WORLD  TRADE  
ORGANIZATION  RESTRICTED  
 WT/TPR/S/236  
30 August 2010  
 
 (10-4422 ) 
  Trade Policy Review Body  Original:  French  
 
 
 
 
 
 
 
TRADE POLICY REVIEW  
 
Report by the Secretariat  
 
BENIN, BURKINA FASO AND MALI  
 
 
 
 
This report, prepared for the Trade P olicy Review of Benin, Burkina Faso and 
Mali, has been drawn up by the WTO Secretariat on its own responsibility.  The 
Secretariat has, as required by the Agreement establishing the Trade Policy 
Review Mechanism (Annex 3 of the Marrakesh Agreement Establis hing the 
World Trade Organization), sought clarification from Benin, Burkina Faso and 
Mali on its trade policies and practices.  
 
Any technical questions arising from this report may be addressed to Mr  Jacques 
Degbelo (022  739 5583), M rs Catherine Hennis -Pierre (022 739 5640), Mr  Arne 
Klau (arne.klau@wto .org) and Mr  Rosen Marinov (022 739 6391).  
 
Document  WT/TPR/G/236  contains the policy statement s submitted by Benin, 
Burkina Faso and Mali.  
 
 
Note:  This report is subject to restricted circ ulation and press embargo until the end of the first 
session of the meeting of the Trade Policy Review Body on Benin, Burkina Faso and Mali . Benin, Burkina Faso and Mali  WT/TPR/S/236  
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CONTENTS  
 
  Page  
SUMMARY OBSERVATIONS  vii 
(1) ECONOMIC ENVIRONMENT  vii 
(2) TRADE AND INVESTMENT REGIME  viii 
(3) TRADE POLICY INSTRUMENTS  viii 
(4) TRADE POLICY BY SECTOR  ix 
I. COMMON ECONOMIC ENVI RONMENT  1 
(1) MAIN FEATURES  1 
(2) MONETARY AND EXCHANGE POLICIES  3 
(3) RECENT ECONOMIC DEVELOPMENTS  5 
(4) TRADE AND INVESTMENT TRENDS  5 
(5) OUTLOOK  6 
II. COMMON INSTITUTIONAL  TRADE POLICY FRAMEWO RK 8 
(1) WTO  8 
(2) AFRICAN UNION  10 
(3) WEST AFRICAN ECONOMIC AND MONETARY UNION (WAEMU)  11 
(4) ECONOMIC COMMUNITY OF WEST AFRICAN STATES (ECOWAS)  12 
(5) RELATIONS WITH THE EUROPEAN UNION  14 
(6) RELATIONS WITH THE UNITED STATES  15 
III. COMMON TRADE MEASURE S 16 
(1) OVERVIEW  16 
(2) MEASURES DIRECTLY AFFECTING IMPORTS  17 
(i) Customs procedures  17 
(ii) Customs levies  18 
(iii) Rules of origin  26 
(iv) Prohibitions, quantitative restrictions and licensing  28 
(v) Standards, technical regulations  and accreditation procedures  30 
(vi) Sanitary and phytosanitary measures  32 
(vii) Contingency measures  33 
(3) MEASURES DIRECTLY AFFECTING EXPORTS  34 
(i) Registration  and customs procedures  34 
(ii) Export duties and taxes  34 
(iii) Goods in transit  34 
(iv) Prohibitions, quantitative restrictions and licences  35 
(v) Free zone regime  35 
(4) OTHER MEASURES  36 
(i) Competition and price control  36 
(ii) Government procurement  38 
(iii) Protection of intellectual property rights  39 WT/TPR/S/236  Trade Policy Review  
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Page  
IV. TRADE POLICIES AND P RACTI CES BY SECTOR  41 
(1) INTRODUCTION  41 
(2) AGRICULTURE , LIVESTOCK AND RELATED ACTIVITIES  41 
(i) Recent developments within WAEMU  42 
(ii) Recent developments within ECOWAS  43 
(iii) "C-4" trade policy on cotton  44 
(3) MINING AND ENERGY  46 
(i) Petroleum, gas an d coal products  47 
(ii) Electricity  49 
(iii) Other mining products  50 
(4) MANUFACTURING SECTOR  51 
(i) Trade regulation  51 
(ii) Restructuring and upgrading programme  52 
(5) SERVICES  53 
(i) Telecommunications and postal services  53 
(ii) Transport services  56 
(iii) Tourism  61 
(iv) Financial services  62 
(v) Professional services  66 
REFERENCES  69 
ANNEX 1 :  BENIN  71 
ANNEX 2:  BURKINA FA SO 169 
ANNEX 3:  MALI  261 Benin, Burkina Faso and Mali  WT/TPR/S/236  
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CHARTS  
 
  Page  
III. COMMON TRADE ME ASURES   
III.1 Tariff protection by subsector, 2009  20 
III.2 Distrib ution of WAEMU CET rates, 2009  23 
III.3 Escalation of WAEMU CET rates, 2009  23 
 
IV. TRADE POLICIES AND PRACTICES BY SECTOR  
IV.1 World cotton price, January 1990 - February 2010  45 
IV.2 Petroleum trade in WAEMU countries, 2000 -2008  48 
 
 
TABLES  
 
I. COMMON EC ONOMIC ENVIRONMENT  
I.1 Main socio -economic indicators, 2004 -2009  1 
 
II. COMMON INSTITUTIONAL TRADE POLICY FRAMEWORK  
II.1 Notifications submitted to the WTO by or on behalf of Benin, Burkina Faso and Mali,  
 January 2000 - May 2010  9 
 
III. COMMON TRADE MEASU RES 
III.1 Structure of the WAEMU CET, 2009  21 
III.2 Summary of the WAEMU CET, 2009  21 
III.3 Trend in approvals for the WAEMU community preferential tax, 2003 -2009  28 
III.4 WAEMU Regional Technical Standardization Committees, 2009  31 
III.5 Subjects and term s of protection under the Bangui Agreement (1999)  39 
 
IV. TRADE POLICIES AND PRACTICES BY SECTOR  
IV.1 Main cotton producers and exporters, 2004 and 2007  44 
IV.2 WAEMU Decisions relating to the energy sector  47 
IV.3 Competition on telecommunications markets  in WAEMU countries, 2007  53 
IV.4 WAEMU legal texts relating to the telecommunications sector  54 
IV.5 Legal texts concerning air safety, 2010  57 
IV.6 Number of banks complying with WAEMU prudential standards, 31 December 2008  63 
 
 Benin, Burkina Faso and Mali  WT/TPR/S/236  
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SUMMARY OBSERVATIONS  
 
1. The eight countries belonging to the 
West African Economic and Monetary Union 
(WAEMU), which include Benin, Burkina 
Faso and Mali, are also members of the larger 
group of 15 countries belonging to the 
Economic Community of West African States 
(ECOWAS).  Inte gration within ECOWAS is 
largely based on that within WAEMU.  Since 
the review of their respective trade policies in 
2004, Benin, Burkina Faso and Mali have 
pursued their integration and economic reform 
efforts within WAEMU (and ECOWAS as 
well).  Nonethele ss, the continued presence of 
obstacles limits the potential benefits of such 
integration.  
2. The majority of trade policy 
instruments, in practice import measures, have 
been harmonized at WAEMU level.  WAEMU 
now also has a common framework for 
agricultural a nd mining policy, as well as for 
certain services categories, inter alia .  
Implementation is, however, far from 
complete in all areas.  The effective 
continuation of reform, including trade 
liberalization, would enhance the business 
climate and would help to attract the capital 
needed to develop the many as yet unexploited 
assets in the three countries, not only in the 
area of agriculture, livestock breeding and 
mining, but also in certain services.  
3. The challenge currently facing Benin, 
Burkina Faso and Mal i is to provide stable 
financing for their budgets, for the moment 
essentially based on the revenue earned from 
international trade, while continuing their 
trade liberalization efforts at the unilateral, 
bilateral, regional and multilateral levels.  
(1) ECONOMI C ENVIRONMENT  
4. Since the previous review of their 
trade policies, Benin, Burkina Faso and Mali 
have maintained positive economic growth 
rates, despite an adverse global environment 
marked by a surge in oil and food prices, and 
appreciation of the euro, to w hich their 
common currency, the CFA franc, is pegged at a fixed parity.  There is little mechanization in 
agriculture, a key sector of their economies, 
which remain highly vulnerable to external 
shocks, including weather factors.  
5. Despite structural problem s, cotton is 
still one of the major export subsectors in all 
three countries;  livestock products, shea nuts, 
cashew nuts and fruit are also leading exports.  
All three countries are, however, net importers 
of certain cereals, including rice;  the rise in 
global prices has had a strong impact on their 
populations and has led to the realization that 
food production has to be increased.  In 
Burkina Faso and Mali, gold exports have 
been particularly buoyant.  The three countries 
still import all the petroleum products 
consumed.  It is imperative to upgrade the 
energy infrastructure.  
6. The restrictive monetary policy 
practised by the Central Bank of West African 
States (BCEAO) has enabled inflationary 
pressure to be kept under control, while 
budgets continued to s how a deficit (excluding 
grants) in all three count ries throughout the 
period 2003 -2009.  Following multilateral and 
bilateral initiatives, there was a marked 
reduction in the public debt in the 
three  countries.  Although it has been on the 
increase since 2008, chiefly because of the fall 
in international demand for their exports, 
external debt servicing as a percentage of 
exports of goods and services has remained 
low.  Benin, Burkina Faso and Mali are net 
importers of services.  The three countries' 
expor ts are not very diversified and mainly go 
to other A frican countries.  The 
European  Union, France in particular, is still 
the main source of imports for Benin and 
Mali;  Burkina Faso chiefly imports from 
Togo, followed by France.  
7. In general, the three econ omies 
depend on the budget support furnished by 
technic al and financial partners for 3 -6 per 
cent of their GDP.  Official development aid 
(ODA) remains indispensable for 
implementing their social and economic 
programmes and finances 43 per cent of the 
State's total current spending in Burkina Faso.  WT/TPR/S/236  Trade Policy Review  
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In the main, Aid for Trade (from 
US$17 -21 per capita in 2008 depending on the 
country) as well as  the total amount of 
ODA  (US$39 -86 per capita in 2008) remain 
low in light of needs in the three countries 
(includ ing the financing of their Growth and 
Poverty Reduction Strategies) and varies 
greatly from one year to another.  In order to 
manage these re sources to best effect, 
Burkina  Faso and Mali have introduced a 
national aid policy based on the principles in 
the Paris Declaration.  
(2) TRADE AND INVESTMENT REGIME  
8. Benin, Burkina Faso and Mali are 
pursuing their integration efforts within 
WAEMU and ECOWAS.  The differing pace 
of integration within these two groups calls for 
harmonization and coordination not only 
among t he countries themselves but also at the 
regional level.  Since the introduction of the 
WAEMU common external tariff (CET) in 
2000, a large number of legislative texts have 
been adopted with a view to creating a 
common market;  the actual implementation of 
these texts is under way.  
9. In areas such as technical barriers to 
trade, measures to promote trade, and export 
restrictions, including taxation, there is still 
room for harmonization at the community 
level.  In addition, although there is a 
community Custom s Code, exemptions differ 
from one country to another and fiscal 
incentives often vary as well.  The Investment 
Codes in the three economies proclaim the 
principle of national treatment.  Legislation 
within WAEMU has not been harmonized, 
however, and secto ral coverage and the 
stipulated tax incentives vary from one 
country to another.  All three countries belong 
to the Organization for the Harmonisation of 
Business Law in Africa (OHADA).  
10. As Members of the WTO, Benin, 
Burkina F aso and Mali grant at least 
MFN  treatment to all their trading partners.  
They take an active part in the WTO's 
technical assistance programmes and in the 
Integrated Framework process intended to promote the effective integration of trade into 
national development plans.  Diagnostic Tra de 
Integration Studies (DTIS) were conducted for 
the three countries in 2004 -2005 and most of 
the DTIS recommendations have been 
integrated into the respective Growth and 
Poverty Reduction Strategies, although levels 
of implementation vary among the countr ies 
and could be improved.  In addition, the three 
countries would like to see ODA, including 
Aid for Trade, take the form of overall budget 
support rather than be earmarked for financing 
specific projects.  
(3) TRADE POLICY INSTRUMENTS  
11. Since the previous revie w of the trade 
policies of Benin, Burkina Faso and Mali, 
progress has been made in computerizing 
customs clearance procedures and putting 
them on line using ASYCUDA++, although 
the connection infrastructure remains 
unreliable.  Burkina Faso and Mali have 
introduced the ECOWAS uniform model 
detailed declaration.  The absence of a single 
entry point system ("free circulation") means 
that the risk of double taxation persists so 
there needs to be a transit regime for 
movement of goods within community 
territory , and this is costly.  Customs networks 
in the three countries are being interconnected 
in order to facilitate the transit operations that 
are vital for landlocked countries.  Computer 
fees should, however, be eliminated in order to 
encourage computerized declarations.  If all 
import formalities were fully computerized, 
they could be made simpler and take less time.  
This should be one of the foremost Aid for 
Trade priorities.  
12. It is still mandatory to use the services 
of an approved customs agent.  Approval , 
when it is specific to a particular operation or 
customs post, is likely to restrict  competition 
and increase trade -related costs.  The 
three countries' authorities have, moreover, 
started to review the need for national 
shippers' councils which, in some  countries 
such as Benin, levy a whole series of 
additional duties and taxes on international 
trade.  Benin, Burkina Faso and Mali  WT/TPR/S/236  
 Page ix 
 
 
13. The provisions of the WTO Customs 
Valuation Agreement have been transposed 
into the community Code.  A system of 
reference values for imports is nonetheles s still 
in place in WAEMU, even though its member 
States no longer have waivers from the 
relevant WTO rules.  The three countries still 
require preshipment inspection, in principle 
intended to verify the value of the goods and 
observance of the technical r egulations in 
force.  The inspection companies charge fees 
that range from 0.6 to 0.75 per cent of the 
f.o.b. value of the goods imported, to be paid 
either by the government or by the importer;  
in some cases, a lump sum is payable and this 
means much hig her charges.  In general, the 
system is complex to administer and subject to 
numerous exceptions.  
14. Technical regulations and their 
application at the border involve overlapping 
regulations and administrative measures, 
complicating the import process.  In 
Burkina  Faso, for example, four bodies are 
vested with control powers, with the parallel 
involvement of various ministries, to inspect 
certain goods before they are placed on the 
domestic market;  up to three samples can be 
taken from each import, with payme nt of the 
various taxes applicable.  
15. The WAEMU CET has not undergone 
any major changes since the review of the 
three countries' respective trade policies in 
2004.  It comprises four ad valorem  tariff 
bands (zero, 5, 10 and 20 per cent).  The 
mixed escalatio n and the simple average of the 
rates remain unchanged (12.1 per cent) and 
such a structure implies costs for the 
economies concerned.  The CET also plays an 
important fiscal role, with import duties and 
taxes providing some 16 per cent of fiscal 
revenue i n all three countries.  Other duties 
and taxes introduced by WAEMU an d 
ECOWAS on MFN imports add 
2.5 percentage points to the tariff, the proceeds 
mainly going to finance these institutions.  
Benin, Burkina Faso and Mali are taking part 
in the current nego tiations on the CET in 
ECOWAS;  a fifth band of 35 per cent is 
planned.  16. Harmonization of tariff bindings in the 
WTO is under consideration by WAEMU 
members.  For each of the three countries, 
bindings currently affect around 40 per cent of 
tariff lines;  an d for over 27 per cent of the 
bound tariff lines, the customs duties applied 
exceed the bound levels, sometimes by as 
much as 20 percentage points.  
17. The eligibility of goods for the 
WAEMU and ECOWAS community duty -free 
regimes is governed by rules of origin , whose 
basic principles have been harmonized since 
2004.  WAEMU/ECOWAS origin is conferred 
systematically (without prior certification) on 
all local or handmade products.  To be 
eligible, goods that have been sufficiently 
worked or processed must be appro ved and be 
accompanied by a certificate or origin;  
enterprises producing such goods must also 
have prior approval.  The conditions for 
approval of such products in ECOWAS differ 
slightly from those in WAEMU, the WAEMU 
conditions having been made more flex ible in 
2009.  
18. WAEMU has adopted regulations on 
competition, including State aid.  The 
legislative competence of States essentially 
relates to consumer protection.  The national 
regulatory frameworks on government 
procurement have been harmonized by 
transpo sing the WAEMU directives, including 
those provisions giving a community 
preference;  the implementing texts have not 
yet been adopted.  The three countries have 
signed the Bangui Agreement establishing the 
African Intellectual Property Organization 
(OAPI) , whose provisions are mostly in line 
with those in the WTO TRIPS Agree ment;  the 
provisions on layout -designs have not yet been 
implemented.  
(4) TRADE POLICY BY SECTOR  
19. In the agricultural sector, the major 
trade policy development has been the 
introduction of  subsidies for the production of 
the main cereal food crops as a result of the 
food crisis in 2008.  Cotton, whose production 
has fallen in the three countries, partly because WT/TPR/S/236  Trade Policy Review  
Page x 
 
 
of low global prices and poor governance in 
the subsector, has received support linked to 
institutional re forms.  In 2003, Benin, 
Burkina  Faso and Mali, together with Chad, 
adopted a joint position that led to the Sectoral 
Initiative on Cotton, whose overriding 
objective is to achieve the elimination, by the 
major economies, of domest ic support for 
production and export subsidies for cotton and 
to obtain duty  and quota -free access for cotton 
exports from least developed countries.  
20. Livestock farming, which accounts for 
over 10 per cent of GDP in the three countries, 
is facing a serious problem of land tenure, 
which also affects other agricultural 
subsectors, as well as mining and quarrying, 
water resources, roads and tracks, forests, 
wildlife reserves and the environment.  
Security of tenure would put farming on a 
more  stable footing.  R egional land -use 
management schemes are needed to encourage 
the progressive settlement of pastoralists, 
together with the creation of transit corridors 
or access to wells and pasturage.  Broader 
access to basic veterinary services would 
allow production to  be intensified as it does 
not currently cover domestic needs.  Poultry 
breeding farms face strong competition from 
imports of frozen poultry.  Because they did 
not meet the European Union's health 
standards, Benin had to suspend its exports of 
fisheries p roducts, including shrimps, to this 
key market as of July 2003.  Measures were 
taken to facilitate the resumption of exports as 
of February 2005.  Markets lost, however, are 
difficult to regain and the shrimp subsector has 
not fully recovered from this cri sis. 
21. The legal framework for the mining 
sector has been reinforced and a large number 
of investors have responded favourably, 
especially in the area of gold mining.  The 
energy sector, on the other hand, suffers from 
poor governance and the lack of long -term 
investment.  Several State -owned companies, 
especially those distributing petroleum 
products and electricity, have felt the impact 
of government measures imposing a ceiling on 
selling prices in order to help consumers, and are currently being reorganize d in order to 
improve their management.  The development 
of renewable energy is an option with 
considerable potential.  
22. Together with trade, transport and the 
related logistics are the backbone of economic 
development in  the three countries.  The 
anti-compe titive practices which allow for the 
allocation of cargo (such as "queuing") should, 
however, be abolished.  In Benin, the number 
of shipping companies calling at the port of 
Cotonou rose following the end of the 
EWATA liner agreements in 2008 and a new 
container terminal is planned.  Much still 
remains to be done, however, to make the 
subsector more competitive.  Despite the 
liberalization of the air transport subsector, 
few new airlines have emerged and the 
regional market is still virtually a monopoly.  
23. Since 2004, there has been remarkable 
growth in telecommunications.  Their 
liberalization has led to greater competition 
and lower costs;  nevertheless, in Benin the 
regulations needed to allow the market to 
function properly are still awaited.  One of the 
other services that has seen strong growth is 
tourism, especially in Mali, where investment 
and jobs have shown a substantial increase 
since 2003.  
24. Banking services have benefited from 
the BCEAO regulations and the prudential 
supervision of WAEMU's Banking 
Commission.  The minimum capital for loan 
institutions has been raised.  The development 
of microfinance is gradually making it easier 
for the poorest to obtain microcredit, but it 
needs to be better organized.  Although it is 
governed by the CIMA Code, th e insurance 
market is still fragmented because there is no 
single system of approval.  Substantial 
progress has been made in the common 
regulations that henceforward allow some 
professionals such as public auditors to 
practise freely in all WAEMU countries . 
 Benin, Burkina Faso and Mali  WT/TPR/S/236  
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I. COMMON  ECONOMIC ENVIRONMEN T 
(1) MAIN FEATURES  
1. The West African countries of Benin, Burkina Faso and Mali have made great strides in 
economic integration and harmonization of their national  legislation.  However, as founder members 
of the Economic Communit y of West African States (ECOWAS) and the West African Economic and 
Monetary Union (WAEMU), the three countries belong to communities whose regimes are not 
developing at the same pace.  While WAEMU has advanced a long way in establishing its economic 
space  (monetary policy, many trade policy instruments, sectoral policies), ECOWAS, to which all 
WAEMU members also belong, has fallen somewhat behind in this respect, not least as regards its 
customs union.  
2. Benin, Burkina Faso and Mali are at similar stages of economic development, with per capita 
GDP no higher than US$780 in 2009 (Table I.1).  Besides their status as least developed countries 
(LDCs), they have many points in common, including relatively young populations that are growing 
rapidly (about 3 per ce nt annually).  Their human development indicators are among the lowest in the 
world, placing them in the low human development category in the UNDP 2009 ranking .1  They also 
share a pressing need to develop their basic infrastructure.  In addition, as land locked countries 
Burkina Faso and Mali depend heavily on their neighbours for non -regional trade, while Benin's trade 
relations largely depend on Nigeria, to which it continues to have a substantial level of informal 
re-exports.  
Table I.1  
Main socio -econom ic indicators, 2004 -2009  
 2004  2005  2006  2007  2008  2009a 
Population, growth rate   
Benin  3.4 3.3 3.3 3.2 3.2 3.7 
Burkina Faso  3.2 3.1 3.0 2.9 2.9 3.4 
Mali  3.3 3.3 3.3 3.2 3.2 3.6 
GDP per capita (US$)   
Benin  531.8  545.0  568.8  646.7  771.2  776.3  
Burkina  Faso 378.2  389.5  401.9  457.9  522.6  540.8  
Mali  432.3  461.0  498.2  563.2  674.7  762.2  
Real GDP, growth rate   
Benin  3.1 2.9 3.8 4.6 5.0 2.7 
Burkina Faso  4.6 7.1 5.5 3.6 5.2 3.2 
Mali  2.3 6.1 5.3 4.3 5.0 4.2 
Inflation rate   
Benin  0.9 5.4 3.8 1.3 7.9 2.2 
Burkina Faso  -0.4 6.4 2.4 -0.3 10.7 2.8 
Mali  -3.1 6.4 1.5 1.4 9.2 2.2 
Overall fiscal balance excluding grants (% of GDP)   
Benin  -3.6 -2.9 -1.5 -8.5 -3.5 -7.2 
Burkina Faso  -9.1 -9.6 -10.9 -12.1 -8.3 -9.4 
Mali  -6.5 -7.1 -7.6 -8.1 -8.2 -10.4 
Tax revenue  (% of GDP)   
Benin  14.6 16.5 18.2 19.4 17.2 16.1 
Burkina Faso  12.5 11.7 11.4 12.5 12.1 12.6 
Mali  14.9 15.4 14.9 14.2 12.8 13.3 
                                                      
1 UNDP online information.  Viewed at:  http://hdr.undp.org/en/statistics . WT/TPR/S/236  Trade Policy Review  
Page 2 
 
 
 2004  2005  2006  2007  2008  2009a 
Customs revenue (% of tax revenue)   
Benin  50.1 54.7 56.0 54.3 54.5 51.8 
Burkina Faso  39.9 39.0 41.1 40.2 41.0 39.2 
Mali  53.6 50.5 47.9 44.6 42.0 42.8 
Current balance (% of GDP)   
Benin  -7.1 -5.2 -4.6 -8.9 -8.5 -10.9 
Burkina Faso  -10.6 -11.7 -9.6 -8.2 -11.8 -8.9 
Mali  -8.2 -8.0 -3.6 -8.1 -8.0 -7.4 
Balance of trade and services (% of GDP)   
Benin  47.2 44.0 50.0 62.6 60.7 55.6 
Burkina Faso  37.1 35.5 35.2 35.2 34.8 34.9 
Mali  57.0 58.5 65.6 63.8 66.6 .. 
Intra -WAEMU trade as a percentage of total trade (goods)   
Benin  14.1 13.6 15.3 14.0 10.1 13.1 
Burkina Faso  46.5 42.9 39.5 37.8 .. .. 
Mali  27.8 26.2 22.9 28.8 24.4 29.9 
WAE MU 14.3 13.2 15.4 15.5 .. .. 
Intra -ECOWAS trade as a percentage of total trade (goods)b  
Benin  24.0 23.4 26.5 20.5 18.8 25.3 
Burkina Faso  53.0 50.7 36.8 65.4 61.2 .. 
Mali  30.1 30.3 25.3 31.4 26.0 31.7 
ECOWAS  10.9 11.3 12.3 10.0 10.0 .. 
.. Not availab le. 
a Estimates.  
b Data for Liberia not available.  
Source : WAEMU Commission;  World Bank, World Development Indicators;  BCEAO, Annual Reports 2008, 2007 and 
2006;  BCEAO Statistics Yearbook 2007;  Comtrade database (SITC Rev.3) and CEDEAO -ECOSTAT.  Viewed  
at:  http://www.ecostat.org/en/standard.php?file=sommaire . 
3. The economies of Benin, Burkina Faso and Mali are poorly diversified and depend primarily 
on agriculture and livestock farming (see annexes on Benin, Burkina Faso and Mali, Chapter I(1)) and 
espec ially on cotton .2  Economic performance remains conditioned by agricultural harvests, which in 
turn depend on weather factors.  Altogether, agriculture is fairly uncompetitive owing to the low level 
of mechanization and rudimentary cultivation methods.  Go vernments frequently act to support 
production using various measures, including the provision of fertilizers at subsidized prices.  
4. Services also have an appreciable share in the three countries' GDP.  Service activities consist 
primarily of transport and trade, while telecommunications have also developed quite strongly in 
recent years.  Nevertheless, growth is still hindered by the poor regulatory framework and the 
preponderance of informal activities.  The manufacturing sector, including processing of lo cal 
resources, remains relatively small.  The completion of the large infrastructure and public works 
projects that are currently under way should improve the business environment and could attract 
investment, inter alia , in manufacturing.  Despite its hug e potential, mining remains quite limited, but 
is developing, particularly in Burkina Faso.  
                                                      
2 The composition of GDP and geographical structure of tra de are hard to identify owing to the large 
informal economies in the three countries.  Benin, Burkina Faso and Mali  WT/TPR/S/236  
 Page 3 
 
 
(2) MONETARY  AND EXCHANGE POLICIES  
5. The member States of the West African Monetary Union (WAMU)/WAEMU3 have 
maintained common monetary and exchange policies and a moneta ry cooperation agreement with 
France since 1972, supplemented by an operations account agreement of 1973 .4  The Central Bank of 
West African States (BCEAO) is the issuing institution of the common currency, the African 
Financial Community franc (CFA franc or CFAF) and is responsible for ensuring its stability.  
Initially pegged to the French franc at a fixed parity, the CFAF is currently linked to the euro at the 
fixed parity of CFAF 1,000 = €1.52449017 (€1 = CFAF 655,957) .5  The BCEAO establishes the 
buyin g and selling rates for other currencies on the basis of the rate for the euro on the foreign 
exchange market.  
6. The BCEAO is responsible for:  implementing the monetary policy defined annually by the 
WAMU Council of Ministers;  managing the operation accoun ts of the treasuries of the member 
States;  and centralizing their foreign exchange reserves.  It also defines the regulations applicable to 
the Union's banks and financial institutions and oversees their operations (Chapter IV(5)(iv)).  In 
January 2007, t he Conference of WAEMU Heads of State approved the basic principles for the 
institutional reform of the BCEAO, which provide, in particular, for the creation of a Monetary Policy 
Committee .6  The BCEAO's new statutes are in the process of being ratified by  the member States;  it 
is understood that they will incorporate the objective of price stability.  
7. The aim of monetary policy is "to safeguard the common currency and provide for the 
financing of the economic activity and development of the member States" .7  A statutory intermediate 
objective is to maintain a coverage ratio8 of more than 20 per cent for each quarter.  Mandatory 
reserve ratios are another of the monetary policy tools available to the BCEAO, which resumed its 
open market operations in Februar y 2007 .9  It is also committed to strengthening the stability and 
                                                      
