WT/TPR/S/251 Trade Policy Review 
Page 22 
  
  III. TRADE POLICY BY MEASURE 
(1) INTRODUCTION  
1. Due to social and political instability, there ha ve been hardly any trade reforms in Guinea 
since its previous Trade Policy Review (TPR).  In  2008, the country again began making use of the 
preshipment inspection system for imports with a value of US$3,300 or more.  Inspection costs, 
which amount to 0.65 per cent of the c.i.f. value of the goods, with a minimum of US$250, are borne 
by the importer.  Despite the adoption of th e WTO Agreement on Customs Valuation, Guinea 
continues to rely on reference values. 
2. Since 2005, Guinea's applied MFN tariff has b een based on the ECOWAS Common External 
Tariff (CET), which is aligned on th a t  o f  W A E M U .   I t  i s  e n t i r e l y  ad valorem  and consists of 
four rates.  The simple average tariff rate is 12. 1 per cent and has not changed since 2005.  Guinea has 
bound 41.1 per cent of its tariff lines at ceiling rates;   this includes all its agricultural products and 
31.4 per cent of its non-agricultural products.  The average bound rate is 21.2 per cent, or 39.4 per 
cent on agricultural products and 11.2 per cent on non-agricultural products.  However, on about 
10.3 per cent of tariff lines, the applied rates exceed  the bound rates.  Other duties and taxes are bound 
at zero (despite the imposition of various import duties and taxes on the products concerned), 23 per 
cent, 43 per cent, 53 per cent, 63 per cent or 93 per cent.  The innumerable exemptions granted to certain imports have cost Guinea more than one thir d of its customs revenue in the last two years.  
Various indirect taxes, in particular VAT a nd excise duties, are levied on imports and local 
production. 
3. Guinea has not notified any measure under th e Agreement on Technical Barriers to 
Trade (TBT) or that on Sanitary and Phytosanitary Measures;  however, it has measures still in force 
under these Agreements.  Its standardization system is not very dynamic due to lack of human resources and investment in the conformity certification infrastructure.  Guinea has no national provisions concerning contingency measures. 
4. Export duties ranging from zero to 5 per cent are levied on products of Guinean origin and 
re-exports of goods of foreign orig in "previously imported against payment of the duties and taxes in 
force".  The export of certain essentials, and of logs , is prohibited.  Guinea has no export financing 
mechanism or export guaran tee and insurance regime. 
5. The reform of State-owned enterprises has slowed  sharply in recent years and the State still 
retains substantial holdings in several enterprises.  The Government Procurement Code has a number 
of shortcomings, particularly where auditing is concerned.  Moreover, its provisions have been 
disregarded in the course of the last two years, with almost all contracts having been privately negotiated.  A new code should be ad opted in the course of this year. 
6. In order to avoid excessive increases in some pr ices, a surveillance system is in force with 
respect to a list of "strategic" and essential produc ts.  The implementation of the competition and 
intellectual property regimes needs strengthening. Guinea WT/TPR/S/251 
 Page 23 
 
 
  (2) MEASURES DIRECTLY AFFECTING IMPORTS  
(i) Registration and preshipment inspection 
7. All economic operators regularly engaged in  import (or export) activities must obtain a 
trader's card, valid for two years, from the Minist ry responsible for trade.  This card shows the 
commercial register and bank account numbers a nd, where appropriate, the tax identification 
number (NIF).1  To obtain a trader's card the following requirements must be met: 
- Payment of a fee equal to GF 100,000; 
- production of a certificate of registration in the register of economic activities, issued 
by the Court of First Instance and cos ting GF 95,000 for natural persons and 
GF 150,000 for legal persons;  and 
- all imports, except for those explicitly exempted2, with an f.o.b. value of US$2,000 or 
more, require the prior signature, by the importer or an approved customs clearing 
agent, of a descriptive import declaration ( DDI) issued by the Ministry responsible 
for trade.  In all cases, the issuance of the DDI is subject to the payment of GF 15,000 
for administrative costs.  Moreover, add itional fees are charged, according to the 
c.i.f. value of the goods, at the following rates: 
 GF 400,000 for goods with a value of not more than GF 50,000,000; 
 GF 600,000 for goods with a value of between GF 50,000,000 and 
GF 100,000,000; 
 GF 800,000 for goods with a value of between GF 100,000,000 and 
GF 200,000,000; 
 GF 1,000,000 for goods with a value of between GF 500,000,000 and 
GF 1,000,000,000;  and 
 0.5 per cent of the f.o.b. value of the quantities to be imported for petroleum 
products.3 
8. For imports with an f.o.b. value of more than  GF 250,000,000, the fees are GF 1,000,000 per 
tranche of GF 250,000,000. 
9. The preshipment inspection (IAE) system inst alled in Guinea in 1996 and notified to the 
WTO in 20044, was abolished in 2005.  However, under a contract signed on 31 March 2008 with the 
                                                      
1 Joint Order No. 867 of 18 February 1997. 
2 The following categories of g oods are exempt from the DDI proc edure:  works of art of a 
non-commercial nature;  current newspapers and periodi cals;  personal effects and household articles;  items 
sent by parcel post and commercial samples;  and gifts and supplies for diplomatic or consular missions, or 
agencies and organizations of the Unite d Nations system accredited in Guinea. 
3 Imports of the following goods are exempt from payment of the DDI fee:  pyrotechnic articles (for 
mining);  pet animals;  local products and traditional craft products of ECOWAS members;  and gifts from 
foreign governments or international agencies. 
4 WTO document G/PSI/N/1/Add.10 of 19 July 2004. WT/TPR/S/251 Trade Policy Review 
Page 24 
  
  Guinean Government, the company BIVAC/Verita s recommenced these inspections on 5 May 2008 
with the aim of safeguarding customs revenue. 
10. Preshipment inspection is required for all imports  with an f.o.b. value of US$3,300 or more, 
except for a list of 80 "essential" pr oducts which are checked on arrival5 and those explicitly 
exempted.6  Goods with an f.o.b. value that lies betw een US$1,100 and US$3,300 may be subjected to 
preshipment inspection if it is suspected  that a consignment has been split up. 
11. IAE is systematic for goods with an f.o.b. va lue of more than US$3,300;  it applies to all 
modes of transport. 
12. According to BIVAC/Veritas, an inspection appli cation form (FDI) must be completed for all 
prospective imports, whatever their value.7  This form enables the insp ection company to enter into 
contact with the supplier for the purpose of initiating the control procedure in the country of exportation.  It must be accompanied by the pro forma invoice, the purchase order or, where appropriate, the contract.  On the basis of the details provided by the importer on his FDI, the BIVAC/Veritas office of the country of exportation cont acts the exporter to inform him of the steps to 
be taken with a view to inspection and to request the information and documents needed to carry out 
the physical examination.  Preshipment inspection in Guinea concerns the tariff classification of the 
goods and their quality, quantity and price.  The insp ector physically examines the goods to make sure 
that they correspond to the details recorded on the pro forma invoice and the FDI.  The inspection 
takes place in the presence of the exporter's repres entative, who countersigns the report before it is 
transmitted electronically to the BIVAC/Veritas lia ison office for issuance of the clean report of 
findings (AV), if the quantity and quality are in conformity.  If not, a discrepancy report (ARA) is 
issued.  The AV is handed over to the importer agains t receipt of payment of the inspection fees to the 
Central Bank of the Republic of Guinea.  Info rmation is transmitted between the preshipment 
inspection company and customs by ordinary post.  The authorities expect to have this communication 
system computerized and a project is already in hand. 
13. An inspection tax, payable by the importer, is le vied at the rate of 0.65 per cent of the f.o.b. 
value and GF 500,000 (about US$74) per container for in formal sector traders.  However, a flat-rate 
sum (minimum) of US$110 is charged per inspecti on for imports whose f.o.b. value lies between 
US$1,100 and US$3,300, while US$250 is charged for imports whose f.o.b. value is more than US$3,300. 
14. At the rate of 0.65 per cent, the minimum of  US$110 should be collected on imports with an 
f.o.b. value of US$16,923.  Consequently, for any import with a value of between US$1,100 and 
US$16,923, the tax collected is greater than 0.65  per cent and may reach 10 per cent in the case of 
                                                      
