WT/TPR/S/250/Rev.1 Trade Policy Review 
Page 52 
  
  IV. TRADE POLICY BY SECTOR 
(1) INTRODUCTION  
1. Mauritania's trade policy has not changed as rega rds the two key sectors of its international 
trade, namely, mining and fisheries products.  Market access is not restricted in either of these sectors 
and there is a large international presence.  Furthermore, in the mining sector, a law gives overseas 
service firms tax concessions that are not available to  domestic firms.  Since 2006, Mauritania has 
exported hydrocarbons, while the State continues to import all the refined petroleum products 
consumed.  There is also a large trade in agri cultural products because many of the country's food 
needs are covered by imports.  Some dozen Ma uritanian industrial groups and businesses dominate 
Mauritania's trade in services, especially wholesale distribution (of rice in particular), hotel and 
restaurant services and financial services. 
(2) AGRICULTURE AND LIVESTOCK  
(i) Overview 
2. Although Mauritania's land is mostly desert, the rural sector plays an important role in the 
country's economy, with over 62 per cent of the population living mainly from rural activities.  
Because there is little rainfall or investment in prod uction, the total surface ar ea farmed each year is 
around 240,000 hectares, i.e. less than half its potenti al, and only 20,000 hectares are irrigated.  There 
is a chronic shortfall in food crops and 70 per cent of staple food needs are imported with sizeable 
budget subsidies.  A handful of private operato rs controls the import market.  During the 
period 2007-2008, Mauritania saw sharp increases in its  food import bill, and then again in 2010-2011 
following the rise in global prices. 
3. The Ministry of Rural Development (MDR) is  the focal point for regulating farming and 
livestock breeding, including trade in agricultural products and investment in this sector.1  Foreigners 
investing in farming or in raising livestock must  contact the Policies, Cooperation, Monitoring and 
Evaluation Directorate.2 
4. The priority goal of agricultural policy is to guarantee the low-income population's food 
security.  Livestock is the most important production sector (Table IV.1).  In 2010, its share of GDP 
was calculated to be 14 per cent.  In 2010, the he rd was estimated to comp rise 1.7 million head of 
cattle, 1.4 million camels, 8.7 million sheep, 5.8 million goats, and 4.2 million poultry. 
5. Several plans for developing farming and livestock breeding have been drawn up by the 
MDR's services over the past decade, notably in  collaboration with Mauritania's development 
partners, including the plans in the Poverty Reductio n Strategy Paper.  These have not been endorsed 
by the Government, for example, through policy laws so that the measures recommended can be 
implemented.  As stated by the OECD "the absence of a long-term food security strategy, in consultation and coordination with the various stakeholders, is a feature of the successive measures 
taken up until now to respond to f ood insecurity marked by major cyclical and structural crises (…)".
3 
                                                      
1 The Ministry has a website, but it does not appear to have been updated since May 2010.  Viewed at:  
http://www.agriculture.gov.mr/mdrhe/home. 
2 This Directorate has its own website.  Viewed at:  http://dpese.agriculture.gov.mr. 
3 Food Crisis Prevention Network (RPCA) and Sahel and West Africa Club (SWAC, 2008) (in French 
only). Mauritania WT/TPR/S/250/Rev.1 
 Page 53 
 
 
  Table IV.1 
Principal agricultural products, 2003 and 2008 
(Tonnes and US$ thousand) 
Product 2003 2008 
Quantity 
(tonnes) Value 
(US$ thousand) Quantity 
(tonnes) Value 
(US$ thousand) 
Indigenous sheep meat 28,500 56,380 29,550 58,457 
Indigenous cattle meat 23, 009 47,589 25, 800 53,361 
Cow milk, whole, fresh 120,750 32,112 136,711 33,508 
Goat milk, whole, fresh 110,700 33,369 115,660 33,505 
Sheep milk, whole, fresh 96,250 32,663 108,975 33,223 
Indigenous camel meat 22,999 32,225 22,500 31,524 
Indigenous goat meat 16,200 24,665 16,575 25,236 
Rice, paddy 79,000 16,517 82,163 17,109 
Sorghum 77,908 8,788 85,595 8,765 
Camel milk, whole, fresh 26,250 8,385 28,643 8,385 
Dates 20,000 6,269 19,200 6,018 
Indigenous chicken meat 4,277 4,989 4,433 5,163 
Beans, dry 10,000 4,356 9,900 4,313 
Hen eggs in shell 4,726 4,115 5,918 4,125 
Pulses n.e.s. 16,861 3,713 19,718 3,946 
Source : Online information from the FAO.  Viewed at:  http://faostat.fao.org /site/339/default.aspx. 
6. There are nonetheless several branches in the rural sector with strong potential for growth, 
particularly as a contribution towards food secu rity.  The introduction of a properly adapted 
production and processing infrastructure, underpinne d by an appropriate legal and regulatory 
environment, is needed for this sector to develop. 
(ii) Constraints on agricultural production 
7. During the 2010/2011 season, the Government paid almost half the cost of inputs (1 per cent 
of the State's budget in 2011) and financed rural credit programmes.  Since 2009, the development of 
rural credit also appears to have had the benefit of additional resources from the State's budget.  Since 
1992, the National Union of Mauritanian Agricultu ral Savings and Loan Cooperatives (UNCACEM) 
has granted loans to farmers (but not to pastoralists ) at subsidized rates, but has lacked the resources 
to diversify beyond rice and short-term loans.  In 2009, the State established the National Union of 
Savings and Loan Funds for Livestock (UNCECEL).  The loan policy is based, inter alia , on 
principles of trust and mutual solidarity among memb ers.  The loans granted are consistent with 
Islam ( Murabaha ) and in 2011 the monthly interest rate was 3 per cent, with a 97-98 per cent rate of 
repayment.  According to the authorities, the comme rcial banks should be encouraged to intervene in 
this sector in support of the production of food crop s, if necessary by retroceding State-guaranteed 
lines of credit. 
8. Reform of the national support and financing ins titutions would enable greater benefits to be 
derived from the external financing earmarked for agri cultural development.  This is particularly true 
in the case of irrigation.  Mauritania has larg e reserves of underground water (some 11.4 billion m3), 
of which only 15 per cent is used each year.  A ccording to the World Bank, irrigation is much less 
developed in Mauritania than in neighbouring Sahelian countries4, even though irrigation would 
                                                      
4 World Bank (2009). WT/TPR/S/250/Rev.1 Trade Policy Review 
Page 54 
  
  remove one of the main constraints on agricultu ral production.  The principal objective of the 
Programme for the Integrated Development of Irri gated Agriculture in Mauritania (PDIAIM), the 
major development project in the agricultural sect or for the period 1999-2010, was basically to 
develop rice-growing in the Senegal River valley by installing two dams built through the Senegal 
River Development Organization (OMVS), to whic h Mauritania belongs, together with Mali and 
Senegal (Chapter II(2)(ii)).  SONADER, whic h comes under the MDR, is responsible for 
implementing most of the hydro-agricultural projects in the country.5  These institutions and 
programmes have received considerable external  financing.  As shown below, in 2011 only 
20,000 hectares were irrigated and agricultural prod uction fluctuates (Chart IV.1 and Table IV.1).  
The production of paddy rice amounted to around 60, 000 tonnes in 2010, the same level as in 1987, 
and lower than in 2003 and 2008. 
9. An appropriate land ownership policy could make a decisive contribution towards reaching 
the objective of food security.  If farmers had proper ownership deeds, they could upgrade their land 
or what it produces and so have easier access to rural loans.  According to the MDR, the authorities' 
inefficient handling of land ownership matters has resulted in a cutback in the pace of agricultural 
improvements, with many questions of tenure re maining unresolved.  Rural concessions are first 
granted provisionally, and there are manifold and complex formalities (Chapter II(3)(iii)).  It was not possible to find out whether the creation of th e National Land Development Agency (ANAT) in 
October 2006 had led to more efficient ma nagement of land tenure in each region. 
10. Furthermore, in 2010, the Mauritanian press re ported massive purchases of agricultural land 
by foreign investors in the Senegal River valley.  Agricultural land can be bought by foreigners if they 
set up a company under Mauritanian law and take out a long lease.  These purchases can lead to the 
expropriation of farmers' land and go against the food security objectives.
6 
                                                      
5 Online information from the Mauritanian develo pment website.  Viewed at:  http://www/pmd.mr/. 
6 Online information from farmlandgrab.org.  Vi ewed at:  http://farmla ndgrab.org/17900;  and 
World Bank (2010b). Mauritania WT/TPR/S/250/Rev.1 
 Page 55 
 
 
  020,00040,00060,00080,000100,000120,000140,000
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010Chart IV.1
Irrigated areas and correspo nding production, 2000-2010
Source : Mauritanian authorities.Area (hectares)
Production (tonnes)
 
 
(iii) Constraints on animal production 
11. Mauritania has customarily been considered the region's biggest exporter of cattle on the 
hoof.  The authorities estimate traditional exports of cattle on the hoof to the Gambian, Malian, 
Moroccan and Senegalese markets at 30,000 to 70,000 head of cattle and 300,000 sheep annually.  
This trade, however, is essentially informal. 
12. There has been a trade policy for the livestock sector since 2001, but it has still not been 
implemented.  This strategy involved an analys is of each branch of marketing, highlighting the 
advantages and the constraints.  It made proposals concerning:  (i) animal health, and the diseases that 
hamper exports to certain important markets;  (ii) statistical data and trade information;  (iii) the 
institutional framework;  (iv) the infrastructure a nd the government investment required;  and (v) the 
need to coordinate action by various stakeholders  involved in exporting cattle, hides and skins.  The 
Poverty Reduction Strategy Paper and the livestoc k development policy letter also made similar 
recommendations.  The current regulatory framework dates back to the 1965-1981 era and needs to be 
adapted to the current sanitary situation and to the international agreements in force (Table II.1) in 
order to foster investment. 
13. In April 2011, six companies processing animal pr oducts had been authorized to export their 
output to European Union markets.7  Livestock and animal products, red meat and hides and skins in 
particular, could become an export sector for Maurita nia given the size of the herd and the proximity 
of European markets.  Currently, most of the meat  is sold unprocessed on local markets, with no value 
                                                      
7 Online information.  Viewed at:  https://webgate.ec.europa .eu/sanco/traces/output/ABP-FSB_ 
MR_en.pdf. WT/TPR/S/250/Rev.1 Trade Policy Review 
Page 56 
  
  added and consequently with huge losses.  The exam ple of the Mauritanian fisheries sector (see 
below) and of other African countries allowed to expo rt their animal products to international markets 
shows that foreign private operators can assume th e cost of setting up the infrastructure needed to 
market animal products on export markets. 
14. As a result of some limited effo rts at industrialization, local da iry products have started to 
replace imports of milk, yoghurt and butter.  As Ta ble IV.2 shows, however, substantial quantities of 
dairy products are still imported, despite the exis tence of large herds.  A properly adapted policy 
could help to devel op domestic production. 
Table IV.2 
Principal agricultural imports, 2003 and 2008 
(Tonnes and US$ thousand) 
Product 2003 Product 2008 
Quantity 
(tonnes) Value 
(US$ thousand)Quantity 
(tonnes) Value 
(US$ thousand)
Cigarettes 6,517 40,384 Wheat 295,310 105,000 
Sugar. refined 167,819 36,398 Rice, broken 10,6478 67,521 
Palm oil 27,700 26,000 Soybean oil 62,348 49,039 
Flour of wheat 81,558 22,779 Sugar, refined 190,199 45,000 
Wheat 135,533 18,094 Milk, whole, dried 7,899 27,448 
Tea 7,521 15,917 Cigarettes 2,930 24,268 
Rice, milled 29,643 12, 000 Cow milk, skimme d, dry 4, 695 14,831 
Soybean oil 15,700 11,000 Cow milk, whole, fresh 16,805 11,133 
Milk, whole, dried 3,897 7,083 Tea 8,743 10,791 
Cow milk, whole, fresh 10,183 6,899 Food preparations n.e.s. 8,946 9,488 
Food preparations n.e. s. 2,567 6,530 Rice,  milled 15,339 9,200 
Food waste 40,429 6,114 Onions, dry 29,840 9,094 
Chicken meat 5,994 5,921 Milk, skimmed, of cows 9,633 7,202 
Food preparations 5,248 5,431 Milk, whole evaporated, not 
sweetened 4,775 6,733 
Tomato paste 4,722 4,686 Palm oil 7,428 5,423 
Potatoes 19,744 4,067 Fatty acids 1,316 5,350 
Milk, whole, evaporated, not 
sweetened 2,764 3,761 Chicken meat 5,243 4,915 
Onions, dry 12,541 3,277 Flour of wheat 11,230 4,894 
Butter of cows' milk 1,256 2,919 Olive oil, virgin 605 4,553 
Vegetable oil n.e.s. 2,683 2,900 Vege tables, fresh, n.e.s. 22,900 3,878 
Source : Online information from the FAO.  Viewed at:  http://faostat.fao.org /site/342/default.aspx. 
(iv) Import regulations 
15. In 30 years (1987-2007), the share of agricultura l imports in total imports rose from 33 per 
cent to 72 per cent, and over two thirds of the stap le foods consumed are imported.  Food aid provides 
between 5 per cent and one quarter of th e volume consumed, depending on the year. 
16. The State budget bears the high cost of importing food that is sold at subsidized prices.  As 
the MDR points out, the import of food or other agricu ltural products at subsidized prices can have a Mauritania WT/TPR/S/250/Rev.1 
 Page 57 
 