3 The Treaty establishing WAMU is complemented by the WAEMU Treaty, which provides for the 
fusion of the two agreements in due course within a new treaty.  This fusion ha s not yet taken place.  
4 The member States of WAEMU, the Comoros and the member States of the Central African 
Economic and Monetary Community (CEMAC) belong, together with France, to the franc zone.  Monetary 
cooperation between France and the African coun tries of the franc zone is governed by four basic principles:  
the French Treasury guarantee of unlimited convertibility, fixed parities, freedom of transfer, and the pooling of 
foreign exchange reserves.  In return for this guarantee, the BCEAO, the Centr al Bank of Central African States  
(BEAC) and the Central Bank of the Comoros, are required to deposit part of their foreign exchange reserves 
with the French Treasury in their operations accounts.  In 2005, the proportion of foreign exchange assets that 
the BCEAO must deposit in the operations account under the agreement was reduced from 65 to 50 per cent 
(Banque de France, 2008).  
5 The introduction of the euro did not lead to any substantial changes as far as the arrangements 
governing the franc zone are c oncerned (Decision of the Council of the European Union of 23  November  1998 
concerning exchange rate matters relating to the CFA franc and the Comorian franc (98/683/EC)).  Following 
the 50  per cent devaluation of the CFA franc in 1994, the fixed parity be tween the CFA franc and  the 
French  franc had become 1,000 CFA francs = 10  French francs.  
6 BCEAO online information, "Final communiqué, 11th Ordinary Session of the Conference of Heads 
of State and Government" .  Viewed at:  http://www.bceao.int/internet/bc web.nsf/pages/cpr460 [13 May 2007].  
7 Article 12 of the WAMU Treaty.  
8 Ratio of the average amount of the Bank's external assets to the average amount of its sight liabilities.  
9 The minimum subscription rate for BCEAO open -market transactions is 3.25 per cent.  The 
mandatory reserve ratios are:  9 per cent for Benin;  7 per cent for Burkina Faso;  5 per cent for Côte  d'Ivoire;  
3 per cent for Guinea -Bissau;  7 per cent for Mali, Niger and Senegal;  and 3 per cent for Togo.  The coefficient 
is fixed at 5 pe r cent for all credit -distributing financial institutions.  BCEAO online information, "Press release 
of 9  June 2009".  Viewed at:  http://www.bceao.int/internet/bcweb.nsf/files/interb11062009.pdf/$FILE/  
interb11062009.pdf . WT/TPR/S/236  Trade Policy Review  
Page 4 
 
 
efficiency of the WAEMU financial system by modernizing the payment infrastructure and promoting 
electronic transactions.  
8. The WAEMU common monetary policy is backed up by a Convergence, Stab ility, Growth 
and Solidarity Pact10 aimed at ensuring financial discipline on the part of each member State.  The 
Pact lays down eight convergence criteria, four of which are primary criteria and four secondary, as 
well as a regular multilateral surveillanc e mechanism.  In the event of failure to comply with the 
primary criteria, the  Council of Ministers of WAEMU m ember States may request the national 
authorities concerned to draw up and implement a programme of corrective measures;  the secondary 
criteria a re structural indicators which may serve for the formulation of economic policy 
recommendations .11  In 2009, Benin, Burkina Faso and Mali fulfilled three of the four primary 
criteria, only failing to meet the basic fiscal balance criterion .12  The performanc e shortfalls of all the 
member States led to a further adjustment of the convergence timeline, which has now been extended 
to 31 December 2013.13 
9. According to the common exchange regulation s, all capital movements in CFA  francs 
between WAEMU member States a re free and unrestricted;  capital inflows from any other 
(non-WAEMU) country are free in principle, with the exception of gold imports;  and capital outflows 
to countries that are not members of WAEMU are subject to control on the basis of submission of 
supporting documents .14  Transfers of funds to cover operations linked with current transactions are 
free on submission of supporting documents (this requirement applies only to transfers in excess of 
CFAF 300,000).  However, import and export operations mus t be domiciled with a local bank;  export 
earnings must be repatriated within one month of the date on which payment is due, converted into 
CFA francs and deposited with an approved local intermediary .15  The Finance Ministry checks 
exchange operations rela ting to exports and imports ex post facto  on the basis of the documents 
produced to Customs.  
10. Any bank transfer to a non -WAEMU country is subject to an exchange tax of 0.25 per cent, 
paid to the Finance Ministry.  At entry, non -resident travellers must decl are in writing all amounts in 
excess of CFAF 1  million;  on departure, amounts in excess of CFAF 500,000 may be exported only 
on proof of currency having been brought in or by bank transfer through an approved intermediary.  
There is a special regime for p ilgrims.16 
                                                      
10 Additional Act No.  04/99 of 8 D ecember 1999.  
11 The sustainability of member States' convergence performance is assessed on the basis of the 
indicators observed over the past three years and projections for the next three years.  
12 The primary criteria concern:  inflation (maximum average  annual rate of 3 per cent);  maintenance 
of a non -negative basic budget balance;  ratio of domestic and external debt to nominal GDP (70  per cent or 
less);  and non -accumulation of payment arrears (domestic or external).  
13 Additional Act No.  05/2009/CCEG/ WAEMU amending Additional Act No.  04/99.  Initially set for 
2003, the convergence horizon was deferred to 2006 and then 2008.  
14 Investments made by a resident in a non -WAEMU country are subject to prior authorization by the 
Finance Ministry and must be at least 75 per cent -financed from extra -WAEMU loans;  when they are settled 
the proceeds must be repatriated to the country of origin unless prior authorization is obtained to reinvest them.  
This requirement does not apply to purchases of foreign securities  for which the issuance or sale in WAEMU 
member States has been authorized by the Regional Council for Government Savings and Financial Markets.  
15 Regulation No.  09/98/CM/UEMOA of 20 December 1998.  
16 Senegalese Customs, online information.  Viewed at:  htt p://www.douanes.sn/detailinfo.php?  
Id_Inf=19 . Benin, Burkina Faso and Mali  WT/TPR/S/236  
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(3) RECENT ECONOMIC  DEVELOPMENTS  
11. Benin, Burkina Faso and Mali maintained positive economic growth rates during the period 
2004 -2009, despite an adverse world environment marked by a surge in oil and food prices, 
worldwide financial turmoil and the ap preciation of the euro (to which the CFAF is pegged at a fixed 
parity).  Like other WAEMU countries, the three economies were not directly hit by the international 
financial crisis but began to feel its fallout as of 2009.  This is attributable above all t o the fact that 
they are not deeply integrated into the world economy, the restrictions on specific financial operations 
with non -WAEMU countries, and the favourable weather conditions for their agricultural sector.  
Nevertheless, their economies remain vu lnerable to external shocks, especially commodity price 
fluctuations.  Furthermore, the drop in external demand in 2009 appears to have led to a general 
decline in exports, and inflows of resources in the form of private transfers and foreign investment 
could also decrease.17 
12. Inflation was successfully curbed after a spike in 2005, but accelerated rapidly in 2008 
following the surge in world food and oil prices.  Benin, Burkina Faso and Mali each responded 
individually with emergency measures covering variou s staple goods;  this action included 
temporarily suspending customs duties and VAT, as well as setting and subsidizing prices (see 
annexes on Benin, Burkina Faso and Mali, Chapter I(2)).  Some of these measures took the form of 
unauthorized waiving of the  community rules, in particular those relating to the management of the 
Common External Tariff and its uniform application throughout WAEMU (Chapter III(2)(ii)) .18  
Continuing inflationary pressure led the three countries' governments to remove these tempor ary 
exemptions before the end of 2008.  Various support measures, such as the provision of seeds and 
fertilizers free or at subsidized prices were instead introduced for food security purposes.  WAEMU 
resources were also freed up to provide financial suppo rt for national food production programmes.  
Although prices began to fall in 2009, inflation has not yet been definitely brought under control.  
13. The three countries' public finance difficulties continued during the period 2004 -2009.  The 
reforms carried ou t to rationalize the tax systems and improve tax collection have not yet produced 
significant results, apart from a slight increase in the ratio of tax revenue to GDP in Benin.  In 
addition, the share of import taxes and duties and VAT collected at the cus toms border remains very 
high.  Given the persisting non -grant budget deficits, implementation of socio economic programmes 
continues to depend on the availability of external financing, and in particular development aid.  
(4) TRADE AND INVESTMENT  TRENDS  
14. During  the period 2004 -2009, the ratio of the total value of goods and services trade to GDP 
did not move in the same way in Benin, Burkina Faso and Mali (Table I.1), but all three countries 
recorded current account deficits throughout this period, partly owing to their chronic trade deficits.  
15. Despite the progress made, albeit at differing speeds, in econ omic integration within the 
two regional groupings to which Benin, Burkina Faso and Mali belong, in general intra -community 
trade remains limited.  The share of intra-trade within total WAEMU trade remains at a very similar 
level to that in ECOWAS (Table I.1).  This similarity is partly explained by the continued presence of 
                                                      
17 A regional commission set up in March 2009 in response to these concerns is to propose measures, to 
be coordinated by the BCEAO, to forestall erosion of economic growth within WAEMU.  The BCEAO has also 
reori ented its policy with a view to avoiding a credit drought in the Union.  
18 The WAEMU Commission was notified of the exceptional measures taken by each member State 
and is monitoring the legislative action for removing them.  However, an intergovernmental co ordination 
mechanism would have ensured an optimal response to the crisis and avoided possible distortions of the Union's 
internal market.  WT/TPR/S/236  Trade Policy Review  
Page 6 
 
 
obstacles to trade which need to be addressed by measures that go beyond the dismantling o f tariff 
barriers (Chapter III(2)(iii)).  At the national level, intra -community (WAEMU and ECOWAS) trade 
flows are exceptionally robust in Burkina Faso, representing a much higher share in the country's 
foreign trade than in the case of Mali, another land locked cou ntry.  According to the Burkina  Faso 
authorities, this difference reflects the general orientation of the country's economy rather than a 
difference in methodology for the collection of trade statistics.19 
16. Foreign direct investment (FDI) in Benin,  Burkina Faso and Mali essentially shadows 
developments in privatization and the opening up of sectors to competition, and its fluctuations reflect 
the shaky implementation of the national programmes for State withdrawal from the economy.  FDI 
goes primari ly to the banking and telecommunications sectors and the extractive industries.  In all 
three countries, this fluctuating level of investment and its concentration in a few economic activities 
highlights the need to further improve the business environment . 
17. In the absence of a community investment code, still under preparation within WAEMU, the 
advantages (tax and/or duty exemptions) granted by member States are only partially regulated.  For 
example, the framework for the harmonization of VAT rules in the Union (Chapter III(2)(ii)(d)) lays 
down the list of related exemptions.  The community legislation on public aids (Chapter  III(4)(i)) 
should in principle also limit the race to the bottom in tax exemptions in order to attract FDI.  
According to the WAEMU C ommission, boosting investment in member States depends on 
improving the business climate, which among other things means resolving the recurrent problem of 
load-shedding as well as eliminating the legal uncertainties, rather than on the various incentives  that 
are granted.  
(5) OUTLOOK  
18. Although the economies of Benin, Burkina Faso and Mali have so far not been badly affected 
by the international financial crisis, they remain vulnerable to exogenous shocks and the various 
knock -on effects accompanying the crisis .  Their exposure to climatic vagaries is an additional risk, 
given the predominant position of agricultural products in their poorly diversified domestic supply.  If 
the international context remains shaky for an extended length of time, it could worsen t he slackening 
of demand for the three countries' main exports.  Beyond the adverse effects on foreign trade, the poor 
performance of foreign economies would probably lead to a significant downturn in private transfers 
by migrant workers and in foreign inve stment.  
19. In this difficult context, the WAEMU Commission has lowered its forecasts for economic 
activity in all the WAEMU member States.  However, it estimates that the slowdown observed in 
2009 in the three economies should be short -lived, and real growth should resume in 2010 .20  
Nevertheless, inflation remains a danger and the three countries might again be unable to comply with 
the 3 per cent community ceiling, while a prolonged economic slowdown would worsen budget 
deficits, adversely affecting the fundi ng of socio -economic programmes.  All in all, there is still a real 
danger of an overall macroeconomic deterioration.  
20. Besides pursuing prudent macroeconomic policies, the ability of Benin, Burkina Faso and 
Mali to achieve sustainable medium -term growth wou ld depend on reforming the business 
                                                      
19 Regulation No.  03/2004/CM/UEMOA, in force since 1 January 2005, sets out the procedures of the 
preparation of the W AEMU member States' foreign trade statistics.  The reliability and coherence of data should 
be ensured by national committees, but these do not appear to be operational.  The WAEMU Commission 
intends to strengthen the institutional arrangements in order to  improve the collection of trade statistics by 
seeking to include informal trade flows.  
20 WAEMU (2009).  Benin, Burkina Faso and Mali  WT/TPR/S/236  
 Page 7 
 
 
environment.  In this context, intensive efforts would be required both nationally and regionally to 
strengthen the legal framework and public administration, eliminate the energy deficit and deepen the 
financial system.   Speedier harmonization of the WAEMU and ECOWAS regulatory frameworks 
could also serve as a catalyst for the reform process.  
 WT/TPR/S/236  Trade Policy Review  
Page 8 
 
 
II. COMMON INSTITUTIONAL  TRADE POLICY FRAMEW ORK  
21. Attempts to bring about the economic integration of French -speaking West Africa go b ack to 
the colonial period.  The first step was monetary integration (Chapter I(1)), which was followed in 
1994 by the creation of the West African Economic and Monetary Union (WAEMU), of which Benin, 
Burkina Faso and Mali are among the founder members.  S ince the previous review of the respective 
trade policies of Benin, Burkina Faso and Mali in 2004, WAEMU has made significant progress 
towards establishing its customs union and harmonizing members' trade regulations (Chapter III(2));  
extensive legislatio n has also been adopted with a view to the establishment of a common market for 
several categories of services (Chapter IV(5)).  One of its current objectives is to see to the effective 
implementation of this legislation, through such measures as the setti ng up of an Irregular Practices 
Observation Centre (OPA), in order to speed up the bringing of trade practices into conformity with 
the community rules.  
22. The three countries have also pursued their integration efforts within the Economic 
Community of West A frican States (ECOWAS), to which all the WAEMU members belong.  Since 
the previous TPR, ECOWAS (together with WAEMU) has participated in the negotiations with the 
European Union for an Economic Partnership Agreement between the EU and West Africa.  In this  
connection, negotiations are under way among members to introduce an ECOWAS common external 
tariff, as already exists for WAEMU, but with a fifth tariff band of 35 per cent.  Although ECOWAS 
and WAEMU have similar objectives, their pace of integration is quite different, which means that 
harmonization and coordination efforts are called for not merely among the countries themselves but 
also between the two regional economic groupings.  
23. In the WTO, the three countries' major concern has remained the cotton i ssue, as described in 
Chapter IV.  They have also participated in the Aid for Trade programme described in Chapter V of 
the annexes for Benin, Burkina Faso and Mali.  On the organizational side, better coordination among 
WAEMU members in the WTO, in partic ular as regards notifications, would be cost effective as well 
as more efficient.  
(1) WTO  
24. As former contracting parties to the GATT 1947, Benin, Burkina Faso and Mali became 
original Members of the WTO in 1995.  Within the WTO they are accorded the status of " Least 
Developed Country " (LDC).  They are not members of any of the plurilateral agreements concluded 
under the aegis of the WTO.  They grant at least MFN treatment to all their trading partners.  The 
three countries are still encountering difficulties in implementing certain WTO Agreements, including 
that on customs valuation (annexes on Benin, Burkina Faso and Mali, Chapter III(2)).  
25. The information available to the WTO concerning the trade policies of Benin, Burkina  Faso 
and Mali remains partial or needs updating since the authorities are still experiencing certain 
difficulties in bringing their WTO notifications up to date, in particular the notifications for the 
Integrated Database (Table II.1).  This information has sometimes been supplemented by notifi cations 
made by other WTO Members which are members of the same regional agreements, particularly 
WAEMU and ECOWAS.  It would be sensible to generalize this practice and establish a systematic 
joint notification procedure for the WTO wherever possible, for  example by the Member acting as 
WAEMU president, which would be responsible for submitting notifications on behalf of all 
members.  Benin, Burkina Faso and Mali  WT/TPR/S/236  
 Page 9 
 
 
Table II.1  
Notifications submitted to the WTO by or on behalf of Benin, Burkina Faso and Mali, January 2000 - May 2010  
Agree ment and subject  Country/E ntity  Reference  Date  
GATT 1994 - Regional Agreements  
WAEMU Treaty (Enabling Clause)  Senegal  WT/COMTD/N/11  03/02/2000  
ECOWAS Treaty (Enabling Clause)  Ghana  WT/COMTD/N/21  26/09/2005  
Agreement on Agriculture  
Article 18.2 - absen ce of export subsidies  Burkina Faso  G/AG/N/BFA/3  
G/AG/N/BFA/4  11/01/2001  
14/12/2009  
Article 18.2 - absence of export subsidies  Burkina Faso    
Agreement on the Application of Sanitary and Phytosanitary Measures    
Import prohibition on poultry  Benin  G/SPS /N/BEN/5  28/07/2006  
Agreement on Implementation of Article VI of the GATT 1994 - notified measures (Article 16.4)  
1996:  no measures  Benin  G/ADP/N/22/Add.1/Rev.9  
G/ADP/N/16/Add.1/Rev.12  27/04/2009  
1997:  no measures  Benin, Burkina Faso  G/ADP/N/29/Add.1/ Rev.9  
G/ADP/N/35/Add.1/Rev.2  27/04/2009  
1998:  no measures  Burkina Faso  G/ADP/N/41/Add.1/Rev.9  
G/ADP/N/47/Add.1/Rev.6  27/04/2009  
1999:  no measures  Burkina Faso  G/ADP/N/53/Add.1/Rev.7  
G/ADP/N/59/Add.1/Rev.7  27/04/2009  
2000:  no measures  Burkina Faso  G/ADP/N/65/Add.1/Rev.7  
G/ADP/N/72/Add.1/Rev.7  27/04/2009  
Agreement on Customs Valuation (Article VII of the GATT 1994)  
WAEMU regulations  Burkina Faso  G/VAL/N/1/BFA/1  30/10/2002  
 Burkina Faso  G/VAL/N/1/BFA/1/Rev.1  21/01/2004  
Deferred application  Benin  WT/L et/331  24/02/2000  
Agreement on Rules of Origin  
Preferential rules of origin  Mali  G/RO/N/35  24/09/2001  
Agreement on Import Licensing Procedures  
Notification under Article 7.3 - regulation  Burkina Faso  G/LIC/N/3/BFA/1/Add.1  18/12/2000  
Notification under  Article 7.3 - regulation  Burkina Faso  G/LIC/N/3/BFA/2  16/11/2009  
Legislation under Articles 1.4(a), 8.2(b) and 7.3  Mali  G/LIC/N/1/MLI/1  27/08/2001  
Agreement on Safeguards  
Article 12.6:  no measures  Burkina Faso  G/SG/N/1/BFA/1  14/12/2009  
Agreement on S ubsidies and Countervailing Measures  
Notification for 2001 (absence of measures)  Mali  G/SCM/N/71/MLI  02/08/2001  
Notification (absence of measures)  Burkina Faso  G/SCM/N/186/BFA  14/12/2009  
Agreement on Technical Barriers to Trade  
Annex 3C (Code of conduc t) Benin  G/TBT/CS/N/142  14/05/2002  
Annex 3C (Code of conduct)  Burkina Faso  G/TBT/CS/N/158  10/11/2004  
Agreement on Trade -Related Aspects of Intellectual Property Rights  
Laws and regulations (Article 63.2)  Burkina Faso  IP/N/1/BFA/C/1  
IP/N/1/BFA/C/2  
IP/N/1 /BFA/C/3  
IP/N/1/BFA/C/4  
IP/N/1/BFA/C/5  08/07/2004  
Contact point (Article 69)  Burkina Faso  IP/N/3/Rev.10/Add.12  11/12/2009  
Absence of incompatible measures  Mali  G/TRIMS/N/2/Rev.9  28/09/2001  
Contact point (Article 69)  Mali  IP/N/3/Rev.6  01/03/2002  
Integra ted Data Base (IDB)     
Applied tariffs, 2003  Benin, Burkina Faso  G/MA/IDB/2/Rev.30  30/09/2009  
Applied tariffs, 2003 -2008  Benin, Burkina Faso, 
Mali  Data supplied by WAEMU  2010  
Imports, 2000 -2003  Burkina Faso  G/MA/IDB/2/Rev.30  30/09/2009  
Imports, 2003 -2007 Benin  Data supplied by WAEMU  2010  WT/TPR/S/236  Trade Policy Review  
Page 10 
 
 
Agree ment and subject  Country/E ntity  Reference  Date  
Imports, 2003 -2006  Burkina Faso  
Imports, 2006 -2009  Mali  
Source : WTO documents.  
26. The three countries each have a mission in Geneva.  They coordinate their positions in the 
WTO, in particular with regard to the Doha  Round, with the positions of the other WAEMU 
countries.  In principle the Member chairing the WAEMU Council of Ministers is also responsible for 
coordinating members' positions in the WTO.  In 2009 the president was Côte d'Ivoire, followed by 
Guinea -Bissa u in 2010, which does not have a mission in Geneva.  The WAEMU Commission 
therefore envisaged giving this role to Côte d'Ivoire once again.  Generally speaking, coordinating the 
notification process by a single member of the Union would make it possible to  submit most 
notifications to the central registry of notifications and to the integrated database once only on behalf 
of the seven other Union members and also ensure that the notifications are up to date for all 
members.  WTO technical assistance could b e requested for this purpose.  
27. The three countries participated actively in the discussions on the cotton issue (Chapter IV);  
they also support the request for observer status for WAEMU and generally the positions of the 
LDCs, the African Group, the ACP co untries and the developing countries on matters relating to 
multilateral obligations and to the strengthening of technical cooperation activities.  All in all, 
however, the lack of human and financial resources hinders their effective participation in the work of 
the WTO.  
(2) AFRICAN  UNION21 
28. Benin, Burkina Faso and Mali are all three founding members of the African Union (AU), the 
successor to the Organization of African Unity (OAU) .22  The AU's current institutions are the 
Conference of Heads of State and Govern ment;  the Council of Ministers;  the Peace and Security 
Council;  the Commission;  the Pan -African Parliament;  the Economic Social and Cultural Council 
(ECOSOCC);  and, in the planning stage, institutions such as a Central Bank, a Monetary Fund, the 
African Investment Bank, a Court of Justice, and technical commissions.  Instituted by the Treaty of 
Abuja, the African Economic Community (AEC), created in 1994, envisages the establishment of a 
monetary and economic union on a continental scale by 2034, with  the ultimate objective of 
establishing the United States of Africa .23  The process is based on the consolidation of the principal 
regional economic communities (RECs)24, followed by their integration.  This presupposes a 
rationalization of the existing 14 r egional economic groupings on the African Continent.  In several 
instances their geographical coverage overlaps, and the pace of their integration differs substantially.  
29. The New Partnership for Africa's Development (NEPAD) , adopted in 2001 at the 
Lusaka  (Zambia) Summit, is an AU programme that envisages a new partnership between Africa and 
                                                      
21 African Union, online information.  Viewed at:  http://www.africa -union.org  
22 The OAU Charter was signed on 25 May 1963.  The Constitutive Act of the African Union was 
adopted at the summit held in July 2000 in Lomé (Togo).  The African Union, which succeeded the OAU, was 
proclaimed on 11 July 2001 at Lusaka in Zambia, after ratification of the Constitutive Act by more than 44 of 
the 53 member States of  the OAU.  The African Union was launched at the Durban Summit of 9 July 2002.  
23 African Union, online information, "Declaration of Accra".  Viewed at:  http://www.africa -union.org  
24 Community of Sahel -Saharan States (CEN -SAD), Common Market for Eastern an d Southern Africa 
(COMESA), East African Community (EAC), Economic Community of Central African States (ECCAS), 
Economic Community of West African States (ECOWAS), Inter -Governmental Authority on Development 
(IGAD), Southern African Development Community ( SADC), and Union of the Arab Maghreb (UMA).  Benin, Burkina Faso and Mali  WT/TPR/S/236  
 Page 11 
 
 
the international community .25  With the support of its development partners, NEPAD has undertaken 
various activities and projects that encourage regional integration, in particular through the 
development of transport, energy, water and sanitation infrastructure, and the new communication and 
information technologies.  Trade, including market access, is one of NEPAD's declared priority 
objectives.  
(3) WEST AFRICAN ECONOMIC AND  MONETARY UNION (WAEMU)  
30. Benin, Burkina Faso and Mali are among the founding members of WAEMU26, which 
complements, through an economic Chapter, the West African Monetary Union (WAMU) 
(Chapter  I(2)).  The WAEMU Treaty provides for the creation among the memb er States of a 
common market based on free movement of persons, goods, services and capital and the right of 
establishment and of residence of self -employed persons or of employees, as well as a common 
external tariff and a common trade policy.  It also pr ovides for the coordination of national sectoral 
policies through the implementation of common actions, in particular in the following areas:  human 
resources, urban and regional planning, transport and telecommunications, the environment, 
agriculture, ene rgy, industry and mines.  It also calls for the harmonization of legislation in member 
States, particularly tax regimes, to the extent necessary to ensure the proper functioning of the 
common market.  
31. The WAEMU institutional framework has not changed since the previous TPR.  It consists of 
the Conference of Heads of State and Government, which adopts acts additional to the Union Treaty;  
the Council of Ministers, WAEMU's decision -making body;  and the WAEMU Commission, the 
monitoring and implementing organ.  
32. The Conference of Heads of State and Government adopts treaties and agreements, which 
take precedence over the acts and protocols, which it also adopts.  The Council of Ministers issues 
regulations, directives and decisions:  regulations are binding and di rectly applicable in each member 
State;  directives must be transposed into the law and practice of member States to have force of law;  
and decisions are binding on the persons or member States to which they are addressed.  
33. The other WAEMU institutions are  the Court of Justice;  the Court of Auditors;  the 
Interparliamentary Committee, which will be replaced by the Parliament (in process of being 
established);  the West African Development Bank (BOAD);  and the BCEAO, the Central Bank of 
West African States .  The WAEMU Commission has prepared for the advent of the Union Parliament 
in consultation with the WAEMU Inter Parliamentary Committee.  The Treaty establishing the 
Parliament27 was adopted in 2003 and will enter into force once it has been ratified by ea ch of the 
WAEMU member States.  At the end of May 2010, only ratification by Côte d'Ivoire was lacking.  
34. The WAEMU customs union has been in effect since 1 January 2000, including the Common 
External Tariff, and harmonization of VAT and excise duty regulati ons.  With regard to 
intra-community trade, total exemption from import duties and taxes is supposed to be applied to 
                                                      
25 NEPAD online information.  Viewed at:  http://www.nepad.org/home/lang/en . 
26 WAEMU online information.  Viewed at:  http://www.uemoa.int/ .  The WAEMU Treaty was signed 
on 11 January 1994 by Benin, Burkina Faso, Côte d'Ivoire, Mali, Niger, Senegal and Togo;  Guinea -Bissau 
acceded to the treaty on 1 January 1997.  It was notified to the WTO in documents WT/COMTD/N/11 of 
3 February 2000, WT/COMTD/N/11/Add.1 of 2 March 2001, WT/CO MTD/N/11/Add.2 of 22 August 2001 and 
Corr. 1 of 26 March 2002.  
27 WAEMU online information .  "Traité portant création du Parlement de l'Union économique et 
monétaire de l'Afrique de l'Ouest".  Viewed at:  http://www.uemoa.int/actes/2003/ TraitParlement.pdf . WT/TPR/S/236  Trade Policy Review  
Page 12 
 
 
trade in goods involving unprocessed local products and approved originating products, but in 
practice this is not always the case (Chapte r III(2)(c)) and Table III.3).28 
35. Since 2000, these efforts have resulted in only a small increase in intra -WAEMU trade, 
essentially relating to exports (Chapter I(4)).  This is partly due to the fact that major tariff and 
non-tariff barriers continue to hin der intra -community trade.  One of the Union's priority objectives is 
therefore to eliminate these barriers.  To that end, recent initiatives include the building of juxtaposed 
control posts at the borders of member countries, as well as the establishment of the OPA, on the main 
inter-state road corridors, a joint initiative between WAEMU and ECOWAS in 2007.  The objective 
of the OPA is to report on abnormal practices in the selected pilot corridors in terms of checkpoints, 
unnecessary delays and illicit ch arges.29 
36. Nevertheless, in the absence of a single WAEMU entry point regime, when a third country 
product, already cleared through customs in a first WAEMU country of entry, is re -exported to 
another member State, it is subject to a second collection of duti es and taxes, thus increasing its cost.  
In the context of the establishment of a common market for all member States, the WAEMU 
Commission included in its work programme for 2010 the preparation of terms of reference for a 
study on the free circulation of  non-WAEMU goods within the territory of the Union once they have 
entered the community customs territory.30 
37. The member States have given the WAEMU Commission exclusive authority over their 
common third -country trade policy.  In principle, the bilateral tra de agreements of WAEMU members 
will be progressively replaced by agreements between WAEMU and third countries.  On 
24 April  2002, the Commission concluded a non -preferential agreement on the development of trade 
and investment with the United States .31  A preferential trade agreement with Morocco was initialled 
at the end of 2008, but has not yet been signed;  it provides for reciprocal tariff concessions and 
includes several provisions concerning the removal of non -tariff barriers to bilateral trade, on whi ch 
negotiations are continuing.  Other trade agreements are being negotiated with Algeria, Egypt and 
Tunisia.  The WAEMU Commission is participating in the ECOWAS  negotiations with the 
European  Union (EU) for the conclusion of an Economic Partnershi p Agree ment (EPA) (see 
sections  (4) and (5) below).  
(4) ECONOMIC COMMUNITY OF WEST AFRICAN STATES (ECOWAS)  
38. Benin, Burkina Faso and Mali, like all members of WAEMU, are founding members of 
ECOWAS32 established by the Lagos Treaty in 1975.  ECOWAS is one of the Regional  Economic 
Communities (RECs) responsible for realizing the objectives of the African Union (see 
                                                      