5 Decision No. 596/MEFP/CAB/ of 15 July 2008 on the procedures for applying the import verification 
programme to informal sector traders. 
6 The following categories of goods ar e exempt from IAE:  precious stone s and metals;  works of art;  
explosives and pyrotechnic products, arms and ammuniti on;  live animals;  scrap metal;  newspapers and 
periodicals;  personal effects and used household articles,  including a vehicle as a personal effect when changing 
domicile as attested by the authorities in the previous domicile;  commercial samples;  gifts from foreign 
governments or international organizations to the State, to educational establishments or libraries, to religious missions, charitable foundations and philanthropic organizations recognized as being of public utility in Guinea;  
gifts and supplies for diplomatic or consular missions or United Nations agencies imported for their own use;  
perishable foodstuffs, transported at room temperature or chilled;  cinematographic films for public showing, 
printed and developed;  plants and artificial or fresh cut flowers;  used tyres;  and goods totally exempt from 
fiscal duty and VAT. 
7 Programme for the verification of imports into the Republic of Guinea (2010). Guinea WT/TPR/S/251 
 Page 25 
 
 
  imports worth US$1,100.  For goods worth more than US$3,300, the minimum of US$250 should be 
paid on imports with an f.o.b. value of US$38,461.   Consequently, for any import with a value of 
between US$3,300 and US$38,461, the tax collected is greater than 0.65 per cent and may reach 
7.5 per cent for imports worth US$3,301.  In conc lusion, the flat-rate practice conceals excessive 
inspection charges, in this case due to the frequency of low-value imports by low-income countries 
such as Guinea. 
(ii) Customs procedures 
15. Since 2007 Guinea has been using ASYCUDA++ and a plan to move over to ASYCUDA 
WORD is being implemented. 
16. The Automated Customs System (ASYCUDA++) for processing foreign trade statistics and 
customs clearance operations (manifest, declaration, customs duties and relief pr ocedures) is deployed 
at 14 of the country's 29 customs offices.  Accord ing to the authorities, the computerized offices are 
linked to all the customs clearing agents to enable  them to declare goods.  The computerization of 
declarations has considerably simplified custom s procedures, which now take 48 hours instead of 
14 days.  Moreover, there is an urgent release pro cedure which takes about 24 hours.  It is granted to 
ensure the rapid release of certain categories of goods, in particular, medicines and perishables.  
Applications for urgent release must be made by an approved customs clearing agent, using a 
document (guaranty), which stipulates the clearance times.  Applications for urgent release must be sent to customs within 15 days of th e arrival of the goods in Guinea. 
17. Customs procedures are governed by the Customs Code
8, which can be viewed on the 
Guinean Customs website.9  Goods must be cleared by the importer or an approved customs clearing 
agent.  The occupation of customs clearing agent is regulated by Order No. 1549 of 31 May 2000.  In general, to clear imports, it is necessary to produ ce the originals of the invoice, the DDI (for imports 
with a value of at least US$2,000), the bill of ladi ng or the air waybill (LTA), the packing list, and the 
preshipment inspection report.  Depending on the circumstances, other documents may be required 
under specific regulations.  Special permits are requi red to import pesticides, pharmaceutical products, 
and arms and ammunition. 
18. Customs inspectors may carry out physical examinat ions at the port or airport.  Depending on 
their level of risk, goods may be routed through th e following customs channels:  a red channel (high 
risk), requiring a physical inspection of the documen ts and goods before clearance;  a yellow channel 
(medium risk), for inspection of the documents a nd X-raying of the goods;  or a green channel (low 
risk), for clearance without the n eed for inspection.  In practice, all goods are routed through the red 
channel.  Moreover, they are sent through a scanner, at the expense of the importer, who must pay:  
€65 per fully or partially loaded 20-foot container a nd €100 per fully or partially loaded container if 
the length is more than 20 feet.  Empty containe rs are scanned but in this case the process is free of 
charge. 
19. By order of the Minister of the Economy and Finance, Guinea has adopted customs valuation 
legislation based on the relevant WTO Agreement.
10  A "technical committee responsible for applying 
                                                      
8 Ordinances No. 094/PRG/SGG of 28 November 1990 and No. 091/006/PRG/SGG of 8 January 1991. 
9 Online information from the Guin ean Customs.  Viewed at:  
http://www.douanesguinee.gov.gn/code.htm. 
10 Order No. A/2010/2872 MEF/SGG of 23 March 2010. WT/TPR/S/251 Trade Policy Review 
Page 26 
  
  the transaction value of the WTO Agreement in the customs clearance of goods" has also been 
established by the Director-General of Customs.11 
20. "Official values", determined by the authorities, are used for the following list of products:  
rice, flour, cigarettes, cement, certain tractors, motor vehicles for the transport of persons, motor cars, 
vehicles for the transport of goods, trailers and se mi-trailers for all vehicles, and other vehicles not 
mechanically propelled and their parts. 
21. A special tariff commission, composed of the co mpetent ministry, the private sector, and the 
Ministry of Justice has been set up.  An arbitra tion committee has also been established but has not 
yet begun its work. 
22. Complaints by importers or users are examined at the level of the Studies, Regulations and 
Tariffs Division of the National Customs Director ate through its tariffs and valuation section.  
However, there are no statistics on disputes. 
(iii) Customs levies 
23. The structure of Guinea's tariff has not changed since its previous TPR in 2005.  The 
2010 tariff is based on the HS 2002 ten-digit nomenclature and has 5,730 lines (Table AIII.1);  it is 
assessed on the c.i.f. value of the imports.  Apart from the tariff, imports are subjected to other levies 
on a specific or ad valorem  basis. 
24. In 2010, the revenue from duties and taxes levied  on merchandise imports amounted to about 
GF 1,710 billion, or 38.5 per cent of fiscal revenue and 6.34 per cent of GDP. 
(a) Applied MFN tariff 
25. Since 2005, Guinea's tariff has been based on the Common External Tariff (CET) of the 
Economic Community of West African States (ECO WAS), which is aligned on that of WAEMU.  
However, on the "exceptions B" lis t, which covers 30 products (T able III.1), Guinea has maintained 
rates that differ from the WAEMU rates. 
26. The tariff is entirely ad valorem  and comprises the four CET rates (zero, 5 per cent, 10 per 
cent and 20 per cent).  The zero rate applies to pr oducts of an essentially social nature, agricultural 
equipment and inputs, including for livestock, and fishery products.  The 5 per cent rate applies to 
unprocessed raw materials and capital goods.  The 10 per cent rate is for semi-finished products and 
industrial inputs.  The 20 per cent rate applies to final consumer goods not included in the previous 
categories. 
Table III.1 
Guinea's list of "exceptions B", WAEMU Common External Tariff 
Product Category WAEMU CET 
(%) Guinean 
customs duty
(%) 
Kidney beans ( Phaseolus vulgaris ), seed 1 5 0 
Cashew nuts, in shell 3 20 0 
Vegetable materials and vegetable waste,  vegetable residues and by-products, 
whether or not in the form of pellets, of a kind used in animal feeding, not 
elsewhere specified or included 2 10 0 
                                                      
11 Decision No. 00333 of 18 August 2010. Guinea WT/TPR/S/251 
 Page 27 
 
 
  Product Category WAEMU CET 
(%) Guinean 
customs duty
(%) 
Preparations containing vitamins 2 10 0 
Insecticides for agricultural use 3 20 0 
 Other 1 5 0 
Fungicides for agricultural use 1 5 0 
 Other 1 5 0 
Teats and the like 1 5 0 
Exercise books 3 20 0 
Other school supplies 3 20 0 
Made up fishing nets 2 10 0 
 Of jute or other textile fibres 2 20 0 
Other, obtained from strip or the like 3 20 0 
Shovels and spades 3 20 0 
Forks 3 20 0 
Mattocks, picks, hoes, rakes 3 20 0 
Axes, bill hooks and similar hewing tools 3 20 0 
Secateurs (including poultry shears), one-handed 3 20 0 
Hedge shears, two-handed pruning shears and similar two-handed shears 3 20 0 
Other hand tools of a kind used in agriculture , horticulture or forestry hand tools 3 20 0 
Ploughs 2 10 0 
Other harrows 2 10 0 
Seeders, planters and transplanters 2 10 0 
Milking machines 1 5 0 
Dairy machinery 1 5 0 
Parts of milking machines 1 5 0 
Trailers and semi-trailers, self-l oading or self-unloading 2 10 0 
Source : Guinean authorities. 
Table III.2 
Structure of the applied MFN tariff, 2005 and 2011 
(Per cent) 
  2005 2011 Uruguay 
Round 
1.  Tariff lines bound (as a percentage of all tariff lines) 41.1 41.1 n/a 
2.  Tariff lines eligible for duty-free entry (a s a percentage of all tariff lines) 1.9 3.2 1.3 
3.  Duties other than ad valorem  (as a percentage of all tariff lines) 0.0 0.0 0.0 
4.  Tariff quotas (as a percentage of all tariff lines) 0.0 0.0 0.0 
5.  Duties other than ad valorem , without any ad valorem  equivalent 
(as a percentage of all tariff lines) 0.0 0.0 0.0 
6. Simple average duty rate 12.1 12.1 21.2 
  Agricultural products (WTO definition)a 14.6 14.3 39.4 
  Non-agricultural products (WTO definition)b 11.7 11.7 11.8 
  Agriculture, hunting, forestry and fishing (ISIC 1) 12.6 12.4 39.6 
  Mining and quarrying industries(ISIC 2) 5.2 5.2 0.0 
  Manufacturing industries (ISIC 3) 12.2 12.2 18.7 
7. National tariff peaksc 0.0 0.0 0.2 
8. International tariff peaksd 41.3 41.2 50.4 WT/TPR/S/251 Trade Policy Review 
Page 28 
  