 
  highly destabilizing impact on the country's systems of agricultural production and prevent the 
development of certain branches.8 
17. Mauritania's food market consists of a sm all number of importers, seemingly in an 
oligopolistic position, whose specu lative practices are liable to weaken food security.  It does not 
appear that oligopolistic practices are the result of licensing or some other form of customs regulation 
but rather owing to the fact that a few family fi rms have the financial backing and the distribution 
channels to allow them to supply the market profitably. 
18. The import of staple foods is exempt from VAT in order to bring down their cost.  Customs 
tariffs, on the other hand, have increased sinc e Mauritania's previous Trade Policy Review 
(Chapter III(2)).  In 2011, the DFI on rice, which had previously been exempt, was raised to 5 per cent 
for broken rice and 13 per cent for milled rice. 
19. The Mauritanian State has entrusted the Na tional Import and Export Company (SONIMEX) 
with making staple food products available to low- income sectors of the population at affordable 
prices throughout the country.  SONIMEX is a State-trading enterprise set up in 1966 whose registered capital is 51 per cent owned by the Mauritanian State.
9  It is under the technical supervision 
of the Ministry of Trade, Crafts and Tourism.  It has not been notified to the WTO.  In order to carry 
out its tasks, SONIMEX has a distribution networ k made up of marketing and storage agencies all 
over Mauritania, the aim being to have buffer stocks constantly available so as to keep prices stable 
and meet consumers' needs.  SONIMEX is obliged to keep buffer stocks sufficient for three months' 
consumption.  In December 2010, the Government  announced that it had given SONIMEX additional 
resources to rebuild strategic reserves of wheat.  The Government has also announced a project to 
create a strategic stock of cereals, to build up st orage capacity, and to upgrade the means used to 
transport and distribute aid in kind. 
(3) FISHERIES  
(i) Overview 
20. Mauritania's coastal waters are among the richest in the world as far as fisheries resources are 
concerned.  A cold current flows down from the Ca nary Islands to meet the current coming up from 
Guinea, causing an upwell of deep water that is rich  in mineral salts.  Mauritania's exclusive economic 
zone (EEZ) covers an area of 230,000 km2.  The coastline extends for 720 km, and there are 750 km 
of river banks along the Senegal River dividing Mauritania from Senegal, which flows into the 
Atlantic Ocean.10 
21. Although the Government has declared sustaina bility to be a concern since 1998, up until now 
Mauritania has opted in favour of income from fish eries by selling licences to foreign fleets, thereby 
contributing towards intensified exploitation of its resources rath er than to developing better 
integrated fishing on a smaller scale.  This or ientation has attracted a large number of foreign 
economic partners and is the cause of the sharp d ecline in the major fisheries resources, which are 
over-exploited.  A UNDP study in 2006 described the significant ecological harm done to the sector.11  
                                                      
8 Ministry of Rural Development (2007). 
9 The National Import and Export Company has an updated website.  Viewed at:  
http://www.sonimex.mr/article.php?categ=49. 
10 Online information from the FAO.  Viewed at:  http://www.fao.org/ fishery/countrysector/ 
FI-CP_MR/fr. 
11 UNDP (undated). WT/TPR/S/250/Rev.1 Trade Policy Review 
Page 58 
  
  The majority of demersal fish, but also cephalop ods, are currently over-fished.  Some species that 
were previously abundant have disappeared, while sharks and rays are in danger of extinction. 
22. Fish account for around 10 per cent of total good s exports, showing modest growth since 
2000.  Catches by the foreign industrial fishing fleet directly dispatched overseas, on the other hand, 
have more than doubled.  Small-scale fishing has ther efore been squeezed out by industrial fishing, in 
addition to the problem of over-expl oitation of resources in general. 
23. Studies carried out by the Mauritanian Institute for Oceanographic and Fisheries 
Research (IMROP) show that, in 2004, 4.5 kg of fish  per capita were available each year, a fairly low 
figure in comparison with neighbouring countries, meaning that fish only reach the country's interior 
to a small extent.  One of the authorities' declared prio rities is to develop sales of fish in the interior in 
order to overcome malnutrition and iodine deficien cy.  To encourage domestic consumption, in 2008 
the Government decided to prohibit the export of so me species of fish (for example, mullet) and to 
open up sales outlets for fish in the interior.  It was not possible to ascertain what impact this ban has 
had. 
24. In 2009, the fisheries sector accounted for some 20 per cent of the Mauritanian State's 
financial revenue, most of it coming from the foreig n fleets, especially those which operate under the 
Fisheries Agreement with the Eur opean Union (EU).  Currently, the threefold challenge facing the 
Government is to maintain the same level of inco me in this sector, halt the disappearance of species, 
while at the same time developing a local industry to  generate value added.  The Government intends 
to reduce fishing of over-exploited resources. 
25. The Ministry of Fisheries and the Maritime Ec onomy is responsible for government policy in 
this sector.  Accordingly, it has the task of introd ucing legislation to regulate fishing in Mauritanian 
waters and ensuring that the legislation is consistent with international agreements.12  Mauritania's 
current fishing regulations can be found on the Ministry 's website.  This site also provides information 
on the activities of the leading in stitutions active in the sector.13  Mauritania ratified the United 
Nations Convention on the Law of the Sea on 10 December 1982.14 
26. Mauritania has undertaken to implement interna tional regulations against illegal, unreported 
and unregulated (IUU) fishing15, which came into force on 1 January 2010 to counter the illegal 
fishing widely practised by foreign trawlers.16  Under these regulations, vessels must be registered, be 
in possession of a fishing licence, and each trip out to sea has to be declared.  Products exported by 
processors or ship-owners (approved by the sanitary authorities) must be traceable.  The national 
                                                      
12 The regimes governing access to fisheries are defined in:  Law No. 2000-025 of 24 January 2000 
containing the Fisheries Code, which extends the State's right over fisheries resources;  Decree No. 2002-073 
containing the general regulations for implementing the Fisheries Code;  and circulars determining the financial criteria for access by fishing vessels.  Under the Code, decked vessels of a length of 26 m or more are deemed to 
be industrial vessels. 
13 Online information from the Ministry of Fish eries and the Maritime Economy.  Viewed at:  
http://www.peches.gov.mr/mpemsite/home.  Law No. 2000- 025 of 24 January 2000 containing the Fisheries 
Code extends the State's right over fisheries resources.  Decree No. 2002-073 containing the general regulations 
for implementing the Fisheries Code also covers plans to develop fisheries. 
14 Online information from the United Nations.  Vi ewed at:  http://www.un.org/english/law/los/ 
index.htm. 
15 Council Regulation No. 1005/2008 of 29 September 2008.  Viewed at:  http://eur-lex.europa.eu;  and 
http://ec.europa.eu/fisheries/cfp/illegal_fishing/index_en.htm. 
16 Online information.  Viewed at:  http:// www.cape-cffa.org/IMG/pdf/CAPE_annonce_bateaux_ 
INN_mauritanie_3fev2006.pdf. Mauritania WT/TPR/S/250/Rev.1 
 Page 59 
 
 
  scheme for managing fisheries resources is mainly the responsibility of the Fisheries Surveillance and 
Maritime Control Department (DSCPCM), with input  from the IMROP.  According to the authorities, 
this scheme is effective and provides a reliable estimate of the current status of marine resources.  In particular, according to the authorities, each ves sel keeps a fishing log with statistics concerning 
catches, which are transmitted to the DSCPCM. 
(ii) Small-scale fishing and chartering 
27. Small-scale fishing accounts for 10 per cent of all catches in volume terms.
17  It is restricted to 
Mauritanian fishing vessels (or Senegalese vessels, see below).  The principal catch is cephalopods 
(cuttlefish, squid and octopus18), together with demersal fish such as sole, bream and grouper.19  The 
trap used for small-scale fishing of octopus (oct opus pot) is known for being selective and only 
catches octopus.  As a result, speci es fished can be released without being harmed, especially if they 
are too small or breeding females, thereby helping to  ensure the sustainability of the resource.  This 
selective fishing yields a high-quality product which fetc hes a higher price than fish that are trawled.  
In addition, following a scientific opinion issued by the Fishery Committee for the Eastern Central 
Atlantic (CECAF), in 2006 the EU adopted a regul ation on the minimum commercial size for octopus 
from the CECAF zone, which includes Mauritania.  Lastly, a minor part of the small-scale and coastal 
fishing fleet catches pelagic fish, notably sardinella and mullet.20 
28. Small-scale fishing provides most of the jobs in the sector, around one third of which is 
foreign labour.  It furnishes almost all the fish fo r domestic consumption.  A small quantity of fish is 
exported to the EU by approved e xporters based in Nouadhibou or N ouakchott, either fresh, chilled or 
in ready-made dishes (see below). 
29. The chartering system mainly concerns forei gn vessels chartered by Mauritanian companies 
fishing for pelagic species, or exceptionally for de mersal species.  A chartered foreign vessel is 
subject to the same requirements as a Mauritanian vessel.  For example, its catches must be landed or transferred in Mauritania:  fresh products may be  exported by the operators themselves, whereas 
frozen products can only be exported by the SMCP (see below).  In addition to the royalty, which 
depends on the size of the vessel, Mauritanian or ch artered vessels pay a duty for access to industrial 
and coastal fishing and a territorial duty for small-scale fishing (Table IV.3). 
Table IV.3 
Summary of the financial terms for engaging  in fishing in Mauritania's EEZ, 2005 
Type of vessel Initial tax Annual tax 
Small-scale fishing boats 
(vessels not decked, whether or 
not motorized, of an overall 
length not exceeding 14 m, with manually operated fishing gear, 
with the exception of purse 
seines) None Direct territorial duty: 
UM 5,000/year for Mauritanian fishing boats 
UM 30,000/year for chartered fishing boats and under agreements.  Plus: 
Indirect territorial duty: 
UM 34,000/t cephalopods and cr ustaceans frozen on land 
UM 30,000/t frozen demersal fish 
UM 23,000/t fresh demersal fish UM 15,000/t frozen pelagic fish UM 12,000/t fresh pelagic fish 
                                                      
17 In accordance with the agreement on standards for public accounts ("Standa rd National Accounts - 
SNA"), the country only takes into account the fish caught within its EEZ by national vessels or vessels 
chartered by Mauritanian investors provided that the la tter "produce" in Mauritania and make a contribution to 
GDP. 
18 Cephalopods are migratory species  which live in coastal waters. 
19 Demersal species live on the seabed or in deep water. 
20 Pelagic species are migratory fish which move in s hoals and live in surface waters or in mid-water. WT/TPR/S/250/Rev.1 Trade Policy Review 
Page 60 
  