28 Additional Protocol No.  III/2001 establishing the WAEMU rules of origin (viewed at:  
http://www.uemoa.int/actes/2001/protocole_addi tionnel_03.htm ) replaces Additional Act No.  4/96 of 
10 May 1996 establishing a preferential tariff regime for trade within WAEMU, as amended by Additional Act 
No. 4/98.  Additional Protocol No.  III/2001 was amended by Additional Protocol No.  01/2009/C CEG/ UEM OA. 
29 According to the OPA's tenth report, the number of unwarranted controls is falling and is now not 
more than 4 per 100 km ., while the level of bribes extorted has also  declined to not more than CFAF  5,843 
(about 9 Euros) per 100 km.  
30 WAEMU Commiss ion, online information.  Viewed at:  http://www.uemoa.int/ 
opportunites/AO/2010/18032010/manif_libre_pratique.pdf . 
31 Online information from the Office of the United States Trade Representative.  Viewed at:  
http://www.ustr.gov . 
32 ECOWAS online informatio n.  Viewed at:  http://www.ecowas.int . Benin, Burkina Faso and Mali  WT/TPR/S/236  
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section  2 above) .33  A joint WAEMU -ECOWAS secretariat meets twice a year to coordinate the 
activities of the two institutions.  
39. The ECOWAS institutional framework  consists of the Conference of Heads of State and 
Government, its decision -making authority;  the Commission, with broader powers, which replaced 
the former Executive Secretariat in 2007;  and the Parliament, th e Court of Justice and the 
West  African Inves tment and Development Bank.  Each member applies an ECOWAS community 
levy of 0.5 per cent and a statistical tax of 1 per cent on imports from third countries;  the proceeds are 
passed on to ECOWAS.  
40. The ECOWAS Treaty was revised in 1993 to give new impetus to the Community's economic 
integration projects34, which did not really take off until 2003.  Its rules of origin were harmonized 
with those of WAEMU in 2003 (Chapter III(2)(ii)) .35  The Treaty provides that unprocessed local and 
handicraft products are in free circulation within the Community, as are approved originating 
manufactured goods (Chapter III(2) concerning tariff preferences).  In practice, however, MFN duties 
are applied to intra -ECOWAS trade for many products, as are many other illicit charges.  
41. With a view to the creation of a custom union, a prerequisite for the conclusion of an EPA 
with the EU, ECOWAS decided to equip itself with a Common Extern al Tariff (CET).  At the 
Niamey  (Niger) Summit on 12 January 2006, ECOWAS chose to extend the coverag e of the 
WAEMU CET to all its members as from 1 January 2008.  Ghana has introduced the CET, along with 
the WAEMU member countries, Nigeria has reduced the number of its tariff categories from 19 to 
five and lowered the rates of its customs duties;  nevert heless, 10 per cent of its tariff lines are in a 
fifth category and hence not in conformity with the WAEMU CET.  
42. In October 2008, the Monitoring Committee for the negotiations on the EPA with the 
European Union recommended to the Banjul Summit the creation of a fifth band, at 35  per cent, 
essentially for agri food products, on which negotiations are also continuing.  The process of adoption 
of the ECOWAS CET and its accompanying measures coincided with the preparation of 
accompanying measures for the implemen tation of the ECOWAP, the ECOWAS common 
agricultural policy.  Following the example of the WAEMU sch eme, ECOWAS is envisaging 
three  new accompanying measures:  a degressive protection tax (TDB) of limited duration to protect 
local West African manufacturin g industries;  an import safeguard tax (TSI) to combat import surges;  
and a countervailing duty to combat "unfair competition".36 
43. In addition to a common certificate of origin, ECOWAS has undertaken several projects to 
facilitate the movement of goods, ser vices and persons, including the development of the road 
network and the telecommunications infrastructure;  the creation of a regional third -party motor 
vehicle insurance regime;  the establishment of an Inter -State Road Transit (TRIE) regime;  and the 
abolition of the visa requirement for travel between all the countries of the subregion, together with 
                                                      
33 The ECOWAS members are Benin, Burkina Faso, Cape Verde, Côte d'Ivoire, Gambia, Ghana, 
Guinea, Guinea -Bissau, Liberia, Mali, Niger, Nigeria, Senegal, Sierra Leone and Togo.  
34 The revised 1993 Treaty was notified to t he WTO in 2005 by Ghana on behalf of the ECOWAS 
member States (WTO document WT/COMTD/N/21 of 26 September 2005).  The text of the Treaty is available 
under reference WT/COMTD/54.  
35 Protocol A/P1/1/03 of 31 January 2003 on the concept of originating product s of ECOWAS member 
States.  See also NEPAD (undated).  
36 AIRD online information, "ECOWAS Common External Tariff and Common Market".  Viewed at:  
http://www.aird.com . WT/TPR/S/236  Trade Policy Review  
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the creation of a single passport (Chapter IV) .37  Another importan t ECOWAS initiative is the 
West  African Power Pool (WAPP)38, the purpose of which is to ex pand trade in electricity among the 
15 member countries (energy being one of the main constraints on subregional supply), among other 
things by coordinating the investment projects submitted to donors.  ECOWAS is also actively 
involved in efforts to mainta in political stability in the subregion and resolve conflicts.39 
44. Efforts to achieve ECOWAS monetary integration began in 1987, but monetary union, which 
was supposed to come into existence before the year 2000, did not materialize.  The West African 
Monetar y Institute (WAMI) was established in 2000 in Accra (Ghana) to integrate ECOWAS 
countries that did not yet belong to a monetary union (see Chapter I with respect to WAEMU 
countries) into a second monetary zone, the West African Monetary Zone (WAMZ) .40  The 
prerequisites for the introduction of a common currency for WAMZ members are:  free convertibility 
of national currencies, complete liberalization of capital account transactions, and full compliance 
with the ECOWAS customs union regulations.  
(5) RELATIONS  WIT H THE EUROPEAN UNION  
45. Benin, Burkina Faso and Mali are among the 79 ACP co untries with which the 
European  Union concluded the Agreement signed on 23 June 2000 at Cotonou (Benin)41, to replace 
the Lomé  Convention.  The Cotonou Agreement covers the period up t o 2020.  Its trade provisions 
constitute one of the mechanisms of cooperation between the ACP countries and the EU.  Until 
31 December 200742, the latter admitted under the duty -free regime non -agricultural products and 
most processed agricultural products originating in 78 ACP countries (excluding South Africa) on a 
non-reciprocal basis.  Development aid is provided by the European Development Fund (EDF), 
supplementing the bilateral initiatives of the EU member countries.  
46. The Cotonou Agreement provides for the negotiation of regional EPAs, which were to take 
over from its trade provisions as from 1 January 2008;  Benin, Burkina Faso and Mali form part of the 
West Africa Group.  In December 2007, two countries of this group, Côte d'Ivoire and Ghana, which 
are not LDCs, each initialled an EPA with the EU which allows  them to continue to enjoy duty -free 
access to EU markets for their products .43  The EU plans to conclude  a global EPA with all the 
West  African countries, which would in principle replace the agreem ents concluded individually with 
the countries of the subregion, with global settlement of the issues relating to compensation for loss of 
tax revenue44, development aid to support the upgrading of productive capacity, and the 
                                                      
37 ECOWAS online information, "ECOWAS achievements:  market integration".  Viewed at:  
http://www.sec.ecowas.int/ sitecedeao/english/achievements -1.htm . 
38 ECOWAS online information:  "How the Power Pool works".  Viewed at:  
http://www.ecowas.int/ips/ii/energy/enr/page.php?file=how . 
39 Documentation française, online information, "Maintien de la p aix dans le monde:  l'ONU et les 
acteurs régionaux".  Viewed at:  http://www.ladocumentationfrancaise.fr/dossiers/ maintien -paix/cedeao.shtml . 
40 WAMI online information.  Viewed at:  http://www.wami -imao. org.  For more details, see 
WTO  (2009).  
41 Europa onl ine information, "Cotonou Agreement".  Viewed at:  
http://europa.eu/legislation_summaries/development/african_caribbean_pacific_states/r12101_en.htm . 
42 WTO Members had agreed to a derogation from the EU's obligation s under Article I:1 of the 
GATT  1994 (on MFN treatment) for the period from 1 March 2000 to 31 December 2007 (WTO document 
WT/MIN(01)/15 of 14 November 2001).  
43 Cape Verde, which ceased to be an LDC on 1 January 2008, is benefiting from the EU's "Everything 
but Arms" initiative for a transitional  three -year period.  Nigeria, which is not an LDC, benefits from the 
Generalized System of Preferences (GSP).  
44 The negotiation of this EPA concerned trade in goods and services and investment, among other 
chapters.  An overview is available on the Europea n Centre for Development Policy Management (ECDPM) Benin, Burkina Faso and Mali  WT/TPR/S/236  
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supplementary resources to be allocated by the European Development Fund (EDF).  The negotiations 
on the EPA with West Africa are continuing.45 
47. The EPAs signed with Côte d'Ivoire and Ghana provide that at the end of a transition period 
the EU's regional partners will have eliminated cus toms duties on most imports from the EU.  The 
major concerns of the ECOWAS countries include both the loss of government revenue and the 
competitiveness of domestic enterprises in the face of competition from EU -originating products.  
Customs duties on imp orts from the EU account for about 10 -15 per cent of government revenue in 
Burkina Faso, Côte d'Ivoire, Guinea -Bissau, Nigeria and Senegal;  15 -20 per cent of government 
revenue in Benin, Ghana, Guinea and Mali;  25 -30 per cent of government revenue in Cap e Verde, 
Gambia, Niger and Sierra Leone;  and more than 30 per cent in the case of Togo.  
48. Benin, Burkina Faso and Mali benefit from the EU's "Everything but Arms" initiative, which 
has formed the basis for their preferential access to EU markets since 1 Jan uary 2008, in place of the 
non-reciprocal preferences accorded under the Cotonou Agreement.  This initiative provides for the 
duty-free admission of all products (including bananas from 2006 an d sugar and rice from 
September  2009) with the exception of arm s and ammunition, of LDC origin.  For the year 2008, 
about one third (36.4 per cent) of EU imports from Benin (which totalled €77.9  million) entered 
duty-free under these preferences, while 46 per cent were admitted under MFN conditions (the 
remainder coul d not be allocated owing to statistical problems46).  More than 73 per cent of 
EU imports from Burkina Faso entered with MFN treatment, and only 5.4 per cent were admitted 
under these preferences.  The proportion in the case of Mali was even smaller, with 4  per cent 
entering duty -free under these preferences;  60.6  per cent entered with MFN treatment, while the 
remainder (32.6 per cent) could not be allocated to any specific tariff regime.  
(6) RELATIONS WITH THE UNITED STATES  
49. Benin, Burkina Faso and Mali are amo ng the 40 countries eligible for the programme 
established by the United States under the African Growth and Opportunity Act (AGOA) .47  The 
countries accepted under the AGOA benefit, until 2015, from duty -free and quota -free access to the 
United States mark et for various goods, including certain agricultural and textile products (except 
apparel).  With regard to the latter, Benin, Burkina Faso and Mali are eligible for the special provision 
relating to the incorporation of third -country fabrics in apparel, w hich remains in force until 
30 September 2012, as well as for the provision concerning handmade (so -called "Category 9") 
products and the provision concerning articles made from ethnic fabrics.  However, national economic 
operators are failing to take adva ntage of these provisions.  US imports from Benin in their entirety, 
amounting to some US$31  million in 2008, failed to benefit from the AGOA preferences48;  about 
10 per cent of total US imports from Burkina Faso benefited from them, for an amount of US$59 ,000;  
while the share in the case of Mali was even smaller, at US$261,000 as against total imports of 
US$5.1  million, consisting primarily of gold and antiquities.  
                                                                                                                                                                     
website.  ECDPM online information, "Overview of the Regional EPA Negotiations:  West Africa -EU 
Economic Partnership Agreement".  Viewed at:  www.ecdpm.org . 
45 Viewed at:  http://www.acp -eu-trade.org/index.php?loc=tni/ ;  http://ictsd.org/ ;  http://www. 
ecdpm.org/ ( http://www.ecdpm.org/ );  and http://ec.europa.eu/trade/wider -agen da/development/economic - 
partnerships/ . 
46 A methodological explanation (Note TRADE/H3/SLG/D(2006)) was viewed at 
http://nui.epp.eurostat.ec.europa.eu.  
47 AGOA online information.  Viewed at:  http://agoa.gov . 
48 Online information from the US Trade and Inves tment Commission, "Sub -Saharan A frica:  
U.S. imports, total, and under the African Growth and Opportunity Act, year -to-date from Jan -Nov".  Viewed at:  
http://reportweb.usitc.gov/africa/total_gsp_agoa_import_suppliers.jsp . WT/TPR/S/236  Trade Policy Review  
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III. COMMON TRADE MEASURE S 
(1) OVERVIEW  
50. In the context of regional integration, which has advanced a  long way in WAEMU, Benin, 
Burkina Faso and Mali have harmonized several trade policy instruments.  The instruments 
harmonized within WAEMU include, among others, the CET;  customs valuation (guiding 
principles);  contingency measures;  other import duties  and taxes (statistical fee (RS), community 
solidarity levy (PCS));  bank domiciliation of trade transactions;  rules of origin;  competition policy;  
and control of veterinary medicines.  Community frameworks also exist to ensure convergence of 
national r egimes on:  internal taxation (value -added tax (VAT), excise duties, tax on petroleum 
products, advance payment of profits tax);  prohibitions and licensing ( inter alia  for ozone -depleting 
substances);  standards, technical regulations and accreditation pr ocedures (control of pesticides);  
sanitary and phytosanitary safety;  and government procurement.  Some trade policy instruments are 
also harmonized within ECOWAS, namely the ECOWAS community levy, rules of origin (similar to 
those of WAEMU) and the TRIE,  which is still unevenly implemented.  Intellectual property rights 
are protected under a regional structure grouping 16 member countries including Benin, Burkina  Faso 
and Mali.  
51. The WAEMU CET has not undergone any major changes since the latest review of t he 
respective trade policies of the three countries in 2004.  The CET currently applied is based on the 
2007 version of the Harmonized Commodity Description and Coding System (HS).  All the lines are 
distributed in four ad valorem  tariff bands (at 0, 5, 10  and 20 per cent).  The simple average rate 
remains unchanged (12.1 per cent), as do nominal protection for agricultural products and the mixed 
tariff escalation.  Benin, Burkina Faso and Mali are taking part in the ongoing negotiations concerning 
the ECOW AS CET, which are expected to lead to the introduction of a fifth rate of 35 per cent.  
52. The eligibility of goods for the WAEMU and ECOWAS community tariff preference regimes 
is governed by rules of origin whose basic principles have been harmonized since 20 04.  
WAEMU/ECOWAS origin is conferred systematically on unprocessed local or handmade products 
and recognized in the country of destination without prior certification;  goods that have been 
sufficiently worked or processed must be approved and accompanied  by a certificate of origin.  The 
conditions for approval of products in ECOWAS and WAEMU are not identical;  the WAEMU rules 
were made more flexible in 2009.  
53. WAEMU has adopted regulations on competition, including State aid, which are administered 
by the Commission.  The legislative competence of member States essentially relates to consumer 
protection;  national bodies play a marginal role in implementing competition law.  WAEMU has also 
adopted directives on government procurement, which specify the prov isions that must be included in 
the national implementing regulatory frameworks, as well as providing for a community rather than 
national preference.  
54. Like all the other WAEMU countries, Benin, Burkina Faso and Mali are signatories to the 
Bangui Agreement (1977) creating the African Intellectual Property Organization (OAPI).  The 
revised Bangui Agreement (1999) entered into force in 2002.  This revision allowed OAPI member 
States to align the objects and terms of protection on the provisions of the WTO TRIP S Agreement, 
with the exception of those relating to topographies, whose implementation has been deferred for lack 
of the necessary skills.  Benin, Burkina Faso and Mali  WT/TPR/S/236  
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(2) MEASURES DIRECTLY  AFFECTING IMPORTS  
(i) Customs  procedures  
55. The WAEMU customs regulations deal with the harmonization of the national provisions on 
organizational frameworks and customs procedures and regimes .49  The WAEMU Customs Code 
applies to all goods, including those of community origin (see below).  The trade regulations are 
supplemented by legislation on the external financial relations of the WAEMU member States 
applicable to importers, exporters and travellers.  The community Code provides for the following 
customs regimes:  release for consumption, export, transit, customs warehousing, temporary 
admission, in -bond m anufacturing, prior exportation, drawback, temporary importation and 
exportation, re -exportation and any other authorized procedure.  A "clearance credit" option, allowing 
speedier removal of goods, is also provided.50 
56. A customs declaration is mandatory und er every customs regime and must indicate, among 
other things, the tariff heading, the product description and the purchase price .51  Member States may 
authorize the submission of simplified declarations (either in final form or to be regularized by 
supplem entary declarations) against the presentation of a general security .52  The basic elements of 
these declarations are laid down by the community rules .53  Border trade goods of a value not 
exceeding CFAF 250,000 as well as travellers' baggage are eligible for  the final simplified 
declaration.  Simplified declarations that need to be regularized subsequently, which are admissible 
for both importation and exportation, are provided for in the case of goods requiring urgent or 
emergency treatment or split shipment s (over a period not exceeding three months).  WAEMU has not 
yet introduced common uniform customs documentation.54 
57. According to the ECOWAS foreign exchange regulations55 trade transactions with non -franc 
zone countries must be domiciled with an approved int ermediary bank, with the exception of 
transactions valued at less than CFAF 5  million.  The bank opens a file on the basis of the following 
documents:  the pro forma invoice;  the foreign -exchange permit certified by the Currency and Credit 
Directorate (DM C);  the certificate confirming that importation took place;  and proof of possession of 
an importer -exporter permit (see annexes on Benin, Burkina Faso and Mali, Chapter III(2)(i)).  The 
                                                      
49 Regulation No.  09/2001/CM/UEMOA  on the adoption of the WAEMU Customs Code.  
50 To make use of this option, the person concerned must deposit an annual sum to guarantee payment 
of his duty and tax liabilities within 15 days after the "clearance voucher" is issued.  The total amount payable  to 
Customs is also increased, at a rate set by the authorities in each member State.  
51 According to Regulation No.  05/1999/CM/UEMOA of 6 August 1999, the customs value of 
imported goods includes transport costs up to the point of import and the cost of in surance.  This definition 
appears to be interpreted as giving rise to mandatory insurance of freight and imported goods.  
52 Regulation No.  09/2008/CM/UEMOA of 26 September 2008.  Member States may also grant 
simplified procedures for certain goods for reaso ns of perishability, emergency or on any other duly justified 
ground.  
53 The details that must be provided are:  name or company name of the importer;  full address of the 
importer;  tax identification number;  total number in figures and words of the artic les covered by the 
declaration;  total number in figures and words of packages in a shipment;  description of the goods;  name and 
code of country of provenance;  name and code of country of origin;  identification of the means of transport;  
indication of  the attached documents;  gross and net weight of the goods;  customs value of the goods in figures 
and words;  rate and amount of import duties to be levied;  rate and amount of import duties to be collected;  
name, address, corporate name, and approval n umber of declarer, date and signature.  Regulation 
No. 09/2008/CM/UEMOA of 26 September 2008.  
54 A Single Customs Declaration (DDU) was adopted by ECOWAS under Regulation C/REG/.4/08/99 
of 20  August 1999 but is still not yet being actually implemented by al l member States.  
55 Regulation No.  09/98/CM/UEMOA of 20 December 1998.  WT/TPR/S/236  Trade Policy Review  
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bank returns the import certificate, which must be countersigned by Customs, and the file is cleared 
upon receipt of the latter, the bank settlement advices and a copy of the waybill.  Imports not 
involving financial consideration are subject not to bank domiciliation but to prior countersignature by 
the Directorate respon sible for external finance at the BCEAO.  The bank domiciliation of exports 
follows the same principles, with the obligation to repatriate the ear nings and convert them into 
CFA  francs (Chapter I(2)).56 
58. The community framework for customs valuation dates fr om 1999 .57  The WAEMU 
Regulation reproduces the relevant provisions of the WTO Agreement in full as the basis for customs 
valuation.  Where there are objections relating to the value of goods, they must be brought, in the first 
instance, before the national  administrative body responsible for settling customs disputes, and may 
subsequently be brought before the courts.  The WAEMU Customs Code adds that classification 
matters are dealt with by the WAEMU Commission in order to ensure uniformity in this respect  
within the Union.  The community regulations incorporate the substance of the "Decision regarding 
cases where customs administrations have reasons to doubt the accuracy of the declared value", which 
forms part of the Marrakesh Agreement.58 
59. WAEMU still has a system of reference values59 which is implemented nationally on an 
optional basis, although its member States no longer benefit from waivers of the WTO rules in this 
respect .60  The community framework establishes a list of products (not originating in the  Union) from 
which the national lists are drawn up if required;  the special import tax (see below) cannot be applied 
to products subject to reference values.  In principle, the WAEMU Commission is responsible for 
determining minimum values for these produ cts and updating them every six months (Article 6);  in 
practice this is done nationally.  Some WAEMU member States, including Burkina Faso and Mali, 
justify their non -compliance with their obligations regarding minimum values under the WTO by the 
existenc e of this community system.  
60. Benin, Burkina Faso and Mali have opted to computerize customs clearance procedures using 
the ASYCUDA automated customs system developed by UNCTAD.  This global management tool 
for customs operations and the related databases is  well suited to an environment where 
telecommunications networks are not highly developed.  The choice of a common platform should 
facilitate the introduction (already implemented in Burkina Faso and Mali) of the uniform model 
detailed declaration adopted by ECOWAS as well as the eventual interconnection of the national 
customs administrations with a view to rationalizing cross -border transit procedures.  The electronic 
monitoring of transit in WAEMU is already being introduced;  a wider interconnection pro ject under 
ECOWAS auspices has been suspended for lack of finance.  
(ii) Customs levies  
61. The WAEMU CET, which applies to goods not originating in the Union, entered into force in 
2000 .61  The CET is currently based on the 2007 version of the Harmonized Commodity D escription 
                                                      
56 Instructions No.  01/99/RC, No.  02/99/RC and No.  03/99/RC of the BCEAO.  
57 Regulation No.  05/99/CM/UEMOA.  
58 Article 16 of Regulation No.  5/99/CM/UEMOA.  
59 Regulation No.  4/99/CM/UEMOA.  
60 Annex III, paragraph 2, of the WTO Agreement on Customs Valuation allows developing country 
Members to make a reservation in order to retain their existing minimum values, on a limited and transitional 
basis.  The reservation granted in the case of Senegal  (WT/L/571) expired on 30 June 2005.  
61 Regulation No.  2/97/CM/UEMOA.  Benin, Burkina Faso and Mali  WT/TPR/S/236  
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and Coding System (HS);  it is ad valorem  on all lines .62  There are four  tariff rates:  0, 5, 10 and 
20 per cent.  The allocation of tariff lines to one of these four bands may be revised at the proposal of 
a member State addressed to the CET Ma nagement Committee.  Proposals are studied semi -annually 
and, if accepted, approved by the WAEMU Commission which forwards them to the Council of 
Ministers of the Union.  Amendments that are approved and adopted by way of regulation are 
applicable immediat ely. 
62. Benin, Burkina Faso and Mali each have their own national schedule of bindings.  For about 
27 per cent of bound tariff lines, in particular those bound in the countries ' names when they were 
colonies, the CET rates are higher than the rates bound by e ach of the three countries in the WTO.  
63. Imports other than those coming from the WAEMU/ECOWAS area are also subject to 
additional duties and taxes (see below) which increase the overall level of border protection.  With 
regard to internal taxes, the value -added tax (VAT) regimes (but not the rates) and excise duty 
regimes have been harmonized in WAEMU.  However, the WAEMU member States have not 
harmonized tariff exemptions and concessions, in particular those primarily designed to promote 
investment.  
(a) Applied  MFN tariff  
64. The WAEMU CET contains 5,544 ten digit tariff lines of the 2007 version of the HS;  it is 
ad valorem  on all lines.  The simple average of the CET rates, unchanged since 2003, is 12.1 per cent.  
The simple average of 14.6 per cent on agricultura l products (WTO definition) is slightly higher than 
that on non -agricultural products excluding petroleum products (11.7 per cent).  If the ISIC (Rev. 2) 
definition is used, agriculture remains the most protected sector with an average tariff of 13.1 per c ent, 
followed by the manufacturing sector (12.2 per cent) and the mining sector (5 per cent) (Table III.1).  
The coefficient of variation of 0.6 (Table III.1) indicates moderate tariff rate dispersion (0, 5, 10 or 
20 per cent) with about 40.7 per cent of t ariff lines carrying the rate of 20 per cent (Chart III.2).  A 
breakdown of the rates by HS Chapter reveals a relatively high level of nominal protection for basic 
or processed foods;  fabrics, clothing and other textile articles;  and footwear and article s of animal 
gut, basketware, wickerwork, iron, steel or base metal (Table III.2 and Chart III.1).  
65. In general, the tariff is characterized by mixed escalation (Chart III.3), slightly negative for 
raw materials (average tariff protection rate of 10.6 per cen t) to semi -finished products (average tariff 
protection rate of 10.1 per cent), then positive on finished products (average tariff protection rate of 
13.6 per cent).  By industry, however, the escalation is everywhere positive, with the exception of the 
"metal articles, machinery and equipment" industries;  non -metallic mineral products;  and chemical 
products.  The tariff escalation from raw materials to finished goods is very pronounced in the wood 
and wood products industries (13.1 percentage points);  t extiles and clothing (12.4);  and paper, 
printing and publishing (8.8).  However, it should be noted that in the absence of harmonization of the 
import duty exemptions granted by member States (see annexes on Benin, Burkina Faso and Mali, 
Chapter III(2)(iv )), the tariff protection levels actually granted may vary considerably from one 
country to another.  
                                                      
62 Regulation No.  08/2007/CM/2007 and the annex thereto of 6 April 2007, as amended by Regulation 
No. 05/2008/CM/UEMOA and the annex thereto of 28 March 2008.  WT/TPR/S/236  Trade Policy Review  
Page 20 
 
 
0,02,04,06,08,010,012,014,016,018,020,0
111
122
210
230
311
313
321
323
331
341
351
353
355
361
369
372
382
384
390Graphique III.1
Protection tarifaire par sous-secteur, 2009
Pourcentage
Source Estimations du Secrétariat de l'OMC, basées sur des données fournies par l'UEMOA.Moyenne 
12,1%
Groupes principaux de la CITI
111 
121 
122
130
210
220
230
290
311
312
313
314
321
322
323
324
331
332
341
342Description
Production de l'agriculture et de l'élevage
Sylviculture
Exploitation forestière
Pêche
Industrie charbonnière
Production de pétrole brut et de gaz naturel
Extraction de minéraux métalliques
Autres extractions
Production alimentaire
Autres produits alimentaires et aliments pour animaux
Boissons
Fabrication du tabac
Textiles
Confection de vêtements, non compris les chaussures
Produits en cuir, non compris les chaussures et les vêtements
Chaussures, non compris les chaussures en 
caoutchouc vulcanisé ou en matière plastique
Bois et produits du bois, non compris les meubles
Fabrication de meubles et aménagements, non compris accessoires en 
métal
Papier et produits du papier
Imprimerie, publication et industries connexesDescription
Produits chimiques industriels
Autres produits chimiques, y compris pharmaceutiques
Raffineries de pétrole
Fabrication de produits pétroliers et produits
du charbon
Fabrication de produits en caoutchouc, n.d.a.
Fabrication de produits en matière plastique, n.d.a.
Poterie, porcelaine et céramique
Fabrication du verre et de produits en verre
Autres produits minéraux non métalliques
Sidérurgie et première transformation de la fonte, 
du fer et de l'acier
Première transformation de métaux non ferreux
Produits métalliques fabriqués, non compris machines et 
matériels
Machines non électriques, y compris ordinateurs
Machines, appareils, accessoires et fournitures électriques
Matériel de transport
Matériel professionnel et scientifique
Autres activités manufacturières
Énergie électrique351
352
353
354
355
356
361
362
369
371
372
381
382
383
384
385
390
410
  ISIC major groups  
Descrip tion 
 
111 Agricultural livestock production  
121 Forestry  
122 Logging  
130 Fishing  
210 Coal mining  
220 Crude petroleum and natural gas production  
230 Metal ore mining  
290 Other mining  
311 Food manufacturing  
312 Other food products and animal feed  
313 Beverag es 
314 Tobacco manufactures  
321 Textiles  
322 Manufacture of wearing apparel, except footwear  
323 Leather products, except footwear and wearing apparel  
324 Footwear, except vulcanized rubber and plastic  
 footwear  
331 Wood and wood products, except furniture  
332 Fabrication of furniture and fixtures, except  
 primarily of metal  
341 Paper and paper products  
342 Printing, publishing and allied industries  Description  
 
351 Industrial chemicals  
352 Other chemical products, including pharmaceuticals  
353 Petroleum refineries  
354 Manufacture of products or petroleum and coal  
355 Manufacture of rubber products n.e.c.  
356 Manufactur e of plastic products n.e.c.  
361 Pottery, china and earthenware  
362 Manufacture of glass and glass products  
369 Other non -metallic mineral products  
371 Iron and steel basic industries  
372 Non-ferrous metal basic industries  
381 Fabricated metal products, ex cept machinery and  
382 Non-electrical machinery, including computers  
383 Electrical machinery, apparatus, appliances  
 and supplies  
384 Transport equipment  
385 Professional and scientific equipment  
390 Other manufacturing industries  
410 Electricity  
Source : WTO Secretariat estimates based on data provided by the WAEMU Commission.  Average  
12.1%  Percentage  
20.0 
18.0 
16.0 
14.0 
12.0 
10.0 
8.0 
6.0 
4.0 
2.0 
0.0 Chart III.1  
Tariff protection by subsector, 2009  
 
