t he expansion of 
their international trade, the WAEMU member States, with EU assistance, launched a "quality" 
programme in 2001 for the harmonization of accreditation, certification, standardization and 
metrological activities within WAEMU.  The principle o f mutual recognition under the programme is 
applied at three levels:  recognition of technical regulations, standards and specifications;  recognition 
of conformity assessment procedures;  and lastly, recognition of the results of conformity assessment 
procedures.  Member States are required to notify to the WAEMU Commission their respective 
TBT  regimes and to eliminate any unjustified obstacles to the free movement of goods and services.  
Their activities are coordinated by a Regional Quality Coordination Committee.  
28. Despite the adoption in 2007 of a regulation requiring recognition of international sanitary 
and phytosanitary standards and the efforts to harmonize national legislation, the only concrete 
measures taken to facilitate trade in the WAEMU area ha ve been the adoption of the IPCC single 
phytosanitary certificate on plants and plant products, and the harmonization of the control of 
veteri nary medicines.  A single WAEMU SPS import permit would facilitate trade in these products.  
On the ground, given their limited resources, some member States are not in a position to carry out 
proper controls.  Moreover, the SPS controls carried out in a member State are not recognized by the 
other WAEMU countries;  such recognition, based on the so -called "Cassis de Dijon" principle, would 
stimulate intra -regional trade in food products and contribute to raising rural incomes.  WT/TPR/ S/266/Rev.1  Trade Policy Review  
Page xii 
 
 
  29. Notwithstanding the existence of detailed regulations on anti -competitive practices within 
WAEMU, it has to be observed that they have produced  little in the way of case law.  The competition 
regimes of Cote d'Ivoire and Togo have not yet been brought into line with the community regulations 
which, in principle, are directly applicable at national level.  Guinea -Bissau has not yet adopted a 
natio nal competition framework.  The national competition commissions are not operational.  The 
lack of effective competition is clear in several sectors of the three economies, particularly in the 
markets for fixed telephony, the Internet, water and electricit y distribution, and port services.  
30. Government procurement management was reorganized in 2009 with the aim of transposing 
the relevant WAEMU directives.  In Guinea -Bissau, however, the implementing decrees and 
government procurement code are still being dev eloped.  
31. All the WAEMU countries, including Cote d'Ivoire, Guinea -Bissau and Togo, are signatories 
to the Bangui Agreement (1977) introducing a uniform law and creating a common industrial property 
office, the African Intellectual Property Organization (OAP I).  The provisions on plant varieties for 
which patents are required pursuant to Article 27 of the WTO TRIPS Agreement entered into force on 
1 January  2006.  Because of the lack of skills needed to process applic ations for protection, the 
OAPI  Administrat ive Council has postponed the entry i nto force of Annex IX on layout -designs 
(topographies) of integrated circuits which must be protected under Article 35 of the 
TRIPS  Agreement.  According to the authorities, the main infringements concern counterfeiting  of 
food and pharmaceutical products, usurpation of trade names and industrial designs, and pirating of 
musical works and films.  
(4) SECTORAL POLICIES  
32. As far as food crops are concerned, an increase in production and productivity has not until 
recently been a genuine government priority;  hence the lack of progress in terms of food security, 
income and living conditions for rural populations.  The commitment made by African governments 
in 2003, through the Maputo Declaration , to allocate at least 10 per cent of  their national budgets to 
agriculture, with the aim of achieving annual agricultural growth of 6 per cent, was applied only as 
from 2008 when the surge in international food prices revealed their strong reliance  on imported food 
products.  The public auth orities now intervene in the three countries to support food production, in 
particular through the provision of fertilizers, seeds and other inputs at subsidized prices.  A greater 
number of these measures should be notified to the WTO.  
33. WAEMU has not yet h armonized customs duties and taxes of equivalent effect levied by 
member States on their exports.  In the absence of such a framework, two of the three countries 
impose very high taxes on their agricultural exports, and this has had as its primary conseque nce a 
significant level  of trade transit  through neighbouring countries (likewise WAEMU members) which 
do not have recourse to these taxes.  Togo, for example, which produces little cocoa, has recently 
become a cocoa exporter.  These taxes also result in a  decline in small farmers' income and therefore 
run counter to the aims of poverty reduction and rural development  schemes.  
34. The fisheries and fisheries production subsector  accounts for more than 7 per cent of GDP in 
Guinea -Bissau and a high level of econ omic activity in Côte d'Ivoire on account of the tuna canning 
factories.  The fishing fleets are not normally recipients of State subsidies or aid and none of the three 
countries has a large national fleet.  The income from fishing agreements and licences for 
foreign -flagged ships accounts for one third of government revenue in Guinea -Bissau, which limits 
the freedom of manoeuvre to introduce sustainable management measures in the sector.  
Guinea -Bissau's income shortfall is considerable, as the total marke t value of catches far exceeds the Guinea -Bissau, Côte d'Ivoire and Togo  WT/TPR/S/266 /Rev.1  
 Page xiii 
 
 
  amount of duties collected.  Although action to combat illegal  fishing (I UU) is a declared priority of 
the three governments, their capacity for surveillance of territorial waters and intervention in the case 
of infringem ent is inadequate.  
35. The three countries have continued to be particularly generous in their mining policy towards 
foreign enterprises.  In Guinea -Bissau, recent discoveries of phosphate and bauxite open up 
interesting prospects in terms of additional revenu e, although there are concerns about 
Dutch  Disease -type inflationary risks ;  one intergovernmental organization is attempting to carry out 
systematic studies of the environmental and social impact of mining projects, in order to promote 
government awarenes s of the issue.  In the energy field, the governments of the ECOWAS member 
countries have pooled their efforts to resolve the serious regional energy crisis caused  by inadequate  
investment.  The West Africa n Gas Pipeline , begun  in 2000 , is now operational,  but has not served to 
significantly increase the supply of natural gas, as the current throughput is insufficient to supply all 
the countries.  The Côte d'Ivoire refinery, though portrayed as one of the most productive in Africa, 
experienced serious finan cial difficulties in 2010.  
36. Recent developments in the area of services mainly relate to ports and airports.  ASKY, a new 
private civil aviation company of regional scale, has chosen Togo to establish its headquarters.  
State -owned  enterprises in the three countries continue to dominate the port and airport services 
sectors, water and electricity distribution, banking, insurance and telecommunications.  This is mainly 
due to the difficulty of reforming these sectors and making them profitable, rather than to  any 
deliberate policy of public intervention . Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 1 
 
 
  I. ECONOMIC ENVIRONMENT  
(1) MAIN FEATURES  
1. In terms of integration, Côte d'Ivoire, Guinea -Bissau and Togo have made significant 
progress in different areas.  As members of the Economic Community of West African 
State s (ECOWAS) and the West African Economic and Monetary Union (WAEMU), the 
three  countries belong to communities whose regimes are not developing at the same pace.  WAEMU 
has advanced a long way in establishing its economic area (harmonization of monetary po licy, many 
trade policy instruments and sectoral policies);  ECOWAS, to which all WAEMU members also 
belong, has fallen behind in this respect, not least as regards its customs union.  
2. In addition to their direct access  to the sea and abundant natural resou rces, Côte d'Ivoire, 
Guinea -Bissau and Togo have many points in common, including relatively young populations that 
are growing rapidly (Table I.1).  Guinea -Bissau and Togo have human development indicators which 
are among the lowest in the world, placing them in the low human development category in the 
UNDP 2011 ranking;  those of Côte d'Ivoire have been severely affected by the country's political 
crisis .1  As a result of persisting budget and trade deficits, the three countries are heavily dependent on 
current transfers from abroad.  They rely heavily on development assistance to finance social 
programmes and large infrastructure projects;  the need to improve basic infrastructure is particularly 
pressing in Guinea -Bissau.  
3. Agriculture, livestock and rela ted activities remain the principal source of employment and 
continue to have a multiplier effect on all economic activity in Côte d'Ivoire, Guinea -Bissau and 
Togo  (see Annexes on Côte d'Ivoire, Guinea -Bissau and Togo, Chapter  I(1)).2  Economic 
performance  continues to be conditioned primarily by agricultural harvests, which in turn depend on 
weather factors.  Altogether, agriculture is fairly uncompetitive owing to the low level of 
mechanization and rudimentary cultivation methods.  Governments frequently support production 
using various measures, including the provision of fertilizer and seeds at subsidized prices . 
4. Services also have an appreciable share in the three countries' GDP.  Services activities 
consist primarily of transport and trade, while telec ommunications have also developed quite strongly 
in recent years.  Nevertheless, growth is still hindered by the poor regulatory framework and the 
preponderance of informal activities.  The manufacturing sector, including the processing of local 
resources,  ranges from relatively small in Côte d'Ivoire to embryonic in Guinea -Bissau;  this variation 
reflects, to an extent, the general state of the infrastructure in each country.  To date, the potential of 
the subsoil, rich in mineral resources, has been reali zed only to a small extent . 
                                                      
1 UNDP online information.  Viewed at:  ht tp://hdr.undp.org/en/statistics.  
2 The composition of GDP and the geographical structure of trade are hard to identify owing to the 
large informal economies in the three count ries. WT/TPR/S/266 /Rev.1  Trade Policy Review  
Page 2 
 
 
  Table I.1  
Main socio -economic indicators, 2005 -2011  
 2005  2006  2007  2008  2009  2010  2011a 
Population, growth rate    
   Côte d'Ivoire  1.6 1.7 1.8 1.8 1.9 2.0 .. 
   Guinea -Bissau  2.0 2.0 2.1 2.1 2.1 2.1 .. 
   Togo  2.3 2.3 2.2 2.2 2.2 2.1 .. 
GDP per capita (US$)    
   Côte d'Ivoire  948 943 1,056  1,226  1,191  1,163  .. 
   Guinea -Bissau  .. 415 485 580 553 547 .. 
   Togo  390 401 448 548 536 529 .. 
Real GDP, growth rate    
   Côte d'Ivoire  1.7 0.7 1.6 2.3 3.8 3.0 .. 
   Guinea -Bissau 3.3 2.0 4.6 7.9 -2.8 2.3 .. 
   Togo  1.2 3.9 2.1 2.4 3.4 3.7 3.9 
Inflation (CPI, % change)    
   Côte d'Ivoire  3.9 2.4 2.0 6.3 0.5 1.8 4.9 
   Guinea -Bissau  3.3 2.0 4.6 7.9 -2.8 2.3 5.1 
   Togo  6.7 2.2 1.0 8.7 3.7 1.4 3.6 
Overall fiscal balance exclu ding grants (% of GDP)    
   Côte d'Ivoire  -2.7 -1.6 -1.4 -2.2 -2.1 -2.3 .. 
   Guinea -Bissau  .. -9.0 -10.8 -12.2 -13.3 -11.2 .. 
   Togo  -4.1 -4.2 -2.3 -2.3 -5.0 -3.0 .. 
Tax revenue (% of GDP)    
   Côte d'Ivoire  13.9 15.1 15.6 15.6 17.4 17.4 .. 
   Guin ea-Bissau  .. 6.1 5.7 5.5 6.9 8.1 .. 
   Togo  14.6 15.4 16.2 14.9 15.3 15.6 .. 
Customs revenue (% of tax revenue)    
   Côte d'Ivoire  41.2 29.9 32.7 30.5 30.3 47.7 43.5 
   Guinea -Bissau  .. 60.9 57.0 53.8 55.7 50.8 .. 
   Togo  21.9 21.3 21.0 23.5 23.9 .. .. 
Current balance (% of GDP)    
   Côte d'Ivoire  0.2 2.8 -0.7 1.9 7.0 4.6 .. 
   Guinea -Bissau   -6.9 -4.4 -3.4 -5.8 -7.7 .. 
   Togo  .. -15.3 -8.5 -7.0 -5.6 -6.0 -7.3 
Trade in goods and services (% of GDP)    
   Côte d'Ivoire  97.2 97.4 91.9 90.3 88.0 .. .. 
   Guinea -Bissau  .. 42.2 54.5 54.1 54.1 38.2 .. 
   Togo  .. 112.1  92.9 88.5 91.3 92.9 99.7 
Intra -WAEMU trade as a percentage of total trade (goods)    
   Côte d'Ivoire  6.4 6.6 7.3 7.3 6.4 5.5 .. 
   Guinea -Bissau  .. 24.5 19.2 14.2 12.0 6.4 9.9 
   Togo .. 21.4 20.5 20.6 17.8 21.8 .. 
Intra -ECOWAS trade as a percentage of total trade (goods)    
   Côte d'Ivoire  25.3 25.9 25.7 28.5 23.8 26.1 .. 
   Guinea -Bissau  .. 29.2 20.9 19.0 13.5 8.7 10.9 
   Togo  .. 34.7 32.9 30.2 29.4 31.7 .. 
.. Not available.  
a Estimates.  
Source:  WAEMU Commission;  BCEAO Statistics Yearbook 2010; World Bank, World Development Indicators;  data 
provided by the authorities of Côte d'Ivoire, Guinea -Bissau and Togo;  and UNSD, Comtrade (SITC Rev.3) . Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 3 
 
 
  5. The WAEMU member States pursue com mon monetary and exchange policies in the 
framework of the West African Monetary Union (WAMU) .3  As members of the franc zone, they 
have had a monetary cooperation agreement with France since 1972, supplemented by an operations 
account agreement of 1973 .4  The Central Bank of West African States (BCEAO) has the sole right to 
issue the common currency, the African Financial Community franc (CFA franc or CFAF), and is 
responsible for ensuring price stability .5  In this connection the BCEAO is responsible for:   defining 
and implementing the WAMU monetary policy;  ensuring the stability of the banking and financial 
system;  supervising payment systems and ensuring that they are secure;  implementing the foreign 
exchange policy defined by the Council of Ministers ;  and managing the official foreign exchange 
reserves of the member States.  Key interest rates, mandatory reserve ratios and open -market 
operations, which resumed in February  2007, are the main monetary policy tools available to the 
BCEAO.6 
6. Under the com mon exchange regulations, all capital movements in CFA  francs between 
WAEMU member States are free and unrestricted;  capital inflows from any other (non -WAEMU) 
country are free in principle, with the exception of gold imports;  capital outflows to countri es that are 
not members of WAEMU are subject to control on the basis of submission of supporting documents .7  
Current account payments to non -WAEMU countries are permitted in general;  the intermediary is 
expected to require supporting documents for transf ers of amounts of CFAF 500,000 or more.  
However import8 and export operations, unless exempted9, of a value exceeding CFAF 10,000,000, 
must be domiciled with a local bank10;  export earnings must be repatriated (to the country of origin) 
                                                      
3 The Treaty establishing WAMU is complemented by the WAEMU Treaty, which provides for the 
fusion of the two agreements in due course within a new treaty.  This fusion has not yet taken place.  
4 The franc zone is made up of the member States of WAEMU , the Comoros, the member States of the 
Central African Economic and Monetary Community (CEMAC), France and Monaco.  Monetary cooperation in 
the franc zone is governed by four basic principles:  the French Treasury guarantee of unlimited convertibility, 
fixed parities, freedom of transfer, and the pooling of foreign exchange reserves.  In return for this guarantee, 
the BCEAO, the Bank of Central African States  (BEAC) and the Central Bank of the Comoros, are required to 
deposit part of their foreign exchange  reserves with the French Treasury in their operations accounts.  In 2005, 
the proportion of foreign exchange assets that the BCEAO must deposit in the operations account under the 
agreement was reduced from 65 to 50 per cent (Banque de France, 2008).  
5 Initially pegged to the French franc, the CFA franc is currently linked to the euro at the fixed parity of 
CFAF 1,000 = €1.52449017 (€1 = CFAF 655.957).  The BCEAO establishes the buying and selling rates for 
other currencies on the basis of the rate for the  euro on the foreign exchange market.  
6 The minimum subscription rate for BCEAO open -market operations is 3.25 per c ent, and the 
repurchase rate is 4.25 per cent.  The mandatory reserve ratios, previously specific to each member State, have 
been standardized, at 5 per cent, with effect from 1 6 March  2012. 
7 Investments made by a resident in a non -WAEMU country are subje ct to prior authorization by the 
Minister responsible for finance and must be at least 75 per cent financed from extra -WAEMU loans;  when 
they are settled the proceeds must be repatriated to the country of origin unless prior authorization is obtained to 
reinvest them.  This requirement does not apply to purchases of foreign securities for which the issuance or sale 
in WAEMU member States has been authorized by the Regional Council for Public Savings and Financial 
Markets.  
8 Imports from franc zone countrie s are exempt from this obligation.  
9 The lists of imports and exports which are exempt from the domiciliation formalities appear in the 
annex to Regulation No. 09/2010/CM/UEMOA .  V iewed at:  http://www.uemoa.int/Documents/Actes/  
CM30112010/Annexe_Regl_09_2 010_CM_UEMOA.pdf.  
10 The threshold amounts triggering the presentation of supporting evidence (current account payments) 
and bank domiciliation (foreign trade operations) were raised in 2010, from CFAF  300,000 to 
CFAF  500,000  and from CFAF 5,000,000 to CFAF  10,000,000, respectively.  Regulation 
No. 09/2010/CM/UEMOA of 1 October  2010, replacing Regulation No. 09/98/CM/UEMOA of 
20 December  1998. WT/TPR/S/266 /Rev.1  Trade Policy Review  
Page 4 
 
 
  within one month o f the date on which payment is due, converted into CFA francs and deposited with 
an approved local intermediary .11  The Ministry responsible for finance checks exchange operations 
relating to exports and imports on the basis of the documents produce d to cus toms.  The exchange 
tax (0.25 per cent) levied by the Ministry responsible for finance on bank transfers to non -WAEMU 
countries has been abolished;  a tax of 0.6 per cent is levied on transfers outside WAEMU, on behalf 
of the national treasuries.  Accordin g to Regulation No.  09/2010/CM/UEMOA, residents are not 
permitted to purchase raw materials or commodities on foreign markets for delivery in the framework 
of a raw material or commodity derivative transaction . 
(2) RECENT ECONOMIC DEVELOPMENTS  
7. Overall, economi c development within WAEMU has been severely affected by the 
socio -political crisis in Côte d'Ivoire, which accounted for 42.9 per cent of the Union 's GDP 
in 1999  (currently 35  per cent).  There was moderate economic growth in all the WAEMU countries, 
including Côte d'Ivoire, Guinea -Bissau and Togo, during the period 2006 -2011;  a particularly 
unstable international environment characterized by peaks in the price of oil and foodstuffs, and the 
general appreciation of the euro (to which the CFAF is pegged at  a fixed parity) were contributory 
factors.  Like the other WAEMU countries, the three economies felt the fallout from the international 
financial crisis, especially owing to the downturn in incoming transfers (public and private) and the 
drop in external demand.  Côte d'Ivoire, Guinea -Bissau and Togo remain vulnerable to external 
shocks because of their reliance on imported food and energy products, and their poorly diversified 
exports . 
8. As regards the common monetary policy, an institutional reform impleme nted in April  2010 
has altered the division of responsibilities between the various WAMU bodies .12  The formulation of 
monetary policy, previously shared between the WAMU Council of Ministers and the BCEAO, is 
now in the hands of the BCEAO Monetary Policy C ommittee.  The Council of Ministers is 
responsible for defining foreign exchange policy and for the regulations applicable to banks and 
financial establishments within the Union.  The reform also confirmed the status of price stability as a 
priority object ive of the common monetary policy;  the BCEAO is required to ensure that this 
objective is met as part of its activities in support of the Union's economic integration . 
9. Inflation has generally been moderate, leaving aside surges fuelled essentially by the steep 
rise in world food and oil prices.  In the face of strong inflationary pressures, Côte d'Ivoire, 
Guinea -Bissau and Togo each responded individually with emergency measures covering various 
staple goods (see Annexes on Côte d'Ivoire, Guinea -Bissau and  Togo, Chapter  I(2));  a few 
contradictions with community rules arose as a result, particularly w ith regard to customs 
valuation  (Chapter  III(2)(i)) and management of the WAEMU CET (Chapter III(2)(ii)).  Some of 
these exceptional measures remain in place;   in addition, various support measures such as the 
provision of seeds and fertilizer at subsidized prices were introduced for food security purposes.  
WAEMU resources were also freed up to provide financial support for national food production 
programmes.13 
                                                      
11 The date on which payment is due is the date stipulated on the commercial contract;  in principle it 
must be no mo re than 120 days after the dispatch of the goods.  
12 Online information.  Viewed at:  http://www.bceao.int/ internet/bcweb.nsf/pages/cpr678.  
13 By the end of October  2009, the West African Development Bank (BOAD) had financed 
eight  agricultural projects (one in each WAEMU member State) for a total amount of CFAF 59.7  billion  
(BCEAO (2010)).  Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 5 
 
 
  10. Performance in all the WAEMU member States generally fell short of the convergence 
criteria, causing the convergence timeline to be extended to 3 1 December  2013.14 
11. Although fiscal revenue made sustained progress during the period 2006 -2011, the 
continuati on of reforms aimed at rationalizing the tax systems and improving public finance 
management remains key to all three countries.  Amounts collected at the customs cordon, including 
for duties and taxes on foreign trade, represent a very large component of fiscal revenue, with wages 
continuing to absorb a substantial proportion of the latter.  Given the persisting non -grant budget 
deficits, the success of socio -economic programmes continues to depend on the availability of 
external financing, and in particul ar development aid . 
(3) TRADE AND INVESTMENT TRENDS  
12. The three countries recorded deficits in the balance of trade in services throughout the 
perio d 2006 -2011.  In Guinea -Bissau and Togo there were also chronic deficits in the balance of trade 
in goods, whereas  Côte d'Ivoire 's positive results in this respect gave rise to current account surpluses.  
Overall, the three countries ' foreign trade remains little diversified, with exports strongly focused on a 
small number of commodities, and food and energy products accounting for a substantial share of the 
total import bill.  This predominance of products which are subject to climatic vagaries and erratic 
fluctuations in global prices makes for volatile terms of trade, and exacerbates the three economies ' 
vulnerabili ty to external shocks . 
13. Despite a geographical location which lends itself to transit trade, and the progress made - 
albeit at differing speeds - in regional economic integration, in general the intra -community trade of 
Côte d'Ivoire, Guinea -Bissau and Togo  continues to fall short of its potential dynamism (Table I (1)).  
Apart from the size of the informal economy, a partial explanation for this situation may lie in the 
continued presence of obstacles to trade which need to be addressed by measures that go b eyond the 
dismantling of tariff barriers (Chapter III(2)(iii)).  The weakness of intra -community (WAEMU and 
ECOWAS) trade flows in Guinea -Bissau also appears to be attributable to the very poor state of the 
country 's infrastructure and the requirement that  the bulk of exports (i.e., cashew nuts) pass through 
the port of Bissau . 
14. Foreign direct investment (FDI) in Côte d'Ivoire, Guinea -Bissau and Togo continues, 
essentially, to shadow developments in privatization and the opening up of sectors to competition,  and 
its fluctuations reflect the faltering implementation of the national programmes for State withdrawal.  
FDI goes primarily to the banking and telecommunications sectors and the extractive industries.  In all 
three countries, the volatility of investme nt and its concentration in a few economic activities point to 
the need to further improve the business environment . 
                                                      
14 The WAEMU common monetary policy is backed up by a Convergence, Stability, Growth and 
Solidarity Pact aimed at ensuring financial discipline on the part of each member St ate.  The Pact lays down 
eight convergence criteria, four of which are primary criteria and four secondary, as well as a regular 
multilateral surveillance mechanism.  The primary criteria concern:  inflation (maximum average annual rate of 
3 per cent);  ma intenance of a non -negative basic budget balance;  ratio of domestic and external debt to 
nominal GDP (70  per cent or less);  and non -accumulation of payment arrears (domestic or external).  In the 
event of failure to comply with the primary criteria, the Council of Ministers of WAEMU member States may 
request the national authorities concerned to draw up and implement a programme of corrective measures;  the 
secondary criteria are structural indicators which may serve for the formulation of economic policy  
recommendations.  Additional Act No.  04/99 of 8 December  1999, as amended by Additional Act 
No. 05/2009/CCEG/UEMOA.  Initially set for 2003, the convergence timeline had been extended to 2006 and 
then to 2008.  WT/TPR/S/266 /Rev.1  Trade Policy Review  
Page 6 
 
 
  15. In the absence of a community investment code, still under preparation within WAEMU, the 
advantages (tax and/or import duty exemptions) gra nted by member States are only partially 
regulated.  For example, the framework for the harmonization of VAT rules in the Union 
(Chapter  III(2)(ii)(d)) lays down an (exhaustive) list of related exemptions.  The community 
legislation on public aid (Chapter  III(4)(i)) should in principle also limit the race to the bottom in tax 
exemptions in order to attract FDI.  Boosting investment in member States reportedly depends, among 
other things, on resolving the recurrent problem of load -shedding as well as elimina ting the legal 
uncertainties, rather than on the various incentives that are granted . 
16. Despite their potential, the economies of Côte d'Ivoire, Guinea -Bissau and Togo remain 
vulnerable to external shocks, including the various knock -on effects of the econom ic crisis brought 
about by worldwide financial turmoil.  Given the uncertainties surrounding external demand and the 
mobilization of private and public capital, fiscal and trade imbalances are likely to persist.  Moreover, 
the three countries ' vulnerabilit y to weather factors remains very high, because their domestic supply 
is made up essentially of a limited number of agricultural products grown, for the most part, on a 
small scale.  All in all, there are still real risks to the overall macroeconomic frame work . 
17. The ability of Côte d'Ivoire, Guinea -Bissau and Togo to achieve sustainable medium -term 
growth is believed to depend not only on their pursuing prudent macroeconomic policies, but also on 
the reforms undertaken with a view to improving the business e nvironment.  In this context, intensive 
efforts would be required both nationally and regionally to strengthen the legal framework and public 
administration, eliminate the energy deficit and deepen the financial system.  Speedier harmonization 
of the WAEMU  and ECOWAS regulatory frameworks could serve as a catalyst for the reform 
process . Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 7 
 
 
  II. TRADE AND INVESTMENT  REGIMES  
(1) RELATIONS WITH THE WTO  
18. As former Contracting Parties to the GATT 1947, Côte d'Ivoire, Guinea -Bissau and Togo all 
became original Members of th e WTO in 1995.  Within the WTO, Guinea -Bissau and Togo are 
accorded the status of "Least Developed Country" (LDC).  The three countries are not members of 
any of the plurilateral agreements concluded under the aegis of the WTO.  They grant at least 
MFN  treatment to all their trading partners and have not been party, as complainants or respondents, 
to any disputes in the WTO.  The ECOWAS member States have bound their customs duties and their 
other duties and taxes individually (Chapter II(2)).  
19. Côte d'Ivoire  and Togo each have a mission in Geneva, but Guinea -Bissau does not.  The 
three countries continue to have major problems in updating their WTO notifications, and this reduces 
the transparency of their legal framework for trade.  Between 1995 and 2011, the  WTO Central 
Registry of Notifications did not receive any notifications from Guinea -Bissau;  those submitted by 
Côte d'Ivoire and Togo are listed in Table II.1.15  Although as WTO Members they are required to 
provide the WTO Integrated Database with detail ed information about their customs tariffs and 
imports, by partner country and for each national tariff line, Côte d'Ivo ire did not submit any data 
for 2002, 2010 and 2011;  Guinea -Bissau for the years 2009 -2011;  and Togo for  2008, 2009 
and 2011  (Table II .1). 
Table II.1  
Notifications submitted to the WTO by or on behalf of Côte d'Ivoire, Guinea -Bissau and Togo, January 1995 -March 2012  
Agreement and subject  Country/Entity  Reference  Date  
GATT 1994 - Regional Agreements  
European Union Economic Partnership A greement  Côte d'Ivoire  WT/REG/258/N/1  15/12/2008  
WAEMU Treaty (Enabling Clause)  Senegal  WT/COMTD/N/11  03/02/2000  
WAEMU Treaty (degressive protection tax (TDP), 
inputs, customs value)  Burkina Faso  WT/COMTD/N/11/Add.1   
WAEMU Treaty (customs value)  Côte d' Ivoire  WT/COMTD/N/11/Add.2  22/08/2001  
ECOWAS Treaty (Enabling Clause)  Ghana  WT/COMTD/N/21  26/09/2005  
Article XXVIII:5  Côte d'Ivoire  G/MA/228  24/12/2008  
Intention to modify its schedule within the next 3  years   G/MA/55  24/02/1997  
Article XXVIII:5  
Agree ment on Agriculture  
Article 18:2 - absence of export subsidies  Togo  G/AG/N/TGO/1  27/10/2011  
Domestic support commitments (DS1)  Togo  G/AG/N/TGO/2  30/01/2012  
Agreement on Implementation of Article VI of the GATT 1994 - Laws and regulations  
No anti -dumpin g regulations  Côte d'Ivoire  G/ADP/N/1/CIV/1  07/08/1996  
Absence of laws and regulations  Togo  G/ADP/N/1/TGO/1  16/03/2012  
Agreement on Customs Valuation (Article VII of the GATT 1994)  
Deferred application  Côte d'Ivoire  G/VAL/W/46  05/11/1999  
 Togo  WT/LET/1 R2 22/05/1995  
Minimum values  Côte d'Ivoire  WT/LET/307  30/07/1999  
Implementation programme  Côte d'Ivoire  G/VAL/W/46/Add.1  22/02/2000  
                                                      
15 WTO document G/L/223/Rev.  18, 9  March  2011.  WT/TPR/S/266 /Rev.1  Trade Policy Review  
Page 8 
 
 
  Agreement and subject  Country/Entity  Reference  Date  
Agreement on Rules of Origin  
ECOWAS rules of origin  Côte d'Ivoire  G/RO/N/11  10/09/1996  
WAEMU rules of origin  Togo  G/RO/ N/70  16/06/2011  
Agreement on Import Licensing Procedures  
Legislation under Articles 1.4(a), 8.2(b) (regulation)  Côte d'Ivoire  G/LIC/N/1/CIV/1  08/02/2002  
Legislation under Articles 1.4(a), 8.2(b) (regulation)  Togo  G/LIC/N/1/TGO/2  24/05/2011  
Notificatio n under Article 7.3 - regulation   G/LIC/N/1/CIV/1  08/02/2002  
Notification under Article 7.3 - regulation  Côte d'Ivoire  G/LIC/N/3/CIV/2  05/10/2007  
Notification under Article 7.3 - regulation  Togo  G/LIC/N/3/TGO/2 and Corr.  19/09/2011  
Deferred applicati on (Article 2.2)  Côte d'Ivoire  WT/LET/1R2  22/05/1995  
Agreement on Preshipment Inspection     
Article 5 (regulation)  Côte d'Ivoire  G/PSI/N/1/Add.7  24/02/1998  
Article 5 (regulation)   G/PSI/N/1/Add.4  09/10/1996  
Article 5 (regulation)  Togo  G/PSI/N/1/Add.16  23/03/2012  
Agreement on Safeguards  
Regulation  Côte d'Ivoire  G/SG/N/1/CIV/1  13/08/1996  
WAEMU special import tax  Togo  G/SG/N/1/TGO/1  13/03/2012  
Agreement on Subsidies and Countervailing Measures  
Notification of subsidy measures  Côte d'Ivoire  G/SCM/N/1 6/CIV  24/06/1997  
Notification (absence of measures)   G/SCM/N/3/Add.1/Rev.3  17/01/1997  
Countervailing measure  Côte d'Ivoire  G/SCM/N/21  17/10/1996  
Notification under Article 32.6 (absence of measures)  Togo  G/SCM/N/1/TGO/1  26/05/2011  
Agreement on Technica l Barriers to Trade  
Annex 3C (Code of conduct)  Côte d'Ivoire  G/TBT/CS/N/141  20/02/2002  
Article 2.9 (regulation on reinforcing bars)  Togo  G/TBT/N/TGO/1  07/12/2011  
Article 2.9 (regulation on plastic bags and packaging)  Togo  G/TBT/N/TGO/2  06/03/2012  
Agre ement on Trade -Related Aspects of Intellectual Property Rights  
Laws and regulations (Article 63.2)  Côte d'Ivoire  IP/N/1/CIV/C/1  23/07/2001  
Checklist of issues  Côte d'Ivoire  IP/N/6/CIV/1  18/07/2001  
Integrated Database (IDB)     
Applied tariffs, 2003 -2011 WAEMU members  G/MA/IDB/2/Rev.30  30/9/2009  
Imports 2000 -2001, 2003 -2009  Côte d'Ivoire    
Imports 2003 -2008  Guinea -Bissau    
Imports 1996 -2007, 2010  Togo    
Agreement on Trade in Services     
Article III:3 (Govt. procurement decree)  Togo  S/C/N/585  30/05/ 2011  
Article III:3 (Building and public works permits)  Togo  S/C/N/586  30/05/2011  
Article III:3 (Govt. procurement regulatory authority)  Togo  S/C/N/587  30/05/2011  
Article III:3 (Govt. procurement control bodies)  Togo  S/C/N/588  30/05/2011  
Article III:3 ( Govt. procurement awards)  Togo  S/C/N/589  30/05/2011  
Article III:3 (National Directorate for the Control of 
Government Procurement)  Togo  S/C/N/590  30/05/2011  
Article III:3 (Ministry of Arts and Culture)  Togo  S/C/N/591  30/05/2011  
Article III:3 (Protection  of national cultural heritage)  Togo  S/C/N/592  30/05/2011  
Article III:3 (Sports training centres)  Togo  S/C/N/593  30/05/2011  
Article III:3 (Regulation of travel agencies)  Togo  S/C/N/580  27/05/2011  
Article III:3 (Order on restaurant rating)  Togo  S/C/N/581  27/05/2011  Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 9 
 