  Type of vessel Initial tax Annual tax 
Coastal fishing boats (fishing 
using motorized vessels, not 
decked, of an overall length of 14 m to 25 m, or decked vessels 
of an overall length not 
exceeding 25 m, without any means of freezing, trawling or 
dragnet fishing) None Direct access duty: 
UM 900/GTU/month.  Plus: 
Indirect access duty: 
UM 45,000/t cephalopods and cr ustaceans frozen on board 
UM 34,000/t cephalopods and cr ustaceans frozen on land 
UM 30,000/t demersal fish frozen at sea UM 23,000/t fresh demersal fish 
UM 15,000/t pelagic fish frozen at sea 
UM 12,000/t fresh pelagic fish 
Mauritanian industrial vessel Access royalty 
depending on the 
vessel's engine 
capacity (P):  from €200,000 where 
P<750 HP to 
€1,000,000 where P>7500 HP Direct access duty 
UM 1,900/GTU/month for freezer trawlers 
UM 1,400/GTU/month for ice trawlers a nd freezer ships other than trawlers.  
Plus: 
Indirect access duty (see above) 
Chartered foreign industrial 
vessel None Annual licence charge of: 
€176/GT for shrimp 
€200/GT for octopus €72/GT for hake 
€80/GT for other demersal fish 
€20/GT for tuna US$17/GT for small pelagic fish 
Plus: 
Retrocession of 35% (demersal fish) and 23% (pelagic fish) of turnover to the 
charterer who pays the above di rect and indirect access duties. 
Foreign industrial vessel under 
the Fisheries Agreement with 
the EU (Memorandum item:  
payment of an annual 
counterpart of 
€76.25 million by the EU) Annual licence fee (2006 basis) of: 
€268/GT for shrimp 
€321/GT for octopus 
€135/GT for hake €233/GT for other demersal fish 
€7/GT for small pelagic fish 
€25 to €35/t for tuna caught within the EEZ 
Foreign industrial vessel under a free licence None Annual licence fee of: 
€2,530/GT for shrimp 
€2,875/GT for octopus 
€1,035/GT for hake €1,150/GT for other demersal fish 
€288/GT for tuna 
US$180/GT for small pelagic fish 
Note: GT:  standard unit of measurement gross tonnage;  GTU:  gross ton unit. 
Source : World Bank (2007), Les plans d'aménageme nt des pêcheries  - Rapport final  (Plans for the development of 
fisheries - Final report), July;  and in formation provided by the authorities. 
(iii) Industrial fishing 
30. Industrial fishing accounts for 90 per cent of total fish catches in volume terms, a large part of 
which never enters Mauritania, either under the Fi sheries Agreement with the EU (see below) or 
under "free" industrial licences.  Of the total of 389 industrial fishing vessels operating in Mauritania 
in 2009, 187 were registered in Mauritania a nd 202 in Europe (including 77 Spanish vessels).21  
Industrial licences are generally granted on an annua l basis, subject to a royalty whose amount is 
determined in euros per tonne depending on the pr oduct (Table IV.3).  For example, a Mauritanian 
chartering a medium-sized trawler for fishi ng cephalopods (400 GT) would pay a royalty of 
                                                      
21 Online information.  Viewed at:  http://eur-l ex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ: 
L:2008:203:0004:0059:EN:PDF. Mauritania WT/TPR/S/250/Rev.1 
 Page 61 
 
 
  around €80,000.  In comparison, a cephalopod tr awler of the same tonnage operating under a free 
industrial licence would pay €1,150,000 a year.22 
31. For Mauritanian vessels, access duty for industria l fishing comprises a direct and an indirect 
duty.  A number of tax concessions are available to companies to encourage development of the 
sector.  For example, the turnover earned from fisheries products is not subject to the minimum flat 
rate tax, except for the turnover earned from the sale  of pelagic products, which is taxed at a rate of 
2 per cent. 
(iv) Mauritanian Fish Marketing Company (SMCP) 
32. In 1984, in order to promote the marketing and export of fish products and to boost related 
activities, the Mauritanian Government set up the SM CP, a semi-public company with 35 per cent of 
its capital owned by the State and the remainder by the Mauritanian private sector.  Since 1984, this 
company has had a monopoly of the export of frozen  fish products not processed by Mauritanian 
ship-owners or charterers.  A decree in 1993 define d the company's objectives, together with the fish 
products subject to a landing requirement, even th ough in fact some of these products are frozen 
directly on board the ships and are never unloaded in Mauritania.  The supply of fish is divided into 
two categories:  frozen on board (20,000 tonnes in 2009) and frozen on land (37,000 tonnes in 
2009).23 
33. In practice, this company essentially plays th e role of a commercial intermediary between 
Mauritanian fishermen and their customers by negoti ating prices on behalf of the fishermen.  In the 
authorities' opinion, the SMCP effectively protects th e interests of Mauritanian fishermen.  In 2006, 
small-scale and semi-industrial fishing accounted for 54 per cent of the SMCP's total exports, the 
remainder coming from industrial fishing. 
34. The SMCP is governed by a board composed of  12 members (four representatives of the State 
and eight representatives from the private sector).  The State reserves the right to appoint the 
Director-General.  An audit of the company's acco unts by the Court of Audit in 2006 detected a 
certain number of irregularities concerning pro cedures, personnel manage ment, and expenditure.24  In 
2010, the SMCP was reorganized.  The State now has 70 per cent of its capital, and the company is 
seen as a "tool for monitoring and supervising expo rts of fisheries products so as to create better 
opportunities in this economic sector".25 
(v) International agreements 
(a) Agreement with Senegal 
35. A 2001 bilateral protocol with Senegal authorizes lo cal fishermen to fish on both sides of the 
border.  The agreement provides that Mauritania sha ll give Senegal 300 licences for pelagic fish in its 
waters, provided that 15 per cent  of the catch is landed in Ma uritanian ports, together with 
ten industrial fishing licences for tuna (at a cost of €3,100 per month per ship).  Senegal gives 
Mauritania five industrial licences for demersal fish  in Senegalese waters and employs Mauritanian 
                                                      
22 World Bank (2007). 
23 Online information from the Ministry of Fish eries and the Maritime Economy.  Viewed at:  
http://www.peches.gov.mr/NR/rdonlyres/F0D3FB33 -70E2-4FD1-AF37-37FAAD F2FFF0/0/SMCP.doc. 
24 Mauritanian Court of Audit (2009). 
25 The Prime Minister presented his Government's programme to the National Assembly on 
7 January 2011.  Viewed at:  http://www. primature.gov.mr/fr/pdf/DiscoursPM.pdf. WT/TPR/S/250/Rev.1 Trade Policy Review 
Page 62 
  
  nationals on board Senegalese ships.  Senegalese small fishing boats are also chartered by 
Mauritanian operators.  Charterers must pay th e annual fishing duties ("territorial duty", see 
Table IV.3).  A joint technical committee ensur es the follow-up to the protocol in principle. 
(b) Agreements with the European Union 
36. Since 1987, three successive fisheries agreements have been signed with the EU.  The latest 
was signed in July 2006 for six years (until 31 Ju ly 2012) and has become a fisheries partnership 
agreement with two successive Protocols. 
37. The first Protocol (2006-2008) authorized 200 Eu ropean Union-registered vessels to fish in 
Mauritanian waters, with a fishing permit for an  annual total of 440,000 tonnes (this figure only 
concerns pelagic fish), in exchange for an annua l average royalty of €108 million, including support 
for development of the fisheries sector amounti ng to €10 million and €1 million in support of the 
Banc d'Arguin National Park, one of the most im portant protected marine areas in West Africa. 
38. The second Protocol (2008-2012) came into force on 1 August 200826 and lowered these 
figures to 130 vessels, 250,000 tonnes (of pelagic fish ) and an average annual financial counterpart of 
€91.25 million, including some €15.25 million annually to  support the sustainable development of the 
sector and €1 million for the Banc d'Arguin National Park. 
39. In addition, the Protocol in force provides th at a specified number of Mauritanian fishermen 
must be employed on board European ships.  In centive measures also provide that Mauritania may 
grant a reduction in the licence fees paid by Europ ean ship-owners in exchan ge for landing some of 
their catch in order to boost the activity and jobs on-the-spot. 
40. Since 1966, Mauritanian fisheries products have had sanitary approval from the EU.27  The 
EU has included Mauritania in its list of countries and territories from which the importation of fish 
products is authorized;  enterprises must be certifie d by the Ministry of Fisheries and the Maritime 
Economy as meeting EU sanitary standards. 
41. Exports of fish products to the EU are au thorized by the EU from 44 production sites 
(fishmeal, ready-made dishes, etc.) and 89 freezer sh ips, according a list dating back to 2008.  This 
list is to be updated following a sanitary aud it carried out by the European Commission in 
January 2011. 
(4) HYDROCARBONS AND ENERGY  
42. Mauritania has had an oil field in operati on since 2006.  Although petroleum is the 
third largest export earner, it has been in cons tant decline since production began (Chart IV.2) 
(Tables I.2 and AI.1). 
 
                                                      
26 Council Regulation (EC) No. 704/2008 of 15 July 2008.  Official Journal No. L.203 of 31 July 2008, 
pages 1-5.  Viewed at:  http://eur-lex-europa.eu. 
27 Online information.  Viewed a t:  https://webgate.ec.europa.eu/ sanco/traces/outpu t/FFP_MR_en.pdf. Mauritania WT/TPR/S/250/Rev.1 
 Page 63 
 
 
  0.0100.0200.0300.0400.0500.0600.0700.0
2005 2006 2007 2008 2009Chart IV.2
Petroleum exports, 2005-2009
US$ million
Source : Central Bank of Mauritania, Rapport annuel 2009 .  
 
43. The Ministry of Petroleum, Energy and Mining (MPEM) is in charge of government policy 
on refined and unrefined hydrocarbons, mining, a nd electricity.  The Ministry has two websites, 
one of them for hydrocarbons, although it does not appear to be updated very frequently.28 
(i) Gas and petroleum 
(a) Resources 
44. Mauritania has two sedimentary basins likely to contain hydrocarbons:  the Taoudenni basin 
(500,000 km2) and the coastal basin (180,000 km2).  Exploration has been going on since 1960 
without any production or exploitabl e discoveries so far, except in th e case of the coastal basin.  In 
2010, some 20 oil companies were operating there,  some of which had signed production-sharing 
contracts with the Government. 
45. The Chinguitti oil rig, in the coastal basin, w as put into production by the Australian company 
Woodside Energy in 2006.  Output  was initially 40,000 barrels/day, but  has fallen rapidly to less than 
15,000 barrels/day at present.  In all, the field's life is currently estimated to be ten years;  recoverable 
reserves are estimated to be 120 million barrels.  In 2007, Woodside Energy ceded all its rights in 
Mauritania to the Malaysian company Petronas, whic h is now marketing all Mauritania's petroleum.  
As there are no local refining facilities, all the petr oleum is exported.  The Mauritanian State has a 
12 per cent share in the consortium. 
                                                      
28 Online information from the Ministry of Petroleum, Energy and Mining.  Viewed at:  
http://www.petrole.gov.mr/MinesIndustrie/PetroleDocs.aspx. WT/TPR/S/250/Rev.1 Trade Policy Review 
Page 64 
  
  (b) Regulations 
46. The legal and fiscal regime cu rrently applicable in the petr oleum sector dates back to 198829;  
and the regulations containing the model production-sharing contract date from 1994.30  In order to 
bring its legal framework up to date, in 2010 Parlia ment is reported to have adopted a new law to 
apply henceforward to all new project s.  The State's share in each project  is negotiable, but must be at 
least 12 per cent.  It did not prove possible to obtain a copy of this new law or to know what the main 
amendments are. 
47. The Mauritanian Hydrocarbons Company (SMH), set up in 2004, is a government-owned 
corporate industrial and commercial institution,  in principle, with financial autonomy.31  The purpose 
of the SMH is prospection, development, productio n and marketing of petroleum and gas throughout 
Mauritania and in the EEZ.  It advises the Governme nt on petroleum matters and acts on behalf of the 
State in all operations relating to production, treatment, processing, explo itation, development and 
transport of hydrocarbons.  The State's share of th e petroleum marketed by Petronas goes to the SMH. 
48. According to the World Bank, the SMH's mana gement suffers from a lack of independence 
vis-à-vis  the State, which draws off funds "for the po litical clientilist system", thereby limiting the 
SMH's ability to carry out its commercial responsibilities in the national interest.  It would appear that 
the majority of the income earned when petroleum was first exploited in 2006 has vanished.  Yet the 
National Hydrocarbons Earnings Fund (FNRH) was set  up in 2006 in order to enhance transparency 
in the management of petroleum earnings.32  In principle, operations are checked by the Court of 
Audit and by an independent inte rnational auditing firm chosen following a competitive call for bids.  
Press reports, nevertheless, have referred to massive fraudulent withdrawals from this account 
between November 2008 and March 2009.33 
49. According to another study conducted by th e World Bank in 2008 on Mauritania's extractive 
industries, corruption was to be found in each link of the value chain in the petroleum sector, ranging from the granting of exploration rights through to  the development, production, transport and 
marketing stages.
34  According to this study, the MPEM and the SMH lack qualified staff.  The report 
recommends building capacity in the petroleum sector  by recruiting a team of professional consultants 
in the two institutions, reinforcing the structur e for managing petroleum revenue, and enhancing 
transparency. 
50. Mauritania acceded to the Extractive Industr ies Transparency Initiative (EITI) in 
October 2005, agreeing to implem ent all its recommendations.35  A National Committee was made 
responsible for implementing and following up the EITI.36  According to the authorities, this 
accession has led to greater transparency in opera tions by the State and the mining companies.  
                                                      