 Benin, Burkina Faso and Mali  WT/TPR/S/236  
 Page 21 
 
 
Table III.1  
Structure of the WAEMU CET, 2009  
  2009  Uruguay Round  
1 Tariff lines eligible for duty -free entry (% of all tariff lines)  1.3 0.0 
2 Duties other than ad valorem (% of all tariff lines)  0.0 0.0 
3 Tariff quotas (% of all tariff lines)  0.0 0.0 
4 Duties other than ad valorem  without AVEs (% of all tariff lines)  0.0 0.0 
5 Simple average applied MFN rate  12.1 30.0 
 Agricultural products (WTO de finition)a 14.6 29.8 
 Non-agricultural products (WTO definition)b 11.7 30.0 
 Agriculture, hunting and forestry (ISIC 1)  13.1 29.9 
 Mining and quarrying (ISIC 2)  5.0 30.0 
 Manufacturing (ISIC 3)  12.2 30.0 
6 National tariff peaks (% of all tariff lines)c 0.0 0.0 
7 International tariff peaks (% of all tariff lines)d 40.7 99.8 
8 Overall standard deviation of rates applied  6.9 0.7 
9 Nuisance duties (% of all tariff lines)e 0.0 0.0 
 Memorandum items:    
 Tariff lines bound (% of all tariff lines):    
 Benin 40.4 40.4 
 Burkina Faso  40.2 40.2 
 Mali  41.5 41.5 
a WTO Agreement on Agriculture.  
b Excludes petroleum.  
c National tariff peaks are duties that are higher than three times the simple average of all the rates applied (indicator 5).  
d International ta riff peaks are duties that exceed 15  per cent.  
e Nuisance duties are rates that are not 0 but less than or equal to 2  per cent.  
Note:  Indicator 1 is based on all  the tariff lines (including in -quota lines, where appropriate);  the other indicators exclude in-quota 
lines.  Indicators 5 to 9 are calculated on the basis of the lines for which an ad valorem  rate could be taken into account.  
Source : WTO Secretariat calculations based on data provided by the WAEMU Commission.  
Table III.2  
Summary of the WAEMU CET,  2009  
Description  Number 
of lines  Rates applied in 2009  
Number of 
lines used  Simple 
average duty  Range of duty  Standard 
deviation  CV 
(%) 
Total  5,544  5,544  12.1 0-20 6.9 0.6 
WTO definitiona       
Agricultural products  783 783 14,6 5-20 6.7 0.5 
Live animals and animal products  96 96 18,8 5-20 4.0 0.2 
Dairy products  31 31 14,2 5-20 7.4 0.5 
Coffee, tea, cocoa, sugar, etc.  177 177 16,1 5-20 5.8 0.4 
Cut flowers and plants  35 35 7,6 5-20 5.7 0.8 
Fruit and vegetables  169 169 19,3 5-20 3.1 0.2 
Cerea ls 18 18 6,1 5-10 2.1 0.4 
Oilseeds, fats and oils  88 88 10,7 5-20 5.6 0.5 
Beverages and alcohol  45 45 19,8 10-20 1.5 0.1 
Tobacco  9 9 13,3 5-20 7.9 0.6 
Other agricultural products  115 115 6,7 5-20 3.1 0.5 
Non-agricultural products (excluding 
petroleum)  4,738  4,738  11.7 0-20 6.8 0.6 
Fish and fish products  130 130 14.5 5-20 5.1 0.4 
Minerals, precious stones and metals  343 343 11.6 0-20 6.9 0.6 WT/TPR/S/236  Trade Policy Review  
Page 22 
 
 
Description  Number 
of lines  Rates applied in 2009  
Number of 
lines used  Simple 
average duty  Range of duty  Standard 
deviation  CV 
(%) 
Metals  637 637 12.0 5-20 6.9 0.6 
Chemicals and photographic products  917 917 7.6 0-20 5.4 0.7 
Leather, rubbe r, footwear and travel 
articles  167 167 13.1 0-20 6.0 0.5 
Wood, wood pulp, paper and 
furniture  267 267 11.3 0-20 6.6 0.6 
Textiles and clothing  828 828 17.3 0-20 4.6 0.3 
Transport equipment  208 208 10.5 0-20 6.3 0.6 
Non-electrical machinery  551 551 7.3 5-20 4.8 0.7 
Electrical machinery  259 259 11.2 0-20 6.4 0.6 
Non-agricultural products n.e.s.  431 431 14.3 0-20 6.6 0.5 
By ISICb sector        
Agriculture, hunting, forestry and 
fishing  337 337 13.1 5-20 7.1 0.5 
Mining and quarrying  104 104 5.0 0-10 0.7 0.1 
Manufacturing  5,102  5,102  12.2 0-20 6.8 0.6 
By stage of processing        
Raw materials  691 691 10.6 0-20 6.7 0.6 
Semi -finished products  1,778  1,778  10.1 0-20 6.1 0.6 
Finished products  3,075  3,075  13.6 0-20 6.9 0.5 
Note:  CV = coefficient of varia tion. 
a International Standard Industrial Classification of All Economic Activities (Rev.2).  Excluding electricity, gas and water (o ne 
tariff line).  
b Total imports exceed the sum of the sub -lines because some imports, with a value of US$3.7  million, are not classified in the 
Harmonized System and therefore cannot be classified in the ISIC.  
Source : WTO Secretariat estimates based on data provided by the WAEMU Commission.  
66. The steep tariff escalation reflects much higher effective protection in the industrie s 
concerned.  The various exemptions heighten the escalation and thus raise the level of effective 
protection.  This kind of tariff structure does nothing to promote export of processed goods.  
Furthermore, the negative escalation raises processing costs i n the industries where raw materials or 
semi -finished products are more heavily taxed than the goods resulting from their processing.  Benin, Burkina Faso and Mali  WT/TPR/S/236  
 Page 23 
 
 
 
(40.7) 
(20.7) (37.2) 
(1.3) 
0 500 1,000 1,500 2,000 2,500 3,000 
Duty -free 5% 10% 20% 0 10 20 30 40 50 60 70 80 90 100 
Source  :  WTO Secretariat calculations based on data provided by the WAEMU Commission.  Chart III.2  
Distribution of WAEMU CET rates, 2009  
Number of tariff lines  Percentage  
Number of lines  
Cumulative percentage (right -handed scale)  
Note:       The figures in parentheses correspond to the percentage of all tariff lines.  
   
(right-hand scale) Number of lines  
 Note:  The figures in parentheses correspond to the percentage of all tariff lines . 
Source : WTO Secretariat calculati ons based on data provided by the WAEMU Commission.   
 
 
0510152025Chart III.3
Escalation of WAEMU CET rates, 2009
Per cent
Non applicableUnprocessed
productsSemi-finished
productsFinished
products
 Note:         The product groups are defined by the two-digit ISIC.
 Source :     WTO Secretariat calculations based on data provided by the WAEMU Commission.All products    
Agriculture
Mining and quarrying
Food products, 
beverages and tobacco
Textiles and 
clothing
Wood and articles 
of wood
Paper and articles of 
printing and publishing 
paper
Chemicals
Non-metallic mineral 
products
Basic metal 
industry
[Not legible]
[Not legible]Non applicable
   Unprocessed 
products  Semi -finished 
products  Semi -finished 
products  
Note:  The product groups are defined by the two -digit ISIC.  
Source : WTO Secretariat calculations based on data provided by the WAEMU Commission.  
  
 WT/TPR/S/236  Trade Policy Review  
Page 24 
 
 
(b) Other duties and taxes  
67. Apart from the WAEMU CET, some duties and taxes are levied at the customs frontier.  The 
statistical fee (RS) of 1 per cent, applicable even to imports exempted from customs duties is intended 
for the modernization of the national customs IT services.  The proceeds of the community solidarity 
levy (PCS) of 1 per cent go to the WAEMU Commission, whi le the proceeds of the 0.5 per cent 
ECOWAS community levy (PCC) go to the ECOWAS Commission.  The RS, the PCS and the PCC 
are calculated on the basis of the c.i.f. value.  
68. A special import tax (TCI) of 10 per cent may be applied to certain non -WAEMU origina ting 
products if their c.i.f. value is below the trigger price .63  The TCI is a community mechanism 
implemented at national level, and applies to agricultural, agro -industrial, livestock or fishery 
products with the exception of fish and fish -based products .  Its purpose is to cushion the impact of 
any sharp fall in world prices on community production and/or offset non -community unfair practices 
(section (2)(vii)).  The WAEMU Commission, by decision, approves64 products for the TCI and sets 
the trigger price s on the basis of world prices and average production costs in the member State.  In 
the case of products benefiting from guaranteed prices on the United St ates and European  Union 
markets, a different formula that takes into account these two prices instea d of local production costs 
is applied .65  The trigger prices are adjusted every six months and serve as the basis for calculating the 
taxable value .66  The degressive protection tax (TDP), a protective mechanism established by 
WAEMU67 and applied nationally,  expired on 31 December 2006 a fter having been extended 
three  times.68 
(c) Tariff preferences  
69. In principle, tariff preference schemes apply to products originating in WAEMU countries 
and to ECOWAS countries that are not WAEMU members.  Total exemption from impo rt duties and 
taxes, with the exception of internal taxes, is granted to these products within the WAEMU/ECOWAS 
area.69  The relevant rules of origin have mostly been harmonized (see below).  
70. A system of financial compensation was established for the period 2000 -2005 in WAEMU in 
order to offset the loss of customs revenue suffered by States that are importers of originating 
industrial goods;  Benin, Burkina Faso and Mali were beneficiaries.  A mechanism for the same 
purpose was also envisaged within ECOWAS bu t never became operational.  According to their 
authorities, Benin, Burkina Faso and Mali grant the preferential treatment provided for under the 
ECOWAS regime.  
                                                      
63 Regulation No.  6/99/CM/UEMO A of 17 September 1999.  
64 The community framework establishes a list of products that are automatically approved:  bovine 
meat;  poultry meat and edible offal (HS 01.05);  condensed milk;  potatoes;  onions;  bananas;  maize (corn);  
rice;  sorghum;  mille t;  wheat flour;  raw vegetable oils;  refined vegetable oils;  sugar;  tomato concentrate;  
and cigarettes and cigarillos.  In the case of these products, the request (in particular the trigger price) must be 
approved by the WAEMU Commission.  Other agric ultural and agrifood  products may also be approved for the 
TCI, in which case the request must be approved by the CET Management Committee.  
65 In the case of products with guaranteed prices, member States may replace the 10 per cent surcharge 
by an equaliza tion tax.  
66 Online information from the Observatory of Industry of Senegal.  Viewed at:  
http://www.obs -industrie.sn/TEC1.htm . 
67 Regulation No.  3/99/CM/UEMOA.  
68 Regulations No.  25/2002/CM/UEMOA, No.  19/2003/CM/UEMOA and No.  16/2005/CM/UEMOA.  
69 The ECOWAS T rade Liberalization Scheme has in principle been f ully applicable since 
1 January  2004.  Viewed at:  http://unpan1.un.org/intradoc/groups/public/documents/IDEP/ UNPAN012953.pdf . Benin, Burkina Faso and Mali  WT/TPR/S/236  
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(d) Internal taxes  
71. The WAEMU member States have adopted regulations aimed at harmonizing the imposi tion 
of VAT and excise duties, as well as the levying of flat -rate advance payments for profits tax, 
following the principle of convergence of the tax base and rates.  
72. In the case of VAT, the community framework provides for a single national rate of betwee n 
15 and 20 per cent for all taxable transactions, with the option of a r educed rate of between 5 and 
10 per cent on a maximum of ten goods and services chosen from a limitative list .70  VAT applies to 
corporations and to one -person businesses engaged in th e production, trade or provision of services.  
VAT applies to all economic operators, outside the exempted sectors, with an annual turnover, 
excluding taxes, that exceeds the threshold established at national level.  The community framework 
provides for a threshold of between CFAF 30 and 100  million for operations involving the provision 
of goods and between CFAF 15 and 50  million for the provision of services.  
73. The tax base is the c.i.f. value plus any duties and taxes (including excise duty, if any), with 
the exception of the VAT itself.  VAT is applied to locally manufactured products, when first sold or 
released for consumption.  In that case, the tax base is the selling price plus any excise duty .71  The 
rate is the same for both local products and import s. 
74. In principle, agriculture is excluded from the scope of VAT .72  However, the modalities for its 
exclusion remain to be determined, and each member State may choose the VAT regime applicable to 
the agricultural sector.  The common VAT exemptions concern t he sale or delivery of:  medical care;  
medicines and pharmaceutical products, specialized equipment and products for medical use73;  
unprocessed and basic staple foods74;  services provided in the field of school or university education;  
social tranche of the consumption of water and electricity supplies;  bank transactions and insurance 
and re -insurance services subject to specific taxation (Chapter IV(5)(iv));  real estate sales;  postage 
stamps, revenue stamps and the like;  sales of books, newspapers an d news magazines, with the 
exception of advertising revenue;  sales, by the author, of original works of art;  and the leasing of 
unfurnished buildings for residential purposes.  The delivery, conversion, repair, maintenance, 
chartering and leasing of vess els to be used for activities exercised on the high seas are exempt from 
VAT, as are aircraft engaged essentially in international traffic.  
75. The list of common exemptions is limitative.  Member States undertake not to grant 
exemptions or relief from VAT wit hin the context of measures to encourage enterprise and 
investment, within the context of measures or provisions targeted at particular sectors, or under 
particular agreements .75  However, this Directive does not exclude the application of national customs 
regimes that defer or suspend VAT on mining, petroleum and forestry activities .76  In principle, 
exports are subject to the zero rate regime, enabling exporters to obtain a rebate of the VAT paid on 
their inputs.  
                                                      
70 Directive No.  2/98/CM/UEMOA, as amended by Directive No.  02/2009/CM/UEMOA.  
71 According to the WAEMU Commission, the decision taken at community level to include this 
internal tax in the VAT tax base is justified by the small number of products subject to excise duties.  
72 Additional Act No.  03/2001.  
73 The list is set out in Directi ve No.  06/2002/CM/UEMOA.  
74 The list is set out in Directive No.  02/2009/CM/UEMOA.  It includes cereals (maize, millet, 
sorghum, wheat, fonio, rice (with the exception of glazed rice) and other cereals);  tubers;  pulses;  eggs in shell;  
fresh meat;  fish,  fresh, smoked, salted or frozen (but not processed);  and unprocessed milk.  
75 This does not concern particular agreements concluded before the application of this Directive.  
76 In general, the regulatory frameworks governing these activities provide for th e negotiation of 
royalties payable by economic operators in the place of all tax liabilities.  WT/TPR/S/236  Trade Policy Review  
Page 26 
 
 
76. The community framework governing excise dut ies sets the limits within which member 
States may set their national duty rates .77  For a number of products excise duty is mandatory:  
non-alcoholic beverages (other than water) (0 -20 per cent);  alcoholic beverages (15 -50 per cent);  and 
tobacco (15 -45 p er cent).  Moreover, six items may be chosen by each member State from the 
following WAEMU list:  coffee (1 -12 per cent), cola nuts (10 -30 per cent), wheat flour (1 -5 per cent), 
edible oils and fats (1 -15 per cent), tea (1 -12 per cent), arms and ammunition  (15-40 per cent), 
perfumery preparations and cosmetics (5 -15 per cent)78, plastic bags (5 -10 per cent), marble (5 -15 per 
cent), gold bars ( 3-15 per cent), precious stones (3 -15 per cent) and passenger vehicles with a horse 
power of 13 hp or more (5 -10 per cent).  The tax base for imports is the c.i.f. value plus any duties and 
taxes with the exception of VAT.  Excise duties are also applied to identical locally manufactured 
products, when first sold or released for consumption;  the tax base is the ex -facto ry selling price 
excluding VAT.  
77. According to Directive No.  6/2001/CM/UEMOA, in addition to import duties and VAT 
petroleum products are subject to only a specific excise duty.  The WAEMU member States are free 
to fix the levels but are required progressive ly to narrow the gap between individual products.  The 
differences between diesel and ordinary petrol were to be eliminated by 31 December 2007.  The 
differences for other petroleum products were not to exceed CFAF 100.  Direct subsidies and cross 
subsidie s for the consumption of petroleum products were also to have been eliminated within a 
five-year period ending 31 December 2008 .79  However, this provision does not concern direct 
subsidies through enterprises "when they do not distort free competition".80 
78. With regard to the advance payment of profits tax (AIB), the WAEMU rules81 stipulate that in 
the event of recourse to such a mechanism, exclusively for the purpose of boosting taxation of small 
and medium -sized enterprises, member States should ensure that i ts application is neutral as between 
imports and internal transactions.  The community framework sets a ceiling rate of 3 per cent, with the 
option of applying a higher rate (up to 5 per cent) in the case of enterprises that do not have a tax 
identificatio n number.  The scope agreed by WAEMU does not include provision of services, or sales 
of water and electricity.  Member States may also exempt operations of enterprises that are exempt 
from profits tax under the mining, petroleum, forestry and investment c odes.  At the customs border, 
the AIB is payable in the case of release for consumption of the goods as well as under the conditional 
relief procedure;  the tax base is the customs value plus all duties and taxes.  Nevertheless, the 
inclusion of VAT and ex cise duties in the tax base can hardly be reconciled with the purpose of the 
profits tax for which the advance payment is levied.  
(iii) Rules of origin  
79. The Rules of Origin governing eligibility of products for preferential treatment within 
WAEMU82 and ECOWAS83 are largely harmonized.  Community origin is conferred on unprocessed 
originating products (local or handmade products) and on those which have undergone sufficient 
                                                      
77 Directive No.  3/98/CM/UEMOA, as amended by Directive No.  03/2009/CM/UEMOA.  
78 The list is defined in Directive No.  3/98/CM/UEMOA.  
79 Directive No.  01/2007/CM/UEMO A of 6 April 2007.  
80 Article 12 of Directive No.  6/2001/CM/UEMOA.  
81 Directive No.  07/2001/CM/UEMOA of 26 November 2001.  
82 Additional Protocol No.  III/2001 establishing the WAEMU Rules of Origin (applicable as of 
1 January  2003) replaces Additional Act No.  4/96 of 10 May 1996 establishing a preferential tariff regime for 
trade within WAEMU, as amended by Additional Act No.  4/98.  Additional Protocol No.  III/2001 was revised 
by Additional Protocol No.  01/2009/CCEG/WAEMU.  
83 The ECOWAS Trade Liberalization Sche me has been in force since 1 January 2004;  its Rules of 
Origin are defined by Protocol A/P/01/03 of 31 January 2003.  Benin, Burkina Faso and Mali  WT/TPR/S/236  
 Page 27 
 
 
working or processing.  For the latter, the applicable criteria are:  either a change of tarif f 
classification affecting one of the first four digits of the tariff nomenclature, with exceptions84;  or a 
community value added of at least 30 per cent of the cost price of the goods, ex -factory and excluding 
tax.85 
80. In principle, goods processed under par ticular regimes involving total or partial conditional 
relief or exemption from import duties on inputs cannot be considered WAEMU/ECOWAS 
originating products.  In 2009 the WAEMU regulatory framework was revised to allow for the 
possibility of approval of such products within the Union provided the duties and taxes payable on the 
materials used in the manufacturing process have been paid (revised Article 8).  However, the 
WAEMU Commission has still to issue a regulation on the implementation of this relaxat ion of the 
WAEMU Rules of Origin.  
81. According to the common provisions of the two regional groupings, the community origin of 
goods coming from another member State must be certified by a certificate of origin.  Every shipment 
crossing a border within the WA EMU/ECOWAS area must be accompanied by its own certificate of 
origin (even if the production of the exporting enterprise has already been certified for an earlier 
shipment).  However, this requirement does not apply to agricultural products and handicrafts .  Since 
1 January 2006, member States have exclusive powers as regards approval of goods produced or 
processed within their national territory .86  The ECOWAS and WAEMU Commissions are 
responsible for publishing the approvals for their respective communitie s.  In general, the number of 
approvals has been in line with the size of the economy concerned (Table III.3).  
82. Despite the standardization of the origin certificate issued within ECOWAS87 and 
consequently in WAEMU, economic operators must submit separate ap plications for approval for the 
scheme concerned.  The definitions of community value added as adopted by the two groupings lead 
to a lack of symmetry which carries over into the approval of industrial products.  The differences 
stem from the ceilings esta blished for certain components of the ex -factory selling price in WAEMU 
and ECOWAS, in particular staff charges (15 and 20 per cent, respectively), external services (7 and 
10 per cent) and financial costs (2 and 3 per cent) .88  Thus an application for appr oval may be rejected 
by WAEMU but accepted for the ECOWAS Liberalization Scheme.  
83. In fact, even when approved some originating products do not circulate freely on the 
WAEMU and ECOWAS intra -community markets owing to various other obstacles, including the 
lack of mutual recognition of national technical standards and rules as well as unilaterally established 
prohibitions or authorization regimes .89  The WAEMU Commission continues to highlight 
administrative obstacles imposed on community products through:  pr e-shipment inspection 
formalities;  minimum import quantitie s in order to benefit from duty -free status (and to obtain import 
authorizations for certain goods);  importation of originating products dependent on purchase of 
                                                      
84 Regulation No.  12/2002/CM/UEMOA.  
85 Regulation No.  13/2002/CM/UEMOA and Protocol A/P/01/03.  
86 Additional Protocol No.  III of 19 December 2001 establishing Rules of Origin for WAEMU 
products;  Regulation C/REG.3/4/02 of 23 April 2002 on the approval procedure for originating products for the 
ECOWAS Trade Liberalization Scheme.  
87 Regulation C/REG.4/4/02 of 23 April 2002.  
88 Regulation No.  13/2002/CM/UEMOA of 19 September 2002 and Regulation C/REG.5/4/02 of 
23 April  2002.  
89 In addition, the OPA, a joint WAEMU and ECOWAS initiative, has noted many check points and 
barriers on the main road corridors in the region.  Aside from the delays thus caus ed, the passage of goods is 
often subject to payment of illicit charges.  WT/TPR/S/236  Trade Policy Review  
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national products;  and withholdi ng of prior import declarations .90  A large proportion of goods 
eligible for free movement within ECOWAS do not reportedly benefit from this status either.  
84. In principle, the ECOWAS and WAEMU Commissions may carry out checks on the approval 
procedures in mem ber States.  Disputes relating to non -recognition of certificates of origin are settled 
bilaterally or with the involvement of the relevant Commission.  However, the lack of coordination 
between the national and supranational administrations continues to h inder the free movement of 
goods.  
Table III.3  
Trend in approvals for the WAEMU c ommunity preferential tax, 2003 -2009  
  2003  2004  2005  2006  2007  2008  2009a Average  
2003 -2009  Total  
1996 -2009  
Benin  Enterprises  0 4 1 5 2 5 0 2.4 58 
Products  0 40 20 21 41 33 0 22.1 328 
Burkina 
Faso  Enterprises  3 5 2 2 4 5 3 3.4 59 
Products  16 57 34 4 9 13 8 20.1 311 
Côte 
d'Ivoire  Enterprises  0 8 13 12 24 12 25 13.4 317 
Products  0 95 113 54 124 46 71 71.9 1,533  
Guinea - 
Bissau  Enterprises  .. .. .. .. .. .. .. .. .. 
Products  .. .. .. .. .. .. .. .. .. 
Mali  Enterprises  0 0 0 4 0 3 3 1.4 49 
Products  0 0 0 15 0 6 4 3.6 207 
Niger  Enterprises  0 1 3 3 0 0 0 1.0 21 
Products  0 2 8 8 0 0 0 2.6 73 
Senegal  Enterprises  1 11 6 15 7 8 31 11.3 194 
Products  3 60 35 75 116 58 82 61.3 886 
Togo  Enterprises  0 2 2 1 3 1 1 1.4 37 
Products  0 3 4 8 20 31 10 10.9 229 
Total  Enterprises  4 31 27 42 40 34 63 34.4 735 
Products  19 257 214 185 310 187 175 192.4  3,567  
.. Not available.  
a 11 months  
Source : WAEMU Commission.  
(iv) Prohibitions, q uantitative restrictions and licensing  
85. According to the WAEMU customs regulations91, foreign products bearing a false mark or 
indication of origin are automatically prohibited for importation.  It is also planned to establish by 
regulation a common approach  to prohibitions and licensing, in order to harmonize the relevant 
national provisions.  The community frameworks currently in force concern goods excluded from 
transit92 as well as goods permanently prohibited from bonded warehouses93;  the regimes regulati ng 
the importation of ozone -depleting substances and veterinary medicines have also been harmonized.94 
                                                      
90 WAEMU (2008).  
91 Chapter 5 of the Annex to Regulation No.  09/2001/CM/UEMOA.  
92 Regulation No.  12/2008/CM/UEMOA of 26 September 2008.  In addition to goods bearing false 
marks or indic ations of origin, the list includes:  explosive powders and substances;  pyrotechnic articles (fire 
crackers, waxed fuses, rockets, hail rockets and the like);  military weapons, parts and ammunition;  cutlasses, 
swords, bayonets and similar arms, parts th ereof and scabbards and sheaves therefor;  projectiles, mines and 
parts thereof;  revolvers and pistols;  hunting shotguns, hunting or target shooting rifles, and ammunition Benin, Burkina Faso and Mali  WT/TPR/S/236  
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86. With regard to ozone -depleting substances and equipment containing them, the regulations 
prohibit their importation and production on WAEMU territory as o f 1 January 2006 .95  However, 
imports of such substances and equipment from outside the Union may be allowed by authorization of 
the Minister for Trade with the prior favourable opinion of the Minister of the Environment of the 
State of final destination.  Member States are responsible for establishing the relevant quotas and 
allocating them among importers.  The community framework provides for the registration of 
importers and distributors of ozone -depleting substances by national offices, as well as the c reation of 
a Community Ozone Committee (CCO) responsible for seeing to the implementation of the Montreal 
Protocol on such substances.  
87. The placing of veterinary medicines on the market of a member State is subject to prior 
authorization by the WAEMU Commis sion following the opinion of the WAEMU Veterinary 
Committee96 and a scientific evaluation by the regional Veterinary Medicine Committee (CRMV) set 
up for this purpose .97  Applicants for authorization must be established within the community area or 
have a d esignated representative to ensure pharmaceutical supervision, handling of complaints and 
follow -up of batches and their withdrawal if necessary.  Authorizations are valid for five years 
(renewable) and may be amended or transferred at the request of the h older.  If necessary, an 
authorization may be reviewed annually and/or carry certain specific obligations.  In the event of an 
outbreak of a serious animal disease, member States may, exceptionally and provisionally, allow the 
importation of veterinary med icines without community authorization into their national territory, 
after informing the Commission of the detailed conditions for its use.  A network of nine quality 
laboratories has been set up to control the quality of veterinary medicines.  The first regional 
evaluation of marketing authorization files was carried out by the CRNV in November 2009.  
88. The WAEMU Treaty provides for the phasing out of the quan titative restrictions on 
intra-community trade, but no implementing legislation has been adopted for  the purpose.  Likewise, 
WAEMU has not yet established a framework for the application of such restrictions to trade with 
non-WAEMU countries.  According to the WAEMU Commission, member States do not apply 
quantitative restrictions in their foreign trade a s a whole.  
                                                                                                                                                                     
therefor;  narcotic drugs and psychotropic substances;  pornographic writings, pub lications, drawings, posters, 
engravings, paintings, photographs, snapshots, dies, and reproductions and all objects contrary to decency or 
liable to disturb public order;  tainted products, and counterfeit or pirated goods.  The competent authorities of 
member States may grant exceptional transit authorizations.  
93 Regulation No.  13/2008/CM/UEMOA of 26 September 2008.  The prohibition concerns tainted or 
damaged products and counterfeit or pirated goods or goods bearing false marks or indications of origin as well 
as goods absolutely prohibited for release or consumption or export on grounds of public security;  public order;  
protection of human and animal life or health;  public morals;  protection of the environment;  protection of 
national treasures of a rtistic, historical or archaeological value;  protection of intellectual or industrial property;  
and consumer protection.  
94 Regulation No.  02/2006/CM/UEMOA establishing the community procedures for the authorization 
for the release for consumption and sup ervision of veterinary medicines and setting up a regional veterinary 
medicine committee.  
95 Regulation No.  04/2005/CM/UEMOA of 4 July 2005.  
96 Regulation No.  01/2006/CM/UEMOA of 23 March 2006.  
97 Regulation No.  02/2006/CM/UEMOA of 23 March 2006.  The fees le vied by the WAEMU 
Commission for the granting of veterinary medicine marketing authorizations as well as for other services 
provided in this context are set out in Regulation No.  03/2006/CM/UEMOA.  The Commission has a maximum 
period of 240 days running fr om the date of submission of a valid authorization application to give its opinion.  WT/TPR/S/236  Trade Policy Review  
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(v) Standards, technical regulations and accreditation procedures  
89. In order to foster their intra -community trade as well as their participation in the world 
economy, the WAEMU member States are in the process of harmonizing accreditation, certificat ion, 
standardization and metrology activities.  The various initiatives launched since September  2001 
under a quality enhancement programme have three technical components:  the upgrading of 
reference laboratories with a view to their international accredi tation;  the harmonization of national 
standards and regulatory frameworks, including through the strengthening of the national 
standardization bodies and the creation of a regional documentation centre;  and quality promotion 
within enterprises and consum er protection (ISO 9001 certification, quality prizes, establishment of 
technical support centres, etc.) .98  Among the results recorded by the programme by the end of 
May 2009, mention should be made of eight studies carried out on priority products and 60  training 
sessions on quality management, standardization, metrology, accredi tation, inspection, and the 
WTO  TBT and SPS Agreements.  There are 65 laboratories receiving assistance in their upgrading 
and international accreditation efforts .99  Regional datab ases have been set up to disseminate 
information on available services provided by testing and calibration laboratories;  existing standards 
and regulations;  and quality management.  A project for the extension of this quality enhancement 
programme to all  West African countries (ECOWAS plus Mauritania) is under preparation.  
90. Regulation No.  01/2005/CM/UEMOA, one of the programme's achievements, defines the 
mechanisms for cooperation among national regimes and the modalities for ensuring their mutual 
consiste ncy.100  The community framework is based on the principle  of mutual recognition at 
three  levels:  recognition of technical regulations, standards and specifications;  recognition of 
conformity assessment procedures;  and recognition of the results of confor mity assessment 
procedures (Article  10).  The precautionary principle, allowing the imposition of barriers to the free 
circulation of goods and services for legitimate reasons, is recognized.  This framework imposes a 
transparency obligation at WAEMU level  through the notification to the Commission of the national 
TBT regime.  It makes the Commission responsible for "determining the existence in a member State 
of any manifest, clear and unjustified obstacle of the free movement of products and services" and , if 
found to constitute "a means of arbitrary discrimination or disguised restriction" notifying it to the 
member State for action, failing which the case should be referred to the Court of Justice.  Although 
the community framework has been in force sinc e January 2006, mutual recognition is not yet 
operational within WAEMU.  The Union has not concluded agreements of this kind with other 
countries.  
91. The Regulation establishes three permanent technical bodies f or quality promotion:  the 
West  African Accredit ation System (SOAC);  the Regional Standardization, Certification and Quality 
Promotion Secretariat (NORMCERQ);  and the West African Metrology Secretariat (SOAMET).  
Their activities are coordinated by a Regional Quality Coordination Committee (CRECQ), wh ich is 
inter alia  responsible for formulating recommendations and opinions.  
92. The WAEMU regulatory framework also provides for the preparation of regional standards 
according to the needs established by the national standardization bodies and transmitted to 
NORMCERQ.  At community level the standardization priorities are defined on the basis of various 
considerations:  need expressed by at least half the States;  relevance to health, safety, the 
                                                      
