WORLD TRADE  
ORGANIZATION  WT/L/735 
6 August 2008 
 (08-3734) 
  
  
 
 
SENEGAL – WAIVER ON MINIMUM VALUES IN REGARD TO THE  
AGREEMENT ON THE IMPLEMENTATION OF ARTICLE VII OF  
THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994 
 
Decision of 31 July 2008
∗ 
 
 
 The General Council, 
 
Conducting  the function of the Ministerial Conference in the interval between meetings 
pursuant to paragraph 2 of Article IV of the Marrakesh Agreement Establishing the World Trade 
Organization (the "WTO Agreement"); 
 Having regard  to paragraphs 1 and 3 of Article IX of the WTO Agreement, the Guiding 
Principles to Be Followed in Considering Appli cations for Waivers adopted on 1 November 1956
1, 
and the Understanding in Respect of Waivers of Ob ligations under the General Agreement on Tariffs 
and Trade 1994; 
 
 Taking into account  Senegal's request, contained in G/C/W/582 and Add.1, for a waiver from 
the Agreement on Implementation of Article VII of  the General Agreement on Tariffs and Trade 1994 
(Customs Valuation Agreement) in order to tempor arily maintain minimum values in respect of the 
goods identified in Annex; and 
  Noting that Senegal was a contracting party to  the WTO Agreement on Implementation of 
Article VII of the General Agreement on Tariffs a nd Trade 1994 (Customs Valuation Agreement) and 
invoked paragraph 1, Article 20 of that Agreemen t on 1 January 1995 and was therefore scheduled 
originally to apply the provisions of the Agreement on 1 January 2000; 
  Noting that on 20 December 2000 the Customs Valu ation Committee agreed to Senegal's 
request under paragraph 1 of Annex III of the Custom s Valuation Agreement for an extension of its 
transition period until 30 June 2001
2; 
 
 Noting that on 17 May 2004 the General Council agr eed to Senegal’s request for a waiver 
from the Agreement on Implementation of Article VI I of the General Agreem ent on Tariffs and Trade 
1994 (Customs Valuation Agreement) in order to tem porarily maintain minimum values in respect of 
a certain number of goods until 30 June 20053; 
 
                                                      
∗Adopted in accordance with the D ecision-Making Procedures under Articles IX and XII of the WTO 
Agreement agreed by the General Council in November 1995 (WT/L/93). 
1 BISD 5S/25. 
2 G/VAL/39. 
3 WT/L/571. WT/L/735 
Page 2  
 
   Noting  that on 28 July 2006, the General Council agreed to Senegal's request for a waiver 
from the Agreement on Implementation of Article VI I of the General Agreem ent on Tariffs and Trade 
1994 (Customs Valuation Agreement) in order to tem porarily maintain minimum values in respect of 
a certain number of goods until 30 June 2007
4;  
 
 Noting Senegal's long-standing commitment and c onsiderable efforts in reforming and 
modernizing its customs administration;   Noting  the considerable efforts made by Senega l to apply the provisions of the Customs 
Valuation Agreement and the technical assistance Se negal has received in support of implementing 
and applying the Customs Valuation Agreement; 
  Noting  that in all other regards Senegal has implemented fully the Customs Valuation 
Agreement since 1 July 2001;  
 Noting that Senegal has already implemented and applied Paragraph 2 of the Decision on the 
Valuation of Carrier Media Bearing Software for Data Processing Equipment
5;   
 
Noting  the Government of Senegal's commitmen t to phase out the use of preshipment 
inspection services in the area of customs valuation a nd to move progressively towards the use of risk 
assessment procedures, and to establish a governme nt mechanism to promptly address any problems 
exporters from other countries might encounter with preshipment inspection services while they are 
being phased out;   Noting the measures undertaken by Senegal to avoi d further recourse to minimum values  
including the establishment of a risk management system from 1 January 2008, the establishment of 
an audit control system and a training programme  for customs officials;
6  
 Noting  Senegal's request to continue to mainta in minimum values on certain goods as set out 
in WT/L/655 and its intention to make this a reser vation on a strictly limited and transitional basis;  
 
 Acting  pursuant to the provisions of paragra ph 3 of Article IX of the WTO Agreement; 
 
 Noting  that, in light of the foregoing, the excepti onal circumstances justifying the waiver from 
the Agreement on Implementation of Article VII of  the General Agreement on Tariffs and Trade 1994 
(the Customs Valuation Agreement) exist;  
 Decides  as follows:  
  1. This request is a single and last request to maintain minimum values; 
2. Senegal may continue to use officially-est ablished minimum values for the valuation for 
customs purposes until 30 June 2009 for the goods listed in Annex, subject to the terms and 
conditions set out hereunder; 
3. Senegal will report to the Committee on Cu stoms Valuation by 30 September 2008 and 
31 March 2009 on the status of its implementati on of officially-established minimum values 
for the products identified above; 
                                                     
 
4 WT/L/655. 
5 G/VAL/5. 
6 G/C/W/582/Add.1.  WT/L/735 
 Page 3 
 
 
  4. Senegal will not apply minimum values to an y other goods not explicitly mentioned in 
Annex; 
5. Senegal will publish and make public ly available, in accordance w ith Article X of the General 
Agreement on Tariffs and Trade 1994, the data  sources, methodologies, basis, criteria and 
other relevant information fo r determining the minimum values for the products listed in 
Annex; and 
6. Senegal will notify the Committee on Customs Valu ation of any amendments or changes to 
the above-mentioned basis, criteria and othe r relevant information 60 days before 
implementing such changes, and will not appl y such changes to importations entering its 
customs territory prior to the completion of this 60-day notification period. 
 WT/L/735 
Page 4  
 
  ANNEX 
  
170410 
 
170490 
 190230 ex190531 (top-quality biscuits) ex190532 (waffles and wafers) 
ex190590 (plain biscuits) 
 240220  ex481810 (toilet paper) 
481820 
ex482020 (32-page exercise books) ex482020 (48-page exercise books) ex482020 (96-100-page exercise books) ex482020 (192-200-page exercise books) ex482020 (practical work exercise books) 
 
630710 ex7323 (kitchen or other household articles and parts thereof, of iron and steel)  761519 
ex8506 (simple R6 batteries) 
ex8506 (simple R20 batteries)  871110  871200 
 
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