WORLD  TRADE  
ORGANIZATION  RESTRICTED 
WT/TPR/S/266 
25 May 2012 
 
 (12-2689) 
Trade Policy Review Body  
  
 
   
 
TRADE POLICY REVIEW 
 
Report by the Secretariat 
 
CÔTE D'IVOIRE, GUINEA-BISSAU AND TOGO  
 
 
  
This report, prepared for the Tr ade Policy Review of Guinea-Bissau, 
Côte d'Ivoire and Togo, has been draw n up by the WTO Secretariat on its own 
responsibility.  The Secretariat has, as required by the Agreement establishing the Trade Policy Review Mechanism (A nnex 3 of the Marrakesh Agreement 
Establishing the World Trade Organization), sought clarification from Guinea-Bissau, Côte d'Ivoire and Togo on its trade policies and practices. 
 
Any technical questions arising from this report may be addressed to 
Jacques Degbelo (022 739 5583), Catherin e Hennis-Pierre (022 739 5640) and 
Rosen Marinov (022 739 6391).  
Document WT/TPR/G/266 contains the policy statement submitted by 
Guinea-Bissau, Côte d'Ivoire and Togo.  
 
 
Note: This report is subject to restricted ci rculation and press embargo until the end of the 
first session of the meeting of the Trade Policy Re view Body on Guinea-Bissau, Côte d'Ivoire and 
Togo. Guinea-Bissau, Côte d'Ivoire and Togo WT/TPR/S/266 
 Page iii 
 
 
  CONTENTS 
 
  Page 
SUMMARY vii 
I.  ECONOMIC ENVIRONMENT 1  
 (1)   MAIN FEATURES  1  
 (2)   RECENT ECONOMIC DEVELOPMENTS  4  
 (3)   TRADE AND INVESTMENT TRENDS  5  
II.  TRADE AND INVESTMENT REGIMES 7  
 (1)   RELATIONS WITH THE WTO 7  
 (2)   REGIONAL TRADE AGREEMENTS  9  
 (i)  African Union 9  
 (ii)  West African Economic and Monetary Union (WAEMU) 10  
 (iii)  Economic Community of West African States (ECOWAS) 12  
 (3)   OTHER PREFERENTIAL RELATIONS  13  
 (i)  Relations with the European Union 13  
 (ii)  Relations with the United States 14  
 (4)   FOREIGN INVESTMENT REGIMES  15  
 (5)   OHADA  TREATY  16  
III.  COMMON TRADE POLICIES AND PRACTICES BY MEASURE 17  
 (1)   OVERVIEW  17 
 (2)   MEASURES DIRECTLY AFFECTING IMPORTS  18  
 (i)  Customs procedures 18  
 (ii)  Customs levies 20  
 (iii)  Rules of origin 28  
 (iv)  Prohibitions, quantitative restrictions and licensing 30  
 (v)  Standards, technical regulations  and accreditation procedures 32  
 (vi)  Sanitary and phytosanitary measures 34  
 (vii)  Contingency measures 35  
 (3)   MEASURES DIRECTLY AFFECTING EXPORTS  36  
 (i)  Registration and customs procedures 36  
 (ii) Export duties and taxes 37 
 (iii)  Goods in transit 37  
 (iv)  Prohibitions, quantitative restrictions and licences 38  
 (v)  Free zone regime 38  
 (4)   OTHER MEASURES  38  
 (i) Competition and price control 38  (ii)  Government procurement 41  
 (iii)  Protection of intellectual property rights 42  
 WT/TPR/S/266 Trade Policy Review 
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    Page 
IV.  COMMON TRADE POLICIES AND PRACTICES BY SECTOR 45  
 (1)   AGRICULTURAL , FORESTRY AND LIVESTOCK PRODUCTS  45  
 (i)  Agricultural policies in ECOWAS and NEPAD 45  
 (ii)  Agricultural policies within WAEMU 46  
 (iii)  Reform of property law and foreign direct investment 47  
 (iv)  Coffee and cocoa 47  
 (v)  Cotton 48  
 (vi)  Cashew nuts 50  
 (vii)  Forestry products 51  
 (viii)  Livestock products 51  
 (2)   FISHERIES PRODUCTS  52  
 (i)  Overview 52  
 (ii)  Community measures 53  
 (3)   MINING AND ENERGY  55  
 (i)  Petroleum and gas products, and coal 55  
 (ii)  Other mining products 57  
 (iii)  Electricity 57  
 (4)   MANUFACTURING SECTOR  58  
 (5)   POSTAL , TELECOMMUNICATIONS AND BROADCASTING SERVICES  62  
 (6)   TRANSPORT SERVICES  66  
 (i)  Air transport services 66  
 (ii)  Maritime transport and port services 69  
 (iii)  Land transport 71  
 (7)   TOURISM AND TEMPORARY STAY OF NATURAL PERSONS  72  
 (i)  Tourism services 72  
 (ii)  Free movement of persons 74  
 (8)   FINANCIAL SERVICES  75  
 (i)  Insurance 75  
 (ii)  Other financial services 76  
 (9)   PROFESSIONAL SERVICES  79 
REFERENCES 83 
ANNEX 1:  CÔTE D'IVOIRE 85 
 
ANNEX 2:  GUINEA-BISSAU 183 
 ANNEX 3:  TOGO 251 
 Guinea-Bissau, Côte d'Ivoire and Togo WT/TPR/S/266 
 Page v 
 
 
  CHARTS  
 
  Page 
III. COMMON TRADE POLICIES AND PRACTICES BY MEASURE  
 
III.1 MFN tariff distribution by sector, 2011 22 
III.2 Distribution of WAEMU CET rates, 2011 24 III.3 Escalation of WAEMU CET rates, 2011 25 
IV. COMMON TRADE POLICIES AND PRACTICES BY SECTOR 
 IV.1 Global cotton prices, January 1990 – October 2011 50 
IV.2 Petroleum trade in WAEMU countries, 2002-2010 56 
IV.3 Per capita manufacturing value added at 2000 constant prices (US$) 59 IV.4 Tariff protection by subsector, 2011 61 
 
TABLES 
I. ECONOMIC ENVIRONMENT 
 
I.1 Main socio-economic indicators, 2005-2011 2 
II. TRADE AND INVESTMENT REGIMES 
 II.1 Notifications submitted to the WTO by or on behalf of Côte d'Ivoire, 
 Guinea-Bissau and Togo, January 1995-March 2012 7 
II.2 United States imports from Côte d'Ivoire, Guinea-Bissau and Togo,  by tariff regime, 2004-2011 15
 
III. COMMON TRADE POLICIES AND PRACTICES BY MEASURE  III.1 National tariff bindings 21 
III.2 Structure of the WAEMU CET, 2011 21 
III.3 Summary of the WAEMU CET, 2011 23 III.4 Trend in approvals for the WAEMU community preferential tax, 2005-2010 29 
III.5 Community legislation on veterinary medicines 31 
III.6 Harmonization projects under way within WAEMU 32 III.7 Implementation of the quality programme 33 
III.8 Implementation of the community competition regime, 2005-2011 40 
III.9 Subjects and terms of protection under the Bangui Agreement (1999) 43 
IV. COMMON TRADE POLICIES AND PRACTICES BY SECTOR 
 
IV.1 Indicators for coffee and cocoa production and trade, 1990, 1995, 2000, 
 2005 and 2008-2010 48 
IV.2 Indicators for production of cotton lint, 1990, 1995, 2000, 2005 and 2007-2010 49 IV.3 Principal indicators for production of cashew nuts, 1990, 1995, 2000 and 2005-2010  50 
IV.4 Animal production, 2005-2010 51 
IV.5 Indicators for the fisheries sector, WAEMU coastal countries 52 IV.6 WAEMU laws and regulations on trade in fisheries products 54 
IV.7 WAEMU Decisions relating to the energy sector 55 
IV.8 Level of competition in telecommunications markets in WAEMU countries, 2011 63 IV.9 Transposition of WAEMU legal texts relating to the telecommunications sector, March 2012 64 WT/TPR/S/266 Trade Policy Review 
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  Page 
 
IV.10 Legal texts concerning air safety, 2010 68 IV.11 Legal texts, financing and objectives of shippers councils within WAEMU, 2012 70 
IV.12 Tourism indicators in WAEMU member countries, 2005-2010 72 
IV.13 Inclusion of tourism services by WAEMU member countries in  their schedules of GATS commitments 73 
IV.14 Number of banks complying with WAMU prudential standards, 31 December 2011 77 
IV.15 Implementation of regulations on professional services  by WAEMU member countries, February 2012 79
 
 
  Guinea-Bissau, Côte d'Ivoire and Togo WT/TPR/S/266 
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  SUMMARY 
 
1. Côte d'Ivoire, Guinea-Bissau and Togo are members of the West African Economic and 
Monetary Union (WAEMU) and of the Economic Community of West African States (ECOWAS).  
Agriculture is of key importance to all three economies.   Côte d'Ivoire, in particular, has been able to 
develop and diversify its agricultu ral sector through the cultivation of coffee, rubber, fruit, cotton and 
palm oil, in addition to cocoa, of which it is the world's leading producer.  The main mining sector 
exports are petroleum products and gold.  Its share of manufacturing exports, centred on the 
agricultural processing industry, declined sharply during the last decade, but Côte d'Ivoire has 
considerable potential for increasing the value added of  such exports.  The main destinations of its 
goods exports are the European Union and Africa, including the ECOWAS countries in particular. 
2. In less than a decade, Guinea-Bis sau has made great strides in developing its food crop sector, 
which exports only cashew nuts.  These are grown on a small scale and exported unprocessed, almost exclusively to India.  Since its last TPR in 2005,  Togo, for its part, has continued to enhance the 
relative share of its services sector, particularly as regards port services and services related to 
regional transit trade:  its other main activities ar e agriculture, which has enjoyed a remarkable boom 
since 2008, and the production of phosphates and cement.  Most of Togo's exports go to African countries, particularly Burkina Faso, Benin, Niger, Ghana and Nigeria. 
3. Overall, the national budgets of the three countries depend heavily on revenue levied at the 
customs border.  This revenue derives from import duties and charges and internal taxes, as well as 
export levies.  These levies reduce the income of producers of exported goods, raise the cost of 
imports of inputs for local enterprises and make products for local consumption more expensive.  
A gradual shift towards a domestic tax system, which is partially under way in two of the 
three countries, would make it possible to reduce this dependence on import and export taxes and, 
hence, to increase the revenue of the productive sectors of their economies. 
(1) E
CONOMIC ENVIRONMENT  
4. Cote d'Ivoire, Guinea-Bissau and Togo have e xperienced socio-political conflicts which have 
considerably inhibited their trade and held back their economic development.  The economic situation 
in the whole of WAEMU was seriously affected by th e socio-political crisis in Cote d'Ivoire which 
accounted for 43 per cent of the Union's GDP in 1999,  compared to 35 per cent at the present time.  
These conflicts also had an adverse impact on the human development indicators, especially those of 
Guinea-Bissau and Togo, which continue to be am ong the lowest in the world and below the average 
for sub-Saharan Africa.  The most recent coup d'état, in April 2012, could further worsen this situation 
in the case of Guinea-Bissau. 
5. Socio-political instability and the democratic de ficit have led in all three countries to the 
partial suspension of official development assistance (ODA), which accounts for a substantial 
proportion of their respective gross domestic products (GDP).  After falling to less than 5 per cent of 
GDP in 2005 in Togo, ODA reached 18 per cent of GDP  in 2009 in the wake of a political agreement 
which enabled the country to release more r esources in order to improve access to credit and 
undertake infrastructure projects and agricultural deve lopment programmes.  This led to a substantial 
increase in Aid for Trade.  In the case of Gu inea-Bissau, where ODA accounts for roughly one third 
of GDP, most of the national debt was cancelled in  2011 but the aid channelled into trade remains at a 
low level. WT/TPR/S/266 Trade Policy Review 
Page viii 
  
  6. Given the persistence and scale of the budget deficits, the success of socio-economic 
programmes depends to a large extent on external fi nancing.  The slowdown in investment, which is 
the indirect cause of inadequate maintenance, h as led to the widespread deterioration of basic 
infrastructure, with frequent cuts in electricity and water supply, and the dilapidation of ports, roads 
and railways.  In Cote d'Ivoire, however, the infrast ructure network continues to be one of the best 
and most extensive in the West African subregion an d could enable that country rapidly to return to 
and surpass its pre-crisis level of developm ent, by means of appropriate policies. 
7. Given their heavy reliance on imports for the supp ly of basic foodstuffs  such as cereals, the 
three countries have each attempted to contain the strong inflationary pressures caused by the rise in 
global food and energy prices in 2008.  The susp ension of import duties and VAT, and the reduction 
in the customs value of these products are the ma in emergency measures that have been taken, 
unilaterally in many cases, and sometimes in contradiction to WAEMU rules.  It has proved necessary to introduce a community-wide rapid response mechanism. 
8. Despite the socio-political instability of recent y ears, the BCEAO has continued to ensure the 
stability of the Union's banking and monetary system.  Its independence vis-à-vis  national 
governments has enabled it to maintain its policy of financial stability and integrity in accordance 
with its mandate.  Key interest rates, mandatory  reserve ratios and open market operations, which 
resumed in February 2007, are its main instruments of monetary policy. 
(2) G
ENERAL FRAMEWORK  
9. Foreign investment flows in the three countri es have been below their potential since 2005.  
In the absence of a community investment code, still under preparation within WAEMU, the tax (and 
customs duty) exemptions selectively granted by me mber States are only partially regulated.  The 
harmonization of economic regim es within WAEMU would contribute to the establishment of a 
business environment that is more stable and transp arent and, hence, more propitious to long-term 
investment decisions;  this should therefore be included among the priorities of community policy. 
10. The efficacy of the "single windows" for the completion of business start-up administrative 
formalities is limited by the fact that the officials running them frequently have  no power of signature.  
The current trend, which seems to be towards de veloping parallel business formality centres that are 
also supposed to group together in a single locati on all administrative services dealing with such 
formalities, will not satisfy investors' need for in stitutional and regulatory stability and transparency.  
On the other hand, multiple structures should not be a llowed to exist side by side, given the risk of 
overlapping and additional costs. 
11. The free zones intended to promote exports have  not been a great success, although they offer 
enterprises a full range of substantial tax exemp tions under the ordinary law scheme, as well as a 
variety of discounts on electricity and input purchases, which gives them an undeniable advantage.  In 
the absence of decisive community regulations, the free zones, including those in Cote d'Ivoire and 
Togo, would continue to pose competition problems at national and regional level, while also 
contributing to economic dualism. 
12. Togo has made significant strides in the area of microcredit and financing of small and 
medium-sized enterprises.  A national agency to  promote and guarantee SME funding, financed by 
the State, has been processing and guaranteeing SM E financing with banks since 2006.  Funding has 
been provided in approximately 80 per cent of the cases dealt with;  thus far, no claims under the Guinea-Bissau, Côte d'Ivoire and Togo WT/TPR/S/266 
 Page ix 
 
 
  guarantee have been made against the State.  Th e guarantee substantially reduces the rates at which 
SMEs can borrow money, and this ser ves to increase their competitiveness. 
13. Côte d'Ivoire, Guinea-Bissau and Togo have c ontinued harmonizing their business law in the 
OHADA framework, with nine Uniform Acts having en tered into force in April 2012, which offer a 
common legal framework for general trade law,  commercial sales, company law, securities and 
arbitration, and contracts for the transportation of goods by road.  OHADA law also offers an 
accounting reference tool, SYSCOA, whose use is ma ndatory in member States.  The Common Court 
of Justice and Arbitration hears appeals in all di sputes relating to the Uniform Acts.  Despite the 
existence of this harmonized framework, its pr oper application, which is essential to market 
confidence, is frequently not ensured and the protec tion of contracts and other economic rights is not 
guaranteed.  The Ivorian Government is aware that the weakness of the judicial system hampers economic development, and has introduced measures to combat corruption.  Togo's National Assembly, judiciary and civil service are the s ubject of a capacity-building strategy including 
information seminars, Internet access and online accessibility of all legislation. 
14. In the WTO, the WAEMU member States have individually bound their customs duties and 
other duties and taxes.  Jointly with its WAEMU and ECOWAS part ners, Côte d'Ivoire is seeking 
solutions to the problem posed by applied rates ex ceeding bindings in certain cases.  Guinea-Bissau 
and Togo do not face this problem.  All three countries are founding Members of the African Union, the successor to the Organization of African Unity. 
15. The WAEMU Commission has exclusive author ity over the common trade policy of its 
members vis-à-vis  third States.  Its activities are funded by the community solidary levy of 1 per cent, 
which is applied to imports from third countries and is paid in full to the WAEMU Commission.  An 
additional community levy of 0.5 per ce nt is collected on behalf of ECOWAS. 
16. Since 1994, member States' trade policies ha ve been substantially harmonized by the 
Commission, resulting in a common trade policy in a number of fields, such as taxation at the customs 
border (Common External Tariff in force sin ce 1 January 2000), bank domiciliation of trade 
transactions and rules of origin.  Considerable effo rts are also under way, and deserve support, in the 
areas of harmonization of internal taxation (VAT, excise duties, tax on petroleum products, advance 
payment of direct taxes), prohibitions and licensing,  standards, technical regulations and accreditation 
procedures, sanitary and phytosanitary safety and government procurement. 
17. The WAEMU regulations provide for free trad e in products approved by the National 
Approval Committee of each country as originating in  the Union, on the basis of rules of origin 
adopted in 2003.  In spite of these rules, the m ovement of approved products between the markets of 
WAEMU member States continues to be fraught with difficulty.  Overall, intra-community trade is 
still limited to 6.5 per cent of total goods trade in  Côte d'Ivoire and 10 per cent in Guinea-Bissau;  
Togo has a higher level of intra-community trade (20 per cent), accounting for more than half of total 
exports and 7 per cent of imports within the WAEMU area.  However, the relative share of 
intra-WAEMU trade and intra-ECOWAS trade in th e three countries has not grown significantly over 
the last five years. 
18. In order to reduce obstacles to trade, th e WAEMU Commission has installed juxtaposed 
control posts at the borders so as to avoid duplica tion of formalities, and has begun identifying - with 
a view to their elimination - irregular practices  such as abusive or illega l taxation and inspection 
formalities, attempts at tariff rear mament on certain products originating in the Union, technical and 
administrative obstacles to community products and a number of other practices, such as the extortion WT/TPR/S/266 Trade Policy Review 
Page x 
  
  of bribes on the main road transport corridors of the Union.  Moreover, under the current regime, 
products from third countries that have already r eceived customs clearance in a WAEMU country and 
have then been re-exported to another member St ate are liable to a second collection of duties and 
taxes, generating further opportunities for abusive taxation.  The Commission is aware that the free 
movement of goods on the community market can be achieved only through the establishment of a 
single market, and has included the establishmen t of free movement in its regional economic 
programme.  These efforts should be sup ported in the Aid for Trade context. 
19. The three countries are also among the 79 ACP countries with which the European Union 
(EU) concluded the Cotonou Agreement in June 20 00, which covers the period up to 2020.  Until 
December 2007, its trade provisions provided for the duty-free admission of non-agricultural products 
and most processed agricultural products originatin g in 78 ACP countries (excluding South Africa) on 
a non-reciprocal basis.  The Cotonou Agreement provides for the negotiation of regional economic partnership agreements, which were  to supersede its trade provisions as from 1 January 2008;  of the 
three countries, only Côte d'Ivoire has an Econom ic Partnership Agreement (EPA) with the EU, 
signed in Abidjan on 26 November 2008.  This Ag reement has enabled Côte d'Ivoire to enjoy 
continued duty-free access to EU markets for its products.  Under the EPA, customs duties on 
products originating in the parties are reduced or eliminated in accordance with a schedule for their 
removal.  The EPA also contains detailed re gulatory provisions (for example, on customs and 
administrative cooperation, and technical regulations, including SPS). 
20. Negotiations on the amendments needed to the WAEMU CET in order to extend its 
application to all ECOWAS members have been under way within ECOWAS since 2006.  In 2008, 
the ECOWAS members recommended the creation of a fifth tariff band at the rate of 35 per cent, 
which would apply essentially to agri-food products.  For some countries, the adoption of this new 
35 per cent rate would inter alia  increase the number of customs duties applied in breach of 
WTO commitments. 
(3) T
RADE POLICY INSTRUMENTS  
21. Imports continue to be subject to a number of  burdensome charges, beginning with the CET, 
under which 41 per cent of the 20 per cent duties c onstitute international tariff peaks;  other 
community tariffs add a further 2.5 percentage poi nts.  Certain non-WAEMU originating products are 
subject to a special import tax (TCI) in Côte d'Ivoire , the purpose of which is to cushion the impact of 
any sharp fall in world prices on community produc tion and/or to offset unfair practices.  The 
degressive protection tax (TDP), which continues to be collected in Côte d'Ivoire on a number of 
products, is another community mechanism applied nationa lly, which is still in effect in Côte d'Ivoire 
despite having already been abolished by WAEMU. 
22. The three countries require a cargo tracking note (BSC) for trade flows transiting their 
respective maritime ports.  The BSC does not come under a community regulation;  generally 
speaking, it is introduced by the Ministry responsibl e for transport in each country.  The (high) costs 
of issuing this document vary from one country to another and may give rise to discriminatory 
treatment depending on the point of embarkation of the imported goods.  For customs purposes, the 
BSC appears to be of limited usefulness since most of the information it provides is already contained 
in the manifest.  The obligation to submit an advanc e import or export declaration, or requirements of 
equivalent effect, remain in place in the three c ountries.  These formalities increase transaction costs 
to the detriment of economic operators. Guinea-Bissau, Côte d'Ivoire and Togo WT/TPR/S/266 
 Page xi 
 