98 Establishment of a WAEMU accreditation, standardization and quality promotion system.  Viewed 
at:  http://www.uemoa.int/ONUDI/ProgrammeQualitel.htm . 
99 WAEMU online inform ation, "Programme qualité de l'Afrique de l'ouest:  Appui à la compétitivité et 
à l'harmonisation des mesures OTC et SPS".  Viewed at:  http://www.uemoa.int/qualite/ index.htm . 
100 WAEMU online information.  Viewed at:  http://www.uemoa.int/actes/ 2005/REGL_ 01_2005  
_CM.htm . Benin, Burkina Faso and Mali  WT/TPR/S/236  
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environment and trade;  upgrading of local products;  technical barriers to trade noted between 
member States of the Union;  and importance for local use or consumption .101  The national 
standardization bodies establish regional technical standardization committees (CTRN) consisting of 
two representatives per member Stat e to deal with specific areas and prepare draft WAEMU 
standards;  their progress is regularly monitored by NORMCERQ .102  A breakdown of the 
17 operational CTRNs in 2007 by area and by host country is given in Table III.4.103 
93. To the extent possible, internation al standards are used as a reference for the preparation of 
WAEMU standards;  otherwise, the basic texts are the national standards and technical regulations.  
The procedure for drafting WAEMU standards provides for the submission of draft standards to 
public enquiry for a maximum of three months in the member States prior to their adoption .104  
WAEMU standards are approved by the WAEMU Council of Ministers.  Their application is 
voluntary and they serve as a reference in intra -community trade .105  The WAEMU Co mmission may 
also propose that a standard be made mandatory with the approval of the Council of Ministers.  To 
date no standard is in force for WAEMU.  
Table III.4  
WAEMU Regional Technical Standardization Committees, 2009  
Countries  Committee  
Benin  Chemical  industry and petroleum products  
 Handicraft products and equipment  
 Transport  
Burkina Faso  Building and engineering  
 Telecommunications  
CONOBAFIa Banks, securities and other financial services  
Côte d'Ivoire  Electricity and renewable energy  
 Protect ion, safety and health, social responsibility  
Guinea -Bissau  Tourism and hotel industry  
Mali  Packaging  
 Textiles  
Niger  Quality management  
 Livestock products, hides and skins  
Senegal  Environment  
 Food products  
Togo  Wood and wood products  
 Basic sta ndards  
a The West African Committee for the Organization of Banking and Financial Standardization (CONOBAFI) groups the 
representatives of the WAEMU banking and financial sector for the purpose of drafting preliminary specific standards for the 
sector.  I t is planned to recognize CONOBAFI as an official regional standardization office.  
Source : WAEMU Commission.  
                                                      
101 WAEMU (2007).  
102 A cooperation agreement between NORMCERQ and the African Organization for Standardization 
is envisaged to foster the development of standardization and related activities in Africa.  
103 WAEMU (2007).  
104 On 24 June 2009, NORM CERQ launched public enquiries for six draft standards:  APN UEMOA 
3500:  2009 Cotton lint - Specifications;  APN UEMOA 3502:  2009 Seed cotton - Specifications;  APN 
UEMOA 3501:  2009 Cotton thread - Specifications;  APN UEMOA 7001:  2009 Cardboard packag ing - 
Vocabulary;  APN UEMOA 7002:  2009 Parallelepiped packaging for fruit and vegetables - Specifications and 
test methods;  and APN UEMOA 7000:  2009 Quality classes of wood used for palettes and packaging.  
105 Approved standards are reviewed every five y ears and may be revised to upgrade their technical 
level.  WT/TPR/S/236  Trade Policy Review  
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94. In January 2008, WAEMU adopted a Common Environmental Improvement Policy 
(PCAE) .106  The objectives of the PCAE are to reverse the trends of "deterio ration and reduction of 
natural resources", improving life environments and maintaining biodiversity.  In addition to the main 
guidelines for the sustainable management of natural resources and management of environmental 
problems, the Additional Act procl aims the member States' commitment to harmonize and standardize 
their environmental standards and technical regulations.  The PCAE also envisages the 
implementation of appropriate modes of production, consumption and economic use of natural 
resources, in p articular through the promotion of renewable energy sources (Chapter IV(3)).  
95. In the context of the "Quality" programme, WAEMU has provided resources to promote more 
active participation by member States in the work of the International Organization for 
Standardization (ISO).  In January 2010, Mali acquired "Member Body" status enabling it to 
participate with full voting rights in the drafting of any standard considered important for its 
economy.  For the time being, Benin and Burkina Faso are Correspondent Members of ISO, and thus 
not yet in a position to influence the course of its work.107 
(vi) Sanitary and phytosanitary measures  
96. A process of harmonization of national sanitary and phytosanitary legislation is under way 
within WAEMU, but no concrete results have y et been achieved.  In particular, import and export 
requirements and control procedures are the same for community and non -community products.  
97. Among recent texts, Regulation 07/2007/CM/UEMOA of 6 April 2007 defines a framework 
for plant and animal health a nd food safety.  The idea is to establish mechanisms for cooperation and 
establish mutual recognition, subject to the precautionary principle, among member States.  The 
relevant authorities are supposed to align their sanitary measures on the international  standards, 
directives and other recommendations, in particular those of the C odex Alimentarius, the 
WTO  (SPS  and TBT Agreements), the International Plant Protecti on Convention (IPPC), the 
World  Organisation for Animal Health (OIE) and those established by  the Cartagena Protocol on the 
Prevention of Biotechnological Risks.  The member States also  undertake to support the 
WAEMU  health and safety bodies with a view to the adoption of international standards.  
98. The rules governing the approval, marketing and con trol of pesticides in WAEMU were 
harmonized in 2009108;  their transposition into domestic legislation is still under way.  Following 
close cooperation between ECOWAS and the Inter -State Standing Committee for Drought Control in 
the Sahel (CILSS), these two institutions drew up the contents of the community framework in this 
area.  The framework invites member States to ratify the main international conventions in this field, 
to base their national regulations on these provisions, and to harmonize the require ments and criteria 
for approval, including those for the labelling, packaging, and storag e of approved pesticides.  
Five lists are to be drawn up to this end:  pesticides that have been approved or provisionally 
authorized for sale (APV);  those which are prohibited;  those which are under toxicological 
surveillance;  those which are severely regulated;  and those accepted as approved in each member 
State.  Authorization to import pesticides into the community area is defined according to the 
conditions and  criteria for each list.  The regulation establishes a WAEMU Regional Pesticides 
Committee (CRPU), which is responsible for checking that approval applications are compliant, as 
well as ensuring post -approval control.  In principle, a State may grant autho rization for the 
importation of a pesticide approved by another WAEMU State or provisionally authorized for sale, 
                                                      
106 Additional Act No.  01/2008/CCEG/UEMOA of 17 January 2008.  
107 ISO online information.  Viewed at:  http://www.iso.org/iso/fr/about/iso_members.htm . 
108 Regulation No.  04/2009/CM/UEMOA.  Benin, Burkina Faso and Mali  WT/TPR/S/236  
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but may refuse to allow it to be offered for sale on its own market.  Such refusals must be reasoned 
and notified to the Commission.  
99. Regulatio n No.  03/2009/CM/UEMOA establishes a harmonizing sub -regional legal 
framework for the quality control, certification and marketing of plant seeds and seedlings in the 
Union's member States.  It is planned to prepare a regional catalogue of the plant specie s and varieties 
of the Union (CREVU), which would consolidate the national catalogues approved at national level.  
Member States undertake to implement the "principle of mutual recognition of certifications based on 
community technical regulations and stan dards on plant seeds and seedlings as well as the control and 
approval procedures in force in the Union, recognizing them as equivalent" (Article 6).  The 
framework also defines the occupations related to the marketing of plant seeds and seedlings.  At the  
end of December 2009, this regulation had not been implemented in the countries concerned.  
100. Other common bodies dealing with SPS issues include the African Union/Inter African 
Phytosanitary Council (AU/IAPSC), which inter alia  organizes training for govern ment officials.  
(vii) Contingency measures  
101. On 23 May 2003, WAEMU adopted an Anti -Dumping Code109, applicable as from 
1 July 2004.  This incorporates in full the provisions of the relevant WTO Agreement and applies only 
to imports from non -WAEMU countries.  However , no anti -dumping measure has been formally 
taken since the entry into force of the Code;  a case concerning mustard imports from France is 
currently under study.  
102. Although none of the WAEMU member States has reserved the right to apply the special 
safeguar d clause provided for in the WTO Agreement on Agriculture, the special import tax (TCI) 
adopted by the Union in 1999 (section (2)(ii)(b)) seems, among other things, also to play this role.  
The purpose of the TCI is to protect community agricultural and agrifood  products against the effects 
of volatile world prices, as well as against unfair business practices such as export subsidies and 
dumping.  The eligibility of a product for the TCI also depends on the local industry's capacity to 
cover a major part o f the Union's needs.  According to the WAEMU Commission, the TCI will 
remain in force until the introduction of community safeguard mechanisms such as frameworks for 
subsidies and countervailing measures.  
103. The regulations establishing the circumstances in w hich member States are authorized to take 
safeguard measures by way of a waiver of the common trade policy date from 1998 .110  A member 
State facing serious economic difficulties may not waive the WAEMU rules unless the Commission 
so decides;  the latter als o approves the nature and duration (which may not exceed six months, unless 
formally extended) of the proposed measures .111  Application for review of the Commission's decision 
may be lodged with the Council of Ministers.  Authorized safeguard measures are a pplied exclusively 
within the customs territory of the beneficiary State.  The community regulation does not explicitly 
distinguish between Union members and other countries.  However, the possibility of lodging a 
                                                      
109 Regulation No . 9/2003/CM/UEMOA.  
110 Regulation No.  14/98/CM/UEMOA.  Such a measure can be taken only with the authorization of the 
WAEMU Commission, following upon a request lodged by the member State.  The regulations specify that "the 
Commission will ensure that the sa feguard measures adopted are consistent with the general principles of the 
relevant rules of the World Trade Organization" (Article 7).  
111 The Commission may also authorize provisional measures on the grounds of exceptional 
circumstances for a maximum perio d of 90 days deductible from the derogation period.  The normal procedure 
for requesting derogation must be followed at the same time.  WT/TPR/S/236  Trade Policy Review  
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challenge exists only for member States af fected by non -compliance with the implementation 
procedures for a waiver that has been granted, or by a measure consistent therewith.  
(3) MEASURES  DIRECTLY AFFECTING EXPORTS  
(i) Registration and customs procedures  
104. The registration requirements for the importation of goods (section (2)(i)) also apply to 
exportation and re -exportation.  According to the exchange regime adopted by the countries of the 
franc zone and implemented by WAEMU112, every economic operator is under the obligation to 
repatriate the earnings resul ting from exporting to countries outside the Union and to convert them 
into CFA francs through an approved financial intermediary.  This requirement is implemented by 
having export transactions domiciled with approved financial intermediaries .113  Foreign cu rrency 
must be repatriated within one month of the settlement date specified in the contract with the foreign 
customer.  Repatriation becomes effective when the bank concerned transfers the corresponding 
foreign currency to the BCEAO, via the operations ac count.  
105. The option of a simplified customs declaration, which may be final or subsequently 
regularized through a supplementary declaration, applies to goods for export as well import 
(section  2(i)).  The community framework defines the essential information  that must be included in 
simplified declarations as well as the conditions of eligibility of trade transactions.  
(ii) Export duties and taxes  
106. WAEMU has not established a framework harmonizing customs duties and charges of 
equivalent effect levied on exports.  No distinction is made in the treatment of goods of community 
origin and those destined for other countries.  
(iii) Goods in transit  
107. According to the WAEMU Customs Code, goods in transit are transported under customs 
control, with the suspension of duties and cha rges and prohibition measures;  provision is made for a 
security (guarantee) mechanism, including customs escort .114  The customs authorities fix the duration 
of transit and may impose an itinerary on carriers;  they are also responsible for establishing the  forms 
of security that may be required.  Certain goods (arms, explosives, narcotic drugs, counterfeit goods) 
are barred from the transit regime by the regulations, but may be authorized on an exceptional basis 
by the relevant authorities of member States.115 
108. A WAEMU recommendation aimed at rationalizing port transit administrative procedures 
dates from 27 June 2002 .116  WAEMU member States were invited to set up national transport 
facilitation committees by 31 December 2002 and to ratify the Convention on Faci litation of 
International Maritime Traffic (FAL Convention of the International Maritime Organization), as well 
as the International Convention on the Simplification and Harmonization of Customs Procedures, 
known as the revised Kyoto Convention.  The gover nments of member States are also encouraged to 
open up the merchandise handling sector in ports to the private sector;  to give priority to customs 
procedures based on information provided in advance;  and to establish a computerized link between 
                                                      
112 Annex to Regulation No.  09/2001/CM/UEMOA.  
113 Circular No.  005 of 30 June 1994.  
114 Maritime transport is excluded from tra nsit. 
115 Regulation No.  12/2008/CM/UEMOA of 26 September 2008.  
116 Recommendation No.  02/2002/CM/UEMOA of 27 June 2002.  Benin, Burkina Faso and Mali  WT/TPR/S/236  
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the port authority and Customs in order to avoid duplication of formalities.  According to the 
information provided by the WAEMU Commission, national transport facilitation committees have 
been established in all member States;  a technical monitoring committee has  also been set up at 
community level to speed up the elimination of non -tariff barriers.  In addition, member States are in 
the process of installing juxtaposed control posts at the internal borders of the Union in order to avoid 
duplication of formalities ;  the introduction of a single entry system allowing free movement of goods 
within the community market is not envisaged for the time being.  
109. ECOWAS, which includes all the WAEMU countries, adopted an Inter -State Road Transit 
(TRIE) regime117 in 1982, but so  far it has only been applied unevenly with respect to its fundamental 
principles.  The regime provides for a single customs document for road transit on approved vehicles 
and without load -breaking.  A security mechanism for TRIE operations throughout the journey is also 
provided for, following the principle of a single flat -rate payment (0.5 per cent of the c.i.f. value) at 
the point of departure;  the proceeds of the payments should be fairly distributed among the countries 
concerned by the transit .118  This security mechanism has not been implemented.  In addition, the 
WAEMU Customs Code only partially recognizes the TRIE arrangements:  only road transit within 
WAEMU and the customs territory of an ECOWAS member State is governed by the provisions in 
force in ECOWAS.  According to the WAEMU Commission, this approach is justified by the fact that 
the Union is supposed to constitute a single customs territory.  However, at present the payments 
levied as securities under the transit regime in WAEMU countries ar e not harmonized;  re -exports 
(outside the transit regime) of non -originating goods are also subject to import duties when crossing 
the border between two member States.  
(iv) Prohibitions, quantitative restrictions and licences  
110. Once adopted, the community appro ach to import prohibitions and licences (section  (2)(iv)) 
should also apply to export and re -export operations.  For the time being there are no explicit 
community export prohibitions;  however, in view of the list of prohibited goods barred from bonded 
warehouses (section (2)(iv)), their possible application cannot be ruled out.  
(v) Free zone regime  
111. The WAEMU Customs Code specifies that goods introduced into a free zone on the territory 
of a member State are in general exempted from import duties and taxes and  not subject to the normal 
customs control.  However, imports and exports under the free zone regime are carried out under the 
supervision of the competent customs administration and must be covered by a detailed declaration .119  
Goods thus introduced may re main for an unlimited duration, and are considered foreign to the Union.  
The possibility of releasing goods from a free zone for consumption on the customs territory has been 
approved;  in principle, such products are eligible for WAEMU -originating produc t status following 
payment of the duties and charges payable on the inputs used in their manufacture.  However, the 
procedures for implementing this decision have not yet been defined.  
                                                      
117 Convention A/P4/5/82 of 29 May 1982.  
118 Additional Convention A/SP/1/5/90 of 30 May 1990 establishing within the Community a security 
mech anism for inter -State road transit operations (ECOWAS);  agreement linking national security deposits for 
inter-State road transit operations for goods within ECOWAS of 24 April 1998;  and Additional Agreement 
linking security deposits for inter -State road  transit operations within ECOWAS of 22 March 2005.  
119 Regulation No.  14/2008/CM/UEMOA of 26 September 2008.  WT/TPR/S/236  Trade Policy Review  
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112. In the absence of a community implementing regulation, member States th at have free zones 
have authorized the sale of part of their output on the domestic market upon payment of the duties and 
charges applicable to like products from other (non -WAEMU) countries.120 
(4) OTHER MEASURES  
(i) Competition and price control  
113. The regulation and  treatment of anti -competitive practices within WAEMU takes place at 
two levels.  Community law covers the following areas:  anticompetitive agreements;  abuse of a 
dominant position;  State aid;  and practices attributable to member States .121  National leg islative 
competence is limited to areas not regulated at Union level, such as unilateral practices of 
non-dominant enterprises and consumer protection.  Some member States, including Burkina Faso, 
will have to adapt their pre -existing legislation to the WA EMU rules in this area so as to reflect the 
principle of exclusive application of the rules .122  Other member States, including Benin, are still in 
the process of drawing up a national competition framework.123 
114. The community competition regime, which has been in force since 1 January 2003124, 
prohibits any agreement or concerted practice between enterprises, including association decisions, 
for the purpose or with the effect of restricting or distorting free competition within the Union.  Abuse 
of a dominant posi tion held by one or several enterprises is likewise prohibited.  This prohibition also 
covers concentrations (mergers between previously independent companies) that create or strengthen 
a dominant position.  These provisions also apply to State -owned enter prises as well as companies to 
which WAEMU States grant special and exclusive rights.  The WAEMU Commission may grant 
individual (and conditional) exemptions if the anticompetitive practice helps to improve the 
production and distribution of goods or promo te technical or economic progress;  it may also define 
exemptions by category in the case of specialization agreements, research and development 
agreements and technology transfer agreements.125 
115. As far as procedure is concerned, the community competition reg ime grants the WAEMU 
Commission not only the responsibility for deciding in the first instance, but also an active role in the 
investigations and hence to a large extent the burden of proof .126  The national competition bodies 
have a general investigative fu nction either at national initiative or at the Commission's express 
                                                      
120 OECD (2010).  
121 Regulation No.  2/2002/CM/UEMOA on anticompetitive practices in WAEMU;  Regulation 
No. 3/2002/CM/UEMOA on procedures applicable to u nderstandings and abuse of dominant position;  and 
Regulation No.  04/2002/CM/UEMOA on State aid within WAEMU and implementing procedures for 
Article  88(c) of the WAEMU Treaty.  
122 Mali's legislation was brought into conformity with the WAEMU and OHADA standa rds through 
Ordinance No.  07-025/P -RM of 18 July 2007 replacing Ordinance No.  92-021/P -CTSP of 13 April 1992.  
Viewed at:  http://www.c uts-ccier.org/7up4/ppt/PPT -IRM -%C3 %89tat_de_la_concurrence_au_ Mali.ppt . 
123 Bakhoum, M. (2005), pp. 319 -354. 
124 The WAEMU Treaty prohibits ipso jure , as from one year after its entry into force (i.e. in 1995), 
anticompetitive understandings, abuse of dominant position and official aid likely to distort competition.  
However, the relevant implementing legislation only entered into force in January 2003.  
125 No exemption defined by category is currently in force.  
126 Directive No.  02/2002/CM/UEMOA of 23 May 2002.  The WAEMU Commission has sole 
competence for deciding cases involving anticompetitive practices likely to have a distort ing effect on trade 
between member States, practices attributable to member States, and official aid.  In other areas governed by 
community law, the Commission also has sole competence both to carry out the investigations and to take the 
decisions.  Benin, Burkina Faso and Mali  WT/TPR/S/236  
 Page 37 
 
 
request .127  Hence, the Union's ability to take on anticompetitive behaviour largely depends on the 
Commission's administrative resources;  a reorganization of the framework for cooperation with 
national authorities, by granting the latter additional powers, could help community law to be 
implemented more effectively.  In addition, the availability of an online database on the legal 
precedents (case law) developed by the WAEMU Commission woul d contribute to better 
understanding of competition matters by economic operators and the general public.  
116. In order to obtain exemption from the relevant provisions or negative clearance, it is 
necessary to notify the WAEMU Commission of any inter -enterpris e agreement, association decision 
or concerted practice.  The community framework does not provide for any systematic a priori control 
of concentration operations;  only those involving enterprises that already have a dominant position 
must be notified.  T he Commission may initiate proceedings ex officio or at the request of an 
interested party for the purpose of acting against anti -competitive practices .128  It may order the 
operators concerned to cease their anti -competitive practices within a specified per iod, or impose 
special conditions on their activities.  It may also fine the enterprises involved, under the supervision 
of the WAEMU Court of Justice.129 
117. The cases currently being handled from the three countries concern telecommunications 
(Mali), the audio visual sector (Benin, Burkina Faso and Mali) an d the carriage of mail 
(Burkina  Faso).  
118. Since the beginning of 2003, the policy on State aid within WAEMU has, in principle, been 
governed by a Union regulation.  "Official aid" is defined as any measure which:   "(1) involves a 
direct or indirect cost or a loss of revenue for the State, its subdivisions or any public or private body 
that the State establishes or designates with a view to managing the aid;  and (2) thus bestows an 
advantage on certain enterprises  or certain products" .130  Only "official aid liable to distort 
competition by favouring certain enterprises or certain products" is prohibited.  The prohibition of an 
official aid programme is determined, in principle, only after review by the WAEMU Commiss ion.  
So far, the cases handled (at the request of private operators) have concerned air transport and the 
production of cement, flour and oils.  However, certain State aid programmes are prohibited as a 
matter of course.  This is the case, for example, of  aid contingent upon the results of exporting to the 
other member States or the use of domestic products rather than imports from other member States.  
119. Member States are required to notify the Advisory Committee on Competition of any new 
official aid progra mme so that it can be reviewed;  issues may also be brought before the Committee 
ex officio on the basis of information from various sources .131  If a review leads to a finding of 
illegality, the official aid programme must be withdrawn.  In order to ensure compliance with the 
notification obligation, the WAEMU Commission has decided to carry out an annual survey of public 
aids;  any aid that has not been notified becomes illegal.  
                                                      
127 Membe r States also participate in the work of the Union's Advisory Committee on Competition.  
128 Given the novelty of the implementation of competition law in WAEMU and the need to establish 
an institutional framework, a programme of clemency for cases of illicit  understandings in order to improve 
their detection has not yet been established.  
129 The fines for infringement may range from CFAF 500,000 to CFAF 1  million ;  the latter amount 
may be raised to 10  per cent of the assets or turnover in the previous business  year for each of the enterprises 
concerned.  In setting the amount of a fine, the Commission takes into consideration the seriousness and 
duration of the infringement.  Fines in the case of submission of false information to the Commission may not 
exceed CFAF 500, 000.  Decisions to impose fines are not of a penal character.  
130 Article 1 of Regulation No.  4/2002/CM/UEMOA.  See also Article 1 of the WTO Agreement on 
Subsidies and Countervailing Measures.  
131 The Advisory Committee on Competition set up by Regul ation No.  3/2002/CM/UEMOA is 
composed of officials (two per member State) with competition responsibilities.  WT/TPR/S/236  Trade Policy Review  
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120. A regulatory framework for competition policy is also envisaged within ECOWAS a nd the 
draft legislation is being prepared .132  In principle, the WAEMU experience will be taken into 
account;  however, the distribution of responsibilities and cooperation between the WAEMU 
Commission and the future ECOWAS competition authority remain to b e defined .133  In addition, 
since 2009 the WAEMU Commission has been participating in the annual meeting of the 
International Competition Network.  A framework for a technical partnership with the French 
competition authority is also being drawn up.  
(ii) Governme nt procurement  
121. Some basic principles for government procurement within WAEMU were established by the 
Code of Transparency and the Management of Government Finance adopted in 2000 .134  Under the 
Code, member States undertake to award public contracts and have  them executed "economically, 
transparently and effectively ";  give all bidders that meet the selection criteria the opportunity to 
compete;  and encourage the participation of Union nationals (Article 2 -1-2).  The Code also 
stipulates that the results of all competitions must be published, as must the follow -up reports on 
contract execution.  
122. In addition to the Code, a community framework for government procurement was adopted in 
2005 for the purpose of harmonizing national regimes and opening them up to co mpetition within 
WAEMU .135  The Rules concern the award, execution and regulation of public contracts and the 
award of public service concessions .136  The Rules also define the powers and procedures of national 
authorities, and provide for the separation of co ntrol and regulation functions, as well as provisions 
concerning sanctions and non -jurisdictional application for review.  However, the States remain 
responsible for the definition of the applicable thresholds.  The community provisions were to have 
been t ransposed into national legislation by the end of 2007;  this obligation was fulfilled by all 
member States with respect to the national codes but not their implementing provisions.  
123. The community framework recognizes two principal methods of awarding contr acts - 
invitation to  tender and direct negotiation - but makes it clear that "open invitation to tender shall be 
the rule;  recourse to any other method of awarding contracts must be exceptional, justified by the 
contracting authority and previously author ized by the administrative entity responsible for 
supervising government procurement" (Article 28).  However, contracts for the provision of 
intellectual services may be negotiated by consultation.  There is an obligation to notify the WAEMU 
Commission (th e relevant threshold for community publication remains to be defined) in order to 
ensure publicity at subregional level.  Any discrimination against nationals of WAEMU member 
States is prohibited.  There is also a preference (not to exceed 15  per cent) in favour of any bid 
submitted by a community enterprise, in place of preferences for nationals.137 
                                                      
132 The draft acts concern community rules on competition and the creation of a regional competition 
authority.  Viewed at:  http://www.cuts -ccier.or g/7up4/ppt/12 . 
133 The creation of an ECOWAS competition agency was agreed by the Heads of State and government 
of member States in December 2008.  Vi ewed at:  http://www.ebcam.org/ documents/ECOWAS_  
brochure_fr.pdf . 
134 Directive No.  02/2000/CM/UEMOA of 29 Jun e 2000.  
135 Directive No.  04/2005/CM/UEMOA and No.  05/2005/CM/UEMOA of 9 December 2005.  
136 External financing contracts are subject to the community rules insofar as they are not contrary to 
the provisions of the financing agreements.  Government procurement relating to national security is excluded.  
137 Winners of government procurement contracts may not subcontract more than 40  per cent of its total 
value.  However, bidders who undertake to subcontract at least 30  per cent of the total value of the contract to  a 
national enterprise may benefit from a preference margin (not to exceed 5  per cent) in addition to the 
community preference.  Benin, Burkina Faso and Mali  WT/TPR/S/236  
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124. Benin, Burkina Faso and Mali, like all the other WAEMU countries, are not parties to the 
WTO Plurilateral Agreement on Government Procurement and do not have obs erver status in the 
WTO Committee on Government Procurement.  According to the WAEMU Commission, no action is 
envisaged in this respect at community level for the time being.  
(iii) Protection of intellectual property rights  
125. All the WAEMU countries, including Ben in, Burkina Faso and Mali, are signatories to the 
Bangui Agreement (1977) establishing the African Intellectual Property Organization (OAPI) .138  The 
Bangui Agreement was revised on 24 February 1999;  the revised Agreement entered into force on 
28 February 2 002, together with its Annexes I to VIII on:  patents ( Annex I), utility models 
(Annex  II), trademarks and service marks (Annex III), industrial designs (Annex IV), trade names 
(Annex V), geographical indications (Annex VI), literary and artistic property (Annex VII), and 
protection against unfair competition (Annex VIII).  Annex X on plant varieties, for which patents are 
required pursuant to Article 27 of the WTO TRIPS Agreement, entered into force on 1 January 2006;  
the year 2009 represents a new transi tional period for the registration of patents relating to the old 
varieties.  The OAPI Administrative Council has postponed the entry into force of Annex IX on 
layout -designs (topographies) of integrated circuits, which must be protecte d under Article 35 o f the 
TRIPS  Agreement, because of a lack of skills needed to process the applications for protection.  The 
revised Bangui Agreement (1999) has been notified to the WT O and was examined by the 
TRIPS  Council at its session on 27 -28 November 2001 .139  The terms  of protection established by the 
Agreement are defined in accordance with the WTO TRIPS Agreement (Table III.5).  
126. In principle, the revised Bangui Agreement (1999) does not authorize parallel imports .140  
However, ex officio licences may be granted in cases of vital interest to the national economy, public 
health or national defence.141 
Table III.5  
Subjects and terms of protection under the Bangui Agreement (1999)  
                                                      