29 Ordinance No. 88.151 on the legal and fiscal regime for hydrocarbons exploration and exploitation. 
30 The model contract was viewed on the MPEM's website.  Viewed at:  
http://www.petrole.gov.mr/NR/rdonlyres/BF424E0 A-ADBE-4082A98CB62396EA0AED/0/contrattypeenfranc. 
31 Decree No. 039-2004 of 19 April 2004. 
32 Ordinance of 4 April 2006 creating the National Hydrocarbons Earnings Fund. 
33 Online information from For Mauritania.  Viewed at:  
http://www.fr.for-mauritania.org/1373-0- Exclusif-For-Mauritania-publie-des-d ocuments-confidentiels-sur-le-pil
lage-du-Fond-National-des-Revenus-des-Hydrocrabures-par-la-Junte.html. 
34 World Bank (2008). 
35 Online information from the Extractive Indust ries Transparency Initiative.  Viewed at:  
http://eiti.org/Mauritania. 
36 Online information from the National Committee responsible for implementing and following up the 
EITI.  Viewed at:  http://www.cnitie.mr/article.php?categ=3. Mauritania WT/TPR/S/250/Rev.1 
 Page 65 
 
 
  Two EITI reports were published in 2007.  In June 2011, Mauritania was still in the process of putting 
into place the measures necessary for its EITI validation. 
51. A 2004 law introduced a "simplified tax regime restricted to foreign enterprises providing 
services to oil companies", for example, logistics,  construction, supplies, and security, potentially 
giving them advantages over local companies.37  The tax on industrial and commercial profits is 
calculated on the basis of a profit estimated at a flat rate of 16 per cent of operating revenue, 
excluding tax, imposed in Mauritania;  the tax on wages and salaries is calculated on the basis of a fixed salary determined in United States dollars in  the law;  companies subject to the simplified 
regime are exempt from all other taxes or fees.  The impact of this law on the market or FDI has not 
yet been evaluated. 
(c) Natural gas 
52. Gas reserves (in the coastal fields of Banda and Pélican) have been estimated at 84 billion m
3, 
although these estimates have to be confirmed by mo re sophisticated soundings.  Some multinationals 
have already embarked upon prospec tion.  Gaz de France, for example, signed such an agreement 
with Dana Petroleum (United Kingdom) in November  2005.  Currently, there are no gas liquefaction 
plants in Mauritania because the volume identified does not make such an investment profitable.38 
53. Since 1987, the Mauritanian Gas Company (SOMAGAZ) has had a monopoly of the import, 
conditioning and distribution of butane gas throug hout Mauritania.  Its capital is owned by the 
Mauritanian State (34 per cent), Naftec S.A. (Algeria, 33 per cent), and private Mauritanian shareholders.
39  SOMAGAZ employs over 330 workers in Nouakchott and in the interior and has 
six filling stations.  Since 2008-2009, two other comp anies have been authorized to distribute bottled 
gas at the retail level.  There is a ceiling on the price of bottles of gas (UM 2,000 for a 12 kg bottle in 2011).  The terms for the import of butane gas are determined by the National Hydrocarbons Commission by means of a call for bids, as is  the case for petroleum products (see below). 
(d) Import and distribution of petroleum products 
54. At present, no petroleum products are refined in Mauritania and refined products are all 
imported, mainly from Algeria.  A refinery with  a capacity of 20,000 barrels/day in Nouadhibou, 
which had not been operating since 2001, w as apparently being refurbished in 2011. 
55. Depending on the year, petroleum products acc ount for 15 to 25 per cent of Mauritania's 
goods imports, i.e. a market amounting to over US $400 million.  The import of hydrocarbons is 
regulated by an Ordinance enacted in 2002.
40  This provides that the National Hydrocarbons 
Commission evaluates the country's hydrocarbons require ments, issues international calls for bids and 
chooses suppliers of petroleum products for the co untry as a whole, usually giving out two-year 
contracts which contain formulas for determining prices, quantities, and the minimum buffer stocks to be kept.  During this period, the only imports authorized are those by the importers approved under 
                                                      
37 Hydrocarbons Law No. 2004-029 on the creation of the simplified tax regime for the petroleum 
industry.  Viewed at:  http://www.petrole.g ov.mr/NR/rdonlyres/CFEB44AC-739B-4205-B68A-38 
F6E1E869E4/0/LoiRFS.pdf. 
38 Over 200 billion m3 of available recoverable gas are required to make the heavy investment needed 
in this type of gas industry profitable. 
39 SOMAGAZ has a website.  Viewed at:  http:www/somagaz.com. 
40 Law regulating downstream activities in the hydrocarbons sector, Ordinance No. 2002-005 of 
28 March 2002.  Viewed at:  www.Droit-Afrique.com. WT/TPR/S/250/Rev.1 Trade Policy Review 
Page 66 
  
  the contract awarded following the call for bids.  Many articles in the press report irregularities and 
the lack of transparency in the pr ocedures for awarding such contracts. 
56. The distribution of petroleum products requir es prior approval from the MPEM.  Distributors 
must invest a certain amount in the country, and create two petrol stations each year.  In 2010, 
six companies were engaged in the retail distributio n of petrol, the main ones being:  STAR (46 per 
cent of sales, 102 petrol stations), NAFTEC (18 pe r cent, 160 petrol stations), and TOTAL (14 per 
cent, 65 petrol stations).  Distribution is con centrated in the capital (Nouakchott), which has 
137 petrol stations out of the 370 in the country. 
57. Distributors must also participate in the capital of the Mauritanian Petroleum Products 
Storage Company (MEPP).  The MEPP is responsible for storage, stocking and transport of 
hydrocarbons in Mauritania, notably in Nouakchott,  where it manages storage facilities for petroleum 
products.  In Nouadhibou, the Mauritanian Refineri es Company (SOMIR) is responsible for stocking 
hydrocarbons against payment for each tonne stocke d, which is reportedly handed over to the MEPP.  
The MEPP belongs to the Petroleum Products Mark eting Company (SMCPP), a semi-public company 
40 per cent of whose capital belongs to Mauritanian and foreign private shareholders.  According to 
some observers, these companies are thus in part private structures which utilize public infrastructure 
to the detriment of consumers.41 
58. Around two thirds of imported petroleum products  are sold to individuals, the remainder 
being bought by the three largest industries in the country:  the SNIM (see below), which uses them to 
generate its own energy for operating its iron ore extraction plants;  SOMELEC, whose thermal 
stations generate some of the country's electricity;  and SOMAGAZ. 
59. A petroleum products tax is levied on refine d liquid hydrocarbons, except for aviation fuel.42  
Regular and premium-grade petrol are subject to  a so-called "company margin tax".  Products 
delivered to ocean-going vessels or fishing vessels fo r consumption at sea and to commercial aircraft 
are, however, exempt from this tax.43  Customs duty and VAT are imposed on hydrocarbons when 
they are imported.  Imports of petroleum products  by mining companies (SNIM, Tasiast, MCM, see 
below) are, however, exempt from all duties and tax es, including VAT.  The retail price of fuel was 
around UM 340 (US$1.2) per litre for petrol, while for gas oil it was UM 277 (about US$1). 
(ii) Electricity 
60. The considerable shortfall in electricity pr oduction in Mauritania not only constrains 
consumer demand but also the development of new mining projects.  Mauritania's electricity market 
was, in principle, opened up to competition by the 2001 Electricity Code.  The Regulatory 
Authority (ARE) is responsible for regulating this sector.44  The text of the Code can be found on its 
website, together with a series of  orders determining the specifi cations for the various domestic 
electricity generating companies. 
                                                      
41 Online information from CRIDEM.  Viewed at:  http://www.cridem.org/imprimable.php? 
article=42134. 
42 The tax rates are as follows:  UM 25/l for premium-grade petrol;  UM 24/l for regular petrol (this tax 
does not apply to fuel for small-scale fishing boats);  UM 0.86/l for paraffin oil;  UM 5.5/l for gas oil;  UM 4.5/l 
for diesel fuel and light or heavy fuel oil;  UM 4.2/kg for lubricating oil and lubricants;  and UM 1.04/kg for liquefied hydrocarbon gas (propane). 
43 The gross margin tax is UM 300/hectolitre for petrol and UM 120 for gas oil. 
44 Online information from the Regulatory Au thority.  Viewed at:  http://www.are.mr. Mauritania WT/TPR/S/250/Rev.1 
 Page 67 
 
 
  61. The Mauritanian Electricity Company (SOM ELEC), a government-owned company created 
by decree in 2001, is not supervised by the ARE.  It has a monopoly of the generation, transport and 
distribution of electricity within its traditional peri meter, which covers the country's major cities.  
According to the Court of Audit, most electric ity generating plants have outlived their normal 
technical lifespan and are obsolescent, which explains  the low level of production in comparison with 
the expected capacity and the frequent load shedding.45  In 2005, commercial losses amounted to 
27 per cent of turnover, with over one quarter of SOMELEC's production not being invoiced at all.  
Large subsidies come not only from tax exemption for imports of gas oil by SOMELEC, but also from the State settling SOMELEC's debts. 
62. The new plants recently electrified come under the authority of the ARE.  In 2011, electricity 
was generated in 19 cities in the country by some  20 electric power stations, four of which used 
hydroelectricity, with the others using diesel fuel .  The infrastructure is built and replaced by the 
State, and then managed by private operators under a lease.  The regional facilities are not interlinked and there is no international trade.  Rates are set for each production unit and are shown on the ARE's 
website.  They are subsidized, with around 40  per cent of the cost borne by the State. 
63. Mauritania nevertheless has advantages for the sustainable development of the electricity 
sector.  These include reserves of natural gas;  wind power potential of 7-9 m/second on average on 
the coast;  and solar energy potential of 3.5-6 kWh/m
2/day for eight hours each day.  In addition, 
mining projects would guarantee huge demand at the lo cal level, and in West Africa there is an 
electricity shortfall. 
64. The Government is seeking foreign partners to finance several projects, including a 350 MW 
gas plant in Nouakchott, together with a Noua kchott-Nouadhibou power line;  50 MW of thermal 
solar energy;  and the building of five 4 MW fuel-fired power stations. 
(5) OTHER MINING PRODUCTS  
65. Mauritania has a number of large mineral de posits, which have attr acted many foreign 
investors, but until now has not developed a pr ocessing industry.  In 2010, there were some 
50 operators and 174 prospection perm its had been granted.  Since 2006, exports of iron ore, copper 
and gold have brought in almost US$1 billion annually , or 80 per cent of earnings from goods exports.  
Mauritania also has cobalt, diamonds, gypsum and phos phate.  The authorities were unable to provide 
statistics on production or export of the principal mi ning products.  The notable shortfall in energy 
(see above) hampers development of value added in this sector, which is booming. 
(i) Production 
(a) Iron ore 
66. For almost half a century, iron ore has been mined commercially and exported, but 
Mauritania has no iron and steel industry.  Stro ng demand from emerging economies, especially 
China, and a rise in global prices (the price of iron ore tripled between 2002 and 2007) has meant a 
sharp increase in the value of these exports.  Inv estors' interest in the country's mining potential has 
thus grown and could also lead to dive rsification of the products exploited. 
                                                      