 
  Agreement and subject  Country/Entity  Reference  Date  
Article III:3 (Order on classification of tourism 
establishments)  Togo  S/C/N/582  27/05/2011  
Article III:3 (regulation of tourism establishments)  Togo  S/C/N/583  27/05/2011  
Article III:3 (regulation of tourist guides)  Togo  S/C/N/584  27/05/2011  
Source : WTO documents.  
20. Notifications are sometimes supplemented by those of other members of the same regional 
agreements, particularly WAEMU and ECOWAS.  It would be sensible to generalize this practice by 
establishing a systematic joint WTO notificatio n procedure wherever possible.  In January  2011, 
WAEMU set up a representative office in Geneva with the aim of coordinating its member States' 
positions at the WTO more effectively.16  With the official opening of this office, scheduled for 
April  2012, WAE MU plans to adopt the practice whereby Council of Ministers directives give 
one WAEMU member a mandate to submit notifications to the WTO on behalf of the Union.  
21. The three countries are seeking to obtain observer status for WAEMU in the WTO, and 
generally support the positions of the LDCs, the African Group, the ACP countries and the developing 
countries on matters relating to multilateral obligations and to the strengthening of technical 
cooperation activities.  All in all, however, the lack of human and f inancial resources hinders their 
effective participation in the work of the WTO.  
22. Since 1997, Guinea -Bissau has been designated as one of the WTO's Inactive Members, i.e., a 
Member whose full contributions for three or more years remain unpaid.  The WTO's a dministrative 
arrangements require that such Members be urged to liquidate their arrears.  Inactive Members are 
now denied access to training or technical assistance, other than that necessary to meet their 
obligations under Article XIV:2 of the WTO Agreem ent (i.e., implementation of the Agreement).  
23. Only Côte d'Ivoire and Togo sent delegations to the WTO Ministerial Conference in 
December  2011.17  According to the information available, their delegations made no statements and 
submitted no communications, ei ther in plenary session or in special committees.  
(2) REGIONAL TRADE AGREEMENTS  
(i) African Union18 
24. Côte d'Ivoire, Guinea -Bissau and Togo are all three founding members of the 
African  Union  (AU), the successor to the Organization of African Unity (OAU).19  Institute d by the 
Treaty of Abuja, the African Economic Community (AEC), created in 1994 by the OAU, envisages 
the establishment of a monetary and economic union on a continental scale by 2034, with the ultimate 
objective of establishing the United States of Africa .20  This objective is stated explicitly in the 
Constitution of Guinea -Bissau.  The integration process is to begin with the consolidation of the 
                                                      
16 Decision No.  009/2011/PCOM/UEMOA of 14  January  2011.  
17 Viewed at:  http://www.wto.org/french/thewto_f/minist_f/min11_f/min11_f.htm.  
18 African Union, online information.  Viewed at:  http://www.africa -union.org.  
19 The OAU Charter was signed on 25  May 1963.  The Constitutive Act of the African Union was 
adopted at the summit held in July  2000 in Lomé (Togo).  The African Union, which succeeded the OAU, was 
proclaimed on 11  July 2001 at Lusaka in Zambia, after ratification of the Constitutive Act by more th an 44 of 
the 53 member States of the OAU.  The African Union was launched at the Durban Summit of 9  July 2002.  
20 Declaration of Accra.  Viewed at:  http://www.africa -union.org . WT/TPR/S/266 /Rev.1  Trade Policy Review  
Page 10 
 
 
  principal regional economic communities (RECs)21, which will be followed by their integration.  This 
presupposes  a rationalization of the existing 14 regional economic groupings on the 
African  Continent.  In several instances their respective geographical coverage overlaps, and the pace 
of their integration differs substantially.  For example, the WAEMU customs unio n has been 
established, whereas the Customs Union within ECOWAS, to which all the members of WAEMU 
also belong, has fallen somewhat behind.  
25. The New Partnership for Africa's Development (NEPAD), adopted in 2001 at the 
Lusaka  (Zambia) Summit, is an AU progra mme that envisages a new partnership between Africa and 
the international community.22  With the support of its development partners, NEPAD has undertaken 
various activities and projects that encourage regional integration, in particular through the 
develop ment of transport, energy, water and sanitation infrastructure, and the new communication and 
information technologies.  Trade, including market access, is one of NEPAD's declared priority 
objectives.  In the Maputo Declaration of 2003, the AU called upon all its member States to increase 
their investment in the agricultural sector to at least 10 per cent of national budgetary resources 
by 2008;  this provided a framework for evaluating public expenditure in the agricultural 
sector  (Chapter  IV(2)).  As of J anuary  2012 the AU is also targeting the establishment of a free trade 
area in 2017.23 
(ii) West African Economic and Monetary Union (WAEMU)  
26. Côte d'Ivoire and Togo are among the founding members of WAEMU which complements, 
through an economic chapter, the West A frican Monetary Union (WAMU) (Chapter  I(2)).  The 
WAEMU Treaty was signed on 11  January  1994 by Benin, Burkina Faso, Côte d'Ivoire, Mali, Niger, 
Senegal and Togo;  the Republic of Guinea -Bissau signed its  accession agreement to WAMU 
on 29 January  1997, and  joined WAEMU on 5  March  1997.24  All the WAEMU members are also 
members of ECOWAS.  
27. The WAEMU institutional framework consists of:  the Conference of Heads of State and 
Government, which adopts acts additional to the Union Treaty;  the Council of Ministers,  WAEMU's 
decision -making body;  and the WAEMU Commission, the monitoring and implementing organ.  The 
specialized WAEMU institutions are the Court of Justice;  the Court of Auditors;  the 
Interparliamentary Committee, which in the future is to be replac ed by the Parliament;  the 
West  African Development Bank (BOAD);  and the Central Bank of West African States (BCEAO).  
The WAEMU Commission has prepared for the advent of the Union Parliament in consultation with 
the WAEMU Interparliamentary Committee.  The Treaty establishing the Parliament25 was adopted 
in 2003 and will enter into force once it has been ratified by each of the WAEMU member States.  At 
the end of December  2011  only ratification by Côte d'Ivoire was lacking, because of the 
socio -political cris is which had taken place there.  
                                                      
21 Community of Sahel -Saharan States (CEN -SAD), Common Market for Eastern and So uthern 
Africa  (COMESA), East African Community (EAC), Economic Community of Central African States 
(ECCAS), Economic Community of West African States (ECOWAS), Inter -Governmental Authority on 
Development (IGAD), Southern African Development Community (SADC ), and Union of the 
Arab  Maghreb  (UMA).  
22 NEPAD online information.  Viewed at:  http://www.nepad.org/home/lang/en.  
23 Eighteenth Ordinary Session of the African Union, Addis Ababa, 29 -30 January  2012.  
24 WAEMU online information.  Viewed at:  http://www.uem oa.int.  
25 "Traité portant création du Parlement de l'Union économique et monétaire de l'Afrique de l'Ouest".  
Viewed at:  http://www.uemoa.int/actes/2003/ TraitParlement.pdf.  Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 11 
 
 
  28. To finance its activities, each of the member countries, including Côte d'Ivoire, 
Guinea -Bissau and Togo, applies the 1 per cent community solidarity levy (PCS) to imports from 
non-WAEMU countries.  The entire proceeds of th e PCS go to the WAEMU Commission.  
29. The WAEMU Council issues regulations, directives and decisions:  regulations are binding 
and directly applicable in each member State;  directives must be transposed into the legislation and 
practice of member States;  and  decisions are binding on the persons or member States concerned.  
30. WAEMU has harmonized the regulations on taxation at the customs cordon (including the 
Common External Tariff which has been in effect since 1  January  2000, import duties on petroleum 
product s, VAT regimes and excise duties);  internal tax rates have not been unified between the 
member States (common report, Chapter III).  WAEMU is also developing a regional approach to 
standardization, accreditation and certification.  
31. The WAEMU provisions pro vide for free trade, within the Union, in products entirely 
manufactured at the local level and products that have been sufficiently worked or processed, and 
have been approved as such by the National Approval Committee of each country, on the basis of the  
rules of origin adopted in 2003 (Chapter III(2), Table III.4).26  There have been reports of various 
difficulties in getting approved products into certain WAEMU markets despite the approval.  
32. Overall, the three countries' intra -community trade is limited, except in the case of Togo, 
which sends 52 per cent of its total exports (average 2006 -2010) to the WAEMU area.  By 
comparison only 11 per cent of Côte d'Ivoire's exports go to the WAEMU area;  in the case of 
Guinea -Bissau the figure is 2 per cent.  On the  other hand, Guinea -Bissau relies on WAEMU (mainly 
Senegal and Mali) for 20 per cent of its goods imports - significantly more than Côte d'Ivoire (1 per 
cent) or Togo (7 per cent).  
33. According to some observers, obstacles to trade are less significant in WAE MU than in 
ECOWAS.  This reflects, in part, the WAEMU Commission's endeavours to harmonize its members' 
trade policies, as well as the efforts undertaken since 2005, with the help of the West Africa Trade 
Hub, to identify - with a view to their elimination  - irregular practices such as:  abusive or illicit 
taxation;  attempts at tariff re -armament on certain products originating in the Union;  technical and 
administrative obstacles imposed on community products;  abusive inspection formalities;  minimum 
import quantities in order to benefit from duty -free status;  importation of originating products 
dependent on purchase of national products;  withholding of prior import declarations;  and practices 
such as escorts and other measures aimed at extorting bribe s on the Union's main road corridors.27 
34. In the face of these problems the Union has taken some initiatives, including the construction 
of 11 juxtaposed control posts at the borders between member countries, four of which are already 
operational.28  Neverthel ess, in the absence of a single WAEMU entry point system and of "free 
circulation", when a third -country product, already cleared through customs in a WAEMU country, is 
re-exported to another member State, it is subject to a second collection of duties and  taxes, providing 
                                                      
26 Additional Protocol No.  III/2001 establishing the WAEMU rules of origin (viewed at:  
http://www.uemoa.int/actes/2001/protocole_additionnel_03.htm ) replaces Additional Act No.  4/96 of 
10 May 1996 establishing a preferential tariff regime for trade within WAEMU, as amended by Additional Act 
No. 4/98.  Additional Protocol No.  III/2001 wa s amended by Additional Protocol No.  01/2009/CCEG/UEMOA.  
27 See in particular the reports of the Irregular Practices Observat ion Centre, set up by the 
WAEMU  Commission with the help of the West Africa Trade Hub.  
28 Decision No.  08/2001/CM/UEMOA of 26  Novembe r 2001 on the adoption and financing of a 
community programme of juxtaposed control posts at the borders between the member States of the Union.  WT/TPR/S/266 /Rev.1  Trade Policy Review  
Page 12 
 
 
  further opportunities for abusive taxation.  Under its Regional Economic Programme 2006 -2010, 
WAEMU's main objectives include the establishment of a genuine "common market".  The 
second  phase of the Regional Economic Programme (PER 2) is in preparation, and is expected to 
cover the period 2012 -2016.  
35. The member States have given the WAEMU Commission exclusive authority over their 
common third -country trade policy.  In principle, the bilateral trade agreements of WAEMU members 
are to be prog ressively replaced by agreements between  WAEMU and third countries.  
On 24 April  2002, the Commission concluded a non -preferential agreement on the development of 
trade and investment with the United States.29  Negotiations are still under way with the King dom of 
Morocco, the Republic of Tunisia, the Republic of Algeria and the Arab Republic of Egypt.  
(iii) Economic Community of West African States (ECOWAS)  
36. Côte d'Ivoire, Guinea -Bissau and Togo are founding members of ECOWAS30, which was 
established in 1975 and is one of the Regional Economic Communities (RECs) responsible for 
realizing the objectives of the African Union (see section  (i) above).31  The ECOWAS institutional 
framework was modified in January  2007 to make it more effective.32  It consists of the Confere nce of 
Heads of State and Government, its decision -making authority;  the Commission, with broader 
powers, which replaced the former Executive Secretariat;  the Parliament;  the Court of Justice;  and 
the West  African Investment and Development Bank.  
37. To fi nance its activities, each of the member countries, including Côte d'Ivoire, 
Guinea -Bissau and Togo, applies an ECOWAS community levy to imports from 
third  countries  (Chapter III(2)).  
38. The Treaty provides for free trade in unprocessed local products, i.e., agricultural, forestry 
and livestock products, and handmade craft products, which should be in free circulation within the 
Community.  The ECOWAS rules of origin were broadly harmoni zed with those of WAEMU 
in 2003  (Chapter III).  The second group consists of products that have been sufficiently worked or 
processed (common report, Chapter III(2)(ii)), and are fully approved in their countries of origin as 
attested by a certificate of origin in a common format.33  Some 900 product approvals (tariff lines) 
have  apparently been granted in this second group.  Many observers report that despite these free 
trade provisions, MFN customs duties are applied (abusively) at many customs posts to a large 
number of eligible products in the two groups.  This abusive taxatio n adds to the various non -tariff 
barriers that impede the movement of goods within ECOWAS.34 
39. For Côte d'Ivoire, Guinea -Bissau and Togo, trade with the other ECOWAS countries accounts 
for an average of 28 per cent, 23 per cent and 13 per cent, respectively, of total imports over the 
period 2006 -2010, and 25 per cent, 3 per cent and 70 per cent of total exports.  Togo is therefore 
highly dependent on the ECOWAS market for its exports, and consequently is one of the countries 
                                                      
29 Viewed at:  http://www.ustr.gov/sites/default/files/uploads/agreements/tifa/asset_upload_file647 _ 
7729.pdf  
30 ECOWAS online information.  Viewed at:  http://www.ecowas.int.  
31 The ECOWAS members are:  Benin, Burkina Faso, Cape Verde, Côte d'Ivoire, Gambia, Ghana, 
Guinea, Guinea -Bissau, Liberia, Mali, Niger, Nigeria, Senegal, Sierra Leone and Togo.  
32 ECOWAS online i nformation.  Viewed at:  http://www.comm.ecowas.int.  
33 Regulation C/REG.4/4./02 adopting an ECOWAS Certificate of Origin.  
34 The ECOWAS Secretariat estimated that there were 69 checkpoints along the  thousand kilometres of 
road between Lagos and Abidjan.  EC OWAS online information.  Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 13 
 
 
  that stands to benefit the most fro m any trade facilitation measure that leads to the elimination of 
abusive taxation in intra -ECOWAS trade.  
40. In December  2001, a decision by the ECOWAS Conference of Heads of State and 
Government mandated the ECOWAS Secretariat, in collaboration with the WAEM U Commission, to 
negotiate with the European Union (EU) with a view to the conclusion of an Economic Partnership 
Agreement (EPA, see section (3)(i) below).   As a prerequisite for the conclusion of an EPA with the 
EU, ECOWAS decided to establish a common ex ternal tariff (CET).  At the Niamey (Niger) Summit 
on 12  January  2006, ECOWAS chose to extend the coverage of the WAEMU CET to all its members 
as from 1  January  2008.  Ghana and Guinea have introduced the CET, along with the 
WAEMU  member countries.  Nigeri a has reduced the number of its tariff bands from 19 to five and 
has lowered its tariff rates;  nevertheless, 10 per cent of its tariff lines are in a fifth band and hence 
inconsistent with the WAEMU CET.  
41. The process of adoption of the ECOWAS CET coincided  with the preparation of 
accompanying measures for the implementation of the ECOWAP, the ECOWAS common 
agricultural policy (Chapter IV(2)).  In October  2008, the Monitoring Committee for the negotiations 
on the EPA with the European Union recommended to th e Banjul Summit the creation of a fifth band, 
at 35 per cent, essentially for agri -food products, on which negotiations are also continuing.  The 
adoption of this new 35 per cent rate would increase the number of customs duties applied in breach 
of WTO com mitments (see Annex on Côte d'Ivoire).  
42. ECOWAS has also implemented the free movement of persons within the Community, in 
particular by abolishing the visa requirement and introducing an ECOWAS passport.  A regional 
third -party motor vehicle insurance regim e is also in place.  
43. An important ECOWAS initiative is the West  African Power Pool (WAPP)35, the purpose of 
which is to expand trade in electricity among the 15  member countries (energy being one of the main 
constraints on subregional supply), among other th ings by coordinating the investment projects 
submitted to donors.  ECOWAS is also actively involved in efforts to maintain political stability in the 
subregion and resolve conflicts.  
(3) OTHER PREFERENTIAL RELATIONS  
(i) Relations with the European Union  
44. The three countries are among the 79 ACP countries with which the European  Union 
concluded the Agreement signed on 23  June 2000 at Cotonou (Benin)36, to replace the 
Lomé  Convention.  The Cotonou Agreement covers the period up to 2020.  Its trade provisions 
constitute d one of the mechanisms of cooperation between the A CP countries and the EU.  
Until  31 December  200737, the latter admitted under the duty -free regime non -agricultural products 
and most processed agricultural products originating in 78 ACP countries (exclud ing South Africa) on 
a non -reciprocal basis.  Development aid is provided by the European Development Fund (EDF), 
supplementing the bilateral initiatives of the EU member countries.  
                                                      
35 ECOWAS online information.  Viewed at:  http://www.ecowas.int.  
36 Cotonou Agreement.  Viewed at:  http://europa.eu/legislation_summaries/development/african_  
caribbean_pacific_states/r12101_en.htm.  
37 WTO Members had agreed to a de rogation from the EU's obligations under Article I:1 of the 
GATT  1994 (on MFN treatment) for the period from 1  March  2000 to 31  December  2007 (WTO document 
WT/MIN(01)/15 of 14  November  2001).  WT/TPR/S/266 /Rev.1  Trade Policy Review  
Page 14 
 
 
  45. The Cotonou Agreement provides for the negotiation of regional EPAs, which  were to take 
over from its trade provisions as from 1  January  2008;  Côte d'Ivoire, Guinea -Bissau and Togo are 
part of the West Africa Group.  Côte  d'Ivoire has signed an EPA with the EU which allows it to 
continue to enjoy duty -free access to EU markets for its products (Côte d'Ivoire Annex).38  The EU is 
negotiating a global EPA with the West Africa Group, which would in principle replace the 
agreements concluded individually with countries of the subregion.  The negotiations on the EPA with 
West Africa a re continuing.39 
46. Guinea -Bissau and Togo benefit from the EU's "Everything but Arms" initiative, which 
provides for the duty -free admission of all products, with the exception of arms and ammunition, of 
LDC origin.  For the year 2010, about 97 per cent of EU  imports from Togo (which totalled 
€222  million) were admitted under MFN conditions;  out of the remaining €5.2  million which were 
subject to MFN dutiable rates, €4  million of imports entered under the EBA scheme for LDCs.   For 
the remainder, i.e., €1.2  million, importers opted for the MFN regime despite the existence of the 
EBA scheme.  The percentages are similar in the case of Guinea -Bissau (with imports totalling 
€5.6 million in 2010).40  Unlike Côte d'Ivoire, these two countries are deriving relatively marginal 
benefits from the EBA scheme, as the bulk of their exports to the EU involve products already 
admitted to the EU territory duty free under the MFN regime.   Côte d'Ivoire, for its part, exports to the 
European Union many products, notably agri -food products, for which the MFN customs duties are 
higher than zero.  
(ii) Relations with the United States  
47. Guinea -Bissau was among the 34 countries initially designated as eligible for the programme 
established by the United States under the African Growth and Opp ortunity Act (AGOA) in 
October  2000.41  Côte d'Ivoire was accepted for the programme in May  2002, then removed from the 
list of eligible countries in January  2005 and readmitted in October  2011.  Togo was designated as 
AGOA -eligible in April  2008.  
48. The eligi ble countries benefit, until 2015, from duty -free and quota -free access to the 
United  States market for various goods, including certain agricultural and textile products, except 
apparel.  For the latter there is a special provision, relating to the incorp oration of third -country 
fabrics in apparel, which remains in force until 30  September  2012, alongside the provision 
concerning handmade (so -called "Category 9") products and the provision concerning articles made 
from ethnic fabrics.  However, neither Gui nea-Bissau nor Togo is eligible for this provision.  
49. National economic operators in the two countries are failing to take advantage of the AGOA 
provisions.  Hardly any US imports from Togo called for the use of a special programme (AGOA or 
GSP).  The statis tics show that these flows increased by 250 per cent in 2011, reaching approximately 
US$31  million under HS Chapter 18 (cocoa) (Table II.2).  US imports from Côte  d'Ivoire are 
significant, ranging from US$750  million to US$1  billion.  In 2004, the last of the three years when 
Côte d'Ivoire was eligible for the AGOA, its imports under the programme amounted to 
US$88  million.  Its imports under the GSP programme amounted to US$65  million dollars in  2010.  
                                                      
38 Cape Verde, which ceased to be an LDC on 1  January  2008, is be nefiting from the EU's "Everything 
but Arms" initiative for a transitional three -year period.  
39 Viewed at:  http://www.acp -eu-trade.org/index.php?loc=tni/ ;  http://ictsd.org/ ;  
http://www.ecdpm.org/ ;  and http://ec.europa.eu/trade/wider -agenda/de velopment/ economic -partnerships . 
40 A methodological explanation (Note TRADE/H3/SLG/D(2006)) was viewed at:  
http://nui.epp.eurostat.ec.europa.eu.  
41 AGOA online information.  Viewed at:  http://agoa.gov.  Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 15 
 
 
  Table II.2  
United States imports from Côte d'Ivoire, Guinea-Bissau and Togo, by tariff regime, 2004 -2011a 
(US$ thousand)  
Regime  2004  2005  2006  2007  2008  2009  2010  2011b 
Côte d'Ivoire  714,613  1,140,983  722,674  585,403  1,074,928  746,965  1,196,499  0 
MFNc 587,413  1,118,274  702,710  563,541  1,055,703  705,831  1,116 ,696 993,210  
AGOA (excluding GSP)  88,601  0 0 0  0 0 0 0 
GSP 38,599  22,710  19,965  21,861  19,225  41,134  79,803  38,694  
Guinea -Bissau  26,611  114 470 38 164 43 885 0 
MFN  479 114 470 38 164 43 885 261 
AGOA (excluding GSP)  26,131  0 0 0 0 0 0 0 
GSPb 0 0 0 0 0 0 0 0 
Togo  1,582  6,439  3,554  5,039  11,127  6,640  9,120  0 
MFNb 1,572  6,298  1,279  4,889  10,978  6,616  9,059  31,111  
AGOA (excluding GSP)  10 141 2,276  149 149 24 62 54 
GSP 0 0 0 0 0 10 0 0 
a January -December.  
b January -November.  
c No special scheme reques ted. 
Source : US International Trade Commission . 
(4) FOREIGN INVESTMENT REGIMES  
50. Two WTO Agreements contain obligations in respect of investment, particularly foreign 
investment, for WTO Members.  The Agreement on Trade -Related Investment Measures, one of the 
multilateral agreements on trade in goods, prohibits trade -related investment measures such as local 
content requirements, which are inconsistent with the key provisions of the GATT 199442;  the 
General Agreement on Trade in Services (Chapter IV(4)) addresses  foreign investment in services, 
which is one of the four modes of supply of services.  
51. A draft community investment code has been under discussion in WAEMU since 1997.  A 
study report on the draft code was validated by the member States in November  2011.  Pending the 
adoption of a community code each WAEMU member State has drawn up its own legislation, and 
those of Côte d'Ivoire, Guinea -Bissau and Togo are presented in their respective Annexes.  
52. Côte d'Ivoire, Guinea -Bissau and Togo are all members of the Wo rld Bank's Multilateral 
Investment Guarantee Agency (MIGA), which enables eligible foreign companies to receive 
MIGA's  guarantee coverage for their investments in a member country.  The guarantee varies, but 
generally covers the risks of transfer restricti on, expropriation, breach of contract, and losses caused 
by war or civil disturbance (including terrorism).  Membership makes countries eligible for technical 
assistance from MIGA, helping them to attract foreign investment.43 
53. Côte d'Ivoire, Guinea -Bissau a nd Togo are also signatories to the International Centre for 
Settlement of Investment Disputes (ICSID) Convention, but Guinea -Bissau has never deposited its 
instruments of ratification.  
                                                      
42 This agreement can be viewed at:  http://www.wto.org/english/ docs_e/legal_e/18 -trims.pdf . 
43 Viewed at:  http://www.miga.org/projects/advsearchresults.cfm?srch=s&hctry=90c  &hcountrycode  
=GW.  WT/TPR/S/266 /Rev.1  Trade Policy Review  
Page 16 
 
 
  (5) OHADA  TREATY  
54. Côte d'Ivoire, Guinea -Bissau and Togo are among the 17 me mber States of the Organization 
for the Harmonization of Business Law in Africa (OHADA), located in Yaoundé.  Since 2002, their 
business legal frameworks have been harmonized through the implementation of the OHADA 
Uniform Acts44;  in April 2012, nine Unifo rm Acts were in force.  The Ministry of Justice is generally 
responsible for the administration of OHADA in the member States.  
55. The OHADA provisions on general commercial law define the status of traders and 
intermediaries such as customs clearing agents an d brokers, and contain common provisions 
governing commercial sales.  Company law is also harmonized, and this has consequences where 
commercial presence is concerned:  foreign companies wishing to operate in WAEMU member States 
are required to domicile th eir headquarters, and keep their accounts, there.  However, under the 
OHADA provisions companies may initially set up a branch there instead, for a maximum of 
two years, after which the branch must be affiliated to a company established in one of the 
OHADA  member States.  
56. The common commercial legislation also covers securities and arbitration.  This has enabled 
"arbitration" to be promoted as the judicial means of dealing with commercial disputes, and in certain 
countries has led to the establishment of an arbitration centre withi n the Chamber of Commerce.  
One of the Uniform Acts specifically relates to the regulation of contracts for the transportation of 
goods by road involving the territory of an OHADA State Party.  The OHADA legislation is 
accompanied b y the SYSCOA accounting reference model whose use is mandatory in the 
member  States  (Chapter  IV(8)).  All the Uniform Acts are directly applicable.  The Common Court of 
Justice and Arbitration (CCJA) entertains all disputes relating to the uniform law, whi ch are referred 
to it on appeal from the appeal courts of the member States.  
                                                      
44 OHADA online information.  Viewed at:  http://www.ohada.org.  Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 17 
 
 
  III. COMMON TRADE POLICIE S AND PRACTICES BY M EASURE  
(1) OVERVIEW  
57. Through the regional integration arrangements to which they are parties, Côte d'Ivoire, 
Guinea -Bissau and Togo have been a ble to harmonize many of their trade policy instruments.  The 
instruments harmonized within WAEMU include, among others, the Common External Tariff (CET);  
customs valuation (guiding principles);  contingency measures;  other import duties and taxes 
(stati stical fee (RS), community solidarity levy (PCS));  bank domiciliation of trade transactions;  
rules of origin;  competition policy;  and control of veterinary medicines.  Community frameworks 
also aim to ensure some degree of convergence of national regim es on:  internal taxation (value added 
tax (VAT), excise duties, tax on petroleum products, advance payment of profits tax);  prohibitions 
and licensing;  standards, technical regulations and accreditation procedures;  sanitary and 
phytosanitary safety;  a nd government procurement.  Some trade policy instruments are also 
harmonized within ECOWAS, albeit to a lesser extent, namely the ECOWAS community levy, rules 
of origin (similar to those of WAEMU), competition regulations (not yet operational), and the 
Inter-State Road Transit (TRIE) regime, which is still unevenly implemented.  Intellectual property 
rights are protected under a regional structure grouping together 1 6 member States, including 
Côte  d'Ivoire, Guinea -Bissau and Togo.  
58. The WAEMU CET has not und ergone any major changes since 2004.  The CET currently 
applied is based on the 2007 version of the Harmonized Commodit y Description and Coding 
System  (HS).  All the lines are distributed in four ad valorem  tariff bands (at 0, 5, 10 and 20 per cent).  
The simple average rate remains unchanged (12.1 per cent), as do nominal protection for agricultural 
products and the mixed tariff escalation.  In general terms, 2.5 percentage points are added to the CET 
by other community duties and charges.  Côte d'Ivoire, Guinea -Bissau and Togo are taking part in the 
ongoing negotiations concerning the ECOWAS five -band CET;  the fifth band, at 35 per cent, has 
already been decided and the products concerned are currently under discussion.  
59. The eligibility of goods for the WA EMU and ECOWAS community tariff preference regimes 
is governed by rules of origin, the basic principles of which have been harmonized since 2004.  The 
WAEMU/ECOWAS origin is conferred systematically on wholly obtained products (for which a 
certificate of o rigin is not necessary), or products that have been sufficiently worked or processed, 
which must be approved and accompanied by a certificate of origin.  The conditions for approval of 
such products in ECOWAS and WAEMU are virtually identical;  the WAEMU r ules were made more 
flexible in 2009.  
60. WAEMU has introduced a competition regime which also covers State aid and is 
administered by the Commission.  The legislative competence of member States relates essentially to 
consumer protection;  national bodies pla y a marginal role in implementing competition law.  
WAEMU has also adopted directives on government procurement, which specify the provisions that 
must be included in the national implementing regulatory frameworks.  Provision is also made for a 
community rather than a national preference.  
61. Like all the other WAEMU countries, Côte d'Ivoire, Guinea -Bissau and Togo are signatories 
to the Bangui Agreement (1977) creating the African Intellectual Property Organization (OAPI).  The 
revised Bangui Agreement (1999)  entered into force in 2002.  This revision allowed OAPI member 
States to align the subject matters and terms of protection on the provisions of the 
WTO  TRIPS  Agreement, with the exception of those relating to topographies, the implementation of 
which has been deferred for lack of the necessary expertise.  WT/TPR/S/266 /Rev.1  Trade Policy Review  
Page 18 
 