138 The other parties to the Bangui Agreement are Cameroon, Central African Republic, Chad, Congo, 
Côte d'Ivoire, Equatorial Guine a, Gabon, Guinea, Guinea -Bissau, Mauritania, Niger, Senegal and Togo.  
Viewed at:  http://www.wipo.oapi.net.  
139 WTO Document IP/Q/GAB/1, IP/Q2/GAB/1, IP/Q3/GAB/1, IP/Q4/GAB/1 of 18 May 2004.  
140 Annex I (Article 7) of the revised Bangui Agreement (1999).  
141 Article 56 of the revised Bangui Agreement (1999).  WT/TPR/S/236  Trade Policy Review  
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Agreement  Bangui Agreement (1999)  
Patents  20 years  
Utility models  10 years  
Trademarks and servi ce marks  10 years, renewable every 10 years  
Industrial designs  5 years  
Trade names  10 years, renewable every 10 years  
Appellations of origin  n.a. 
Literary and artistic property   
Copyright  Lifetime of the author + 70 years  
Films, radio and audiovisual  programmes  70 years  
Photographic works  25 years  
Related rights for performances  50 years  
Related rights for phonograms  50 years  
Related rights for radio broadcasts  25 years  
Layout -designs (topographies) of integrated circuitsa 10 years  
Protection of  plant varieties  25 years  
n.a. Not applicable.  
a The revised Bangui Agreement regime is not in force.  
Source : WTO Secretariat.  
127. In each of the member States, the OAPI serves as the national industrial property service and 
provides a common system of admini strative procedures for registering the relevant rights.  For an 
applicant resident in a member country, the procedure for obtaining a title begins with the filing of an 
application and supporting documents with the National Liaison Structure (SNL).  The i ssuing of a 
title by OAPI (in relation to an application originating with an applicant domiciled in one of its 
member countries, or internationally under an agreement or treaty) automatically gives rise to rights 
valid in all of the member States.  
128. The revi sed Bangui Agreement (1999) contains provisions concerning the protection of 
intellectual property rights, for whose implementation the national authorities are responsible.  A 
communication plan is currently being studied within OAPI with a view to enhanc ing the impact of 
awareness -raising efforts, which are often inadequate at the national level.  
 Benin, Burkina Faso and Mali  WT/TPR/S/236  
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IV. TRADE POLICIES AND P RACTICES BY SECTOR  
(1) INTRODUCTION  
129. Since the previous review of the respective trade policies of Benin, Burkina Faso and Mali in 
2004, the WAE MU member countries, and to some extent those of ECOWAS, have made major 
efforts to harmonize their sectoral regulations in order to advance towards the goal of a regional 
common market.  This applies in particular to the energy sector, where they are seek ing regional 
solutions to remedy the serious supply crisis hindering the region's economic development.  In 
addition, the development of gold and other mining activities in some member countries, such as 
Burkina Faso and Mali, has benefited from the stable  legislative framework provided by the new 
community Mining Code.  
130. Common community policies are already in place in several service sectors, in particular 
banking and insurance.  New regulations have been adopted to harmonize community policies in the 
field of telecommunications services, which have grown notably.  Competition also seems to have 
developed in the transport sector, which in principle has been liberalized since 2000.  Despite the 
adoption of a series of regulations and directives by WAEMU and the establishment of an Irregular 
Practices Observation Centre, access to efficient road transport services remains a major challenge, 
partly owing to the lack of the necessary financial resources to maintain and develop road links.  New 
community regulati ons to foster competition among maritime transport companies and enhance port 
efficiency have not yet been transposed into national legislation.  The harmonization of national law 
has also concerned accounting systems and several categories of professional  services.  
131. WAEMU and ECOWAS have adopted similar common policies for agriculture, but their 
implementation suffers from a lack of financial  resources.  The agri food sector, which generates the 
bulk of the three countries' income, including export earnings,  has continued to suffer from 
infrastructural shortcomings, in particular as regards energy and transport.  With a view to improving 
the p erformance of agri food enterprises, in addition to the maximum tariff protection of 20  per cent 
(plus a further 2.5  per cent percentage points from other duties and charges), a Regional Agricultural 
Development Fund and a Restructuring and Upgrading Programme have been established by 
WAEMU and are awaiting financing.  The community authorities are also aware that regional  trade is 
still hindered by many barriers and are trying to establish trade facilitation programmes, in particular 
for meat and livestock.  
(2) AGRICULTURE , LIVESTOCK AND RELATED ACTIVITIES  
132. Agriculture, including livestock farming, fisheries and forestry, provi des the bulk of the food 
consumed by the population of Benin, Burkina Faso and Mali and is the main economic activity.  The 
governments of these countries have therefore attached special importance to drawing up an 
agricultural policy that fosters producti on and productivity since this will improve food security as 
well as the incomes and living conditions of the rural population.  Reducing food dependency by 
boosting domestic output is also a recognized objective.  Thus, proposals to raise MFN tariffs on 
agricultural imports were made in 2008.  
133. In both WAEMU and ECOWAS, major efforts have been made to coordinate the objectives, 
guiding principles, main thrusts and instruments of agricultural policies.  These efforts have been 
embodied in several new communit y decisions.  In practice, measures are gradually being introduced 
to eliminate the many regulatory barriers (various charges, rules of origin, standards, approvals, 
restrictions on cross -border transhumance) as well as informal obstacles to the free intra -community WT/TPR/S/236  Trade Policy Revi ew 
Page 42 
 
 
movement of agricultural products, which restrict the development of the regional markets for such 
products, and hence the opportunities of increasing incomes.  
(i) Recent developments within WAEMU  
134. The principal WAEMU legislation for agriculture, inc luding livestock -raising, fisheries and 
forestry, dates from 2001 .142  It identifies the three main thrusts of the Union Agricultural Policy 
(PAU) as:  the adaptation of production systems and improvement of the production environment 
(boosting productivity and competitiveness);  deepening the agricultural common market;  and 
integration into the subregional and world markets.  Intra -community and extra -community trade thus 
have an important position in the PAU strategy.  
135. Five priority sectors were identified by the WAEMU Commission in 2007:  rice, livestock 
and meat, poultry, maize and cotton.  A master plan to improve the competitiveness of these sectors 
was adopted by the WAEMU Council of Ministers in 2007 .143  Likewise in 2007 the WAEMU 
member States adopted a programme for the development of fisheries and aquaculture.  According to 
the WAEMU Commission, current activities concern the harmonization of policies and legislation, 
evaluation of fishery stocks in the region, collection of statistical data and creat ion of a regional 
database, definition of a regional strategy for negotiations on fisheries agreements and the regulation 
of licensing conditions for Union member States and for non -WAEMU countries, support for fishery 
monitoring, control and surveillance services in the five coastal countries and the development of 
intra-community trade in such products.  The main constraints are the lack of suitable infrastructure 
for ensuring product quality and compliance with the SPS regulations of the European Union, which 
is an important potential export market.  WAEMU currently has no regulations in force for the 
forestry product sector.  
136. Since 2006 a Regional Agricultural Development Fund (FRDA), intended for financing 
regional upgrading projects, has been awaiting f inancing;  the Fund has CFAF 12  billion 
(€18.3  million) provided by the WAEMU Commission's own resources.  In order to make the FRDA 
operational, the WAEMU Commission has obtained FAO assistance through a technical cooperation 
project for the preparation o f national and regional projects and programmes.  FRDA activities were 
expected to start up in 2010.  
137. With respect to international trade, the PAU provides for a coordination, information and 
decision -making support body for the international trade negotiat ions on agriculture.  The WAEMU 
members have already worked out a number of joint negotiating positions on agriculture at the various 
WTO ministerial conferences .144  With regard to tariff protection, the WAEMU CET (Chapter  III(2)) 
is not on average signific antly higher for agricultural products (14.6  per cent) than for non -agricultural 
products (11.7  per cent).  However, local products are generally protected from competition from 
imports by the highest CET rate of 20  per cent.  In addition to the CET and ot her charges levied by 
Customs (which add 2.5 percentage points to the TEC), MFN imports145 may be subject to a special 
                                                      
142 Additional Act No.  03/2001 adopting the WAEMU agricultural policy.  Viewed at:  
http://www.uemoa.int/actes/2001/acte_additionnel_03_2001.htm.  See also Decision No.  05/99/CM/UEMOA 
adopting the special regi onal programme for food security in WAEMU member States (PSRSA/UEMOA).  
143 See Regulation No.  12/2007/CM/UEMOA on the creation and operating procedures of the regional 
consultative committee for the agricultural sectors within WAEMU;  and Regulation No.  06/2007/CM/UEMOA 
adopting the master plan for priority agricultural sectors within WAEMU.  
144 WAEMU online information.  Viewed at:  http://www.uemoa.int . 
145 Fish and fish products are excluded from the scope of the TCI.  Benin, Burkina Faso and Mali  WT/TPR/S/236  
 Page 43 
 
 
import tax (TCI) of 10  per cent on a temporary basis (Chapter III(2)), which in practice is generally 
applied to agricultural imports.146 
138. Since July 1996, local agricultural products are in principle admitted entirely free of duties 
and charges among WAEMU (and ECOWAS) members (Chapter III(2)) .147  According to several 
observers this is not really the case and the actual implementation of the leg islation remains a 
challenge.  One of the main barriers is the questioning of community origin of goods by customs 
agents at border posts.  This is compounded by quantitative restrictions, unwarranted controls, long 
and repetitive formalities at borders, etc.  T o remedy these constraints, the WAEMU members are in 
the process of implementing trade facilitation programmes, including for road transport and transit, a 
single window and juxtaposed control posts grouping all the police and customs services at the  
borders between member States.  
139. In the livestock and animal product sectors, the traditional livestock -raising methods that still 
exist in the Sahel countries are largely based on transhumance across national borders, which is 
significantly impaired by bor der controls.  Some WAEMU countries (see annex on Benin, 
Chapter  IV(2)) import large quantities of meat from non -WAEMU countries on an MFN basis rather 
than from neighbouring member countries that have an exportable surplus (such as Burkina Faso and 
Mali) owing to the serious obstacles hindering trade within the Union.  In order to remove these 
obstacles, the Confederation of National Livestock/Meat Federations of WAEMU member countries 
(COFENAVI) organized a workshop in August 2009148 with the technical and financial support of the 
Agribusiness and Trade Promotion (ATP) subregional programme.149 
(ii) Recent developments within ECOWAS  
140. ECOWAS has also established a Com munity Agricultural Policy - ECOWAP - whose 
objectives are much the same as those of the PAU .150  ECOWA S has repeatedly announced its plan 
for a regional agricultural fund to be financed both by ECOWAS and by international donors, but the 
plan has not yet come into existence.  A Regional Action Plan 2006 -2010 for the implementation of 
the ECOWAS Agricultura l Policy and the NEPAD in West Africa was adopted in June 2005, but no 
concrete actions have yet started under this plan.  
141. The ECOWAS Heads of State and Government decided in January 2008 to establish a new 
tariff band at a rate above the highest WAEMU CET rate, in order to protect their agriculture against 
competition from imports.  The rate of this "fifth band" was set at 35 per cent, and is to apply to a list 
of "sensitive" goods consisting basically of agrifood  products.  Each member country is responsib le 
for drawing up its own list, which is subsequently to be harmonized with the lists of the other 
WAEMU countries and then with those of the ECOWAS members in order to arrive at a single 
common list .151  One of the reasons given for introducing this fifth t ariff band is to protect a number 
                                                      
146 Regulation No.  6/99/CM/UEMOA of 17 Septe mber 1999.  The TCI is currently imposed on imports 
of beef;  poultry meat and edible offal of HS 01.05;  condensed milk;  potatoes;  onions;  bananas;  maize;  rice , 
sorghum;  millet;  wheat flour;  raw vegetable oils;  refined vegetable oils;  sugar, tom ato concentrate;  cigarettes 
and cigarillos;  and fruit juice.  
147 WAEMU online information.  Viewed at:  http://www.uemoa.int/uemoa/ historique.htm . 
148 L'Indépendant , "Vers un plaidoyer commun pour la levée des contraintes liées à la 
commercialisation du bét ail/viande au niveau régional:  enjeux et défis", 18 August 2009.  Viewed at:  
http://www.malikounda.com/nouvelle_voir.php?idNouvelle=22599 . 
149 ATP is a project financed by the United States government through USAID;  its objective is to 
increase the volume  and value of intra -regional trade and agricultural products in West Africa.  
150 ECOWAS online information.  Viewed at:  http://www.ecowas.int . 
151 ECOWAS/WAEMU (2009).  WT/TPR/S/236  Trade Policy Revi ew 
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of essential sectors against competition from subsidized imports from certain WTO Members and the 
ensuing world market distortions (see below, for example, in the case of cotton).  
(iii) "C-4" trade policy on cotton  
142. As mentioned above, cotton is one of the priority industries of the WAEMU 's PAU.  In Benin, 
Burkina Faso and Mali, cotton alone represents more than 15  per cent of GDP and more than half of 
total export earnings.  The living standards of many people and the prospects f or poverty reduction 
thus depend to a large extent on cotton -related developments in world markets, bearing in mind that 
the three countries account for a relatively small share of world cotton trade and an even smaller share 
of world production (Table IV. 1). 
143. World cotton prices in US dollars (Cotlook A Index) have followed a falling trend over the 
last 15 years (Chart IV.1), partly owing to competition from man -made textiles as well as rising world 
output.  The impact of falling world prices on production decisions has been offset by the rise in 
subsidies in some countries (see below), as well as by decreasing production costs in several countries 
thanks to the use of genetically modified seeds.  
Table  IV.1 
Main cotton producers and exporters, 2004 and 2007  
(US$  million ) 
Production  Exports  
Region  2007  Region  2004  Region  2007  Region  2004  
China  11,318 China  9,387 United States  4,580 United States  4,251 
India  6,532 United States  7,511 India  2,118 Uzbekistan  1,070 
United States  6,208 India  4,146 Uzbekistan  988 Australia  714 
Pakistan  2,942 Pakistan  3,602 Brazil  507 Egypt  483 
Brazil  2,014 Brazil  1,775 Australia  466 Brazil  406 
Uzbekistan  1,677 Uzbekistan  1,707 Burkina Faso  245 Greece  365 
Turkey  1,425 Turkey  1,389 Greece  228 Mali  353 
Syria  542 Greece  580 Mali  198 Burkina Faso  264 
Turkmenistan  460 Australia  518 Kazakhstan  180 Zimbabwe  237 
Greece  445 Syria  491 Turkmenistan  161 Benin  204 
Australia  407 Turkmenistan  490 Egypt  153 Kazakhstan  170 
Egypt  335 Egypt  433 Benin  119 Syria  164 
Nigeria  229 Mali  356 Tajik istan  115 Tajikistan  162 
Burkina Faso  218 Burkina Faso  312 Côte d'Ivoire  98 Côte d'Ivoire  154 
Argentina  215 Tajikistan  255 Zimbabwe  95 Cameroon  144 
Mexico  215 Nigeria  254 Cameroon  90 Paraguay  125 
Tajikistan  206 Benin  223 Syria  82 Turkmenistan  124 
Kaza khstan  164 Kazakhstan  208 Turkey  72 Zambia  122 
Benin  162 Mexico  205 Mexico  65 Spain  93 
Mozambique  140 Iran 199 Chad  54 Sudan  88 
Source : FAO online information, "Production".  Viewed at:  http://faostat.fao.org/site/339/default.aspx . 
144. The three countries'  cotton lint export earnings also depend on euro -US dollar exchange rate 
trends, as the CFA franc is pegged to the euro and cotton trade is essentially c arried out in US  dollars.  
Thus, for the CFAF zone cotton producers, the rise in world prices in 2007 -2008 was cancelled out by 
the depreciation of the US dollar (Chart IV.1).  The African cotton industries have incurred large 
deficits since agricultural year 2004/2005, and producer incomes have fallen significantly.  Benin, Burkina Faso and Mali  WT/TPR/S/236  
 Page 45 
 
 
145. According to the four cotton -producing c ountries (C -4, i.e. Benin, Burkina Faso, Chad and 
Mali), the support given by some WTO Members152 artificially swells supply on international markets 
and lowers world prices, reducing export earnings accordingly.  The countries that depend heavily on 
cotton income are disproportionately affected.  Confronted with this state of affairs, in 2003 these four 
countries adopted a common position in the Sectoral Initiative on Cotton .153  They primarily request 
WTO Members that use domestic production support measures and export subsidies for cotton to 
remove them.  They request duty  and quota -free access for cotton exports from least developed 
countries (LDCs) as of the start of the implementation period.  These requests are summarized in 
Box IV.1.  In October 2009 the  Ministers of Trade of the C -4 countries again launched a pressing 
appeal to WTO Members for a rapid, effective and global resumption of negotiations, stressing that in 
the context of the energy, food, financial and economic crises which were impacting the ir countries, 
the cotton issue should be taken up in the context of an early harvest.  
 
0,00,20,40,60,81,01,21,4
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
20100100200300400500600700Graphique IV.1
Prix mondial du cotona, janvier 1990 - février 2010
a
Source:"A" index. Pour les détails de l'estimation de l'indice voir le site Cotlook, Ltd. Sur le web.
National Cotton Council af America, conculté sur: http://www.cotton.org/econ/prices/monthly.cfmDollars des Etats-Unis par livre
Francs CFA par livre (échelle de droite) 
United States dollars per pound  
CFA francs per pound (right hand scale)  Chart IV.1  
World cotton pricea, January 1990 - February 2010  
a A index.   For details of index estimation see website of Cotlook Ltd.  
Source : National Cotton Counci l of America.  Viewed at:  http://www.cotton.org/econ/prices/monthly.cfm  1.4 
1.2 
1.0 
0.8 
0.6 
0.4 
 
0.2 
 
0.0 
 
  - 
a "A" index.  For details of index estimation, see website of Cotlook Ltd.  
Source : National Cotton Council of America.  Viewed at:  http://www.cotton.org/econ/prices/monthly.cfm.  - 
 
 
                                                      
152 In particular the United States, China, and the European Union (for Spain and Greece).  
153 WTO document TN/AG/GEN/4 of 16 May 2003.  WT/TPR/S/236  Trade Policy Revi ew 
Page 46 
 
 
Box IV.1:  Provisions contained in the proposal of the four co -sponsors of the Sectoral Initiative on 
Cotton (Benin, Burkina Faso, Chad and Mali)  
Cotton support reductio ns 
1. In accordance with the Hong Kong Ministerial Declaration, reduction in the AMS (aggregate 
measurement of support) applicable to cotton shall be determined as follows and using the following formula:  
 
3*Rg  (100 – Rg)*100  Rc = Rg + -------------------- -- 
 
Rc = Specific reduction applicable to cotton as a  percentage  
Rg = General reduction in AMS as a percentage  
2. The six -year period for the implementation of the results of the Uruguay Round (1995 -2000) shall 
serve as a base period.  The blue box cap (e.g. for measures such as direct payments under product ion 
limitation programmes) applicable to cotton shall amount to one third of the product -specific cap that would 
otherwise have resulted from the above generally applicable methodology.  The substantial reduction of 
support granted to cotton and having tra de-distorting effects shall lead to their eventual elimination.  The 
timeframes for commitments on cotton not entering into force on the date of the conclusion of the Round 
shall be one third of the respective timeframes applicable to agricultural products  on general.  
Market access  
3. The developed countries together with the developing countries that are in a position to do so shall 
give duty - and quota -free access for cotton exports from least developed countries (LDCs).  Other Members 
undertake to grant duty and quota free access for cotton exports from the developing countries.  These 
commitments shall be fully applicable as of the conclusion of the negotiations.  
Export competition  
4. The developed country Members shall notify the legislative and regulat ory measures they have 
adopted in order to fulfil their commitment to eliminate, by 31 December 2006, their export subsidies for 
cotton, including all of the disciplines applicable to export competition.  Their schedules of commitments 
shall be modified wi th effect from 31 December 2006.  The same commitment shall be made by the 
developing country Members, applicable as of 31 December 2007 at the latest.  This commitment shall apply 
to all export competition disciplines, such as export credits, credit guara ntees, and insurance programmes.  As 
these deadlines have passed, elimination of subsidies will depend on the progress of the Doha Round 
negotiations.  
Source : WTO document TN/AG/GEN/22 -TN/AG/SCC/GEN/6 of  16 June 2006 . 
 
(3) MINING AND ENERGY  
146. Over the last deca de several large -scale energy projects have been launched in West Africa, 
basically to take advantage of its underground wealth and to address the current energy crisis in 
several countries in the region that is restricting their economic development.  The  WAEMU member 
States have envisaged several regional solutions to this crisis, set out in a "Regional Initiative for 
Sustainable Energy" published in 2008 (Table IV.2).  In the short term, the aim is to increase 
electricity supply by means of new gas turbi nes that will use more efficiently the natural gas that 
should be available thanks to the West Africa Gas Pipeline project.  In the long term, the Initiative 
gives priority to renewable energy, in particular solar energy, which could account for more than 
80 per cent of all energy produced in the countries of the subregion by 2030.  Benin, Burkina Faso and Mali  WT/TPR/S/236  
 Page 47 
 
 
Table IV.2  
WAEMU Decisions relating to the energy sector  
Directive No.  06/2001/CM/UEMOA on the harmonization of taxation of petroleum products within WAEMU  
Decision No.  06/2004/ COM/UEMOA foregoing objections to the laws establishing the single harmonized legal and tax regime 
applicable in Benin and Togo in relation to the implementation of the West African Gas Pipeline project  
Decision No.  002/2005/COM/UEMOA providing negative c learance for the agreements creating joint ventures in the context of the 
realization and exploitation of the West African Gas Pipeline and the sale of natural gas on the markets of Benin and Togo  
Directive No.  01/2007/CM/UEMOA of 6 April 2007 amending Di rective N° 06/2001/CM/UEMOA on the harmonization of taxation of 
petroleum products within WAEMU  
Decision No.  02/2009/CM/UEMOA on the creation, organization and functioning of the Regional Committee of Energy Sector 
Regulators of WAEMU member States  
Decis ion No.  06/2009/CM/UEMOA adopting the WAEMU "Regional Sustainable Energy Initiative" (IRED) Strategy  
Annex to Decision No.  06/2009/CM/UEMOA adopting the WAEMU "Regional Sustainable Energy Initiative" (IRED) Strategy  
Decision No.  07/2009/CM/UEMOA on the i mplementing procedures for the WAEMU "Regional Sustainable Energy Initiative" (IRED) 
Strategy  
Decision No.  08/2009/CM/UEMOA creating the Energy Development Fund (FDE)  
Source : WAEMU online information, "Les Décisions de l'UEMOA".  Viewed at:  http://www.u emoa.int/actes/  
index_dec.HTM . 
(i) Petroleum, gas and coal products  
147. Most West African countries are net importers of petroleum products.  Only Côte d'Ivoire has 
surpluses, while Niger's subsurface is thought to contain large oil fields .154  The countries of 
West  Africa have therefore suffered from the steep rise in oil prices (Chart IV.2).  
                                                      
154 According to the Government of Niger, the subsurface contains the equivalent of 320  million barrels 
of oil and 10  billion m3 of gas (WTO (2009)).  WT/TPR/S/236  Trade Policy Revi ew 
Page 48 
 
 
0,00,51,01,52,02,53,03,54,0
2000
2002
2004
2006
2008
2000
2002
2004
2006
2008
2000
2002
2004
2006
2008
2000
2002
2004
2006
2008
2000
2002
2004
2006
2008
2000
2002
2004
2006
2008
2000
2002
2004
2006
2008
Benin Burkina Faso Côte d'Ivoire Mali Niger Sénégal TogoMilliards de dollars EUGraphique IV.2
Commerce de pétrolea dans les pays de l'UEMOA, 2000-08
Les importations de la Guinée Bissau s'élèvaient à 18,4 millions de dollars EU en 2006.
Bénin: estimations pour les années 2007 et 2008.
2709 et 2710 dans le système harmonisé (SH)
DSUN, base de donnée Comtrade.Note
a
Source:Importations
Exportations
 Senegal  
Note:  Imports of Guinea Bissau totalled U SD 18.4 million in 2006.  
 Benin:  Estimates for 2007 and 2008.  
a HS 2709 and 2710  
Source : DSUN,  Comtrade database.  Imports  
Exports  Chart IV.2  
Petroleum tradea in WAEMU countries, 2000 -2008  
Billions of US dollars  
  US$ billion  
US$18.4  
UNS D, Comtrade database.  Note:  Imports of Guinea Bissau totalled US$18.4 million in 2006.  
 Benin:  Estimates for 2007 and 2008.  
a HS 2709 and 2710  
Source : UNSD, Comtrade database.  
 
 
 
148. The West African Gas Pipeline, begun in 2000, is understood to be on the point of becoming 
operational and should significantly increase the supply of natural gas to Benin, Ghana and Togo.  
The pipeline is operated by the Western African Gas Pipeline Company Ltd. (WAPCo), which is 
owned by Chevron Texaco (36.7  per cent);  the Nigerian National Petroleum Corporation (NNPC, 
25 per cent);  Royal Dutch Shell (18  per cent);  the V olta River Authority (VRA, 16  per cent, a 
company wholly owned by the State of Ghana), the Benin Gas Company (Sobegaz, 2  per cent);  and 
the Togolese Gas Company (Sotogaz, 2  per cent).  According to the WAEMU Commission, the first 
deliveries of gas to Beni n, Ghana and Togo should begin in early summer 2010 .155  A number of 
WAEMU decisions relate to this gas pipeline, concerning inter alia  the compatibility of the aid 
granted by member States with the relevant WAEMU provisions (Table  IV.2).  
149. Another gas pipelin e project which has been under way since 2006 could eventually increase 
the supply of natural gas in the region.  By 2015 the Trans -Saharan Gas Pipeline should carry between 
20-30 billion m3 of natural gas from Nigeria to Europe via Niger and Algeria .156  According to the 
Commission, WAEMU has not been involved in this project.  
150. As regards the taxation of imports, a customs tariff rate of 10  per cent applies to white 
products (petrol, gas  oil) and a rate of 5  per cent to black oils (diesel, fuel oil).  The ave rage tariff on 
                                                      
155 Togo Television, online information, "Le Directeur général de WAP Co rend compte au chef de 
l'État de l'évolution des travaux du gazoduc".  Viewed at:  http://www.tvt.tg/tvt/spip.php?article1619 . 
156 TSGP online information.  Viewed at:  www.tsgpipeline.com . Benin, Burkina Faso and Mali  WT/TPR/S/236  
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crude oil and natural gas is 3.8  per cent, and that on refined products is 7.4  per cent, compared with 
12.1 per cent on average in the manufacturing sector (Chart III.1).  
151. In addition to the CET and VA T, an internal consumption tax - the sing le specific duty ( or 
"consolidated excise duty") - is levied on petroleum products, at a rate that varies from country to 
country as well as from product to product within each country .157  In order to ensure coherence 
among the various domestic taxation sys tems for petroleum products and eliminate price distortions 
resulting from the different taxes on each product within the Union countries and between different 
products within each country, Directive No.  06/2001/CM/UEMOA of 26 November 2001 called for 
their harmonization within WAEMU.  The five -year period afforded to member States under 
Articles  12 and 13 of the Directive was extended to 31 December 2008 .158  WAEMU's objective 
remains the harmonization of petrol pump prices.  
(ii) Electricity  
152. Over the past decade,  public and private investment in the electricity sector in the region has 
been inadequate to meet growing demand, and the WAEMU countries, including Benin, Burkina Faso 
and Mali, are currently in the midst of an unprecedented crisis:  in some cases, the a ccumulated 
periods of load -shedding sometimes exceed twelve hours a day.  In 2008, the WAEMU supply was 
estimated at less than 2,700 MW, with an estimated deficit of about 250 MW, which could reach more 
than 750 MW in 2012 despite some increase in supply f oreseen in 2010.  Electricity costs are amongst 
the highest in the world.  By way of illustration, medium voltage electricity in the WAEMU area costs 
five times more than in South Africa and twice the cost in Tunisia and Nigeria.  The electricity 
generatin g system is old and has huge losses .159  In view of the seriousness of these disruptions, the 
energy market was the subject of a number of WAEMU joint decisions in 2009, including a Regional 
Sustainable Energy Initiative (Table IV.2).  According to the Initi ative, the effective implementation 
of the proposed projects, taking into account the decommissioning of generating units whose service 
life has expired, would make it possible to double the number of WAEMU electric power generating 
plants between 2009 and  2012 and multiply the number by 3.3 between 2009 and 2030.  
153. Broadly speaking, the national electricity markets are too small to attract private investment, 
and therefore the interconnection of the West African countries is essential.  The ECOWAS West 
Afric an Power Pool (WAPP) aims to interconnect the West African countries .160  According to the 
WAEMU Commission, interconnection now allows continuity between the networks of Benin, 
Burkina Faso, Côte d'Ivoire, Ghana, Mali, Niger, Nigeria and Togo.  
154. In 2008 the W AEMU member countries decided to establish a regional committee of energy 
sectors regulators of WAEMU member States in order to enhance the efficiency of management of 
the sector.  Little information on its recent work is available.  In 2009, the member co untries 
published a Regional Sustainable Energy Initiative (Table IV.2).  Under the Initiative, the share of 
renewable and sustainable energies (including hydroelectricity, solar energy, biomass and wind 
energy) in total electricity generation should rise from 36  per cent in 2007 to 82  per cent in 2030.  In 
particular, the sunshine period is both long and intense in the Sahel region, and large areas (savannah 
and deserts) have no activity whatsoever and therefore are available at low cost.  According to the  
                                                      
157 In Senegal, for example, the specific tax on petroleum products  amounts to CFAF 206,650/m3 for 
premium (higher -octane) petrol, and CFAF 93,950/m3 for diesel (WTO (2009)).  
158 Directive No.  01/2007/CM/UEMOA of 6 April 2007, amending Directive 
No. 06/2001/CM/UEMOA on the harmonization of taxation of petroleum products wit hin WAEMU.  Viewed 
at:  http://www.uemoa.int . 
159 West African Power Pool (2007).  
160 WAPP online information.  Viewed at:  http://www.ecowapp.org/french/french_home.html . WT/TPR/S/236  Trade Policy Revi ew 
Page 50 
 