 
  23. Burdensome compulsory import inspection programmes remain in place in all WAEMU 
member States except Guinea-Bissau and are not always harmonized.  Their implementation is entrusted to international companies which control or determine all the information normally within 
the purview of customs:  eligibility for importati on, quality and quantity of goods, type of tariff, 
customs value and origin.  Recent developments in  the three countries include the introduction of 
X-ray scanning, the cost of which may be additional to that of compulsory inspection. 
24. Each of the three countries continues to apply its own list of reference values for import, 
which is not always drawn from the list kept by th e WAEMU Commission.  The latter has even had to 
intervene in several cases concerning the application of  reference values to intr a-community trade.  In 
a bid to combat under-invoicing, customs valuation of used vehicles has been entrusted to foreign 
private companies in Cote d'Ivoire and Togo, wh ich themselves determine the import values.  These 
practices are WTO-inconsistent. 
25. With regard to internal taxes, the exclusi on of important sectors of the economy such as 
agriculture from the scope of application of VAT (or the general sales tax in Guinea-Bissau) causes 
distortions in the trade in competing imported products and problems of national treatment.  
A comprehensive review of the VAT regime w ould make it possible to eliminate the many 
exemptions and complete the process of harmonization of VAT regimes within WAEMU. 
26. There are differences in the way the advance payment of profits tax is levied at the customs 
border in each member State;  for example, some food products are exempted from the payment in some countries of the Union, but not in others.  The WAEMU rules stipulate that, in the event of 
recourse to such a mechanism, exclusively for the purpose of strengthening taxation of small and 
medium-sized enterprises, member States should ensu re that its application is neutral as between 
imports and internal transactions.  Deviations still occur from the community framework, which 
provides for the option of applying  a rate of up to 5 per cent in the case of enterprises with no tax 
identification. 
27. Being aware that technical regulations constitute one of the main barriers to the expansion of 
their international trade, the WAEMU member St ates, with EU assistance, launched a "quality" 
programme in 2001 for the harmonization of accr editation, certification, standardization and 
metrological activities within WAEMU.  The principl e of mutual recognition under the programme is 
applied at three levels:  recognition of technical re gulations, standards and specifications;  recognition 
of conformity assessment procedures;  and lastly, recognition of the results of conformity assessment 
procedures.  Member States are required to no tify to the WAEMU Commission their respective 
TBT regimes and to eliminate any unjustified obstacl es to the free movement of goods and services.  
Their activities are coordinated by a Re gional Quality Coordination Committee. 
28. Despite the adoption in 2007 of a regulation requiring recognition of international sanitary 
and phytosanitary standards and the efforts to ha rmonize national legislation, the only concrete 
measures taken to facilitate trade in the WAEMU area have been the adoption of the IPCC single 
phytosanitary certificate on plants and plant pr oducts, and the harmonization of the control of 
veterinary medicines.  A single WAEMU SPS import permit would facilitate trade in these products.  
On the ground, given their limited resources, some member States are not in a position to carry out proper controls.  Moreover, the SPS controls carried out in a member State are not recognized by the 
other WAEMU countries;  such recognition, based on the so-called "Cassis de Dijon" principle, would 
stimulate intra-regional trade in food products  and contribute to raising rural incomes. WT/TPR/S/266 Trade Policy Review 
Page xii 
  
  29. Notwithstanding the existence of detailed re gulations on anti-competitive practices within 
WAEMU, it has to be observed that they have pro duced little in the way of case law.  The competition 
regimes of Cote d'Ivoire and Togo have not yet been  brought into line with the community regulations 
which, in principle, are directly applicable at national level.  Guinea-Bissau has not yet adopted a 
national competition framework.  The national comp etition commissions are not operational.  The 
lack of effective competition is clear in several sectors of the three economies, particularly in the 
markets for fixed telephony, the Internet, water and electricity distribution, and port services. 
30. Government procurement management was reor ganized in 2009 with the aim of transposing 
the relevant WAEMU directives.  In Guinea-Bissau, however, the implementing decrees and 
government procurement code are still being developed. 
31. All the WAEMU countries, including Cote d'Ivoire, Guinea-Bissau and Togo, are signatories 
to the Bangui Agreement (1977) introducing a unifo rm law and creating a common industrial property 
office, the African Intellectual Property Organizati on (OAPI).  The provisions on plant varieties for 
which patents are required pursuant to Article 27 of  the WTO TRIPS Agreement entered into force on 
1 January 2006.  Because of the lack of skills ne eded to process applications for protection, the 
OAPI Administrative Council has postponed the entry into force of Annex IX on layout-designs 
(topographies) of integrated circuits which must be protected under Article 35 of the TRIPS Agreement.  According to the authorities, the main infringements concern counterfeiting of 
food and pharmaceutical products, us urpation of trade names and indus trial designs, and pirating of 
musical works and films. 
(4) S
ECTORAL POLICIES  
32. As far as food crops are concerned, an increase in production and productivity has not until 
recently been a genuine government priority;  hence the lack of progress in terms of food security, income and living conditions for rural populations.  The commitment made by African governments 
in 2003, through the Maputo Declaration, to allocat e at least 10 per cent of their national budgets to 
agriculture, with the aim of achieving annual agricu ltural growth of 6 per cent, was applied only as 
from 2008 when the surge in international food pri ces revealed their strong reliance on imported food 
products.  The public authorities now intervene in th e three countries to support food production, in 
particular through the provision of fertilizers, seeds and other inputs at subsidized prices.  A greater 
number of these measures should be notified to the WTO. 
33. WAEMU has not yet harmonized customs duties a nd taxes of equivalent effect levied by 
member States on their exports.  In  the absence of such a framewo rk, two of the three countries 
impose very high taxes on their agricultural exports , and this has had as its primary consequence a 
significant level of trade transit through neighb ouring countries (likewise WAEMU members) which 
do not have recourse to these taxes.  Togo, for example, which produces little cocoa, has recently 
become a cocoa exporter.  These taxes also result in a decline in small farmers' income and therefore 
run counter to the aims of poverty re duction and rural development schemes. 
34. The fisheries and fisheries production subsector  accounts for more than 7 per cent of GDP in 
Guinea-Bissau and a high level of economic activity  in Côte d'Ivoire on account of the tuna canning 
factories.  The fishing fleets are not normally recipien ts of State subsidies or aid and none of the three 
countries has a large national fleet.  The income  from fishing agreements and licences for 
foreign-flagged ships accounts for one third of gove rnment revenue in Guin ea-Bissau, which limits 
the freedom of manoeuvre to introduce sustainable management measures in the sector.  
Guinea-Bissau's income shortfall is considerable, as the total market value of catches far exceeds the Guinea-Bissau, Côte d'Ivoire and Togo WT/TPR/S/266 
 Page xiii 
 
 
  amount of duties collected.  Although action to combat  illegal fishing (IUU) is a declared priority of 
the three governments, their capacity for surveillance of territorial waters and intervention in the case 
of infringement is inadequate. 
35. The three countries have continued to be partic ularly generous in their mining policy towards 
foreign enterprises.  In Guinea-Bissau, recen t discoveries of phosphate and bauxite open up 
interesting prospects in terms of additiona l revenue, although there are concerns about 
Dutch Disease-type inflationary risks;  one interg overnmental organization is attempting to carry out 
systematic studies of the environmental and social impact of mining projects, in order to promote 
government awareness of the issue.  In the energy  field, the governments of the ECOWAS member 
countries have pooled their efforts to resolve the ser ious regional energy crisis caused by inadequate 
investment.  The West African Gas Pipeline, begun in  2000, is now operational, but has not served to 
significantly increase the supply of natural gas, as th e current throughput is insufficient to supply all 
the countries.  The Côte d'Ivoire refinery, though portrayed as one of the most productive in Africa, experienced serious financial difficulties in 2010. 
36. Recent developments in the area of services mainly relate to ports and airports.  ASKY, a new 
private civil aviation company of regional scale, has chosen Togo to establish its headquarters.  
State-owned enterprises in the three countries cont inue to dominate the port and airport services 
sectors, water and electricity distribution, banking, insurance and telecommunications.  This is mainly 
due to the difficulty of reforming these sectors a nd making them profitable, rather than to any 
deliberate policy of public intervention. Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
 Page 1 
 
 
  I. ECONOMIC ENVIRONMENT 
(1) MAIN FEATURES  
1. In terms of integration, Côte d'Ivoire, Guinea-Bissau and Togo have made significant 
progress in different areas.  As members of the Economic Community of West African 
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.  WAEMU 
has advanced a long way in establishing its economi c area (harmonization of monetary policy, many 
trade policy instruments and sectoral policies);  ECOWAS, to which all WAEMU members also belong, has fallen behind in this respect , not least as regards its customs union. 
2. In addition to their direct access to the sea a nd abundant natural resources, Côte d'Ivoire, 
Guinea-Bissau and Togo have many points in co mmon, including relatively young populations that 
are growing rapidly (Table I.1).  Guinea-Bissau and Togo have human deve lopment indicators which 
are among the lowest in the world, placing them in the low human development category in the 
UNDP 2011 ranking;  those of Côte d'Ivoire have been severely affected by the country's political crisis.
1  As a result of persisting budget and trade defi cits, the three countries are heavily dependent on 
current transfers from abroad.  They rely heav ily on development assistance to finance social 
programmes and large infrastructure projects;  the need  to improve basic infrastructure is particularly 
pressing in Guinea-Bissau. 
3. Agriculture, livestock and related activities rema in the principal source of employment and 
continue to have a multiplier effect on all econo mic activity in Côte d'Ivoire, Guinea-Bissau and 
Togo (see Annexes on Côte d'Ivoire, Guinea-Bissau and Togo, Chapter I(1)).2  Economic 
performance continues to be conditioned primarily by  agricultural harvests, which in turn depend on 
weather factors.  Altogether, agriculture is fairly uncompetitive owing to the low level of 
mechanization and rudimentary cultivation met hods.  Governments fre quently support production 
using various measures, including the provision of  fertilizer and seeds at subsidized prices. 
4. Services also have an appreciable share in  the three countries' GDP.  Services activities 
consist primarily of transport and trade, while te lecommunications have also  developed quite strongly 
in recent years.  Nevertheless, growth is still hindered by the poor regul atory framework and the 
preponderance of informal activities.  The manuf acturing sector, including the processing of local 
resources, ranges from relatively small in Côte d'Ivoi re to embryonic in Guinea-Bissau;  this variation 
reflects, to an extent, the general state of the infr astructure in each country.  To date, the potential of 
the subsoil, rich in mineral resources, ha s been realized only to a small extent. 
                                                      
1 UNDP online information.  Viewed at:  http://hdr.undp.org/en/statistics. 
2 The composition of GDP and the geographical structure of trade are hard to identify owing to the 
large informal economies in the three countries. WT/TPR/S/266 Trade Policy Review 
Page 2 
  
  Table I.1 
Main socio-economic indicators, 2005-2011 
 2005 2006 2007 2008 2009 2010 2011a 
Population, growth rate   
   Côte d'Ivoire 1.6 1.7 1.8 1.8 1.9 2.0 .. 
   Guinea-Bissau 2.0 2.0 2.1 2.1 2.1 2.1 .. 
   Togo 2.3 2.3 2.2 2.2 2.2 2.1 .. 
GDP per capita (US$)   
   Côte d'Ivoire 948 943 1,056 1,226 1,191 1,163 .. 
   Guinea-Bissau .. 415 485 580 553 547 .. 
   Togo 390 401 448 548 536 529 .. 
Real GDP, growth rate   
   Côte d'Ivoire 1.7 0.7 1.6 2.3 3.8 3.0 .. 
   Guinea-Bissau 3.3 2.0 4.6 7.9 -2.8 2.3 .. 
   Togo 1.2 3.9 2.1 2.4 3.4 3.7 3.9 
Inflation (CPI, % change)   
   Côte d'Ivoire 3.9 2.4 2.0 6.3 0.5 1.8 4.9 
   Guinea-Bissau 3.3 2.0 4.6 7.9 -2.8 2.3 5.1 
   Togo 6.7 2.2 1.0 8.7 3.7 1.4 3.6 
Overall fiscal balance excludi ng grants (% of GDP)   
   Côte d'Ivoire -2.7 -1.6 -1.4 -2.2 -2.1 -2.3 .. 
   Guinea-Bissau .. -9.0 -10.8 -12.2 -13.3 -11.2 .. 
   Togo -4.1 -4.2 -2.3 -2.3 -5.0 -3.0 .. 
Tax revenue (% of GDP)   
   Côte d'Ivoire 13.9 15.1 15.6 15.6 17.4 17.4 .. 
   Guinea-Bissau .. 6.1 5.7 5.5 6.9 8.1 .. 
   Togo 14.6 15.4 16.2 14.9 15.3 15.6 .. 
Customs revenue (% of tax revenue)   
   Côte d'Ivoire 41.2 29.9 32.7 30.5 30.3 47.7 43.5 
   Guinea-Bissau .. 60.9 57.0 53.8 55.7 50.8 .. 
   Togo 21.9 21.3 21.0 23.5 23.9 .. .. 
Current balance (% of GDP)   
   Côte d'Ivoire 0.2 2.8 -0.7 1.9 7.0 4.6 .. 
   Guinea-Bissau  -6.9 -4.4 -3.4 -5.8 -7.7 .. 
   Togo .. -15.3 -8.5 -7.0 -5.6 -6.0 -7.3 
Trade in goods and services (% of GDP)   
   Côte d'Ivoire 97.2 97.4 91.9 90.3 88.0 .. .. 
   Guinea-Bissau .. 42.2 54.5 54.1 54.1 38.2 .. 
   Togo .. 112.1 92.9 88.5 91.3 92.9 99.7 
Intra-WAEMU trade as a percentage of total trade (goods)   
   Côte d'Ivoire 6.4 6.6 7.3 7.3 6.4 5.5 .. 
   Guinea-Bissau .. 24.5 19.2 14.2 12.0 6.4 9.9 
   Togo .. 21.4 20.5 20.6 17.8 21.8 .. 
Intra-ECOWAS trade as a percen tage of total trade (goods)   
   Côte d'Ivoire 25.3 25.9 25.7 28.5 23.8 26.1 .. 
   Guinea-Bissau .. 29.2 20.9 19.0 13.5 8.7 10.9 
   Togo .. 34.7 32.9 30.2 29.4 31.7 .. 
.. Not available. 
a Estimates. 
Source:  WAEMU Commission;  BCEAO Statisti cs Yearbook 2010; World Bank, World Development Indicators;  data 
provided by the authorities of Côte d'Ivoire, Guinea- Bissau and Togo;  and UNSD,  Comtrade (SITC Rev.3).  Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
 Page 3 
 
 
  5. The WAEMU member States pursue common monetary and exchange policies in the 
framework of the West African Monetary Union (WAMU).3  As members of the franc zone, they 
have had a monetary cooperation agreement with France since 1972, supplemented by an operations 
account agreement of 1973.4  The Central Bank of West African States (BCEAO) has the sole right to 
issue the common currency, the African Financial Community franc (CFA franc or CFAF), and is 
responsible for ensuring price stability.5  In this connection the BCEAO is responsible for:  defining 
and implementing the WAMU monetary policy;  en suring the stability of the banking and financial 
system;  supervising payment systems and ensuring  that they are secure;  implementing the foreign 
exchange policy defined by the Council of Minister s;  and managing the official foreign exchange 
reserves of the member States.  Key interest rates, mandatory reserve ratios and open-market 
operations, which resumed in February 2007, are th e main monetary policy tools available to the 
BCEAO.6 
6. Under the common exchange regulations, all capital movements in CFA francs between 
WAEMU member States are free and unrestricted ;  capital inflows from any other (non-WAEMU) 
country are free in principle, with the exception of gold imports;  capital outflows to countries that are 
not members of WAEMU are subject to control on the basis of submission of supporting documents.7  
Current account payments to non-WAEMU countries are permitted in general;  the intermediary is 
expected to require supporting documents for tr ansfers of amounts of CFAF 500,000 or more.  
However import8 and export operations, unless exempted9, of a value exceeding CFAF 10,000,000, 
must be domiciled with a local bank10;  export earnings must be repatriated (to the country of origin) 
                                                      
3 The Treaty establishing WAMU is complemented  by the WAEMU Treaty, which provides for the 
fusion of the two agreements in due course within a new treaty.  This fusion has not yet taken place. 
4 The franc zone is made up of the member States of WAEMU, the Comoros, th e member States of the 
Central African Economic and Monetary Community (CEMAC), France and Monaco.  Monetary cooperation in 
the franc zone is governed by four basic principles:  the French Treasury guarantee of unlimited convertibility, 
fixed parities, freedom of transfer, an d the pooling of foreign exchange reserves.  In return for this guarantee, 
the BCEAO, the Bank of Central African States  (BEAC) and the Central Bank of the Comoros, are required to 
deposit part of their foreign exchange reserves with the French Treasury in their oper ations accounts.  In 2005, 
the proportion of foreign exchange assets that the BCEAO must deposit in the operations account under the 
agreement was reduced from 65 to 50 per cent (Banque de France, 2008). 
5 Initially pegged to the French franc, the CFA franc is currently linked to the euro at the fixed parity of 
CFAF 1,000 = €1.52449017 (€1 = CFAF 655.957).  Th e BCEAO establishes the buying and selling rates for 
other currencies on the basis of the rate fo r the euro on the foreign exchange market. 
6 The minimum subscription rate for BCEAO open-market operations is 3.25 per cent, and the 
repurchase rate is 4.25 per cent.  The mandatory reserve ratios, previously specific to each member State, have 
been standardized, at 5 per cent, with effect from 16 March 2012. 
7 Investments made by a resident in a non-WAEMU country are subject to prior authorization by the 
Minister responsible for finance and must be at least 75 per cent fina nced from extra-WAEM U loans;  when 
they are settled the proceeds must be repatriated to the co untry of origin unless prior au thorization is obtained to 
reinvest them.  This requirement does not apply to purch ases of foreign securities for which the issuance or sale 
in WAEMU member States has been authorized by the Regional Council for Public Savings and Financial 
Markets. 
8 Imports from franc zone countries are exempt from this obligation. 
9 The lists of imports and exports which are exempt from the domiciliation formalities appear in the 
annex to Regulation No. 09/2010/CM/UEMOA.  View ed at:  http://www.uemoa.int/Documents/Actes/ 
CM30112010/Annexe_Regl_09_2010_CM_UEMOA.pdf. 
10 The threshold amounts triggering the presentation of supporting evidence (current account payments) 
and bank domiciliation (foreign trade operations) were raised in 2010, from CFAF 300,000 to 
CFAF 500,000 and from CFAF 5,000,000 to CFAF 10,000,000, respectively.  Regulation 
No. 09/2010/CM/UEMOA of 1 October 2010, replacing Regulation No. 09/98/CM/UEMOA of 
20 December 1998. WT/TPR/S/266 Trade Policy Review 
Page 4 
  
  within one month of the date on which payment is due, converted into CFA francs and deposited with 
an approved local intermediary.11  The Ministry responsible for finance checks exchange operations 
relating to exports and imports on the basis of th e documents produced to customs.  The exchange 
tax (0.25 per cent) levied by the Ministry res ponsible for finance on bank transfers to non-WAEMU 
countries has been abolished;  a tax of 0.6 per cent is levied on transfers outside WAEMU, on behalf 
of the national treasuries.  According to Regul ation No. 09/2010/CM/UEMOA, residents are not 
permitted to purchase raw materials or commodities on foreign markets for delivery in the framework 
of a raw material or commodity derivative transaction. 
(2) RECENT ECONOMIC DEVELOPMENTS  
7. Overall, economic development within WA EMU has been severely affected by the 
socio-political crisis in Côte d'Ivoire, which accounted for 42.9 per cent of the Union's GDP 
in 1999 (currently 35 per cent).  There was modera te economic growth in all the WAEMU countries, 
including Côte d'Ivoire, Guinea-Bissau and T ogo, during the period 2006-2011;  a particularly 
unstable international environment characterized by peaks in the price of oil and foodstuffs, and the 
general appreciation of the euro (to which the CFAF  is pegged at a fixed pa rity) were contributory 
factors.  Like the other WAEMU countries, the th ree economies felt the fallout from the international 
financial crisis, especially owing to the downturn in  incoming transfers (public and private) and the 
drop in external demand.  Côte d'Ivoire, Guin ea-Bissau and Togo remain vulnerable to external 
shocks because of their reliance on imported food and energy products, and their poorly diversified 
exports. 
8. As regards the common monetary policy, an in stitutional reform implemented in April 2010 
has altered the division of responsib ilities between the various WAMU bodies.12  The formulation of 
monetary policy, previously shared between the WAMU Council of Ministers and the BCEAO, is now in the hands of the BCEAO Monetary Poli cy Committee.  The Council of Ministers is 
responsible for defining foreign exchange policy and for the regulations applicable to banks and 
financial establishments within the Union.  The refo rm also confirmed the status of price stability as a 
priority objective of the common monetary policy;  the BCEAO is required to ensure that this 
objective is met as part of its activities in s upport of the Union's economic integration. 
9. Inflation has generally been moderate, leaving aside surges fuelled essentially by the steep 
rise in world food and oil prices.  In the face of  strong inflationary pressures, Côte d'Ivoire, 
Guinea-Bissau and Togo each responded individua lly with emergency measures covering various 
staple goods (see Annexes on Côte d'Ivoire, Gu inea-Bissau and Togo, Chapter I(2));  a few 
contradictions with community rules arose as a result, particularly with regard to customs 
valuation (Chapter III(2)(i)) and management of the WAEMU CET (Chapter III(2)(ii)).  Some of these exceptional measures remain in place;  in addition, various support measures such as the 
provision of seeds and fertilizer at subsidized pr ices were introduced for food security purposes.  
WAEMU resources were also freed up to provide financial support for national food production 
programmes.
13 
                                                      