    2005 2011 Uruguay 
Round 
9. Global standard deviation of  the duties applied 6.9 7.0 15.0 
10. "Nuisance" duties (as a pe rcentage of all tariff lines)e 0.0 0.0 0.0 
n/a Not applicable. 
a WTO Agreement on Agriculture. 
b Excluding petroleum. 
c National tariff peaks correspond to duties that are higher than three times the simple average of all the rates applied (indi cator 6). 
d International tariff peaks correspond to duties that exceed 15 per cent. 
e "Nuisance" duties are duties that are mo re than zero but do not exceed 2 per cent.  
Source : WTO Secretariat calculations, based on data provided by the Guinean authorities. 
27. The modal rate is 20 per cent and a small pe rcentage of lines is assigned the zero rate 
(Chart III.1).  With a view to the adoption of the fifth band of the ECOWAS tariff, 396 tariff lines (i.e. 6.9 per cent of the total number of tariff lines) w ill shortly be subjected to a rate of 35 per cent.  
The simple average tariff rate is 12.1 per cent (Table  III.2), with a standard deviation of 7, giving a 
coefficient of variation of 0.6, i.e. a moderate rate dispersion. 
28. Agricultural products (WTO definition) are s ubject to heavier taxation (22.6 per cent on 
average) than non-agricultural products (11.7 per cen t on average).  If the ISIC definition is used, 
agriculture remains the most protected sector (w ith an average tariff of 12.4 per cent), closely 
followed by manufacturing industries (12.2 per cent)  and, finally, mining industries (5.2 per cent) 
(Table III.3). 
29. Overall, the tariff is characterized by mixed escalation (Chart III.2), slightly negative from 
raw materials (10.2 per cent) to semi-finished pr oducts (9.9 per cent) and positive towards finished 
products (13.7 per cent).  A two-digit breakdown of the ISIC reveals positive tariff escalation in the 
food industry;  textiles and clothing;  paper, articl es of paper, printing and pu blishing;  and in other 
manufacturing industries.  The positive levels of  effective protection mean that the industries 
concerned lack incentives to achieve  competitiveness in international markets and, consequently, to 
develop.  In other industries, the tariff escalati on is mixed, which raises the production costs of 
enterprises that use the taxed inputs and/or does nothing to encourage them to improve their competitiveness. 
Table III.3 
Summary analysis of the applied MFN tariff, 2011 
Description Number 
of lines MFN tariff applied in 2011 
Imports 
2008 
(US$ million)Simple 
average rate Range of 
rates Standard 
deviation CV 
(%) 
Total 5,763 12.1 0-20 7.0 0.6 1,835.4 
Harmonized System (HS)       
Chapters 1 to 24 847 15.0 0-20 6.7 0.4 243.6 
Chapters 25 to 97 4,916 11.6 0-20 6.9 0.6 1,591.9 
WTO definitiona       
Agriculture 807 14.3 0-20 7.0 0.5 246.1 
Live animals and products of animal origin 98 18.6 0-20 4.9 0.3 3.6 
Dairy produce 31 12.3 5-20 7.6 0.6 4.0 
Coffee, tea, cocoa, sugar, etc. 177 16.5 0-20 5.7 0.3 85.0 
Cut flowers and plants 37 5.8 5-20 3.5 0.6 0.4 Guinea WT/TPR/S/251 
 Page 29 
 
 
  Description Number 
of lines MFN tariff applied in 2011 
Imports 
2008 
(US$ million)Simple 
average rate Range of 
rates Standard 
deviation CV 
(%) 
Fruit and vegetables 171 19.1 0-20 3.8 0.2 10.6 
Cereals 18 6.4 0-20 4.5 0.7 80.2 
Oil seeds, fats and oils 92 10.7 0-20 6.0 0.6 19.8 
Beverages, spirits 45 19.6 0-20 3.0 0.2 7.8 
Tobacco 9 12.2 5- 20 7.5 0.6 32.8 
Other agricultural products 129 6.4 0-20 3.8 0.6 1.9 
Non-agricultural products (excluding 
petroleum) 4,934 11.7 0-20 6.9 0.6 988.2 
Fish and fishery products 119 14.4 0-20 5.3 0.4 0.9 
Mineral products, precious stones and 
precious metals 346 11.0 0-20 7.3 0.7 102.2 
Metals 651 11.3 0-20 6.7 0.6 97.3 
Chemical products and photographic s upplies 903 7.4 0-20 5.4 0.7 131.5 
Leather, rubber, footwear and travel goods 172 13.1 0-20 6.1 0.5 29.1 
Wood, wood pulp, paper and furniture 259 11.2 0-20 6.7 0.6 26.0 
Textiles and clothing 875  17.3 0-20 4.7 0.3 30.2 
Transport equipment 326 13.0 0-20 6.5 0.5 147.8 
Non-electrical machinery 535 6.4 0-20 4.5 0.7 249.8 
Electrical machinery 261 11.4 5-20 6.1 0.5 141.6 
Non-agricultural products, n.e.s. 487 14.6 0-20 6.6 0.5 31.8 
By ISIC sectorb       
Agriculture, hunting, forestry and fishing 348 12.4 0-20 99.1 8.0 16.1 
Mining and quarrying industries 108 5.2 5-20 100.0 19.3 1.2 
Manufacturing industries 5,306 12.2 0-20 99.7 8.2 1,818.1 
By stage of processing       
Raw materials 703 10.2 0-20 7.0 0.7 98.2 
Intermediate goods 1,806 9.9 0-20 6.1 0.6 280.2 
Finished goods 3,254 13.7 0-20 7.0 0.5 1,457.0 
a There are 22 tariff lines for petroleum produc ts that have not been taken into account. 
b International Standard Industrial Classi fication of All Economic Activities (Rev.2),  electricity, gas and water excluded (one  tariff 
 line). 
Note: CV = coefficient of variation. 
Source : WTO Secretariat estimates, based on da ta supplied by the Guinean authoriti es, and the UNSD Comtrade database, 
for 2008 imports. WT/TPR/S/251 Trade Policy Review 
Page 30 
  
  (3.2)(34.5)
(20.9)(41.0)
0102030405060708090100
05001,0001,5002,0002,5003,000
05 1 0 2 0
The figures in parentheses correspond to the percentage of the total number of lines.
WTO Secretariat calculations, based on the IDB.Chart III.1
Breakdown of MFN duty rates, 2011
Number of tariff lines
Note:
Source :Per cent
Number of lines
Cumulative percentage (right-hand side)
 
 
(b) Bindings 
30. Guinea has bound 41.1 per cent of its tariff lin es, namely, all agricultural products and 
31.4 per cent of non-agricultural products.  The simple  average of the bound rates is 21.2 per cent, or 
39.4 per cent for agricultural products and 11.8 per cent for non-agricultural products.  At present, on 
10.3 per cent of tariff lines the applied rates exceed the bound rates.  The difference between the applied and bound rates and the small proportion of tariff lines bound make Guinea's tariff regime less 
predictable.  Other duties and taxes are bound at zero, 23 per cent, 43 per cent, 53 per cent, 63 per 
cent or 93 per cent.  Consequently, the applica tion of other import duties and taxes by Guinea, 
including the community levy and the degressive pr otection tax, poses a problem of compliance with 
its commitments in relation to th e goods for which these duties and taxes have been bound at zero. Guinea WT/TPR/S/251 
 Page 31 
 
 
  0510152025Chart III.2
Escalation of duties by ISIC 2-digit category, 2011
Per cent
Source :   WTO Secretariat estimates, based on the IDB .All products
Food products, 
beverages
Textiles, 
clothing
Wood and 
furniture
Paper, printing 
and publishing
Chemicals, 
plastic products
Non-metallic 
mineral 
products
Basic metals
Metal article 
manufacturing
Other 
manufacturing 
industriesNOT APPLICABLEAgriculture
Mining and 
quarryingFirst stage of processing Semi-finished products Finished products
NOT APPLICABLE
 