 
Initiative, solar thermal technology should reach maturity in 2 015-2020, at a kWh cost of CFAF  30 in 
2020 for a large power station (900 MW).  The total investment required to increase electricity supply 
tenfold between 2007 and 2030 (about 25,000 MW) is evaluated at CFAF 20,000  billion (around 
€30 billion).  According to the WAEMU Commission, no project has yet been financed in this 
context.  
155. The Initiative also envisages an Energy Development Fund (FDE), managed by the BOAD, to 
help launch implementation of supply enhancement projects by supporting programmes for 
reorganizing electricity companies.  The FDE is a concessionary fund financed from States, regional 
institutions (BCEAO, BOAD, WAEMU Commission) and donors.  The total amount required for the 
FDE is CFAF 500  billion (€762  million).  It should receive an initial immediate funding of 
CFAF  25 billion (€38  million).  
(iii) Other mining products  
156. The community Mining Code adopted by WAEMU on 23 December 2003 was designed to 
serve as a common framework for the d rafting of member countries' mining legislation .161  It governs 
all operations relating to prospection, exploration, exploitation, storage, circulation, treatment, 
transport, possession, processing and marketing of mineral substances throughout the territory  of the 
Union, with the exception of liquid or gas hydrocarbons.  According to the WAEMU Commission, its 
provisions take precedence over those of domestic legislation, but not over those of mining permits.  
For example, in the case of VAT on mining activit ies, the rate of which varies from one member State 
to another, the authorities may defer or suspend it.  
157. The determination of the nature of mining permits, the obligations and rights associated with 
them and their administrative management, as well as the occupation of the sites needed for activities 
of prospection, exploration or exploitation of mineral substances and the related industries, as well as 
the relations between land owners and other occupants and the mining permit holders are still 
governed by  the domestic legislation of each member State in the absence of any existing community 
regulations.  However, the Code guarantees to mining permit holders, and their suppliers and 
sub-contractors, the right to dispose freely of their movable and immovable  assets, both tangible and 
intangible, and to organize their enterprise, which is in particular guaranteed against any measure of 
nationalization, expropriation or requisition.  All legal and commercial aspects of private property are 
protected, including its elements and subdivision, its transfer and contracts of which it is the object.  
158. Title III of the Code spells out the benefits that may be granted to mining permit holders 
during the exploration and exploitation stages.  During the exploitation stage, m ining permit holders 
may in particular benefit from a system of accelerated depreciation and a tax -deductible provision for 
profits tax as a depletion allowance.  Other advantages include a three -year exemption from business 
tax;  profits tax;  and employe rs' payroll tax.  Throughout the period of exploitation mining permit 
holders are exempt from land taxes and the minimum flat rate tax or its equivalent.  
159. The Mining Code guarantees the freedom to import goods, materials, machinery, equipment, 
spare parts a nd consumables in compliance with the WAEMU Customs Code.  Capital goods 
imported for exploration benefit from the temporary admission regime throughout the period of 
validity of the mining permit at the exploration stage.  The materials, spare parts and f uels and 
lubricants needed for the operation of the capital goods used for exploration work are totally exempt 
                                                      
161 Regulation No.  18/2003/CM/UEMOA of 23 December 2003.  Viewed at:  
http://www.uemoa.int /actes/2003/CM22_12_03/reglement_18_2003_CM_UEMOA.htm.  The Mining Code 
does not cover quarrying activities.  Benin, Burkina Faso and Mali  WT/TPR/S/236  
 Page 51 
 
 
from customs duties and charges with the exception of the community solidarity levy (PCS) and the 
statistical fee (RS).  
160. During the exploitation s tage, permit holders enjoy exemption from duties and taxes with the 
exception of the statistical fee payable on petroleum products intended for the production of energy, 
for the extraction, transport and processing of mineral ore and for the operation and maintenance of 
social and sanitary infrastructure.  The temporary entry of capital goods included in the Mining 
Schedule is possible for three years.  During this period, an exemption from all import duties and 
taxes is also granted in relation to tools, s pare parts, other than those for passenger cars and vehicles 
for private use;  and materials intended to be definitively integrated into the works.  Throughout the 
period of validity of mining permits at the exploitation stage, holders enjoy total exemptio n from 
import duties and charges on chemical products, reagents, oils and greases for capital goods.  
161. The simple average of WAEMU CET import duties in 2009 on mining sector products is 
5 per cent, with rates ranging from zero to 10  per cent (Table III.2).  For example, gold powder is 
subject to a customs duty of 5  per cent, while semi -worked gold bears a rate of 10  per cent.  
(4) MANUFACTURING SECTOR  
162. The number of industrial enterprises in WAEMU is small, with about 2,500 enterprises 
located mainly in Côte d'Ivoi re and Senegal.  In addition to these enterprises, in each country there is 
a multitude of handicraft micro -enterprises, generally in the informal sector, providing jobs for much 
of the population.  The West African manufacturing sector is developing in an  environment fraught 
with many obstacles, chief among which are the absence of reliable access to cheap energy, but also 
the high cost and shortcomings of the water, financial and transport infrastructures.  As users of 
infrastructure services, enterprises  are penalized competitively if the infrastructure is inadequate.  
Besides the existing energy market problems (see above), according to a 2006 World Bank survey the 
shortcomings of transport and telecommunication services are a major or very serious probl em for 
15 per cent to 62  per cent of enterprises according to the sector .162  These constraints must be 
overcome as a matter of priority if the "upgrading" programmes introduced to enhance business 
competitiveness are truly to succeed.  
163. However, according to the United Nations Industrial Development Organization (UNIDO)163, 
some WAEMU member achieved large industrial performance gains between 2000 and 2005.  
UNIDO measures in particular the Competitive Industrial Performance Index (CIP), which combines 
several c ompetitiveness indicators, in particular per capita manufacturing value added;  per capita 
manufacturing exports;  share of manufacturing in GDP;  share of high and medium 
technology -intensive activities in manufacturing value added and exports.  Among the  countries for 
which this Index has been established, Côte d'Ivoire and Senegal have recorded significant gains, in 
particular as regards per capital manufacturing value added;  however, Benin and Niger recorded a 
loss of competitiveness.  
(i) Trade regulation  
164. Since the adoption of the Union's Common Industrial Policy in 1999164, there have been no 
new community regulations for the manufacturing sector with the exception of the preferential rules 
of origin adopted in 2002.  In 2010, the average MFN tariff protecti on for manufacturing under the 
                                                      
162 World Bank (2006).  
163 UNIDO (2009).  
164 Additional Act No.  05/99 for the adoption of the WAEMU Common Industrial Policy.  Viewed at:  
http://www.uem oa.int/actes/dec99/AA0599.htm . WT/TPR/S/236  Trade Policy Revi ew 
Page 52 
 
 
CET is 12.2  per cent on average, as mentioned in Chapter III, to which are added 2.5 percentage 
points in other duties and charges.  The most protected industries are, inter alia , beverages, clothing, 
building materials and s ome agrifood  industries (Chart III.1 and Table III.2).  
165. Only products that are "officially approved for the community preferential tax ", at zero rate, 
may be exported to the other WAEMU countries free of customs duty (but not of the statistical fee or 
the c ommunity solidarity levy (PCS), provided they are properly labelled, accompanied by the 
necessary documentation, and exported directly from the producer to the consumer country.  A 2002 
regulation on rules of origin determines the community value added req uired for manufactures to be 
eligible for approval and thus to be freely traded within WAEMU .165  In practice, few products have 
been approved (Table III.3);  furthermore, approved products are not always recognized as such, and 
therefore in practice product s are frequently taxed each time they cross a border within WAEMU.  
This raises considerably the cost of goods for consumers, thereby reducing their purchasing power.  
166. Probably because of these obstacles to the free circulation of goods, despite the objecti ve of a 
"heavily integrated" industrial fabric proclaimed in the Union's Industrial Policy, the domestic 
markets are small and have similar subsectors from one country to another, partly because it remains 
difficult to produce in one West African country i n order to sell in one or more other countries of the 
subregion.  For the same reason, there is very little integration at regional level among the 
manufacturing sectors.  One of the major sources of competitiveness gains, including for exports, 
could ther efore come from the elimination of barriers to intra -community trade.166 
(ii) Restructuring and upgrading programme  
167. In the context of the negotiation of the EPAs with the European Union, the WAEMU Council 
of Ministers in 2006 adopted a Restructuring and Upgrading  Programme (PRMN) .167  The objective 
of this five -year programme (2007 -2012) is to provide enterprises with technical and financial support 
with a view to improving their competitiveness, in particular in the context of the elimination of tariff 
protection t hat would result from the entry into force of the EPAs (Chapter II(3)).  Its total budget is 
expected to be about CFAF 211  billion (€322  million), involving 1,000 industrial enterprises.  
168. UNIDO was responsible for the implementation of the pilot phase of the programme, at an 
estimated cost of about CFAF 10  billion (€15  million), partly financed by the French Development 
Agency (AF D).  It involved 117 pilot enterprises (15 per country), exclusively in the agrifood  area, 
and enabled national bodies to be set up, in particular the national steering committees which approve 
the upgrading plans.  The next phase, i.e. roll out, should be  financed under the respective national 
budgets;  it is due to last three years and should make it possible to extend the programme so as to 
achieve the objective of 1,000 enterprises (670 upgraded and 330  restructured), including 
880 industrial enterprise s. 
169. The upgrading process is steered at national level by Restructuring and Upgrading Offices 
(BRMN).  The procedure is as follows:  enterprises send a letter of expression of interest and the 
Upgrade Office agrees to pay the fees of the consultant responsi ble for preparing a diagnostic report 
and making the upgrade application, up to a maximum of CFAF 10  million (about €15,000).  The 
diagnostic report leads to an upgrading or restructuring plan.  
                                                      
165 Regulation No.  13/2002/CM/UEMOA.  Viewed at:  http://www.uemoa.int/actes/2002/  
reglement_13_2002_CM_UEMOA.htm . 
166 WAEMU/UNIDO (2007).  
167 WAEMU/UNIDO online information, "Programme de restructuration et de mise à niveau de 
l'industrie des États membres de l'UEMOA".  Viewed at:  http://www.uemoa.int/ PRMN/index.htm . Benin, Burkina Faso and Mali  WT/TPR/S/236  
 Page 53 
 
 
170. The investment comprises both non -physical components (such as  for management, training, 
quality certification, improving management capability through the purchase of software) and 
physical components (such as the acquisition of new equipment, etc.).  In line with the amount of 
investment proposed, the State pays pr emiums to the approved enterprises for up to 80  per cent of 
non-physical investment (with a maximum of CFAF 51  million or €78,000) and up to 20  per cent of 
physical investment (likewise subject to a ceiling of CFAF 51  million).  
(5) SERVICES  
(i) Telecommunications  and postal services  
(a) Telecommunications  
171. Since the previous review of the respective trade policies in 2004, major changes h ave taken 
place in the telecommunications sector in the three countries and more generally in West Africa.  
Some countries have ended the historical operators' monopoly, others have introduced new regulatory 
frameworks and new licences to encourage competi tion and make their markets more attractive to 
investors.  At present, all WAEMU countries have a recent framework law on telecommunications.  
Most of them have an independent national regulatory authority, as is the case of Burkina Faso and 
Mali (but not yet Benin).  As regards transparency and availability of information, when the national 
regulatory authority is in place it also maintains a website on which the regulations are available.  
Table IV.3 provides a synopsis of the existing competition conditi ons in WAEMU countries.  
Table IV.3  
Competition on telecommunications markets in WAEMU countries, 2007  WT/TPR/S/236  Trade Policy Revi ew 
Page 54 
 
 
 Benin  
2008  Burkina Faso  
2010  Côte d'Ivoire 
2008  Guinea -Bissau 
2008  Mali  
2008  Niger  
2008  Senegal  
2008  Togo  
2008  
Local services  M C .. M P M P C 
Domestic  fixed 
long distance  M C P M P M P C 
International fixed 
long distance  M C P M P M P M 
Wireless local 
loopa .. C P C P .. P .. 
Data transmission  .. C C C C M P .. 
DSLb M C .. C P .. P C 
Cable modem  .. C .. C .. .. P .. 
VSATc .. C C C C P P C 
Leased  linesd M P P M P M P C 
Fixed wireless 
broadbande .. C .. C P .. P .. 
Mobile (cellular) 
services  C C P P P C P C 
Paging  C C .. C .. .. .. .. 
Cable television  .. C .. C .. P P .. 
Fixed satellite 
service  .. P .. C P .. P .. 
Mobile satellite 
service  .. P .. C P .. P .. 
GMPCSf .. P P C P C P .. 
IMT 2000g .. P .. P P .. P C 
Internet services  .. C C C C M P C 
International 
gatewaysh .. P M P P .. P M 
.. Not available  
Note:  M = Monopoly;  P  = Partial competition;  C  = Free competition  
a Over -the-air link connecting a user to a telecommunications network.  
b Cable modem:  broadband internet services.  
c Very Small Aperture Terminal, satellite transceiver with a dish antenna less than 3 m . in diameter.  
d Point -to-point dedicated communication circuit reser ved by the network operator for a subscriber's exclusive use.  
e High -speed (e.g. 2Mbps) over -the-air connection.  
f Global mobile personal communications by satellite, with global coverage accessible with small transportable terminals.  
g ITU-approved third generation (3G) cellular mobile phone standards.  
h Permanent facility for sending and receiving electronic communications between the facilities of a domestic network and those  of 
another country.  
Source : ITU world telecommunication regulatory database.  V iewed at:  http://www.itu.int/ITU -D/icteye/Default.aspx, 
updated by the authorities.  
172. In 2004, in cooperation with the International Telecommunication Union (ITU) and the 
European Union, WAEMU launched a project to support the establishment of an integrated  ICT 
(information and communication technologies) market in West Africa .168  The project was 
implemented in several stages.  During the first two years, assistance was provided to countries to 
enable them to legislate on the various regulatory aspects.  This  assistance facilitated the 
establishment of a WAEMU harmonized regulatory framework comprising six directives (which must 
be transposed into the domestic legislation of member States in order to come into force) and a 
decision (Table IV.4).  These texts c onstitute a minimum common reference base, which may be 
supplemented by national regulations and by rules issued by the national regulatory authorities.  
                                                      
168 ITU online information, "ITC Market Harmonization for ECOWAS/WAEMU".  Viewed at:  
http://www.itu.int/ITU -D/treg/projects/itu -ec/index.html . Benin, Burkina Faso and Mali  WT/TPR/S/236  
 Page 55 
 
 
Table IV.4  
WAEMU legal texts relating to the telecommunications sector  
Directive No.  01/2006/CM/UEMOA o n the harmonization of control and regulatory policies for the telecommunications sector  
Directive No.  02/2006/CM/UEMOA on the harmonization of the regimes applicable to network operators and service providers  
Directive No.  03/2006/CM/UEMOA on the interc onnection of telecommunications networks and services  
Directive No.  04/2006/CM/UEMOA on universal service and network performance obligations  
Directive No.  05/2006/CM/UEMOA on the harmonization of tariff -setting for telecommunications services  
Directive  No. 06/2006/CM/UEMOA organizing the overall framework for cooperation among national telecommunications regulatory 
authorities  
Decision No.  09/2006/CM/UEMOA creating the Committee of National Telecommunications Regulators of WAEMU Member States  
Source : WAEMU online information.  Viewed at:  http://www.uemoa.int . 
173. These texts cover telecommunications services as a whole, as well as the Internet, but 
generally not other ICT areas such as radio and television broadcasting, which are not addressed by 
communit y sectoral policies.  The first Directive defines the responsibilities of national regulatory 
authorities and guarantees their independence vis-à-vis the political authorities by requiring that they 
exercise their powers impartially and transparently.  Thi s Directive establishes a dispute settlement 
procedure and organizes cooperation among the national authorities of member States;  it also 
establishes a Committee of Regulators (CRETL) comprising the national regulatory authorities of the 
member States.  T his Committee was set up in 2006 and consists of a President, a Vice -President and 
a permanent Secretariat provided by WAEMU.  The presidency is held on a rotating basis, and the 
CRETL meets once a year to review the activities carried out during the past year and adopt the new 
programme of activities.  
174. The second Directive aims at harmonizing the legal regimes applicable to network operators 
and telecommunications service providers.  It defines the telecommunications networks and services 
that are subject t o the authorization regime, in particular telephone services and those of the other 
public telecommunications networks, leased -line services, and the use of scarce resources (radio 
frequencies and numbering).  Member States may choose to limit the number o f authorizations solely 
in order to guarantee the optimal use of scarce resources such as radio frequencies and numbering 
resources, or to take account of market conditions.  A declaration system is established for the 
provision of Internet services and va lue added services, such as voice messaging services.  The 
second  Directive defines a "single window" procedure accessible to service providers and operators 
wishing to establish networks or provide services in the telecommunications field in several 
commu nity countries.  In practice, in most countries the regulator acts as the single window.  
175. The third and fifth Directives deal primarily with interconnection between 
telecommunications networks and tariff -setting.  In general, operators and service providers  set 
charges freely and must communicate their detailed schedules of charges to the national regulatory 
authority at the beginning of each year, as well as any subsequent modifications before they are 
applied.  The Directives regulate in particular the int erconnection charges of "powerful" operators 
(third Directive) and "dominant" operators (fifth Directive).  
176. A powerful operator (having at least 25  per cent of the volume of the market for a service or 
group of services) must, when setting its interconnecti on charges, respect the principle of "relevant 
cost orientation".  Relevant costs include the general network costs, i.e. those relating to network 
components used by the operator both for services for its own customers and for interconnection 
services;  a nd costs specific to interconnection services.  Non -relevant costs include costs specific to 
services other than interconnection.  The costs taken into account must consider long -term economic WT/TPR/S/236  Trade Policy Revi ew 
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efficiency and in particular the investment required to ensure network renewal and extension.  They 
include the cost of return on capital invested.  Powerful operators must communicate to the national 
regulatory authority at least once a year the basic information required to check the calculation of 
interconnection c osts.  The Committee of Regulators meets periodically with the WAEMU national 
regulatory authorities in order to discuss the relevant costs to be taken into account in the setting of 
interconnection charges.  
177. The fifth Directive defines dominant operators a nd aims to harmonize the charges for 
interconnection between operators (including dominant operators) within WAEMU.  It provides 
member States with a framework for determining common tariff -setting principles for 
telecommunications services, and supervisio n by national regulatory authorities.  It specifies the cases 
in which the authority may intervene in tariff -setting, and entrusts the regulatory committees with the 
responsibility of establishing a common methodology for the calculation of reference costs  for fixed 
telephone services and the other main services.  
178. The fourth Directive includes the obligation of universal service, including national and 
international telephone communications, sending and receiving of voice messages, documents by 
telefax and/o r data with a sufficiently high bandwidth to allow access to the Internet, "at rates that are 
accessible to all".  The Directive provides for a universal service financing fund to be established in 
each member State;  however, according to the WAEMU Commis sion, the situation of each fund is 
not known, and the funds collected have not been managed efficiently in  all cases.  Finally, the 
sixth  Directive organizes cooperation among national regulatory authorities, which should aim at the 
convergence of standar ds with a view to ensuring inter alia  the security and interoperability of 
networks, and the compatibility of terminal equipment throughout the territory of the Union;  
coordination of frequency planning and allocation and supervision of the use of the rad io spectrum;  
convergence of national numbering plans;  and coordination of statistical data collection in the 
telecommunications sector.  
179. Since 2002, ECOWAS has also been active in the implementation of a number of projects to 
harmonize telecommunications markets within the Community.  Specifically, the West Africa 
Telecommunications Regulators Assembly (WATRA) was officially created in 2002 by the 
ECOWAS member States.  The WATRA members are the national regulatory authorities or 
departments responsible fo r regulating telecommunications services in the absence of such 
authorities.169 
(b) Postal  services  
180. WAEMU does not have common regulations dealing with the postal services.  
(ii) Transport services  
(a) Air transport  
181. The liberalization of intra -Africa air transport service s began with the signing of the 
Yamoussoukro Ministerial Declaration in 1988.  The decision relating to the implementation of this 
Declaration170 aims at the phasing out of all non -physical barriers and restrictions relating, inter alia , 
                                                      
169 WATRA online informat ion, "Membership".  Viewed at:  http ://98.130.227.12/ Members/  
Membres.aspx . 
170 The Decision was adopted under Article 10 of the Treaty of Abudja establishing the African 
Economic Community;  it was signed in July 2000 and has been in force since 12 August 2 002.  According to Benin, Burkina Faso and Mali  WT/TPR/S/236  
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to:  the granting of  traffic rights, and especially those relating to the fifth freedom of the air, between 
signatories171;  the strengthening of technical and commercial cooperation among African airline 
companies;  tariff regulation;  designation of airlines by States;  and a  "community clause" of 
ownership whereby in any member State of the African Union the companies of any other member 
State of the African Union are assimilated to a national airline of the former.  The Yamoussoukro 
Declaration provides for a similar regime for scheduled cargo flights and for non -scheduled flights 
(passenger and cargo).172 
182. Any company, whether wholly or majority owned by foreign capital or interests, may benefit 
from the advantages of the Yamassoukro Decision if it meets the eligibility require ments and, in 
particular, if it has its headquarters, central administration and principal place of business physically 
located in the State concerned.173 
183. Within the context of the coordination of national sectoral policies within WAEMU, various 
texts have b een adopted on air transport.  Article 4 of the WAEMU Treaty stipulates that the Union 
should establish coordination of national sectoral policies for the implementation of common action 
and potentially of common policies, in particular in the transport ar eas.  Additional Protocol No.  II of 
the Treaty also entrusts the Union with the responsibility of drawing up a plan for the improvement of 
transport infrastructure and systems linking member States, and also of adopting provisions for the 
liberalization of  transport services on a gradual basis.  
184. In 2002, a WAEMU Agreement liberalized access for Union carriers to intra -community 
flights by granting them unlimited third to ninth freedom rights.174 
185. In 2003 a community directive liberalized the market for handling  and stop -over assistance 
services at Union airports .175  Burkina Faso has transposed this Directive into its national legislation 
by ministerial order;  however, a State -owned enterprise apparently continues to provide this service 
at Ouagadougou airport.  Senegal has authorized two private companies to provide stop -over 
assistance services at Dakar International Airport.  Benin, Guinea -Bissau, Niger, Mali and Togo have 
each granted one authorization to one private law company to provide stop -over assistance  services at 
their main airports.  
186. The WAEMU legal framework has since been reinforced by the introduction of community 
provisions for the coordination of air safety (Table IV.5).  In particular, the WAEMU member States' 
common air transport programme provi des for a community agency for the oversight of civil aviation 
security and safety, with responsibility for, among other things, the supervision of aircraft personnel, 
airworthiness and technical operation licences and airfield certification.176 
Table IV.5  
                                                                                                                                                                     
its Article 2, the Decision has precedence over all incompatible bilateral and multilateral air transport 
agreements.  
171 That is, the right of an airline to carry passengers, freight and mail between two States Parties other 
than the Stat e Party in which it is licensed.  
172 WTO document S/C/ W/270/Add.2 of 28 September 2007.  
173 Article 6.9 of the Decision.  
174 Regulation No.  24/2002/CM/UEMOA establishing the conditions for access by WAEMU air 
carriers to intra -community air links.  Viewed at:  h ttp://www.uemoa.int/actes/2002/ reglement_  
24_2002_CM_UEMOA.htm . 
175 Directive No.  01/2003/CM/UEMOA.  Viewed at:  http://www.uemoa.int/actes/2003/directive_  
01_2003_cm.htm . 
176 Online information from the Cooperative Devel opment of Operational Safety  & Continui ng 
Airworthiness Programme (COSCAP).  Viewed at:  http://www.coscap -uemoa.org/coscap.htm . WT/TPR/S/236  Trade Policy Revi ew 
Page 58 
 
 
Legal texts concerning air safety, 2010  
Legal text  Description  
Directive No.  01/2004/CM/UEMOA  Aims at providing WAEMU member States' civil aviation administrations with an 
appropriate legal status for fulfilling their obligations with respect to the regula tion and 
supervision of civil aviation, primarily as regards safety and security.  
Decision No.  13/2005/CM/UEMOA  Establishes a community mechanism of civil aviation safety supervision in WAEMU 
member States.  
Decision No.  15/2006/CM/UEMOA  Aims at creating a regional control and coordination committee and the adoption of a 
community legal framework on market access, air carrier licences and the common air 
agreement.  
Regulation No.  01/2007/CM/UEMOA  Contains the community Civil Aviation Code of the WAEMU memb er States, covering 
most of the areas of the International Civil Aviation Convention (Chicago Convention 
establishing ICAO) . 
Source : WAEMU online information.  Viewed at:  http://www.uemoa.int . 
187. On 13 November 2009 an Agreement was signed between WAEMU and  the European Union 
on the introduction of a community designation clause into the air transport agreements between 
WAEMU members and EU member States .177  The Agreement rep laces some provisions of the 
47 existing bilateral agreements on air services conclud ed between EU member States and WAEMU 
member States .178  In particular, Article 2 of the Agreement replaces the nationality restrictions 
contained in the traditional designation clauses by a community designation clause enabling all 
community carriers to ben efit from the right of establishment.   Consequently, any WAEMU or 
EU company may henceforth fly between a EU member country and a WAEMU member country 
provided one of the 47 bilateral agreements is in force between the two countries served.  
188. According to so me observers, competition has increased on the West African air transport 
markets .179  New operators, especially from North and East Africa, are competing with the European 
carriers, and new hubs have developed, in particular in Casablanca and Tripoli.  More over, in addition 
to the traditional competition on North -South routes there is now also East -West competition coming 
from the Persian Gulf States.  
(b) Maritime transport and port services  
189. Of the three countries, only Benin is directly concerned by the provisi on of maritime transport 
services.  However, Burkina and Mali, as landlocked countries, use the maritime transport services of 
the region's coastal countries to transport the bulk of their goods.  Although these two countries do not 
have a sea coast, acces s to efficient maritime transport services remains a major economic challenge 
for them.  
Maritime transport  
190. Maritime transport in West Africa has long been characterized by small volumes carried 
essentially towards Europe.  In addition, the traffic flows ha ve traditionally been unbalanced:  
                                                      
177 European Union, online information, "International Aviation:  Status of aviation relations by 
country:  UEMOA".  Viewed at:  http://ec.europa.eu/transp ort/air/inter national_aviation/ country_  
index/uemoa_en.htm . 
178 Proposal for a Council decision concerning the conclusion of the  agreement between the 
European  Union and the West African Economic and Monetary Union on certain aspects of air services.  
Viewed at:  http:// eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:52008PC0463(02):FR:HTML . 
179 Jeune Afrique , "Etienne Rachou :  "Air France -KLM n'a  pas de monopole en Afrique", 
5 February  2009.  Viewed at:  http://www.jeuneafrique.com/Article/ARTJAJA2508p064 -065.xml0/etienne -
rachou -air-france -klm-n-a-pas-de-monopole -en-afrique. -Actualite_Info.html . Benin, Burkina Faso and Mali  WT/TPR/S/236  
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southbound traffic represents roughly two -thirds of the total.  Container flows on the Europe -West 
Africa lines totalled about 550,000 TEUs (20 -foot equivalent units) southbound and 280,000 TEUs 
northbound .180  Nevertheless , changes are currently taking place in West Africa's trade flows, with a 
relative increase in trade with Asia in particular.  
191. Until 2008, freight charges for container traffic were negotiated between the Europe -West 
Africa Trade Agreement (EWATA, grouping the maritime shipping companies of West African 
countries, including Benin) on the one hand and the national shippers' councils.  The EWATA was 
concluded at the end of 1999 in accordance with Regulation (EEC) No.  4056/86 for the exemption of 
liner conferen ces from EU competiti on rules, and governed much of s ub-Saharan Africa's 
international traffic.  EWATA ended operations in October 2008, at the same time as the regulation 
was repealed.181 
192. Despite the virtual non -existence of a national merchant fleet, Benin , Burkina Faso and Mali 
do not appear to have repealed their legislative texts allowing liner conferences and these are therefore 
still authorized under specified conditions.  In October 2008 the three countries were still members of 
the 1974 United Nation s Convention on a Code of Conduct for Liner Conferences, which entered into 
force in 1983 but was never put into practice owing to the lack of an y national ship -owners.  
Burkina  Faso and Mali are members of the 1978 United Nations Convention on the Carriag e of Goods 
by Sea (Hamburg Rules), which entered into force in 1992.  
193. A WAEMU regulation of 28 March 2008 establishes the conditions governing domestic, 
intra-community and international maritime transport within the Union for both passengers and 
goods .182  The directive seeks to boost competition among maritime transport companies in the 
markets where it is lacking.  It embodies the principle of free access to international maritime 
transport services, on a commercial and non -discriminatory basis, subject to reciprocity.  Thus, 
community and foreign ship -owners are subject to the same operating conditions when departing from 
or bound for a Union port and when arriving from or sailing to third countries.  On the other hand, 
only community ship -owners are author ized to provide domestic and/or intra -community maritime 
transport services.  Where competition is concerned, the community provisions set out in Articles 88, 
89 and 90 of the WAEMU Treaty are applicable to maritime transport activities within the Union.  
According to the WAEMU Commission, most States have not yet transposed this directive into their 
domestic legislation.  
194. Lastly, under this new regulation community and foreign shipping lines operating an 
international transport service must pay a traffic ri ghts fee, the proceeds of which are channelled into 
national funds and a regional fund for the development of the Union's maritime subsector.  Although 
the regional fund has not yet come into being owing to the absence of any community carrier, most 
WAEMU countries apply these provisions and this fee.  
195. The Maritime Organisation of West and Central Africa (MOWCA) is an institution that 
manages maritime transit and transport issues common to its 25 members from the West African 
region .183  Since its creation in 1975, MOWCA has been a forum for establishing maritime transport 
policies, programmes and projects.  Its objectives are to provide efficient, low -cost maritime transport 
and transit services;  a common subregional policy for coastal shipping;  facilitation  of transit 
transport;  and development of multimodal transport and logistical services.  
                                                      