11 The date on which payment is due is the date stipulated on the commercial contract;  in principle it 
must be no more than 120 days after the dispatch of the goods. 
12 Online information.  Viewed at:  http://w ww.bceao.int/internet/bcw eb.nsf/pages/cpr678. 
13 By the end of October 2009, the West African Development Bank (BOAD) had financed 
eight agricultural projects (one in each WAEMU memb er State) for a total amount of CFAF 59.7 billion 
(BCEAO (2010)). Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
 Page 5 
 
 
  10. Performance in all the WAEMU member States  generally fell short of the convergence 
criteria, causing the conver gence timeline to be extended to 31 December 2013.14 
11. Although fiscal revenue made sustained progress during the period 2006-2011, the 
continuation of reforms aimed at  rationalizing the tax systems and improving public finance 
management remains key to all three countries.  Amounts collected at the customs cordon, including 
for duties and taxes on foreign trade, represent a ve ry large component of fiscal revenue, with wages 
continuing to absorb a substantial proportion of the latter.  Given the persisting non-grant budget 
deficits, the success of socio-economic programm es continues to depend on the availability of 
external financing, and in particular development aid. 
(3) TRADE AND INVESTMENT TRENDS  
12. The three countries recorded deficits in th e balance of trade in services throughout the 
period 2006-2011.  In Guinea-Bissau and Togo there were  also chronic deficits in the balance of trade 
in goods, whereas Côte d'Ivoire's positive results in th is respect gave rise to current account surpluses.  
Overall, the three countries' foreign trade remains little diversified, with e xports strongly focused on a 
small number of commodities, and food and energy products accounting for a substantial share of the 
total import bill.  This predominan ce of products which are subject to climatic vagaries and erratic 
fluctuations in global prices makes for volatile te rms of trade, and exacerbates the three economies' 
vulnerability to external shocks. 
13. Despite a geographical location which lends itsel f to transit trade, and the progress made - 
albeit at differing speeds - in regional economic integr ation, in general the intra-community trade of 
Côte d'Ivoire, Guinea-Bissau and Togo continues to fall short of its potential dynamism (Table I(1)).  
Apart from the size of the informal economy, a partia l explanation for this situation may lie in the 
continued presence of obstacles to trade which need to be addressed by measures that go beyond the 
dismantling of tariff barriers (Chapter III(2)(iii)).   The weakness of intra-community (WAEMU and 
ECOWAS) trade flows in Guinea-Bissau  also appears to be attributable to the very poor state of the 
country's infrastructure and the requirement that th e bulk of exports (i.e., cashew nuts) pass through 
the port of Bissau. 
14. Foreign direct investment (FDI) in Côte d'Ivoire, Guinea-Bissau and Togo continues, 
essentially, to shadow developments in privatizati on and the opening up of sectors to competition, and 
its fluctuations reflect the faltering implementation of the national programmes for State withdrawal.  
FDI goes primarily to the banking and telecommunicati ons sectors and the extractive industries.  In all 
three countries, the volatility of investment and its concentration in a few ec onomic activities point to 
the need to further improve the business environment. 
                                                      
14 The WAEMU common monetary policy is backed up by a Convergence, Stability, Growth and 
Solidarity Pact aimed at ensuring financial discipline on the part of each member State.  The Pact lays down 
eight convergence criteria, four of which are primary criteria and four secondary, as well as a regular 
multilateral surveillance mechanism.  The primary criteria concern:  inflation (maximum average annual rate of 
3 per cent);  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).  In the event of failure to comply with the primary criteria, the Council of Ministers of WAEMU member States may 
request the national authorities concerned to draw up a nd implement a programme of corrective measures;  the 
secondary criteria are structural indicators which may serve for the formulation of economic policy 
recommendations.  Additional Ac t No. 04/99 of 8 December 1999, as amended by Additional Act 
No. 05/2009/CCEG/UEMOA.  Initially set for 2003, the convergence timeline had been extended to 2006 and 
then to 2008. WT/TPR/S/266 Trade Policy Review 
Page 6 
  
  15. In the absence of a community investment code , still under preparation within WAEMU, the 
advantages (tax and/or import duty exemptions) 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 an (exhaustive) list of related exemptions.  The community 
legislation on public aid (Chapter III(4)(i)) should in principle also limit the race to the bottom in tax 
exemptions in order to attract FDI.  Boosting i nvestment in member Stat es reportedly depends, among 
other things, on resolving the recurrent problem of load-shedding as well as eliminating the legal 
uncertainties, rather than on the various incentives that are granted. 
16. Despite their potential, the economies of Côte  d'Ivoire, Guinea-Bissau and Togo remain 
vulnerable to external shocks, including the various  knock-on effects of the economic crisis brought 
about by worldwide financial turmoil.  Given th e uncertainties surrounding external demand and the 
mobilization of private and public capital, fiscal and trade imbalances are likely to persist.  Moreover, 
the three countries' vulnerability to weather factor s remains very high, because their domestic supply 
is made up essentially of a limited number of agri cultural products grown, for the most part, on a 
small scale.  All in all, there are still real  risks to the overall macroeconomic framework. 
17. The ability of Côte d'Ivoire, Guinea-Bissau and Togo to achieve sustainable medium-term 
growth is believed to depend not only on their pur suing prudent macroeconomic policies, but also on 
the reforms undertaken with a view to improving the business environment.  In this context, intensive 
efforts would be required both nationally and regiona lly 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 framework s could serve as a catalyst for the reform 
process. Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
 Page 7 
 
 
  II. TRADE AND INVESTMENT REGIMES 
(1) RELATIONS WITH THE WTO 
18. As former Contracting Parties to the GATT 1947,  Côte d'Ivoire, Guinea-Bissau and Togo all 
became original Members of the WTO in 1995.  Within the WTO, Guinea-Bissau and Togo are 
accorded the status of "Least Developed Country" (LDC).  The three countries are not members of 
any of the plurilateral agreements  concluded under the aegis of the WTO.  They grant at least 
MFN treatment to all their trading partners and have  not been party, as complainants or respondents, 
to any disputes in the WTO.  The ECOWAS member  States have bound their customs duties and their 
other duties and taxes individually (Chapter II(2)). 
19. Côte d'Ivoire and Togo each have a mission in Geneva, but Guinea-Bissau does not.  The 
three countries continue to have  major problems in updating their WT O notifications, and this reduces 
the transparency of their legal framework for trade.  Between 1995 and 2011, the WTO Central 
Registry of Notifications did not receive any no tifications from Guinea-Bissau;  those submitted by 
Côte d'Ivoire and Togo are listed in Table II.1.15  Although as WTO Members they are required to 
provide the WTO Integrated Database with deta iled information about their customs tariffs and 
imports, by partner country and for each national ta riff line, Côte d'Ivoire did not submit any data 
for 2002, 2010 and 2011;  Guinea-Bissau for the years 2009-2011;  and Togo for 2008, 2009 
and 2011 (Table II.1). 
Table II.1 
Notifications submitted to the WTO by or on behalf of Cô te d'Ivoire, Guinea-Bissau and Togo, January 1995-March 2012 
Agreement and subject Count ry/Entity Reference Date 
GATT 1994 - Regional Agreements 
European Union Economic Partnership Agreem ent Côte d'Ivoire WT/REG/258/N/1 15/12/2008 
WAEMU Treaty (Enabling Clause) Senegal WT/COMTD/N/11 03/02/2000 
WAEMU Treaty (degressive protection tax (TDP), 
inputs, customs value) Burkina Faso WT/COMTD/N/11/Add.1  
WAEMU Treaty (customs value) Côte d' Ivoire WT/COMTD/N/11/Add.2 22/08/2001 
ECOWAS Treaty (Enabling Clause) Ghana WT/COMTD/N/21 26/09/2005 
Article XXVIII:5 Côte d'Ivoire G/MA/228 24/12/2008 
Intention to modify its schedule within  the next 3 years  G/MA/55 24/02/1997 
Article XXVIII:5  
Agreement on Agriculture 
Article 18:2 - absence of export subsidies  Togo G/AG/N/TGO/1 27/10/2011 
Domestic support commitments (DS1) Togo G/AG/N/TGO/2 30/01/2012 
Agreement on Implementation of Article VI of the GATT 1994 - Laws and regulations 
No anti-dumping regulations Côte d'Ivoire G/ADP/N/1/CIV/1 07/08/1996 
Absence of laws and regulations  Togo G/ADP/N/1/TGO/1 16/03/2012 
Agreement on Customs Valuation (Article VII of the GATT 1994) 
Deferred application Côte d'Ivoire G/VAL/W/46  05/11/1999 
 Togo WT/LET/1R2 22/05/1995 
Minimum values Côte d'Ivoire WT/LET/307 30/07/1999 
Implementation programme Côte d' Ivoire G/VAL/W/46/Add.1 22/02/2000 
                                                      
15 WTO document G/L/223/Rev. 18, 9 March 2011. WT/TPR/S/266 Trade Policy Review 
Page 8 
  
  Agreement and subject Count ry/Entity Reference Date 
Agreement on Rules of Origin  
ECOWAS rules of origin Côte  d'Ivoire G/RO/N/11 10/09/1996 
WAEMU rules of origin Togo G/RO/N/70 16/06/2011 
Agreement on Import Licensing Procedures 
Legislation under Articles 1.4(a), 8.2(b) (regulation) Côte d'I voire G/LIC/N/1/CIV/1 08/02/2002 
Legislation under Articles 1.4(a), 8.2(b) (r egulation) Togo  G/LIC/N/1/TGO/2 24/05/2011 
Notification under Article 7.3 - regul ation   G/LIC/N/1/CIV/1 08/02/2002 
Notification under Article 7.3 - regulation  Côte d'Ivoire G/LIC/N/3/CIV/2 05/10/2007 
Notification under Article 7.3 - regulation  Togo G/LIC/N/3/TGO/2 and Corr. 19/09/2011 
Deferred application (Article 2. 2) Côte d'Ivoire WT/LET/1R2 22/05/1995 
Agreement on Preshipment Inspection     
Article 5 (regulation) Côte d'Ivoire G/PSI/N/1/Add.7 24/02/1998 
Article 5 (regulation)  G/PSI/N/1/Add.4 09/10/1996 
Article 5 (regulation) Togo G/PSI/N/1/Add.16 23/03/2012 
Agreement on Safeguards  
Regulation Côte d'Ivoire G/SG/N/1/CIV/1 13/08/1996 
WAEMU special import tax T ogo G/SG/N/1/TGO/1 13/03/2012 
Agreement on Subsidies a nd Countervailing Measures  
Notification of subsidy measures Cô te d'Ivoire G/SCM/N/16/CIV 24/06/1997 
Notification (absence of measures)  G/SCM/N/3/Add.1/Rev.3 17/01/1997 
Countervailing measure Côte d' Ivoire G/SCM/N/21 17/10/1996 
Notification under Article 32.6 (absence of measures) Togo G/SCM/N/1/TGO/1 26/05/2011 
Agreement on Technical Barriers to Trade  
Annex 3C (Code of conduct) Côte d'Ivoire G/TBT/CS/N/141 20/02/2002 
Article 2.9 (regulation on reinforcing bars) Togo G/TBT/N/TGO/1 07/12/2011 
Article 2.9 (regulation on plastic bags and packaging) Togo G/TBT/N/TGO/2 06/03/2012 
Agreement on Trade-Related Aspect s of Intellectual Property Rights  
Laws and regulations (Article 63.2) Cô te d'Ivoire IP/N/1/CIV/C/1 23/07/2001  
Checklist of issues Côte d'I voire IP/N/6/CIV/1 18/07/2001 
Integrated Database (IDB)    
Applied tariffs, 2003-2011 WAEMU memb ers  G/MA/IDB/2/Rev.30 30/9/2009 
Imports 2000-2001, 2003-2009 Côte d'Ivoire   
Imports 2003-2008 Guinea-Bissau   
Imports 1996-2007, 2010 Togo   
Agreement on Trade in Services    
Article III:3 (Govt. procurement decree) Togo S/C/N/585 30/05/2011 
Article III:3 (Building and public wo rks permits) Togo S/C/N/586 30/05/2011 
Article III:3 (Govt. procurement regulator y authority) Togo S/C/N/587 30/05/2011 
Article III:3 (Govt. procurement cont rol bodies) Togo S/C/N/588 30/05/2011 
Article III:3 (Govt. procurement awards) Togo S/C/N/589 30/05/2011 
Article III:3 (National Dir ectorate for the Control of 
Government Procurement) Togo S/C/N/590 30/05/2011 
Article III:3 (Ministry of Arts and Culture) Togo S/C/N/591 30/05/2011 
Article III:3 (Protection of national cu ltural heritage) Togo S/C/N/592 30/05/2011 
Article III:3 (Sports training centres) Togo S/C/N/593 30/05/2011 
Article III:3 (Regulation of travel agencies)  Togo S/C/N/580 27/05/2011 
Article III:3 (Order on restaurant rating)  Togo S/C/N/581 27/05/2011 Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
 Page 9 
 
 
  Agreement and subject Count ry/Entity Reference Date 
Article III:3 (Order on classification of tourism 
establishments)  Togo S/C/N/582 27/05/2011 
Article III:3 (regulation of  tourism establishments)  Togo S/C/N/583 27/05/2011 
Article III:3 (regulation of tourist guides)  Togo S/C/N/584 27/05/2011 
Source : WTO documents. 
20. Notifications are sometimes supplemented by those of other members of the same regional 
agreements, particularly WAEMU and ECOWAS.  It would be sensible to generalize this practice by 
establishing a systematic joint WTO notification pr ocedure wherever possible.  In January 2011, 
WAEMU set up a representative office in Geneva with the aim of coordinating its member States' positions at the WTO more effectively.
16  With the official opening of this office, scheduled for 
April 2012, WAEMU plans to adopt the practice whereby Council of Ministers directives give 
one WAEMU member a mandate to submit notifica tions to the WTO on behalf of the Union. 
21. The three countries are seeking to obtain ob server status for WAEMU in the WTO, and 
generally support the positions of the LDCs, the A frican Group, the ACP countries and the developing 
countries on matters relating to multilateral obligations and to the strengthening of technical 
cooperation activities.  All in all, however, the l ack of human and financial resources hinders their 
effective participation in the work of the WTO. 
22. Since 1997, Guinea-Bissau has been designated as one of the WTO's Inactive Members, i.e., a 
Member whose full contributions for three or more  years remain unpaid.  The WTO's administrative 
arrangements require that such Members be urged to  liquidate their arrears.  Inactive Members are 
now denied access to training or technical assist ance, other than that necessary to meet their 
obligations under Article XIV:2 of the WTO Agre ement (i.e., implementation of the Agreement). 
23. Only Côte d'Ivoire and Togo sent delegati ons to the WTO Ministerial Conference in 
December 2011.17  According to the information available,  their delegations made no statements and 
submitted no communications, either in plenary session or in special committees. 
(2) REGIONAL TRADE AGREEMENTS  
(i) African Union18 
24. Côte d'Ivoire, Guinea-Bissau and Togo are all three founding members of the 
African Union (AU), the successor to the Organization of African Unity (OAU).19  Instituted by the 
Treaty of Abuja, the African Economic Community  (AEC), created in 1994 by the OAU, envisages 
the establishment of a monetary and economic union  on a continental scale by 2034, with the ultimate 
objective of establishing the United States of Africa.20  This objective is stated explicitly in the 
Constitution of Guinea-Bissau.  The integration pro cess is to begin with the consolidation of the 
                                                      
16 Decision No. 009/2011/PCOM/UEMOA of 14 January 2011. 
17 Viewed at:  http://www.wto.org/french/thewto_f/minist_f/min11_f/min11_f.htm. 
18 African Union, online information.  Viewed at:  http://www.africa-union.org. 
19 The OAU Charter was signed on 25 May 1963.  The Constitutive Act of the African Union was 
adopted at the summit held in July 2000 in Lomé (Tog o).  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. 
20 Declaration of Accra.  Viewed  at:  http://www.africa-union.org. WT/TPR/S/266 Trade Policy Review 
Page 10 
  
  principal regional economic communities (RECs)21, which will be followed by their integration.  This 
presupposes a rationalization of the existin g 14 regional economic groupings on the 
African Continent.  In several in stances their respective geographical coverage overlaps, and the pace 
of their integration differs substantially.  Fo r example, the WAEMU customs union has been 
established, whereas the Customs Union within ECOWAS, to which all the members of WAEMU 
also belong, has fallen somewhat behind. 
25. The New Partnership for Africa's Develo pment (NEPAD), adopted in 2001 at the 
Lusaka (Zambia) Summit, is an AU programme that  envisages a new partnership between Africa and 
the international community.22  With the support of its developm ent partners, NEPAD has undertaken 
various activities and projects that encourage re gional integration, in particular through the 
development of transport, energy, water and sanita tion infrastructure, and the new communication and 
information technologies.  Trade, including market access, is one of NEPAD's declared priority objectives.  In the Maputo Declaration of 2003, th e AU called upon all its member States to increase 
their investment in the agricultu ral sector to at least 10 per cent of national budgetary resources 
by 2008;  this provided a framework for evaluating public expenditure in the agricultural 
sector (Chapter IV(2)).  As of January 2012 the AU is also targeting the establishment of a free trade 
area in 2017.
23 
(ii) West African Economic and Monetary Union (WAEMU) 
26. Côte d'Ivoire and Togo are among the founding members of WAEMU which complements, 
through an economic chapter, the West African Monetary Union (WAMU) (Chapter I(2)).  The 
WAEMU Treaty was signed on 11 January 1994 by Benin, Burkina Faso, Côte d'Ivoire, Mali, Niger, 
Senegal and Togo;  the Republic of Guinea-Bi ssau signed its accession agreement to WAMU 
on 29 January 1997, and joined WAEMU on 5 March 1997.24  All the WAEMU members are also 
members of ECOWAS. 
27. The WAEMU institutional framework consists of :  the Conference of Heads of State and 
Government, which adopts acts additional to the Un ion Treaty;  the Council of Ministers, WAEMU's 
decision-making body;  and the WAEMU Commission, the monitoring and implementing organ.  The 
specialized WAEMU institutions are the Court of  Justice;  the Court of Auditors;  the 
Interparliamentary Committee, which in the future  is to be replaced by the Parliament;  the 
West African Development Bank (BOAD);  and the Central Bank of West African States (BCEAO).  The WAEMU Commission has prepared for the advent of the Union Parliament in consultation with 
the WAEMU Interparliamentary Committee.  The Treaty establishing the Parliament
25 was adopted 
in 2003 and will enter into force on ce it has been ratified by each of  the WAEMU member States.  At 
the end of December 2011 only ratification by Côte d'Ivoire was lacking, because of the socio-political crisis which had taken place there. 
                                                      
21 Community of Sahel-Saharan States (CEN-SAD), Common Market for Eastern and Southern 
Africa (COMESA), East African Community (EAC), Economic Community of Central African States 
(ECCAS), Economic Community of West African St ates (ECOWAS), Inter-Governmental Authority on 
Development (IGAD), Southern African Development Community (SADC), and Union of the Arab Maghreb (UMA). 
22 NEPAD online information.  Viewed at:  http://www.nepad.org/home/lang/en. 
23 Eighteenth Ordinary Session of the African Union, Addis Ababa, 29-30 January 2012. 
24 WAEMU online information.  Viewed at:  http://www.uemoa.int. 
25 "Traité portant création du Parlement de l'Union éc onomique et monétaire de l'Afrique de l'Ouest".  
Viewed at:  http://www.uemoa.in t/actes/2003/TraitParlement.pdf. Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
 Page 11 
 
 
  28. To finance its activities, each of the me mber countries, including Côte d'Ivoire, 
Guinea-Bissau and Togo, applies the 1 per cent co mmunity solidarity levy (PCS) to imports from 
non-WAEMU countries.  The entire proceeds of the PCS go to the WAEMU Commission. 
29. The WAEMU Council issues regulations, directiv es and decisions:  regulations are binding 
and directly applicable in each member State;  dir ectives must be transposed into the legislation and 
practice of member States;  and decisions are binding on the persons or member States concerned. 
30. WAEMU has harmonized the regulations on taxa tion at the customs cordon (including the 
Common External Tariff which has been in effect  since 1 January 2000, import duties on petroleum 
products, VAT regimes and excise duties);  internal  tax rates have not been unified between the 
member States (common report, Chapter III).  WAEMU is also developing a regional approach to 
standardization, accreditation and certification. 
31. The WAEMU provisions provide for free trade, within the Union, in products entirely 
manufactured at the local level and products that have been sufficiently worked or processed, and 
have been approved as such by the National Appr oval Committee of each country, on the basis of the 
rules of origin adopted in 2003 (Chapter III(2), Table III.4).26  There have been reports of various 
difficulties in getting approved products into certain WAEMU markets despite the approval. 
32. Overall, the three countries' intra-community trade is limited, except in the case of Togo, 
which sends 52 per cent of its total exports (average 2006-2010) to the WAEMU area.  By 
comparison only 11 per cent of Côte d'Ivoire's exports go to the WAEMU area;  in the case of Guinea-Bissau the figure is 2 per cent.  On th e other hand, Guinea-Bissau relies on WAEMU (mainly 
Senegal and Mali) for 20 per cent of its goods imports - significantly mo re than Côte d'Ivoire (1 per 
cent) or Togo (7 per cent). 
33. According to some observers, obstacles to tr ade are less significant in WAEMU than in 
ECOWAS.  This reflects, in part, the WAEMU Co mmission's endeavours to harmonize its members' 
trade policies, as well as the efforts undertaken si nce 2005, with the help of the West Africa Trade 
Hub, to identify - with a view to their eliminati on - irregular practices such as:  abusive or illicit 
taxation;  attempts at tariff re -armament on certain products originating in the Union;  technical and 
administrative obstacles imposed on community produc ts;  abusive inspection formalities;  minimum 
import quantities in order to benefit from duty-fr ee status;  importation of originating products 
dependent on purchase of national pr oducts;  withholding of prior impor t declarations;  and practices 
such as escorts and other measures aimed at exto rting bribes on the Union's main road corridors.
27 
34. In the face of these problems the Union has take n some initiatives, including the construction 
of 11 juxtaposed control posts at the borders between member countries, four of which are already operational.
28  Nevertheless, in the absence of a single WAEMU entry point system and of "free 
circulation", when a third-country product, alread y cleared through customs in a WAEMU country, is 
re-exported to another member State, it is subject  to a second collection of duties and taxes, providing 
                                                      