 
  (2) MEASURES DIRECTLY AFFECTING IMPORTS  
(i) Customs procedures  
62. The WAEMU customs regulations deal with the harmonization of the national provisions on 
organizational frameworks and customs procedures and regimes .45  The WAEMU Customs Code 
applies to all goods, including those of community origin (see below).  Trade is also subject to 
legislation governing the external financial relations of the WAEMU member States, which is 
applicable to all economic operators.  The  community Code provides for the following customs 
regimes:  release for consumption, export, transit, customs warehousing, temporary admission, 
in-bond manufacturing, prior exportation, drawback, temporary importation and exportation, 
re-exportation, or a ny other authorized procedure.  A "clearance credit" option, allowing speedier 
removal of goods, is also provided.46 
63. A customs declaration is mandatory under every customs regime and must indicate, among 
other things, the tariff heading, the product descrip tion and the purchase price .47  Member States may 
authorize the submission of simplified declarations (either in final form or to be regularized by 
supplementary declarations) against the presentation of a general security .48  The basic elements of 
these dec larations are laid down by the community regulations .49  Border trade goods of a value not 
exceeding CFAF 250,000 as well as travellers' baggage are eligible for the final simplified 
declaration.  Simplified declarations that need to be regularized subseque ntly, which are admissible 
for both importation and exportation, are provided for in the case of goods requiring urgent or 
emergency treatment or split shipments (over a period not exceeding three months).  WAEMU and 
ECOWAS have introduced a single customs  declaration, although this is not yet applied in practice by 
all the member States.50 
64. Côte d'Ivoire, Guinea -Bissau and Togo require a cargo tracking note (BSC) for trade flows 
transiting their respective maritime ports.  The BSC does not come under a commu nity regulation;  
generally speaking, it is introduced by the Ministry responsible for transport in each country.  The 
(high) costs of issuing this document vary from one country to another (Annexes on Côte d'Ivoire, 
Guinea -Bissau and Togo, Chapter III(2))  and may give rise to discriminatory treatment depending on 
the point of embarkation of the imported goods.  For purposes of customs clearance procedures, the 
                                                      
45 Regulation No.  09/2001/CN/UEMOA on the adoption of the WAEMU C ustoms Code.  
46 To make use of this option, the person concerned must deposit an annual sum to guarantee payment 
of duty and tax liabilities within a maximum of 15 days after the "clearance voucher" is issued.  The total 
amount payable to customs is also in creased, at a rate set by the competent authorities in each member State.  
47 According to Regulation No.  05/1999/CN/UEMOA of 6  August  1999, the customs value of imported 
goods includes transport costs up to the community border and the cost of insurance.  I n the absence of proof of 
the amount of insurance and freight, each WEAMU country makes whatever adjustment it deems necessary.  
48 Regulation No.  09/2008/CN/UEMOA of 26  September  2008.  Member States may also grant 
simplified procedures for certain goods fo r reasons of perishability, emergency or on any other duly justified 
ground.  
49 The details that must be provided are:  name or company name or the importer;  full address of the 
importer;  tax identification number;  total number in figures and words of th e articles covered by the 
declaration;  total number in figures and words of packages in a shipment;  description of the goods;  name and 
code of country of provenance;  name and code of country of origin;  identification of the means of transport;  
indica tion of the attached documents;  gross and net weight of the goods;  customs value of the goods in figures 
and words;  rate and amount of import duties to be levied;  name, address, corporate name and approval number 
of declarer, date and signature.  Regul ation No.  09/2008/CN/UEMOA of 26  September  2008.  
50 Regulation No.  C/REG .4/08/99 of 20  August  1999.  Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 19 
 
 
  BSC appears to be of relatively limited usefulness since most of the information it provides is a lready 
contained in the manifest.  
65. The obligation to submit an advance import or export declaration, or requirements of 
equivalent effect, remain in place in most member States, including Côte d'Ivoire, Guinea -Bissau and 
Togo.  These formalities increase tr ansaction costs to the detriment of economic operators.  Moreover, 
the import verification programme s and related procedures, as applied in most of the States, have not 
yet been harmonized.  
66. The conditions for licensing of customs brokers within WAEMU were harmonized in 2008 .51  
Under the community framework, only legal persons may represent others in carrying out customs 
formalities concerning the detailed declaration of goods.  Applicants for licensing must:  be set up in 
the form of a public limited compan y (with minimum share capital of CFAF 10  million) or a private 
company (minimum share capital of CFAF 1  million) in the same member State;  meet the minimum 
threshold (25 per cent) for equity participation by nationals of the Union52;  undertake to lodge a 
general security (amount set at national level, but not less than CFAF 25  million) with an approved 
bank53;  and possess an establishment comprising amenities suited to each office for which the licence 
is granted.  Customs brokers licensed under the provis ions previously in force were required to meet 
the requirements of this Regulation by October  2010;  no assessment of its implementation has yet 
been carried out.  
67. Trade transactions between WAEMU and non -franc54 zone countries must be domiciled with 
an appr oved intermediary bank if their value exceeds the established threshold:  this threshold was 
raised from CFAF 5  million to CFAF 10  million in 2010 .55  The bank opens a file on the basis of the 
following documents:  the pro forma invoice;  the foreign exchan ge permit certified by the Currency 
and Credit Directorate (DMC);  the certificate confirming that importation took place;  and proof of 
possession of an importer -exporter permit (Annexes on Côte d'Ivoire, Guinea -Bissau and Togo, 
Chapter III(2)(i)).  The b ank returns the import certificate, which must be countersigned by Customs, 
and the file is cleared upon receipt of the latter, the bank settlement advices and a copy of the waybill.  
Imports not involving financial consideration are subject not to bank do miciliation but to prior 
countersignature by the BCEAO Directorate responsible for external finance.  The bank domiciliation 
of exports follows the same principles, with the obligation to repatriate the earnings and convert them 
into CFA francs (Chapter I( 2)).56 
68. The community framework for customs valuation57 reproduces in full the relevant provisions 
of the WTO Agreement;  however, the three countries are experiencing difficulties in its 
implementation.  Where there are objections relating to the value of go ods, they must be brought, in 
the first instance, before the national administrative body responsible for settling customs disputes, 
                                                      
51 Regulation No.  10/2008/CM/UEMOA of 26  September  2008.  A community framework 
harmonizing the conditions for the exercise of maritime transport intermediary  professions has also been 
adopted  (Chapter  IV(5)(ii)).  
52 The share capital must be fully paid up through a bank or notary established in the member State 
where the company plans to locate.  
53 In order to obtain clearance or duty credit facilities, the appl icant must lodge a separate security;  no 
additional requirement is stipulated in the community framework for this security.  
54 The franc zone includes:  the member States of the WAEMU and EMCCA, France and its overseas 
departments and territories, the Prin cipality of Monaco and the Comoros.  
55 Regulation No.  09/2010/CM/UEMOA of 1  October  2010.  
56 Instructions No.  01/99/RC, No.  02/99/RC and No.  03/99/RC of the BCEAO.  
57 Regulation No.  05/99/CM/UEMOA.  WT/TPR/S/266 /Rev.1  Trade Policy Review  
Page 20 
 
 
  and may subsequently be brought before the courts.  The WAEMU Customs Code specifies that 
classification matters are dealt with by th e WAEMU Commission in order to e nsure uniformity in this 
respect within the Union.  The community regulations incorporate the substance of the "Decision 
regarding cases where customs administrations have reasons to doubt the truth or accuracy of the 
declared value", which forms part of the Marrakesh Agreement.58 
69. WAEMU maintains a system of reference values59, which is implemented nationally on an 
optional basis, although none of its member States currently benefits any longer from waivers of the 
WTO  rules in this respect .60  The system consists of a list of products from which the national lists are 
drawn up if required;  the special import tax (see below) cannot be applied to products subject to 
reference values.  In principle, the WAEMU Commission i s responsible for determining minimum 
values for these products and updating them every six months (Article 6);  in practice, this is done at 
the national level.  Some WAEMU member States justify their non -compliance with their obligations 
regarding minimu m values under the WTO by the existence of this community system.  Côte d'Ivoire, 
Guinea -Bissau and Togo apply their own list of import reference values which, generally speaking, 
are not drawn from the community list.  Moreover, the WAEMU has had to inter vene in several cases 
concerning the application of reference values to intra -community trade;  this practice was noted in 
Côte d'Ivoire in respect of toothpaste.61 
70. Côte d'Ivoire, Guinea -Bissau and Togo have opted to computerize customs clearance 
procedures  using the ASYCUDA automated customs system developed by UNCTAD.  This global 
management tool for customs operations and the related databases is well suited to an environment 
where telecommunications networks are not highly developed.  The choice of a com mon platform 
should facilitate the introduction (already implemented in certain member States) of the uniform 
model detailed declaration adopted by ECOWAS, as well as the rationalization of cross -border transit 
procedures through the interconnection of nat ional systems.  
(ii) Customs levies  
71. Goods not originating in WAEMU are subject to the Common External Tariff (CET), which 
entered into force in 2000 .62  The CET is currently based on the 2007 version of the Harmonized 
Commodity Description and Coding System (HS);   it is applied ad valorem  on all lines .63  There are 
four tariff rates:  0, 5, 10 and 20 per cent.  The allocation of tariff lines to one of these four bands may 
be revised on the proposal of a member State addressed to the CET Management Committee.  
Propo sals are studied semi -annually and, if accepted, approved by the WAEMU Commission which 
forwards them to the Council of Ministers of the Union.  Amendments that are approved and adopted 
by means of a regulation are applicable immediately.64 
                                                      
58 Article 16 of Regulation No.  05/99/CM/UEMOA.  
59 Regulation N o. 04/99/CM/UEMOA.  
60 Annex III, paragraph 2, of the WTO Agreement on Customs Valuation allows developing country 
Members to make a reservation in order to retain their existing minimum values, on a limited and transitional 
basis.  The reservation granted i n the case of Senegal (WT/L/571) expired on 30  June 2005.  
61 UEMOA ( 2011 ). 
62 Regulation No.  2/97/CM/UEMOA.  
63 Regulation No.  08/2007/CM/2007 and the Annex thereto of 6  April  2007, as amended by Regulation 
No. 05/2008/CM/UEMOA and the Annex thereto of 28  Marc h 2008.  
64 The most recent amendment of the WAEM U CET dates from 21  June 2010 (Regulation 
No. 04/2010/CM/UEMOA).  Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 21 
 
 
  72. The introduction  of the CET was not accompanied by harmonization of the national schedules 
of bindings which differ considerably in terms of tariff line coverage and bound rates.  Some 
WAEMU member States do not comply with their WTO commitments in regard to some of the t ariff 
lines which they have bound .65  Thus, the rates of the WAEMU CET are higher than Côte d'Ivoire's 
bindings on 962 tariff lines;  Guinea -Bissau and Togo are not in a po sition of 
non-compliance  (Table  III.1).  
Table III.1  
National tariff bindings   
Côte d' Ivoire  Guinea -Bissau  Togo  
Bound tariff lines (% of all tariff lines)  33.8 96.1 14.8 
Simple average bound rate  11.49  48.5 80 
Range of bound rates (%)  0-64 40-50 80 
Number of lines not compliant with bindings  962 0 0 
Source : WTO Secretariat estimates ba sed on data provided by WAEMU.  
73. Imports other than those from the WAEMU/ECOWAS area are also subject to additional 
duties and taxes (see below) which increase the overall level of border protection.  With regard to 
internal taxes, the value added tax (VAT) regimes (but not the rates) and excise duty regimes have 
been harmonized within WAEMU.  However, the WAEMU member States have not harmonized 
tariff exemptions and concessions, in particular those primarily designed to promote investment.  
Several member St ates have granted exemptions from duties and taxes levied at the customs border on 
certain mass consumption products to combat the surge in international prices in 2008;  these 
measures were notified ex post  to the WAEMU Commission.  
(a) Applied MFN tariff  
74. The WAEMU CET contains 5,544 ten -digit tariff lines of the  2007 version of the 
Harmonized  System (HS);  it is ad valorem  on all lines.  The simple average of the CET rates, 
unchanged since 2003, is 12.1 per cent.  The average rate of 14.6 per cent on agricultu ral products 
(WTO definition) is slightly higher than that on non -agricultural products excluding petroleum 
products (11.7 per cent).  If the ISIC (Rev.  2) definition is used, agriculture remains the most 
protected sector with an average tariff of 13.1 per  cent, followed by the manufacturing sector (12.2 
per cent) and the mining sector  (5 per cent) (Table III.2 and Chart III.1).  The coefficient of variation 
of 0.6  (Table III.3) indicates moderate tariff rate dispersion (0, 5, 10 or 20 per cent), with about  
40.7 per cent  of tariff lines carrying the modal rate of 20 per cent (Chart III.2).  A breakdown of the 
rates by HS Chapter reveals a relatively high level of nominal protection for basic or processed foods;  
fabrics, clothing and other textile articles;  and footwear and articles of animal gut, basket -ware, 
wickerwork, iron, steel or base metals (Table III.3).  
Table III.2  
Structure of the WAEMU CET, 2011    
2011  
1. Simple average applied MFN rate  12.1  
Agricultural products (WTO definition)  14.6  
Non-agricultural products (WTO definition)  11.6  
Agriculture, hunting, forestry and fishing (ISIC 1)  13.1 
                                                      
65 The introduction of the ECOWAS CET, which provides for a fifth tariff band at 35 per cent, would 
further worsen the current situation.  WT/TPR/S/266 /Rev.1  Trade Policy Review  
Page 22 
 
 
    
2011   
Mining and quarrying (ISIC 2)  5.0  
Manufacturing (ISIC 3)  12.1 
2. Tariff lines eligible for duty -free entry (% of all tariff lines)  1.6 
3. Simple aver age rate (dutiable lines)  12.3 
4. Duties other than ad valorem  (% of all tariff lines)  0.0 
5. Tariff quotas (% of all tariff lines)  0.0 
6. National tariff peaks (% all tariff lines)a 0.0 
7. International tariff peaks (% of all tariff lines)b 40.7 
8. Overall standard deviation of applied rates  6.9 
9. "Nuisance" applied rates (% of all tariff lines)c 0.0 
a Domestic tariff peaks are duties at a rate exceeding three times the simple average applied rate.  
b International tariff peaks are duties exceeding 15 per cent.  
c Nuisance duty rates are those greater than 0 but less than or equal to 2 per cent.  
Note:  The 2011 CET  comprises 5,550 tariff lines (with eight digits, in accordance with the HS07 nomenclature).  
Source : WTO Secretariat calculations based on d ata provided by WAEMU.  
 
20
10
5
Duty-free0102030405060708090100Chart III.1
MFN tariff distribution by sector, 2011
Source :International Standard Industrial Classification of All Economic Activities (Rev. 2), excluding electricity, gas 
and water (one tariff line).Note:Percentage
WTO Secretariat calculations based on data provided by WAEMU.
 Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 23 
 
 
  Table III.3  
Summary of the WAEMU CET, 201 1 
Description  Number of 
lines  Simple 
average rate  Range of  
rates  Standard 
deviation  CV 
Total  5,550  12.1 0-20 6.9 0.6 
Harmonized System (HS)       
Chapters 1 to 24  845 15.3 5-20 6.2 0.4 
Chapters 25 to 97  4,705  11.5 0-20 6.8 0.6 
WTO definition       
Agricultural products  786 14.6 5-20 6.7 0.5 
Products of animal origin  96 18.8 5-20 4.0 0.2 
Dairy products  31 14.2 5-20 7.3 0.5 
Fruits, vegetables, plants  204 17.3 5-20 5.7 0.3 
Coffee, tea  64 17.1 5-20 5.1 0.3 
Cereals and other preparations  92 13.3 5-20 6.5 0.5 
Oil seeds, fats and oils  90 10.7 5-20 5.6 0.5 
Sugars and confectionery  18 12.2 5-20 7.1 0.6 
Beverages and tobacco  54 18.7 5-20 4.1 0.2 
Cotton  7 5.0 5 0.0 0.0 
Other agricultural p roducts  130 9.0 5-20 5.6 0.6 
Non-agricultural products  4,764  11.6 0-20 6.8 0.6 
Non-agricultural products (excluding petroleum)  4,741  11.7 0-20 6.8 0.6 
Fish and fishery products  129 14.5 5-20 5.0 0.4 
Metals and minerals  980 11.8 0-20 7.0 0.6 
Chemicals  919 7.6 0-20 5.4 0.7 
Wood, paper, etc.  268 11.3 0-20 6.6 0.6 
Textiles  609 16.4 0-20 5.1 0.3 
Clothing  219 20.0 20 0.0 0.0 
Leather, footwear, etc.  167 13.1 0-20 6.0 0.5 
Non-electrical machinery  555 7.3 5-20 4.9 0.7 
Electrical machinery  255 11.2 0-20 6.4 0.6 
Transport equipment  209 10.4 0-20 6.3 0.6 
Other manufactured products, n.e.s  431 14.3 0-20 6.6 0.5 
Petroleum  23 7.8 0-10 3.2 0.4 
By ISIC sectora      
Agriculture, hunting, forestry and fishing  337 13.1 5-20 7.1 0.5 
Mining and quarrying  104 5.0 0-10 0.7 0.1 
Manufacturing  5,108  12.1 0-20 6.8 0.6 
By stage of processing       
Raw materials  691 10.6 0-20 6.7 0.6 
Semi -finished products  1,780  10.0 0-20 6.1 0.6 
Finished products  3,079  13.6 0-20 6.9 0.5 
 
a International Standard in Industrial Cl assification o f All Economic Activities (Rev.2 ).  Excluding electricity, gas and 
water  (one tariff line).  
 
Note:  CV = coefficient of variation.  
Source : WTO Secretariat calculations based on data provided by WAEMU.  
 WT/TPR/S/266 /Rev.1  Trade Policy Review  
Page 24 
 
 
  
(1.6)(37.0)
(20.8)(40.7)
0102030405060708090100
05001,0001,5002,0002,5003,000
Duty-free 5 10 20
The figures in parentheses correspond to the percentage of all tariff lines. 
WTO Secretariat calculations based on data provided by WAEMU.Chart III.2
Distribution of WAEMU CET rates, 2011
Number of tariff lines
Note:
Source :Percentage
Number of lines
Cumulative percentge (right -hand scale) 
 
75. In general, the tariff is characterize d by mixed escalation (Chart III.3), slightly negative for 
raw materials (average tariff protection rate of 10.6 per cent) to semi -finished products (average tariff 
protection rate of 10.1 per cent), then positive on finished products (average tariff prote ction rate of 
13.6 per cent).  By industry, however, the escalation is everywhere positive, with the exception of the 
"metal articles, machinery and equipment" industries;  non -metallic mineral products;  and chemicals.  
The tariff escalation from raw mate rials to finished products is very pronounced in the wood and 
wood products industries;  textiles and clothing;  and paper, printing and publishing.  However, it 
should be noted that, in the absence of harmonization of the import duty exemptions gra nted by  
member States (see Annexes on Côte d'Ivoire, Guinea -Bissau and Togo, Chapter III(2)(iv)), the tariff 
protection levels actually granted may vary considerably from one country to another.  
76. The steep tariff escalation reflects much higher effective protectio n in the industries 
concerned.  The various exemptions heighten the escalation and thus raise the level of effective 
protection.  This kind of tariff structure does nothing to promote exports of processed goods.  
Furthermore, the negative escalation reduce s competitiveness because raw materials or semi -finished 
products are more heavily taxed than the goods resulting from their processing.  
 
 Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 25 
 
 
  
0510152025Chart III.3
Escalation of WAEMU CET rates, 2011
Per cent
Not applicatleUnprocessed 
productsSemi -finished 
productsFinished products
Note:
Source :The product groups are defined by the two -digit ISIC.
WTO Secretariat calculations based on data provided by WAEMU.All products
Agriculture
Mining and 
quarrying
Food products, 
beverages and tobacco
Textiles and 
clothing
Wood and articles 
of wood
Paper and articles of 
paper, printing and 
publising
Chemicals
Non-metallic 
mineral products
Basic metal 
industry
Metal articles, 
machinery and 
equipment
Other 
manufacturing 
industriesNot applicable 
 
(b) Other duties and taxes  
77. The other community duties and taxes levied at the customs border add 2.5 percentage points  
to the WAEMU CET.  The statistical fee (RS) of 1 per cent, applicable even to imports exempted 
from customs duties, is intended for the modernization of the national customs IT services.  The 
proceeds of the community solidarity levy (PCS) of 1 per cent g o to the WAEMU Commission, while 
the proceeds of the 0.5 per cent ECOWAS community levy (ECC) go to the ECOWAS 
Commission .66  The RS, the PCS and the PCC are calculated on the basis of the c.i.f. value.  
78. Certain non -WAEMU originating products may be subject to a special import tax (TCI), the 
purpose of which is to cushion the impact of any sharp fall in world prices on community production 
and/or offset unfair practices (section (2)(vii)).  Another community mechanism applied nationally, 
the degressive protec tion tax (TDP)67, expired on 31  December  2006 a fter having been extended 
three  times .68  However, Côte d'Ivoire still coll ects the TDP on several products  (see Annex  
on Côte  d'Ivoire).  
79. A number of additional duties and taxes are also imposed on goods and mea ns of transport at 
each border crossing, as well as at checkpoints within the same country.  Some of these levies have 
                                                      
66 On a provisional basis, Togo collects the PCC at the rate of 1 per cent in order to clear the arrears in 
its contributions to ECOWAS.  
67 Regulation No.  3/99/CM/UEMOA.  
68 Regulations No.  25/2002/CM/UEMOA, No.  19/2003/CM/UEMOA and No.  16/2005/CM/UEMOA.  WT/TPR/S/266 /Rev.1  Trade Policy Review  
Page 26 
 
 
  been introduced by community regulations69 or national regulations (see Annexes on Côte d'Ivoire, 
Guinea -Bissau and Togo, Chapter III(2)(v ));  others have no legal basis but represent a major source 
of income for the public or private operators involved.  The Irregular Practices Observation Centre, a 
joint WAEMU and ECOWAS initiative, has noted many checkpoints and barriers on the main road 
corridors in the region .70  Since most imports and exports are carried on these same routes, the taxes 
collected and the delays caused account for considerable additional costs in international trade.  
(c) Tariff preferences  
80. In principle, tariff preference schem es apply to products originating in WAEMU countries 
and in ECOWAS countries that are not WAEMU members.  Total exemption from import duties and 
taxes is granted to these products within the WAEMU/ECOWAS area .71  The relevant rules of origin 
have for the mos t part been harmonized (see below).  
81. Financial compensation mechanisms were provided for within WAEMU and ECOWAS in 
order to offset the loss of customs revenues suffered by States that are importers of originating 
industrial goods.  The WAEMU scheme was in operation during the period 1996 -2005;  the 
ECOWAS scheme never became operational.  According to the authorities, Côte d'Ivoire, 
Guinea -Bissau and Togo grant the preferential treatment provided for under the ECOWAS regime.  
(d) Internal taxes  
82. WAEMU has adopted  community frameworks governing the collection of VAT, excise duties 
and flat -rate advance payments for profits tax;  these frameworks are based on the principle of 
convergence of the tax base and rates.  
83. In the case of VAT, the community framework provides  for a single national rate of between 
15 and 20 per cent for all taxable transactions, with the option of a r educed rate of between 5 and 
10 per cent on a maximum of ten goods and services selected from a limitative list .72  VAT applies to 
all economic ope rators (outside the exempted sectors) with an annual turnover, excluding taxes, that 
exceeds the threshold established at national level.  The community framework provides that the 
thresholds applied to member States should be situated between CFAF 30 and 100 million for 
operations involving the provision of goods, and between CFAF 15 and 50  million for the provision 
of services.  
84. The tax base for imports is the c.i.f. value plus any duties and taxes (including excise duty, if 
any), with the exception of the  VAT itself.  VAT is applied to locally manufactured products when 
first sold or released for consumption.  In that case, the tax base is the selling price plus any excise 
duty.  The rate is the same for both local products and imports.  
                                                      
69 The operat ion of juxtaposed checkpoints, used jointly by the control services of the respective border 
States, is financed by means of a fee collected on each vehicle and each crossing.  The amount is set by the 
WAEMU Commission in the light of the infrastructure in vestment costs, operating costs and annual traffic.  
70 The reports of the Observation Centre are available online at the following address:  
http://www.borderlesswa.com/resources/publications.  
71 The ECOWAS trade liberalization scheme has in principle been f ully applicable since 
1 January  2004.  Viewed at:  http://unpan1.un.org/intradoc/groups/public/documents/IDEP/UNPAN012953.pdf.  
72 Directive No.  2/98/CM/UEMOA, as amended by Directive No.  02/2009/CM/UEMOA.  Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 27 
 
 
  85. In principle, agric ulture is excluded from the scope of VAT .73  However, the modalities for its 
exclusion remain to be determined, and each member State may apply its own VAT regime in this 
sector.  The common VAT exemptions concern the sale or delivery of:  medical care;  me dicines and 
pharmaceutical products, specialized equipment and products for medical use74;  unprocessed and 
basic staple foods75;  services provided in the field of school or university education;  social tranche of 
the consumption of water and electricity s upplies;  bank transactions and insurance and reinsurance 
services subject to specific taxation (Chapter IV(5)(iv));  real estate sales;  postage stamps, revenue 
stamps and the like;  sales of books, newspapers and news magazines, with the exception of 
advertising revenue;  sales, by the author, of original works of arts;  and the leasing of unfurnished 
buildings for residential purposes.  The delivery, conversion, repair, maintenance, chartering and 
leasing of vessels to be used for activities exercised on  the high seas are also exempt from VAT, as 
are aircraft engaged essentially in international traffic.  
86. The list of common exemptions is limitative.  Member States undertake not to grant 
exemptions or relief from VAT in the context of incentives for enterpr ise creation and investment, 
measures or provisions targeting specific sectors, or under particular agreements .76  However, this 
Directive does not exclude the application of national customs regimes that defer or suspend VAT on 
mining, petroleum and forest ry activities .77  In principle, exports are subject to the zero rate regime, 
enabling exporters to obtain a rebate of the VAT paid on their inputs.  VAT exemptions, decided at 
national level, have been noted in Côte d'Ivoire and Guinea -Bissau.  
87. The community  framework governing excise duties establishes the limits within which 
member States may set their national duty rates .78  Excise duty is mandatory for certain products:  
non-alcoholic beverages (other than water) (0 -20 per cent);  alcoholic beverages (15 -50 per cent);  and 
tobacco (15 -45 per cent).  Moreover, each member State may choose to impose duty on a maximum 
of six items from the following WAEMU list:  coffee (1 -12 per cent), cola nuts (10 -30 per cent), 
wheat flour (1 -5 per cent), edible oils and fat s (1-15 per cent), tea (1 -12 per cent), arms and 
ammunition (15 -40 per cent), perfumery preparations and cosmetics (5 -15 per cent)79, plastic bags 
(5-10 per cent), marble (5 -15 per cent), gold bars (3 -15 per cent), precious stones (3 -15 per cent) and 
passen ger vehicles with horsepower of 13hp or more (5 -10 per cent).  The tax base for imports is the 
c.i.f. value plus any duties and taxes with the exception of VAT.  Excise duties are also applied to 
identical locally -manufactured products, when fist sold or r eleased for consumption;  the tax base is 
the ex -factory selling price, excluding VAT.  Moreover, according to Directive 
No. 6/2001/CM/UEMOA, in addition to import duties and VAT, petroleum products are subject to a 
non-ad valorem  excise duty (Chapter IV(3 )). 
88. With regard to the advance payment of profits tax (AIB), the WAEMU rules80 stipulate that, 
in the event of recourse to such a mechanism, exclusively for the purpose of strengthening taxation of 
small and me dium -sized enterprises, member S tates should en sure that its application is neutral as 
                                                      
73 Additional Act No.  03/2001.  
74 The list is set out in Directive No.  06/2002/CM/UEMOA.  
75 The list is set out in Directive No.  02/2009/CM/UEMOA.  It includes cereals (maize, millet, 
sorghum, wheat, fonio, rice (with the exception of glazed rice) and other cereals);  tubers;  pulses;  eggs in shell;  
fresh me at;  fish, fresh, smoked, salted or frozen (but not processed);  and unprocessed milk.  
76 This does not concern particular agreements concluded before the application of this Directive.  
77 In general, the regulatory frameworks governing these activities prov ide for the negotiation of 
royalties payable by economic operators in the place of all tax liabilities.  
78 Directive No.  3/98/CM/UEMOA, as amended by Directive No.  03/2009/CM/UEMOA.  
79 The list is set out in Directive No.  3/98/CM/UEMOA.  
80 Directive No.  07/20 01/CM/UEMOA of 26  November  2001.  WT/TPR/S/266 /Rev.1  Trade Policy Review  
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  between imports and internal transactions.  The community framework sets a ceiling rate of 3 per 
cent, with the option of applying a higher rate (up to 5 per cent) in the case of enterprises with no tax 
identificatio n.  The scope agreed by WAEMU does not include provision of services, or sales of water 
and electricity.  Member States may also waive this payment in the case of operations of enterprises 
that are exempt from profits tax under the mining, petroleum, fores try and investment codes.  At the 
customs border, the AIB is payable in the case of release for consumption of the goods as well as 
under the conditional relief procedure;  the tax base is the customs value plus all duties and taxes due.  
(iii) Rules of origin  
89. The rules of origin governing eligibility of products for preferential treatment within 
WAEMU81 and ECOWAS82 are largely harmonized.  Community origin is conferred on unprocessed 
originating products (local or handmade products) and on those that have undergon e sufficient 
working or processing.  For the latter, the applicable criteria are:  either a change of tariff 
classification affecting one of the first four digits of the tariff nomenclature, with exceptions83;  or a 
community value added of at least 30 per cent of the cost price of the goods ex -factory and excluding 
tax.84 
90. In principle, goods processed under economic regimes or particular regimes entailing total or 
partial conditional relief or exemption from import duties on im puts cannot be considered 
WAEMU /ECOWAS originating products.  In 2009, the WAEMU regulatory framework was revised 
to allow for the possibility of approval of such products within the Union provided that the duties and 
taxes payable on the materials used in the manufacturing process have  been paid;  the modalities for 
implementation of this provision have yet to be made the subject of a WAEMU Commission 
regulation (section 3(v)).  
91. According to the common provisions of the two regional groupings, the community origin of 
goods coming from an other member State must be certified by a certificate of origin.  Every shipment 
crossing a border within the WAEMU/ ECOWAS area must be accompanied by its own certificate of 
origin (even if the production of the exporting enterprise has already been certif ied for an earlier 
shipment) .85  However, this obligation does not apply to agricultural and livestock products and 
handicrafts.  Since 1 January  2006, member States have had exclusive powers as regards approval of 
goods produced or processed within their n ational territory .86  The ECOWAS and 
WAEMU  Commissions are responsible for publishing the approvals for their respective communities .  
In general, the number of approvals has been in line with th e size of the economy 
concerned  (Table  III.4).  
                                                      