 
(c) Other duties and charges levied exclusively on imports 
31. Apart from the tariff, numerous duties and ta xes are levied exclusively at importation 
(Table AIII.2).  A 2 per cent processing and assessmen t fee (RTL) applies to the c.i.f. value of 
imports, with the exception of goods imported by embassies, mining companies, and other bodies 
accorded the same treatment.  The ECOWAS community  levy (PC) is imposed at the rate of 0.5 per 
cent on the c.i.f. value of most imports under the law establishing the Guinean customs tariff aligned 
on that of WAEMU.  Guinea levies a supplementary tax of 0.25 per cent on al l imports not explicitly 
exempted by the law, as well as on exports of agricultural products.  A registration tax of 0.5 per cent is levied on the c.i.f. value of all imports of capital goods, under the Investment Code and the Mining 
Code, for mining companies in the development ph ase, which in principle are exempt from customs 
duties.  Certain goods are also liable to storage charges.  Moreover, the degressive protection tax (TDP) is imposed on a list of products at rates of 10 per cent and 15 per cent.
12  In principle, it 
should have been abolished in 2009, but the d eadline was postponed to 31 December 2012, with a 
progressive reduction of 50 per cent a year. 
(d) Import duties and taxes:  exemptions and concessions 
32. The Guinean Customs Code provides for se veral customs procedures that allow for 
importation with conditional relie f from duties and taxes, namely, the transit, warehousing and 
                                                      
12 The products subject to th e TDP are:  wheat flour (10 per cent);  fruit juice and vegetables (15 per 
cent);  mineral water (10 per cent);  paint and varnish (10 pe r cent);  soap (10 per cent);  candles (15 per cent);  
plastic sacks and bags (15 per cent);  plastic tableware (10 per cent);  plywood (10 per cent);  square tubes 
(10 per cent);  nails, tacks;  and wheelbarrows and metal sheets (10 per cent). WT/TPR/S/251 Trade Policy Review 
Page 32 
  
  temporary admission procedures.  Goods importe d under the conditional relief regime must be 
covered by a bond-note comprising, in addition to the detailed goods declaration,  the joint and several 
undertaking of the importer and his surety, recogni zed as sound and solvent, to fulfil, within the 
time-limits laid down, their obligations under the la ws and regulations.  The surety may be replaced 
by the payment of a deposit on the duties and taxes.  The undertakings given are cancelled and the 
sums deposited are refunded on presentation of the discharge certificate issued by customs certifying that the obligations undertaken have been fulfilled.  However, to prevent fraud, the National Director 
of Customs may make the discharge of bond-notes used for the purpose of guaranteeing the exportation or re-exportation of certain goods subject to the production of a certificate issued by the 
Guinean or foreign authorities certifying that the good s in question have been delivered at the required 
destination. 
33. Under the Customs Code, goods in transit be nefit from relief from the duties, taxes and 
prohibitions applicable.  However, they are subjec t to the payment of a transit fee equivalent to 
0.5 per cent of the c.i.f. value and a sealing fee of GF 3,000 per carton and GF 5,000 per truckload of goods (Table AIII.2). 
34. Temporary admission with total or partial relie f from duties and taxes is granted to goods 
introduced provisionally into Guinea.  If these goods are not subsequently re-exported or warehoused, 
regularization of the bond-notes may be authorized by the National Director of Customs subject to payment of the duties and taxes in force on the date  of registration of the notes in question.  The 
Minister responsible for finance defines the pro cedures under which goods authorized to leave the 
customs territory to receive an additional labour i nput will be subject to the payment of import duties 
and taxes when re-imported. 
35. The legislation also provides for the establishm ent of public, private and special warehouses.  
In principle, warehousing suspends the applicati on of the duties, taxes and prohibitions to which 
goods are liable at importation.  The goods may stay  in warehouse for a maximum of 18 months.  At 
the end of this time, goods that have not been re-e xported, if not prohibited, become subject to import 
duties and taxes.  If these duties and taxes are not  paid, the goods are automatically placed under 
customs control before being sold at public auc tion by the customs administration.  A warehouse tax 
of 0.5 per cent of the c.i.f. value of the warehoused goods continues to be levied. 
36. The 1987 Investment Code provides for various  incentive regimes during the investment 
period (initial or extension) (Chapter II).  Qualif ying enterprises are exempted from the payment of 
import duties and taxes on the capital goods and tools n eeded to realize the i nvestment.  However, a 
registration tax of 1 per cent of the c.i.f. value of  the imports remains payable.  Exemptions are also 
granted under the Mining Code.  Investment agreem ents between the State and investors may likewise 
provide for tax and customs concessions. 
37. The annual loss of revenue attributable to exemp tions is considerable.  It amounted to about 
GF 446 billion in 2010, as compared with 365 billi on in 2009, or more than one third of annual 
customs revenue. 
(e) Tariff preferences 
38. Under the ECOWAS single trade liberalizati on scheme (SLE), Guinea grants entry free of 
fiscal import duty and the community levy to pro ducts originating in other ECOWAS countries.  
Enterprises interested in admission to the SLE file  their application with the National Approval Guinea WT/TPR/S/251 
 Page 33 
 
 
  Committee (CNA).13  In Guinea, it is the Ministry responsible for international cooperation that 
accommodates the CNA.  Member States are responsib le for approving their enterprises and products 
that fulfil the conditions of origin and for communicating to the ECOWAS Commission the list of products thus approved and the re levant documentation.  The ECOWAS Commission is responsible 
for circulating the lists of approved products communi cated by member States.  In addition, to benefit 
from preferential treatment at importation, ECOWAS -originating products must be accompanied by 
import declarations and certificates of origin.  However, agricultural and livestock products, together 
with handmade articles, are exempt from the certificate of origin requirement. 
39. Guinea and Morocco have signed a trade and cu stoms agreement that provides for bilateral 
preferences, in particular, exemption from customs duties and equivalent taxes on:  a list of Guinean 
products (notably fishery products;  coffee;  fruit;  spi ces;  oil-seed;  minerals;  skins;  wood;  gold;  
diamonds and ferrous scrap);  and a list of Moroccan  products (notably food preparations;  cheese;  
fruit and vegetables;  oil-seed;  oils and fats;  minerals;  chemical, pharmaceutical and cosmetic 
products;  agricultural inputs;  textiles and clothing;  wood in the rough;  me tals and metal products;  
machinery and equipment;  and vehicle parts). 
(f) Internal duties and taxes 
Value added tax (VAT) 
40. In general, in Guinea VAT is co llected at the rate of 18 per cent on imports and the supply of 
goods and services on Guinean territory, for consider ation, by a taxable person.  The goods and 
services supplied that are subject to domestic VAT are those supplied by taxa ble persons liable to 
payment of the tax.  All natural or legal persons with an annual tu rnover of GF 150 million or more in 
the case of industrial or commercial activities, or GF 60 million in the case of the provision of services, are automatically liable to VAT.  Enterp rises with an annual turnover of between 75 and 
150 million for sales, or 30 and 60 million for the provision of services, may request to be made subject to VAT.  The following are deem ed to constitute the supply of goods: 
- Sale; 
- exchange; 
- transfer of assets to a company; 
- hire purchase; 
- leasing contract with obligation to purchase;  and 
- transfer of ownership on the lawful  demand of a public authority. 
41. VAT on imports is calculated on the basis of the c.i.f. value plus the tariff, the RTL and, 
where appropriate, the TDP.  In the case of locally produced goods, the tax base consists of the actual 
total amount of the price asked by the seller as consideration for the supply of goods or services. 
42. The following are exempt from VAT:  rice, wheat  flour, edible vegetable oils and products 
subject to the zero tariff rate.  Exports are taxed at  the zero rate and, accordingly, this regime gives 
entitlement to the refunding of the tax levied on the inputs used in the production of the goods 
                                                      
13 Regulation REG/3/4/02 of 23 April 2002 of the ECOWAS Council of Ministers. WT/TPR/S/251 Trade Policy Review 
Page 34 
  
  concerned.  However, the VAT refund system rema ins ineffective as no refunds have actually been 
made. 
Excise duties 
43. Guinea continues to levy excise duties, at vari ous rates (5 per cent, 15 per cent and 45 per 
cent), on certain imported or locally produced goods.  The excise duties are applied on the basis of the 
customs value of imports and the ex-factory price of goods produced locally. 
44. The 5 per cent rate applies to perfume and toilet water;  beauty and makeup preparations;  hair 
preparations;  pre-shaving and shaving preparations;  and used cars more than five years old.  The 
15 per cent rate applies to cigars, cigarillos and ciga rettes, of tobacco or tobacco substitutes;  wigs;  
articles of jewellery;  and articles of goldsmiths' ware s, other articles of precious metal, and articles of 
natural or cultured pearls.  The 45 per cent rate con cerns beer made from malt;  wine of fresh grapes, 
vermouth and other wine and fermen ted beverages;  and ethyl alcohol , other spirits, liqueurs and other 
spirituous beverages. 
(iv) Rules of origin 
45. Guinea has not notified the WTO Committee on Rul es of Origin of any non-preferential rule 
of origin.  However, it applies preferential rules of origin within the context of ECOWAS and the 
Global System of Trade Preferences (GSTP).14 
46. Under Guinea's Customs Code, the country of origin of a product is that in which the product 
was harvested, extracted from the soil or manufactu red.  The rules to be followed in order to 
determine the origin of goods obtained in a country  using products harvested, extracted from the soil 
or manufactured in another country are established by  international agreements or by order of the 
Minister responsible for the economy.  The agreem ents that bind Guinea where rules of origin are 
concerned are the ECOWAS agreement and the trade and tariff agreement between Guinea and 
Morocco. 
47. Within ECOWAS, for a product to be deemed to be of community origin, the minimum 
proportion of inputs of community origin must be 60 per cent. 
48. In the case of the agreement between Guinea and Morocco, a product is deemed to be 
originating when the percentage of value added is 35 per cent or more. 
(v) Prohibitions, licences and import controls 
49. Guinea has never submitted a notification to  the Committee on Import Licensing since it 
acceded to the WTO.15  In principle, all merchandise imports are subject to a DDI, used for statistical 
purposes and issued against payment of a sum that depends on the value of the goods (section (2)(i)).  
The DDI appears to be issued automatically. 
50. The importation of arms and ammunition, narco tic drugs and uniforms remains prohibited, for 
reasons of security, morality and custom.  To impor t these products it is necessary to follow a special 
procedure. 
                                                      