26 Additional Protocol No. III/2001 establishing the WAEMU rules of origin (viewed at:  
http://www.uemoa.int/actes/2001/protocole_additionnel_03.htm) replaces Additional Act No. 4/96 of 10 May 1996 establishing a preferential tariff regime for trade within WAEMU, as amended by Additional Act 
No. 4/98.  Additional Protocol No. III/2001 was amended by Additional Protocol No. 01/2009/CCEG/UEMOA. 
27 See in particular the reports of the Irregul ar Practices Observation Centre, set up by the 
WAEMU Commission with the help of the West Africa Trade Hub. 
28 Decision No. 08/2001/CM/UEMOA of 26 November 2001 on the adoption and financing of a 
community programme of juxtaposed control posts at the borders between the member States of the Union. WT/TPR/S/266 Trade Policy Review 
Page 12 
  
  further opportunities for abusive taxation.  U nder its Regional Economic  Programme 2006-2010, 
WAEMU's main objectives include the establishm ent of a genuine "common market".  The 
second phase of the Regional Economic Programme (PER 2) is in preparation, and is expected to 
cover the period 2012-2016. 
35. The member States have given the WAEMU Commission exclusive authority over their 
common third-country trade policy.  In principle, the bilateral trade agreem ents of WAEMU members 
are to 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.
29  Negotiations are still under way with the Kingdom of 
Morocco, the Republic of Tunisia, the Republic of Algeria and the Arab Republic of Egypt. 
(iii) Economic Community of West African States (ECOWAS) 
36. Côte d'Ivoire, Guinea-Bissau and Togo are founding members of ECOWAS30, which was 
established in 1975 and is one of the Regiona l Economic Communities (RECs) responsible for 
realizing the objectives of the African Union (see section (i) above).31  The ECOWAS institutional 
framework was modified in January 2007 to make it more effective.32  It consists of the Conference of 
Heads of State and Government, its decision-ma king authority;  the Commission, with broader 
powers, which replaced the former Executive Secretaria t;  the Parliament;  the Court of Justice;  and 
the West African Investment and Development Bank. 
37. To finance its activities, each of the me mber countries, including Côte d'Ivoire, 
Guinea-Bissau and Togo, applies an ECOWAS community levy to imports from 
third countries (Chapter III(2)). 
38. The Treaty provides for free trade in unprocessed local products, i.e., agricultural, forestry 
and livestock products, and handmade craft products, which should be in free circulation within the 
Community.  The ECOWAS rules of origin we re broadly harmonized with those of WAEMU 
in 2003 (Chapter III).  The second gr oup consists of products that ha ve been sufficiently worked or 
processed (common report, Chapter III(2)(ii)), and are fully approved in their countries of origin as 
attested by a certificate of origin in a common format.33  Some 900 product approvals (tariff lines) 
have apparently been granted in  this second group.  Many observe rs report that despite these free 
trade provisions, MFN customs duties are applied (a busively) at many customs posts to a large 
number of eligible products in the two groups.  This  abusive taxation adds to the various non-tariff 
barriers that impede the movement of goods within ECOWAS.34 
39. For Côte d'Ivoire, Guinea-Bissau and Togo, trade with the other ECOWAS countries accounts 
for an average of 28 per cent, 23 per cent and 13 pe r cent, respectively, of total imports over the 
period 2006-2010, and 25 per cent, 3 per cent and 70 pe r cent of total exports.  Togo is therefore 
highly dependent on the ECOWAS market for its e xports, and consequently is  one of the countries 
                                                      
29 Viewed at:  http://www.ustr.gov/sites/default/f iles/uploads/agreements/tifa/asset_upload_file647_ 
7729.pdf 
30 ECOWAS online information.  Vi ewed at:  http://www.ecowas.int. 
31 The ECOWAS members are:  Benin, Burkina Faso , Cape Verde, Côte d'Ivoire, Gambia, Ghana, 
Guinea, Guinea-Bissau, Liberia, Mali, Niger, Nigeria, Senegal, Sierra Leone and Togo. 
32 ECOWAS online information.  View ed at:  http://www.comm.ecowas.int. 
33 Regulation C/REG.4/4./02 adopting an  ECOWAS Certificate of Origin. 
34 The ECOWAS Secretariat estimated that there were 69 checkpoints al ong the thousand kilometres of 
road between Lagos and Abidjan.  ECOWAS online information. Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
 Page 13 
 
 
  that stands to benefit the most from any trade facilitation measure that leads to the elimination of 
abusive taxation in intra-ECOWAS trade. 
40. In December 2001, a decision by the ECOWAS  Conference of Heads of State and 
Government mandated the ECOWAS Secretariat, in collaboration with the WAEMU Commission, to 
negotiate with the European Union (EU) with a vi ew to the conclusion of an Economic Partnership 
Agreement (EPA, see section (3)(i) below).  As a pr erequisite for the conclusion of an EPA with the 
EU, ECOWAS decided to establish a common external tariff (CET).  At the Niamey (Niger) Summit on 12 January 2006, ECOWAS chose to extend the c overage of the WAEMU CET to all its members 
as from 1 January 2008.  Ghana and Guinea have introduced the CET, along with the 
WAEMU member countries.  Nigeria has reduced the number of its tariff bands from 19 to five and 
has lowered its tariff rates;  neve rtheless, 10 per cent of its tariff lines are in a fifth band and hence 
inconsistent with the WAEMU CET. 
41. The process of adoption of the ECOWAS CET coincided with the preparation of 
accompanying measures for the implementa tion of the ECOWAP, the ECOWAS common 
agricultural policy (Chapter IV(2)).  In Octobe r 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 
adoption of this new 35 per cent rate would increase  the number of customs duties applied in breach 
of WTO commitments (see Annex on Côte d'Ivoire). 
42. ECOWAS has also implemented the free moveme nt of persons within the Community, in 
particular by abolishing the visa requirement and introducing an ECOWAS passport.  A regional 
third-party motor vehicle insura nce regime is also in place. 
43. An important ECOWAS initiative is the West African Power Pool (WAPP)
35, the purpose of 
which is to expand trade in electricity among the 15 member countries (energy being one of the main 
constraints on subregional supply), among other th ings by coordinating the investment projects 
submitted to donors.  ECOWAS is also actively involve d in efforts to maintain political stability in the 
subregion and resolve conflicts. 
(3) OTHER PREFERENTIAL RELATIONS  
(i) Relations with the European Union 
44. The three countries are among the 79 ACP c ountries with which the European Union 
concluded the Agreement signed on 23 June 2000 at Cotonou (Benin)36, to replace the 
Lomé Convention.  The Cotonou Agreement covers  the period up to 2020.  Its trade provisions 
constituted one of the mechanisms of coopera tion between the ACP countries and the EU.  
Until 31 December 200737, the latter admitted under the duty-free regime non-agricultural products 
and most processed agricultural products originatin g 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. 
                                                      
35 ECOWAS online information.  Vi ewed at:  http://www.ecowas.int. 
36 Cotonou Agreement.  Viewed at:  http://eur opa.eu/legislation_summaries/development/african_ 
caribbean_pacific_states/r12101_en.htm. 
37 WTO Members had agreed to a derogation from the EU's obligations under Article I:1 of the 
GATT 1994 (on MFN treatment) for the period from 1 March 2000 to 31 December 2007 (WTO document 
WT/MIN(01)/15 of 14 November 2001). WT/TPR/S/266 Trade Policy Review 
Page 14 
  
  45. The Cotonou Agreement provides for the negotiatio n of regional EPAs, which were to take 
over from its trade provisions as from 1 January 20 08;  Côte d'Ivoire, Guinea-Bissau and Togo are 
part of the West Africa Group.  Côte d'Ivoire has signed an EPA with the EU which allows it to 
continue to enjoy duty-free access to EU markets for its products (Côte d'Ivoire Annex).38  The EU is 
negotiating a global EPA with the West Africa Group, which would in principle replace the 
agreements concluded individually with countries of the subregion.  The negotiations on the EPA with 
West Africa are continuing.39 
46. Guinea-Bissau and Togo benefit from the EU 's "Everything but Arms" initiative, which 
provides for the duty-free admission of all products, w ith the exception of arms and ammunition, of 
LDC origin.  For the year 2010, about 97 per cent of EU imports from Togo (which totalled 
€222 million) were admitted under MFN conditions;  out of the remaining €5.2 million which were 
subject to MFN dutiable rates, €4 million of impor ts entered under the EBA scheme for LDCs.  For 
the remainder, i.e., €1.2 million, importers opted for the MFN regime despite the existence of the EBA scheme.  The percentages are similar in th e case of Guinea-Bissau (with imports totalling 
€5.6 million in 2010).
40  Unlike Côte d'Ivoire, these two countries are deriving relatively marginal 
benefits from the EBA scheme, as the bulk of their exports to the EU involve products already 
admitted to the EU territory duty free under the MFN re gime.  Côte d'Ivoire, for its part, exports to the 
European Union many products, notably agri-fo od products, for which the MFN customs duties are 
higher than zero. 
(ii) Relations with the United States 
47. Guinea-Bissau was among the 34 countries initially designated as eligible for the programme 
established by the United States under the Africa n Growth and Opportunity Act (AGOA) in 
October 2000.41  Côte d'Ivoire was accepted for the prog ramme in May 2002, then removed from the 
list of eligible countries in January 2005 and read mitted in October 2011.  Togo was designated as 
AGOA-eligible in April 2008. 
48. The eligible countries benefit, until 2015 , from duty-free and quota-free access to the 
United States market for various goods, including  certain agricultural and textile products, except 
apparel.  For the latter there is a special provisi on, relating to the incorporation of third-country 
fabrics in apparel, which remains in for ce until 30 September 2012, alongside the provision 
concerning handmade (so-called "Category 9") prod ucts and the provision concerning articles made 
from ethnic fabrics.  However, neither Guinea-Bi ssau nor Togo is eligible for this provision. 
49. National economic operators in the two countri es are failing to take advantage of the AGOA 
provisions.  Hardly any US imports from Togo called for the use of a special programme (AGOA or GSP).  The statistics show that these flows increased  by 250 per cent in 2011, reaching approximately 
US$31 million under HS Chapter 18 (cocoa) (Table II.2).  US imports from Côte d'Ivoire are 
significant, ranging from US$750 million to US$1 billion.  In 2004, the last of the three years when 
Côte d'Ivoire was eligible for the AGOA, its imports under the programme amounted to 
US$88 million.  Its imports under the GSP progra mme amounted to US$65 million dollars in 2010. 
                                                      
38 Cape Verde, which ceased to be an LDC on 1 January 2008, is bene fiting from the EU's "Everything 
but Arms" initiative for a transitional three-year period. 
39 Viewed at:  http://www.acp-eu-trade.or g/index.php?loc=tni/;  http://ictsd.org/;  
http://www.ecdpm.org/;  and http:// ec.europa.eu/trade/wider-agenda/development/economic-partnerships. 
40 A methodological explanation (Note TRADE/H3/SLG/D(2006)) was viewed at:  
http://nui.epp.eurostat.ec.europa.eu. 
41 AGOA online information.  Viewed at:  http://agoa.gov. Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
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  Table II.2 
United States imports from Côte d'Ivoire, Gu inea-Bissau and Togo, by tariff regime, 2004-2011a 
(US$ thousand) 
Regime 2004 2005 2006 2007 2008 2009 2010 2011b 
Côte d'Ivoire 714,613 1,140,983 722,674 585,403 1,074,928 746,965 1,196,499 0 
MFNc 587,413 1,118,274 702,710 563,541 1,055,703 705,831 1,116,696 993,210 
AGOA (excluding GSP) 88,601 0 0 0 0 0 0 0 
GSP 38,599 22,710 19,965 21,861 19,225 41,134 79,803 38,694 
Guinea-Bissau 26,611 114 470 38 164 43 885 0 
MFN 479 114 470 38 164 43 885 261 
AGOA (excluding GSP) 26,131 0 0 0 0 0 0 0 
GSPb 0 0 0 0 0 0 0 0 
Togo 1,582 6,439 3,554 5,039 11,127 6,640 9,120 0 
MFNb 1,572 6,298 1,279 4,889 10,978 6,616 9,059 31,111 
AGOA (excluding GSP) 10 141 2,276 149 149 24  62 54 
GSP 0 0 0 0 0 10 0 0 
a January-December. 
b January-November. 
c No special scheme requested. 
Source : US International Trade Commission. 
(4) FOREIGN INVESTMENT REGIMES  
50. Two WTO Agreements contain obligations in r espect of investment, particularly foreign 
investment, for WTO Members.  The Agreement on Trade-Related Investment Measures, one of the 
multilateral agreements on trade in goods, prohibits  trade-related investment  measures such as local 
content requirements, which are inconsistent  with the key provisions of the GATT 199442;  the 
General Agreement on Trade in Services (Chapter IV(4)) addresses foreign investment in services, 
which is one of the four modes of supply of services. 
51. A draft community investment code has been under discussion in WAEMU since 1997.  A 
study report on the draft code was validated by the member States in November 2011.  Pending the 
adoption of a community code each WAEMU member  State has drawn up its own legislation, and 
those of Côte d'Ivoire, Guinea-Bissau and T ogo are presented in their respective Annexes. 
52. Côte d'Ivoire, Guinea-Bissau and Togo are a ll members of the World Bank's Multilateral 
Investment Guarantee Agency (MIGA), which en ables eligible foreign companies to receive 
MIGA's guarantee coverage for their investments in a member country.  The guarantee varies, but 
generally covers the risks of transfer restricti on, expropriation, breach of contract, and losses caused 
by war or civil disturbance (including terrorism).  Membership makes countries eligible for technical 
assistance from MIGA, helping them to attract foreign investment.43 
53. Côte d'Ivoire, Guinea-Bissau and Togo are also  signatories to the International Centre for 
Settlement of Investment Disput es (ICSID) Convention, but Guinea-Bissau has never deposited its 
instruments of ratification. 
                                                      
42 This agreement can be viewed at:  http://w ww.wto.org/english/docs_e/legal_e/18-trims.pdf. 
43 Viewed at:  http://www.miga.org/projects/advsea rchresults.cfm?srch=s&hctry=90c &hcountrycode 
=GW. WT/TPR/S/266 Trade Policy Review 
Page 16 
  
  (5) OHADA  TREATY  
54. Côte d'Ivoire, Guinea-Bissau and Togo are among the 17 member States of the Organization 
for the Harmonization of Business Law in Africa (OHADA), located in Yaoundé.  Since 2002, their 
business legal frameworks have been harmonize d through the implementation of the OHADA 
Uniform Acts44;  in April 2012, nine Uniform Acts were in fo rce.  The Ministry of Justice is generally 
responsible for the administration of OHADA in the member States. 
55. The OHADA provisions on general commercial law define the status of traders and 
intermediaries such as customs clearing agents and brokers, and contain common provisions governing commercial sales.  Company law is also  harmonized, and this h as consequences where 
commercial presence is concerned:  foreign compan ies wishing to operate in WAEMU member States 
are required to domicile their headquarters, and ke ep their accounts, there.  However, under the 
OHADA provisions companies may initially set up a branch there instead, for a maximum of two years, after which the branch must be a ffiliated to a company established in one of the 
OHADA member States. 
56. The common commercial legislation also covers securities and arbitration.  This has enabled 
"arbitration" to be promoted as the judicial means of dealing with commercial disputes, and in certain 
countries has led to the establishment of an arbitr ation centre within the Chamber of Commerce.  
One of the Uniform Acts specifically relates to th e regulation of contracts for the transportation of 
goods by road involving the territory of an OHADA State Party.  The OHADA legislation is 
accompanied by the SYSCOA accounting referen ce model whose use is mandatory in the 
member States (Chapter IV(8)).  All the Uniform Ac ts are directly applicable.  The Common Court of 
Justice and Arbitration (CCJA) entertains all dis putes relating to the uniform law, which are referred 
to it on appeal from the appeal courts of the member States. 
                                                      
44 OHADA online information.  Viewed at:  http://www.ohada.org. Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
 Page 17 
 
 
  III. COMMON TRADE POLICIES AND PRACTICES BY MEASURE 
(1) OVERVIEW  
57. Through the regional integration arrangements to  which they are parties, Côte d'Ivoire, 
Guinea-Bissau and Togo have been able to harmoni ze many of their trade policy instruments.  The 
instruments harmonized within WAEMU include, am ong others, the Common External Tariff (CET);  
customs valuation (guiding principles);  contin gency 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 aim to ensure some degree of convergence of na tional regimes on:  internal taxation (value added 
tax (VAT), excise duties, tax on petroleum products, advance payment of profits tax);  prohibitions 
and licensing;  standards, technical regulati ons and accreditation procedures;  sanitary and 
phytosanitary safety;  and government procurement.  Some trade policy instruments are also harmonized within ECOWAS, albeit to a lesser exte nt, namely the ECOWAS community levy, rules 
of origin (similar to those of WAEMU), compe tition regulations (not yet operational), and the 
Inter-State Road Transit (TRIE) regime, which is  still unevenly implemented.  Intellectual property 
rights are protected under a regional structure grouping together 16 member States, including 
Côte d'Ivoire, Guinea-Bissau and Togo. 
58. The WAEMU CET has not undergone any major changes since 2004.  The CET currently 
applied is based on the 2007 ve rsion 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.  In general terms, 2.5 percentage points are added to the CET 
by other community duties and charges.  Côte d'I voire, Guinea-Bissau and Togo are taking part in the 
ongoing negotiations concerning the ECOWAS five-ba nd CET;  the fifth band, at 35 per cent, has 
already been decided and the products concerned are currently under discussion. 
59. The eligibility of goods for the WAEMU and ECOWAS community tariff preference regimes 
is governed by rules of origin, the basic principl es of which have been harmonized since 2004.  The 
WAEMU/ECOWAS origin is conferred systematic ally on wholly obtained products (for which a 
certificate of origin is not necessary), or products that have been sufficien tly worked or processed, 
which must be approved and accompanied by a certificate of origin.  The conditions for approval of such products in ECOWAS and WAEMU are virtually  identical;  the WAEMU rules were made more 
flexible in 2009. 
60. WAEMU has introduced a competition regime which also covers State aid and is 
administered by the Commission.  The legislative comp etence of member States relates essentially to 
consumer protection;  national bodies play a marg inal role in implementing competition law.  
WAEMU has also adopted directives on government pr ocurement, which specify the provisions that 
must be included in the national implementing regula tory frameworks.  Provision is also made for a 
community rather than a national preference. 
61. Like all the other WAEMU countries, Côte d'I voire, Guinea-Bissau and Togo are signatories 
to the Bangui Agreement (1977) creating the Africa n Intellectual Property Organization (OAPI).  The 
revised Bangui Agreement (1999) entered into for ce in 2002.  This revision allowed OAPI member 
States to align the subject matters and te rms of protection on the provisions of the 
WTO TRIPS Agreement, with the exception of tho se relating to topographies, the implementation of 
which has been deferred for lack  of the necessary expertise. WT/TPR/S/266 Trade Policy Review 
Page 18 
  
  (2) MEASURES DIRECTLY AFFECTING IMPORTS  
(i) Customs procedures 
62. The WAEMU customs regulations deal with the harmonization of the national provisions on 
organizational frameworks and cu stoms procedures and regimes.45  The WAEMU Customs Code 
applies to all goods, including those of community origin (see below).  Trade is also subject to 
legislation governing the external financial re lations of the WAEMU member States, which is 
applicable to all economic operators.  The community Code provides for the following customs regimes:  release for consumption, export, transit, customs warehousing, temporary admission, in-bond manufacturing, prior exportation, dr awback, temporary importation and exportation, 
re-exportation, or any other authorized procedure.  A "clearance credit" option, allowing speedier 
removal of goods, is also provided.
46 
63. A customs declaration is mandatory under ever y customs regime and must indicate, among 
other things, the tariff heading, the pr oduct description and the purchase price.47  Member States may 
authorize the submission of simplified declarations (either in final form or to be regularized by 
supplementary declarations) against the presentation of a general security.48  The basic elements of 
these declarations are laid down by the community regulations.49  Border trade goods of a value not 
exceeding CFAF 250,000 as well as travellers' ba ggage 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 shipments (over a period not exceeding three months).  WAEMU and 
ECOWAS have introduced a single cu stoms declaration, although this is not yet applied in practice by 
all the member States.50 
64. Côte d'Ivoire, Guinea-Bissau and Togo require  a cargo tracking note (BSC) for trade flows 
transiting their respective maritime ports.  The BSC does not come under a community regulation;  
generally speaking, it is introduced by the Ministry  responsible for transport in each country.  The 
(high) costs of issuing this document vary from one country to another (Annexes on Côte d'Ivoire, 
Guinea-Bissau and Togo, Chapter III(2)) and may give  rise to discriminatory treatment depending on 
the point of embarkation of the imported goods.  For purposes of customs clearance procedures, the 
                                                      