81 Additional Protocol No.  III/2001 establishing the WAEMU rules of origin, applicable since 
1 January  2003, replaces Additional Act No.  4/96 of 10  May 1996 establishing a preferential tariff regime for 
trade within WAEMU, a s amended by Additional Act N o. 4/98.  Additional Protocol No.  III/2001 was revised 
by Additional Protocol No.  01/2009/CCEG/UEMOA.  
82 The ECOWAS Trade Liberalization Scheme has been in force since 1  January  2004;  its rules of 
origin are defined by Protocol  A/P/01/03 of 31  January  2003.  
83 Regulation No.  12/2002/CM/UEMOA.  
84 Regulation No.  13/2002/CM/UEMOA and Protocol A/P/01/03.  
85 A certificate can cover only one product and remains valid for 18 months from the date of issue.  
86 Additional Protocol No.  III of 19 December  2001, establishing rules of origin for WAEMU products.  
Regulation No.  C/REG.3/4/02 of 23  April  2002 on the approval procedure for originating products under the 
ECOWAS Trade Liberalization Scheme.  Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
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  Table III.4  
Trend in approvals for the WAEMU community preferential tax, 2005 -2010  
  2005  2006  2007  2008  2009  2010  Average  
2005 -2010  Total  
1996 -2010  
Benin  Enterprises  1 5 2 5 0 4 2.8 62 
Products  20 21 41 33 0 17 22.0 345 
Burkina Faso  Enterprises  2 2 4 5 3 4 3.3 63 
Products  34 4 9 13 8 12 13.3 323 
Côte d'Ivoire  Enterprises  13 12 24 12 25 3 14.8 320 
Products  113 54 124 46 71 19 71.2 1,552  
Guinea -Bissau  Enterprises  0 0 0 0 0 0 0 0 
Products  0 0 0 0 0 0 0 0 
Mali  Enterprises  0 4 0 3 4 3 2.3 53 
Products  0 15 0 6 5 8 5.7 216 
Niger  Enterprises  3 3 0 0 0 0 1.0 21 
Products  8 8 0 0 0 0 2.7 73 
Senegal  Enterprises  6 15 7 8 31 11 13.0 205 
Products  35 75 116 58 62 -57 48.2 809 
Togo  Enterprises  2 1 3 1 2 0 1.5 38 
Products  4 8 20 31 13 3 13.2 235 
Total  Enterprises  27 42 40 34 65 25 38.8 762 
Products  214 185 310 187 159 200 209.2  3,751  
Source : WAEMU Commission.  
92. Despite the standardization of the certificate of origin issued within ECOWAS87 and 
consequently in WAEMU, economic operators must submit separate applicatio ns for approval under 
the scheme concerned.  The definitions of community value added as adopted by the two groupings 
lead to a lack of symmetry which carries over into the approval of industrial products.  The 
differences stem from the ceilings establishe d for certain components of the ex -factory selling price in 
WAEMU  and ECOWAS, in particular staff charges (15 and 20 per cent respectively), external 
services (7  and 10 per cent ) and financial costs (2 and 3 per cent) .88  Thus, an application for approval 
may be rejected by WAEMU but accepted under the ECOWAS liberalization scheme.  
93. In fact, even when approved some originating products do no t circulate freely in the 
WAEMU/ ECOWAS area.  Obstacles to intra -community trade stem from both non -compliance with 
comm unity regulations by member States and inadequate harmonization of national frameworks.  The 
existence of irregular practices by private or public operators crea tes additional 
obstacles  (section  2(ii)).  The WAEMU Commission continues to highlight administ rative obstacles 
imposed on community products through:  reference values;  preshipment inspection formalities;  
minimum import quantities in order to benefit from duty -free status (and to obtain import 
authorizations for certain goods);  importation of or iginating products dependent on purchase of 
national products;  and the requirement of prior import declarations .89  The weakness of the follow -up 
                                                      
87 Regulation No.  C/REG.4/4/02 of 23  April  2002 . 
88 Regulation No.  13/2002/CM/UEMOA of 19  September  2002 and Regulation No.  C/REG.5/4/02 of 
23 April  2002.  
89 A summary of the disputes dealt with by the WAEMU Commission in 2008 -2010 is set forth in 
its 2010 activity report ( UEMOA, 2011 ). WT/TPR/S/266 /Rev.1  Trade Policy Review  
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  mechanisms in ECOWAS also seems to suggest that a large proportion of goods eligible for free 
movement within ECOWAS do not benefit from this status.  
94. In principle, the ECOWAS and WAEMU Commissions may carry out checks on the approval 
procedures in member States.  Disputes relating to non -recognition of certificates of origin are settled 
either bilaterally or with the involvement of the relevant Commission.  However, the lack of 
coordination between the national and supranational administrations continues to hinder the free 
movement of goods.  
(iv) Prohibitions, quantitative restrictions and licensing  
95. The WAEMU Treaty pro vides for the phasing out of the quantitative restrictions on 
intra-community trade, but no implementing legislation has been adopted for the purpose.  Likewise, 
WAEMU has not yet established a framework for the application of such restrictions to trade wi th 
non-WAEMU countries.  
96. The regulations of WAEMU member States on prohibitions and licensing are harmonized in 
only certain areas governed by community frameworks.  Thus, the Union's customs code90 provides 
for an automatic ban on foreign products bearing a  false mark or indication of origin;  the other 
community prohibitions currently in force concern goods excluded from transit91 as well as goods 
permanently prohibited from bonded warehouses .92  In principle, the regimes regulating the 
importation of ozone -depleting substances, veterinary medicines and pharmaceutical products for 
human use are also harmonized.  It should be noted, however, that member States are behindhand in 
the transposition of the various community regulations.  
97. With regard to ozone -depleti ng substances and equipment containing them, the regulations 
prohibit their importation and production on WAEMU territory as of 1 January  2006.93  However, 
imports of such substances and equipment from outside the Union may be allowed by authorization of 
the Minister for Trade with the prior favourable opinion of the Minister of the Environment of the 
State of final destination.  Member States are responsible for establishing the relevant quotas and 
allocating them among importers.  The community framework p rovides for the registration of 
importers and distributors of ozone -depleting substances by national offices, as well as the creation of 
a Community Ozone Committee (CCO) responsible for seeing to the implementation of the 
Montreal  Protocol on such substan ces.  The CCO has not yet been established.  
                                                      
90 Chapter V of th e Annex to Regulation No.  09/2009/CM/UEMOA.  
91 Regulation No.  12/2008/CM/UEMOA of 26  September  2008.  In addition to goods bearing false 
marks or indications of origin, the list includes:  explosive powders and substances;  pyrotechnic articles (fire 
cracke rs, waxed fuses, hail rockets and the like);  military weapons, parts and ammunition;  cutlasses, swords, 
bayonets and similar arms, parts thereof and scabbards and sheaves therefor;  projectiles, mines and parts 
thereof;  revolvers and pistols;  hunting s hotguns, hunting or target shooting rifles, and ammunition therefor;  
narcotic drugs and psychotropic substances;  pornographic writings, publications, drawings, posters, engravings, 
paintings, photographs, snapshots, dies, and reproductions and all object s contrary to decency or liable to disturb 
public order;  tainted products, and counterfeit or pirated goods.  The competent authorities of member  States 
may grant exceptional transit authorizations.  
92 Regulation No.  13/2008/CM/UEMOA of 26  September  2008.  The prohibition concerns tainted or 
damaged products and counterfeit or pirated goods or goods bearing false marks or indications of origin as well 
as goods absolutely prohibited for release or consumption or export on grounds of public security;  public order;  
protection of human and animal life or health;  public morals;  protection of the environment;  protection of 
national treasures of artistic, historical or archaeological value;  protection of intellectual or industrial property, 
and consumer prote ction.  
93 Regulation No.  04/2005/CM/UEMOA of 4  July 2005.  Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
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  98. In principle, the placing of veterinary medicines on the market of a member State has been 
subject to prior authorization by the WAEMU Commission since 2006.  Authorization is granted 
following the opinion of the  WAEMU Veterinary Committee94 and a scientific evaluation by the 
regional Veterinary Medicine Committee (CRMV) set up for this purpose .95  In 2009, WAEMU 
adopted several related implementing texts (Table III.5).  The delay in establishing the centralized 
system for the issue of authorizations led to a change in the community regulations in 2010 .96  
The amendment imposes an obligation on the holders of a national authorization to submit proper 
documentation to the WAEMU Commission by 31  December  2011 at the lat est, with extension to 
31 December  2012 .97  The conditions for the granting of authorization remain unchanged:  applicants 
must be established within the Community area or have a designated representative to ensure 
pharmaceutical supervision, handling of co mplaints and follow -up of batches and their withdrawal if 
necessary.  Authorizations are valid for five years (renewable) and may be amended or transferred at 
the request of the holder.  In the event of the outbreak of a serious animal disease, member Stat es, 
may, exceptionally and provisionally, allow the importation of veterinary medicines without 
community authorization into their national territory, after informing the Commission of the detailed 
conditions for their use.  
Table III.5  
Community legislatio n on veterinary medicines  
Reference  Description  
Implementing Regulation 
No. 007/2009/COM/UEMOA  Establishes standards and pre -clinical and clinical analytical and safety protocols for the 
testing of veterinary medicines  
Implementing Regulation 
No. 008/200 9/COM/UEMOA  Establishes "fit and proper" and experience criteria for the Chairman and members of the 
Regional Veterinary Medicine Committee  
Implementing Regulation 
No. 009/2009/COM/UEMOA  Establishes  a list of fields in which the Veterinary C ommittee may  issue opinions and a list of 
entities authorized to take part in session s of the Committee as observers  
Decision No.  009/2009/COM/UEMOA  Establishes the procedures for the filing of a request for authorization of placement on the 
community market  
Decisio n No.  010/2009/COM/UEMOA  Designates laboratories in the network responsible for quality control of veterinary medicines 
within WAEMU  
Source : Information provided by the WAEMU Commission.  
99. The release of pharmaceutical products for human consumption on the market of a WAEMU 
member State is also subject to prior authorization98;  the latter is issued at the national level, 
following the favourable opinion of the technical and administrative bodies responsible for evaluating 
and validating the files.  The commu nity framework defines the criteria for validation99 and stipulates 
that the technical evaluation reports are to be transmitted to the Unit for the Harmonization of 
Pharmaceutical Regulations and Cooperation of the WAEMU Commission.  Reference to this unit 
may be made by the regulatory authorities o f member States, i f necessary.  The regulations also 
                                                      
94 Regulation No.  01/2006/CM/UEMOA of 23  March  2006.  
95 Regulation No.  02/2006/CM/UEMOA of 23  March  2006 .  The fees levied by the 
WAEMU  Commission for the granting of veterinary medicine marketing auth orizations as well as for other 
services provided in this context are set out in Regulation No.  03/2006/CM/UEMOA.  The Commission has a 
maximum period of 240 days running from the date of submission of a valid authorization to give its opinion.  
96 Regulatio n No.  08/2010/CM/UEMOA amending Regulation No.  02/2006/CM/UEMOA.  
97 Non-compliance with this obligation would entail cancellation of the national authorization and a 
halt to marketing.  
98 Regulation No.  06/2010/CM/UEMOA of 1  October  2010.  
99 The validation cr iteria include:  the opinion of the Technical Committee;  therapeutic benefit and 
effectiveness;  harmlessness under normal conditions of use;  wholesale price excluding tax (PGHT);  cost of 
daily and total treatments;  and the number of similar multisourc e finished products on the market.  WT/TPR/S/266 /Rev.1  Trade Policy Review  
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  provide for the filing of a summary application for products that have been prequalified by the World 
Health Organization and products already assessed by a pha rmaceutical regulatory authority 
belonging to the Internati onal Conference on Harmonization of Technical Requirements for 
Registration of such products.  The processing period for a new request for authorization of placement 
on the market (full file) may n ot exceed 120 days;  the (renewab le) authorization is valid for 
five years .100  Approval fees (payable for each dose, each pharmaceutical form and each presentation) 
are determined at national level and must comprise a 50 per cent reduction for medicines pro duced 
within the Union.  Member States had until 3 1 December  2011 to conform to this requirement.  
100. Furthermore, WAEMU has adopted, by decision, guidelines and good practice guides 
intended to ensure a degree of uniformity in the national regulations in vari ous fields (Table III.6).  
Each of these decisions provides that member States are obliged to establish the necessary 
institutional and legal frameworks by October  2011.  These texts could eventually serve as a basis for 
the development of harmonized commu nity regulations.  
Table III.6  
Harmonization projects under way within WAEMU  
Decision  Description  
No. 06/2010/CM/UEMOA  Adoption of guidelines for the approval of nutritional supplements (oral administration only) in the 
WAEMU member States  
No. 07/2010/CM/ UEMOA  Adoption of guidelines for the approval of cosmetic products in the WAEMU member States  
No. 08/2010/CM/UEMOA  Adoption of the good practice guide for the manufacture of pharmaceutical products for human use in the 
WAEMU member States  
No. 09/2010/CM/ UEMOA  Adoption of the good practice guide for distribution and importation of pharmaceutical products for 
human use in the WAEMU member States  
No. 10/2010/CM/UEMOA  Adoption of guidelines for the control of information and advertising on medicines applicab le to health 
professionals in the WAEMU member States  
Source : Information provided by the WAEMU Commission.  
(v) Standards, technical regulations and accreditation procedures  
101. The process of harmonization of accreditation, certification, standardization and met rology 
within WAEMU is carried out in the context of the "quality" programme launched in September  2001.  
With European Union financing of approximately CFAF 9.5  billion  (€14.5 million ), this programme 
currently covers all ECOWAS member States together with Mauritania (Table  III.7);  in principle, it 
should contribute to the convergence and mutual recognition of standards and practices in the 
subregion.  However, more progr ess seems to have been  made in establishing the 
WAEMU  component of the programme than in that for the other member States of ECOWAS and 
Mauritania, which is managed by a different team.  
                                                      
100 As an exceptional measure, a special import authorization may be granted by the Minister 
responsible for health, for reasons of public health and for a period not exceeding 12 months.  Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
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  Table III.7  
Implementation of the quality programme  
 WAEMU Quality Pro gramme (PQ1)  West Africa Quality Programme (PQ2)  
Period of implementation  September  2001 - December  2005  September  2007 - December  2011  
Contractor  WAEMU Commission  ECOWAS + WAEMU  
Donors  European Community  European Community  
Implementing agency  UNIDO  UNIDO 
States concerned  WAEMU members  ECOWAS members and Mauritania  
Budget  €14 million  €16.5  million  
Main beneficiaries  Laboratories, enterprises, standardizing bodies, inspection bodies, consumer associations  
Source : Information provided by the WAEMU Com mission.  
102. The various initiatives launched at WAEMU level have three technical components:  
upgrading of the reference laboratories with a view to their international accreditation;  strengthening 
of regulatory frameworks and technical capacities at nationa l and regional levels;  and support for 
enterprises in the work of quality enhancement (ISO  9001  certification, quality prize, establishment of 
technical support centres, etc.).  
103. One of the achievements of the "quality" programme is the scheme for the harmo nization of 
accreditation, certification, standardization and metrological activities within WAEMU .101  The 
community framework is based on the principle of mutual recognition at three levels:  recognition of 
technical regulations, standards and specificatio ns;  recognition of conformity assessment procedures;  
and recognition of the results of conformity assessment procedures.  Member States are required to 
notify to the WAEMU Comm ission their respective TBT regimes and to eliminate any unjustified 
obstacles  to the free movement of goods and services.  The harmonization of the national regimes is 
supported by three technical structures:  the West African Accreditation System (SOAC);  the 
Regional Standardization, Certification and Quality Promotion Agency (NO RMCERQ);  and the 
West African Metrology System  (SOAMET).  Their activities are coordinated by a Regional Quality 
Coordination Committee (CREQ).  
104. At the community level, standardization priorities are defined on the basis of the need 
expressed by at least h alf the States;  relevance to health, safety, the environment and trade;  
upgrading of local products;  technical barriers to trade noted between member States of the Union;  
and importance for local use or consumption .102  Community standards are applied on  a voluntary 
basis.  They are drawn up and adopted by NORMCERQ and must be  approved by the 
WAEMU  Commission;  a public enquiry, lasting up to three months, is provided for in the drafting 
procedure .103  Regional technical standardization committees, consisti ng of two representatives per 
member State, are established to deal with specific areas and prepare draft WAEMU standards.  At 
the end of March  2012, no standard had yet been approved at community level.  
105. Having been adopted by regulation in 2005, the commu nity framework was modified in 2010 
to give the WAEMU Commission a key role in the design and monitoring of all activities under the 
scheme.  The revision also defined the mechanism for adopting technical regulations within the 
Union;  such regulations are  introduced by the Council of Ministers on the basis of community 
                                                      
101 Regulation No.  01/2005/CM/UEMOA o f 4  July 2005, replaced by 
Regulation  No. 03/2010/CM/UEMOA of 21  June 2010.  
102 UEMOA (2007).  
103 Approved standards are reviewed every five years and may be revised to upgrade the technical 
level.  WT/TPR/S/266 /Rev.1  Trade Policy Review  
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  standards and standards laid down by international standardization organizations, following the 
opinion of NORMCERQ.  Although the community framework has been in force since January  2006, 
mutual recognition is not yet operational within WAEMU.  Instances of recourse to national standards 
deemed scientifically impracticable have been treated by the Commission as infringements of the 
community competition regime.  The Union has not concluded m utual recognition agreements with 
other countries.  
106. In January  2008, WAEMU adopted a Common E nvironmental Improvement 
Policy  (PCAE) .104  In addition to the main guidelines for the sustainable management of natural 
resources and management of environmental pro blems, this text proclaims the member States' 
commitment to harmonize and standardize their environmental standards and technical regulations.  
The PCAE also provides for the implementation of appropriate modes of production, consumption 
and economic use o f natural resources, in particular through the promotion of renewable energy 
sources (Chapter  IV(3)).  
107. In the context of the "quality" programme, WAEMU has also provided resources to promote 
more active participation by member States in the work of the Inte rnational Organization for 
Standardization (ISO).  Côte d'Ivoire has acquired member status, enabling it to participate with full 
voting rights in the drafting of any standard considered important for its economy.  For the time being, 
Guinea -Bissau and Tog o are not members of ISO.105 
(vi) Sanitary and phytosanitary measures  
108. Despite the adoption of certain community frameworks and efforts to harmonize national 
legislation, no concrete measure facilitating trade in the WAEMU area has yet taken shape.  In the 
absence  of mutual recognition and effective coordination at regional level, both imports and exports 
are subject to the same requirements and control procedures, whether or not they have been 
authorized for marketing in a member State.  Moreover, at the national level, sanitary and 
phytosanitary safety is often the responsibility of several bodies, each of which may act 
independently.  Some member States, including Côte d'Ivoire in particular, have not yet set up a 
functioning national SPS Committee in accordance with the terms of the WTO SPS Agreement.  
Given their limited resources, some member States are also not in a position to carry out adequate 
controls throughout their territory.  
109. In 2007, WAEMU adopted a framework for plant and animal health and food safety .106  
Its purpose is to establish mechanisms for cooperation and establish mutual recognition, subject to the 
precautionary principle, among the member States.  The relevant authorities are supposed to align 
their sanitary measures on the international stand ards, directives and other recommendations, 
in particular those of the Codex  Alimentarius , the WTO (SPS and TBT  Agreements), the International 
Plant Protection Convention (IPPC), the World Organisation for Animal Health (OIE) and those 
established by the C artagena  Protocol on the Prevention of Biotechnological Risks.  The member 
States also undertake to support the WAEMU health and safety bodies with a view to the adoption of 
international standards.  In 2009, the WAEMU Commission adopted an implementing re gulation 
                                                      
104 Additional Act No.  01/2008/CCEG/UEMOA of 17  January  2008.  
105 Online information on the International Organization for Standardization.  Viewed at:  
http://www.iso.org/iso/about/iso_members.htm?=.  
106 Regulation No.  07/2007/CM/UEMOA of 6  April  2007.  Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 35 
 
 
  containing a list of animal diseases requiring immediate notification to the WAEMU department 
responsible for animal health, as well as the special measures applicable to such diseases.107 
110. The rules governing the approval, marketing and control of p esticides in WAEMU were 
harmonized in 2009 .108  However, no implementing regulation has yet been adopted;  the transposition 
of community regulations into domestic legislation is still under way.  Following close cooperation 
between ECOWAS and the Inter -State Standing Committee f or Drought Control in the 
Sahel  (CILSS), these two institutions drew up the contents of the community framework in this 
area.109  The framework invites member States to ratify the main international conventions in this 
field, to base th eir national regulations on these provisions, and to harmonize the requirements and 
criteria for approval, including those for the labelling, packaging and storage of approved pesticides.  
Five lists are to be drawn up to this end:  pesticides that have be en approved or pr ovisionally 
authorized for sale  (APV);  those which are prohibited , those which are under toxicological 
surveillance;  those which are strictly regulated;  and those considered as approved in each member 
State.  Authorization to import pes ticides into the community area is defined according to the 
conditions and criteria for each list.  The regulation establishes a WAEMU Regional Pesticides 
Committee (CRPU), which is responsible for checking that approval applications are compliant, as 
well as ensuring post -approval control.  In principle, a member State may grant authorization for the 
importation of a pesticide approved by another WAEMU State or provisionally authorized for sale, 
but may refuse to allow it to be offered for sale on its own market.  Such refusals must be reasoned 
and addressed to the Commission.  
111. Regulation No.  03/2009/CM/UEMOA establishes a subregional legal framework harmonizing 
the quality control, certification and marketing of plant seeds and seedlings in the member State s of 
the Union.  It provides for the establishment of a regional catalogue of the plant species and varieties 
of the Union (CREVU) with a view to consolidating the catalogues approved at national level.  
Member States undertake to implement "the principle of mutual recognition of certifications based on 
community technical regulations and standards on plant seeds and seedlings as well as the control and 
approval procedures in force in the Union, recognizing them as equivalent" (Article 6).  The 
framework al so defines the occupations related to the marketing of plant seeds and seedlings.  
(vii) Contingency measures  
112. The WAEMU Anti -Dumping Code has been in force since 1 July 2004.110  It incorporates in 
full the provisions of the relevant WTO Agreement and applies only to imports from 
non-WAEMU  countries.  However, no anti -dumping measure has been formally taken since the entry 
into force of the Code.  
113. Although none of the WAEMU member States has reserved the right to apply the special 
safeguard clause provided for in the  WTO Agreement on Agriculture, a 10  per cent  special income 
tax (TCI) seems, among other things, also to play this role.  As a community mechanism applied at 
national level, the TCI may be imposed on certain non -Union originating products if their c.i.f.  value 
                                                      
107 Implementing R egulations No.  010/2009/CO M/UEMOA and N o. 011/2009/COM /UEMOA of 
10 September  2009.  
108 Regulation No. 04/2009/CM/UEMOA.  
109 A common approval mechanism for pesticides is managed by the Sahel Pesticides Committee 
established by the CILSS for its member States (including Burkina Faso, Guinea -Bissau, Mali, Niger and  
Senegal, which are also WAEMU members).  
110 Regulation No.  9/2003/CM/UEMOA of 23  May 2003.  WT/TPR/S/266 /Rev.1  Trade Policy Review  
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  is below the trigger price .111  Its scope includes agricultural, agro -industrial, livestock and fishery 
products, with the exception of fish and fish -based products.  The WAEMU Commission, by decision, 
approves112 products for the TCI and sets the trigger  prices on the basis of world prices and average 
production costs in the member State.  
114. According to the WAEMU  Commission, in the case of products benefiting from guaranteed 
prices, a different formula is applied, which takes into account the "spot market p rice" and shipping 
costs, instead of local production costs .113  The trigger prices are adjusted every six  months and serve 
as the basis for calculating the taxable value .114  The purpose of the TCI is to protect community 
agricultural and agri -food products a gainst the effects of volatile world prices, as well as against 
unfair business practices such as export subsidies and dumping.  The eligibility of a product for the 
TCI also depends on the local industry's capacity to cover a major part of the Union's nee ds.  
According to the WAEMU Commission, the TCI will remain in force until the introduction of 
Community safeguard mechanisms such as frameworks for subsidies and countervailing measures.  
115. The arrangements whereby member States are authorized to take safegu ard measures by way 
of a waiver of the common trade policy date from 1998 .115  A member State facing serious economic 
difficulties may not waive the WAEMU rules unless the Commission so decides:  the latter also 
approves the nature and duration (which may no t exceed six months, unless formally extended) of the 
proposed measures .116  Application for review of the Commission's decision may be lodged with the 
Council of Ministers.  Authorized safeguard measures are applied exclusively within the customs 
territory of the beneficiary state.  The community regulation does not expressly distinguish between 
Union members and other countries.  However, the possibility of lodging a challenge exists only for 
member States affected by non -compliance with the implementation procedures for a waiver that has 
been granted, or by a measure consistent therewith.  
(3) MEASURES DIRECTLY AFFECTING EXPORTS  
(i) Registration and customs procedures  
116. The registration and financial domiciliation requiremen ts for the importation of 
goods  (section  (2)(i)) also apply to exportation and re -exportation.  Earnings from exports to countries 
outside the Union are subject to repatriation and conversion into CFA francs through an approved 
                                                      
111 Regulation No.  6/99/CM/UEMOA of 17  September  1999.  
112 The c ommunity framework establishes a list of product s that are automatically approved:  bovine 
meat;  poultry meat and edible offal (HS 01.05);  condensed milk;  potatoes;  onions;  bananas;  maize (corn);  
rice;  sorghum;  millet;  wheat flour;  crude vegetable oils;  refined vegetable oils;  sugar;  tomato concentrate;  
and cigarettes and cigarillos.  In the cas e of these products, the request (in particular the trigger price) must be 
approved by the WAEMU Commission.  Other agricultural and agri -food products may also be approved for the 
TCI, in which case the request must be approved by the CET Management Commi ttee. 
113 In the case of products with guaranteed prices, member States may replace the 10 per cent surcharge 
with an equalization tax.  
114 Online information from the Senegalese Observatory of Industry.  Viewed at:  
www.obs -industrie.sn/TEC1.htm . 
115 Regulation  No. 14/98/CM/UEMOA.  Such a measure can be taken only with the authorization of the 
WAEMU Commission, following a request lodged by the member State.  The regulations specify that:  "the 
Commission shall ensure that the safeguard measures adopted are cons istent with the general principles of the 
relevant rules of the World Trade Organization" (Article 7).  
116 The Commission may also authorize provisional measures on the grounds of exceptional 
circumstances for a maximum period of 90 days deductible from the derogation period.  The normal procedure 
for requesting derogation must be followed at the same time.  Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
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  financial intermediary, if the amount exceeds CFAF  10 million .  Foreign currency must be repatriated 
within one month of the settlement date specified in the contract with the foreign customer .117  
Repatriation becomes effective when the domiciling financial institution transfers the corresponding 
foreign currency to the BCEAO, via the operations account.  
117. The option of a simplified customs declaration, which may be final or subsequently 
regularized through a supplementary declaration, applies to goods for export as well as import.  The 
community framework defines the essential in formation that must be included in simplified 
declarations, as well as the conditions of eligibility of trade transactions (section  (2)(i)).  
(ii) Export duties and taxes  
118. WAEMU has not yet harmonized customs duties and taxes of equivalent effect levied on 
export s.  In the absence of such a framework, member States are not required to apply different 
treatment to goods of community origin compared with goods destined for other countries.  
(iii) Goods in transit  
119. According to the WAEMU Customs Code, goods in transit are tr ansported under customs 
control, with suspension of duties, charges and non -community prohibition measures (section  (2)(iv));  
provision is made for a security (guarantee) mechanism, including customs escort .118  The customs 
authorities fix the duration of t ransit and may impose an itinerary on carriers;  they are also 
responsible for establishing the forms of security that may be required.  
120. A WAEMU recommendation aimed at rationalizing port transit administrative procedures 
dates from 27  June 2002 .119  WAEMU me mber States were invited to set up national transport 
facilitation committees by 31  December  2002 and to ratify the Convention on Facilitation of 
International Maritime Traffic (FAL Convention of the International Maritime Organization), as well 
as the Int ernational Convention on the Simplification and Harmonization of Customs Procedures, 
known as the revised Kyoto Convention.  The governments of member States are also encouraged to 
open up the merchandise handling sector in ports to the private sector;  to  give priority to customs 
procedures based on information provided in advance;  and to establish a computerized link between 
the port authority and Customs in order to avoid duplication of formalities.  According to the 
information provided by the WAEMU Co mmission, national transport facilitation committees have 
been established in all member States;  a technical monitoring committee has also been set up at 
community level to speed up the elimination of non -tariff barriers.  In addition, WAEMU is in the 
process of installing juxtaposed control posts at the internal borders, in order to avoid duplication of 
formalities;  the establishment of a single entry point system (free circulation), allowing free 
movement of goods within the community market, is under c onsideration in the Commission.  
121. ECOWAS, which includes all the WAEMU countries, adop ted an Inter -State Road 
Transit  (TRIE) regime120 in 1982, but so far it has only been applied unevenly with respect to its 
fundamental principles.  The regime provides for a single customs document for road transit on 
approved vehicles and without load -breaking.  A security mechanism for TRIE operations throughout 
the journey is also provided for, following the principle of a single flat -rate payment (0.5 per cent of 
the c.i.f . value) at the point of departure;  the proceeds of the payments should be fairly distributed 
                                                      
117 This date should not, in principle, be later than 120 days after shipment of the goods.  
118 Maritime transport is excluded from transit.  
119 Recommendation No. 02/2002/CM/UEMOA of 27  June 2002.  
120 Convention A/P4/5/82 of 29  May 1982.  WT/TPR/S/266 /Rev.1  Trade Policy Review  
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  among the countries concerned by the transit .121  This security mechanism has not been implemented.  
In addition, the WAEMU Customs Code provides for only partial recognition of the 
TRIE  arrangements:  only road transit between the WAEMU area and the customs territory of an 
ECOWAS member State is governed by the provisions in force within ECOWAS.  According to the 
WAEMU Commission, this approach is justified by the fact that the Union is supposed to constitute a 
single customs territory.  At present, however, the payments levied as securities under the transit 
regime in WAEMU member countries are not harmonized.  Re -exports (outside the transit regime) of 
non-origina ting goods are also subject to import duties whenever th ey cross the border between 
two member States.  
(iv) Prohibitions, quantitative restrictions and licences  
122. Once adopted, the community approach to import prohibitions and licences should also apply 
to export  and re -export operations.  For the time being, there are no explicit community export 
prohibitions;  however, the list of goods barred from bonded warehouses (section  (2)(iv)) may apply 
to exports.  
(v) Free zone regime  
123. The WAEMU Customs Code specifies that go ods introduced into a free zone on the territory 
of a member State are in general exempted from import duties and taxes and are not subject to the 
normal customs control.  However, imports and exports under the free zone regime are carried out 
under the su pervision of the competent customs administration and must be covered by a detailed 
declaration .122  Goods thus introduced may remain for an unlimited duration, and are considered 
foreign to the Union.  
124. Goods from a free zone may be released for consumption i n the community area;  in 
principle, their eligibility for WAEMU -originating product status is subject to payment of the duties 
and charges payable on the imputs used in their manufacture .123  However, the procedures for 
implementing this provision have not yet been defined.  In the absence of a community implementing 
regulation, member States that have free zones have authorized the sale of part of their output on the 
domestic market, upon payment of the duties and charges applica ble to like products from 
other (non-WAEMU) countries.124 
(4) OTHER MEASURES  
(i) Competition and price control  
125. The regulation and treatment of anti -competitive practices within WAEMU take place at 
two levels.  Community law covers the following areas:  anti -competitive agreements, abuse of a 
dominant position;  State aid;  and practices attributable to member States .125  National legislative 
                                                      