14 WTO document G/RO/70 of 17 December 2010. 
15 WTO document G/LIC/M/32 of 16 December 2010. Guinea WT/TPR/S/251 
 Page 35 
 
 
  51. The importation of pharmaceutical products is subj ect to the prior approval of the Ministry 
responsible for health, while the importation of currenc y is subject to a special declaration procedure. 
(vi) Contingency measures 
52. Guinea has not made any notification to th e WTO concerning contingency measures.  
However, no measure of this type has ever b een taken and there are no relevant provisions. 
(vii) Standards, technical regulations and other requirements 
(a) Standards, technical regulations, and testi ng, certification and accreditation procedures 
53. Standardization in Guinea is governed by Law No. L/93/040/CTRN of 15 October 1993 on 
standardization and certification of conformity with standards.  According to this law, the National 
Standardization and Metrology Institute (IGNM) is responsible for coordinating the preparation of 
Guinean standards in all the sectors of the economy.  As a scientific and technical public institution, it 
operates under the authority of the Ministry responsible for industry.  Decree No. 105/PRG/SGG/89 of 20 May 1989 establishes the composition and functions of the IGNM. 
54. In addition to its main task of preparing sta ndards, the IGNM disseminates existing standards 
among users at the national level;  identifi es standardization requirements and introduces 
standardization programmes;  encourages the use of  quality control methods by enterprises;  manages 
the system of certification of conformity with standa rds with a view to issuing a national quality label 
(LABEL GUINEE);  promotes national standards of  measurement on Guinean territory;  assesses, 
calibrates and checks measuring instruments used in tr ade, industry and laboratories;  and participates 
in metrological and standardization projec ts at regional and international levels.
16 
55. The preparation of a standard may be initiate d by any operator, including the IGNM.  A 
sectoral technical committee is then charged with structuring the formulation of the standard.  Draft standards are then prepared before being submitted,  for two weeks, to all the stakeholders (public 
administrations, importers, producers, etc.) for approv al, in order to ensure conformity with the public 
interest.  Foreign stakeholders resident in Gu inea are consulted, on the same footing as all the 
stakeholders in the various branches of the public and private sectors.  The technical committee then 
meets to assess the relevance of the various propo sals for amendments before  adopting the standard. 
56. Standards are approved by order of the Minister  responsible for industry, on the advice of the 
ministers whose sectors are concerned.  Their app lication then becomes mandatory in Guinea for all 
the public and private economic operators concerne d, within the time-frame  and in accordance with 
the procedures laid down in the instrument of approval. 
57. Standards can be revised by following the pro cedures applied in the process of preparing and 
approving them.  In the event of difficulties in a pplying approved standards, the Minister responsible 
for industry may grant waivers, after consulting the ministers whose services are concerned.  
However, waiver applications must be properly reasoned.  Waivers may relate to the mandatory 
nature of the standard or to the time-frame for its  implementation.  Nonetheless, such waivers may not 
be granted where there is a risk of their harming the public interest. 
                                                      
16 Online information.  Viewed  at:  http://www.iso.org/iso/fr/about/iso_members/iso_member_ 
body.htm?member_id=1763. WT/TPR/S/251 Trade Policy Review 
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  58. So far, the IGNM has adopted 200 Guinean st andards, mainly in the following sectors:  
agrifood;  cement;  wood;  fishing;  building;  textile chemistry;  environment;  and electrical 
engineering.  Guinea currently has approved standard s (technical regulations) in the agrifood (coffee), 
building materials (cement, wood) and ch emical (paint and varnish) industries.17  In addition, there are 
approved standards for sheet metal roofing.18  Guinea's standards and technical regulations do not 
make any distinction between imports and domestically manufactured products. 
59. Certification of conformity with approved sta ndards is sanctioned by the national conformity 
mark and/or a certificate, which the producer can obtain by applying to the IGNM.  In return, the 
latter is authorized to charge, for services rendered, fees in the amount laid down in the Finance Law.  
Despite the existence of approved standards, owing to  the lack of a suitable infrastructure, the IGNM 
checks conformity only for cement.  The certificate of verification by the IGNM forms part, in principle, of the documents required for the custom s clearance of cement.  For other products, quality 
control is subcontracted to various Guinean labor atories.  However, no information is available 
concerning the relevant fees.  Guinea is not a signa tory to any mutual recognition agreement (MRA). 
60. The IGNM has been notified to the WTO as th e national enquiry point for all questions 
relating to technical barriers to trade (TBT).
19  However, the WTO has not received any notification 
concerning the technical regulations in force.20 
(b) Sanitary and phytosanitary measures 
61. Guinea is a member of the FAO's Intern ational Plant Protection Convention (IPPC) 
Commission, the World Organisation for Anim al Health (OIE) and the FAO/WHO Codex 
Alimentarius Commission. 
62. The institutional framework for sanitary and phytosanitary measures in Guinea is 
characterized by the predominance of fragmented regulatory texts involving various ministries without any real coordination.  Under the terms of the current legislation, several ministries, departments and agencies share responsibility fo r sanitary and phytosanitary controls and 
environmental protection, in particular, the ministri es responsible for public health;  agriculture and 
livestock;  fisheries;  trade and industry;  and the environment. 
63. At importation, the veterinary services of the Ministry responsible for livestock check animal 
products that could affect human health. 
64. The control procedures take place at three levels: 
- Documentary checks to verify conformity with OIE standards; 
- an identity check to ensure that the documents provided correspond to the 
characteristics of the product imported;  and 
- a physical examination, which involves taking a sample for analysis in the veterinary 
laboratory. 
                                                      
17 UNDP (2005). 
18 Order No. A/2003/4743/MCIPME/CAB/SGG of 25 June 2003 on the approval and mandatory 
certification of conformity with the eight Guinean standards relating to sheet metal roofing. 
19 WTO document G/TBT/ENQ/37 of 15 June 2010. 
20 WTO document G/TBT/28 of 5 February 2010. Guinea WT/TPR/S/251 
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  65. Quarantine at the border may last  for up to 40 days.  During this period, the health of the 
animals is checked and random tests are carried out.  If no anomalies are found, the animals are 
allowed to be imported.  When sanitary controls ar e being applied at importation, the detection of a 
harmful organism in a batch leads automatically to quarantine, disinfection, destruction or change in 
the intended use of the carrier organism.  However,  imports of animals from certain countries may be 
exempted on presentation of animal health certific ates.  For plant products, Order No. 2008/4361 
MA/CAB of 5 November 2008 establishes, for the ma in crops, a list of harm ful organisms requiring 
plant quarantine. 
66. Law No. L/92/027/CTRN establishing phytosanitary controls for plants at importation and 
exportation entrusts this task to the inspectors of  the Plant Protection Directorate of the Ministry 
responsible for agriculture.  In principle, th ere are phytosanitary control posts at ports and 
international airports and on the ma in land borders.  Products must be checked, in principle, within 
72 hours and if they are perishable their perishab ility must be taken into account.  Moreover, the 
introduction into Guinea of plant products, parts of plants, soil, manure, compost and all packaging, 
vehicles and containers used to transport them is subject to the production of a phytosanitary 
certificate issued by the country of origin.  Th e sizes of samples for plant materials intended for 
sowing, material for planting (cuttings, rhizomes, t ubers, etc.), other plant products transported in 
sacks or boxes, and fresh fruit, are established by orde r of the Minister responsible for agriculture.  
After sampling, if the results of the analysis rev eal an infestation, the products will, depending on the 
circumstances, be placed in quarantine, disinf ected, destroyed, or put to a different use.21 
67. The National Quality Control and Standards Service (SNCQN) is responsible, among other 
things, for checking agrifood products and plants at  importation, at exportation and on local markets, 
including technical regulation controls.22  It has only one analytical laboratory. 
68. In the port of Conakry, the control services of the Ministry responsible for the environment 
oversee compliance with the international agreements that Guinea has ratified.  In principle, they 
control, at importation and exportation, all chemical  products and by-products that could be harmful 
to human health or the environment.  However, in  reality, the services of the Ministry responsible for 
the environment are very often disreg arded by importers and forwarders.23 
69. In Guinea, there is no law that deal s specifically with GMOs.  However, 
Law No. L/94/003/CTRN regulates consumer protection, the inspection of foodstuffs and the repression of commercial fraud. 
(c) Packaging, labelling and marking 
70. The service responsible for packaging, labe lling and marking in Guinea is the National 
Quality Control Service. 
71. Some of Guinea's technical regulations relate  to packaging, labelling and marking, in 
particular, the packaging and marking of green coff ee, ordinary cement and cement for tropical use, 
and the labelling of food additives sold as such and h ealth foods.  The labelling of pesticides must 
display, in French, information concerning, among ot her things, the nature of the product and the way 
                                                      