45 Mauritanian Court of Audit (2009). WT/TPR/S/250/Rev.1 Trade Policy Review 
Page 68 
  
  67. The National Industrial and Mining Company (S NIM) is the country's largest industry46 and 
accounts for 15 per cent of GDP.  The Mauritanian State owns almost 80 per cent and the SNIM 
exports most of its production, particularly to Eu rope and Japan.  The SNIM is active throughout the 
production chain, from the mine to the port.  In 2010, its production of iron ore amounted to 
11.6 million tonnes, and its turnover was close to US$1 billion. 
68. As part of a vast programme to develop and modernize the SNIM, the Guelb Project, 
launched in November 2010, encompasses expansion of the existing mine;  the building of an iron ore 
enrichment plant with an annual capacity of 4 million tonnes of high-quality concentrates;  
modernization and enlargement of the existing anc illary facilities;  and expansion of the electric 
power station.  The investment is estimated to be US$1 billion.  Another project between the SNIM 
and Swiss investors (Xrata) concerns annual producti on of 7 million tonnes of pellets (the first stage 
in processing iron ore) over a period of 30 years.  By March 2011, this project had not yet started.  
Mauritania so far only produces and exports iron ore in magnetite form. 
(b) Other important minerals 
69. Gold production started in 2007 and in 2011 a number of companies were prospecting in 
Mauritania.  The largest producer is Tasiast, a company based in Canada.  It operates gold mines 
situated around 300 km north of Nouakchott.  In March 2011, 67 per cent of Tasiast was bought by another Canadian company, Kinross.  The State ha s no shares in this project (see below).  In 2009, 
output rose to almost 160,000 ounces and the probab le reserves are between 5 and 20 million ounces.  
Production costs are estimated to be US$336/ounce.
47  With the signing of an additional clause to the 
mining agreement between the Mauritanian State and Tasiast, annual production should rise from an 
average of 130,000 ounces to over 275,000 ounces.  From US$3 million in 2009, the State's annual 
royalty would then increase to US$20 million in 2011. 
70. In 2010, production of copper concentrate (mixed with gold) was 120,000 tonnes, with 
concentration of 25 per cent, or around 30,000 to nnes of pure copper annually.  Mauritanian Copper 
Mines, wholly owned by Canadian capital, is the largest company. 
71. The phosphate deposit in Bofal was discovered in  1983.  The mining rights are held by the 
Mauritanian Phosphates Company (Sophosma), a join t venture between Mauritanian private partners 
and MAN Ferrostaal (Germany).  Resources are es timated to be 136 mega tonnes of good quality 
natural phosphate, one third of which could be comme rcialized if there was a transport infrastructure 
to move the natural phosphate from the mine to a port on the Atlantic coast.  Such an infrastructure is 
apparently being built with Chinese funds.  The Government has also allowed certain foreign 
companies to prospect for uranium. 
(ii) Mining regulations 
72. The MPEM is the government body res ponsible for this sector (see above)48 and it supervises 
the SNIM.  Since 1999, several Mining Sector Capacity Building Projects (PRISM) have attempted to 
improve Mauritania's capacity to attract private i nvestment in order to develop the sector.  These 
programmes, financed in part by the World Bank, the Islamic Development Bank and French 
                                                      
46 Online information from the SNIM.  Viewed at:  http://www.snim.com/. 
47 Online information from Kinross.  Viewed at:  http://www.kinross.com/operations/ 
operation-tasiast-mauritania.aspx. 
48 Online information from the Ministry of Mining.  Viewed at:  http://www.mines.gov.mr/ 
MCI/home.aspx. Mauritania WT/TPR/S/250/Rev.1 
 Page 69 
 
 
  cooperation have enhanced the geological infrastru cture and led to the drawing up of a mining map 
and register.  There are, however, few signs of any increase in earnings from the sector going to the population, or to other value-added activities. 
73. In 2008, a new Mining Code was drawn up (and amended in 2009) to revise Law No. 99-013 
of 23 June 1999, which had hitherto regulated the secto r.  First of all, it provides for a reduction in the 
areas open for prospection.  The same forms of taxa tion remain (Table IV.4), but are graduated.  The 
surface area charge is now fixed in a decree.  The new Code gives a period of 90 days for 
commencing prospection.  It also establishes a Mining  Police, a control body that is separate from the 
bodies promoting the sector.  The 2009 amendment provides for a minimum State holding of 10 per 
cent in all mining companies and an option to  buy a further 10 per cent;  and it sets up an 
interministerial committee for mining revenue.  The new Code has four implementing texts that have 
effectively come into force. 
74. The taxes applicable to the various types of permit are described in Table IV.4.  Only the 
surveying authorization is not subject to any duty or tax.  Among the mining taxation changes 
introduced in 2010 are renegotiation of the estab lishment convention between the State and the 
company Mauritanian Copper Mines (MCM), whic h had however been intended to increase the 
State's revenue.
49  The new convention, signed in 2009, provides that the MCM should pay 3 per cent 
of its sales revenue as mining royalties.  A sum of US$0.75/tonne of mineral ore has to be added to 
the mining royalty, but is only paid once the first 15 million tonnes of copper have been treated, so at 
a rate of 2 million tonnes annually this means a franchi se for close to eight years.  In any event, there 
is a ceiling of US$8.5 million on the amounts levied for the whole duration of the exploitation.  For 
income tax purposes, the MCM may deduct from its profits pre-production amortization, which can 
be brought forward and cumulated without any limit fo r the first five years of production.  The other 
benefits include availability of a port and wharf;   land concessions in Akjoujt and Nouakchott;  
freedom to import equipment, including vehicles, duty free for the first five years:  and freedom to 
open a shop for sales to employees.  Expatriate employees are not subject to income tax for one year.  
They then become liable for income tax, but only on 20 per cent of their gross salary. 
Table IV.4 
Taxation applicable to the various types of  mining permit under the Mining Code 
(UM (in May 2011 US$1 was equivalent to around UM 272))  
Type of tax Description 
Administrative service tax (Article 86) On the granting, renewal and transfer of  prospection permits:  UM 2 million. 
 On the granting, renewal, tr ansfer and capitalization of ope rating permits:  UM 10 million. 
 On the granting and renewal of small-scale mining permits:  UM 1 million. 
 On declaring the exploitation of a large-scale quarry:  UM 2 million. 
Annual area charge (Article 87) Prospection permit:  UM 2,000/km2 (1st year) to UM 24,000/km2 (9th year). 
Tax on the industrial and commercial 
profits (BIC) of mining enterprises 
(Article 90) Rate of 25%, but a maximum of the common law regime rate. 
Operating permit: 
-  exemption for 3 years starting from the first financial year. 
Mining royalty (Article 88) Operating permit: 
- royalties calculated on the selling price of th e product resulting from the final stage of 
 processing of the ore in Mauritania; 
- payable on all sales made after th e product starts to be marketed. 
                                                      
49 Le Quotidien de Nouakchott , "Mauritanie-MCM:  Encore une convention douteuse", 
24 February 2009.  Viewed at:  http://www.quotidien- nouakchott.com/mauritanie-mcm-encore-une-convention- 
douteuse. WT/TPR/S/250/Rev.1 Trade Policy Review 
Page 70 
  
  Type of tax Description 
 The rate is fixed as follows: 
- for groups VI (copper):  3%;  and VII:  7%; 
- for gold and materials in groups III and V, apart from industrial or 
 ornamental rocks:  4%; 
- for substances in groups I, II (other than gold) and IV:  from 1.5 to 2.5%; 
- for industrial or ornamental rocks:  from 1 to 1.5%; - for quarries:  0.14 to 1.6% 
 Deductible from the taxable profit up to an uppe r limit equivalent to 7% of the turnover for 
the same financial year (Article 89). 
Tax on dividends (Article 91) Reinvested dividends: 
-  prospection permit:  exemption; 
-  operating permit:  exemption. 
 Repatriated dividends: 
-  prospection permit:  10% withheld; 
-  operating permit:  10% withheld. 
Customs duty, fiscal import duty, taxes and charges (Article 85) Equipment, materials, supplies and products of all kinds (including fuel) intended for: 
-  prospection: 
total exemption or exceptional temporary admission procedure. 
-  operation: 
total exemption for the first five years of operation; 
at the end of this period, a single rate of 5% is applicable to all imported goods and 
products, except for fuel, lubricants and spare parts. 
Source : Law No. 2008-011 of 27 April 2008 containing the Mini ng Code, as amended in April 2009 by Law No. 2009-026 
amending certain provisions of the 2008 Mining Code. 
(6) WATER  
75. In a country that comprises 90 per cent desert, water is a particularly critical resource for the 
economy's development.  Under Law No. 2005-0 30 containing the Water Resources Code, the 
Ministry of Water Resources and Sanitation (MHA) has the task of designing and implementing national water policies and of ensuring the follow-up  to all issues related to the building and operation 
of works for the protection, transport and distribution of drinking water, as well as works for collecting, channelling and treating wastewater.  The ARE is responsible for regulating the water 
sector.
50  The MHA supervises, inter alia , the National Water Company) (SNDE) and the National 
Wells and Boreholes Company (SNFP).  In addition, a national agency for water services in rural 
areas was created in 2010. 
(i) Distribution of water in rural areas 
76. In January 2011, the Prime Minister announced several projects intended to improve access to 
drinking water in rural areas, seen by the Govern ment as a priority, and it is seeking the financial 
resources needed to carry them out.  At the ins titutional level, the National Water Council and the 
regional councils have been put into operation;  a Hydrology and Dams Directorate has been set up to 
promote and make use of surface water;  and th e SNFP's responsibilities have been expanded under a 
programme contract with the State to facilitate the implementation of a nnual drilling programmes. 
(ii) Distribution of water in urban areas 
77. In principle, the SNDE is responsible fo r supplying water in urban areas, according to 
Decree No. 008-2003, which gives it sole responsibil ity for the production, transport, distribution and 
                                                      
50 Online information from the ARE.   Viewed at:  http://www.are.mr. Mauritania WT/TPR/S/250/Rev.1 
 Page 71 
 
 
  sale of water, as well as for other related activities.  The SNDE is managed by a Governing Board 
whose members are appointed by a decree from the C ouncil of Ministers.  Pursuant to Article 34 of 
Law No. 30 of 2 February 2005, the SNDE, like a ny other operator engaged in the production or 
distribution of water, must ensure that its produc t meets the standards for human consumption laid 
down in the laws and regulations in force.  Accord ing to the Court of Audit, however, most of the 
SNDE's plants are unable to undertake rapid analyses of water quality because they do not have any chlorination equipment to purify the water.  A la rge number of subscribers do not receive any water 
because of the low level of production in comparison with consumers' needs. 
(7) M
ANUFACTURING  
(i) Fish processing industry 
78. Mauritania has managed to develop major manufacturing activities for the processing of 
fisheries products, which account for some 4 per cent  of GDP, and to gain access to the main foreign 
markets, especially the Europ ean Union, where a large number of Mauritanian companies are 
authorized to sell their products (see section (3) a bove).  There are substantial exports of processed 
fish and it is one of the areas in which Mauritanian  industry has a comparative advantage.  According 
to the authorities, Chinese FDI of some US$120 million is being made in this sector.  If this sector is 
to develop, in addition to the question of the su stainability of fisheries resources (see section (3) 
above), the authorities need to ensure that the industries are able to recruit qualified staff (see 
Chapter II(3));  that the essential b asic services such as water and electricity supplies are reliable;  that 
the transport infrastructure is efficient (see below);  and that affordable loans are available to the 
companies and their sub-contractors.  In addition, excessive red tape is liable to hamper the 
competitiveness of Mauritanian products overseas by slowing down the produc tion and export process 
and by raising costs. 
79. It is also important for the Government to support development of this sector through an 
appropriate trade policy.  In this connection, th e excessive number of tax levies has a negative impact 
on the products' competitiveness.  Manufacturing is in  fact highly dependent on imported inputs such 
as packaging, materials for conservation, oil and othe r food products (Chapter III(2)).  All entry duties 
on the inputs used increase the cost.  These food indust ry products are subject to the highest rate of 
customs duty, sometimes even higher than the ra te applied to exported processed products, meaning 
that there is negative effective protection, whic h discourages activities.  There needs to be an 
examination of all customs duties and other duties, taxes or levies on inputs used by the companies 
processing fish, whether or not for export. 
80. Among the taxes, for example, are the 3 per cen t statistical tax, VAT at 14 per cent and the 
minimum flat-rate tax (IMF) at 2.5 per cent (Chapt er III(2)(ii)(e)).  Apparently, mechanisms are in 
place to refund these taxes for exports.  Any delay in  refunding, however, means in practice that the 
charges are paid and this has an impact on the ope rating accounts.  The IMF appears in some cases to 
be levied on the import of inputs and in othe r cases on the value of exports.  This may have a 
noticeable impact on the cash flow of the companies concerned. 
81. Lastly, the manufacturing sector is one of the prio rity sectors in the Investment Code so it is 
surprising that few or no fish processing industries have been set up in the form of free points (Chapter II(3)(ii)) in order to take advantage of the tax and customs concessions these provide. WT/TPR/S/250/Rev.1 Trade Policy Review 
Page 72 
  