121 Additional Convention A/SP/1/5/90 of 30  May 1990 establishing within the community a security 
mechanism for inter -State road transit operations (ECOWAS);  Agreement linking nati onal security deposits for 
inter-State road transit operations for goods within ECOWAS of 24  April  1998;  and Additional Agreement 
linking security deposits for inter -State road transit operations within ECOWAS of 22  March  2005.  
122 Regulation No.  14/2008/CM /UEMOA of 26  September  2008.  
123 Additional Protocol No.  I/2009/CCEG/UEMOA of 17  March  2009.  
124 OECD (2010).  
125 Regulation No.  2/2002/CM/UEMOA on anti -competitive practices in WAEMU;  Regulation 
No. 3/2002/CM/UEMOA on procedures applicable to understandings an d abuse of dominant positions:  Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
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  competence is limited to areas not regulated at Union level, such as unilateral practices of 
non-dominant enterprises and consumer protection.  There have be en some delays in the 
harmonization of the national and community competition regimes.  The transposition of the Directive 
on the definition of the powers of national bodies is still under way in some pre -existing legislative 
systems, including that of Côt e d'Ivoire.  Other member States, such as Guinea -Bissau, do not yet 
have a national competition framework.  
126. Community competition legislation prohibits any agreement or concerted practice between 
enterprises, including association decisions for the purpose or with the effect of restricting or 
distorting free competition within the Union.  Abuse of a dominant position held by one or more 
enterprises is likewise prohibited.  This prohibition also covers concentrations (mergers between 
previously independent co mpanies) that create or strengthen a dominant position .126  These provisions 
also apply to State -owned enterprises as well as companies to which WAEMU member States grant 
special and exclusive rights.  
127. The WAEMU Commission may grant individual (and conditiona l) exemptions if the 
anti-competitive practice helps to improve the production or distribution of goods or to promote 
technical or economic progress;  it may also define exemptions by category in the case of 
specialization agreements, research and developm ent agreements and technology transfer agreements.  
To date, the Commission has not yet enacted rules relating to exemptions by category;  no requests for 
individual exemptions have been submitted.  
128. At the procedural level, the community competition regime gives the WAEMU Commission 
not only the responsibility for taking decisions at first instance, but also an active role in the 
investigations and hence, to a large extent, the burden of proof .127  The national competition bodies 
have a general investigative f unction either at national initiative or at the Commission's express 
request .128  Hence, the Union's ability to tackle anti -competitive behaviour largely depends on the 
Commission's administrative resources;  a reorganization of the framework for cooperation  with 
national authorities, by granting the latter additional powers, could eventually be carried out.  In 
addition, the availability of an on line database on the legal precedents (case law) developed by the 
WEAMU Commission would contribute to better unde rstanding of competition matters by economic 
operators and the general public.  
129. In order to obtain exemption from the relevant provisions or negative clearance, it is 
necessary to notify the WAEMU Commission of any inter -enterprise agreement, association de cision 
or concerted practice.  The community framework does not provide for any systematic a priori control 
of concentration operations:  only those involving enterprises that already have a dominant position 
may be notified.  The Commission may initiate p roceedings ex officio or at the request of a natural or 
legal person for the purpose of penalizing anti -competitive practices.  It has the authority to order the 
                                                                                                                                                                     
Regulation No.  04/2002/CM/UEMOA on State aid within WAEMU and implementing procedures for 
Article  88(c) of the WAEMU Treaty;  and Directive No.  02/2002/CM/UEMOA on cooperation between the 
Commission and the national competit ion bodies of the WAEMU member States.  
126 In determining a dominant position, the Commission takes account of structural criteria (market 
shares;  barriers to entry (legislative and regulatory obstacles, obstacles related to the functioning of the market, 
obstacles deriving from the conduct of the enterprise);  financial power);  and conduct.  
127 The WAEMU Commission has sole competence for deciding cases involving anti -competitive 
practices likely to have a distorting effect on trade between member States, pr actices attributable to member 
States, and official aid.  In other areas governed by community law, the Commission also has sole competence 
both to carry out the investigations and to take decisions (Directive No.  02/2002/CM/UEMOA of 23  May 2002).  
128 Member  States also participate in the work of the Union's Advisory Committee on Competition.  WT/TPR/S/266 /Rev.1  Trade Policy Review  
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  operators concerned to cease their anti -competitive practices within a specified period, or to  impose 
special conditions on their activities.  It may also fine the enterprises concerned, under the supervision 
of the WAEMU Court of Justice.129 
130. As far as implementation is concerned, the Commission's interventions are few in 
number  (Table III.8), given the size of the economic area under its responsibility.  In order to make 
better use of its limited administrative resources and improve the detection rate of anti -competitive 
agreements, the Commission could establish a leniency and/or immunity programme for economic 
operators which report an undetected infringement or provide substantial evidence to facilitate an 
ongoing investigation.  In fact, the Commission's competition experts are called upon to intervene in 
the elimination of obstacles to intra -comm unity trade arising from the non -implementation of other 
Union frameworks, such as the regulation providing for mutual recognition  of national 
standards  (section  (2)(v)), which increases their workload.  The Commission also appears to favour 
the friendly s ettlement of disputes over the imposition of fines or other sanctions which could have a 
more marked disciplinary effect on anti -competitive behaviour.  Moreover, the interface between the 
Commission's powers and those of the national sectoral regulators r emains to be defined.  
Table III.8  
Implementation of the c ommunity competition regime, 2005 -2011 
 2005  2006  2007  2008  2009  2010  2011  
Total number of complaints/requests, including  2 0 1 0 0 0 0 
Requests for negative clearance 2 0 1 0 0 0 0 
Complaints/req uests from individuals  0 0 0 0 0 0 0 
Advisory opinions (in all fields)  .. .. .. .. .. .. .. 
Initiation of reviews and investigations, including  1 1 0 0 2 0 0 
Concentrations (mergers)  0 0 0 0 0 0 0 
Abuse of dominant position  0 0 0 0 0 0 0 
Anti-competit ive agreements  0 0 0 0 0 0 0 
Practices attributable to member States  1 1 0 0 2 0 0 
Reviews and investigations conducted, including  3 1 0 0 2 0 0 
Negative clearances  2 0 0 0 0 0 0 
Abuse of dominant position  0 0 0 0 0 0 0 
Anti-competitive agreements  0 0 0 0 0 0 0 
Practices attributable to member States  1 1 0 0 2 0 0 
Advisory opinions (in all fields)  .. .. .. .. .. .. .. 
Total amount of fines/pecuniary penalties  0 0 0 0 0 0 0 
Appeals (against Commission decisions), including  0 0 0 0 0 0 0 
Decisions reversed/modified on appeal  0 0 0 0 0 0 0 
.. Not available.  
Source : WAEMU Commission.  
131. Since early 2003, the policy on State aid within WAEMU has been governed by Article  88(c) 
of the Treaty and an implementing regulation .130  "Official aid" is defined as an y measure which:  
                                                      
129 The fines for infringement may range from CFAF 500,000 to CFAF 1  million.  The latter amount 
may be raised to 10 per cent of the assets or turnover in the previous bus iness year for each of the enterprises 
concerned.  In setting the amount of a fine, the Commission takes into consideration the seriousness and 
duration of the infringement.  Fines in the case of submission of false information to the Commission may not 
exceed CFAF 500,000.  Decisions to impose fines are not of a penal character.  Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 41 
 
 
  "(i) involves a direct or indirect cost or a loss of revenue for the State, its subdivisions or any public or 
private body that the State establishes or designates with a view to managing the aid;   and (ii) thus 
bestows an advantage on ce rtain enterprises or certain products".  Only "official aid liable to distort 
competition by favouring certain enterprises or certain products" is prohibited.  The prohibition of an 
official aid programme is determined, in principle, only after review by t he WAEMU Com mission.  
However, some official aid programmes are prohibited as a matter of course.  This is the case, for 
example, for aid contingent upon the results of exporting to the other member States or the use of 
domestic products rather than import s from other member States.  
132. Member States are required to notify the Commission of any new official aid programme so 
that it can be reviewed;  the Commission may also initiate proceedings ex officio when it possesses 
information concerning allegedly illega l aid.  If a review leads to a finding of illegality, the official aid 
programme must be scrapped.  In order to ensure compliance with the notification obligation, the 
WAEMU Commission has decided to carry out an annual survey of State aid;  any aid that h as not 
been notified becomes illegal.  
133. ECOWAS is also introducing a regulatory and institutional mechanism on competition.  To 
this end, Additional Acts131 were adopted in 2008, but are not yet being actually implemented.  
However, the allocation of responsib ilities and the procedures fo r cooperation between the 
WAEMU  Commission and ECOWAS regional competition authority remain to be defined.  
134. In addition, since 2009 the WAEMU Commission has been participating in the annual 
meeting of the International Competiti on Network.  A cooperation agreement has been signed with 
UNCTAD for capacity building in the Commission and the member States.  
(ii) Government procurement  
135. Some basic principles for government procurement within WAEMU were established by the 
Code of Transparenc y in the Management of Government Finance, adopted in 2000 .132  Under the 
Code, member States undertake to ensure that public contracts are executed "economically, 
transparently and effectively";  to guarantee freedom of access to the procurement process for  all 
candidates that meet the selection criteria;  and to encourage the p articipation of Union 
nationals  (Article  2-1-2).  The Code also stipulates that the results of all competitions must be 
published, as must the follow -up reports on contract execution.  
136. In addition to the Code, a community framework for govern ment procurement was adopted 
in 2005 for the purpose of harmonizing national regimes and opening them up to competition within 
WAEMU .133  The provisions of the WAEMU directives concern the award, exec ution and regulation 
of public contracts and the award of public service concessions .134  The directives also define the 
powers and procedures of national authorities;  the community framework provides for the separation 
of control and regulatory functions a nd contains provisions on sanctions and non -jurisdictional 
application for review.  However, the member States retain autonomous responsibility for defining 
                                                                                                                                                                     
130 Regulation No.  04/2002/CM/ UEMOA of 23  May 2002.  
131 Additional Acts A/SA.1/06/08 and A/SA.2/06/08 of 19  December  2008 establishing the community 
competition rules and ECOWAS regio nal competition authority.  Viewed at:  
http://www.comm.ecowas.int/dept/stand.php?id=i_i1_act_add&lang=en.  
132 Directive No.  02/2000/CM/UEMOA of 29  June 2000.  
133 Directives No.  04/2005/CM/UEMOA and No.  05/2005/CM/UEMOA of 9  December  2005.  
134 External financing  contracts are subject to the community rules in so far as they are not contrary to 
the provisions of the financing agreements.  Government procurement relating to national security is excluded.  WT/TPR/S/266 /Rev.1  Trade Policy Review  
Page 42 
 
 
  national public procurement thresholds, which differ from community thresholds in respect of the 
publication of tender notices.  
137. The community framework recognizes two principal methods of awarding contracts - 
invitation to tender and direct negotiation - but makes it clear that "open invitation to tender shall be 
the rule;  recourse to any other method of awarding contracts must be exceptional, justified by the 
contracting authority and previously authorized by the administrative entity responsible for 
supervising government procurement" (Article 28).  However, contracts for the provision of 
intellectual  services may be negotiated by consultation.  The framework lays down an obligation to 
notify the WAEMU Commission in order to ensure publicity at subregional level.  The community 
thresholds defined for this purpose, and the mechanism and regional system for public procurement 
management, have not yet been the subject of a decision by the WAEMU Commission and are 
therefore not yet operational.  Any discrimination against nationals of WAEMU member States is 
prohibited.  Moreover, a preference (not exceeding  15 per cent of the amount of the bid) has been 
introduced in favour of any bid submitted by a community enterprise, in place of preferences for 
nationals.135 
138. Côte d'Ivoire, Guinea -Bissau and Togo, like all the other WAEMU countries, are not parties 
to the W TO Plurilateral Agreement on Government Procurement and do not have observer status in 
the WTO Committee on Government Procurement.  According to the WAEMU Commission, no 
action is envisaged in this respect at community level for the time being.  
139. By the end  of 2007, all the member States should have transposed the community provisions 
on government  procurement into their respective national codes;  to date, only Guinea -Bissau has not 
yet adopted a national code.  At the regional level, the Regional Gov ernmen t Procurement 
Observatory  (ORMP) has been set up to monitor and assess the quality and performance of the 
national system.  A study has been carried out on the definition of the financing conditions of the 
National Procurement Regulatory Authorities (ARMP) .  Moreover, a study is under way to harmonize 
the working methods of the ARMP, which currently exhibit a number of inconsistencies in terms of 
both their constitution and their practices.  
(iii) Protection of intellectual property rights  
140. All the WAEMU countries,  including Cote d'Ivoire, Guinea -Bissau and Togo, are signatories 
to the Bangui Agreement (1977) introducing a uniform law and creating a common industrial property 
office, the African Intellectual Property Organization (OAPI) .136  The various intellectual p roperty 
subject -matters covered by the Agreement are governed by annexes which have the status of national 
law for each of the member States.  
141. The Bangui Agreement, as revised in February  1999, has been in force since 
28 February  2002;  at that date, its sc ope related to:  patents (Annex I), utility models (Annex II), 
trademarks and service marks (Annex III), industrial designs (Annex IV), trade names (Annex V), 
geographical indications (Annex VI), copyrights and related rights  (Annex VII), and protection 
                                                      
135 The winner of a government procurement contact may not subc ontract more than 40 per cent of its 
total value.  However, bidders that undertake to subcontract at least 30 per cent of the total of the contract to a 
national enterprise may benefit from a preference margin (not exceeding 5 per cent) in addition to the 
community preference.  
136 The other parties to the Bangui Agreement are Benin, Burkina Faso, Cameroon, Central African 
Republic, Chad, Congo, Equatorial Guinea, Gabon, Guinea, Mali, Mauritania, Niger and Senegal.  Viewed at:  
http://www.oapi.int/index.php/en /aipo/etats -membres.  Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 43 
 
 
  against unfair competition (Annex VIII).  Annex X on plant varieties, for which patents are required 
pursuant to Article 27 of the WTO TRIPS Agreement, entered into force on 1 January  2006.  The 
OAPI  Administrative Council has postponed the entry into force of Annex IX on 
layout -designs  (topographies) of integrated circuits, which must be protected under Article 35 of the 
TRIPS  Agreement, because of a lack of skills needed to process applications for protection.  The 
revised Bangui Agreement (1999) has been n otified to the WTO and was examined by the 
TRIPS  Council at its session on 27 and 2 8 November  2001.137  Terms of protection established by the 
Agreement are defined in accordance with the WTO TRIPS Agreement (Table III.9).  
Table III.9  
Subjects and terms of p rotection under the Bangui Agreement (1999)  
Agreement  Bangui Agreement (1999)  
Patents  20 years  
Utility models  10 years  
Trademarks and service marks  10 years, renewable every 10 years  
Industrial designs  5 years  
Trade names  10 years, renewable every 10 years  
Appellations of origin  n.a. 
Literary and artistic property  ... 
Copyright  Lifetime of the author + 70 years  
Films, radio and audiovisual programmes  70 years  
Photographic works  25 years  
Related rights for performances  50 years  
Related rights fo r phonograms  50 years  
Related rights for radio broadcasts  25 years  
Layout -designs (topographies) of integrated circuitsa 10 years  
Protection of plant varieties  25 years  
… Not available.  
n.a. Not applicable.  
a The revised Bangui Agreement is not in forc e. 
Source : WTO Secretariat.  
142. In principle, the revised Bangui Agreement (1999) does not authorize parallel imports with 
regard to patents .138  However, ex officio licences may be granted in cases of vital interest to the 
national economy, public health or nat ional defence.139 
143. In each of the member States, the OAPI serves as the national industrial property service and 
provides a common system of administrative procedures for registering the relevant rights.  For an 
applicant resident in a member country, the pro cedure for obtaining a title begins with the filing of an 
application and supporting documents with the National Liaison Structure (SNL).  The issuing of a 
title by OAPI (in relation to an application originating with an applicant domiciled in one of its 
member countries, or internationally under an agreement or treaty) automatically gives rise to rights 
valid in all of the member States.  
                                                      
137 WTO document IP/Q/GAB/1, IP/Q2/GAB/1, IP/Q3/GAB/1, IP/Q4/GAB/1 of 18  May 2004.  
138 Annex I (Article 7) of the revised Bangui Agreement (1999).  
139 Article 56 of the revised Bangui Agreement (1999).  WT/TPR/S/266 /Rev.1  Trade Policy Review  
Page 44 
 
 
  144. The revised Bangui Agreement (1999) contains provisions concerning the protection of 
intellectual property rights, the i mplementation of which is the responsibility of the national 
authorities.  A communication plan is currently under study within OAPI with a view to enhancing the 
impact of awareness -raising efforts, which are often inadequate at the national level.  Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 45 
 
 
  IV. COMMON  TRADE POLICIES AND PRACTICES BY SECTOR  
(1) AGRICULTURAL , FORESTRY AND  LIVESTOCK PRODUCTS  
145. In all West African countries, agriculture, including livestock breeding, fishing and forestry, 
is the main economic activity.  Nevertheless, with the exception of Côte d 'Ivoire, until recently their 
respective governments did not attach sufficient importance to developing an agricultural policy that 
would substantially increase production and productivity, hence the lack of progress in terms of food 
security, revenue and living conditions for the rural population.  Since the Maputo Declaration 
in 2003, however, agricultural growth has been declared an objective, although it only really started to 
be targeted in 2008 when soaring food prices on global markets highlighted th e strong dependence of 
many African countries on imports of food products.  
146. The measures adopted since 2007 -2008 to boost agricultural growth have mainly consisted of 
distributing subsidized seeds and fertilizer and, to a lesser extent, equipment.  The prin cipal measures 
taken at the border have been exemption from customs duty and VAT at importation in order to 
facilitate imports of basic food products or inputs.  In Côte d'Ivoire, producers in export subsectors 
also receive support, advice and assistance.  
(i) Agricultural policies in ECOWAS and NEPAD  
147. Faced with the challenge of guaranteeing the food security of their populations, in Maputo 
in 2003 African Heads of State undertook to set aside at least 10 per cent of their national budgets for 
agriculture, with the aim of achieving annual agricultural growth of 6 per cent.  This commitment is 
set out in the Comprehensive Africa Agriculture Development Programme (CAADP), the agricultural 
component of the New Partnership for Africa 's Development (NEPAD).  In 2005, ECOWAS 
published its Regional Agricultural Policy for West Africa - ECOWAP140, whose main objective is to 
guarantee food security for a population that is expected to double between 2005 and 2030.  
In addition to policy planning and action programmes, ECOWAS  is also actively engaged in 
organizing workshops and forums for discussion and exchange of views.  
148. In the area of planning, ECOWAS supports the introduction of the CAADP in each member 
country.  It determines, in particular, a regional framework for planni ng national agricultural 
investment programmes (NAIPs) developed at the regional level .141  The principle underlying the 
NAIPs is to define activities for development to reduce poverty.  This definition required an in -depth 
analysis of the growth trend in th e economy in general and in the agricultural sector in particular.  
For this purpose, the methodological approach adopted comprised four stages:  (i)  the diagnosis and 
analysis of the performance of current and recent programmes;  (ii)  modelling to identif y the sources 
of growth and financing required in order to achieve the growth targets;  (iii)  preparation of 
investment programmes to promote the sector 's development;  and (iv)  the drafting and signature of a 
pact in the course of a round table with techn ical and financial partners.  Trade, notably international 
trade, was not at the forefront of these considerations.  
149. With regard to international trade, ECOWAS negotiates EPAs with the European Union 
(Chapter II(4)), convinced of the need to give domestic i ndustries in member countries greater 
protection.  Accordingly, in January  2008, the Heads of State of ECOWAS member countries decided 
to introduce a "fifth" MFN tariff band, at a rate of 35  per cent.  This rate is to apply to a list of 
                                                      
140 Viewed at:  http://www.comm.ecowas.in t/dept/d/d1/fr/documents/1 -Politiques%20_agricoles/  
ECOWAP/Decision_adoption_politique2005.pdf.  
141 Online information from ECOWAS.  Viewed at:  http://www.ecowas.int/.  WT/TPR/S/266 /Rev.1  Trade Policy Review  
Page 46 
 
 
  "sensitive " goods, consisting mainly of domestic agri -food products.  In March  2012, negotiations 
were still under way to define the goods to be included in this list.  
(ii) Agricultural policies within WAEMU  
150. Efforts are continuing within WAEMU for effective coordination of agricu ltural policy 
objectives and instruments and to facilitate trade in agricultural products.  WAEMU has laid particular 
emphasis on the link between combating poverty and developing trade, and is striving to introduce 
measures to eliminate the many regulator y barriers (various charges, rules of origin, standards, 
approvals, restrictions on cross -border transhumance), as well as informal obstacles (illegal road 
blocks, cutting off roads, etc.) to the free intra -community movement of agricultural products.  The se 
obstacles indeed limit the development of regional markets for such products and hence opportunities 
to increase income.  
151. The principal WAEMU legislation for agriculture, including livestock -raising, fishing and 
forestry, dates from 2001142:  the Union Agr icultural Policy (PAU) gives a leading role to deepening 
the agricultural common market and integrating the region 's agriculture into the regional and global 
markets.  The PAU 's objective is to make a sustainable contribution to meeting the population 's food 
needs, to its economic and social development and to reducing poverty.  
152. The PAU had been awaiting its principal financing tool since 2006:  the Regional Agricultural 
Development Fund (FRDA), intended to finance regional upgrading projects .143  The FRDA has  been 
operating since 2011, with a forward budget of over CFAF  11 billion  (€16.7  million ).  Infrastructure 
(storage, cattle markets, abattoirs) and animal health (Newcastle disease and contagious bovine 
pleuro -pneumonia (CBPP)) have been the first benefici aries.  
153. In 2007, the WAEMU Commission identified five priority subsectors:  rice, livestock and 
meat, poultry, maize and cotton.  A master plan to raise the competitiveness of these subsectors was 
adopted by the WAEMU Council of Ministers in 2007 .144  In orde r to make this master plan 
operational and ensure that it is implemented under the best possible conditions, the WAEMU 
Commission conducted two studies which resulted in the preparation of management models, 
although these have not yet been implemented.  
154. With respect to international trade, the PAU provides for a coordination, information and 
decision -making support body for the international trade negotiations on agriculture.  
WAEMU  members have already worked out a number of joint negotiating positions on agriculture at 
various WTO ministerial conferences .145  With regard to tariff protection, local products are generally 
protected from competition from imports by the highest CET rate, i.e. 20  per cent, plus other the taxes 
levied by customs, which add 2.5 pe rcentage points to the CET (Chapter III(2)).  MFN imports146 may 
                                                      
142 Additional Act No. 03/2001 adopting the WAEMU agricultural policy.  Viewed at:  http:// www. 
uemoa.int/actes/2001/acte_additionnel_03_2001.htm.  See also Decision No. 05/99/CM/UEMOA adopting the 
special regional programme for food security in WAEMU member States (PSRSA/WAEMU).  
143 Additional Act No. 03/2006.  The criteria for intervention, orga nization and operation of the FRDA 
are determined in Regulation No. 06/2006/CM/UEMOA.  
144 See Regulation No. 12/2007/CM/UEMOA on the creation and operating procedures of the regional 
consultative committee for the agricultural subsectors within WAEMU;  and R egulation 
No. 06/2007/CM/UEMOA adopting the master plan for priority agricultural subsectors within the WAEMU 
area.  
145 Online information from WAEMU.  Viewed at:  http://www.uemoa.int.  
146 Fish and fish -based products are excluded from the scope of the TCI.  Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 47 
 
 
  be subject to a special import tax (TCI) of 10  per cent, which is temporary and applied at the national 
level (Chapter III(2)) and, in practice, is generally applied to agricultural imports.147 
155. Among members of WAEMU (and ECOWAS), in principle local agricultural products have 
entered completely free of duties and taxes since July 1996 (Chapter III(2)) .148  According to a 
number of observers, however, the situation on the ground is different and prac tical application of this 
legislative framework remains a challenge.  One of the main barriers is the questioning of community 
origin of goods by customs officials at border posts.  This is compounded by illegal quantitative 
restrictions, unwarranted contr ols, long and repetitive formalities at borders, etc.  T o remedy these 
constraints, WAEMU members are gradually implementing trade facilitation programmes, including 
for road transport and transit, together with a Single Window and juxtaposed border contro l posts 
(on the borders of two member States), grouping all the police and customs services.  
(iii) Reform of property law and foreign direct investment  
156. Aware that land is capital for agriculture and that security of land tenure to a large extent 
conditions acces s to financing for agricultural activities, countries in the region have, to varying 
degrees, undertaken to reform customary law and the provisional concession systems that are still 
typical of a large number of legislative frameworks in the region.  This process is only in the early 
stages, however, and lacks financing.  Making land tenure more secure and using it as collateral 
would nevertheless help many farms to obtain financing, whereas the absence of title deeds currently 
limits access to financing.  
157. With financing from the World Bank and technical support from the Rural Hub, in 2005 the 
Commission carried out a study on rural land tenure, updating it in 2009.  It plans to set up a regional 
monitoring centre for rural land tenure, with support from the AFD.  
(iv) Coffee and cocoa  
158. Côte d'Ivoire and Togo belong to the International Coffee Organization (ICO), which 
constitutes a forum for exchange of views, consultation, statistical and analytical monitoring, for 
exporting and importing countries which account fo r 97 per cent of production and over 80 per cent of 
global consumption of coffee .149  The latest International Coffee Agreement dates from 2007.  
Côte  d'Ivoire and Togo also belong to the International Cocoa Organization (ICCO), established in 
London in 1973 .  The 2001 International Cocoa Agreement has recently been replaced by the 2010 
International Cocoa Agreement, published under the auspices of UNCTAD .150  According to the 
ICCO, the new Agreement, which will come into force in October  2012, will improve the  procedures 
for developing, approving and following up projects and will give the Consultative Board on the 
World Cocoa Economy a greater role to play, while at the same time improving its market survey 
functions.  
                                                      
147 Regulation No. 6/99/CM/UEMOA of 1 7 September  1999.  The TCI appears to be currently imposed 
on imports of bovine meat;  poultry meat and edible offal of HS No. 01.05;  condensed milk;  potatoes;  onions;  
bananas;  maize;  rice;  sorghum;  millet;  wheat flour;  unrefined vegetable oils;  refined vegetable oils;   sugar;  
tomato concentrate;  cigarettes and cigarillos;  and fruit juice.  
148 Online information from WAEMU.  Viewed at:  http://www.uemoa.int/uemoa/historique.htm.  
149 Viewed at:  http://eur -lex.euro pa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2008:186.0013:0029:  
EN:PDF;  and http://www.ico.org/ . 
150 Viewed at:  http://www.icco.org/pdf/agree10english.pdf . WT/TPR/S/266 /Rev.1  Trade Policy Review  
Page 48 
 
 
  159. The trade measures applied to trade in cof fee and cocoa by Côte d 'Ivoire and Togo are set out 
in the Annexes because they are specific to each country.  Overall, the comparison shows that 
producer prices are much higher in Togo than in Côte d'Ivoire (Table IV.1).  Between 2000 and 2010, 
there was a striking increase in cocoa production in Togo, whereas coffee production has only shown 
a marked increase since 2008.  
Table IV.1  
Indicators for coffee and cocoa production and trade, 1990, 1995, 2000, 2005 and 2008 -2010  
 1990  1995  2000  2005  2008  2009  2010 
Cocoa         
Côte  d'Ivoire         
Production (tonnes)  807,501  1,120,000  1,401,100  1,360,000  1,382,440  1,223,150  1,242,300  
Share of total production (%)  31.9 37.4 41.5 33.9 32.7 29.5 29.4 
Value of exports (€  thousand s) 563,951  812,654  914,714  1,187, 413 1,202,040  1,861,127  1,880,150  
Producer price (CFAF/kg)  .. 320 313 329 355 401 .. 
Togo         
Production (tonnes)  6,814  6,000  6,600  53,000  111,000  105,000  101,500  
Share of total production (%)  0.3 0.2 0.2 1.3 2.6 2.5 2.4 
Value of exports (€  thousan ds) 11,924  4,583  5,061  16,206  151,787  204,675   
Producer price (CFAF/kg)  .. 550 385 1,112  1,323  1,340  .. 
Coffee         
Côte  d'Ivoire         
Production (tonnes)  285,164  194,968  380,000  230,000  173,118  142,945  100,000  
Share of total production (%)  4.7 3.5 5.0 3.1 2.1 1.7 1.2 
Value of exports (€  thousand s) 187,784  259,430  264,068  55,840  90,789  96,323  128,774  
Producer price (CFAF/kg)  .. 700 318 250 518 592 .. 
Togo         
Production (tonnes)  12,800  12,080  15,200  7,200  8,280  12,240  15,000  
Share of total production (%)  0.2 0.2 0.2 0.1 0.1 0.1 0.2 
Value of exports (€  thousand s) 13,985  15,952  12,440  3,464  16,450  3,770  4,069  
Producer price (CFAF/kg)  .. 650 350 255 246 249 .. 
.. Not available.  
Source : FAOStat (date accessed:  January  2012).  
(v) Cotton  
160. There has been a sharp decline i n cotton production in Côte d'Ivoire and Togo over the past 
decade (Table IV.2).  In Côte d 'Ivoire, the highest levels of production were recorded in 1999 
(177,000 tonnes) and in 2002 (172,000 tonnes).  Production fell in 2006.  In Togo, there was a 
virtua lly constant increase in cotton production between 1990 (41,000 tonnes) and 2004 
(72,000  tonnes), before it collapsed from 2005 onwards (27,000 tonnes) up to 2009, since when it has 
recovered.  The national trade measures taken in this sector are described  in the respective Annexes.  Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 49 
 
 
  Table IV.2  
Indicators for production of cotton lint, 1990, 1995, 2000, 2005 and 2007 -2010  
 1995  2000  2005  2007  2008  2009  2010  
Côte  d'Ivoire         
Production (tonnes)  92,757  122,518  116,530  52,415  53,145  76,110  96,475  
Share o f total production (%)  0.47 0.96 0.57 0.25 0.22 0.25 0.34 
Value of exports (€  thousand s) 105,775  160,129  112,517  71,414  54,643  48,767  94,965  
Producer price (CFAF/kg)  364 210 140 150 185 205 .. 
Guinea -Bissau         
Production (tonnes)  1,000  1,086  1,947  2,000  1,653  1,752  1,500  
Share of total production (%)  0.01 0.01 0.01 0.01 0.01 0.01 0.01 
Value of exports (€  thousand s) 986 1,299  191 174 162 171 .. 
Producer price (CFAF/kg)  .. .. .. .. .. .. .. 
Togo         
Production (tonnes)  23,593  48,740  27,127  19,947  13,137  11,634  17,640  
Share of total production (%)  0.21 0.26 0.12 0.09 0.06 0.06 0.05 
Value of exports (€  thousand s) 68,971  26,022  21,496  18,301  15,088  15,910  13,544  
Producer price (CFAF/kg)  170 200 150 60 160 175 185 
.. Not available.  
Source : FAOStat (date accessed:  January  2012);  Intercoton and Nouvelle soci été cotonnière du Togo.  
161. As mentioned above, since 2007 cotton has been one of the five priority subsectors of 
WAEMU 's PAU.  A master plan to improve the competitiveness of these subsectors was adopted by 
the WAEMU Council of Ministers in 2007.  Global cott on prices ha ve tended to fall over the 
past 15 years, with sharp variations during the period 2010 -2011 (Chart IV.1).  Fluctuations in cotton 
prices are, in general, determined by supply and demand on the market.  Other factors which 
contribute to a lesser  extent are competition from synthetic fibres, rising world output of cotton, 
production or export subsidies by certain countries when prices fall (see below), and decreasing 
production costs in several countries thanks to the use of genetically modified s eeds.  The 
three  countries ' cotton lint export earnings also depend on euro/US dollar exchange rate trends as the 
CFA  franc is pegged to the euro and trading in cotton is essentially in United States dollars.  
162. As mentioned when their trade policies were rev iewed in 2010, three WAEMU members, 
namely Benin, Burkina Faso and Mali (which, together with Chad, compose the C -4), consider that 
the support given to cotton producers by some WTO Members creates distortions in international 
markets.  Confronted with thi s state of affairs, in 2003 these four countries adopted a common 
position under the Sectoral Initiative in Favour of Cotton .151  They primarily request WTO Members 
that use domestic production support measures and export subsidies for cotton to remove them and to 
give duty - and quota -free access for cotton exports from least developed countries (LDCs) as of the 
start of the implementation period.  In December  2011, the Ministe rs responsible for trade in 
the C-4 countries once again appealed to WTO Members to  make practical and tangible progress on 
the cotton issue.  
 