21 Order No. 2008/4362MA/CAB of 5 November 2008. 
22 Decree No. D/98/113/PRG/SGG/ of 13 July 1998 on the organization and functioning of the 
SNCQN. 
23 UNDP (2005). WT/TPR/S/251 Trade Policy Review 
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  in which it acts, the precise identity and authoriza tion number of its manufacturer, the uses for which 
the product is approved and the directions for use.24 
(viii) Other measures 
72. No agreement has been concluded with forei gn governments or enterprises with a view to 
influencing the quantity or value of goods and ser vices exported to Guinea.  Likewise, the authorities 
are unaware of any such agreements be tween Guinean and foreign enterprises. 
73. Guinea does not maintain any domestic conten t requirements for the purpose of according 
advantages or incentives to promote the cons umption or use of local goods and services. 
(3) MEASURES DIRECTLY AFFECTING EXPORTS  
(i) Procedures 
74. Export procedures have not changed since Guinea 's previous TPR.  The importer registration 
formalities are also applicable to exporters (section (2)(i)).  However, there is a special procedure for 
practising the trade of gold and diamond exporter.  All exports of gold are carried out by the Central Bank for the account of natural and legal pers ons duly registered in the commercial register.  
The quantity to be exported must form the subject of  a regular declaration with the customs services.  
A tax equivalent to 1 per cent of the value of the batch to be exported remains payable.  The exporting 
client must be domiciled with the Central Bank or a commercial bank. 
75. The procedure for exporting diamonds is handled  by the National Bureau of Expertise (BNE) 
under the authority of the Ministry of Mining. 
76. A descriptive export declaration (DDE), invol ving the payment of GF 12,500 and valid for 
six months, is required for all exports with a value of  US$2,000 or more.  It is handled by the Ministry 
responsible for trade. 
77. Certificates of origin required by countries of importation granting tariff preferences to 
Guinean products are issued to exporters by th e Foreign Trade Directorate against payment of 
GF 2,000.  They are then countersigned by the customs administration. 
78. Under the Ministry responsible for trade, the centre providing support for the export sector 
(Export Formalities Support Centre (C AFEX)) is responsible for issui ng export certificates (sanitary 
or phytosanitary) for the purpose of validating the technical controls carried out by the various competent services. 
(ii) Export duties and taxes 
79. The Guinean legislation provides for a fiscal export duty (DFE) ranging from zero to 5 per 
cent.  Export duties are levied at the zero rate on agricultural and industrial products of 
Guinean origin;  at the rate of 2 per cent of the value of re-exported goods of foreign origin, 
previously imported against payment of the duties a nd taxes in force in Guinea;  3 per cent of the 
value of gold and diamonds exported by persons or the Central Bank;  and 5 per cent of the value of 
exports of gold and other precious  metals and stones in the case of mining companies, except where 
specifically indicated in an express provision of an ag reement.  The fiscal export duty rates applied to 
                                                      
24 Order No. 5716/MAEF/SGG/96 of 3 October 1996. Guinea WT/TPR/S/251 
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  other mining products are those set out in the individual agreements concluded between the 
Guinean State and the mining companies. 
80. Apart from the DFE, specific levies of US$13 and GF 25,000 per metric ton are imposed on 
coffee and ferrous scrap exports, respectively.  Moreove r, the supplementary tax is levied at the rate 
of 0.25 per cent on exports of agricultural produc ts, for the benefit of the National Chamber of 
Agriculture. 
(iii) Prohibitions, licences and export controls 
81. In principle, the quantitative restrictions (i ncluding prohibitions) imposed by Guinea derive 
from international treaties to which it is party.  These include the Basel Convention on the Control of 
Movements of Hazardous Wastes and the CITES (P rotected Species) Convention.  However, the 
Government can, where the circumstances so require, regulate or suspend the export of certain goods.
25  In 2007, the Guinean Government adopted a Ministerial Order prohibiting the export of 
agricultural, forestry and fishery products.  This or der was not renewed when it expired in 2008.  In 
addition, exports of rough diamonds are subject to the Kimberley process certification scheme, and 
the Central Bank houses the offices of the service res ponsible for issuing the certificates.  The export 
of subsidized rice, wheat, sugar, petroleum products and logs is prohibited in Guinea. 
(iv) Export subsidies, promotion and assistance 
82. With a view to promoting exports, Guinea's Customs Code provides for inward processing, 
which allows the importation, with conditional relie f from duties and taxes, of goods intended for 
re-exportation after having undergon e manufacturing or processing.  Authorization for inward 
processing is granted by the National Director of Customs. 
83. Moreover, the Investment Code grants a numb er of advantages to producers exporting goods 
and services, with the exception of ores (bauxite, diamond, gold, iron and their products).  These include, in addition to the common benefits of the I nvestment Code (section (4)(ii)), an exemption, for 
five tax years from the start of operations, from the tax on industrial and commercial profits (BIC), in 
proportion to the ratio of export turnover to total turnover. 
84. There are also various bodies with responsib ility for promoting Guinean exports, chiefly: 
- The Export Formalities Support Centre (CA FEX), which, in addition to issuing 
phytosanitary certificates (section (3)(i)), provides information concerning marketing 
opportunities in various markets, training and awareness raising for exporters in 
relation to the techniques of internati onal trade, and support for exporters in 
connection with their export approaches and formalities; 
- the International Trade and Export Promo tion Centre (CIEPEX), which organizes 
international fairs and exhibitions with a view to promoting Guinean products;  and 
- AGRIMEX, which helps exporters to  promote quality and hygiene. 
85. There is no export financing and/or guarantee mechanism in Guinea. 
                                                      
25 Article 13 of the Customs Code. WT/TPR/S/251 Trade Policy Review 
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  (v) Industrial free zone regimes 
86. According to the authorities, there are no indus trial free zones in Guinea.  However, there 
appear to have been projects to establish free z ones at Forécariah (for agrifood industries) and at 
Boffa (for mining industries). 
(vi) Other provisions 
87. Guinea does not apply voluntary export restraint measures. 
(4) MEASURES AFFECTING PRODUCTION AND TRADE  
(i) State trading, State-owned enterprises and privatization 
88. Guinea has submitted several notifications to  the WTO concerning the absence of State 
trading enterprises.26  However, the Guinean Petroleum Company (SGP), which is 49 per cent 
State-owned, appears still to have a monopoly on  storage operations at the Autonomous Port of 
Conakry (PAC) and on bulk deliveries of petroleum products. 
89. The State continues to hold shares in a numbe r of enterprises (Table III.4).  The process of 
privatization of Guinean State-owned enterprises, be gun in 1994, has slowed down in recent years due 
to the political and social instability that the country has experienced. 
Table III.4 
List of State-owned enterprises 
Full name Logo State holding
(%) Notes 
State-owned companies in which the State holds all the capital 
Guinea Electricity EDG 100 Active 
Guinea Water Company SEG 100 Active 
Guinean National Lottery LONAGUI 100 Active 
Guinean Oil Palm and Rubber Tree Company SOGUIPAH 100 Active 
Autonomous Port of Conakry PAC 100 Active 
Guinean Shipping Company SNG 100 Active 
Koba Aquaculture Company SAKOBA 100 Inactive, seeking partners 
SUIGUICODA (rice growing) SIGUICODA 100 Active 
Semi-public companies in which the State holds a blocking minority  
Guinean Hotel and Investment Company SGHI 45 Active 
Bauxite Company of Guinea CBG 49 Active 
Guinean-Norwegian Maritime Transp ort Company  GUINOMAR 50 Active 
Conakry-Gbessia Airport Management and Operation 
Company SOGEAC 51 Active 
Aviation Fuel Handling Company of Guinea SOMCAG 34 Active 
Niandan Mining Company SMN 50 Non-functional since its 
formation 
Dabola/Tougué Bauxite Company SBDT 49 Active project 
Morocco-Guinean People's Bank BPMG 43.24 Active 
Cement Company of Guinea Ciment s de Guinée S.A. 39.11 Active 
                                                      