  (ii) Other food industries 
82. Apart from fish, the formal manufacturing sector is little developed because of the small size 
of the domestic market, the lack of skilled labour, the high cost of energy, and costly and poorly adapted loans.  The sector provides around 3 per cent of GDP (not including the processing of 
fisheries products).  Few new manufacturing comp anies have been set up in Mauritania's formal 
sector since the previous TPR in 2002.  Most of the products manufactured are consumed locally and 
very few are exported.  Local products can be very  expensive as the strong protection given to local 
production means that there is little competition.
51 
83. The Mauritanian Milling Company (GMM) is the fruit of a partnership between a private 
French group and Mauritanian groups.  It was set up in April 1999 and has four activities:  milling, the 
production of cattle feed, marketing of importe d products, and a bakery.  Its annual production 
capacity is 52,500 tonnes of bread flour and it has storage capacity of 15,000 tonnes.  The flour is then distributed throughout the country and a laboratory m onitors its quality.  The cattle feed plant uses 
bran, which is processed into cake, and is a pparently running at full capacity.  All the GMM's 
production is sold on the domestic market.  Imports  of wheat have more than doubled since 2003, 
while imports of wheat flour have fallen sharply, which could be a reflection of the start-up of the 
GMM.  Customs duty on imported flour is fairly lo w (5 per cent), while wheat is imported duty free. 
84. The GMM employs around 160 workers, who have various training programmes available 
organized in partnership with the Mauritanian I ndustry and Mining Federation (FIM) (Chapter II(1)).  
The company is facing a certain number of problems su ch as lack of skilled labour to work the mills.  
The port facilities at Nouakchott are considered to be inadequate, which increases the cost and time 
for unloading.  The company also feels th at it penalized by the heavy tax burden. 
85. The company FAMO Mauritanie, set up in 1982 by French and Mauritanian industrialists, 
specializes in the marketing and manufacture of edib le pasta and couscous.  Like other manufacturing 
companies, it is highly dependent on imported inputs.   For the two main groups of food products, and 
for beverages, the average customs duty applicable to the import of inputs is higher than the rates 
applied to the semi-processed and processed goods  which the company exports, for example, 
couscous, which means negative effective protectio n that discourages manufacturing.  In the past, 
therefore, when the company exported, an order "implementing the export procedure" gave it total 
exemption from duties and taxes on the inputs used to manufacture the products exported.
52  A 
general reduction in entry taxation would enable the cost of food products to be brought down, while 
limiting bureaucratic red tape (orders, exemp tions, declarations, authorizations, etc.). 
86. As indicated above, there appear to be opportun ities for developing the production of animal 
products for the local market, although many are s till imported despite the size of the livestock sector.  
The authorities are aware of the lack of any processing plant for animal products and government investment amounting to US$18 million is reportedly goi ng to this sector.  A long-term project of the 
GMM is to make a range of cereal feeds av ailable to Mauritanian livestock raisers. 
87. The Mauritanian Beverages Company (SOBOMA), one of the few Mauritanian industries to 
have survived over the past 30 years, underwent a serious crisis in September 2010 and could simply 
                                                      
51 Online information from Africainfomarket.  Viewed at:  http://www.africainfomarket.org/. 
52 Journal Officiel de la République islamique de Mauritanie , No. 934 of 15 September 1998.  Viewed 
at:  http://www.mauritania.mr/le gislation/pdf/1998.934.pdf. Mauritania WT/TPR/S/250/Rev.1 
 Page 73 
 
 
  become a warehouse for imported canned beverages.53  SOBOMA is 31.5 per cent owned by the 
Mauritanian private sector and is controlled by a Moroccan group which produces Coca-Cola drinks 
in Morocco.  It produces 30,000 hectolitres annually a nd is preparing to launch its own mineral water 
obtained from the Benichab source. 
(iii) Construction materials 
88. The building industry and its products are divided up among a few government-owned 
companies and around half-a-dozen family groups, which control both imports and domestic production.  Some cement is imported, even though  Mauritania has several cement plants such as 
Ciments de Mauritanie  (ASLM Group), which has a clinker crushe r.  Most of the work consists of 
bagging the cement.  There is a plant manufactur ing plaster, gypsum and marble (SAMIA, with a 
capacity of 100,000 tonnes) in N ouakchott and it operates local quarries.  For these products, the rate 
of customs duty applied escalates (it increases progressively with the level of processing), which means that the effective protection given to producers of finished goods is greater than that indicated 
by the nominal rates.  Overall, imports of prod ucts that compete with domestic products are highly 
taxed:  on arrival, the cost of products such as tiles, sanitary ware and window glass rises by some 
50 per cent;  for reinforcing bars, plaster  and paint, the increase is one third.
54 
(8) SERVICES  
89. Most of Mauritania's trade in services consists of the sale of fishing licences as far as income 
is concerned, and freight charges but above all e ngineering services for mining companies in the case 
of expenditure.  The only notification made by  Mauritania concerning trade in services since 2002 
was the enquiry point for matters relating to trade in  services, namely the Foreign Trade Directorate in 
the Ministry of Trade, Crafts and Tourism.  Overa ll, the ministries concerned do not appear to have 
been made aware of matters relating to internatio nal trade in services or the General Agreement on 
Trade in Services (GATS). 
(i) Transport 
90. The Ministry of Infrastructure and Transport, responsible for regulating this sector, has a 
website on which some regulations on the road transport sector in particular can be found.55  N o  
information, however, was submitted by Mauritania on transport services in connection with this 
report. 
(a) Maritime and river transport 
91. Two foreign-owned consortiums (Delmas and M aersk) dominate the market for international 
liner shipping services and together account for 85 per cent of the market.  Mauritania has a liberal 
policy:  there are no arrangements providing for the sharing of cargo and there is no limitation on foreign capital participation in companies operating international maritime transport services.  Under 
                                                      
53 Online information from CRIDEM.  Viewed at:  http://www.cridem.org/imprimable.php? 
article=47758. 
54 Online information from AFRICAinfoma rkets.org.  Viewed at:  http://www. 
africainfomarket.org/aim/AIM/published/DEFAULT/empresas/pdf_sectoriales_aim/12823_elsectordeconstruccionenmauritania_fr.pdf.  [Africainfomarket.org.]. 
55 Online information from the Ministry of Transport.  Viewed at:  http://www.transports.gov.mr/ 
Transports/Left/Presentation/Organisation.htm. WT/TPR/S/250/Rev.1 Trade Policy Review 
Page 74 
  
  the 1995 Merchant Marine Code, however, co mmercial navigation between Mauritanian ports 
(cabotage) is restricted to Mauritanian-registered  vessels, unless there is a reciprocal agreement.56 
92. The port infrastructure comprises the Autonomous Port of Nouakchott and the Autonomous 
Port of Nouadhibou, which are both government-o wned industrial and commercial institutions.  The 
Port at Nouadhibou is composed of a mineral ore po rt and a petroleum port, in addition to the fishing 
and commercial port.  There is sheltered deep wate r at Nouadhibou Port, which makes it suitable for 
large-scale freight operations.  This Port is main ly used to export iron ore from the SNIM, which 
manages the mineral ore port.  NAFTA L manages the petroleum terminal. 
93. The Autonomous Port of Nouakchott (PAN), also a deep-water port that handled some 
2.3 million tonnes in 2008, can take container ships and bulk cargo vessels and receives most of 
Mauritania's imports.57  The volumes imported are ten times t hose exported, the main products being 
cement, petroleum products, wheat, and sugar.  Acco rding to some observers, the cost of using the 
port at Nouakchott is high, partly because of port char ges that are 2 to 2.5 times higher than those in 
other West African ports, but also because of the st evedoring fees, which are also 4 to 8 times higher 
than in neighbouring ports.58 
94. According to some observers, the rapid grow th in recent years (from 500,000 tonnes in 1988 
to 2.3 million tonnes in 2008) has meant that curre nt capacity (900,000 tonnes) has been exceeded.  
Ships must often wait for a long time to unload their cargos, especially containers.  In 2007, the PAN started to acquire tugs and buoy te nders and to expand its facilities w ith a view to doubling capacity.  
According to the authorities, this expansion should be completed in 2011.  An expansion project by 
the China Road and Bridge Corporation will enable two new berths to be built for a total of around 
450 m.
59  The wrecks scattered around the port, which are a navigation hazard, are also to be removed.  
The PAN considers that it is "very advanced" in implementing all the provisions in the ISPS Code.60 
95. In addition, negotiations are under way with  Dubai Ports World on building a container 
terminal and managing a free zone.  The cost of th e work is estimated to be US$70 million, although 
the main technical features of the project ar e yet to be defined (for example, capacity). 
96. There are no specific limitations on foreign capital holdings in companies supplying port 
services (with the exception of pilot, towing and berthing services, which are provided solely by the PAN).  Handling is done by several other privat e operators, which have set up the Port Facilities 
Company (SEP), a privately-owned company, to manage the handling equipment leased to its 
shareholders.  Shipping agencies are also private. 
(b) Land transport 
97. Pursuant to the law on road transport polic y and organization (Ordinance No. 2005-010 of 
8 November 2005), the road transport system must meet citizens' needs for transport on the most 
favourable terms for the community as a whole and for users in terms of safety, availability of means 
                                                      
56 Online information from the Ministry of Transport.   Viewed at:  http://www .transports.gov.mr/NR/ 
rdonlyres/EB7D02C9-8A71-4590-8CF5-CBCBA37D6CA4/0/CodeMM.pdf. 
57 The PAN has a website that is updated regu larly.  Viewed at:  http://www.panpa.mr/. 
58 CETMO (2010). 
59 Online information from the China Road and Bridge  Corporation.  Viewed at:  http://www.crbc.com. 
60 The ISPS is the International Ship and Port F acility Security Code, which came into effect on 
1 July 2004.  These are measures adopted by the Inte rnational Maritime Organization (IMO) to reinforce the 
security of ships and port facilities. Mauritania WT/TPR/S/250/Rev.1 
 Page 75 
 
 
  of transport, price, cost and quality of the service.   The tasks of the public transport service are to 
provide and manage transport infrastructure and equi pment, and to make them available to users in 
accordance with normal maintenance,  operational and safety conditions. 
98. In 2007, Mauritania revised its land transport regulations, streamlining them in order to 
promote both the safety and the quality of transport.  The new texts, for example the new Highway 
Code, are available on the Ministry of Transport' s website.  They establish a national committee to 
follow up the reform of land transport and to author ize public road transport of passengers and goods;  
a new public and private road transport licence fo r passengers and goods;  and a model way-bill and 
passenger manifest.  They also organize the techni cal inspection of vehicles and abolish the National 
Transport Bureau, "rotation" and the "exit voucher".61  The abolition of the "rotation" system whereby 
cargos were allocated to carriers in turn is lik ely to encourage competition among carriers, improve 
the quality of the service, and lower the cost of operating vehicles, as well as transport costs. 
99. In January 2011, the Government announced th at there would be a large increase in the 
number of roads built.  The Mauritanian road netw ork nevertheless is not ve ry extensive.  Large 
segments of the country are difficult to access, th ereby jeopardizing their economic potential.  For 
example, roads in the south, able to facilitate acc ess to agricultural land with potential, cannot be used 
during the rainy season and are hardly any better the rest of the year. 
100. The development of roads receives financial support given to Maurita nia by its partners, 
notably the European Union and the World Bank.  Mauritania is on the Tangiers-Dakar axis and developing its roads is part of the much vaster "T rans-Sahara" project to link Tangiers (Morocco) to 
Lagos (Nigeria).  In December 2010, the partne rs suggested that Mauritania should adopt and 
implement legislation to establish a road safety and maintenance fund. 
101. Rail transport is not very deve loped.  The only railway (675 km long), managed by the SNIM, 
links Zouérate with the port of Nouadhibou, a nd is mainly used for transporting iron ore. 
(c) Air transport 
102. This mode of transport seems to have suffe red particularly from governance problems since 
2002, the date of Mauritania's previous TPR.  At th e end of 2007, in parallel with the liquidation of 
the State-owned company Air Mauritanie, Mauritania Airways was launched, 59 per cent of its capital 
being owned by Tunis Air.  In September 2007, two aircraft belonging to Air Mauritanie were seized 
in Paris for the company's failure to pay its debts.   In January 2011, the Government then announced 
the creation of a new air transport company, Maur itanian Airlines International (MAI), with the 
purchase of three aircraft.
62 
103. Mauritania has three international airports , as well as seven secondary airfields.  The 
Mauritanian Airports Company (SAM) is a privately owned company that has exclusive responsibility for managing airports. 
104. The air transport sector is regulated by Law No. 78-009 of 18 January 1978 containing the 
Civil Aviation Code.  The National Civil Aviati on Agency (ANAC), created in 2004, is the 
                                                      