180 UNCTAD (2006).  
181 OT Africa Line (2008).  
182 Regulation No.  02/2008/CM/UEMOA relating to maritime transport within WAEMU.  Viewed at:  
http://www.uemoa.int/actualite/2008/CM28032008/Reglement_02_2008_CM_UEMOA.pdf . 
183 MOWCA online information.  Viewed at:  http://www.mowca.org/ new%20design/index.html . WT/TPR/S/236  Trade Policy Revi ew 
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Port services  
196. At a time of concentration and increased competition characterizing transport service markets, 
the quality of handling services in terminals and the ensu ing cross -docking time are a decisive factor 
in determining the choice of a port.  According to a recent study, about eight West African ports will 
in future become "megaports" acting as transit hubs for the region, and redistributing traffic towards 
secon dary ports and inland to land locked countries .184  Hence, the countries that have the best inland 
transport infrastructures towards landlocked countries are likely to attract the majority of 
intercontinental traffic.  
197. The concessions granted to private intern ational terminal operators, including those affiliated 
with liner companies, could bring about the redevelopment of ports and significantly help to improve 
handling services, particularly in Benin, which has just granted such a concession (see annex on 
Benin, Chapter IV).  
198. A number of community regulations and directives on maritime transport and port services 
were adopted in 2008 in order to boost the competitiveness of member States, specifically of their port 
and transport sectors, and reduce port costs a nd transit times within the Union.  In part icular, port 
service providers - pilots, tugboat operato rs, suppliers of ships' stores - are also the subject of a new 
directive185 aimed at introducing trade facilitation measures in ports in order to reduce cross -docking 
times.  
199. Since 2008 a new directive has applied to licensed customs brokers and forwarders;  shipping 
agents and maritime agents (excluding port service providers);  cargo agents;  and commissionnaires 
de transport  (transport organizers) .186  It seeks to facilitate the implementation of the common 
programme for the development of the maritime subsector;  harmonize the activities of the various 
public or private institutions involved in the maritime subsector;  and establish a harmonized 
institutional fr amework for the maritime subsector, including as regards port security and safety.187 
(c) Land transport  
Road transport  
200. Mindful of the importance of good quality transport infrastructure to encourage trade and 
investment, the WAEMU members have been committed si nce 2001 to improving the development 
and maintenance of the road network .188  The transport corridors are in particular an important feature 
of international trade for West African countries as they link the landlocked countries to the ports of 
the transit coastal countries.  ECOWAS, NEPAD and WAEMU also have investment programmes 
under way for eventually establishing permanent trans -Sahelian road links.  
                                                      
184 Pálsson, G., Harding, A., and Raballan d, G. (2007) . 
185 Directive No.  03/2008/CM/UEMOA on port service providers within WAEMU.  
186 Regulation No.  03/2008/CM/UEMOA of 28 March 2008 on the conditions for the exercise of 
maritime transport intermediary professions within WAEMU.  
187 Directive No.  04/200 8/CM/UEMOA of 28 March 2008 on the establishment of a harmonized 
institutional framework for the maritime subsector within WAEMU.  Viewed at:  
http://www.uemoa.int/actualite/2008/CM28032008/Directive_04_2008_CM_UEMOA.pdf . 
188 See in particular the WAEMU Prog ramme of Community Action for Road Infrastructure and 
Transport (PACITR), adopté on 20 September 2001 (WAEMU online information, "La Semaine de l'UEMOA :  
Bulletin hebdomadaire de l'UEMOA", No.  250, 12 -18 October.  Viewed at:  http://www.uemoa.int/BullInfo/  
Bull250.pdf) . Benin, Burkina Faso and Mali  WT/TPR/S/236  
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201. Owing to the damage inflicted on roads by vehicles with excessive axle loads, it was decided 
within WAEMU  to harmonize subregional regulations pertaining to axle load .189  The Regulation 
establishes the total authorized laden weight of vehicles and the total permissible gross weight of 
combined vehicles, according to the number and arrangement of axles, with im mediate unloading as a 
penalty.  The deadline for implementing the Regulation is 30 June 2010.  
202. In 2001, aware of the fact that impromptu roadblocks are one of the main causes of the low 
productivity of this transport mode and hence an obstacle to economic competitiveness, the WAEMU 
members adopted a decision aimed at reducing the number of controls authorized on inter -State road 
links .190  According to the WAEMU Commission, this decision has not been complied with;  in this 
connection, the report of the WAEMU  Irregular Practices Observation Centre for the period 
October -December 2009 indicates an average of three checkpoints per 100 km . on the Tema - 
Ouagadougou - Bamako, Lomé - Ouagadougou and Bamako - Dakar corridors.  
203. Access to the profession of carrier in W AEMU is no longer in principle reserved for nationals 
but has been extended to Union nationals too.  National treatment is also said to be applied to 
ECOWAS nationals.  However, cabotage (transport within the same country) is generally prohibited 
to foreig ners of whatever nationality.  Road transport of goods among WAEMU States continues to 
be governed by bilateral agreements between States which generally provide for the distribution of 
freight by truckers' councils .191  This system, which discourages compet ition by keeping 
underperforming carriers in operation, is being revised as part of the regional road transport and 
transit facilitation programme.  Meeting in May 2009 in Sikasso, Mali, the Confederation of Truck 
Drivers Unions of West Africa drew the att ention of the 15 ECOWAS member States, in particular 
Benin, Côte d'Ivoire and Mali, to the irregular practices affecting inter -State road traffic, in particular 
unauthorized roadblocks and extortion, which give rise to additional costs as a result of unwar ranted 
controls and the need for a costly escort, as well as the many payments that have to be made.  
Rail transport  
204. Broadly speaking, rail links within the region are almost non -existent, but several projects are 
under way for the development of railways, in particular in the context of new mining projects.  
Among these rail infrastructure projects, AfricaRail aims at bringing together the private and public 
sectors in a consortium to build new rail links between Benin, Burkina Faso, Niger, Togo and Chad 
for passenger transport but above all for the transport of mining products.  The majority of the 
investment would take the form of private capital from mining companies or countries with mining 
interests in the region .192  The project is currently looking for investors.  
(iii) Tourism  
205. According to the WAEMU Commission, the Union accounts for only 4  per cent of tourist 
arrivals on the continent, with about 1.6  million tourists recorded in 2008.  For the time being there is 
no specific community legislative framework fo r tourism in WAEMU, nor is there a common policy 
on tourism.  The 14th session of the Conference of Heads of State and Government meeting on 
                                                      
189 Regulation No.  14 2005/CM/UEMOA.  Viewed at:  http://www.uemoa.int/actualite/2005/  
Reglement_14_2005_CM_UEMOA.pdf . 
190 Decision No.  15/200 5/CM/UEMOA on the practical modalities for the implementation of the 
WAEMU regional plan for inter -State road corridor controls.  
191 For example, Convention A/P2/5/82 on the regulation of inter -State road transport 
(TRIE/ECOWAS) (Cautions nationales TRIE/CED EAO, online information.  Viewed at:  
http://www.cautionstrie.org) . 
192 AfricaRail online information.  Vie wed at:  http://www.africarail.org/ afr_prg.htm . WT/TPR/S/236  Trade Policy Revi ew 
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20 February 2010 in Bamako adopted, through a draft Act additional to the Union Treaty, a draft 
WAEMU Common Touris m Policy.  The policy is aimed at making the Union "an integrated, 
attractive and accessible tourism market that offers products that are diversified, high quality, visible 
and competitive on the relevant markets" .193  Several tourism fairs  and events are he ld in 
Burkina  Faso, such as the SIAO, SITHO and FESPACO (see  annex on Burkina Faso, 
Chapter  IV(5)(iv)).  
206. Partly with a view to encouraging regional tourism, the WAEMU member States have 
undertaken to facilitate the movement and stay of non -WAEMU nationals i n the WAEMU area by 
means of a single visa, and have undertaken to simplify and harmonize administrative procedures for 
the entry and stay of non -WAEMU nationals.  Since 1 October 2009, the member States have applied 
mutual recognition of their national vi sas.  Accordingly, any visa issued by one member State to 
persons who are not Union nationals is accepted by the other Union States, thus enabling the visa 
holders to move freely within the community territory.  ECOWAS nationals are in principle not 
requir ed to hold an entry visa for the territory of the Union.194 
(iv) Financial  services  
(a) Credit institutions  
Banking  
207. Banking in the member countries of the West African Monetary Union (WAMU) is subject to 
common regulations, the main text being the law regulating bank ing which came into force on 
1 October 1990 .195  The Central Bank of West African States (BCEAO) and the WAEMU Banking 
Commission are responsible for such regulation, as well as for the surveillance and prudential 
supervision of the banks and financial insti tutions in the member countries.  Applications for approval 
are addressed to the Minister responsible for finance and lodged with the BCEAO, which refers them 
to the WAMU Banking Commission for an opinion and then approves the credit institutions and 
appoi nts their external auditors.  Once approved by a WAEMU member State, a bank may open 
branches in other member countries without requiring approval in each country.  
208. As at 31 December 2008, most banks respected the main prudential standards (Table IV.6).  
The average solvency ratio of the Union banks rose in 2008 from 10.3  per cent to 11.9  per cent, as 
against a statutory minimum of 8  per cent.  
209. With a view to strengthening the banking and financial system, the minimum equity capital 
requirement for banks and financial institutions was raised to CFAF 5  billion and 1  billion, 
respectively (Notice No.  01/2007/RB of 2 November 2007).  The banks and financial institutions 
already in operation have an additional time period, until 31 December 2010, to comply with th is 
obligation.  These thresholds are to be raised to CFAF 10  billion and 3  billion, respectively, in a 
second stage whose time -frame has yet to be established.  
210. The financial system has been reformed with a view to expanding use of banking services and 
(non-cash) means of payment.  In the WAEMU countries the percentage of the population with a bank 
                                                      
193 WAEMU (2010).  
194 Regulation No.  06/2009/CM/UEMOA on the mutual recognition of visas issued by WAEMU 
member States.  Viewed at:  http://www.uemoa .int/actualite/2009/CM26062009/ reglement_  
06_2009_CM_UEMOA.pdf . 
195 BCEAO online information.  Viewed at:  http://www.bceao.int/internet/ bcweb.nsf/french.htm?  
OpenFrameSet . Benin, Burkina Faso and Mali  WT/TPR/S/236  
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account is very small:  out of the total population of 80  million, of whom about 30  million are 
economically active, 3  per cent to 7  per cent, depending on the co untry, are holders of bank accounts.  
Paper money still accounts for a relatively large proportion of the money supply.  With a view to 
implementing these reforms, a Directive was adopted in 2002 concerning measures to promote the use 
of banking services a nd means of payment .196  These include the obligation of payment by cheque or 
bank transfer for any financial transaction for an amount of CFAF 100,000 or more197 between the 
State or one of its subdivisions and individuals, enterprises and other private perso ns concerning:  
wages and salaries, benefits and other monetary payments owed by the State, and taxes, charges and 
other payments owed to the State.  The payment of water, electricity and telephone bills and the 
settlement of any liability in money form of  are exempted from the payment of stamp duty when 
carried out by means of a banking instrument or procedure.  The Directive also imposes the obligation 
for any person or company established in one of the States of the Union and providing proof of a 
regular  income of CFAF 50,000 or more per year, to open a bank account with the establishment of 
their choice, and to be provided with at least one payment instrument against the necessary 
guarantees.  
Table IV.6  
Number of banks complying with WAEMU prudential sta ndards, 31 December 2008  
 Benin  Burkina Faso  Mali  WAEMU  
Total number of banks, of which:  12 12 13 97 
Number complying with the following standards:      
Representation of minimum capitala 7 11 11 75 
Risk coverageb 7 11 12 80 
Note:  average solvency rat io (%)  .. .. .. 11.9 
Limitation of capital assets and stockholdingc 7 10 12 73 
Limitation of commitments on a single signature  7 5 9 57 
Limitation of individual risks overall volumed 7 11 12 79 
Other prudential standards      
Limitation of loans to mai n shareholders, 
management and staffe 7 9 12 74 
Coverage of long  and medium -term uses with stable 
resourcesf 4 6 9 52 
Liquidity ratio  8 7 9 66 
.. Not available.  
a Number of establishments whose core capital is at least equal to the minimum capital requi rement of CFAF 1  billion or the 
requirement set in the approval decision.  
b Number of establishments meeting the standard of risk coverage by equity share capital, set at 8  per cent.  
c Number of establishments whose capital assets and stock -holdings do not  exceed their equity share capital.  
d Number of establishments limiting risks on a single beneficiary or a single signature to less than 75  per cent of their equity share 
capital.  
e Number of establishments limiting accumulated loans to their main sharehol ders, managers and staff to 20  per cent of their 
equity share capital.  
f Number of establishments covering at least 75  per cent of their fixed uses or uses with a res idual maturity of more than two  years 
with stable resources, so as to avoid an excessive s hift of banks' s hort-term resources into medium  or long -term uses.  
g Number of establishments with sufficient cash or uses whose residual maturity does not exceed three months to cover at least 
75 per cent of their liabilities with same maturity.  
Source : BCEAO (2009), Annual Report 2008, September.  Viewed at:  http://www.bceao.int . 
211. Since 1999 various structures have been established, such as:  
- The Automated Transfer and Settlement System  (STAR -UEMOA);  
                                                      
196 Directive No.  8/20002/CM/UEMOA, suppleme nting Regulation 15/2002/CM/UEMOA on means of 
payment in WAEMU member States, adopted on 19 September 200 2. 
197 This threshold is fixed by a BCEAO instruction.  WT/TPR/S/236  Trade Policy Revi ew 
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- the Automated Inter -Bank Compensation System  (SICA -UEMOA ); 
- the Inter -Bank Electronic Banking Processing Centre (CTMI -UEMOA);  and  
- the Inter -Bank Electronic Banking Group  (GIM/UEMOA).  
212. The GIM -UEMOA groups some 60 banks and financial and postal institutions, which 
together are the shareholders of the CTMI -UEMOA.  The latter is responsible for the provision of 
delegated and supplementary inter -bank electronic banking services for banks and financial and postal 
institutions and microfinance structures within and outside WAEMU.  
213. There are some legal restrictions on fo reign presence.  For example, under Article 14 of the 
banking regulation framework law, only a national of a WAMU country may direct, administer or run 
a bank or financial institution or one of their agencies.  The Ministry of Finance may, with the 
favoura ble opinion of the Banking Commission, grant individual waivers of this provision.  The 
President of the Banking Commission has exercised his delegated authority to give 38 favourable 
opinions in 2008, compared to 47 in the previous year, to allow non -Unio n nationals to occupy 
32 management posts and 14 directors' posts.  
(b) Regional Stock Exchange  
214. Since its creation in 1998, the Regional Stock Exchange (BRVM), with headquarters in 
Abidjan, has been an additional source of finance supplementing traditional sour ces such as bank 
finance, or private investment in securities, debt instruments or shares .198  Total capitalization of the 
BRVM is CFAF 3 ,330 billion (about €5  billion), and trading is at a level of about CFAF 3  billion 
(€5 million) per month.  The BRVM is a  private company holding a concession from a community 
public service established by WAEMU.  A majority of its capital is held by commercial operators, 
while States hold only about 13  per cent.  In each member State the BRVM has an National Stock 
Exchange Office  (ANB) responsible for, inter alia , (i) centralizin g transmission of orders;  
(ii) disseminating information;  and (iii) organizing local promotion of the market.  The Regional 
Council for Public Savings and Financial Markets regulates the BRVM, and is responsible for giving 
authorizations and monitoring its operation;  it also authorizes issues of shares traded on the BRVM.  
(c) Microfinance systems  
215. Microfinance has continued to develop in the three countries, especially outside the urban 
centres served b y the banking establishments.  Microfinance improves access to credit for farmers and 
small enterprises which often do not have access to the traditional banking system.  Microfinance 
institutions are generally savings and loan cooperatives;  these "decent ralized financial systems" 
(DFS) are covered by a WAEMU common regulation.  In 2007, the WAEMU Council of Ministers 
adopted legislation amending the 1993 PARMEC law, which provides a framework for DFSs in 
WAEMU member countries.  
 
216. In 2004, the BCEAO drew up  a DFS support programme for the five -year period 2005 -2009.  
This Regional Programme for the Support of Decentralized Financing (PRAFIDE) has among its 
objectives that of finding appropriate corrective measures for the shortcomings detected over the last 
few years in the Union's microfinance sector.  Among these support measures, DFS institutions are 
exempted from all direct or indirect taxes, charges or fees relating to their savings and loan 
operations.  
                                                      
198 BRVM online information.  Viewed at:  http://www.brvm.org/ . Benin, Burkina Faso and Mali  WT/TPR/S/236  
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(d) Insurance services  
217. The regional insurance market re mains small, largely owing to the low purchasing power of 
the population.  Total turnover likewise remains small, rising from CFAF 229  billion in 1995 to 
CFAF 442  billion in 2005 (€674  million), of which 78  per cent for insurance of goods and the rest for 
life insurance.  The market includes insurance groups with majority foreign shareholders (such as 
AXA, Allianz, COLINA, etc.) and local groups (NSIA, SUNU, FEDAS, etc.).  The sector has major 
structural problems.  In Benin, for example, accumulated insuran ce premium arrears amounted to a 
third of the sector's turnover in 2007 (nearly €13  million).  
218. The Insurance Code of the member States of the Inter -African Conference on Insurance 
Markets (CIMA), created in the franc zone in 1992, establishes the framework regulating all direct 
non-marine insurance activities in 14 African countries, including the WAEMU member States .199  
Maritime, river or air insurance contracts, as well as reinsurance contracts, are excluded from the 
Code's scope.  
219. The only compulsory insura nce under the Code is automobile third -party insurance.  
However, the Code provides that member States may make other types of insurance compulsory, as is 
the case in Benin and Burkina Faso, for example, the insurance of goods at importation.  The CIMA 
Code also provides for the principle of specialization, whereby the same company may not provide 
damage and life insurance services simultaneously.200 
220. Under the CIMA Code, the establishment of an insurance enterprise is subject to the prior 
approval of the Mini ster responsible for insurance of the State in which the company wishes to 
operate, subject to the prior favourable opinion of the Regional Insurance Monitoring Commission  
(CRCA), which is the regulatory body of the insurance market.  Nationals and foreign ers are subject 
to the same conditions.  The sole difference concerns the submission of administrative documents by 
a foreign company .201  The CRCA Secretariat is in Libreville (Gabon).  
221. The Council of Ministers responsible for insurance (CMA) is the CIMA's h ighest body.  
Under the Code, National Insurance Boards (DNAs) have been set up in each country and are 
responsible for applying the decisions and recommendations of the CRCA.  They authorize the 
exercise of the profession of insurance intermediary and sup ervise the work of the technical experts.  
The CRCA plays an important part in ensuring the financial health of the sector, in particular by 
seeing that only financially sound enterprises retain their authorization to operate.  For example, 
between Septemb er 1995 and December 2007, the CRCA revoked all the authorizations for 
19 insurance companies, including one in Benin (SADES).  
222. The CMA has regularly raised the minimum equity capital requirement for insurance 
companies in order to strengthen their financia l base and their solvency, and to bring these minima 
into line with international prudential standards.  In April 2007, it decided to raise the minimum 
equity capital required for limited companies from CFAF 500  million to CFAF 1  billion;  and to raise 
the establishment fund for mutual societies from CFAF 300  million to CFAF 800  million, as from 
                                                      
199 Treaty signed on 10 July 1992 at Y aoundé by the 14 member States:  Benin, Burkina Faso, 
Cameroon, Central African Republic, Chad, Comoros, Congo, Côte d'Ivoire, Equatorial Guinea, Gabon, Mali, 
Niger, Senegal and Togo.  The Comoros has never ratified it, while Guinea -Bissau did so subsequen tly. 
200 Article 326 of the CIMA Code.  
201 These conditions are set out in Article 328 -6 of the CIMA Code.  WT/TPR/S/236  Trade Policy Revi ew 
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7 April 2010.  Enterprises that do not comply with this requirement by the deadline will automatically 
cease their activities.202 
223. Despite the existence of the CIMA Co de, it seems that the harmonization of insurance 
services regulation in the countries of the region needs to be taken further.  In particular, the CIMA 
insurance market still does not have a single approval procedure.  In the CIMA countries, direct 
insuran ce may not be taken out with a foreign company that is not authorized to operate within the 
country without a specific waiver from the Minister responsible for insurance;  in practice, the 
Ministers responsible for insurance grant on an ad hoc basis author izations to one or more institutions 
that are not approved to associate with one or more approved insurance institutions for the insurance 
of specific risks or specific categories of risk.  
224. Likewise, resident companies may not provide insurance services to non-residents.  Under the 
Code, contracts for the insurance of persons, property or liabilities within a member country must be 
signed with companies that have been approved for such a purpose in the country in question.  This 
measure restricts the freedom  to provide services and is a barrier to the development of a single 
market.  The introduction of a single approval procedure would also help to place the CIMA insurance 
sector on a sounder footing.203 
225. Reinsurance is not covered by the CIMA Code, and enterpr ises engaged exclusively in 
reinsurance do not need to request approval (Articles 300 and 326 of the CIMA Code).  However, any 
transfer of reinsurance abroad involving more than 75  per cent of a risk relating to a person, a good or 
a liability on the terri tory of a member State, with the exception of certain branches, is subject to 
authorization by the Minister responsible for insurance (Articles 308 and 328).  In practice, 
reinsurance -related commitments are probably much higher than those of the "fronting " insurance 
companies, thus in fact transferring abroad the actual coverage of risks situated in the CIMA area, 
particularly for major petroleum and mining risks.  It would seem that several companies are engaged 
in fronting for most of the major industria l and commercial risks, thus placing these high -premium 
risks outside the CIMA area.204 
226. Community co -insurance, introduced by a regulation of 2004, is a step towards market 
harmonization, by facilitating cooperation between insurance companies through recipr ocity or 
reinsurance agreements for certain major risks .205  This principle should enable insurance enterprises 
operating in different CIMA member States to participate in the co -insurance of risks which, because 
of their nature or scale, require the partici pation of several insurers in the region to guarantee them.  
However, enterprises are required to exhaust the national risk coverage capacity before co -insuring 
with insurance companies located in other CIMA member States.  
227. The CIMA Code (Article 533) provi des that the Minister responsible for insurance approves 
brokers at national level, and draws up, updates and publishes the list of brokers which he transmits to 
the CRCA.  The National Insurance Boards are supposed to draw up lists on an annual basis, tak ing 
into account the conditions of eligibility for the profession of insurance broker defined by the Code.  
The Code provides that insurance premiums are set freely by insurance companies.  However, a 
minimum rate for automobile third -party insurance is se t by national governments and validated by 
the CRCA (Article 212).  
                                                      
202 The text of the Regulation was viewed at:  http://www.cima -afrique.org/hc.php?hcl_id=1361 . 
203 Ziguélé, M. (2008).  
204 Idem.  
205 This principle was introduce d by Regulation No.  004/CIMA/PCMA/PCE/SG/04.  Benin, Burkina Faso and Mali  WT/TPR/S/236  
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(v) Professional services  
228. Little information is available on the conditions governing trade in professional services in the 
three countries and more generally in the subregion.  The following s ection describes developments in 
the WAEMU common regulations as well as the national regu lations communicated to the 
WTO  Secretariat for this report by Burkina Faso and Benin.  
(a) Accounting services  
229. Accounting and audit services are covered by two WAEMU Comm ission Regulations.  The 
first is Regulation No.  05/2006/CM/UEMOA on the free movement and establishment of public 
auditors and chartered accountants who are WAEMU nationals within the community area, adopted 
on 2 May 2006.  According to the information pr ovided by Benin and Burkina Faso, the two countries 
have implemented the provisions of this Regulation .206  Hence, any WAEMU national meeting the 
conditions to be a member of the Benin Public Auditors and Chartered Accountants Association 
(OECCA)207 or the Bur kina Faso National Association of Public Auditors and Chartered Accountants 
(ONECCA)208 may exercise the profession of accountant in these countries.  Nationals of other 
countries may do so provided their country has concluded a convention on establishment o r an 
international agreement in this area.  The second Regulation, No.  01/2009/CM/UEMOA of 
27 March  2009, establishes a Permanent Council of the Accountancy Profession in the Union.  The 
Council is based in Ouagadougou.  
230. Since 1998, enterprises located in t he OHADA member countries are required to present their 
accounts and financial statements in accordance with the refer ence model provided by the 
West  African Accounting System  (SYSCOA) .209  In practice, however, often several balance sheets 
coexist for the s ame financial year, specifically a balance sheet for tax purposes intended for the tax 
administration, a "banking" balance sheet intended for banks, as well as the accounting balance sheet.  
In order to avoid these multiple balance sheets, Directive No.  04/2009/CM/UEMOA, adopted on 
27 March 2009, provides for the establishment of a single window for financial statements (GUDEF), 
which is supposed to receive the annual financial statements produced by companies and 
organizations.  This Directive has been par tially implemented in Benin, where the GUDEF receives 
all financial balance sheets but does not yet forward them to the BCEAO.  
231. In the case of finance companies, the Regional Council for Government Saving and Financial 
Markets (CREPMF) has devised a new set  of common accounting rules, the "Specific Accounting 
Rules applicable to approved regional financial market participants"210, with a view, in particular, to 
standardizing the various accounting methods and practices in order to facilitate the comparative 
analysis of accounting data and their aggregation.  Approved participants consist of the central market 
structures (Regional Stock Exchange (BRVM)) and various banks and finance companies in each 
country.  Approved regional financial market participants must  register their operations and make up 
                                                      
206 Law No.  2004 -03 of 27 April 2006 establishing the Benin Pu blic Auditors and Chartered 
Accountants Association;  and Law No.  048-2005 establishing the National Association of Public Auditors and 
Chartered Accou ntants and regulating the professions of public auditor and chartered accountant and the activity 
of exte rnal auditor (Burkina Faso).  
207 OECCA online information.  Viewed at:  http://www.oecca -benin.org/ . 
208 ONECCA online information.  Viewed at:  http://www .onecca.bf/fr . 
209 For example, in accordance with Article 19 of the community Mining Code, mining permit h olders 
must keep regular accounts in conformity with SYSCOA accounting standards.  
210 Specific accounting rules applicable to WAEMU approved regional fin ancial market participants, 
Annex to Regulation No.  09/2006/CM/UEMOA.  Vi ewed at:  http://www.uemoa.int/ actualite/2006/  
CM29062006/Annexes_09_2006_CM_UEMOA.pdf . WT/TPR/S/236  Trade Policy Revi ew 
Page 68 
 
 
their accounts in accordance with the principles and provisions of ordinary law set out in the 
Regulation on Accounting Law in the WAEMU States .211  In Benin, several finance companies 
already apply these accounting sta ndards.  
(b) Legal services  
232. There is a directive implementing the principles of the WAEMU Treaty on the Free 
Movement of Lawyers, but it does not appear to have been put into practice in member States .212  
Some WAEMU countries require lawyers to hold the Certific at d'aptitude à la profession d'avocat  - 
CAPA (a postgraduate legal qualification needed to practise as a solicitor or barrister) before they 
may begin to exercise the profession, but this is not the case in other countries.213 
233. In Burkina Faso, lawyers are m embers of the Burkina Faso Lawyers Association;  lawyers 
from any State that grants reciprocal treatment (including but not confined to WAEMU member 
States) may plead in Burkina Faso courts provided they comply with the conditions laid down by the 
host cou ntry for the exercise of the profession, subject to being domiciled with a Burkinabè colleague.  
The schedule of fees and charges applied by lawyers for official acts is regulated .214  Notaries belong 
to the Benin Chamber of Notaries, the Burkina Faso Notari es Association and the Mali National 
Chamber of Notaries.215 
(c) Health services  
234. The Directives relating to the medical field provide inter alia  for the free movement of 
doctors216, dental surgeons and pharmacists217 and the temporary exercise of their profession, o n a 
self-employed or salaried basis, within the WAEMU area.  The three Directives concerning health 
professionals were to have been implemented by 31 December 2009.  According to the Commission, 
in most countries they have been transmitted to the president s of the Associations of doctors, 
pharmacists and dental surgeons, but no national legislation transposing them into domestic law had 
been adopted by April 2010.  In Burkina Faso, the Ministry of Health has drawn up draft legislation 
that takes into accoun t the provisions of the Directives.  Burkinab è doctors belong to the Burkina  Faso 
National Doctors Association.  Generally speaking, the difficulties in implementation relate to the 
need for all States to effectively implement the Directives in the same wa y so as to avoid inequality of 
treatment in the various countries.  In addition, the Directives do not regulate market access for 
holders of a diploma from a Union country of which they are not a national but wish to establish 
themselves in that country wh en they have completed their studies.  
                                                      
211 These are the nine principles generally recognized by international standards and contained i n 
SYSCOA:  the principles of prudence;  transparency;  materiality;  balance sheet intangibility;  histor ical costs;  
going concern;  consistency;  periodicity;  and reality before appearance (sincerity) (specific accounting rules 
applicable to approved re gional financial market participants, Annex to Regulation No. 09/2006/CM/UEMOA.  
Viewed at:  http://www.u emoa.int/actualite/2006/CM29062006/ Annexes_09_2006_CM_UEMOA.pdf).  
212 Regulation No.  10/2006/CM/UEMOA of 26 July 2006.  
213 WAEMU Weekly Bulletin, No.  240, 18-24 May 2008.  Viewed at:  http://www. 
uemoa.int/BullInfo/Bull240.pdf . 
214 Law No.  016-2000/AN of 23 May  2000 regulating the legal profession.  
215 Ordinance No.  92-52/PRES of 21 October 1992 on the status of notaries and implementing Decree 
No. 93-148/PRES/ MIJ. 
216 Directive No.  06/2005/CM/UEMOA of 16 December 2005.  
217 Directives No.  07/2008/CM/UEMOA and No.  06/2008/CM/UEMOA, respectively.  Benin, Burkina Faso and Mali  WT/TPR/S/236  
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(d) Other professional services  
235. A Directive on free movement also applies to architects .218  The Benin National Architects 
and Town Planners Association, the Burkina Faso Architects Association219, and the Mali Architects 
Asso ciation group the professionals in each of the three countries.  None appears to have a website.  
The Burkina Engineers and Engineering Technicians Association (AITB) groups the engineering 
professionals, a profession which has not yet been the object of W AEMU common regulations.  
                                                      
218 Directive No.  07/2005/CM/UEMOA of 16 December 2005.  
219 The Order of Architects was established in 1993 by zatu No.  180031 FP/PRES establishing and 
regulating the Burkina Order of Architects.  It is estimated to have about 80 me mbers.  WT/TPR/S/236  Trade Policy Revi ew 
Page 70 
 
 
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