45 Regulation No. 09/2001/CN/UEMOA on the adoption of the WAEMU Customs Code. 
46 To make use of this option, the person concerned must deposit an annual sum to guarantee payment 
of duty and tax liabilities within a maximum of 15 days after the "clearance voucher" is issued.  The total amount payable to customs is also increased, at a rate set by the competent authoritie s in each member State. 
47 According to Regulation No. 05/1999/CN/UEMOA of 6 August 1999, the customs value of imported 
goods includes transport costs up to the community border a nd the cost of insurance.  In the absence of proof of 
the amount of insurance and freight, each WEAMU coun try makes whatever adjustment it deems necessary. 
48 Regulation No. 09/2008/CN/UEMOA of 26 September 2008.  Member States may also grant 
simplified procedures for certain goods for reasons of perishability, emergency or on any other duly justified 
ground. 
49 The details that must be provided are:  name or company name or the importer;  full address of the 
importer;  tax identification number;  total number in figures and words of the articles covered by the declaration;  total number in figures and words of packages in a shipment;  description of the goods;  name and 
code of country of provenance;  name and code of country of origin;  identification of the means of transport;  
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;  name, address, corporate name and approval number 
of declarer, date and signature.  Regulation No. 09/2008/CN/UEMOA of 26 September 2008. 
50 Regulation No. C/REG.4/08/99 of 20 August 1999. Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
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  BSC appears to be of relatively limited usefulness si nce most of the information it provides is already 
contained in the manifest. 
65. The obligation to submit an advance import or export declaration, or requirements of 
equivalent effect, remain in place in most member  States, including Côte d'Ivoire, Guinea-Bissau and 
Togo.  These formalities increase transaction costs to  the detriment of economic operators.  Moreover, 
the import verification programmes and related procedur es, as applied in most of the States, have not 
yet been harmonized. 
66. The conditions for licensing of customs broke rs within WAEMU were harmonized in 2008.51  
Under the community framework, only legal persons may represent others in carrying out customs 
formalities concerning the detailed declaration of good s.  Applicants for licensing must:  be set up in 
the form of a public limited company (with minimum share capital of CFAF 10 million) or a private company (minimum share capital of CFAF 1 million) in the same member State;  meet the minimum 
threshold (25 per cent) for equity participation by nationals of the Union
52;  undertake to lodge a 
general security (amount set at national level, but  not less than CFAF 25 million) with an approved 
bank53;  and possess an establishment comprising ameniti es suited to each office for which the licence 
is granted.  Customs brokers licensed under the provis ions previously in force were required to meet 
the requirements of this Regulation by October 2010;  no assessment of its implementation has yet 
been carried out. 
67. Trade transactions between WAEMU and non-franc54 zone countries must be domiciled with 
an approved intermediary bank if their value exceed s the established threshold:  this threshold was 
raised from CFAF 5 million to CFAF 10 million in 2010.55  The bank opens a file on the basis of the 
following documents:  the pro forma invoice;  the fo reign exchange permit ce rtified by the Currency 
and Credit Directorate (DMC);  the certificate confirming that importation took place;  and proof of possession of an importer-exporter permit (Annexes on Côte d'Ivoire, Guinea-Bissau and Togo, 
Chapter III(2)(i)).  The bank returns the import certifi cate, 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 ar e subject not to bank domiciliation but to prior 
countersignature by the BCEAO Directorate responsible  for external finance.  The bank domiciliation 
of exports follows the same principles, with the ob ligation to repatriate the earnings and convert them 
into CFA francs (Chapter I(2)).
56 
68. The community framework for customs valuation57 reproduces in full the relevant provisions 
of the WTO Agreement;  however, the three countries are experiencing difficulties in its 
implementation.  Where there are objections relating to the value of goods, they must be brought, in 
the first instance, before the national administra tive body responsible for settling customs disputes, 
                                                      
51 Regulation No. 10/2008/CM/UEMOA of 26 September 2008.  A community framework 
harmonizing the conditions for the exercise of maritime  transport intermediary professions has also been 
adopted (Chapter IV(5)(ii)). 
52 The share capital must be fully paid up through a bank or notary established in the member State 
where the company plans to locate. 
53 In order to obtain clearance or duty credit facilities,  the applicant must lodge a separate security;  no 
additional requirement is stipulated in the community framework for this security. 
54 The franc zone includes:  the member States of the WAEMU and EMCCA, France and its overseas 
departments and territories, the Principality of Monaco and the Comoros. 
55 Regulation No. 09/2010/CM/UEMOA of 1 October 2010. 
56 Instructions No. 01/99/RC, No. 02/99/RC and No. 03/99/RC of the BCEAO. 
57 Regulation No. 05/99/CM/UEMOA. WT/TPR/S/266 Trade Policy Review 
Page 20 
  
  and may subsequently be brought before the cour ts.  The WAEMU Customs Code specifies that 
classification matters are dealt with by the WAEMU Co mmission in order to ensure uniformity in this 
respect within the Union.  The community regulations incorporat e the substance of the "Decision 
regarding cases where customs administrations have reasons to doubt the truth or accuracy of the 
declared value", which forms pa rt of the Marrakesh Agreement.58 
69. WAEMU maintains a system of reference values59, which is implemented nationally on an 
optional basis, although none of its member States currently benefits any longer from waivers of the 
WTO rules in this respect.60  The system consists of a list of products from which the national lists are 
drawn up if required;  the special import tax (see below) cannot be applied to products subject to 
reference values.  In principle, the WAEMU Co mmission is responsible for determining minimum 
values for these products and updating them every six mont hs (Article 6);  in pr actice, this is done at 
the national level.  Some WAEMU member States ju stify their non-compliance with their obligations 
regarding minimum values under the WTO by the existe nce of this community system.  Côte d'Ivoire, 
Guinea-Bissau and Togo apply their own list of im port reference values which, generally speaking, 
are not drawn from the community list.  Moreover, the WAEMU has had to inte rvene in several cases 
concerning the application of reference values to in tra-community trade;  this practice was noted in 
Côte d'Ivoire in respect of toothpaste.61 
70. Côte d'Ivoire, Guinea-Bissau and Togo have  opted to computerize customs clearance 
procedures using the ASYCUDA automated customs system developed by UNCTAD.  This global 
management tool for customs operations and the re lated 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 implemente d in certain member States) of the uniform 
model detailed declaration adopted by ECOWAS, as we ll as the rationalization of cross-border transit 
procedures through the interconnection of national systems. 
(ii) Customs levies 
71. Goods not originating in WAEMU are subject to the Common External Tariff (CET), which 
entered into force in 2000.62  The CET is currently based on the 2007 version of the Harmonized 
Commodity Description and Coding System (HS);  it is applied ad valorem  on all lines.63  There are 
four tariff rates:  0, 5, 10 and 20 per cent.  The a llocation of tariff lines to one of these four bands may 
be revised on the proposal of a member Stat e addressed to the CET Management Committee.  
Proposals are studied semi-annually and, if accep ted, approved by the WAEMU Commission which 
forwards them to the Council of Ministers of the Union.  Amendments that are approved and adopted 
by means of a regulation are applicable immediately.64 
                                                      
58 Article 16 of Regulation No. 05/99/CM/UEMOA. 
59 Regulation No. 04/99/CM/UEMOA. 
60 Annex III, paragraph 2, of the WTO Agreement on Customs Valuation allows developing country 
Members to make a reservation in order to retain their existing minimum values, on a limited and transitional 
basis.  The reservation granted in the case of Senegal (WT/L/571) expired on 30 June 2005. 
61 UEMOA (2011). 
62 Regulation No. 2/97/CM/UEMOA. 
63 Regulation No. 08/2007/CM/2007 and the Annex thereto of 6 April 2007, as amended by Regulation 
No. 05/2008/CM/UEMOA and the Annex thereto of 28 March 2008. 
64 The most recent amendment of the WAEMU CET dates from 21 June 2010 (Regulation 
No. 04/2010/CM/UEMOA). Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
 Page 21 
 
 
  72. The introduction of the CET was not accompanied  by harmonization of the national schedules 
of bindings which differ considerably in terms of tariff line coverage and bound rates.  Some 
WAEMU member States do not comply with their WTO commitments in regard to some of the tariff 
lines which they have bound.65  Thus, the rates of the WAEMU CET are higher than Côte d'Ivoire's 
bindings on 962 tariff lines;  Guinea-Bissau and Togo are not in a position of 
non-compliance (Table III.1). 
Table III.1 
National tariff bindings 
 Côte d'Ivoire Guinea-Bissau Togo 
Bound tariff lines (% of all tariff lines) 33.8 96.1 14.8 
Simple average bound rate 11.49 48.5 80 
Range of bound rates (%) 0-64 40-50 80 
Number of lines not compliant with bindings 962 0 0 
Source : WTO Secretariat estimates based on data provided by WAEMU. 
73. Imports other than those from the WAEMU/EC OWAS area are also subject to additional 
duties and taxes (see below) which increase the overall level of border protection.  With regard to 
internal taxes, the value added tax (VAT) regimes (but not the rates) and excise duty regimes have 
been harmonized within WAEMU.  However, the WAEMU member States have not harmonized 
tariff exemptions and concessions, in particular th ose primarily designed to promote investment.  
Several member States have granted exemptions fro m duties and taxes levied at the customs border on 
certain mass consumption products to combat th e surge in international prices in 2008;  these 
measures were notified ex post  to the WAEMU Commission. 
(a) Applied MFN tariff 
74. The WAEMU CET contains 5,544 ten-digit tariff lines of the 2007 version of the 
Harmonized System (HS);  it is ad valorem  on all lines.  The simple average of the CET rates, 
unchanged since 2003, is 12.1 per cent.  The averag e rate of 14.6 per cent on agricultural products 
(WTO definition) is slightly higher than that on non-agricultural products excluding petroleum 
products (11.7 per cent).  If the ISIC (Rev. 2) de finition is used, agriculture remains the most 
protected sector with an average tariff of 13.1 pe r cent, followed by the manufacturing sector (12.2 
per cent) and the mining sector (5 per cent) (Table III.2 and Chart III.1).  The coefficient of variation 
of 0.6 (Table III.3) indicates moderate tariff rate  dispersion (0, 5, 10 or 20 per cent), with about 
40.7 per cent of tariff lines carrying the modal rate  of 20 per cent (Chart III.2).  A breakdown of the 
rates by HS Chapter reveals a relatively high level of nominal protection for basic or processed foods;  
fabrics, clothing and other textile articles;  and footwear and articles of animal gut, basket-ware, 
wickerwork, iron, steel or base metals (Table III.3). 
Table III.2 
Structure of the WAEMU CET, 2011  
  2011 
1. Simple average applied MFN rate 12.1 
 Agricultural products (WTO definition) 14.6 
 Non-agricultural products (WTO definition) 11.6 
 Agriculture, hunting, forestry and fishing (ISIC 1) 13.1 
                                                      
65 The introduction of the ECOWAS CET, which provides for a fifth tariff band at 35 per cent, would 
further worsen the current situation. WT/TPR/S/266 Trade Policy Review 
Page 22 
  
    2011 
 Mining and quarrying (ISIC 2) 5.0 
 Manufacturing (ISIC 3) 12.1 
2. Tariff lines eligible for duty-free entry (% of all tariff lines) 1.6 
3. Simple average rate (dutiable lines) 12.3 
4. Duties other than ad valorem  (% of all tariff lines) 0.0 
5. Tariff quotas (% of all tariff lines) 0.0 
6. National tariff peaks (% all tariff lines)a 0.0 
7. International tariff peaks (% of all tariff lines)b 40.7 
8. Overall standard deviation of applied rates 6.9 
9. "Nuisance" applied rates (% of all tariff lines)c 0.0 
a Domestic tariff peaks are duties at a rate exceed ing three times the simple average applied rate. 
b International tariff peaks are duties exceeding 15 per cent. 
c Nuisance duty rates are those greater than 0 but less than or equal to 2 per cent. 
Note: The 2011 CET comprises 5,550 tariff lines (with eight  digits, in accordance with  the HS07 nomenclature). 
Source : WTO Secretariat calculations ba sed on data provided by WAEMU. 
 
20
10
5
Duty-free0102030405060708090100Chart III.1
MFN tariff distribution by sector, 2011
Source :International Standard Industrial Classification of All Economic Activities (Rev. 2), excluding electricity, gas 
and water (one tariff line).Note:Percentage
WTO Secretariat calculations based on data provided by WAEMU.
 Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
 Page 23 
 
 
  Table III.3 
Summary of the WAEMU CET, 2011 
Description Number of 
lines Simple 
average rate Range of 
rates Standard 
deviation CV 
Total 5,550 12.1 0-20 6.9 0.6 
Harmonized System (HS)      
Chapters 1 to 24 845 15.3 5-20 6.2 0.4 
Chapters 25 to 97 4,705 11.5 0-20 6.8 0.6 
WTO definition       
Agricultural products 786 14.6 5-20 6.7 0.5 
Products of animal origin 96 18.8 5-20 4.0 0.2 
Dairy products 31 14.2 5-20 7.3 0.5 
Fruits, vegetables, plants 204 17.3 5-20 5.7 0.3 
Coffee, tea 64 17.1 5-20 5.1 0.3 
Cereals and other preparations 92 13.3 5-20 6.5 0.5 
Oil seeds, fats and oils 90 10.7 5-20 5.6 0.5 
Sugars and confectionery 18 12.2 5-20 7.1 0.6 
Beverages and tobacco 54 18.7 5-20 4.1 0.2 
Cotton 7 5.0 5 0.0 0.0 
Other agricultural products 130 9.0 5-20 5.6 0.6 
Non-agricultural products 4,764 11.6 0-20 6.8 0.6 
Non-agricultural products (excluding petroleum) 4,741 11.7 0-20 6.8 0.6 
Fish and fishery products  129 14.5 5-20 5.0 0.4 
Metals and minerals 980 11.8 0-20 7.0 0.6 
Chemicals 919 7.6 0-20 5.4 0.7 
Wood, paper, etc. 268 11.3 0-20 6.6 0.6 
Textiles 609 16.4 0-20 5.1 0.3 
Clothing 219 20.0 20 0.0 0.0 
Leather, footwear, etc.  167 13.1 0-20 6.0 0.5 
Non-electrical machinery 555 7.3 5-20 4.9 0.7 
Electrical machinery 255 11.2 0-20 6.4 0.6 
Transport equipment 209 10.4 0-20 6.3 0.6 
Other manufactured products, n.e.s 431 14.3 0-20 6.6 0.5 
Petroleum 23 7.8 0-10 3.2 0.4 
By ISIC sectora      
Agriculture, hunting, forestry and fishing 337 13.1 5-20 7.1 0.5 
Mining and quarrying  104 5.0 0-10 0.7 0.1 
Manufacturing  5,108 12.1 0-20 6.8 0.6 
By stage of processing      
Raw materials 691 10.6 0-20 6.7 0.6 
Semi-finished products 1,780 10.0 0-20 6.1 0.6 
Finished products 3,079 13.6 0-20 6.9 0.5 
 
a International Standard in Industrial Classification of All Economic Activities (Rev. 2).  Excluding electricity, gas and 
water (one tariff line). 
 
Note: CV = coefficient of variation.  
Source : WTO Secretariat calculations ba sed on data provided by WAEMU. 
 WT/TPR/S/266 Trade Policy Review 
Page 24 
  
  (1.6)(37.0)
(20.8)(40.7)
0102030405060708090100
05001,0001,5002,0002,5003,000
Duty-free 5 10 20The figures in parentheses correspond to the percentage of all tariff lines. 
WTO Secretariat calculations based on data provided by WAEMU.Chart III.2
Distribution of WA EMU CET rates, 2011
Number of tariff lines
Note:
Source :Percentage
Number of lines
Cumulative percentge (right-hand scale)
 
 
75. In general, the tariff is characterized by mixe d escalation (Chart III.3), slightly negative for 
raw materials (average tariff protec tion rate of 10.6 per cent) to semi -finished products (average tariff 
protection rate of 10.1 per cent), then positive on fini shed 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" industrie s;  non-metallic mineral pr oducts;  and chemicals.  
The tariff escalation from raw materials to finished products is very pro nounced in the wood and 
wood products industries;  textiles and clothing;  and paper, printi ng and publishing.  However, it 
should be noted that, in the absence of harmoni zation of the import duty exemptions granted by 
member States (see Annexes on Côte d'Ivoire, Guin ea-Bissau and Togo, Chapte r III(2)(iv)), the tariff 
protection levels actually granted may vary considerably from one country to another. 
76. The steep tariff escalation reflects much higher effective protection in the industries 
concerned.  The various exemptions heighten th e escalation and thus raise the level of effective 
protection.  This kind of tariff structure does nothing to promote exports of processed goods.  
Furthermore, the negative escalation reduces competitiveness because raw materials or semi-finished products are more heavily taxed than the goods resulting from their processing. 
 
 Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
 Page 25 
 
 
  0510152025Chart III.3
Escalation of WAEMU CET rates, 2011
Per cent
Not applicatleUnprocessed 
productsSemi-finished productsFinished products
Note:
Source :The product groups are defined by the two-digit ISIC.
WTO Secretariat calculations based on data provided by WAEMU.All products
Agriculture
Mining and 
quarrying
Food products, 
beverages and tobacco
Textiles and 
clothing
Wood and articles 
of wood
Paper and articles of 
paper, printing and 
publising
Chemicals
Non-metallic 
mineral products
Basic metal 
industry
Metal articles, 
machinery and 
equipment
Other 
manufacturing 
industriesNot applicable
 
 
(b) Other duties and taxes 
77. The other community duties and taxes levied at  the customs border add 2.5 percentage points 
to the WAEMU CET.  The statistical fee (RS) of 1 per cent, applicable even to imports exempted 
from customs duties, is intended for the moderni zation of the national customs IT services.  The 
proceeds of the community solidarity levy (PCS) of 1 per cent go to the WAEMU Commission, while the proceeds of the 0.5 per cent ECOWAS co mmunity levy (ECC) go to the ECOWAS 
Commission.
66  The RS, the PCS and the PCC are calcul ated on the basis of the c.i.f. value. 
78. Certain non-WAEMU originating products may be subject to a special import tax (TCI), the 
purpose of which is to cushion the impact of an y sharp fall in world prices on community production 
and/or offset unfair practices (section (2)(vii)).  Another community mechanism applied nationally, 
the degressive protection tax (TDP)67, expired on 31 December 2006 after having been extended 
three times.68  However, Côte d'Ivoire still collects the TDP on several products (see Annex 
on Côte d'Ivoire). 
79. A number of additional duties and taxes are also  imposed on goods and means of transport at 
each border crossing, as well as at checkpoints within  the same country.  Some of these levies have 
                                                      
66 On a provisional basis, Togo collects the PCC at the rate of 1 per cent in orde r to clear the arrears in 
its contributions to ECOWAS. 
67 Regulation No. 3/99/CM/UEMOA. 
68 Regulations No. 25/2002/CM/UEMOA, No. 19/2003/CM/UEMOA and No. 16/2005/CM/UEMOA. WT/TPR/S/266 Trade Policy Review 
Page 26 
  
  been introduced by community regulations69 or national regulations ( see Annexes on Côte d'Ivoire, 
Guinea-Bissau and Togo, Ch apter III(2)(v));  others have no legal basis but represent a major source 
of income for the public or private operators in volved.  The Irregular Practices Observation Centre, a 
joint WAEMU and ECOWAS initiative, has noted ma ny checkpoints and barriers on the main road 
corridors in the region.70  Since most imports and exports are carried on these same routes, the taxes 
collected and the delays caused account for consider able additional costs in international trade. 
(c) Tariff preferences 
80. In principle, tariff preference schemes apply to products originating in WAEMU countries 
and in ECOWAS countries that are not WAEMU me mbers.  Total exemption from import duties and 
taxes is granted to these products within the WAEMU/ECOWAS area.71  The relevant rules of origin 
have for the most part been harmonized (see below). 
81. Financial compensation mechanisms were pr ovided for within WAEMU and ECOWAS in 
order to offset the loss of customs revenues suffe red by States that are importers of originating 
industrial goods.  The WAEMU scheme was in operation during the period 1996-2005;  the ECOWAS scheme never became operational.  A ccording to the authorities, Côte d'Ivoire, 
Guinea-Bissau and Togo grant the preferential tr eatment provided for under the ECOWAS regime. 
(d) Internal taxes 
82. WAEMU has adopted community frameworks governing the collection of VAT, excise duties 
and flat-rate advance payments for profits tax;   these frameworks are based on the principle of 
convergence of the tax base and rates. 
83. In the case of VAT, the community framework pr ovides for a single national rate of between 
15 and 20 per cent for all taxable transactions, with  the option of a reduced rate of between 5 and 
10 per cent on a maximum of ten goods and services selected from a limitative list.
72  VAT applies to 
all economic operators (outside the exempted sector s) with an annual turnover, excluding taxes, that 
exceeds the threshold established at national level.   The community framework provides that the 
thresholds applied to member States should be  situated between CFAF 30 and 100 million for 
operations involving the provision of goods, and between CFAF 15 and 50 million for the provision 
of services. 
84. The tax base for imports is the c.i.f. value plus  any duties and taxes (inc luding excise duty, if 
any), with the exception of the VAT itself.  VAT is applied to locally manufactured products when 
first sold or released for consump tion.  In that case, the tax base is  the selling price plus any excise 
duty.  The rate is the same for both local products and imports. 
                                                      