26 WTO documents G/STR/N/1/GIN/1 of 22 January 1996;  G/STR/N/7/GIN, G/STR/N/8/GIN and 
G/STR/N/9/GIN of 24 March 2003. Guinea WT/TPR/S/251 
 Page 41 
 
 
  Full name Logo State holding
(%) Notes 
Semi-Public Dredging and Transport Company SOMIDRAT 66.5 Inactive 
Aluko-Guinea-Kassa Industrial Company SIAG KASSA 40 Inactive 
Guinean Construction Company SOGUICO  50 Inactive, seeking partners 
Guinean Lubricant and Packagi ng Company SOGUILUBE 30 Active 
Chemicals and Explosives Company of Guinea SOPROCHIME 33.33 Technical shutdown, seeking 
partners 
Guinean Telecommunications Company  SOTELGUI S.A. 40 Active, restructuring in progress 
State-owned companies in which the State holds less than a blocking minority  
International Bank for Trade and Industr y of Guinea BICIGUI S.A. 15.04 Active 
Guinean Insurance and Reinsu rance Union UGAR 18.33 Active 
AREDOR First City Mining Company Ltd. AREDOR FCMC S.A. 15 Active 
Goldfield Company of Guinea SAG 15 Active 
Dinguiraye Mining Company SMD 0 Transfer of shares 
Guinean Rural Credit Bank CRG S.A. 15 Active 
Guinean Agro-Industrial Management Company SOGGAI 15 Active 
Television Channel Broadcasting Company 
(TV5 Afrique-Guinée) SODITEV 1.2 Active 
Guinean Petroleum Company SGP 7 Active 
Aromatic Plant Company of Guinea SOPAG 10 Inactive and in litigation 
Match Production Company of Guinea SOPRAG  10 Inactive, liquidation in progress 
Arab Libyan-Guinean Agro-Industrial Development 
Company SALGUIDIA 25 Restructuring in progress 
Guinean National Tobacco En terprise ENTAG 2.2 Inactive, seeking partners 
Russo-Guinean Mining Development and Exploration 
Company SOGUIRUSSE 15 Company wound up by court order
Kiniero Goldfield Development Company SEMAFO GUINEE 
S.A. 15 Active 
Alumina Company of Guinea, Ltd. (ex-FRIGUIA) ACG LTD 0 n.a. 
African Bank for Agricultural and Mining Development BADAM 30 Newly formed 
Sahel-Sahara Bank for Investment an d Trade BSIC 7.25 Newly formed 
Air Guinea International AGI 15 Newly formed 
n.a. Not available. 
Source : Information provided by the Guinean authorities. 
90. In collaboration with the National Industrial De velopment Directorate, the Privatization Unit 
of the Ministry responsible for finance administer s the State-owned enterprise reform process.  Law 
No. L/2001/018/AN on the reform of State-owned en terprises and State disengagement establishes the 
rules for the privatization of State-owned enterprise s.  Any State disengagement process is subject to 
the prior authorization of the President of the Republ ic.  This authorization is given by decree adopted 
in the Council of Ministers, at the proposal of the Minister with responsibility for privatizations.  The 
end of each disengagement process is declared under the same procedure. 
91. In general, the mode of privatization adopted in  Guinea is the total or partial transfer of the 
State's holding in the State-owned enterprise.  However, although the list is not exhaustive, the 
following methods are also possible under the law:  concession, subcontracting, management contract 
and leasing.  Privatizations are generally carri ed out by competitive bi dding;  an independent 
consultancy is recruited by the Privatizati on Unit and the Minister with responsibility for 
privatizations to prepare the tender documents, and all three are thus responsible for the final choice WT/TPR/S/251 Trade Policy Review 
Page 42 
  
  of buyer.  According to the authorities, the bid of  the potential buyer identified in the course of the 
tender process is assessed by the Directorate respons ible for industry before being transmitted to the 
Privatization Unit.  In the event of a favourable opinion, a contract document is drawn up and is 
submitted for negotiation between the prospective buyer and the Guinean  State.  The final agreement 
must be validated by the ministry responsible  for overseeing the State-owned enterprise being 
privatized and the Ministry with responsibility for privatizations. 
92. Exceptionally, a State-owned enterprise may be privatized upon application by a potential 
buyer to the ministry that oversees the enterprise in  question.  The latter transmits the application to 
the Minister with responsibility for privatizations , who requests the Privatization Unit to propose a 
takeover value.  However, according to the authoriti es, there have been no privatizations by way of 
derogation. 
(ii) Incentives 
93. The incentives available under the Investment Code  have not changed since Guinea's previous 
TPR.  The Code provides for customs and tax concessions  for investment projects that fall within the 
scope of both the so-called priority sectors and preferential regimes (Chapter II). 
94. Customs and tax concessions are also grante d to mining enterprises that have signed 
agreements with the State (Chapters II and IV). 
(iii) Government procurement 
95. Guinea is not a signatory to the Plurilateral Agreement on Government Procurement nor has it 
observer status. 
96. Government procurement in Guinea is govern ed by Law No. L/97/016/AN of 3 June 1997 
and its implementing decrees.27 
97. The provisions have not changed since Guinea's  previous TPR.  They apply to contracts 
awarded by the State;  public authorities;  State-ow ned companies;  national public institutions;  and 
semi-public companies in which the State has a ma jority holding for carrying out works, delivering 
supplies, performing industrial contracts and provi ding services.  External financing contracts are 
subject to the provisions of the financing agreements. 
98. In principle, the bodies involved in the organization and monitoring of government 
procurement include: 
- The Inter-Ministerial Commission for Enve lope Opening and Bid Assessment, which 
is competent for choosing contractors, suppliers, manufacturers and service providers 
in connection with bids amountin g to less than GF 1 billion; 
- the National Major Contract Commission, wh ich is competent to accept tenders for a 
total or cumulative amount, if the contract is divided up, of more than GF 1 billion; 
- the Government Procurement Consultative Committee, which gives an opinion on 
any dossier submitted by the Minister res ponsible for finance and relating to the 
                                                      
27 Decrees Nos. D/97/256/PRG/SGG;  D/97/257/PRG/SGG;  D/97/258/PRG/SGG;  and 
D/97/259/PRG/SGG of 3 November 1997. Guinea WT/TPR/S/251 
 Page 43 
 
 
  award, rectification and regulation of cont racts, particularly in connection with 
exceptional procedures;  and 
- the National Government Procurement Direct orate (DNMP), which is responsible for 
monitoring the procedures for awarding public contracts. 
99. The Administration and Supervision of Major Projects (ACGP) is a body set up by 
presidential decree.  Its role extends from the iden tification and assessment phase to the supervision of 
the execution of the project.  The ACGP also pa rticipates in the negotiation of the financing 
agreements for projects with a value in excess of GF 1 billion;  it is a rapporteur member of the 
National Major Contract Commission.28  The DNMP oversees compliance with the provisions of the 
Government Procurement Code from the invitation to  tender phase to approval and registration.  It 
presides over the commissions, and the ACGP, as ra pporteur, is responsible for document control in 
relation to contracts whose value exceeds GF 1 billion. 
100. Public contracts may be awarded by open tender or by private negotiation.  For contracts with 
a value of less than GF 1 billion, private negotiati on is subject to the prior authorization of the 
Minister responsible for finance, acting on the a dvice of the Government Procurement Consultative 
Committee.  When the value exceeds GF 1 billion, recourse to private negotiation is subject to the 
authorization of the President of the Republic, ac ting on the advice of the Government Procurement 
Consultative Committee.  Under Article 27 of the Government Procurement Code, privately 
negotiated contracts are possible only in special circumstances, mainly involving public safety, 
emergency situations or the lack of acceptable bids, or where the requirements relate to the transport 
of public funds.  Moreover, private negotiation ma y be authorized when a patent, a licence or 
exclusive rights owned by a single entrepreneur ar e needed in order to supply the goods or services. 
101. The Code provides for two methods of tendering:  open tendering, when any interested 
supplier that meets the criteria laid down by the Code can submit a bid, and selective tendering, when 
bidding is restricted to certain suppliers only.  Recourse to the selective tendering procedure and 
approval of the list of preselected candidates are su bject to the prior authorization of the Minister 
responsible for finance, acting on the advice of the Government Procurement Consultative 
Committee.  In this case, the needs to be met mu st involve very specialized goods or services or a 
very special technique which few companies are able to supply. 
102. Invitations to tender are published in the govern ment procurement gazette, but also in the 
national or international press, and include the de scription of the subject of the contract and the 
criteria for awarding it.  In principle, any decisi on to award a public contract is published in the 
Official Journal, as well as in any other publication authorized for the purpose.  However, this has not 
been the actual practice during the last two years. 
103. Tendering enterprises must be registered and up to  date with all their obligations to the public 
authorities, including the tax authority.  Foreign en terprises that participate in a tendering procedure 
are not subject to the obligation to provide supporti ng documents made out by their public authorities.  
Bids must be received within 30 days of publica tion for domestic contracts and within 45 days for 
external financing contracts. 
104. The Code provides for the possibility of grantin g preferential treatment to bids submitted by 
domestic enterprises on condition that they meet the tender specifications and are not more than 15 per cent higher than the nearest bid by a foreign bidder.  Moreover, the tender documents 
                                                      