 
 
                                                      
151 WTO document TN/AG/GEN/4 of 1 6 May 2003. WT/TPR/S/266 /Rev.1  Trade Policy Review  
Page 50 
 
 
  
02004006008001,0001,200
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011Chart IV.1
Global cotton pricesa, January 1990 -October 2011
a
Source :"A" index.  For details of the estimate of this index see the website of Cotlook, Ltd. 
National Cotton Council of America.  Viewed at:  http://www.cotton.org/econ/prices/monthly.cfm. (December 2011).CFAF/lb 
 
(vi) Cashew nuts  
163. All three countries produce cashew nuts (Table IV.3).  While this crop is the only agricultural 
export of Guinea -Bissau, Côte d 'Ivoire is one of the leading global exporters (afte r Viet Nam, India, 
Nigeria and Brazil).  The national trade measures concerning this sector are described in the 
respective Annexes for the two countries.  Producer prices are shown in Table IV.3.  
Table IV.3  
Principal indicators for production of cashew nu ts, 1990, 1995, 2000 and  2005 -2010  
 1990  1995  2000  2005  2006  2007  2008  2009  2010a 
Côte  d'Ivoire           
Production (tonnes)  6,500  39,400  63,380  185,000  235,000  280,000  330,000  350,000  370,000  
Share of total production (%)  0.9 3.5 3.3 5.8 6.7 7.6 8.4 10.2 10.3 
Value of exports (€  thousand s) 3,162  14,477  45,101  79,475  72,579  74,288  117,150  122,156  234,539  
Producer price (CFAF/kg)  .. 190 350 177 175 100 95 80 .. 
Guinea -Bissau           
Production (tonnes)  30,000  29,007  72,725  89,000  95,000  98,000  81,00 0 64,653  91,100  
Share of total production (%)  4.1 2.6 3.7 2.8 2.7 2.7 2.1 1.9 2.5 
Value of exports (€  thousand s) 9,113  15,191  53,053  69,072  35,207  39,891  64,650  72,393  .. 
Producer price (CFAF/kg)  .. .. 300 250 100 150 300 186 273 
Togo           
Product ion (tonnes)  587 750 320 616 700 650 700 559 790 
Share of total production (%)  0.08 0.07 0.02 0.02 0.02 0.02 0.02 0.02 0.02 
Value of exports (€  thousand s) 186 115 0 14 506 11 10 17 235 
.. Not available.  
a Export value (2010);  Côte  d'Ivoire - Comtrade.  Togo - Government data.  
Source : FAOStat (date accessed:  January  2012).  Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 51 
 
 
  (vii) Forestry products  
164. WAEMU currently has no common regulations for forestry products.  Nevertheless, in 2008 a 
common policy to improve the environment was adopted (Chapter III(3)).  Of the three countries, 
only Côte d 'Ivoire has an internationally active timber industry (Annex on Côte d 'Ivoire).  
(viii) Livestock products  
165. There is little production of animals in the three countries and, moreover, there has been no 
notable increase since 2005 (Ta ble IV.4).  In the three countries, the authorities have recognized that 
the animal production subsectors have been greatly neglected over the past decade in favour of 
commercial crops.  The per capita production of bovine animal products (meat, milk) is m uch higher 
in Guinea -Bissau than in the two other countries.  
Table IV.4  
Animal production, 2005 -2010  
(Tonnes)  
 2005  2006  2007  2008  2009  2010  Per capita 
production 
(2009, kg)  
Côte  d'Ivoire         
Bovine meat  29,612  31,145  28,928  30,678  33,558  35,000  1.8 
Poultry meat  22,521  22,346  22,576  22,786  23,388  24,000  1.2 
Eggs in the shell (millions)  580 560 500 608 600 640 32.4a 
Cow milk, whole, fresh  29,265  29,850  26,473  30,447  31,148  32,000  1.6 
Meat of goats and sheep  8,602  8,768  6,436  9,633  9,312  11,519  0.6 
Guinea -Bissau         
Bovine meat  5,247  5,346  5,445  6,652  6,149  6,353  4.2 
Poultry meat  1,477  1,540  1,582  1,593  1,638  1,638  1.1 
Eggs in the shell (millions)  23.5 25 26 27 28 28 18.5a 
Cow milk, whole, fresh  14,450  14,960  15,615  16,303  16,867  17,340  11.4 
Meat of goats and sheep  1,716  1,827  1,966  2,097  2,207  2,338  1.5 
Togo         
Bovine meat  8,200  8,325  8,531  8,531  8,531  8,531  1.4 
Poultry meat  17,600  19,040  20,560  20,136  25,976  28,400  4.7 
Eggs in the shell (millions)  160 145 161 174 185 185 30.7a 
Cow m ilk, whole, fresh  9,023  9,293  9,585  9,900  10,206  10,485  1.7 
Meat of goats and sheep  7,787  7,942  8,062  8,204  8,339  8,339  1.4 
a Number of eggs.  
Source : FAOStat (date accessed:  April  2012).  
166. All three countries import livestock and animal products, particul arly from Burkina Faso, 
Mali, and other WAEMU Sahel countries.  The traditional livestock -raising methods that still exist in 
the Sahel countries are largely based on transhumance, including transhumance across national 
borders, which is significantly impa ired by the abusive taxation at the Union 's internal borders.  
This is an encouragement to informal trade and makes it difficult to impose health controls.  
The Confederation of National Livestock/Meat Federations of WAEMU member WT/TPR/S/266 /Rev.1  Trade Policy Review  
Page 52 
 
 
  countries  (COFENAVI) is wo rking to remove these obstacles, with the technical and financial support 
of the Agribusiness and Trade Promotion (ATP) subregional programme.152 
167. The Commission has introduced programmes to improve animal production in its member 
States, including harmonizat ion of the legislation on veterinary pharmaceuticals.  The texts adopted 
by the Council of Ministers include Directive No. 7/2006/CM/UEMOA, which provides for the 
following :  control of the import and movement of veterinary medicines within the Union ;  their 
marketing ;  and control of the criteria for opening up and operating facilities for the manufacture, 
possession for commercial purposes, import and retail and wholesale distribution of veterinary 
medicines.  This Directive is not yet effectively applied  by all States.  
(2) FISHERIES PRODUCTS  
(i) Overview  
168. Table IV.5 provides some statistics on the fisheries products sector in Côte d 'Ivoire, 
Guinea -Bissau  and Togo.  In general, the small -scale or industrial fishing fleets in the three countries 
receive little or no  support from their governments.  The trade in fisheries products is described in the 
respective Annexes.  
Table IV.5  
Indicators for the fisheries sector, WAEMU coastal countries  
Indicator  Year  Benin  Côte  d'Ivoire  Guinea -Bissau  Senegal  Togo  
EEZ (km2)  33,221 176,254  123,725  158,861  12,045  
Length of coastline (km)   120 515 280 531 60 
Catches of fish, crustaceans, cephalopods  
(thousands of tonnes)  2001  0.3 80 12 431 23 
2005  0.4 43 18 422 28 
2009  0.4 48 12 459 27 
2010  .. .. .. .. .. 
Impo rts (€  million s) 2009  20.0 254.5  1.1 0.8 7 
Exports (€  million s) 2009  0.1 119.2  2.2 169.9  4 
Per capita consumption of fisheries products  
(kg/inh/year)  2007  7.8 12.3 1.2 24.3 7.0 
.. Not available.  
Source:  FAOStat, viewed at:  http://ftp.fao.org/FI/STAT/su mmary/default.htm;  and information provided by the authorities 
of Côte  d'Ivoire, Guinea -Bissau and Togo.  
169. With the exception of the fish going to tuna -processing factories in Côte d 'Ivoire, most of the 
catches from West African waters are offloaded in Euro pe, either from European vessels returning 
from their fishing voyages or from cargo ships that have transhipped the catch from vessels that stay 
in the zone.  This is above all a reflection of the more profitable prices on European markets and the 
vertical  integration of the production process, which involves fishing by European vessels and 
packaging and processing in factories in southern Europe.  The profit lost when selling fishing 
licences allowing offloading and/or processing of catches abroad is today  a concern for the national 
authorities.  
                                                      
152 ATP is a project financed by the United States Government t hrough USAID ;  its objective is to 
increase the volume and value of intra -regional trade in agricultural products in West Africa.  Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 53 
 
 
  170. Non-conformity with the European Union 's health regulations is one of the main constraints 
on exports.  Since October  2008, around a dozen Ivorian processing factories have appeared on the 
list of facilities authori zed to market their products on EU markets .153  In the case of Togo, since 
December  2009 the list has only included one factory processing rock lobster .154  For the moment, 
Guinea -Bissau has no access to the European Union market for its fisheries products.  
171. Fisheries and aquaculture occupy a strategic place in the economy of WAEMU member 
countries as regards both revenue and food security.155  There is a major risk of over -fishing (legal or 
illegal) in the region's fisheries and this constitutes a threat to both food security and the balance of 
the marine ecology.  Cod fishing in Canada in the early 1990s provided a prime example of the 
devastating and very long -term impact of over -fishing and how difficult it is to estimate.  Observers 
have therefore recommended an overall change in the perception of the marine environment if these 
countries want to continue benefiting from their fisheries resources in the future.156 
(ii) Community measures  
172. In 2007, WAEMU members adopted a programme for the development of fishing and 
aquaculture (Table IV.6), whose aim is to harmonize policies and legislation ;  evaluate fisheries 
stocks within WAEMU ;  collect statistical data and create a regional database ;  define a regional 
strategy for negotiating fisheries agreements and the regulatio n of licensing conditions for Union 
member States and for non -WAEMU countries ;  and support for fisheries monitoring, control and 
surveillance services in the five coastal countries, together with development of intra -community 
trade in such products.157 
                                                      
153 Online information from the European Union.  Viewed at:  https://webgate.ec.europa.eu/sanco/ 
traces/output/listsPerCountry_e n.htm#.  
154 Ibid. 
155 An assessment of agricultural information needs in African, Caribbean and Pacific (ACP) States, 
West Africa, case study:  Guinea -Bissau, Final Report, prepared by Maria José Moura Araújo on behalf of the 
Technical Centre for Agricultural and Rural Cooperation (CTA), Project No. 4-7-41-207-5/f, 27/07/2006.  
Viewed at:  http://www.anancy.net/documents/file_en/Rapport_Final_Guinee -Bissau_15.12.pdf.  See also:  
http://www.ec0d.org/ataoecd/38/51/41642482.pdf.  
156 "Accords de pêche et libéralisati on du commerce international:  Le cas de la Guinée -Bissau ", 
Pierre  Failler, Balde Bjibril, Hugo Vieira, Virginia Pires Correia, Victorino Nahada.  See also the Centre for the 
Economics and Management of Aquatic Resources (CEMARE), Department of Economics, University of 
Portsmouth ;  and the Centre for Applied Fisheries Research (CIPA), Bissau, Guinea -Bissau.  Viewed at:  
http://www.accordsdepeche.com/fichiers/docs/ bibli_08/738.pdf.  
157 Viewed at: http://www.uemoa.int/Documents/Actes/Annexe_Reglement05_plan_co ncerte_  
peches.pdf.  WT/TPR/S/266 /Rev.1  Trade Policy Review  
Page 54 
 
 
  Table IV.6  
WAEMU laws and regulations  on trade in fisheries products  
Legislation  Subject  Website  
Regulation No.  05/2007/CM/UEMOA  Agreed management plan for fishin g and aquaculture 
within WAEMU - action programme  http://www.uemoa.int/Documents/
Actes/Annexe_R eglement05_ 
plan_concerte_peches.pdf  
Regulation No.  04/2007/CM/UEMOA  Regional framework for consultation on the 
harmonization of policies and legislation of WAEMU 
member States on fishing and aquaculture  http://www.uemoa.int/Documents/
Actes/Reglement_04_p ortant_crea
tion_comite_harmonisation_politi
ques_et_legislations.pdf  
Draft Regulations on the common regime 
for sustainable management of fisheries 
resources in WAEMU member States  General fisheries regulations, including:  introduction 
of a suitable frame work for the sustainable exploitation 
and conservation of fisheries resources;  regulation of 
access to fisheries resources;  regulation of aquaculture 
activities;  development of fisheries products (health 
regulations, import, export of fisheries products );  
introduction of a regional cooperation scheme for 
scientific research and collection of statistical data on 
fishing;  restoration of degraded ecosystems  Being adopted  
Draft Decision creating a regional 
consultative committee for negotiation of 
fisheri es agreements  Negotiation of fisheries agreements and management 
of shared fisheries resources.  Establishment of a 
regional strategy for consultation and coordination of 
negotiations on fisheries agreements and contribution 
to the development of the fishe ries sector in the Union  
Introduction of a regional structure to provide support 
for international and regional negotiations on fisheries 
agreements, composed of representatives of member 
States, the WAEMU Commission, the private sector 
and civil society  Being adopted  
Draft Regulations on creation of a common 
regime for fisheries control applicable 
within WAEMU member States  Establishment of a common regime for monitoring, 
control and surveillance of fisheries activities within 
WAEMU in order to ensure sus tainable exploitation of 
fisheries resources  
Monitoring, control and surveillance of the territorial 
waters of member States  Being adopted  
Source : WTO Secretariat, on the basis of information from the WAEMU Commission.  
173. Because of the long unbroken line of  the West African coast, on the one hand, and the need 
for information on the status of fisheries resources in the region, on the other, this Programme also 
covers non -members of WAEMU (Mauritania, Gambia, Guinea and Ghana).  Vessels from the Dakar 
Thiaroy e Centre for Oceanographic Research (CRODT) and the National Centre for Fisheries Science 
at Boussoura (CNHSB) in Conakry have been selected to evaluate fisheries stocks.  
174. A website giving statistical data on small -scale maritime and coastal fishing has bee n set up 
and can be viewed at:  STATPECHE -UEMOA.org.  It will receive statistical data on fisheries from 
member States.  A list of indicators and a strategy for framework surveys to be conducted under the 
Programme have been drawn up and adopted.  
175. MFN custo ms duty on fish is high despite the objective of supporting the local fish 
preparation and conservation industry.  There are customs duties on the fresh or frozen fish used to 
produce canned fish (and also to feed the population), which are taxed at a rate  of 10 per cent, to 
which other duties and taxes must be added (2.5 per cent).  In all, the import duty collected on imports 
of frozen fish in Togo in 2009, for example, amounted to 30.8 per cent of the c.i.f. value.  
176. The maximum nominal tariff protection a pplies to the production of canned fish and fish 
fillets, that is, 20 per cent, plus the 1 per cent statistical fee (RS) and the 1 per cent community 
solidarity levy (P CS).  There is a fisheries free -zone regime in Côte d'Ivoire for exporting firms.  Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 55 
 
 
  (3) MINING  AND  ENERGY  
177. Over the past decade, several large -scale energy and mining projects have been launched in 
West Africa, on the one hand to take advantage of the wealth of its subsoil, and on the other to 
address the current energy crisis in several countries i n the region that is hampering their economic 
development.  WAEMU member States in particular have envisaged a number of regional solutions to 
overcome the energy crisis, set out in a Regional Sustainable Energy  Initiative (IRED) published 
in 2008 (Table I V.7).  The programme defined for implementing the IRED comprises three successive 
phases:  (i)  to make energy available over the period 2010 -2012;  (ii)  to make energy competitive in 
the WAEMU area over the period 2013 -2020;  and lastly (iii)  to provide a sustainable supply of 
energy over the period 2021 -2030.  
Table IV.7  
WAEMU Decision s relating to the energy sector  
Legislation/website  
Directive No.  06/2001/CM/UEMOA on the harmonization of taxation of petroleum products within WAEMU  
Decision No.  06/2004/C OM/UEMOA foregoing objections to the laws establishing the single harmonized legal and tax regime applicable 
in Benin and Togo in relation to the implementation of the West African Gas Pipeline project  
Decision No.  002/2005/COM/UEMOA providing negative cl earance for the agreements creating joint ventures in the context of the 
realization and exploitation of the West African Gas Pipeline and the sale of natural gas on the markets of Benin and Togo  
Decision No.  06/2009/CM/UEMOA adopting the WAEMU "Regional Sustainable Energy Initiative" (IRED) Strategy  
Annex to Decision No.  06/2009/CM/UEMOA adopting the WAEMU "Regional Sustainable Energy Initiative" (IRED) Strategy  
Decision No.  07/2009/CM/UEMOA on the implementing procedures for the WAEMU "Regional Sustain able Energy Initiative" 
(IRED)  Strategy  
Decision No.  08/2009/CM/UEMOA creating the Energy Development Fund (FDE)  
Source:  Online information from WAEMU, Les Décisions de l'UEMOA .  Viewed at:  http://www.uemoa.int/ actes/  
index_dec.HTM.  
178. In addition, Côte d 'Ivoire and Togo are candidates for the Extractive Industries Transparency 
Initiative (EITI), but not Guinea -Bissau.158 
(i) Petroleum and gas products, and coal  
179. Most Western African countries are net importers of petroleum products.  Only Côte d 'Ivoire 
has surplu ses.159  The countries of West Africa have therefore suffered from the steep rise in oil prices 
(Chart IV.2).  The regulations in effect in Côte d'Ivoire, Guinea -Bissau and Togo are described in the 
respective Annexes.  
 
 
 
                                                      
158 Online information from EITI.  Viewed at:  http://eiti.org/fr.  
159 According to the Government of Niger, the sub -surface contains the equivalent of 320  million  
barrels of oil and 10  billion  m3 of gas (WTO, 2009).  WT/TPR/S/266 /Rev.1  Trade Policy Review  
Page 56 
 
 
  
0.00.51.01.52.02.53.03.54.0
2002200320042005200620072008
20022003200420052007200820092010
200220032004200520062007200820092010
20032004200520062007200820092010
20022003200420052006200720082010
200220032004200520062007200820092010
200220032004200520062007200820092010
200220032004200520062007200820092010
Benin Burkina Faso Côte d'Ivoire Mali Niger Senegal TogoUS$ billion Chart IV.2
Petroleum tradeain WAEMU countries, 2002 -2010
Imports
Exports
Guinea -Bissau
HS 2709 and 2710 .
Benin:  Estimates for the year 2007 and 2008.
UNSD, Comtrade. database , and data provided by the authorities.a
Note:
Source : 
 
180. The West African Gas Pipeline, be gun in 2000, is now operational;  it should significantly 
increase the supply of natural gas to Benin, Ghana, and Togo, linking Lagos (Nigeria) to Takoradi 
(Ghana), with branches to Cotonou (Benin), Lomé (Togo) and Tema (Ghana).  This gas pipeline is for 
the most part under the sea offshore and has potential capacity of 450  million  m3, although current 
flow is said to be insufficient to supply all the countries.  In March  2012, Ghana was the only country 
supplied.  The pipeline is operated by a consortium o f international private companies and 
State -owned enterprises:  the Nigerian National Petroleum Corporation (25  per cent);  the Volta River 
Authority (16  per cent);  the Benin Gas Company (2 per cent);  and the Togolese Gas Company 
(2 per cent).  
181. As regards  the taxation of imports, MFN customs duty of 10  per cent is levied on white 
products (petrol, gas oil) and 5  per cent on black products (diesel, fuel oil).  The average tariff on 
crude oil and natural gas is 3.8  per cent, and that on refined products is 7 .4 per cent, compared to 
12.1 per cent on average in the manufacturing sector (Chart III.1).  In addition to the CET and VAT, a 
non-ad valorem  tax is levied on petroleum products (Chapter III(2));  the WAEMU member States are 
free to fix the levels, but ar e required progressively to narrow the gap between individual products.  
WAEMU 's goal remains to harmonize prices at the pump, ensure coherence among the various 
domestic taxation systems for petroleum products, and eliminate price distortions resulting fr om the 
different taxes on each product within the Union countries and among different products within each 
country.  Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 57 
 
 
  182. By 3 1 December  2007, the excise gap between gas oil and regular petrol should have been 
eliminated;  for other petroleum products, the gap s hould not be more than CFAF 100.  Direct 
subsidies and cross -subsidies for the consumption of petroleum products should have been eliminated 
within a period of five years, ending on 3 1 December  2008.160  This provision does not, however, 
concern direct subsi dies through enterprises "when they do not distort free competition" .161  
In practice, the taxation of petroleum products in the three countries concerned does not comply with 
the community provisions.  Discussions are still under way.  
(ii) Other mining products  
183. The community Mining Code (CMC), adopted by WAEMU on 2 3 December  2003, was 
designed to serve as a common framework for the drafting of member countries ' mining legislation .162  
It governs all operations relating to prospection, exploration, exploitation, sto rage, circulation, 
treatment, transport, possession, processing and marketing of mineral substances throughout the 
territory of the Union, with the exception of liquid or gaseous hydrocarbons.  This Code has been 
described in previous TPRs of WAEMU member States .163  Investors may cite the CMC in the courts.  
184. According to the Commission, Togo and Guinea -Bissau have revised their national Codes to 
bring them into line with the CMC and their regimes are now consistent with the latter.  Côte d 'Ivoire 
is currently  revising its national Code.  
185. The CMC guarantees, inter alia , the freedom to import goods, materials, machinery, 
equipment, spare parts and consumables subject to compliance with the WAEMU Customs Code.  
Capital goods imported for the purpose of exploration  benefit from the temporary admission 
procedure throughout the period of validity of the mining permit at the exploration stage.  
The materials, spare parts and fuel and lubricants needed for the operation of the capital goods used 
for exploration work are  fully exempt from customs duties and charges, with the exception of the PCS 
and the RS.  
186. The simple average of WAEMU CET on mining sector products is 5 per cent, with rates 
ranging from zero to 10 per cent (common report, Table III.2).  For example, gold p owder is subject 
to a customs duty of 5 per cent, while semi -worked gold is at a rate of 10 per cent.  
(iii) Electricity  
187. Over the past decade, public and private investment in the electricity sector in the 
West  African region has been inadequate to meet growing d emand, and the WAEMU countries, 
including Côte d 'Ivoire, Guinea -Bissau and Togo, are currently in the midst of an unprecedented 
crisis:  in some cases, the accumulated periods of load -shedding sometimes exceed 12 hours a day.  
188. The IRED emergency programme ( see above) is built around three basic components:  a 
programme to expand the supply of electricity (thermal generation and interconnection of the grid), 
which has financed an emergency project in each member country for a total amount of around 
CFAF  177 billion  (€270  million );  a regional energy saving programme to enable WAEMU to 
                                                      
160 Directive No. 01/2007 /CM/UEMOA of 6 April  2007. 
161 Article 12 of Directive No. 6/2001/CM/UEMOA.  
162 Regulation No. 18/2003/CM/UEMOA of 2 3 December  2003.  Viewed at:  http://www.uemoa.int/  
actes/2003/CM22_12_03/reglement_18_2003_CM_UEMOA.htm.  The Mining Code does not cover quarry ing 
activities.  
163 See, for example, WTO (2010).  WT/TPR/S/266 /Rev.1  Trade Policy Review  
Page 58 
 
 
  undertake energy efficiency activities in government departments, households and industry, including 
the dissemination of low energy consumption bulbs ;  and better governance in the el ectricity sector in 
terms of the quality of management of national electricity companies and of regulation.  
189. Broadly speaking, the national electricity markets are too small to attract private investment 
so the interconnection of electricity among West Afri can countries is essential.  The ECOWAS 
West  African Power Pool (WAPP) aims to interconnect the West African countries .164  Among recent 
developments, the BOAD has partly financed a project to interconnect the electricity grids of 
Côte  d'Ivoire and Mali, whi ch was to start operating in 2011.  So far, the following interconnections 
have n ot yet been completed:  Senegal -Guinea -Bissau ;  Burkina Faso -Benin ;  Burkina Faso -Togo ;  
and Burkina Faso -Mali (project under way).  The other electrification projects that ha ve started are the 
following:  
- Benin:  c onstruction of a 161 kV electricity interconnection Bembéréké -Kandi - 
Malanville;  
 
- Burkina Faso:  building production capacity in the Komsilga power station by 20  MW; 
 
- Côte d'Ivoire:  i mplementation of the emerge ncy phase of the programme to boost the 
electricity sector;  
 
- Guinea -Bissau:  building of a 15 MW diesel thermal power station at BOR (Prabis) 
and rehabilitation of five (05) DEUTZ diesel generators of 1 MVA each;  
 
- Mali:  building of a national dispatch ing centre in Bamako and doubling capacity at 
the Sotuba hydroelectric power station;  
 
- Niger:  raising production capacity at the Goudel power station by 20 MW;  
 
- Senegal:  construction of a 225 kV Senelec loop, and a 40 MW thermal power station;  
 
- Togo:  building of a 161 kV line linking the cities of Lomé and Atakpamé, and 33 kV 
and 20  kV medium voltage lines and low voltage lines to connect larger centres to the 
national electricity grid.  
 
(4) MANUFACTURING  SECTOR  
190. The number of industrial enterprises in WAEMU is small, with about 2,500 enterprises 
located mainly in Côte d'Ivoire and Senegal.  According to UNIDO165, during the decade, 
Côte  d'Ivoire 's industrial fabric declined sharply, even though it remains one of the most important in 
Africa.  Per capita m anufacturing value added has declined in particular, together with the 
manufacturing sector 's share of GDP, indicating that the sector has been more severely affected than 
others by the crisis.  Togo and Guinea -Bissau each have manufacturing sectors that a re little 
developed, with value added of some US$10 -15 per capita at constant prices and per year 
(Chart  IV.3).  
 
 
                                                      
164 Online information from WAPP.  Viewed at:  http://www.ecowapp.org/english/english_home.html.  
165 UNIDO (2009).  Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 59 
 
 
   
020406080100120140
2000 2005 2009 2000 2005 2009 2000 2005 2009 2000 2005 2009
Afrique Côte d'Ivoire Guinée-Bissau TogoChart IV.3
Per capita manufacturing value added at 2000 constant prices (US$)
a UNIDA estimates.
Source : UNIDO.a a a a
Africa Côte d'Ivoire Guinea -Bissau Togo
 
 
191. Every WAEMU country has numerous small micro -enterprises that generally operate in the 
informal sector and provide jobs for a large part o f the population.  Development of West Africa 's 
manufacturing sector is therefore key to reducing poverty, but it generally occurs in an environment 
that is hampered by lack of regular access to affordable energy, and also by high costs and 
deficiencies in  the water, (micro -) finance and transport infrastructures.  As users of infrastructure 
services, enterprises ' competitiveness is penalized if this infrastructure is not efficient.  
192. Several of the programmes and projects described below aim to overcome the sector 's 
problems, for example, the "upgrading " programmes designed to make enterprises more competitive, 
the projects to harmonize technical standards, or the WAEMU Quality Programme (Chapter III(2)), 
with support from UNIDO.  The latter has implemented s everal programmes to improve industrial 
governance and to make industrial enterprises more competitive.  
193. In ECOWAS there is a policy based on a need to increase protection of the regional market, 
as can be seen from the plan for a fifth 35 per cent tariff b and, which for the most part aims to protect 
the agri -food industry.  Furthermore, its declared policy on free trade in regional products is not 
effective on the ground because some member States continue to restrict the access of industrial 
products to th eir markets, even approved products from other member States.  WT/TPR/S/266 /Rev.1  Trade Policy Review  
Page 60 
 
 
  194. Since the adoption of the Union 's Common Industrial Policy in 1999166, there have been no 
new community regulations for the manufacturing sector, with the exception of the preferential rules 
of or igin adopted in 2002.  In 2010, under the CET, the average MFN tariff protection for 
manufacturing was 12.2 per cent (Chapter III(2)), to which are added 2.5 percentage points in other 
duties and taxes.  The most highly protected industries are, inter alia , beverages, clothing, building 
materials and some agri -food industries (Chart IV.4 and Table III.2).  
195. Products officially "approved " are in principle exported to other WAEMU countries free of 
customs duty (but not of the RS or the PCS), provided that they are correctly labelled, accompanied 
by the necessary documentation, and exported directly from the producer to the consumer country, in 
accordance with the rules of origin applicable .167  In practice, few products have been approved 
(common report, Table III .3).  Moreover, approved products are not always recognized as such and, 
therefore, in practice are frequently taxed each time they cross a border within WAEMU, thereby 
considerably raising their cost for consumers and reducing the latter's purchasing powe r by an 
equivalent amount.  
196. Probably because of these obstacles to the free movement of goods, despite the objective of a 
"closely integrated " industrial fabric in the Union 's industrial policy, the domestic markets are small 
and have similar subsectors fro m one country to another, partly because it remains difficult to produce 
in one West African country in order to sell in one or more other countries of the subregion.  For the 
same reason, there is very little integration among the manufacturing sectors at  regional level.  One of 
the major sources of competitiveness gains, including for exports, could therefore come from the 
elimination of barriers to intra -community trade, with the establishment , for example, of a real 
single  market ( "free practice "). 
 