69 The operation of juxtaposed checkpoints, used jointly  by the control services of the respective border 
States, is financed by means of a fee collected on each vehicle and each crossing.  The amount is set by the WAEMU Commission in the light of the infrastructure inve stment costs, operating co sts and annual traffic. 
70 The reports of the Observation Centre are available online at the following address:  
http://www.borderlesswa.co m/resources/publications. 
71 The ECOWAS trade liberalization scheme has in principle been fully applicable since 
1 January 2004.  Viewed at:  http ://unpan1.un.org/intradoc/g roups/public/documents /IDEP/UNPAN012953.pdf. 
72 Directive No. 2/98/CM/UEMOA, as amended by Directive No. 02/2009/CM/UEMOA. Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
 Page 27 
 
 
  85. In principle, agriculture is excluded from the scope of VAT.73  However, the modalities for its 
exclusion remain to be determined, and each memb er State may apply its own VAT regime in this 
sector.  The common VAT exemptions concern the sale or delivery of:  medical care;  medicines and pharmaceutical products, specialized equi pment and products for medical use
74;  unprocessed and 
basic staple foods75;  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 reinsurance 
services subject to specific taxation (Chapter IV(5)(iv ));  real estate sales;  postage stamps, revenue 
stamps and the like;  sales of books, newspapers and news magazines, with the exception of 
advertising revenue;  sales, by the author, of original works of arts;  and the leasing of unfurnished 
buildings for residential purposes.  The delivery, conversion, repair, maintenance, chartering and 
leasing of vessels to be used for activities exerci sed on the high seas are also exempt from VAT, as 
are aircraft engaged essentially in international traffic. 
86. The list of common exemptions is limitative.  Member States undertake not to grant 
exemptions or relief from VAT in the context of  incentives for enterprise creation and investment, 
measures or provisions targeting specific sectors, or under particular agreements.76  However, this 
Directive does not exclude the application of national customs regimes that defer or suspend VAT on 
mining, petroleum and forestry activities.77  In principle, exports are subject to the zero rate regime, 
enabling exporters to obtain a rebate of the VAT pa id on their inputs.  VAT exemptions, decided at 
national level, have been noted in  Côte d'Ivoire and Guinea-Bissau. 
87. The community framework governing excise duties establishes the limits within which 
member States may set their national duty rates.78  Excise duty is mandatory for certain products:  
non-alcoholic beverages (other than water) (0-20 per cent);  alcoholic beverages (15-50 per cent);  and 
tobacco (15-45 per cent).  Moreover, each member  State may choose to impose duty on a maximum 
of six items from the following WAEMU list:  co ffee (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 prep arations and cosmetics (5-15 per cent)79, plastic bags 
(5-10 per cent), marble (5-15 per cent), gold bars (3-15 per cent), precious stones (3-15 per cent) and 
passenger vehicles with horsepower of 13hp or more (5-10 per cent).  The tax base for imports is the 
c.i.f. value plus any duties and taxes with the ex ception of VAT.  Excise duties are also applied to 
identical locally-manufactured products, when fist so ld or released for consumption;  the tax base is 
the ex-factory selling price, excluding VAT.  Moreover, according to Directive 
No. 6/2001/CM/UEMOA, in addition to import duties and VAT, petroleum products are subject to a 
non-ad valorem  excise duty (Chapter IV(3)). 
88. With regard to the advance payment of profits tax (AIB), the WAEMU rules80 stipulate that, 
in the event of recourse to such a mechanism, exclusively for the purpose of strengthening taxation of 
small and medium-sized enterprises, member States s hould ensure that its application is neutral as 
                                                      
73 Additional Act No. 03/2001. 
74 The list is set out in Directive No. 06/2002/CM/UEMOA. 
75 The list is set out in Directive No. 02/2009/ CM/UEMOA.  It includes cereals (maize, millet, 
sorghum, wheat, fonio, rice (with the excep tion 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. 
76 This does not concern particular agreements conc luded before the application of this Directive. 
77 In general, the regulatory frameworks governing these activities provide for the negotiation of 
royalties payable by economic operator s in the place of all tax liabilities. 
78 Directive No. 3/98/CM/UEMOA, as amended by Directive No. 03/2009/CM/UEMOA. 
79 The list is set out in Directive No. 3/98/CM/UEMOA. 
80 Directive No. 07/2001/CM/UEMOA of 26 November 2001. WT/TPR/S/266 Trade Policy Review 
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  between imports and internal transactions.  The community framework sets a ceiling rate of 3 per 
cent, with the option of applying a higher rate (up to 5 per cent) in the case of enterprises with no tax 
identification.  The scope agreed by WAEMU does not  include provision of services, or sales of water 
and electricity.  Member States may also waive this  payment in the case of operations of enterprises 
that are exempt from profits tax under the mining, petr oleum, forestry and inv estment codes.  At the 
customs border, the AIB is payable in the case of  release for consumption of the goods as well as 
under the conditional relief procedure;  the tax base is  the customs value plus all duties and taxes due. 
(iii) Rules of origin 
89. The rules of origin governing eligibility of  products for preferential treatment within 
WAEMU81 and ECOWAS82 are largely harmonized.  Community origin is conferred on unprocessed 
originating products (local or handmade produc ts) and on those that have undergone sufficient 
working or processing.  For the latter, the applicable criteria are:  either a change of tariff classification affecting one of the first four di gits of the tariff nome nclature, with exceptions
83;  or a 
community value added of at least 30 per cent of th e cost price of the goods ex-factory and excluding 
tax.84 
90. In principle, goods processed under economic regim es or particular regimes entailing total or 
partial conditional relief or exemption from import duties on imputs cannot be considered 
WAEMU/ECOWAS originating products.  In 2009,  the WAEMU regulatory framework was revised 
to allow for the possibility of approval of such pr oducts within the Union provided that the duties and 
taxes payable on the materials used in the manufact uring process have been paid;  the modalities for 
implementation of this provision have yet to  be made the subject of a WAEMU Commission 
regulation (section 3(v)). 
91. According to the common provisions of the two regional groupings, the community origin of 
goods coming from another member State must be certified by a certificate of origin.  Every shipment crossing a border within the WAEMU/ECOWAS area must be accompanied by its own certificate of origin (even if the production of the exporting en terprise has already been certified for an earlier 
shipment).
85  However, this obligation does not apply to  agricultural and livestock products and 
handicrafts.  Since 1 January 2006, member States have had exclusive powers as regards approval of 
goods produced or processed within their national territory.86  The ECOWAS and 
WAEMU Commissions are responsible for publishing the approvals for their respective communities.  
In general, the number of approvals has been in line with the size of the economy 
concerned (Table III.4). 
                                                      
81 Additional Protocol No. III/2001 establishing the WAEMU rules of origin, applicable since 
1 January 2003, replaces Additional Act No. 4/96 of 10 May 1996 establishi ng 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/UEMOA. 
82 The ECOWAS Trade Liberalization Scheme has been in force since 1 January 2004;  its rules of 
origin are defined by Protocol A/P/01/03 of 31 January 2003. 
83 Regulation No. 12/2002/CM/UEMOA. 
84 Regulation No. 13/2002/CM/UEMOA and Protocol A/P/01/03. 
85 A certificate can cover only one product and remains valid for 18 months from the date of issue. 
86 Additional Protocol No. II I of 19 December 2001, establishing ru les of origin for WAEMU products.  
Regulation No. C/REG.3/4/02 of 23 April 2002 on the approval procedure for originating products under the 
ECOWAS Trade Liberalization Scheme. Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
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  Table III.4  
Trend in approvals for the WAEMU community preferential tax, 2005-2010 
  2005 2006 2007 2008 2009 2010 Average 
2005-2010 Total 
1996-2010
Benin Enterprises 1 5 2 5 0 4 2.8 62 
Products 20 21 41 33 0 17 22.0 345 
Burkina Faso Enterprises 2 2 4 5 3 4 3.3 63 
Products 34 4 9 13 8 12 13.3 323 
Côte d'Ivoire Enterprises 13 12 24 12 25 3 14.8 320 
Products 113 54 124 46 71 19 71.2 1,552 
Guinea-Bissau Enterprises 0 0 0 0 0 0 0 0 
Products 0 0 0 0 0 0 0 0 
Mali Enterprises 0 4 0 3 4 3 2.3 53 
Products 0 15 0 6 5 8 5.7 216 
Niger Enterprises 3 3 0 0 0 0 1.0 21 
Products 8 8 0 0 0 0 2.7 73 
Senegal Enterprises 6 15 7 8 31 11 13.0 205 
Products 35 75 116 58 62 -57 48.2 809 
Togo Enterprises 2 1 3 1 2 0 1.5 38 
Products 4 8 20 31 13 3 13.2 235 
Total Enterprises 27 42 40 34 65 25 38.8 762 
Products 214 185 310 187 159 200 209.2 3,751 
Source : WAEMU Commission. 
92. Despite the standardization of the certificate of origin issued within ECOWAS87 and 
consequently in WAEMU, economic operators must  submit separate applications for approval under 
the scheme concerned.  The definitions of comm unity 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 established for certa in components of the ex-factory selling price in 
WAEMU and ECOWAS, in particular staff charges (15 and 20 per cent respectively), external services (7 and 10 per cent) and financial costs (2 and 3 per cent).
88  Thus, an application for approval 
may be rejected by WAEMU but accepted under the ECOWAS liberalization scheme. 
93. In fact, even when approved some origina ting products do not circulate freely in the 
WAEMU/ECOWAS area.  Obstacles to intra-comm unity trade stem from both non-compliance with 
community regulations by member States and inadeq uate harmonization of national frameworks.  The 
existence of irregular practices by private or public operators creates additional obstacles (section 2(ii)).  The WAEMU Commission c ontinues to highlight administrative obstacles 
imposed on community products through:  referenc e values;  preshipment inspection formalities;  
minimum import quantities in order to benef it from duty-free status (and to obtain import 
authorizations for certain goods);  importation of originating products dependent on purchase of 
national products;  and the requireme nt of prior import declarations.
89  The weakness of the follow-up 
                                                      
87 Regulation No. C/REG.4/4/02 of 23 April 2002. 
88 Regulation No. 13/2002/CM/UEMOA of 19 September 2002 and Regulation No. C/REG.5/4/02 of 
23 April 2002. 
89 A summary of the disputes dealt with by the WAEMU Commission in 2008-2010 is set forth in 
its 2010 activity report (UEMOA, 2011). WT/TPR/S/266 Trade Policy Review 
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  mechanisms in ECOWAS also seems to suggest th at a large proportion of goods eligible for free 
movement within ECOWAS do not benefit from this status. 
94. In principle, the ECOWAS and WAEMU Commi ssions may carry out checks on the approval 
procedures in member States.  Disputes relating to non-recognition of certificates of origin are settled 
either bilaterally or with the involvement of th e relevant Commission.  However, the lack of 
coordination between the national and supranationa l administrations continues to hinder the free 
movement of goods. 
(iv) Prohibitions, quantitative restrictions and licensing 
95. The WAEMU Treaty provides for the phasing out of the quantitative restrictions on 
intra-community trade, but no implementing legislation has been adopted for the purpose.  Likewise, 
WAEMU has not yet established a framework for the a pplication of such restrictions to trade with 
non-WAEMU countries. 
96. The regulations of WAEMU member States on prohibitions and licensing are harmonized in 
only certain areas governed by community frameworks.  Thus, the Union's customs code90 provides 
for an automatic ban on foreign products bearing a false mark or indication of origin;  the other 
community prohibitions currently in force concern goods excluded from transit91 as well as goods 
permanently prohibited from bonded warehouses.92  In principle, the regimes regulating the 
importation of ozone-depleting s ubstances, veterinary medicines and pharmaceutical products for 
human use are also harmonized.  It should be no ted, however, that member States are behindhand in 
the transposition of the various community regulations. 
97. With regard to ozone-depleting substances a nd equipment containing them, the regulations 
prohibit their importation and production on WAEMU territory as of 1 January 2006.93  H o w e v e r ,  
imports of such substances and e quipment 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 creation of 
a Community Ozone Committee (CCO) responsible for seeing to the implementation of the 
Montreal Protocol on such substances.  The CCO has not yet been established. 
                                                      
90 Chapter V of the Annex to Regulation No. 09/2009/CM/UEMOA. 
91 Regulation No. 12/2008/CM/UEMOA of 26 September 2008.  In addition to goods bearing false 
marks or indications of origin, the list includes:  expl osive powders and substances;  pyrotechnic articles (fire 
crackers, waxed fuses, hail rockets an d the like);  military weapons, part s and ammunition;  cutlasses, swords, 
bayonets and similar arms, parts thereof and scabbards and sheaves therefor;  projectiles, mines and parts 
thereof;  revolvers and pistols;  hunting shotguns, hunting or target shooting rifles, and ammunition therefor;  
narcotic drugs and psychotropic substances;  pornographi c writings, publications, drawings, posters, engravings, 
paintings, photographs, snapshots, dies, and reproductions a nd all objects contrary to decency or liable to disturb 
public order;  tainted products, and counterfeit or pira ted goods.  The competent authorities of member States 
may grant exceptional transit authorizations. 
92 Regulation No. 13/2008/CM/UEMOA of 26 Septem ber 2008.  The prohibition concerns tainted or 
damaged products and counterfeit or pirated goods or goods bearing false marks or indications of origin as well 
as goods absolutely prohibited for release or consumption or export on grounds of public security;  public order;  
protection of human and animal life or health;  public morals;  protection of the environment;  protection of 
national treasures of artistic, historical or archaeological value;  protection of  intellectual or industrial property, 
and consumer protection. 
93 Regulation No. 04/2005/CM/UEMOA of 4 July 2005. Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
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  98. In principle, the placing of veterinary medicin es on the market of a member State has been 
subject to prior authorization by the WAEMU Commission since 2006.  Authorization is granted following the opinion of the WAEMU Veterinary Committee
94 and a scientific evaluation by the 
regional Veterinary Medicine Committee (CRMV) set up for this purpose.95  In 2009, WAEMU 
adopted several related implementing texts (Table III.5).  The delay in establishing the centralized 
system for the issue of authorizations led to a change in the community regulations in 2010.96  
The amendment imposes an obligation on the holders  of a national authorization to submit proper 
documentation to the WAEMU Commission by 31 D ecember 2011 at the latest, with extension to 
31 December 2012.97  The conditions for the granting of aut horization remain unchanged:  applicants 
must be established within the Community area or have a designated 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 holder.  In the event of the out break of a serious animal disease, member States, 
may, exceptionally and provisionally, allow the importation of veterinary medicines without 
community authorization into their national territo ry, after informing the Commission of the detailed 
conditions for their use. 
Table III.5 
Community legislation on veterinary medicines 
Reference Description 
Implementing Regulation 
No. 007/2009/COM/UEMOA Establishes standards and pre-clinical and clin ical analytical and safety protocols for the 
testing of veterinary medicines 
Implementing Regulation 
No. 008/2009/COM/UEMOA Establishes "fit and proper" and experience crite ria for the Chairman and members of the 
Regional Veterinary Medicine Committee  
Implementing Regulation No. 009/2009/COM/UEMOA  Establishes a list of fields in which the Veteri nary Committee may issue opinions and a list of 
entities authorized to take part in se ssions of the Committee as observers 
Decision No. 009/2009/COM/UEMOA Establishes th e procedures for the filing of a request  for authorization of placement on the 
community market 
Decision No. 010/2009/COM/UEMOA Designa tes laboratories in the network responsible fo r quality control of veterinary medicines 
within WAEMU 
Source : Information provided by the WAEMU Commission. 
99. The release of pharmaceutical products for human consumption on the market of a WAEMU 
member State is also subject to prior authorization98;  the latter is issued at the national level, 
following the favourable opinion of the technical and administrative bodies responsible for evaluating 
and validating the files.  The community fra mework defines the criteria for validation99 and stipulates 
that the technical evaluation reports are to be  transmitted to the Unit for the Harmonization of 
Pharmaceutical Regulations and Cooperation of th e WAEMU Commission.  Reference to this unit 
may be made by the regulatory authorities of member States, if necessary.  The regulations also 
                                                      
94 Regulation No. 01/2006/CM/UEMOA of 23 March 2006. 
95 Regulation No. 02/2006/CM/UEMOA of 23 March 2006.  The fees levied by the 
WAEMU Commission for the granting of veterinary medicine marketing 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 from the date of submission of a valid authorization to give its opinion. 
96 Regulation No. 08/2010/CM/UEMOA amending Regulation No. 02/2006/CM/UEMOA. 
97 Non-compliance with this obligation would entail cancellation of the national authorization and a 
halt to marketing. 
98 Regulation No. 06/2010/CM/UEMOA of 1 October 2010. 
99 The validation criteria include:  the opinion of the Technical Committee;  therapeutic benefit and 
effectiveness;  harmlessness under normal conditions of use;  wholesale price excluding tax (PGHT);  cost of 
daily and total treatments;  and the number of similar multisource finished products on the market. WT/TPR/S/266 Trade Policy Review 
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  provide for the filing of a summary application for products that have been prequalified by the World 
Health Organization and products already assessed  by a pharmaceutical regulatory authority 
belonging to the International Conference on Harmonization of Technical Requirements for 
Registration of such products.  The processing period for a new request for authorization of placement 
on the market (full file) may not exceed 120 days;  the (renewable) authorization is valid for 
five years.100  Approval fees (payable for each dose, each  pharmaceutical form and each presentation) 
are determined at national level and must comp rise a 50 per cent reduction for medicines produced 
within the Union.  Member States had until 31 D ecember 2011 to conform to this requirement. 
100. Furthermore, WAEMU has adopted, by d ecision, guidelines and good practice guides 
intended to ensure a degree of uniformity in the na tional regulations in variou s fields (Table III.6).  
Each of these decisions provides that member  States are obliged to establish the necessary 
institutional and legal frameworks by October 2011.  These texts could eventually serve as a basis for 
the development of harmonized community regulations. 
Table III.6 
Harmonization projects under way within WAEMU 
Decision Description 
No. 06/2010/CM/UEMOA Adoption of guidelines for the approval of  nutritional supplements (oral administration only) in the 
WAEMU member States 
No. 07/2010/CM/UEMOA Adoption of guidelines for the approval  of cosmetic products in the WAEMU member States 
No. 08/2010/CM/UEMOA Adoption of the good practice guide for th e manufacture of pharmaceutical products for human use in the 
WAEMU member States 
No. 09/2010/CM/UEMOA Adoption of the good practice guide for distribution and importation of  pharmaceutical products for 
human use in the WAEMU member States 
No. 10/2010/CM/UEMOA Adoption of guidelines for the control of in formation and advertising on medi cines applicable to health 
professionals in the WAEMU member States 
Source : Information provided by the WAEMU Commission. 
(v) Standards, technical regulations and accreditation procedures 
101. The process of harmonization of accreditation, certification, standardization and metrology 
within WAEMU is carried out in the context of th e "quality" programme launched in September 2001.  
With European Union financing of approximately CFAF 9.5 billion (€14.5 million), this programme 
currently covers all ECOWAS member States together with Mauritania (Table III.7);  in principle, it 
should contribute to the convergence and mutual recognition of standards and practices in the 
subregion.  However, more progress seems to have been made in establishing the 
WAEMU component of the programme than in that  for the other member States of ECOWAS and 
Mauritania, which is managed by a different team. 
                                                      
100 As an exceptional measure, a special import authorization may be granted by the Minister 
responsible for health, for reason s of public health and for a period not exceeding 12 months. Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
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  Table III.7 
Implementation of the quality programme  
 WAEMU Quality Programme (PQ1) West Africa Quality Programme (PQ2) 
Period of implementation September 2001 - December 2005 September 2007 - December 2011 
Contractor WAEMU Commission ECOWAS + WAEMU 
Donors European Community European Community 
Implementing agency UNIDO UNIDO 
States concerned WAEMU members ECOWAS members and Mauritania 
Budget €14 million €16.5 million 
Main beneficiaries Laboratories, enterprises, standa rdizing bodies, inspection bodies, consumer associations 
Source : Information provided by the WAEMU Commission. 
102. The various initiatives launched at WAEMU le vel have three technical components:  
upgrading of the reference laboratories with a view to their international accreditation;  strengthening 
of regulatory frameworks and technical capacities at  national and regional le vels;  and support for 
enterprises in the work of quality enhancement (ISO 9001 certification, quality prize, establishment of 
technical support centres, etc.). 
103. One of the achievements of the "quality" progr amme is the scheme for the harmonization of 
accreditation, certification, standardizati on and metrological activities within WAEMU.101  T h e  
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 conformity assessment procedures.  Member States are required to 
notify to the WAEMU Commission their respective TBT regimes and to eliminate any unjustified obstacles to the free movement of goods and services .  The harmonization of the national regimes is 
supported by three technical structures:  the W est African Accreditation System (SOAC);  the 
Regional Standardization, Certification and Qu ality Promotion Agency (NORMCERQ);  and the 
West African Metrology System (SOAMET).  Their activities are coordinated by a Regional Quality 
Coordination Committee (CREQ). 
104. At the community level, standardization priorities are defined on the basis of the need 
expressed by at least half the States;  relevance to health, safety, the environment and trade;  
upgrading of local products;  technical barriers to tr ade noted between member States of the Union;  
and importance for local use or consumption.
102  Community standards are applied on a voluntary 
basis.  They are drawn up and adopted by NORMCERQ and must be approved by the WAEMU Commission;  a public enquiry, lasting up to three months, is provided for in the drafting procedure.
103  Regional technical standardization committees, consisting of two representatives per 
member State, are established to  deal with specific areas and prepare draft WAEMU standards.  At 
the end of March 2012, no standard had yet been approved at community level. 
105. Having been adopted by regulation in 2005, the community framework was modified in 2010 
to give the WAEMU Commission a key role in th e design and monitoring of all activities under the 
scheme.  The revision also defined the mechanis m for adopting technical regulations within the 
Union;  such regulations are introduced by th e Council of Ministers on the basis of community 
                                                      