28 World Bank and African Development Bank (2002). WT/TPR/S/251 Trade Policy Review 
Page 44 
  
  submitted by domestic enterprises must explicitly indicate that the prefer ence is applicable to their 
bid. 
105. In the financial year 2010, the total value of  the contracts awarded amounted to almost 
GF 9,882 billion (or 36.6 per cent of GDP) as compared with GF 1,156 billion (or 10.8 per cent of 
GDP) for financial year 2005.  In value, as well as in number, private negotiation remains the 
dominant government procurement procedure in Guinea.  In value terms, whereas its share of the total 
was barely 17 per cent in 2005, it was 54 per cen t in 2009 and 91 per cent in 2010 (Table III.5). 
106. According to the authorities, steps are bei ng taken to adopt a ne w improved Government 
Procurement Code during 2011.  The authorities note that it should introduce separation of the 
functions of awarding, monitoring and regulating pub lic contracts.  It appears that the Government 
has suspended the performance of all contracts awar ded in 2009 and in 2010 to enable them to be 
audited. 
Table III.5 
Public contracts, by award procedure, 2005-2010 
(GF billion) 
Description 2005 2006 2007 2008 2009 2010 
Open tender 937.1 (240) 379.2 (237) 283.9 (147) 867.2 (298) 973.8 (144) 751.4 (160) 
Selective tender 
(consultations) 23.0 (28) 62.5 (37) 58.3 (99) 16.9 (76) 715.9 (73) 121.9 (78) 
Private negotiation 195.4 (100) 369.8 (122) 662.5 (38) 929.9 (61) 1,990.5 (179) 9,008.7 (280) 
Total 1,155.6 (368) 811.6 (396) 1,004.7 (284) 1,924.1 (435) 3,680.3 (396) 9,882.1 (518) 
Note: Numbers in parentheses. 
Source : Guinean authorities. 
(iv) Competition policy and price regulation 
107. The regulatory framework for competition an d pricing has not changed since Guinea's 
previous TPR.  It is based on Law No. L/94/ 40/CTRN of 28 December 1994 and its Implementing 
Decree No. D/94/119/PRG/SGG.  Order No. 9579/MCIPME/SGG/2004 of 13 September 2004 established a Standing Consultative Committee on Comp etition and Prices (CCPCP), which is barely 
operational.  Within the National Trade and Comp etition Directorate, the National Competition and 
Prices Observatory (ONCP) gathers information on the prices of strategic and essential goods with a 
view to keeping the CCPCP informed and proposing measures to prevent excessive price fixing.  It 
also oversees the application of the legal and regula tory texts relating to the exercise of the profession 
of trader, free competition and the use of legal units of measure.
29 
(a) Competition policy 
108. In principle, the following anti- competitive acts are prohibited:  any action whether or not 
concerted, any agreement or express or tacit un derstanding, or any trade combine having as its 
purpose or capable of having as an effect the prev ention or limitation of access to markets or the free 
exercise of competition by other natural or legal persons or the obstruction of the determination of 
prices by the free play of the law of supply and demand, by artificially causing those prices to rise or 
fall.  The abuse by an enterprise or group of enterprises of a dominant position in the domestic market 
                                                      
29 Order No. 7075/PMCPME/SGG/2004 of 1 July 2004. Guinea WT/TPR/S/251 
 Page 45 
 
 
  or a substantial part thereof is also prohibited.   Such acts are punishable by a fine ranging from 
GF 1,200,000 to GF 6,000,000. 
109. In the postal services and telecommunications sector, the Guinean legislation provides for a 
Post and Telecommunications Regulator y Authority (ARPT) (Chapter IV).30  In May 2010, 
proceedings were brought against the four telephony  operators in Guinea for collusion and abuse of 
dominant position. 
(b) Price regulation 
110. In principle, the Guinean legislation establish es free pricing.  However, when in exceptional 
circumstances the selling price of a strategic or ess ential good becomes manifestly unrelated to its cost 
price, it authorizes temporary price-regulating measures, by order of the Minister responsible for trade 
and by implementing decree, following consultation of the CCPCP. 
111. In 2004, the CCPCP drew up lists of essential and strategic goods.31  The main criterion for 
inclusion in the list of essential goods was that cons umption of the goods shou ld be indispensable for 
the satisfaction of vital needs.  These goods include:   drinking water;  rice;  vegetable oil;  fish;  
tomatoes;  meat;  wheat flour;  bread;  milk;  a nd sugar.  Where strategic goods are concerned, the 
criterion adopted was their importance in relation to achievement of the objectives of economic and 
social development.  These goods include:  petroleu m products (petrol, diesel, kerosene, butane gas);  
building materials (cement, concre te reinforcing bars, metal shee ting);  pharmaceutical products;  
phytosanitary products;  agricultural, fishing and livestock inputs;  and school supplies. 
112. In recent years, the prices of the main essentials , particularly imported and State-subsidized 
rice, wheat flour and vegetable oils, have been unde r surveillance.  In general, the CCPCP and the 
ONCP meet to decide on the price structure, af ter a phase involving information gathering and 
subcommittee work.  The information gathered concerns, in particular: 
- Invoices and other information provided by economic operators; 
- customs statistics and data supplied by  the preshipment inspection company; 
- the results of investigations carried out at the local or foreign production units 
producing the goods concerned;  and 
- data on trends in the production of the principal imports and their prices on 
Guinean markets. 
113. The subcommittee work consists of analysing th e data gathered with a view to determining 
the margins applicable and the ceiling selling pri ces, in the light of certain economic factors 
(exchange rate, transport costs, etc.). 
(v) Intellectual property rights 
114. Guinea is a member of the World Intellectual Property Organization (WIPO) and the 
African Intellectual Property Organization (OAPI) set up under the Bangui Agreement (1977), which 
was revised in 1999.  It is also a party to th e Paris Convention for the Protection of Industrial 
                                                      
30 Laws No. L/2005/017/AN and No. L/2005/018/AN of 8 September 2005. 
31 Order No. 7058/MSI PME/SGG/2004 of 1 July 2004. WT/TPR/S/251 Trade Policy Review 
Page 46 
  
  Property, the Berne Convention for the Protection of  Literary and Artistic Works, and the Patent 
Cooperation Treaty.  The Guinean services responsible  for relations with WIPO and the OAPI are:  
the National Industrial Property Service (SPI), th e national liaison body (for liaison with the OAPI), 
within the Ministry responsible for industry;  and the Guinean Copyright Office (BGDA) at the 
Ministry responsible for culture. 
115. The annual statistics on applica tions to register industrial property rights indicate that 
registration applications for trademarks predominate.   The sole geographical indication, registered in 
2010, relates to "café de Ziama", a unique variety of coffee (Table III.6). 
Table III.6 
Industrial property right statistics, 2005-2010 
 2005 2006 2007 2008 2009 2010 
Trademarks 63 66 47 35 24 70 
Industrial designs 02 02 07 01 03 01 
Trade names 01 03 01 01 07 05 
Licences 05 03 01 02 04 03 
Geographical indications 00 00 00 00 00 01 
Source : Industrial Property Service. 
116. Law No. 043/APN/CP of 9 August 1980 appears to continue to govern copyright in Guinea.32  
No clarification in this respect h as been received from the authorities. 
117. The commonest infringements of intellectual pr operty rights recorded in Guinea involve 
counterfeiting, fraudulent copying and forgery.  They  concern trademarks, copyr ight and related rights 
and affect, in particular, books;  textiles;  cosmet ic and food products;  medi cines;  video and audio 
cassettes;  mobile phones;  and pesticides and in secticides.  Most of these articles appear to be 
imported, particularly from Nigeria.  Weak enfor cement of the legislation and low fines seem to be 
the main reasons for infringements of intellectual property rights. 
118. The sanctions for IPR offences are those provi ded for in the Bangui Agreement.  Their 
application remains very limited, even  non-existent, including at the borders. 
                                                      
32 UNESCO (2009).