 
                                                      
166 Additional Act No. 05/99 on the adoption of the WAEMU Common Industrial Policy.  Viewed at:  
http://www.uemoa/actes/dec99/AA0599.htm.  
167 Regulation No. 13/2002/CM/UEMOA.  Viewed at:  
http://www.uemoa.int/actes/2002/reglement_13_ 2002_CM_UEMOA.htm.  Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 61 
 
 
  
02468101214161820
111
121
122
130
210
220
230
290
311
312
313
314
321
322
323
324
331
332
341
342
351
352
353
354
355
356
361
362
369
371
372
381
382
383
384
385
390
410Chart IV.4
Tariff protection by subsector, 2011
Percentage
Source :WTO Secretariat calculations, based on data provided by WAEMU.Average 
12.1%
ISIC major groups
111 
121 
122
130
210
220
230
290
311
312
313
314
321
322
323
324
331
332
341
342Description
Agricultural livestock production
Forestry
Logging
Fishing
Coal mining
Crude petroleum and natural gas production
Metal ore mining
Other mining
Food manufacturing
Other food products and animal feed
Beverages
Tobacco manufactures
Textiles
Manufacture of wearing apparel, except footwear
Leather products, except footwear and wearing apparel
Footwear, except vulcanized rubber and plastic footwear 
Wood and wood products, except furniture
Fabrication of furniture and fixtures, except
primarily of metal
Paper and paper products
Printing, publishing and allied industriesDescription
Industrial chemicals
Other chemical products, including pharmaceuticals
Petroleum refineries
Manufacture of products of petroleum and coal
Manufacture of rubber products, n.e.s.
Manufacture of plastic products, n.e.s.
Pottery, china and earthenware
Manufacture of glass and glass products
Other non -metallic mineral products
Iron and steel basic industries
Non-ferrous metal basic industries
Fabricated metal products, except machinery and equipment
Non-electrical machinery, including computers
Electrical machinery, apparatus, appliances and supplies
Transport equipment
Professional and scientific equipment
Other manufacturing industries
Electricity351
352
353
354
355
356
361
362
369
371
372
381
382
383
384
385
390
410 
 WT/TPR/S/266 /Rev.1  Trade Policy Review  
Page 62 
 
 
  197. In the context of the implementation of the Common Industrial Policy, in 2006 the WAEMU 
Council of Ministers adopted a Restructuring and Upgrading Programme (PRMN) .168  The objective 
of this five -year Programme (2007 -2012) is to provide enterprises with tec hnical and financial support 
with a view to improving their competitiveness, in particular bearing in mind the elimination of tariff 
protection that would result from the entry into force of the EPAs (Chapter II(3)).  Its total budget is 
about CFAF  211 billion (€322  million ), with the involvement of 1,000 industrial enterprises.  
198. In Côte d'Ivoire, the PRMN helped to create and build the capacity of the personnel in its 
Restructuring and Upgrading Bureau (BRMN) and its National Steering Committee (CPN).  
The direct assistance given by the PRMN in Côte d 'Ivoire made it possible to prepare diagnostics and 
investment plans for 13 agro -industrial industries.  The intangible investment priority action identified 
for these enterprises amounts to CFAF  562 million , while the tangible investment priority action for 
the same enterprises is estimated to be CFAF  1.7 billion .  Overall, during t he pilot phase the 
Ivorian  agri-food enterprises and the national bodies managing the Programme will benefit from 
financial support of a round CFAF  778 million . 
199. In Guinea -Bissau, the assistance given by the PRMN enabled diagnostics and investment 
plans to be prepared for nine agro -industrial enterprises.  The intangible investment priority action 
was estimated to be CFAF  122 million , while the tangible investment priority action for these 
enterprises was estimated at CFAF  18 million .  In Togo, assistance concerned eight agro industrial 
industries, with intangible and tangible investment needed estimated to be CFAF  230 million  and 
CFAF  1.1 billion, respectively.  The next phase, namely deployment, will have to be financed from 
national budgets, should last three years and enable the Programme to be generalized in order to reach 
the objective of 1,000 enterprises (of which 670 to be upgraded an d 330 to be reorganized), including 
880 industrial enterprises.  
(5) POSTAL , TELECOMMUNICATIONS AN D BROADCASTING  SERVICES  
200. Following the major changes in the telecommunications sector during the 2000s, almost all 
WAEMU countries (with the exception of Togo and B enin) have terminated the traditional operators ' 
monopoly.  New regulatory frameworks and new licences are intended to boost competition and make 
the respective markets more attractive to investors.  Currently, all WAEMU countries have a recent 
framework l aw on telecommunications.  All of them also have an independent national regulatory 
authority (although that of Benin is still transitional).  In terms of transparency and availability of 
information, where a national regulatory authority is in place, it a lso has a website on which the 
regulations are available.  Table IV.8 provides a synopsis of the existing competition conditions in 
WAEMU countries.  
                                                      
168 Online information from WAEMU/UNIDO.  Viewed at:  http://www.uemoa.int/PRMN/index.htm.  Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 63 
 
 
  Table IV.8  
Level of competition in telecommunications markets in WAEMU countries, 2012  
 Benin  
2008  Burkina Faso  
2010  Côte d'Ivoire 
2008  Guinea -Bissau 
2008  Mali  
2008  Niger  
2008  Senegal  
2008  Togo  
2012  
Local services  M C .. M P M P M 
Domestic long 
distance services  M C P M P M P M 
International long 
distance services  M C P M P M P P 
Wireless local loopa .. C P C P .. P .. 
Data transmission  .. C C C C M P C 
DSLb M C .. C P .. P C 
VSATc .. C C C C P P C 
Leased linesd M P P M P M P C 
Fixed wireless 
broadbande .. C .. C P .. P C 
Mobile (cellular) 
services  C C P P P C P C 
Paging  C C .. C .. .. .. .. 
Cable t elevision  .. C .. C .. P P .. 
Fixed satellite 
service  .. P .. C P .. P C. 
Mobile satellite 
service  .. P .. C P .. P C. 
GMPCSf .. P P C P C P .. 
IMT 2000 (for 
example 3G) g .. P .. P P .. P P 
Internet services  .. C C C C M P C 
International 
gatewaysh .. P M P P .. P C 
.. Not available . 
a Over -the-air link connecting a user to a telecommunications network.  
b Cable modem:  broadband internet services.  
c Very Small Aperture Terminal, satellite transceiver with a dish antenna less than 3 m in diameter.  
d Point -to-point dedicated communication circuit reserved by the network operator for a subscriber's exclusive use.  
e High -speed (e.g. 2Mbps) over -the-air connection.  
f Global mobile personal communications by satellite, with global coverage accessible wit h small transportable terminals.  
g ITU-approved third generation (3G) cellular mobile phone standards.  
h Permanent facility for sending and receiving electronic communications between the facilities of a domestic network and those  of 
another country.  
Note:  M = Monopoly;  P = Partial competition;  C = Free competition . 
Source : ITU world telecommunication regulatory database.  Viewed at:  http://www.itu.int/ITU -D/icteye/Default.aspx, 
updated by the authorities.  
201. In 2004, in cooperation with the International T elecommunication Union (ITU) and the 
European Union, WAEMU launched a project to support the establishment of an integrated 
information and communication technologies market in West Africa .169  This assistance facilitated the 
establishment of a WAEMU harmoni zed regulatory framework comprising six Directives (which 
must be transposed into the domestic legislation of member States in order to come into force) and 
one Decision (Table IV.9).  These texts constitute a minimum common reference base, which may be 
supplemented by national regulations and by rules issued by the national regulatory authorities.  
                                                      
169 Online inform ation from ITU, "ITC Market Harmonization for ECOWAS/WAEMU ".  Viewed at:  
http://www.itu.int/ITU D/treg/projects/itu ec/index.html.  WT/TPR/S/266 /Rev.1  Trade Policy Review  
Page 64 
 
 
  Guinea -Bissau has transposed all these texts into its domestic legislation, although this is not the case 
for Côte d'Ivoire or Togo, where the process is under way.  
Table IV.9  
Transposition of WAEMU legal texts relating to the telecommunications sector, March  2012  
 Benin  Burkina  
Faso  Côte  
d'Ivoire  Guinea - 
Bissau  Mali  Niger  Senegal  Togo  
Directive No.  01/2006/CM/UEMOA on 
the harmonization of control and 
regulato ry policies for the 
telecommunications sector  .. .. No Yes .. .. .. No 
Directive No.  02/2006/CM/UEMOA on 
the harmonization of the regimes 
applicable to network operators and 
service providers  .. .. No Yes .. .. .. No 
Directive No.  03/2006/CM/UEMOA on 
the interconnection of 
telecommunications networks and 
services  .. .. No Yes .. .. .. No 
Directive No.  04/2006/CM/UEMOA on 
universal service and network 
performance obligations  .. .. No Yes .. .. .. No 
Directive No.  05/2006/CM/UEMOA on 
the harmonization of tariff -setting for 
telecommunications services  .. .. No Yes .. .. .. No 
Directive No.  06/2006/CM/UEMOA 
organizing the overall framework for 
cooperation among national 
telecommunications regulatory 
authorities  .. .. No Yes .. .. .. No 
Decision No.  09/2006 /CM/UEMOA 
creating the Committee of National 
Telecomm unications Regulators of 
WAEMU m ember States  .. .. No Yes .. .. .. No 
.. Not available.  
Source : Online information from WAEMU.  Viewed at:  http://www.uemoa.int.  
202. These texts have been described in detai l in the previous TPRs of the WAEMU member 
States .170  Only recent developments since 2010 are described below.  The first Directive establishes a 
Committee of Regulators (CRTEL), comprising the national regulatory authorities of the member 
States.  The CRTE L held its first meeting in 2007 and its programme of activities includes a plan to 
create a website.  
203. The second Directive defines the telecommunications networks and services that are subject 
to the authorization regime, in particular telephone services a nd other public telecommunications 
networks, leased -line services, as well as the use of scarce resources (radio frequencies and 
numbering).  A declaration system is established for the provision of Internet services and value 
added services such as voice messaging services, as well as a "single window " type procedure 
accessible to all operators and service providers wishing to establish telecommunications networks or 
supply telecommunications services in several community countries.  In practice, in most c ountries 
the regulator acts as the single window.  According to the Commission, these provisions are applied in 
                                                      
170 See, for example, WTO (2010).  Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 65 
 
 
  all three countries, even though Togo and Côte d 'Ivoire have not yet completed the transposition of 
the Directives into their domestic legislati on. 
204. The third and fifth Directives deal primarily with interconnection between 
telecommunications networks and tariff -setting.  In general, operators and service providers set 
charges freely and must communicate their schedules of charges to the national r egulatory authority.  
The Directives regulate in particular the interconnection charges  of "powerful" operators 
(third  Directive) and "dominant" operators (fifth Directive).  Guinea -Bissau is the only one of the 
three  countries to have transposed the provi sions of these two Directives into its domestic legislation.  
If a dispute arises, the regulator intervenes by setting the interconnection tariffs on the basis of costs.  
205. The fourth Directive includes the obligation of universal service.  It provides for a universal 
service financing fund to be established in each member State to finance this universal service.  
According to the Commission, this fund is being set up in Guinea -Bissau.  In Côte d 'Ivoire, the fund 
has been set up but is not yet operating.  In T ogo, the fund has been set up and is operating.  The "play 
or pay" practice operates in Togo and allows an operator to serve a zone identified by the regulator 
and to deduct the amount of the investment it has made from its contribution to the universal se rvice 
fund.  
206. The sixth Directive organizes cooperation among national regulatory authorities, which 
should aim at the convergence of standards with a view to ensuring, inter alia , the security and 
interoperability of networks, and the compatibility of termi nal equipment throughout the territory of 
the Union;  coordination of frequency planning and allocation and supervision of the use of the radio 
spectrum;  convergence of national numbering plans;  and coordination of statistical data collection in 
the tele communications sector.  The CRTEL is the tool for this cooperation among national regulatory 
authorities and works towards mutual recognition of approval of telecommunications equipment and 
terminals.  
207. The fifth Directive defines dominant operators and aims  to harmonize the charges for 
interconnection between operators (including dominant operators) within WAEMU.  It provides 
member States with a framework for determining common tariff -setting principles for 
telecommunications services and supervision by nat ional regulatory authorities.  It specifies the cases 
in which the authority may intervene in tariff -setting and entrusts the regulatory committees with the 
responsibility of establishing a common methodology for the calculation of reference costs for fixe d 
telephony services and the other main services.  
208. Since 2002, ECOWAS has also been active in the implementation of a number of projects to 
harmonize telecommunications markets within the community, with the creation in particular of the 
West Africa Telecom munications Regulators Assembly (WATRA) in 2002.  WATRA members are 
the national regulatory authorities or the departments responsible for regulating telecommunications 
services in the absence of such authorities .171  WATRA has developed guidelines for the p reparation 
of draft regulations on access to submarine cables in West Africa ;  this project was considered and 
adopted at the meeting of ECOWAS Ministers responsible for telecommunications in September  2011 
in Côte d 'Ivoire.  Togo does not belong to WATRA.  
209. Neither the WAEMU texts nor the WTO commitments cover radio and television 
broadcasting.  Likewise, the postal sector is not the subject of common regulations within WAEMU.  
                                                      
171 Online information.  Viewed at:  http://smsi.francophonie.org/IMG/pdf/harmonisation -teleco m.pdf.  WT/TPR/S/266 /Rev.1  Trade Policy Review  
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  (6) TRANSPORT  SERVICES  
(i) Air transport services  
210. Côte d 'Ivoire, Guinea -Bissau and Togo ar e all three members of the International Civil 
Aviation Organization (ICAO), the International Air Transport Association (IATA) and the Agency 
for the Security of Aerial Navigation in Africa and Madagascar (ASECNA) .172  ASECNA manages air 
traffic and air tra ffic control in airfields in the member countries.  Over the period 2000 -2009, the 
number of intra -Africa flights within the airspace covered by ASECNA increased by 131 per cent, to 
reach 262,000 flights in 2009 ;  the corresponding number of flights betwee n Europe and Africa 
increased by 136 per cent (113,000 flights) ;  b etween Africa and America by 226  per cent  
(9,600  flights) ;  and between Africa and the Middle East by 374 per cent (15,000 flights).  
211. The liberalization of intra -Africa air transport service s began with the signing of the 
Yamoussoukro Ministerial Declaration in 1988, but the emergence of new West African companies 
and the resulting competition are still very limited.  The Decision on implementation of this 
Declaration173 in principle phases out  all non -physical barriers and restrictions relating to the granting 
of traffic rights, and especially those concerning the fifth freedom of the air, among the signatories174;  
it prohibits uncompetitive behaviour as regards the regulation of tariffs or desi gnation of operating 
tools by States;  and introduces a "community clause" of ownership whereby in any member State of 
the African Union the companies of any other member State of the Union are assimilated to a national 
airline of the former.  The Yamousso ukro Declaration provides for a similar regime for scheduled and 
non-scheduled flights (passengers or any cargo).175 
212. Any company, whether wholly or majority owned by foreign capital or interests, may benefit 
from the advantages of the Decision if it meets th e eligibility requirements and, in particular, if it has 
its headquarters, central administration and principal place of business physically located in the 
signatory State concerned .176  The African Civil Aviation Commission (AFCAC) was set up by the 
African  Union to regulate issues relating to a single African sky and questions of rights, in accordance 
with the Yamoussoukro Decision.  One of its current priorities is to lessen the particularly high risk of 
accidents associated with air transport in Africa, w hich is not conducive to the continent's 
international trade.177 
213. As part of the coordination of national sectoral policies within WAEMU, various texts on air 
transport have been adopted.  In 2002, WAEMU community regulations liberalized access for the 
Union 's air carriers to intra -community air routes by giving them third and fifth freedom rights 
                                                      
172 Online information from ASECNA.  Viewed at: http://www.asecna.aero/asecna_  
administrations.html . 
173 The Decision was adopted under Article 10 of the Treaty of Abuja establishing the African 
Economic Community ;  it was signed in July 2000 and has be en in force since 1 2 August  2002.  According to 
its Article 2, the Decision has precedence over all incompatible bilateral and multilateral air transport 
agreements.  
174 That is, the right of an airline to carry passengers, freight and mail between two State s Parties other 
than the State Party in which it is licensed.  
175 WTO document S/C/ W/270/Add.2 of 2 8 September  2007. 
176 Article 6.9 of the Decision.  
177 Online information.  Viewed at:  http://www.afcac.org/ . Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 67 
 
 
  without any limitation as to frequency or capacity .178  This allows an air carrier belonging to one of 
the member States to fly a route between two other member States . 
214. These texts have allowed the creation and operation of airlines under private law and have 
encouraged the conclusion of technical and commercial cooperation agreements between existing 
companies (for example, joint Air Burkina, Air Mali and Air Ivoire fl ights).  New private companies 
have emerged, for example ASKY (see below) and  Sėnėgal Airlines, exploiting fourth and fifth 
freedom rights between various member States of the Union.  The difficulties encountered in the 
course of this liberalization proces s include the restrictions highlighted by the company ASKY in 
obtaining fourt h and fifth freedom rights for the Lomé -Dakar and Ouagadougou -Abidjan routes.  
215. ASKY is the result of a decision taken in 2004 by the ECOWAS and WAEMU Heads of State 
and Government following the liquidation of the multinational Air Afrique in 2002, to give t he 
community a new private, competitive and profitable airline providing all necessary guarantees of 
security and safety.  Following this decision, on 2 9 August  2005, the ECOWAS Executive Secretariat, 
the ECOWAS Bank for Investment and Development (EBID), the WAEMU Commission, the Central 
Bank of West African States (BCEAO), the West African Development Bank (BOAD) and the 
ECOBANK Group decided to set up a company to promote a regional airline.  This company 
conducted several feasibility studies and market surveys, sought various financial and strategic 
partners and took the measures which led to the creation of the company ASKY in November  2007.  
The company 's registered capital is CFAF  1.25 billion , divided as follows :  Skhumnotho:  25  per cent;  
Ethiopian  Airlines:  20  per cent;  EBID:  5  per cent;  BOAD:  0.46  per cent;  ECOBANK Group:  
5 per cent;  and other private investors:  44.54  per cent.  
216. In 2003, a WAEMU community Directive liberalized access to the market for ground 
handling, ending the legal mono poly given to sole suppliers of ground services in most airports in the 
Union .179  By means of a ministerial order, Burkina Faso transposed this Directive into its domestic 
legislation, although it would appear that a State -owned company continues to provide  this service at 
Ouagadougou airport.  Senegal has authorized two private companies at Dakar international airport.  
Benin, Guinea -Bissau, Niger, Mali and Togo have each granted one authorization to a private law 
company to provide ground services at their  main airports.  Côte d 'Ivoire has not yet transposed these 
regulations and its services are still provided by a government company.  A special unit to train 
personnel in ground services (EAMA) has been established in Bamako (Mali).  
217. The WAEMU legal framewo rk has since been reinforced by the introduction of community 
provisions for the coordination of air safety (Table IV.10).  In particular, the WAEMU member States ' 
Common Air Transport Programme (PCTA) provides for the establishment of a community agency - 
currently the COSCAP Project - for the oversight of civil aviation safety and security, with primary 
responsibility for the supervision of licensing of personnel, airworthiness, technical operation of 
aircraft and airfield certification .180  The COSCAP proj ect began in November  2005 and is 
provisionally based in Ouagadougou in the WAEMU Commission, although it is planned that its 
headquarters should be in Abidjan.  The initial estimated cost of the COSCAP project is 
US$4.5  million .  The COSCAP's achievements  so far include closer cooperation with ICAO, the 
                                                      
178 Regulation No. 24/2002/CM/UEMOA determining the co nditions for access to intra -community air 
links by WAEMU air carriers.  Viewed at:  http://www.uemoa.int/actes/2002/reglement_24_2002_  
CM_UEMOA.htm.  
179 Directive No. 01/2003/CM/UEMOA.  Viewed at:  http://www.uemoa.int/actes/2003/directive_  
012003_cm.htm.  
180 Online information from the Cooperative Development of Operational Safety & Continuing 
Airworthiness Programme (COSCAP).  Viewed at:  http://www.coscap -uemoa.org/coscap.htm  WT/TPR/S/266 /Rev.1  Trade Policy Review  
Page 68 
 
 
  European Aviation Safety Agency (EASA) and the United  States Federal Aviation Administration 
(FAA).  
Table IV.10  
Legal texts concerning air safety, 2010  
Legal text  Description  
Decision No.  08/2002/CM/UEMOA  Adopts the Common Air Transport Programm e of WAEMU member States (PCTA)  
Directive No.  01/2004/CM/UEMOA  Aims at providing WAEMU member States' civil aviation administrations with an 
appropriate legal status for fulfilling their obligations with respect to the regulation and 
supervision of civil aviation, primarily  as regards safety and security  
Decision No.  13/2005/CM/UEMOA  Establishes a community mechanism for civil aviation safety supervision in WAEMU 
member States (COSCAP)  
Decision No.  15/2006/CM/UEMOA  Aims at creating a regional control and coordination committee and the adoption of a 
community legal framework on market access, air carrier licensi ng and the common air 
agreement  
Regulation No.  01/2007/CM/UEMOA  Contains the community Civil Aviation Code  of WAEMU member States, covering most 
of the areas in the International Civil Aviation Convention (Chicag o Convention 
establishing ICAO)  
Source : Online information from WAEMU.  Viewed at:  http://www.uemoa.int.  
218. Under the PCTA, the WAEMU Commission has al so provided support for the establishment 
of a Permanent Council of Air Carriers in WAEMU (CPTA) by the area 's airlines.  This is a 
cooperation structure grouping the main scheduled air carriers within the WAEMU area.  It provides a 
forum for exchange and cooperation among the Union 's air carriers and defends the collective 
interests of the profession.  The PCTA discusses, in particular, the rate of aviation fees and ticket 
prices.  
219. On 3 0 November  2009, an agreement was signed between WAEMU and the EU with a  view 
to the introduction of a community designation clause into the air services agreements between 
WAEMU members and EU member States .181  This agreement replaces some provisions in 
the 47 existing bilateral agreements on air services concluded betwee n EU member States and 
WAEMU  member countries .182  Article 2 of the agreement in particular replaces the nationality 
restrictions contained in the traditional designation clauses by a community designation clause 
enabling all community carriers to benefit from th e right of establishment.  Consequently, any 
WAEMU or EU  company may henceforth fly between an EU member country and a WAEMU 
member country provided that one of the 47 bilateral agreements is in force between the two countries 
served.  Its  implementation i s facing a number of difficulties, but Togo has indicated that it has 
renegotiated its bilateral agreement with Belgium.  
220. In implementation of other agreements concluded under IATA auspices, scheduled air 
transport from the three countries to countries othe r than African countries or members of the EU can 
be operated on the basis of a route -sharing agreement between the national airlines and the foreign 
airlines in the countries served.  
                                                      
181 Online information from the European Union, International Aviation:  Status of a viation relations by 
country:  UEMOA.  Viewed at:  http://ec.europa.eu/transport/air/international_aviation/country_  
index/uemoa_en.htm . 
182 Proposal for a Council Decision on the conclusion of the agreement between the European Union 
and the West African Ec onomic and Monetary Union on certain aspects of air services.  Viewed at:  http://eur -
lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:52008PC0463(02):EN:HTML . Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 69 
 
 
  221. Under the Uruguay Round negotiations, traffic rights and services direct ly related to them 
were excluded from the GATS.  The three countries did not make any commitment in the sectors 
covered by the Agreement, namely aircraft repair and maintenance services ;  the sale or marketing of 
air transport services ;  or computerized re servation services.  
(ii) Maritime transport and port services  
222. Until 2008, freight charges for container traffic were negotiated between the Europe -West 
Africa Trade Agreement (EWATA), grouping the maritime shipping companies of West African 
countries, on the on e hand, and the national shippers councils, on the other.  The EWATA was 
concluded at the end of 1999 as an exception to the EU competition rules on liner conferences and 
governed much of sub -Saharan Africa 's international traffic .183  To coincide with the r epeal of these 
regulations, EWATA ended operations in October  2008.  In most member States, however, the 
legislative texts allowing for liner conferences have not been repealed, in particular, the 
United  Nations Convention on the Code of Conduct for Liner Conferences of 1974, which entered 
into force in 1983, and the United Nations Convention on the Carriage of Goods by Sea (Hamburg 
Rules) of 1978, which came into force in 1992.  
223. Although the majority of WAEMU countries still have their shippers councils (Ta ble IV.11), 
these are not the subject of any community regulations.  They are, however, grouped together within 
the Maritime Organization of West and Central Africa (MOWCA), an institution that has returned to 
Abidjan since October  2011, and manages mariti me transport a nd transit issues common to 
its 25 members from the West African region .184  Since its creation in 1975, MOWCA has been a 
forum for establishing maritime transport policies, programmes and projects.  Its declared objectives 
are:  to provide eff icient and low -cost maritime transport and transit services;  a common regional 
policy for coastal shipping;  to facilitate transit transport;  and to develop multimodal transport and 
logistics services.  
224. In 2009, within MOWCA, the national shippers council s decided to introduce an (electronic) 
cargo tracking note (see Annexes on Côte d 'Ivoire, Guinea -Bissau and Togo, Chapters III(2)).  
This appears to have replaced the former "hold reservation statement".  Some countries also continue 
to levy shippers ' fees (Table IV.11).  
                                                      
183 Regulation (EEC) No. 4056/86.  
184 The MOWCA website (http://www.mowca.org) was suspended at the time this report was prepared.  
Tel:  (225) 20 22 71 15 / 20 22 31 93 ;  F ax:  (225) 20 21 65 54 / 22 42 38 02.  E-mail address:  
mowca@africaonline.co.ci.  WT/TPR/S/266 /Rev.1  Trade Policy Review  
Page 70 
 
 
  Table IV.11  
Legal texts, financing and objectives of shippers councils within WAEMU, 2012  
 Body (country) - legal texts  Description of the objective  Financing/levies  
(see Chapters III(2))  
Benin  
National Shippers Council of 
Benin (CNCB)  
Decree No.  83-197 of 
25 May 1983 Defends the interests of shippers;  
negotiates with a view to obtaining 
lower freight charges and 
surcharges;  information and 
assistance.  Annual fee:  CFAF  50,000 per importer/exporter;  plus 0.18% 
commission on all goods imp orted or exported by sea, including 
intra-WAEMU;  plus a shipper's fee of CFAF 400/tonne for imports 
and CFAF  300/tonne for exports (CFAF  100/tonne for bulk cargo);  
plus BSC costa:  €25 (Europe, Africa), €100 elsewhere.  
Burkina Faso  
Burkina Shippers Coun cil 
(CBC)  
(http://www.cbcbesc.com/)  
Order No.  56/MTT/MEF of 
17 April  2001  Negotiates the rates to be paid by 
importers and exporters for the 
transport of goods by sea, land, rail 
or air.  Specific levy.  
Plus, since 2006, BESCb of €25 per vehicle, €40 per TE U 
container, and €25 per consignment of 300 tonnes imported or 
exported.  
Côte  d'Ivoire  
Ivorian Shippers Office 
(http://www.oic.ci)  
Law No.  69-240 of 9  June 1969  
Law No.  75-940 of 
26 December  1975  
Decree No.  77-618 of 
29 August  1977  Represents and defends the interests 
of importers and exporters, and 
users of transport services in 
connection with the transport of 
their goods with a view to lowering 
freight costs.  BSC:  €25 per bill of lading;  goods imported in bulk pay €100 per 
bill of lading (€125 for ric e, wine or oil).  For goods in containers, 
the BSC is €20 per TEU and €40 per 40 -foot container.  Vehicles 
pay €25 per unit;  the same rate applies to each consignment of 
10 motorized bicycles appearing on the same bill of lading.  
Guinea -Bissau  
National S hippers Council of 
Guinea -Bissau (CNC -GB)  BSC:  a fixed service fee (€35), plus €50/75 per TEU container;  
€100/125 per 40 -foot container (ex -Europe or Africa/other origin).  
€5 per  tonne for cashew nuts and aluminium, and €2 per tonne for 
bauxite, irresp ective of the origin/destination.  
Mali  
Malian Shippers Council  
Ordinance No.  99-036/p -RM  
of 23  September  1999  
Order No.  08/3718  Contributes to improving and 
organizing the transport and transit 
sector by means of professional 
representation of Malian shi ppers.  BSC:   €50 per vehicle of less than 5 tonnes, €100 for vehicles of 
over 5 tonnes, €50 per TEU container, €100 per 40 -foot container, 
bulk €5/tonne (minimum €50).   Cost of issuing the BSC:  €50 for 
Africa and Europe, €100 for other origins.  
Niger  
Niger Coun cil of Transport 
Users (CNUT)  
Ordinance No.  88 of 
25-28 April  1988  Assists and supports economic 
operators for rapid clearance of 
goods at lower cost.  BSC:  €25/50 for each vehicle depending on whether it weighs 
less/more than 5  tonnes;  €25/50 per 20/40 -foot container, 
respectively;  €5 per tonne or cubic metre of bulk;  €2/tonne of 
hydrocarbons.  The BSC is billed at €60 each.  
Senegal  
Senegalese Shippers Council 
(COSEC ) 
(http://www.cosec.manobi.sn)  
Decree No.  96-606 of 
9 June 1994  
Interministerial Order 
No. 04350 of 2 6 May 2008. Defines a policy for promotion and 
protection of the interests of 
Senegalese importers and exporters 
and provides direct assistance to 
shippers in various forms.  CFAF  10,000 per importer/exporter card issued.  Plus BSC:  
vehicles:   CFAF 10,000/20,000 for vehicles weighing less/more 
than 5  tonnes ex Africa;  €15/30 for those of less/more than 
5 tonnes ex Europe;  and US$20/40 for vehicles of less/more than 
5 tonnes from any other origin.  For containers:  
CFAF  10,000/20,000 for 20/4 0-foot containers ex Africa;  €15/30 
for 20/40 -foot containers ex Europe;  and US$20/40 for 20/40 -foot 
containers from any other origin.  For bulk goods (with the 
exception of rice) and approved goods, the BSC is billed at 
CFAF  32,500/€50/US$65 per 300  tonnes or cubic metre ex 
Africa/Europe/elsewhere, respectively.  
Togo  
Togolese Nat ional Shippers 
Council  
(http://www.cnct.tg/)  
Ordinance No.  80-11 bis of 
9 January  1980  Various types of assistance to 
shippers, training and re -training of 
economic operators, conduct and 
preparation of studies on behalf of 
shippers, training and informati on. The amount levied for the BSC is €25 per unit for cargo ex Europe 
and €100 for other cargo.  Traders must create an electronic account 
and deposit a minimum of €150.  
a BSC:  Cargo tracking note  (Chapter III).  
b BESC:  Electronic cargo tracking note . 
Source :  WTO Secretariat, on the ba sis of information provided by the authorities in WAEMU member States.  Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 71 
 
 
  225. A community text specifically aims to introduce competition among maritime transport 
companies and to make ports in WAEMU member countries more efficient .185  The principle of free 
access  to international maritime transport services on a commercial and non -discriminatory basis, 
subject to reciprocity, is affirmed.  Accordingly, both community and foreign shippers are subject to 
the same operating conditions when departing from or arriving at a port in the Union or coming from 
or going to third countries.  
226. On the other hand, according to this text, only community shippers are authorized to provide 
internal and/or intra -community maritime transport services (cabotage).  Lastly, according to th ese 
new regulations, community and foreign shippers operating an international transport service must 
pay a fee for traffic rights, which is intended to finance national funds and a regional fund to develop 
the maritime subsector within the Union.  In prac tice, this fee is not generally levied in member 
States.  
227. In the three countries that are the subject of this Report, there is still no full separation 
between port authorities responsible for regulatory activities and an autonomous private law entity 
follo wing commercial management rules and responsible for commercial operations.  Concessions to 
international private operators of terminals including operators affiliated to shipping companies have 
nevertheless enabled ports to be reorganized and have helped to improve port services.  
228. Providers of port services - pilots, tugboat operators, ships ' chandlers - are also the subject of 
a new WAEMU Directive186 aimed at introducing trade facilitation measures in ports in order to 
reduce transhipment times.  This Direc tive facilitates the implementation of the common programme 
for development of the maritime subsector ;  harmonizes the activities of various governmental or 
private institutions involved in the maritime subsector ;  and establishes a harmonized institutiona l 
framework for the subsector covering also port safety and security .187  In Togo, the authorities have 
indicated that this Directive has not been transposed into domestic legislation but that its provisions 
are implemented.  
(iii) Land transport  
229. Mindful of the imp ortance of good quality transport infrastructure to encourage trade and 
investments, since 2001 WAEMU members have been committed to improving the development and 
maintenance of the road network under the Community Action Plan for Road Infrastructure and 
Transport (PACITR).  They have concentrated on the transport corridors that are an important feature 
of international trade for West African countries as they link the landlocked countries to the ports of 
the coastal countries of transit.  ECOWAS, NEPAD and  WAEMU investment programmes are also 
being implemented with a view to the eventual establishment of permanent trans -Sahel road links.  
230. In 2001, aware of the fact that impromptu road blocks are one of the main causes of the low 
productivity of the transport  mode and hence an obstacle to e conomic competitiveness, 
WAEMU  members adopted a decision aimed at reducing the number of controls authorized on 
                                                      