101 Regulation No. 01/2005/CM/UEMOA  of 4 July 2005, replaced by 
Regulation No. 03/2010/CM/UEMOA of 21 June 2010. 
102 UEMOA (2007). 
103 Approved standards are reviewed every five y ears and may be revised to upgrade the technical 
level. WT/TPR/S/266 Trade Policy Review 
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  standards and standards laid down by internatio nal standardization organizations, following the 
opinion of NORMCERQ.  Although the community frame work has been in force since January 2006, 
mutual recognition is not yet operational within WAEM U.  Instances of recourse to national standards 
deemed scientifically impracticable have been treated by the Commission as infringements of the 
community competition regime.  The Union has not concluded mutual recognition agreements with 
other countries. 
106. In January 2008, WAEMU adopted a Common Environmental Improvement 
Policy (PCAE).104  In addition to the main guidelines for the sustainable management of natural 
resources and management of environmental problem s, this text proclaims the member States' 
commitment to harmonize and standardize their e nvironmental standards and technical regulations.  
The PCAE also provides for the implementation of  appropriate modes of production, consumption 
and economic use of natural resources, in partic ular through the promotion of renewable energy 
sources (Chapter IV(3)). 
107. In the context of the "quality" programme, WAEMU has also provided resources to promote 
more active participation by member States in the work of the International Organization for 
Standardization (ISO).  Côte d'Ivoire has acquired member status, enabling it to participate with full 
voting rights in the drafting of any standard consider ed important for its economy.  For the time being, 
Guinea-Bissau and Togo are not members of ISO.105 
(vi) Sanitary and phytosanitary measures 
108. Despite the adoption of certain community fra meworks and efforts to harmonize national 
legislation, no concrete measure facilitating trade in the WAEMU area has yet taken shape.  In the 
absence of mutual recognition and effective coordinati on at regional level, both imports and exports 
are subject to the same requirements and contro l procedures, whether or not they have been 
authorized for marketing in a member State.  Moreover, at the national level, sanitary and 
phytosanitary safety is often the responsibility of several bodies, each of which may act independently.  Some member States, including Côte  d'Ivoire in particular, have not yet set up a 
functioning national SPS Committee in accordance with the terms of the WTO SPS Agreement.  
Given their limited resources, some member States are also not in a positio n to carry out adequate 
controls throughout their territory. 
109. In 2007, WAEMU adopted a framework for plant and animal health and food safety.
106  
Its purpose is to establish mechanisms for cooperati on and establish mutual recognition, subject to the 
precautionary principle, among the member States.  The relevant authorities are supposed to align 
their sanitary measures on the international sta ndards, directives and other recommendations, 
in particular those of the Codex Alimentarius , the WTO (SPS and TBT Agreements), the International 
Plant Protection Convention (IPPC), the World Or ganisation for Animal Health (OIE) and those 
established by the Cartagena Protocol on the Prev ention of Biotechnological Risks.  The member 
States also undertake to support the WAEMU health and safety bodies with a view to the adoption of 
international standards.  In 2009, the WAEM U Commission adopted an implementing regulation 
                                                      
104 Additional Act No. 01/2008/CCEG/UEMOA of 17 January 2008. 
105 Online information on the International Orga nization for Standardization.  Viewed at:  
http://www.iso.org/iso/about/iso_members.htm?=. 
106 Regulation No. 07/2007/CM/UEMOA of 6 April 2007. Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
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  containing a list of animal diseases requiring immediate notification to the WAEMU department 
responsible for animal health, as well as the special measures appli cable to such diseases.107 
110. The rules governing the approval, marketing and control of pesticides in WAEMU were 
harmonized in 2009.108  However, no implementing regulation has yet been adopted;  the transposition 
of community regulations into domestic legisla tion is still under way.  Following close cooperation 
between ECOWAS and the Inter-State Sta nding Committee for Drought Control in the 
Sahel (CILSS), these two institutions drew up the c ontents of the community framework in this 
area.109  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 requirements and 
criteria for approval, including those for the labellin g, packaging and storage of approved pesticides.  
Five lists are to be drawn up to this end:  p esticides that have been a pproved or provisionally 
authorized for sale (APV);  those which are prohibited, those which are under toxicological 
surveillance;  those which are strictly regulated;  and those considered as approved in each member 
State.  Authorization to import pesticides into  the community area is defined according to the 
conditions and criteria for each list.  The regul ation establishes a WAEMU Regional Pesticides 
Committee (CRPU), which is responsible for checki ng that approval applications are compliant, as 
well as ensuring post-approval control.  In principle,  a member State may grant authorization for the 
importation of a pesticide approved by another WA EMU State or provisionally authorized for sale, 
but may refuse to allow it to be offered for sale on its own market.  Such refusals must be reasoned and addressed to the Commission. 
111. Regulation No. 03/2009/CM/UEMOA establishes a subregional legal framework harmonizing 
the quality control, certification a nd marketing of plant seeds and seedlings in the member States of 
the Union.  It provides for the establishment of a regional catalogue of the plant species and varieties 
of the Union (CREVU) with a view to consolida ting the catalogues approved at national level.  
Member States undertake to implement "the principl e of mutual recognition of certifications based on 
community technical regulations and standards on plant seeds and seedlings as well as the control and 
approval procedures in force in the Union, reco gnizing them as equivalent" (Article 6).  The 
framework also defines the occupations relate d to the marketing of plant seeds and seedlings. 
(vii) Contingency measures 
112. The WAEMU Anti-Dumping Code has b een in force since 1 July 2004.
110  It incorporates in 
full the provisions of the relevant WTO Agreement and applies only to imports from 
non-WAEMU countries.  However, no anti-dumping measu re has been formally taken since the entry 
into force of the Code. 
113. Although none of the WAEMU member States has reserved the right to apply the special 
safeguard clause provided for in the WTO Agreem ent on Agriculture, a 10 per cent special income 
tax (TCI) seems, among other things, also to play th is role.  As a community  mechanism applied at 
national level, the TCI may be imposed on certain non- Union originating products if their c.i.f. value 
                                                      
107 Implementing Regulations No. 010/2009/COM/UEMOA and No. 011/2009/COM/UEMOA of 
10 September 2009. 
108 Regulation No. 04/2009/CM/UEMOA. 
109 A common approval mechanism for pesticides is managed by the Sahel Pesticides Committee 
established by the CILSS for its member States (inc luding Burkina Faso, Guinea-Bissau, Mali, Niger and 
Senegal, which are also WAEMU members). 
110 Regulation No. 9/2003/CM/UEMOA of 23 May 2003. WT/TPR/S/266 Trade Policy Review 
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  is below the trigger price.111  Its scope includes agricultural, agro-industrial, livestock and fishery 
products, with the exception of fish and fish-based products.  The WAEMU Commission, by decision, approves
112 products for the TCI and sets the trigger prices on the basis of world prices and average 
production costs in the member State. 
114. According to the WAEMU Commission, in the case of products benefiting from guaranteed 
prices, a different formula is applied, which tak es into account the "spot market price" and shipping 
costs, instead of local production costs.113  The trigger prices are adjusted every six months and serve 
as the basis for calculating the taxable value.114  The purpose of the TCI is to protect community 
agricultural and agri-food products  against the effects of volatile world prices, as well as against 
unfair business practices such as export subsidies a nd dumping.  The eligibility of a product for the 
TCI also depends on the local industry's capacity to  cover a major part of the Union's needs.  
According to the WAEMU Commission, the TCI w ill remain in force until the introduction of 
Community safeguard mechanisms such as framewo rks for subsidies and countervailing measures. 
115. The arrangements whereby member States are aut horized to take safeguard measures by way 
of a waiver of the common trade policy date from 1998.115  A member State facing serious economic 
difficulties may not waive the WAEMU rules unless th e Commission so decides:  the latter also 
approves the nature and duration (which may not ex ceed six months, unless formally extended) of the 
proposed measures.116  Application for review of the Commission's decision may be lodged with the 
Council of Ministers.  Authorized safeguard measu res are applied exclusively within the customs 
territory of the beneficiary state.  The community regulation does not expressly distinguish between 
Union members and other countries.  However, the possibility of lodging a challenge exists only for 
member States affected by non-compliance with th e implementation procedures for a waiver that has 
been granted, or by a measure consistent therewith. 
(3) MEASURES DIRECTLY AFFECTING EXPORTS  
(i) Registration and customs procedures 
116. The registration and financial domiciliati on requirements for the importation of 
goods (section (2)(i)) also apply to exportation and re-exportation.  Ea rnings from exports to countries 
outside the Union are subject to repatriation a nd conversion into CFA francs through an approved 
                                                      
111 Regulation No. 6/99/CM/UEMOA of 17 September 1999. 
112 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;  millet;  wheat flour;  crude 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 agricultural and agri-food products may also be approved for the TCI, in which case the request must be approved by the CET Management Committee. 
113 In the case of products with guaranteed prices, me mber States may replace the 10 per cent surcharge 
with an equalization tax. 
114 Online information from the Senegalese Observatory of Industry.  Viewed at:  
www.obs-industrie.sn/TEC1.htm. 
115 Regulation No. 14/98/CM/UEMOA.  Such a measure can be taken only with the authorization of the 
WAEMU Commission, following a request lodged by the me mber State.  The regulations specify that:  "the 
Commission shall ensure that the safegu ard measures adopted are consistent with the general principles of the 
relevant rules of the World Trade Organization" (Article 7). 
116 The Commission may also author ize provisional measures on  the grounds of exceptional 
circumstances for a maximum period of 90 days deductible from the derogation period.  The normal procedure 
for requesting derogation must be followed at the same time. Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
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  financial intermediary, if the amount exceeds CFAF 10 million.  Foreign currency must be repatriated 
within one month of the settlement date specifie d in the contract with the foreign customer.117  
Repatriation becomes effective when the domicili ng financial institution transfers the corresponding 
foreign currency to the BCEAO, via the operations account. 
117. The option of a simplified customs declarati on, which may be final or subsequently 
regularized through a supplementary declaration, applies to goods for export as well as import.  The community framework defines the essential information that must be included in simplified declarations, as well as the c onditions of eligibility of trad e transactions (section (2)(i)). 
(ii) Export duties and taxes 
118. WAEMU has not yet harmonized customs duties a nd taxes of equivalent effect levied on 
exports.  In the absence of such a framework, me mber States are not required to apply different 
treatment to goods of community origin compar ed with goods destined for other countries. 
(iii) Goods in transit 
119. According to the WAEMU Customs Code, goods in transit are transported under customs 
control, with suspension of duties, charges and non-community prohibition measures (section (2)(iv));  
provision is made for a security (guara ntee) mechanism, including customs escort.
118  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. 
120. A WAEMU recommendation aimed at rationalizi ng port transit administrative procedures 
dates from 27 June 2002.
119  WAEMU member States were inv ited to set up national transport 
facilitation committees by 31 Dece mber 2002 and to ratify the C onvention on Facilitation of 
International Maritime Traffic (FAL Convention of  the International Maritime Organization), as well 
as the International Convention on the Simplifi cation and Harmonization of Customs Procedures, 
known as the revised Kyoto Convention.  The governments of member States are also encouraged to open up the merchandise handling sector in ports to the private sector;  to give priority to customs procedures based on information provi ded in advance;  and to establish a computerized link between 
the port authority and Customs in order to avoi d duplication of formalities.  According to the 
information provided by the WAEMU Commission,  national transport facilitation committees have 
been established in all member States;  a techni cal monitoring committee has also been set up at 
community level to speed up the elimination of non- tariff barriers.  In addition, WAEMU is in the 
process of installing juxtaposed control posts at the internal borders, in order to avoid duplication of 
formalities;  the establishment of a single entr y point system (free circulation), allowing free 
movement of goods within the community mark et, is under consideration in the Commission. 
121. ECOWAS, which includes all the WAEMU countries, adopted an Inter-State Road 
Transit (TRIE) regime
120 in 1982, but so far it has only been applied unevenly with respect to its 
fundamental principles.  The regime provides fo r 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 princi ple of a single flat-rate payment (0.5 per cent of 
the c.i.f. value) at the point of departure;  the proceeds of the payments should be fairly distributed 
                                                      
117 This date should not, in principle, be later than 120 days after shipment of the goods. 
118 Maritime transport is excluded from transit. 
119 Recommendation No. 02/2002/CM/UEMOA of 27 June 2002. 
120 Convention A/P4/5/82 of 29 May 1982. WT/TPR/S/266 Trade Policy Review 
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  among the countries concerned by the transit.121  This security mechanism has not been implemented.  
In addition, the WAEMU Customs Code pr ovides for only partial recognition of the 
TRIE arrangements:  only road transit between the WAEMU area and the customs territory of an ECOWAS member State is governed by the provisions  in force within ECOWAS.  According to the 
WAEMU Commission, this approach is justified by th e fact that the Union is supposed to constitute a 
single customs territory.  At present, however, th e payments levied as securities under the transit 
regime in WAEMU member countries are not harmonized .  Re-exports (outside the transit regime) of 
non-originating goods are also subject to import duties whenever they cross the border between 
two member States. 
(iv) Prohibitions, quantitative restrictions and licences 
122. Once adopted, the community approach to import prohibitions and licences should also apply 
to export and re-export operations.  For the time being, there are no explicit community export 
prohibitions;  however, the list of goods barre d from bonded warehouses (section (2)(iv)) may apply 
to exports. 
(v) Free zone regime 
123. 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 are not subject to the normal customs control.  However, imports and e xports under the free zone regime are carried out 
under the supervision of the competent customs ad ministration and must be covered by a detailed 
declaration.
122  Goods thus introduced may remain for an unlimited duration, and are considered 
foreign to the Union. 
124. Goods from a free zone may be released for consumption in the community area;  in 
principle, their eligibility for WAEMU-originating pr oduct status is subject to payment of the duties 
and charges payable on the imputs used in their manufacture.123  However, the procedures for 
implementing this provision have not yet been define d.  In the absence of a community implementing 
regulation, member States that have free zones have  authorized the sale of part of their output on the 
domestic market, upon payment of the duties a nd charges applicable to like products from 
other (non-WAEMU) countries.124 
(4) OTHER MEASURES  
(i) Competition and price control 
125. The regulation and treatment of anti-compe titive practices within WAEMU take place at 
two levels.  Community law covers the following areas:  anti-competitive agreements, abuse of a 
dominant position;  State aid;  and practices attributable to member States.125  National legislative 
                                                      
121 Additional Convention A/SP/1/5/90 of 30 May 1990 establishing within the community a security 
mechanism for inter-State road transit operations (ECO WAS);  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. 
122 Regulation No. 14/2008/CM/UEMOA of 26 September 2008. 
123 Additional Protocol No. I/2009/CCEG/UEMOA of 17 March 2009. 
124 OECD (2010). 
125 Regulation No. 2/2002/CM/UEMOA on anti-competitive practices in WAEMU;  Regulation 
No. 3/2002/CM/UEMOA on procedures applicable to understandings and abuse of dominant positions:  Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
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  competence is limited to areas not regulated at  Union level, such as unilateral practices of 
non-dominant enterprises and consumer protecti on.  There have been some delays in the 
harmonization of the national and community competiti on regimes.  The transposition of the Directive 
on the definition of the powers of national bodies is  still under way in some pre-existing legislative 
systems, including that of Côte d'Ivoire.  Othe r member States, such as Guinea-Bissau, do not yet 
have a national competition framework. 
126. Community competition legislation prohibits an y agreement or concerted practice between 
enterprises, including association decisions for the purpose or with the effect of restricting or distorting free competition within the Union.  Abuse of a dominant position held by one or more 
enterprises is likewise prohibited.  This prohibiti on also covers concentrations (mergers between 
previously independent companies) that create or strengthen a dominant position.
126  These provisions 
also apply to State-owned enterprises as well as companies to which WAEMU member States grant 
special and exclusive rights. 
127. The WAEMU Commission may grant individua l (and conditional) exemptions if the 
anti-competitive practice helps to improve the pro duction or distribution of goods or to promote 
technical or economic progress;  it may also define exemptions by category in the case of 
specialization agreements, research and development agreements and t echnology transfer agreements.  
To date, the Commission has not yet enacted rules relating to exemptions by category;  no requests for individual exemptions have been submitted. 
128. At the procedural level, the community co mpetition regime gives the WAEMU Commission 
not only the responsibility for taking decisions at first instance, but also an active role in the 
investigations and hence, to a large extent, the burden of proof.
127  The national competition bodies 
have a general investigative function either at  national initiative or at the Commission's express 
request.128  Hence, the Union's ability to tackle anti-competitive behaviour largely depends on the 
Commission's administrative resources;  a reor ganization of the framework for cooperation with 
national authorities, by granting the latter additional powers, could eventually be carried out.  In 
addition, the availability of an online database on the legal precedents (case law) developed by the 
WEAMU Commission would contribute to better understanding of competiti on matters by economic 
operators and the general public. 
129. In order to obtain exemption from the releva nt provisions or negative clearance, it is 
necessary to notify the WAEMU Commission of any in ter-enterprise 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 
may be notified.  The Commission may initiate proceedings  ex officio or at the request of a natural or 
legal person for the purpose of penalizing anti-competitiv e practices.  It has the authority to order the 
                                                                                                                                                                     
Regulation No. 04/2002/CM/UEMOA on State aid within WAEMU and implementing procedures for 
Article 88(c) of the WAEMU Treaty;  and Directiv e No. 02/2002/CM/UEMOA on cooperation between the 
Commission and the national competition bodies of the WAEMU member States. 
126 In determining a dominant position, the Commission takes account of structural criteria (market 
shares;  barriers to entry (legislative and regulatory obst acles, obstacles related to the functioning of the market, 
obstacles deriving from the conduct of the enterprise);  financial power);  and conduct. 
127 The WAEMU Commission has sole competence for deciding cases involving anti-competitive 
practices likely to have a distorting effect on trade betw een 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 deci sions (Directive No. 02/2002/CM/UEMOA of 23 May 2002). 
128 Member States also participate in the work of the Union's Advisory Committee on Competition. WT/TPR/S/266 Trade Policy Review 
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  operators concerned to cease their anti-competitive pr actices within a specified period, or to impose 
special conditions on their activities.  It may also fi ne the enterprises concerned, under the supervision 
of the WAEMU Court of Justice.129 
130. As far as implementation is concerned, th e Commission's interventions are few in 
number (Table III.8), given the size of the economic area under its responsibility.  In order to make 
better use of its limited administrative resources a nd improve the detection rate of anti-competitive 
agreements, the Commission could establish a lenien cy and/or immunity programme for economic 
operators which report an undetected infringement or  provide substantial evidence to facilitate an 
ongoing investigation.  In fact, the Commission's competition experts are called upon to intervene in 
the elimination of obstacles to intra-community trade arising from the non-implementation of other 
Union frameworks, such as the regulation pr oviding for mutual recognition of national 
standards (section (2)(v)), which increases their wo rkload.  The Commission also appears to favour 
the friendly settlement of disputes over the imposition of fines or other sanctions which could have a 
more marked disciplinary effect on anti-competitiv e behaviour.  Moreover, the interface between the 
Commission's powers and those of the national sectoral regulators remains to be defined. 
Table III.8 
Implementation of the community competition regime, 2005-2011  
 2005 2006 2007 2008 2009 2010 2011 
Total number of complaints/requests, including 2 0 1 0 0 0 0 
Requests for negative clearance 2 0 1 0 0 0 0 
Complaints/requests from individuals 0 0 0 0 0 0 0 
Advisory opinions (in all fields) .. .. .. .. .. .. .. 
Initiation of reviews and investig ations, including 1 1 0 0 2 0 0 
Concentrations (mergers) 0 0 0 0 0 0 0 
Abuse of dominant position 0 0 0 0 0 0 0 
Anti-competitive agreements 0 0 0 0 0 0 0 
Practices attributable to member States 1 1 0 0 2 0 0 
Reviews and investigations cond ucted, including  3 1 0 0 2 0 0 
Negative clearances 2 0 0 0 0 0 0 
Abuse of dominant position 0 0 0 0 0 0 0 
Anti-competitive agreements 0 0 0 0 0 0 0 
Practices attributable to member States 1 1 0 0 2 0 0 
Advisory opinions (in all fields) .. .. .. .. .. .. .. 
Total amount of fines/pecuni ary penalties 0 0 0 0 0 0 0 
Appeals (against Commission deci sions), including 0 0 0 0 0 0 0 
Decisions reversed/modified  on appeal 0 0 0 0 0 0 0 
.. Not available. 
Source : WAEMU Commission. 
131. Since early 2003, the policy on State aid within WAEMU has been governed by Article 88(c) 
of the Treaty and an implementing regulation.130  "Official aid" is defined as any measure which:  
                                                      