61 Online information from the Ministry of Transport.  Viewed at:  
http://www.transports.gov.mr/Transp orts/Left/Textes+Legislatifs+ et +reglementaires/terrestres.htm. 
62 Article by CRIDEM of 19 October 2010 .  Viewed at http://www.cridem.org/ 
C_Info.php?article=48457. WT/TPR/S/250/Rev.1 Trade Policy Review 
Page 76 
  
  supervisory authorit y in this sector.63  The Air Transport Directorate (DTA), set up in 2007, is in 
charge of defining ANAC policy on air transport.  There does not appear to be any clearly defined link between the two.  The list of laws and regula tions applicable to the sector can be found on 
ANAC's website, but they cannot be downloaded.  According to the Government, the Civil Aviation 
Code has been revised, but no information to this ef fect is available on the Ministry of Transport or 
ANAC websites. 
105. International air services are governed by b ilateral agreements signed by the Mauritanian 
Government;  in principle these do not give fifth freedom rights
64 and regulate capacity and fares very 
strictly.  Mauritania did, however, sign the 198 8 Yamoussoukro declaration and memorandum, which 
liberalized African air space in favour of the continent's airlines.65 
106. Mauritania is a member of the Agency for Aeri al Navigation Safety in Africa and Madagascar 
(ASECNA).  Although the Agency is not responsible for managing Mauritania's airports, it provides 
guidance for aircraft, air traffic control, in-fli ght information, forecas ting and transmission of 
meteorological data, and is in charge of the desi gn, introduction and manageme nt of installations and 
services whose purpose is to transmit technical mes sages and handle traffic.  In January 2010, the 
press reported the arraignment of ANAC's Director, following a complaint from ASECNA concerning 
illegal authorization to over-fly and land. 
107. In October 2010, the International Civil Aviation Organization (ICAO) audited the 
implementation of security measures by ANAC, evaluati ng in particular the measures taken to prevent 
any unlawful interference.  According to press reports, this audit did not reach a favourable 
conclusion.  In November 2010, all air carriers cer tified by ANAC were put on the European Union's 
"black list", which shows all the airlines prohibited from operating in its airspace.66 
(ii) Telecommunications 
108. Telecommunications have benefited from a rela tively large inflow of foreign investment 
following the privatization and liberalization of the sector begun in 1999.  Law No. 99-019 opened up 
mobile telephony, messaging and Internet services to  competition.  It also opened up the capital of the 
national telecommunications company to private shar eholders and the fixed network was opened to 
competition in 2004.  No operator, however, has st arted to provide fixed telephony services, which are 
still exclusively provided by the traditional operator. 
109. Three companies (all partly foreign-owned) are present in Mauritania's market under global 
licences.  Among these, the national company Mauritel was privatized in 2001 (54 per cent of its 
shares went to Maroc Telecom);  it is the only co mpany operating in all branches (fixed and mobile 
telephony and Internet).  Tunisie Télécom owns 51 per cent of the company Mattel, the country's 
leading mobile telephony operator, while Chingui tel (with some Sudanese capital) has had the 
third licence since July 2006. 
110. Foreign investment in this sector has led to its rapid development and makes it one of the 
most dynamic sectors in Mauritania's economy.  The number of subscribers has risen sharply, from 
34,269 in 2000 to 786,615 in 2005, an d 2.3 million in 2010.  As is the case in other countries in the 
                                                      
63 Online information from the National Civil Aviation Agency.  Viewed at:  http://anac.mr. 
64 The right of an aircraft registered in a particular country to provide commercial transport between 
two other foreign countries. 
65 WTO (2004). 
66 Online information.  Viewed at:  http:// ec.europa.eu/transport/air-ban/doc/list_en.pdf. Mauritania WT/TPR/S/250/Rev.1 
 Page 77 
 
 
  region, fixed telephony, already under-developed at  the beginning of the decade, has shrunk even 
more because of the lack of investment in infrastructure. 
111. The National Regulatory Council decides whether or not to allow another operator.  In taking 
its decision, the Council examines, inter alia , the level of competition in the market. 
112. Law No. 99-019 also created the Regulatory Authority (ARE) and divided Postal Services 
and Telecommunications into two separate companies.  The ARE has a website that is regularly updated, from which all the re gulations can be downloaded.
67  The rates for mobile telephone services 
are freely determined by the operators but require prior approval by the ARE, and must be the same 
throughout the country.  Rates for fixed services are determined by the ARE and can vary depending 
on the region and the distance.  Interconnection is  mandatory for all operators, and its cost is 
negotiated between the operato rs and monitored by the ARE.68  Universal services are, in principle, 
financed through the Joint Universal Service Fund, funded by the operators. 
113. The ARE periodically ensures that operators comply with their commitments in terms of 
quality so that the network can cope with the increas e in the number of customers.  For example, in 
2008, the three mobile telephony companies were fine d by the ARE for "failure to comply with the 
commitments laid down in their specifications".69  In February 2009, the ARE deemed the quality of 
their services to be insufficient and gave them one month to comply with their commitments in terms 
of quality.  The percentage of lost calls (t hose which do not reach their correspondents) were, 
respectively, 32 per cent for Mauritel, 22 per cent for Mattel, and 7 per cent for Chinguitel, even 
though the regulatory maximum is 5 per cent. 
114. In December 2010, the Government set a mini mum threshold for call termination rates for 
international telephone calls to Mauritania.70  The threshold is set at €0.22/minute, payable by the 
foreign companies to Mauritanian operators, one third of which is taken by the State as tax.  Previously there was no threshold and the share going to Mauritanian opera tors had fallen below 
€0.05. 
115. In December 2010, the European Investment Bank (EIB) announced that it would finance the 
first fibre optic cable linking Mauritania to Europe and other West African countries.  The EIB would 
lend €8 million, or around 35 per cent of the project's total cost, the remainder being financed by the State and the leading operators in the telecommunicati ons sector (Mauritel, Mattel and Chinguitel).  In 
Mauritania, the cable would be utilized by the th ree Mauritanian telecommunications operators and 
could in the future serve Mali, a neighbouring landlocked country. 
(iii) Postal services 
116. The Postal Law dates from 2004.
71  The activities of the Mauritanian Postal Services 
Company (MAURIPOST), set up in 1999, include the provision of postal services, together with the 
universal postal service, as well as postal financial services.  The sector is regulated by the ARE and the relevant legislation ca n be found on its website.
72  Mauripost has exclusive responsibility for 
letters and parcels weighing up to 1 kg for domes tic or international delivery, as well as for postal 
                                                      
67 Online information from the ARE.   Viewed at:  http://www.are.mr. 
68 Decree No. 2000-163.  Viewed at:  http://www.are.mr/textes-1-0-0-1.html. 
69 Les Afriques , 11 March 2008. 
70 Decree No. 2010-268 of  12 December 2010. 
71 Law No. 2004-015 on postal services.  Viewed  at:  http://www.are.mr/textes-2-0-0-1.html. 
72 Online information from the ARE.  Viewed  at:  http://www.are.mr/textes-2-0-0-1.html. WT/TPR/S/250/Rev.1 Trade Policy Review 
Page 78 
  
  orders and the production, issue and sale of postal stamps (Article 8).  Six operators have been 
authorized to provide postal services that are not  the exclusive preserve of Mauripost, including 
several international operators.73 
(iv) Insurance 
117. Although 11 approved Mauritanian companies are ope rating, together with two brokers (Gras 
Savoye and Ascoma, whose capital is majority fore ign-owned), Mauritania's insurance market is not 
very developed, partly because of the population's low purchasing power.74  Insurance's value added 
in the economy does not exceed 0.5 per cent of GDP and less than 500 people  are employed in the 
sector.  There are few insurance intermediaries (i nsurance agents, brokers, etc.).  The Mauritanian 
Insurers Committee represents the interests of insu rance companies active in the market, but it is not 
compulsory to be a member.  Since the previous TPR in 2002, four new companies have been approved, three in 2007 and one in 2010. 
118. The regulations in force are not available on a website open to the public.  The sector 
nevertheless appears to be open to foreign presence.   Mauritanian or foreign insurance companies 
wishing to engage in business locally must obtain approval granted by order of the Minister 
responsible for matters relating to insurance servi ces (MCIAT).  Foreign companies must already 
have the status of an insurance company in accordan ce with their national law in order to operate in 
Mauritania
75, and be established in the form of a public -limited insurance company with foreign 
capital.  Branches of foreign companies may also be  approved provided that they are set up in the 
form of a public-limited insurance company after three years. 
119. The same company may offer both life and non-life insurance services.  Premiums are 
determined freely by the insurance companies, wi th the exception of civil liability insurance for 
owners of motor vehicles, for which there is a minimum rate.  Civil liability insurance for motor 
vehicles, insurance of imported goods ("cargo insu rance") and building site insurance are all 
compulsory.  In practice, those insured only take ou t the legally compulsory insurance, which is in 
fact checked (motor vehicles). 
120. Although the Insurance Code (Article 199)  stipulates that, unless there is a waiver76, only 
resident companies may insure ri sks within Mauritania, "fronting" is the rule for major risks, 
especially in mining, for which local co mpanies basically act as intermediaries.77  National insurers 
may utilize the reinsurance services of foreign companies without any restriction.78 
121. Until recently, brokers had been allowed to op erate under derogating terms.  An order from 
the Ministry of Trade concerning insurance intermed iaries should, however, come into effect in 2011.  
The amount of the bond to be deposited is UM 3 million,  but there is no restriction concerning market 
access or national treatment. 
                                                      
73 Online information from the ARE.  Viewed at:  http://www.are.mr/details-2-13-156.html. 
74 See, for example, le Calame , 11 June 2009.  Viewed a t:  http://www.lecalame.mr/index. 
php?option=com_content&task=view&id=2164&fontstyle=f-larger. 
75 Law No. 93 40 of 20 July 1993 containing the Insurance Code, Article 198.  Viewed at:  
http://www.droit-afrique.com/images/textes/Maur itanie/Mauritanie%20-%20Code%20assurances.pdf. 
76 See Order No. R 717 of 7 March 2000 waiving Article 199 of the Insurance Code. 
77 Online information from CRIDEM.  Viewed at:  http://www.cridem.org/imprimable. 
php?article=29842. 
78 Decree No. 98-46 of 18 June 1998 authorizing approval of insurance and reinsurance companies in 
Mauritania. Mauritania WT/TPR/S/250/Rev.1 
 Page 79 
 
 
  122. Mauritania does not belong to the Inter-African  Conference on Insurance Markets (CIMA).  
Agreements on technical cooperation and the exchange  of information on insurance have been signed 
with Morocco and Tunisia. 
(v) Banking 
123. In the third quarter of 2010, Mauritania's banking system consisted of te n so-called "primary" 
commercial banks, two leasing financ ial institutions, and organizations  specializing in the financing 
of micro and small enterprises (Table IV.5).79  A subsidiary of Qatar National Bank was approved 
in 2010.  In February 2011, Attijariwafa Bank started operations  after buying the Mauritanian 
subsidiary of the French bank BNP Paribas, commenced in April 2010. 
124. One bank (Chinguity Bank) is jointly owned by the Mauritanian State and the Libyan Arab 
Jamahiriya.  All the other banks are private.  The majority of the capital in three banks is 
foreign-owned and the others ha ve Mauritanian capital.  There are no limitations on foreign 
participation.  There is also an  Islamic financial system in Mauritania, whose basic principle is a 
prohibition on speculation and interest.  Profit margins or cost-plus ( Murabaha ) are acceptable.  
Under this system, the bank finances the purchase of a good or asset by buying it on behalf of the 
customer and increases the price be fore selling it on to the customer. 
125. Loan operations mainly consist of cash advances.  Like other countries in the region, most of 
the financing goes to foreign trade-related activities.  Moreover, credit seems mainly to be orientated 
towards operators associated, in one  way or another, with the banks' majority shareholders.  In 2010, 
16 per cent of loans outstanding concerned State-owned enterprises. 
Table IV.5  
Loans granted by Mauritanian banks, 2010 
Name of bank Loan 
(UM million) Website 
Banque Al Amana pour le développement et l'habitat (BEA) 15,097 www.bea.mr 
Banque Al Wava mauritanienne  (BAMIS) 13,663 www.bamis.mr 
Banque mauritanienne pour le commer ce international (BMCI) 45,431  
Banque nationale de Mauritanie 32,509  
Banque pour le commerce et l'industrie SA , Mauritanie (BCI) 17, 028 www.bci-banque.com 
Banque pour le commerce et l'investisse ment en Mauritanie (BACIM) 7,222  
Attijariwafa (formerly BNP PARIBAS) 7,202 http://www.attijariwafabank.com 
Chinguity Banque 4,374  
Général banque de Mauritanie (GBM) 32,153 www.bcm.mr 
Qatar National Bank  http://www.qnb.com 
Société générale de Mauritanie 13,843 www.sgm.mr 
Total 188,522  
Note: In June 2011, US$1= around UM 275. 
Source : Central Bank of Mauritania. 
                                                      