185 Regulation No. 02/2008/CM/UEMOA on maritime transport within WAEMU.  Viewed at:  
http://www.uemoa.i nt/actualite/2008/CM28032008/Reglement_02_2008_CM_UEMOA.pdf.  
186 Directive No. 03/2008/CM/UEMOA on port service providers within WAEMU.  
187 Directive No. 04/2008/CM/UEMOA of 2 8 March  2008 on the establishment of a harmonized 
institutional framework for the mar itime subsector within WAEMU.  Viewed at:  
http://www.uemoa.int/Documents/Actes/Directive_04_2008_CM_UEMOA.pdf . WT/TPR/S/266 /Rev.1  Trade Policy Review  
Page 72 
 
 
  inter-State road corridors188;  according to the WAEMU Commission, however, there is no 
compliance with this deci sion.  The report of WAEMU 's Irregular Practices Observation Centre 
covering the period January to March  2010 indicates an a verage of three checkpoints 
per 100 kilometres on the Tema Ouagadougou -Bamako, Lomé -Ouagadougou and Bamako -Dakar 
corridors.  The sit uation is described as worse on the two new corridors monitored:  Abidjan -Bamako 
and Abidjan -Ouagadougou.  Compared to 2009, harassment had once again increased.  The time 
taken for controls varies from seven minutes in Togo to 26 minutes in Côte d'Ivoire .189  The amount of 
the racket per 100 kilometres is CFAF 7,400 in Côte d'Ivoire (€11. 3), and CFAF 1,683 in Lomé.  
In 2011, on the other hand, there was some progress in Togo, and, to a lesser extent, in Côte d'Ivoire.  
231. Access to the profession of carrier in WAEMU  is, in principle, no longer reserved for 
nationals but has been extended to Union nationals too.  National treatment is also said to be applied 
to ECOWAS nationals.  However, cabotage is generally prohibited to foreigners of any nationality.  
Road transpo rt of goods between WAEMU States continues to be governed by bilateral agreements 
between States which generally provide for the sharing of freight by truckers ' councils .190  This 
scheme, which discourages competition by keeping under -performing carriers in operation, is being 
revised as part of the regional road transport and transit facilitation programme.  A regional study has 
recommended the immediate abolition of the rotation system, the development of a physical freight 
exchange and, in the short term, a virtual freight exchange, together with gradual liberalization and 
implementation of complementary measures concerning, inter alia , renewal of the vehicle fleet.  
(7) TOURISM AND  TEMPORARY  STAY OF  NATURAL  PERSONS  
(i) Tourism services  
232. Development of tourism has be en declared a priority by WAEMU, which has decided to 
make efforts to increase the number of tourists visiting the eight countries belonging to the Union, 
currently numbering 1.7  million  annually for all eight countries (Table IV.12).  The number of visito rs 
stagnated between 2005 and 2010, while hotel earnings increased in most member countries.  
The slow growth in the number of tourists was partly attributable to the sharp decline in visits to 
Côte  d'Ivoire because of the feeling of insecurity.  Earnings have risen because of the dynamism 
recorded on the intra -community tourism market, which enabled occupation rates in accommodation 
facilities to increase despite the drop in the number of visitors from outside the community.  
Table IV.12  
Tourism indicators in WAEMU member countries, 2005 -2010  
 Number of visitors  Tourism budget (CFAF  million)a Hotel earnings ( € million)  
 2005  2010  Current 
expenditure  Investment  2005  2010  
Benin  176,000  190,000  (2009)  .. .. 86.6 161.4  (2008)  
Burkina Faso  245,000  269,000  .. .. 37.0 56.0 (2008)  
Côte d'Ivoire  145,000  .. .. .. 74.8 81.4(2009)  
Guinea -Bissau  .. 1,040  .. .. 1.3 26.1 (2010)  
Mali  143,000  160,000  .. .. 120.0  195.2  (2009)  
Niger  58,000  66,000  .. .. 35.3 58.7 (2008)  
                                                      
188 Decision No. 15/2005/CM/UEMOA on the practical modalities for the implementation of the 
WAEMU regional plan for inter -State road corridor cont rols. 
189 Irregular Practices Observation Centre, West Africa Trade Hub.  Viewed at:  
http://www.watrad ehub.com . 
190 For example, Convention A/P2/5/82 on the regulation of inter -State road transport 
(ISRT/ECOWAS).  Online information from ISRT/ECOWAS National Guarantors.  Viewed at:  
http://www.cautionstrie.org . Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 73 
 
 
   Number of visitors  Tourism budget (CFAF  million)a Hotel earnings ( € million)  
Senegal  769,000  875,000 (2007)  .. .. 286.6  434.9  (2008)  
Togo  81,000  150,000  414.0  303.3  21.7 30.0 (2008)  
Total  1,617,000  1,711,040  .. .. 663.3  1,043.7  
.. Not available.  
a 2011 budget allocated to the sector.  
Source : WTO Secretariat, on the basis of data provided by the WCO and the authorities.  Viewed at:  
http://www.unwto.org.  
233. The sector is in general open to foreign investment and is also one of the onl y sectors for 
which the WAEMU member States made commitments in the WTO in 1994 under the General 
Agreement on Trade in Services (Table IV.13).  For the time being, there is no common legislative 
framework for tourism in WAEMU, although a common policy on tourism has recently been enacted 
with a view to making the Union "an integrated, attractive and accessible regional tourism market that 
offers diversified, high quality, visible and competitive products in the generating markets".191 
Table IV.13  
Inclusion o f tourism services by WAEMU member countries in their schedules of GATS commitments  
Member State  Sectors or subsectors included  Government body and website  
Benin  Hotels and restaurants  
Accommodation facilities  
Restaurants  Ministry of Tourism and Crafts  
http://www.benintourisme.com  
Burkina Faso  Hotels and restaurants  
Travel agencies  Ministry of Culture, Tourism and Communications  
http://www.culture.gov.bf  
Côte  d'Ivoire  Hotels and restaurants  
Travel agencies, tourist guides  Ministry of Tourism and Crafts  
http://www.tourismeci.org  
Guinea -Bissau  Hotels and restaurants  
Tourist guides  Ministry of Tourism and Urban and Rural Planning  
mtotg -bissau@hotmail.com  
Mali  Hotels and restaurants  Ministry of Tourism and Crafts  
http://www.tourisme.gov.ml  
Niger  Hotels and  restaurants  
Travel agencies  
Tourist guides  Ministry of Tourism and Crafts  
http://www.niger -tourisme.com  
Senegal  Hotels and restaurants  
Travel agencies  Ministry of Tourism  
http://www.tourisme.gouv.sn  
Togo  Hotels and restaurants  
Travel agencies  
Tourist gu ides Ministry of the Environment, Tourism and Forestry Resources  
http://www.togo -tourisme.com  
Notes:  Hotels and restaurants = hotel and restaurant services (including catering services) (CPC 641 -643):  accommodation facilities 
(hotels, motels, post -houses , boarding houses, holiday villages, inns, spas, campsites) and restaurants, bars and canteens.  
  Travel agencies = travel agency, tour operator and tourism organization services (CPC 7471).  
  Tourist guides = tourist guide services (CPC 7472).  
Source:  WTO  Secretariat, viewed at:  http://www.wto.org.  UNWTO, viewed at:  http://unwto.org/en/members/states . 
234. A regional programme to develop tourism within WAEMU (PRDTOUR) is the result of this 
policy .192  This programme started in 2011 and is aimed at harmonizing the regulatory framework for 
tourism activities and professions within the community and the adoption of common standards for 
classifying tourist accommodation facilities.  It has been estimated that its implementation will cost 
CFAF  161 billion  (€246  million ) for the period 2011 -2020.  
235. All WAEMU member States, including the three countries reviewed, belong to the World 
Tourism Organization;  some of their tourism offices also belong to the African Travel 
                                                      
191 WAEMU (2010).  
192 Viewed at:  http://www.uemoa.int/Documents/Actes/Annexe_Dec_11_2010_CM_UEMOA.pdf . WT/TPR/S/266 /Rev.1  Trade Policy Review  
Page 74 
 
 
  Association  (ATA), an international profes sional association for tourism and travel whose objective is 
to promote travel, tourism and transport to and within the African continent and to strengthen 
inter-African partnerships.  The ATA provides services to tourism and cultural offices and 
organizat ions, airlines, hotels, travel agents and tour operators.  
236. The general rate of VAT at 18  per cent (19  per cent in Niger) generally applies to this sector 
and is the subject of recurrent complaint on the part of stakeholders.  In addition, WAEMU countries 
impose a tourism promotion tax, although its rate and terms have not been harmonized among 
member countries.  The sector is subject to payment of VAT, the business tax and the "bed tax" 
(tax on each night of accommodation).  The latter is applied at the foll owing rates:  Benin 
(CFAF  500), Burkina Faso (CFAF  500, 700 and 1,000), Côte d 'Ivoire (CFAF  2,500), Guinea -Bissau 
(CFAF  22,957, see below), Mali (CFAF  500), Niger (CFAF  500), Senegal (CFAF  600) and Togo 
(CFAF  1,000).  Professionals in this sector consider that the taxation has a negative effect on the cost 
of tourism and makes the WAEMU destination less competitive in comparison with other rival 
destinations in north and southern Africa.  Taking the opportunity of a WAEMU Commission 
Directive on reduced VAT , Senegal adopted measures to bring the VAT on tourism down to 
10 per cent as of 1 January  2011. 
237. In Guinea -Bissau, the tourist tax is included in the cost of hotels, restaurants and other 
tourism facilities.  The rates are:  3 per cent on turnover (bars, maquis  (small local restaurants) and 
cheap restaurants), 6  per cent (restaurants, grillrooms and discotheques) and 8  per cent (hotels).  
Revenue from the tourism tax is paid into the Tourism Development Fund.  An operator may, 
however, decide to opt for a f lat-rate regime based on an annual estimate.  The average payment on 
accommodation has been estimated to be CFAF  23,000 per night.  A reform is under way to introduce 
a tourism tax of around CFAF  1,000 per night.  
238. The development of tourism is also facing m any environmental problems that threaten natural 
resources, caused for the most part by non -sustainable exploitation of resources.  For example, the 
beaches in Togo and Côte d'Ivoire are frequently covered by oil slicks and waste from ships flushing 
out th eir tanks along the coast.  Accordingly, Côte d 'Ivoire and Togo (but not Guinea -Bissau) have 
signed and ratified the Abidjan Convention, which served as the basis for implementation policies in 
several of West Africa 's coastal countries in order to remedy common ecological problems.  
The Abidjan Convention, signed in March  1981, came into force in 1984 and covers 22 countries .193  
The Regional Coordinating Unit (RCU) in Abidjan is responsible for coordinating the Action Plan 's 
various technical activities, un der the guidance of UNEP 's Regional Office for Africa.  
(ii) Free movement of persons  
239. Partly with a view to encouraging regional tourism, WAEMU member States have undertaken 
to facilitate the movement and stay of non -WAEMU nationals in the WAEMU area by requirin g a 
single visa, and to simplify and harmonize administrative procedures governing the entry and stay of 
non-WAEMU nationals.  Accordingly, visas issued by one member State to persons who are not 
Union nationals should be accepted by the other Union States , thus enabling the visa holders to move 
freely within the community territory.  According to the Commission, these provisions are being 
drawn up.  
                                                      
193 Convention for Cooperation in the Protection and Development of the Marine and Coastal 
Environment o f the West and Central Africa Region, adopted at Abidjan in 1981.  Viewed at:  
http://www.biodiv.be/benin/convention/conv -abidjan . Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 75 
 
 
  240. ECOWAS nationals are not required to hold an entry visa for the territory of the Union .194  
A single ECOWAS pas sport has also been adopted by the member States as part of the programme to 
harmonize ECOWAS travel documents and is being put into effect.  
(8) FINANCIAL  SERVICES  
(i) Insurance  
241. The regional insurance market remains small, largely owing to the population 's low 
purchasing power.  Total turnover rose from CFAF  229 billion  in 1995 to CFAF  442 billion  in 2005 
(€674  million ), of which 78 per cent for asset insurance and the remainder for life insurance.  
The market includes insurance groups with majority foreign owned capital and local groups.  
The regional market suffers from cumulative arrears in insu rance premium payments and other major 
structural problems . 
242. The Insurance Code of the member States of the Inter -African Conference on Insurance 
Markets (CIMA), created in the franc zone in 1992, establishes the framework regulating all direct 
non-marine i nsurance activities in 14 African countries, including the WAEMU member States .195  
Maritime, river or air insurance contracts, as well as reinsurance contracts, are excluded from the 
Code 's scope.  The provisions in the CIMA Code have been described in prev ious TPRs of signatory 
States.196 
243. The only compulsory insurance under the CIMA Code is motor vehicle third -party insurance.  
However, the Code provides that member States may make other types of insurance compulsory, as is 
the case in several countries for t he insurance of imported goods.  The CIMA Code also provides for 
the principle of specialization, whereby the same company may not provide damage and life insurance 
services simultaneously.197 
244. The Code provides that insurance premiums are to be set freely by  insurance companies.  
The minimum premium for motor vehicle third -party insurance is, however, set by the governments 
of member countries, then endorsed by the Insurance Monitoring Commission (CRCA), which is the 
regulatory body for the insurance market.  
245. The Council of Ministers responsible for insurance (CMA) is the CIMA 's highest body.  
Under the Code, national insurance boards (DNAs) have been set up in each country and are 
responsible for applying the decisions and recommendations of the CRCA.  They au thorize the 
exercise of the profession of insurance intermediary and supervise the work of technical experts.  
246. The CRCA plays an important part in ensuring the financial health of the sector, in particular 
by seeing that only financially sound enterprises r etain their authorization to operate.  For example, 
between September  1995 and December  2007, the CRCA revoked all the authorizations for 
19 insurance companies, including two in Côte d'Ivoire and two in Togo.  Since 1 October  2011, the 
                                                      
194 Regulation No. 06/2009/CM/UEMOA on mutual recognition of visas issued by WAEMU member 
States.  Viewed at:  http://www.uemoa .int/actualite/2009/CM26062009/reglement _06_2009_CM_UEMOA.pdf.  
195 Treaty signed on 1 0 July 1992 at Yaoundé by the 14 member States:  Benin, Burkina Faso, 
Cameroon, Central African Republic, Chad, Comoros, Congo, Côte d'Ivoire, Equatorial Guinea, Gabon, Mal i, 
Niger, Senegal and Togo.  Comoros have never ratified it, while Guinea -Bissau did so subsequently.  
196 See, for example, WTO (2010).  
197 Article 326 of the CIMA Code.  WT/TPR/S/266 /Rev.1  Trade Policy Review  
Page 76 
 
 
  provisions in the C IMA Code have specified that there is no longer any effective guarantee if 
premiums are not paid.  
247. In April  2007, the CMA decided to raise the minimum equity capital requirement for 
insurance companies from CFAF  500 million  to CFAF  1 billion , and to raise t he establishment fund 
for mutual societies from CFAF  300 million  to CFAF  800 million , as of 7 April  2010.  Companies 
that did not comply with this requirement by the deadline automatically had to cease their activities.198 
248. Despite the existence of the CIMA C ode, it appears that harmonization of the regulation of 
insurance services in countries in the region needs to be taken fu rther.  In particular, the 
CIMA  insurance market still does not have any single approval procedure.  In the CIMA countries, 
insurance may not be directly taken out with a foreign company that is not authorized to operate 
within the country unless a specific waiver is obtained from the Minister responsible for insurance.  In 
practice, the ministries responsible for insurance grant authori zations on an ad hoc basis to one or 
more institutions that have not been approved to associate with one or more approved insurance 
institutions for the insurance of specific risks or special categories of risk.  
249. Likewise, resident companies may not provide  insurance services to non -residents.  Under the 
Code, contracts for the insurance of persons, property or liabilities within a member country must be 
signed with companies that have been approved for such a purpose in the country in question.  This 
measur e restricts the freedom to provide services and is a barrier to the development of a single 
market.  The introduction of a single approval procedure would also help to place the CIMA insurance 
sector on a sounder footing.199 
250. Reinsurance is not covered by the  CIMA Code.  However, any transfer of reinsurance abroad 
involving more than 75 per cent of a risk relating to a person, property or a liability on the territory of 
a member State, with the exception of certain branches, must be authorized by the Minister 
responsible for insurance (Articles 308 and 328).  In practice, however, reinsurance -related 
commitments are probably much higher than those of the "fronting" insurance companies, thus in fact 
transferring abroad the actual coverage of risks situated in th e CIMA area, especially for major 
petroleum and mining risks.  It would seem that several companies are engaged in fronting for most of 
the major industrial and commercial risks, thus placing these high -premium risks outside the CIMA 
area.200 
251. The CIMA Code ( Article 533) provides that the Minister responsible for insurance approves 
brokers at national level, and draws up, updates and publishes the list of brokers, which he transmits 
to the CRCA.  The DNA are supposed to draw up lists on an annual basis, taking  into account the 
conditions of eligibility for the profession of insurance broker defined by the Code.  
(ii) Other financial services  
252. Banking in member countries of the West African Monetary Union (WAMU) is subject to 
common regulations, the main text being the  Law regulating banking, which cam e into force 
on 1 October  1990.201  The BCEAO, in cooperation with the WAMU Banking Commission, is 
responsible for such regulation and for the surveillance and prudential supervision of banks and 
                                                      
198 The text of the Regulation was viewed at:  http://www.cima -afrique.org/hc.php?hcl_id=136 1. 
199 Ziguélé, M. (2008).  
200 Ibid. 
201 Online information from the BCEAO.  Viewed at:  http://www.bceao.int/internet/bcweb.nsf/  
french.htm?OpenFrameSet.  Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 77 
 
 
  financial institutions in me mber countries.  At the end of 2009, in WAEMU countries the percentage 
of the population with a bank account was 11.11  per cent, including accounts with micro -finance 
institutions.  Paper money still accounts for a relatively large proportion of the money supply.  
A campaign to promote the use of banking services and non -cash m eans of payment was launched 
in 2010.202 
253. In general, there are no restrictions on market access for foreign companies.  There are some 
restrictions on foreign presence, however, in the BCEAO 's statutes.  For example, under Article 14 of 
the Banking Regulation Law, only a national of a WAMU country may direct, administer or manage a 
bank or financial institution or one of their agencies.  The Minister of Finance may, subject to the 
favour able opinion of the Banking Commission, grant individual waivers from this provision.  
The Secretary General of the Banking Commission exercised his delegated authority to give 
38 favourable opinions in 2008 compared to 47 the previous year, to allow non -Union nationals to 
occupy 32  management posts and 14  directors ' posts.  In 2010, the Law was amended to allow 
directors who had obtained a waiver from the nationality requirement in order to exercise in a 
particular country of the Union not to have to reque st another waiver when they changed their post, 
their institution or the country (Article 25).  
254. The prudential situation of banks deteriorated slightly in 2009 and 2010 (Table IV.14).  
In order to strengthen the financial system, including banking, the mini mum equity capital 
requirement for banks and financial institutions was raised to CFAF  5 billion  and CFAF  1 billion  
(€7.6  million  and €1.5  million ), respectively, as of 1 January  2008.  The banks and financial 
institutions already in operation were given until 3 1 December  2010 to comply with this obligation.  
These thresholds are reportedly to be raised to CFAF  10 billion and CFAF  3 billion , respectively, in a 
second stage whose time -frame has yet to be established.  
Table IV.14  
Number of banks complying with WAMU prudential standards, 31  December  2011  
                                                      
202 BCEAO (2011).  WT/TPR/S/266 /Rev.1  Trade Policy Review  
Page 78 
 
 
   Côte 
d'Ivoire  Guinea -
Bissau  Togo  Benin  Burkina Faso  Mali  Niger  Seneg al WAMU  
Total number of banks, of which:  .. 4 4 12 12 13 .. .. 97 
Number complying with the following 
standards:           
Representation of minimum capitala .. 3 11 7 11 11 .. .. 75 
Risk coverageb .. 3 11 7 11 12 .. .. 80 
Note:  average solvency ratio  (%) .. .. 13.4 .. .. .. .. .. 11.9 
Limitation of capital assets and 
stockholdingc .. 4 9 7 10 12 .. .. 73 
Limitation of commitments on a single 
signature  .. 3 6 7 5 9 .. .. 57 
Limitation of individual risks overall 
volumed .. 3 12 7 11 12 .. .. 79 
Other prudential standards           
Limitation of loans to main 
shareholders, managers and staffe .. 4 9 7 9 12 .. .. 74 
Coverage of long - and medium -term 
uses with stable resourcesf .. 3 5 4 6 9 .. .. 52 
Liquidity ratiog .. 4 7 8 7 9 .. .. 66 
.. Not avai lable.  
a Number of establishments whose core capital is at least equal to the minimum capital requirement of CFAF  5 billion or the 
requirement set in the approval decision.  
b Number of establishments meeting the standard of risk coverage by equity share ca pital, set at 8  per cent.  
c Number of establishments whose capital assets and stockholdings do not exceed their equity share capital.  
d Number of establishments limiting risks on a single beneficiary or a single signature to less than 75  per cent of their equity share 
capital.  
e Number of establishments limiting accumulated loans to their main shareholders, managers and staff to 20  per cent of their 
equity share capital.  
f Number of establishments covering at least 75  per cent of their fixed uses or uses wi th a residual maturity of more than two  years 
with stable resources, so as to avoid an excessive shift of banks' short -term resources into medium - or long -term uses.  
g Number of establishments with sufficient cash or uses whose residual maturity does not e xceed three months to cover at 
least 75 per cent of their liabilities with the same maturity.  
Source : BCEAO.  
255. In 2009, the authorities responsible for regulating and supervising the financial sector, 
including the BCEAO and CIMA, the Inter -African Conferenc e on Social Security (CIPRES), and 
representatives of the eight member States of the Union, decided to establish a Financial Stability 
Committee within WAMU.  This Committee held its first regular session on 2 9 October  2010 and 
decided on the following pri orities:  to identify the risks in the financial system as a whole ;  
to monitor unregulated financial activities and products;  and to decide on the control mechanisms for 
financial groups.  
256. Most bank loans are still for short -term commercial activities and  there is a high rate of 
default on the loans granted.  Micro -finance has therefore continued to develop as the only way of 
giving farmers and small enterprises access to loans which they are unable to obtain through the 
traditional banking system.  Micro -finance institutions are generally savings and loan cooperatives;  
these decentralized financial systems (DFS) are covered by common WAEMU regulations.  
DFS institutions are exempt from all direct or indirect taxes, charges or fees relating to their saving s 
and loan operations.  
257. Since its creation in 1998, the Regional Stock Exchange (BRVM), with headquarters in 
Abidjan, has been an additional source of financing, supplementing traditional sources such as bank Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 79 
 
 
  finance or private investment in securities, deb t instruments or shares (Annex on Côte d'Ivoire) .203  
The BRVM is a private company holding a concession for a communit y public service established 
by WAEMU.  The majority of its capital is held by commercial operator s, while States only hold 
about  13 per cent.  The Regional Council for Public Savings and Financial Markets regulates 
the BRVM, gives authorizations to those involved and monitors its operations;  it also authorizes issue 
of the shares traded on the BRVM.  
258. Management and intermediation companies ( SGIs) play a leading role on these markets.  
They have the exclusive right to negotiate securities traded on the Exchange and are responsible for 
safekeeping most of the securities on behalf of their clients.  They are set up in the form of public 
limited companies having the status of a financial institution.  There is no restriction on participation 
by SGIs whose capital is owned by persons who are not nationals of WAEMU member countries.  
In each member State, the BRVM has a national stock exchange offic e (ANB) responsible, inter alia , 
for:  (i) centralizing transmission of orders;  (ii) disseminating information;  and (iii) organizing local 
promotion of the market.  There is no SGI in Guinea -Bissau, which does not have an ANB.  
259. Since 2010, WAEMU has issue d two new Directives aimed at harmonizing the fiscality 
applicable to securities and investment companies in member States .204  Both of these have been 
implemented in Togo.  The purpose of the Directive on securities is to harmonize the taxation of 
revenue e arned from securities and services provided by approved intermediaries on the WAEMU 
regional financial market.  It also provides for the adoption of incentive fiscal measures to develop the 
regional financial market in order to boost the number of stock ex change transactions and provide an 
alternative form of financing for enterprises, thereby increasing economic investment in the Union.  
The Directive on the harmonization of taxation applicable to closed -end investment companies is 
aimed at harmonizing the  duties and taxes applicable to such enterprises and the taxes payable on the 
earnings of those which have their headquarters in a WAEMU member State.  According to the 
Commission, closed -end investment companies play an extremely important role in financi ng small 
and medium -sized enterprises.  
(9) PROFESSIONAL  SERVICES  
260. Professional services have been the subject of several WAEMU Commission regulations 
(Table IV.15).  The aim of these texts is to institute free movement and residence within the 
community area fo r certified professionals who are WAEMU nationals.  The section below describes 
the progress made in terms of common regulations within WAEMU, as well as the national 
regulations communicated to the WTO Secretariat in connection with this Report.  
Table IV. 15 
Implementation of regulations on professional services by WAEMU member countries, February  2012  
 Benin  Burkina 
Faso  Côte 
d'Ivoire  Guinea -
Bissau  Mali  Niger  Senegal  Togo  
Regulation No.  05/2006/CM/UEMOA, adopted on 
2 May 2006, on the free movement and res idence of 
chartered accountants and certified accountants within 
WAEMU  Yes Yes Yes Yes Yes Yes Yes Yes 
                                                      
203 Online information from the BRVM.  Viewed at:  http://www.brvm.org . 
204 Directive No. 02/20 10/CM/UEMOA on harmonization of fiscality applicable to securities in 
WAEMU member States.  Viewed at: http://www.uemoa.int/Documents/Actes/DIRECTIVE_02_  
2010_CM_UEMOA.pdf ;  and http://www.uemoa.int/Documents/Actes/CM24062011/Directive_02_2011_  
CM_UEMOA.pd f. WT/TPR/S/266 /Rev.1  Trade Policy Review  
Page 80 
 
 
   Benin  Burkina 
Faso  Côte 
d'Ivoire  Guinea -
Bissau  Mali  Niger  Senegal  Togo  
Regulation No.  01/2009/CM/UEMOA, adopted on 
27 March  2009, establishing a Permanent Council of 
the Accountancy Profession (CPPC) in the Union  Yes Yes Yes Yes Yes Yes Yes Yes 
Regulation No.  02/2009/CM/UEMOA, adopted on 
27 March  2009, establishing a West African 
Accountancy Council (CCOA) in the Union  Yes Yes Yes Yes Yes Yes Yes Yes 
Directive No.  02/97/CM/UEMOA, adopted on 
28 September  1997, establishing a National 
Association of Chartered Accountants and Certified 
Accountants (ONECCA) in member States of the 
Union  Yes No Yes No No No Yes Yes 
Directive No.  03/97/CM/UEMOA, adopted on 
28 November  1997, establishing a National 
Accountancy Council (CNC) in me mber States of the 
Union  Yes No Yes No No No Yes No 
Directive No.  04/97/CM/UEMOA, adopted on 
28 November  1997, on the adoption of a legal regime 
for approved management centres (CGA) in member 
States of the Union  Yes No Yes No No No Yes Yes 
Directive No.  04/2009/CM/UEMOA, adopted on 
27 March  2009 establishing a single window for the 
submission of financial statements (GUDEF)  Yes No Yes No No No Yes Yes 
Special accounting rules applicable to approved 
participants in the WAEMU regional financial market, 
Annex to Regulation No.  09/2006/CM/UEMOA  Yes Yes Yes Yes Yes Yes Yes Yes 
Regulation No.  10/2006/CM/UEMOA of 25  July 2006 
on the free movement of lawyers  No No No No No No No No 
Directive No.  06/2005/CM/UEMOA of 
16 December  2005 on the free movement of phys icians 
who are nationals of the Union  No No No No No No No No 
Directive No.  07/2005/CM/UEMOA on the free 
movement of architects who are nationals of the Union  .. .. .. .. .. .. .. .. 
Directive No.  06/2008/CM/UEMOA on the free 
movement and residence of ph armacists who are 
nationals of the Union  No No No No No No No No 
Directive No.  07/2008/CM/UEMOA on the free 
movement of dental surgeons who are nationals of the 
Union  No No No No No No No No 
.. Not available.  
Note:  Yes:  Community text fully implemented.  
 No:  Community text not implemented.  
Source : WAEMU Commission.  
 
261. As far as accounting services are concerned, the bookkeeping method is also regulated and 
this has an effect on market access because services by a foreign supplier must comply with the 
regulations.  Since 1998, enterprises located in OHADA member countries are required to present 
their accounts and financial statements in accordance with the reference model provided by the 
West  Africa Accounting System (SYSCOA) .205  In addition to the balance sheet for the accounts, 
however, enterprises often have several balance sheets for the same financial year, including a balance 
                                                      
205 The SYSCOA was adopted by Regulation No. 04/97/CM/UEMOA of 2 0 December  1996.  It came 
into effect in the WAEMU area on 1 January  1998. Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 81 
 
 
  sheet for tax purposes intended for the tax administration and a "banking " balance sheet intended for 
banks.  
262. In order to avoid t hese multiple balance sheets, a Directive provides for a single window for 
the submission of financial statements (GUDEF), to which a single balance sheet for each company or 
organization has to be submitted.  This Directive has only been partly implemente d in certain member 
countries, where the GUDEF receives all the balance sheets, but does not yet forward them to 
the BCEAO .206  To avoid the submission of multiple balance sheets, the Directive provides that the 
national SYSCOA structure must be given a sing le annual financial statement for each company or 
organization.  This Directive is partly implemented, but some countries in the Union have not yet set 
up a GUDEF (Burkina Faso, Guinea -Bissau, Mali and Niger).  Benin, Côte d 'Ivoire, Senegal and 
Togo have s uch a structure, which is starting to operate.  
263. The method of bookkeeping is regulated in two ways:  at the community level and at the 
national level.  At the community level, regulations overseen on the one hand by the West African 
Accountancy Council (CCO A) require that non -financial companies prepare their financial statements 
according to the SYSCOA.  In 2011, the SYSCOA accounting reference model was in force in all 
countries of the Union.  
264. On the other hand, a second community regulation overseen by the  Permanent Council of the 
Accountancy Profession (CPPC) requires that the financial statements of equity capital firms (mainly 
public limited companies) must be certified by professionals listed in the National Lists of the 
National Association of Chartere d Accountants and Certified Accountants (ONECCA) for the 
community area.  According to this second community regulation, only auditors properly listed in the 
ONECCA lists for WAEMU are authorized to certify financial statements.  Each member State has an 
ONECCA.  Financial companies (mainly banks) draw up their balance sheets on the basis of the 
banking accountancy plan, while insurance companies keep their accounts on the basis of the 
CIPRES  Code.207 
265. At the national level, the National Accountancy Council (C NC) must in principle verify 
effective application of accounting standards in force in the WAEMU area.  The GUDEF must ensure 
that the financial statements are properly prepared in a single copy by national firms, and have been 
drawn up properly on the bas is of the accounting references in force in the Union.   At the national 
level, ONECCA ensures that the financial statements have been verified and certified by authorized 
professionals.  
266. With the aim of integrating informal sector enterprises into the spher e of legal economic 
operators, the WAEMU Commission has provided for a new type of professional accountancy 
services.  These are services provided by professionals belonging to approved management centres 
(CGAs) who mainly work with informal sector entrepr eneurs providing them with accounting 
assistance to allow them to create small and medium -sized enterprises in the Union.  Bookkeeping by 
CGA professionals is also regulated by the SYSCOA, which has provided a minimal cash provision 
system for this purpose .  According to the WAEMU Commission, local texts adopted under national 
finance legislation also provide specific conditions for keeping accounts for those belonging to CGAs, 
giving them certain special fiscal benefits.  With the exception of Guinea -Bissa u and Togo, all 
member States of the Union have CGAs.  
                                                      
206 Directive No. 04/2009/CM/UEMOA of 2 7 March  2009 establishing a single window for the 
submission of financial state ments in member States of the Union (GUDEF).  
207 CIPRES:  Inter -African Social Security Conference.  Côte d'Ivoire, Guinea -Bissau  and Togo  WT/TPR/S/266 /Rev.1  
 Page 83 
 
 
   
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