79 Central Bank (2010). WT/TPR/S/250/Rev.1 Trade Policy Review 
Page 80 
  
  (a) Banking regulations 
126. A survey conducted by the World Bank in 2006 showed that access to financing and its cost 
were cited by Mauritanian companies as the major obstacle to their development.80  In Mauritania, 
over 80 per cent of private investment is financed from own funds, with less than 10 per cent being 
financed by the banks.  The obstacle to investment most frequently cited is the level of collateral 
required in exchange for a loan.  In the Second Poverty Reduction Strategy Paper, the Government 
indicated that accelerated growth would ensue if there was "a thorough reform of the financial 
system".81  Several laws have been adopted in this se ctor since Mauritania's previous TPR, some of 
them in 2007: 
- Law No. 2004-042 determining the regime app licable to financial relations overseas 
and their recording in the statistics; 
- Law No. 2005-048 on combating money launde ring and the financing of terrorism; 
- Ordinance No. 2006-031 on payment instruments and e-commerce operations; 
- Ordinance No. 2007-004 on the status of the Central Bank of Mauritania; 
- Ordinance No. 2007-005 containing regulati ons on micro-finance institutions;  and 
- Ordinance No. 2007-020 repealing and re placing Law No. 95-011 containing banking 
regulations. 
127. The banking system is regulated by the Cent ral Bank of Mauritania (BCM), which has a 
website on which the texts of the va rious laws applicable are posted.82  The BCM's prior approval is 
required for all activities by banks or financial ins titutions.  Banks and financ ial institutions must be 
established in the form of a public-limited company w ith fixed capital.  Mutual funds and specialized 
financial institutions, as well as postal cheques centres and savings banks , are also covered by 
Ordinance No. 2007-020. 
128. The BCM plays the role of lender of last resort  and can refinance a financial institution short 
of liquidity.  The cost of refinancing by the BCM Ba nk is high:  in January 2011, the refinancing rate 
was 9 per cent for all sectors of the economy (di scount rate) and the rate paid by the BCM for 
one-month treasury bonds was 8.9 per cent.  Ther e is only a very limited inter-bank market. 
129. The sector is open to loan institutions whose head office is abroad.  Pursuant to the 
Ordinance, the terms for their approval are "at le ast equivalent to those for banks established in 
Mauritania".  Banking institutions must put up minimu m capital equivalent to  at least UM 6 billion 
(€16 million, US$21.6 million).  An order from the Ce ntral Bank in 2009 gave  banks until the end of 
2012 to put up the minimum legal capital of UM 6 billion.83 
130. Pursuant to Article 14 of the Ordinance, loan operations by institutions whose head office is 
abroad "shall be limited by not taking into acco unt, when calculating their prudential ratios, the 
                                                      
80 World Bank (2006). 
81 World Bank (2010c). 
82 Online information from the Central Bank of Mauritania.  Viewed a t:  http://www.bcm.mr. 
83 Online information from the Central Bank of Mauritania.  Viewed at:  
http://www.bcm.mr/R%C3%A9glementation/Prudentielle/Documents/Instruction%2007_GR_2009.pdf. Mauritania WT/TPR/S/250/Rev.1 
 Page 81 
 
 
  guarantees granted by their parent companies".  Consequently, when calculating their prudential 
ratios, subsidiaries of foreign institutions cannot  deduct from their commitments the guarantees from 
their parent companies.  As indicated by UNCTA D, it is possible that this provision deprives the 
Mauritanian financial market of financial cover by the international banks present in Mauritania.84 
(b) Specialized financial institutions and micro-finance 
131. Ordinance No. 2007-005 regulating micro -finance institutions replaced the 1998 Law 
establishing savings and credit unions.  Savings a nd credit unions are grouped together within the 
Association of Micro-finance Professionals and Op erators (APROMI).  According to the authorities, 
these new regulations have allowed the monopoly held by mutual funds to be terminated and have 
opened up the profession to commercial companies. 
132. To finance economic sectors with strong potentia l for job creation, such as agriculture and 
small-scale fishing, in 1999 the authorities established the National Union of Mauritanian Credit and 
Loan Agricultural Cooperatives (UNC ACEM), which guarantees the refinancing of their members' 
operations.  The cooperatives grant short-term (c rop loans) and medium-term (equipment loans) 
credit.  Maritime credit for small-scale fishing is granted, inter alia , by the National Union of 
Mauritanian Credit Cooperatives for the Sm all-Scale Fishing Sector (UNCOPAM). 
(vi) Tourism 
(a) Overview 
133. With over 700 km of Atlantic coast composed of beaches;  two natural parks (the Banc 
d'Arguin in the North and Diawling in the South), cl assified as "world heritage sites" by UNESCO:  
and the ancient cities of Chinguitti, Ouadane, Tichitt and Oualata in the heart of the Sahara desert, 
with their mediaeval buildings, their libraries a nd their rare manuscripts, Mauritania has undoubted 
tourism potential.  The country's tourism image h as, however, been considerably damaged by the 
repeated kidnapping of European tourists since 2007. 
134. In 2005, Mauritania had 42 hotels and 105 hostels  and apartments.  Today, it has a capacity of 
around 5,000 beds, 2,000 of them in hotels and 3,000 in hostels and apartments.  The total number of 
charter flights to Mauritania rose from 12 for the 1997-1998 tourism season to around 80 for the 
2005-2006 season, and 20 for the 2009-2010 season.  The num ber of tourists on organized tours was 
12,000 in 2003, before falling to 10,000 in 2005, 9,000 in 2006-2007 and 1,770 in 2009-2010.  The number of independent tourists and business visitors was estimated to be 50,000 in 2006 and 23,600 
in 2009-2010, giving a total number of visitors in a ll categories of some 60,000 in 2006 and 28,200 in 
2010.
85 
135. The classification of hotels is the subject of a decree determining the standards to be met by 
the various categories, but there has been no implem enting text.  No checks are carried out.  Rates are 
determined freely. 
(b) Institutional provisions 
136. Tourism comes under the authority of the Ministry of Trade, Crafts and Tourism.  The 
Directorate of Tourism, supervised by the Mini stry, is responsible for implementing government 
                                                      
84 UNCTAD (2009). 
85 Mauritanian Directorate of Tourism (2010). WT/TPR/S/250/Rev.1 Trade Policy Review 
Page 82 
  
  policy on the development of tourism.  Set up in 2002, the National Tourism Board is a 
government-owned administrative institution responsib le for managing, protecting and promoting the 
tourism heritage, including accommodation;  the la unching of new tourism destinations;  and the 
preparation and coordination of all national and international tourism events.  The Mauritanian 
Services and Tourism Company (SOMASERT) was created  in 1987.  It is wholly owned by the SNIM 
and its task is to manage hotel infrastruct ure and promote the country's tourism potential.86 
(c) Legislation 
137. Mauritania has several legislative texts governing tourism in principle, but there is not yet any 
website on which this legislation is available.  The laws and regulations in force in this sector include 
the following: 
- Law No. 96-023 of 7 July 1996 on the organization of tourism in the Islamic 
Republic of Mauritania; 
- Decree No. 97-030 of 5 April 1997 regulating the profession of guide in Mauritania; 
- Decree No. 98-026 of 16 July 1998 determin ing the criteria for approval of tourist 
accommodation establishments and restaurants; 
- Order No. 25 of 30 June 1998 determini ng the criteria for the functioning of the 
advisory commissions on tourist accommodation establishments and restaurants; 
- Decree No. 98-083 of 18 August 1998 determin ing the standards and procedures for 
the classification of tourist establishments; 
- Decree No. 2000-03 of 18 January 2000 dete rmining the procedures for imposing and 
collecting the tourism promotion tax; 
- Decree No. 2000-05 of 16 February 2000 regulating travel agencies and offices; 
- Order No. 3644/MCAT of 27 November 2008 determining the fees for approval as a 
tourist guide and containing models of th e professional licence and badge for tourist 
guides;  and 
- Order No. 3648/MCAT of 27 November 2008 determining the composition of the 
technical advisory committee on tourist guides in Mauritania and the criteria for 
granting temporary authorization as an assistant guide. 
(d) Market access and national treatment 
138. Tourism is the only services sector in which Mauritania made specific commitments under the 
GATS during the Uruguay Round.87  It does not place any limitations on market access or on national 
treatment for modes of supply 2 and 3 (consumpti on abroad and commercial presence).  As regards 
the cross-border supply of hotel and restaurant services, and services by travel agencies and tour operators, Mauritania has not bound any because of "technical unfeasibility".  Mode 4 (presence of 
                                                      
86 Online information from SOMASERT.  Viewed at:  http://www.somasert.com. 
87 WTO document GATS/SC/113 of 30 August 1995. Mauritania WT/TPR/S/250/Rev.1 
 Page 83 
 
 
  natural persons) has not been bound, except for managers, senior executives and specialists who 
possess knowledge that is essential to the provision of the service. 
139. Decree No. 97-030 draws a distinction between na tional and local guides.  Tourist guides are 
divided into national guides, who can work throug hout Mauritania, and local guides, who work as 
guides permanently in a local area or wilaya.  In Mauritania, only Mauritanian citizens may be guides. 
140. The tourism promotion tax applies to na tural or legal pers ons operating tourist 
accommodation establishments, for example, hotels, hostels, holiday villages, tourist residences, 
camping sites, bivouacs and caravan sites, with th e exception of youth hostels.  The amount of the 
tourism promotion tax is UM  200/person/night.  The revenue earned varies from UM 15 to 
UM 20 million a year.  Travel agencies and offices must possess the appropriate licence and may only 
be owned by Mauritanian citizens or foreigners in association with Mauritanians.  There are no 
restrictions on foreign partic ipation in tour operators. 
(vii) Professional services 
141. The authorities have provided information on the criteria governing trade in accounting, legal 
and veterinary services, including market access fo r holders of foreign diplomas and suppliers of 
foreign nationality (Table IV.6). 
Table IV.6 
Criteria for access to profession s regulated in Mauritania, 2011 
Professional association or 
institution Number of 
members Foreign 
diplomas 
recognized Foreign 
suppliers Principal regulations (website) 
Association of Chartered Accountants 
of the Islamic Republic of Mauritania 
(ONECRIM, 1983) < 100 Yes Yes Decree No. 97-018 
(http://www.onecrim.org/declaration ordres.htm) 
National Association of Lawyers) 264   Law No. 95-24 of 19 July 1995 
(http://www.avocatmauritanie.org/) 
National Association of Veterinary 
Surgeons of Mauritania (ONDVM) <130 Yes No Law No. 2004-024, containing the Mauritanian 
Livestock Code.  Decree No. 2009-103. 
National Association of Physicians, 
Pharmacists and Dental Surgeons <700 Yes Yes  
Source : WTO Secretariat. 
142. Only veterinary surgeons of Mauritanian nationality are authorized to practise veterinary 
medicine in the Islamic Republic of Mauritania, pur suant to the provisions in Articles 18 to 23 of the 
Livestock Code.  Veterinary surgeons belong to a corporation entitled the National Association of 
Veterinary Surgeons of Mauritania (ONDVM). 
143. The Association of Chartered Account ants of the Islamic Republic of 
Mauritania (ONECRIM), which has been in ex istence since 1983, oversees the accountancy 
profession.  The Ministry of Finance, through the Directorate for the supervision of State-owned enterprises, is in overall charge.  The National A ccountancy Council (CNC) is responsible for matters 
relating to accountancy law and other accountancy matters, as well as for registering accountants in 
the ONECRIM register.
88  The Association is a member of the International Federation of 
                                                      
88 Online information from the Association of Char tered Accountants of the Islamic Republic of 
Mauritania.  Viewed at:  http://www. onecrim.org/declaration%20ordres.htm. WT/TPR/S/250/Rev.1 Trade Policy Review 
Page 84 
  
  French-Speaking Accountants (FIDEF).  The title of chartered accountant is regulated by decree.89  In 
order to practise in Mauritania, chartered accountan ts must belong to (or be associate members of) 
ONECRIM.  To be accredited, they must be in possession of a French diploma or "any other equivalent diploma".  Most of ONECRIM's me mbers have qualified in France or Tunisia. 
144. Only lawyers are entitled to presen t cases, assist clients, plead , defend and represent parties in 
all proceedings.  Likewise, they have the right to lo dge any appeal or any procedure in the interests of 
their clients.  There is a Chamber of Notaries, to which all the notaries in the Republic belong, with at 
least one notary in each wilaya.  A similar structure exists for bailiffs and legal experts who do not yet have fixed addresses. 
 
                                                      
89 Decree No. 97018 of 1 March 1997, repealing and replacing Decree No. 83026 of 17 January 1983 
establishing the National Association of Chartered Accountants. Mauritania WT/TPR/S/250/Rev.1 
 Page 85 
 
 
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