129 The fines for infringement may range from CFAF 500,000 to CFAF 1 million.  The latter amount 
may be raised to 10 per cent of the assets or turnover in the previous bus iness year for each of the enterprises 
concerned.  In setting the amount of a fine, the Commission takes into consideration the seriousness and 
duration of the infringement.  Fines in the case of submission of false information to the Commission may not 
exceed CFAF 500,000.  Decisions to im pose fines are not of a penal character. Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
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  "(i) involves a direct or indirect cost or a loss of revenue for the State, its subdivisions or any public or 
private body that the State establishes or designates w ith a view to managing the aid;  and (ii) thus 
bestows an advantage on certain enterprises or certain  products".  Only "official aid liable to distort 
competition by favouring certain enterprises or certain products" is prohibited.  The prohibition of an 
official aid programme is determined, in principl e, only after review by the WAEMU Commission.  
However, some official aid programmes are prohibited as a matter of course.  This is the case, for example, for aid contingent upon the results of e xporting to the other member States or the use of 
domestic products rather than impor ts from other member States. 
132. Member States are required to notify the Commission of any new official aid programme so 
that it can be reviewed;  the Commission may also  initiate proceedings ex officio when it possesses 
information concerning allegedly illegal aid.  If a revi ew leads to a finding of illegality, the official aid 
programme must be scrapped.  In order to ensure  compliance with the notification obligation, the 
WAEMU Commission has decided to carry out an annua l survey of State aid;  any aid that has not 
been notified becomes illegal. 
133. ECOWAS is also introducing a regulatory and institutional mechanism on competition.  To 
this end, Additional Acts
131 were adopted in 2008, but are not yet being actually implemented.  
However, the allocation of responsibilities a nd the procedures for cooperation between the 
WAEMU Commission and ECOWAS regional compe tition authority remain to be defined. 
134. In addition, since 2009 the WAEMU Commissi on has been participating in the annual 
meeting of the International Competition Network.   A cooperation agreement has been signed with 
UNCTAD for capacity building in the Commission and the member States. 
(ii) Government procurement 
135. Some basic principles for government procurem ent within WAEMU were established by the 
Code of Transparency in the Management of Government Finance, adopted in 2000.132  U n d e r  t h e  
Code, member States undertake to ensure that public contracts are executed "economically, 
transparently and effectively";  to guarantee free dom of access to the procurement process for all 
candidates that meet the selection criteria;  and to encourage the participation of Union 
nationals (Article 2-1-2).  The Code also stipul ates that the results of all competitions must be 
published, as must the follow-up reports on contract execution. 
136. In addition to the Code, a community framewo rk for government procurement was adopted 
in 2005 for the purpose of harmonizing national re gimes and opening them up to competition within 
WAEMU.133  The provisions of the WAEMU directives concern the award, execution and regulation 
of public contracts and the award of public service concessions.134  The directives also define the 
powers and procedures of national authorities;  th e community framework provides for the separation 
of control and regulatory functions and contains  provisions on sanctions and non-jurisdictional 
application for review.  However, the member States retain autonomous responsibility for defining 
                                                                                                                                                                     
130 Regulation No. 04/2002/CM/ UEMOA of 23 May 2002. 
131 Additional Acts A/SA.1/06/08 and A/SA.2/06/08 of 19 December 2008 establishing the community 
competition rules and ECOWAS regional competition authority.  Viewed at:  
http://www.comm.ecowas.int/dept/stand.php?id=i_i1_act_add&lang=en. 
132 Directive No. 02/2000/CM/UEMOA of 29 June 2000. 
133 Directives No. 04/2005/CM/UEMOA and No. 05/2005/CM/UEMOA of 9 December 2005. 
134 External financing contracts are s ubject to the community rules in so far as they are not contrary to 
the provisions of the financing agreements.  Government procurement relating to national security is excluded. WT/TPR/S/266 Trade Policy Review 
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  national public procurement thres holds, which differ from community thresholds in respect of the 
publication of tender notices. 
137. The community framework recognizes two principal methods of awarding contracts - 
invitation to tender and direct negotiation - but make s it clear that "open invitation to tender shall be 
the rule;  recourse to any other method of awarding contracts must be exceptional, justified by the 
contracting authority and previously authorized by the administrative entity responsible for supervising government procuremen t" (Article 28).  However, contracts for the provision of 
intellectual services may be nego tiated by consultation.  The frame work lays down an obligation to 
notify the WAEMU Commission in order to ensure pub licity at subregional level.  The community 
thresholds defined for this purpose, and the mech anism and regional system for public procurement 
management, have not yet been the subject of  a decision by the WAEMU Commission and are 
therefore not yet operational.  Any discrimination against nationals of WAEMU member States is prohibited.  Moreover, a preference (not exceeding 15 per cent of the amount of the bid) has been 
introduced in favour of any bid submitted by a community enterprise, in place of preferences for 
nationals.
135 
138. Côte d'Ivoire, Guinea-Bissau and Togo, like a ll the other WAEMU countries, are not parties 
to the WTO Plurilateral Agreement on Government Procurement and do not have observer status in 
the WTO Committee on Government Procurement.  According to the WAEMU Commission, no 
action is envisaged in this respect at community level for the time being. 
139. By the end of 2007, all the member States shoul d have transposed the community provisions 
on government procurement into their respective nati onal codes;  to date, only Guinea-Bissau has not 
yet adopted a national code.  At the regional level, the Regional Government Procurement 
Observatory (ORMP) has been set up to mon itor and assess the quality and performance of the 
national system.  A study has been carried out on the definition of the financing conditions of the National Procurement Regulatory Authorities (ARMP) .  Moreover, a study is under way to harmonize 
the working methods of the ARMP, which currently ex hibit a number of inconsistencies in terms of 
both their constitution and their practices. 
(iii) Protection of intellectual property rights 
140. All the WAEMU countries, including Cote d'Ivoire, Guinea-Bissau and Togo, are signatories 
to the Bangui Agreement (1977) introducing a unifo rm law and creating a common industrial property 
office, the African Intellectual Property Organization (OAPI).
136  The various intellectual property 
subject-matters covered by the Agre ement are governed by annexes whic h have the status of national 
law for each of the member States. 
141. The Bangui Agreement, as revised in February 1999, has been in force since 
28 February 2002;  at that date, its scope relate d to:  patents (Annex I), utility models (Annex II), 
trademarks and service marks (Annex III), industria l designs (Annex IV), trade names (Annex V), 
geographical indications (Annex VI), copyrights and related ri ghts (Annex VII), and protection 
                                                      
135 The winner of a government procurement contact may not subcontract more than 40 per cent of its 
total value.  However, bidders that undertake to subcontra ct at least 30 per cent of the total of the contract to a 
national enterprise may benefit from a preference margin (not exceeding 5 per cent) in addition to the 
community preference. 
136 The other parties to the Bangui Agreement are Benin, Burkina Faso, Cameroon, Central African 
Republic, Chad, Congo, Equatorial Guinea, Gabon, Guinea, Mali, Mauritania, Niger and Senegal.  Viewed at:  
http://www.oapi.int/index.php /en/aipo/etats-membres. Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
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  against unfair competition (Annex VIII).  Annex X on plant varieties, for which patents are required 
pursuant to Article 27 of the WTO TRIPS Agreemen t, entered into force on 1 January 2006.  The 
OAPI Administrative Council has postponed the entry into force of Annex IX on layout-designs (topographies) of integrated circuits , which must be protected under Article 35 of the 
TRIPS Agreement, because of a lack of skills need ed to process applications for protection.  The 
revised Bangui Agreement (1999) has been no tified to the WTO and was examined by the 
TRIPS Council at its session on 27 and 28 November 2001.
137  Terms of protection established by the 
Agreement are defined in accordance with the WTO TRIPS Agreement (Table III.9). 
Table III.9 
Subjects and terms of protection under the Bangui Agreement (1999)  
Agreement Bangui Agreement (1999) 
Patents 20 years 
Utility models 10 years 
Trademarks and service marks 10 years, renewable every 10 years 
Industrial designs 5 years 
Trade names 10 years, renewable every 10 years 
Appellations of origin n.a. 
Literary and artistic property ... 
Copyright  Lifetime of the author + 70 years 
Films, radio and audiovisual programmes 70 years 
Photographic works 25 years 
Related rights for performances 50 years 
Related rights 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 
… Not available. 
n.a. Not applicable. 
a The revised Bangui Agreement is not in force. 
Source : WTO Secretariat. 
142. In principle, the revised Bangui Agreement ( 1999) does not authorize parallel imports with 
regard to patents.138  However, ex officio licences may be gr anted in cases of vital interest to the 
national economy, public health or national defence.139 
143. In each of the member States, the OAPI serves as the national industrial property service and 
provides a common system of administrative procedures for registering the relevant rights.  For an 
applicant resident in a member country, the procedur e for obtaining a title begins with the filing of an 
application and supporting documents with the Nati onal Liaison Structure (SNL).  The issuing of a 
title by OAPI (in relation to an application originat ing with an applicant domiciled in one of its 
member countries, or internationally under an agr eement or treaty) automatically gives rise to rights 
valid in all of the member States. 
                                                      
137 WTO document IP/Q/GAB/1, IP/Q2/GAB/1, IP/Q3/GAB/1, IP/Q4/GAB/1 of 18 May 2004. 
138 Annex I (Article 7) of the revised Bangui Agreement (1999). 
139 Article 56 of the revised Bangui Agreement (1999). WT/TPR/S/266 Trade Policy Review 
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  144. The revised Bangui Agreement (1999) contains  provisions concerning the protection of 
intellectual property rights, the implementation of which is the responsibility of the national 
authorities.  A communication plan is currently under  study within OAPI with a view to enhancing the 
impact of awareness-raising efforts, which are often inadequate at the national level. Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
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  IV. COMMON TRADE POLICIES AND PRACTICES BY SECTOR 
(1) AGRICULTURAL , FORESTRY AND LIVESTOCK PRODUCTS  
145. In all West African countries, agriculture, including livestock breeding, fishing and forestry, 
is the main economic activity.  Nevertheless, with the exception of Côte d'Ivoire, until recently their 
respective governments did not attach sufficient im portance to developing an agricultural policy that 
would substantially increase production and productivity , hence the lack of progress in terms of food 
security, revenue and living conditions for the ru ral population.  Since the Maputo Declaration 
in 2003, however, agricultural growth has been decl ared an objective, although it only really started to 
be targeted in 2008 when soaring food prices on gl obal markets highlighted the strong dependence of 
many African countries on imports of food products. 
146. The measures adopted since 2007-2008 to boost ag ricultural growth have mainly consisted of 
distributing subsidized seeds and fertilizer and, to a lesser extent, equipment.  The principal measures 
taken at the border have been exemption from cu stoms duty and VAT at importation in order to 
facilitate imports of basic food products or inputs.  In Côte d'Ivoire, producers in export subsectors 
also receive support, advice and assistance. 
(i) Agricultural policies in ECOWAS and NEPAD 
147. Faced with the challenge of guaranteeing the food security of their populations, in Maputo 
in 2003 African Heads of State undertook to set aside  at least 10 per cent of their national budgets for 
agriculture, with the aim of achieving annual agricultu ral growth of 6 per cent.  This commitment is 
set out in the Comprehensive Africa Agriculture Development Programme (C AADP), the agricultural 
component of the New Partnership for Africa's Development (NEPAD).  In 2005, ECOWAS 
published its Regional Agricultural Policy for West Africa - ECOWAP140, whose main objective is to 
guarantee food security for a population that is  expected to double between 2005 and 2030.  
In addition to policy planning and action prog rammes, ECOWAS is also actively engaged in 
organizing workshops and forums for discussion and exchange of views. 
148. In the area of planning, ECOWAS supports th e introduction of the CAADP in each member 
country.  It determines, in particular, a regi onal framework for planning national agricultural 
investment programmes (NAIPs) de veloped at the regional level.141  The principle underlying the 
NAIPs is to define activities for development to re duce poverty.  This defin ition required an in-depth 
analysis of the growth trend in the economy in gene ral and in the agricultural sector in particular.  
For this purpose, the methodological approach adopted  comprised four stages:  (i) the diagnosis and 
analysis of the performance of current and recent programmes;  (ii) modelling to identify the sources 
of growth and financing required in order to achi eve the growth targets;  (iii) preparation of 
investment programmes to promote the sector's deve lopment;  and (iv) the drafting and signature of a 
pact in the course of a round table with technical a nd financial partners.  Trade, notably international 
trade, was not at the forefront of these considerations. 
149. With regard to international trade, ECOW AS negotiates EPAs with the European Union 
(Chapter II(4)), convinced of the need to give domestic industries in member countries greater 
protection.  Accordingly, in January 2008, the Heads of State of ECOWAS member countries decided to introduce a "fifth" MFN tariff band, at a rate of 35 per cent.  This rate is to apply to a list of 
                                                      
140 Viewed at:  http://www.comm .ecowas.int/dept/d/d1/fr/documen ts/1-Politiques%20_agricoles/ 
ECOWAP/Decision_adoption_politique2005.pdf. 
141 Online information from ECOWAS.  Viewed at:  http://www.ecowas.int/. WT/TPR/S/266 Trade Policy Review 
Page 46 
  
  "sensitive" goods, consisting mainly of domestic agri-food products.  In March 2012, negotiations 
were still under way to define the goo ds to be included in this list. 
(ii) Agricultural policies within WAEMU 
150. Efforts are continuing within WAEMU for e ffective coordination of agricultural policy 
objectives and instruments and to facilitate trade in agricultural products.  WAEMU has laid particular 
emphasis on the link between combating poverty and de veloping trade, and is striving to introduce 
measures to eliminate the many regulatory barriers (various charges, rules of origin, standards, 
approvals, restrictions on cross-border transhumance), as well as informal obstacles (illegal road blocks, cutting off roads, etc.) to the free intra- community movement of agricultural products.  These 
obstacles indeed limit the development of regional ma rkets for such products  and hence opportunities 
to increase income. 
151. The principal WAEMU legislation for agricultu re, including livestock-raising, fishing and 
forestry, dates from 2001
142:  the Union Agricultural Policy (PAU) gives a leading ro le to deepening 
the agricultural common market and integrating the region's agriculture into the regional and global 
markets.  The PAU's objective is to make a sustai nable contribution to meeting the population's food 
needs, to its economic and social de velopment and to reducing poverty. 
152. The PAU had been awaiting its principal financ ing tool since 2006:  the Regional Agricultural 
Development Fund (FRDA), intended to  finance regional upgrading projects.143  The FRDA has been 
operating since 2011, with a forward budget of over CF AF 11 billion (€16.7 million).  Infrastructure 
(storage, cattle markets, abattoirs) and animal  health (Newcastle diseas e and contagious bovine 
pleuro-pneumonia (CBPP)) have b een the first beneficiaries. 
153. In 2007, the WAEMU Commission identified five priority subsectors:  rice, livestock and 
meat, poultry, maize and cotton.  A master plan to raise the competitiveness of these subsectors was 
adopted by the WAEMU Council of Ministers in 2007.144  In order to make this master plan 
operational and ensure that it is implemente d under the best possible conditions, the WAEMU 
Commission conducted two studies which resulted in  the preparation of management models, 
although these have not yet been implemented. 
154. With respect to international trade, the P AU provides for a coordination, information and 
decision-making support body for the international trade negotiations on agriculture.  WAEMU members have already worked out a number of joint negotiating positions on agriculture at 
various WTO ministerial conferences.
145  With regard to tariff protection, local products are generally 
protected from competition from imports by the highest CET rate, i.e. 20 per cent, plus other the taxes 
levied by customs, which add 2.5 percentage points to the CET (Chapter III(2)).  MFN imports146 may 
                                                      
142 Additional Act No. 03/2001 adopting the WAEMU agricultural policy.  Viewed at:  http://www. 
uemoa.int/actes/2001/acte_additionnel_03_2001.htm.  See also Decision No. 05/99/CM/UEMOA adopting the 
special regional programme fo r food security in WAEMU me mber States (PSRSA/WAEMU). 
143 Additional Act No. 03/2006.  The criteria for inte rvention, organization and operation of the FRDA 
are determined in Regulation No. 06/2006/CM/UEMOA. 
144 See Regulation No. 12/2007/CM/UEMOA on the creation and operating procedures of the regional 
consultative committee for the agricultural subsectors within WAEMU;  and Regulation 
No. 06/2007/CM/UEMOA adopting the master plan for priority agricultural subsectors within the WAEMU area. 
145 Online information from WAEMU.  Viewed at:  http://www.uemoa.int. 
146 Fish and fish-based products are ex cluded from the scope of the TCI. Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
 Page 47 
 
 
  be subject to a special import tax (TCI) of 10 per cent, which is temporary and applied at the national 
level (Chapter III(2)) and, in practice, is generally applied to agricultural imports.147 
155. Among members of WAEMU (and ECOWAS), in principle local agricultural products have 
entered completely free of duties and taxes since July 1996 (Chapter III(2)).148  According to a 
number of observers, however, the situation on the ground is different and practical application of this 
legislative framework remains a challenge.  One of the main barriers is the questioning of community 
origin of goods by customs officials at borde r posts.  This is compounded by illegal quantitative 
restrictions, unwarranted controls, long and repe titive formalities at borders, etc.  To remedy these 
constraints, WAEMU members are gradually impl ementing trade facilitation programmes, including 
for road transport and transit, together with a Single Window and juxtaposed border control posts 
(on the borders of two member States), grouping all the police and customs services. 
(iii) Reform of property law and foreign direct investment 
156. Aware that land is capital for agriculture and th at security of land tenure to a large extent 
conditions access to financing for agricultural activ ities, countries in the region have, to varying 
degrees, undertaken to reform customary law and the provisional concession systems that are still 
typical of a large number of legislative frameworks in the region.  This pr ocess is only in the early 
stages, however, and lacks financing.  Making la nd tenure more secure and using it as collateral 
would nevertheless help many farms to obtain fina ncing, whereas the absence of title deeds currently 
limits access to financing. 
157. With financing from the World Bank and techni cal support from the Rural Hub, in 2005 the 
Commission carried out a study on rural land tenure, updating it in 2009.  It plans to set up a regional 
monitoring centre for rural land tenure, with support from the AFD. 
(iv) Coffee and cocoa 
158. Côte d'Ivoire and Togo belong to the Inte rnational Coffee Organization (ICO), which 
constitutes a forum for exchange of views, consulta tion, statistical and analytical monitoring, for 
exporting and importing countries which account for 97  per cent of production and over 80 per cent of 
global consumption of coffee.149  The latest International Coffee Agreement dates from 2007.  
Côte d'Ivoire and Togo also belong to the Intern ational Cocoa Organization (ICCO), established in 
London in 1973.  The 2001 International Cocoa Ag reement has recently been replaced by the 2010 
International Cocoa Agreement, pub lished under the auspices of UNCTAD.150  According to the 
ICCO, the new Agreement, which will come into fo rce in October 2012, will improve the procedures 
for developing, approving and following up project s and will give the Consultative Board on the 
World Cocoa Economy a greater role to play, while  at the same time improving its market survey 
functions. 
                                                      
147 Regulation No. 6/99/CM/UEMOA of 17 September 1999.  The TCI appears to be currently imposed 
on imports of bovine meat;  poultry meat and edible offal of HS No. 01.05;  condensed milk;  potatoes;  onions;  bananas;  maize;  rice;  sorghum;  millet;  wheat flour;  unrefined vegetable oils;  refined vegetable oils;  sugar;  
tomato concentrate;  cigarettes and cigarillos;  and fruit juice. 
148 Online information from WAEMU.  Viewed at:  http://www.uemoa.int/uemoa/historique.htm. 
149 Viewed at:  http://eur-lex.europa.eu/LexUriS erv/LexUriServ.do?uri=OJ:L:2008:186.0013:0029: 
EN:PDF;  and http://www.ico.org/. 
150 Viewed at:  http://www.icco.org/pdf/agree10english.pdf. WT/TPR/S/266 Trade Policy Review 
Page 48 
  
  159. The trade measures applied to trade in coffee a nd cocoa by Côte d'Ivoire and Togo are set out 
in the Annexes because they are specific to each country.  Overall, the comparison shows that 
producer prices are much higher in Togo than in Cô te d'Ivoire (Table IV.1 ).  Between 2000 and 2010, 
there was a striking increase in cocoa production in  Togo, whereas coffee production has only shown 
a marked increase since 2008. 
Table IV.1 
Indicators for coffee and cocoa production and trade, 1990, 1995, 2000, 2005 and 2008-2010 
 1990 1995 2000 2005 2008 2009 2010
Cocoa   
Côte d'Ivoire    
Production (tonnes) 807,501 1,120,000 1,401,100 1,360,000 1,382,440 1,223,150 1,242,300
Share of total production (%)  31.9 37.4 41.5 33.9 32.7 29.5 29.4
Value of exports (€ thousands) 563,951 812,654 914,714 1,187,413 1,202,040 1,861,127 1,880,150
Producer price (CFAF/kg) .. 320 313 329 355 401 ..
Togo   
Production (tonnes) 6,814 6,000 6,600 53,000 111,000 105,000 101,500
Share of total production (%) 0.3 0.2 0.2 1.3 2.6 2.5 2.4
Value of exports (€ thousands) 11,924 4,583 5,061 16,206 151,787 204,675 
Producer price (CFAF/kg) .. 550 385 1,112 1,323 1,340 ..
Coffee   
Côte d'Ivoire   
Production (tonnes) 285,164 194,968 380,000 230,000 173,118 142,945 100,000
Share of total production (%) 4.7 3.5 5.0 3.1 2.1 1.7 1.2
Value of exports (€ thousands) 187,784 259,430 264,068 55,840 90,789 96,323 128,774
Producer price (CFAF/kg) .. 700 318 250 518 592 ..
Togo   
Production (tonnes) 12,800 12,080 15,200 7,200 8,280 12,240 15,000
Share of total production (%) 0.2 0.2 0.2 0.1 0.1 0.1 0.2
Value of exports (€ thousands) 13,985 15,952 12,440 3,464 16,450 3,770 4,069
Producer price (CFAF/kg) .. 650 350 255 246 249 ..
.. Not available. 
Source : FAOStat (date accessed:  January 2012). 
(v) Cotton 
160. There has been a sharp decline in cotton produc tion in Côte d'Ivoire and Togo over the past 
decade (Table IV.2).  In Côte d'Ivoire, the hi ghest levels of production were recorded in 1999 
(177,000 tonnes) and in 2002 (172,000 tonnes).  Production fell in 2006.  In Togo, there was a virtually constant increase in cotton produc tion between 1990 (41, 000 tonnes) and 2004 
(72,000 tonnes), before it collapsed from 2005 onwards (27,000 tonnes) up to 2009, since when it has 
recovered.  The national trade measu res taken in this sector are described in the respective Annexes. Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
 Page 49 
 
 
  Table IV.2 
Indicators for production of cotton lint, 1990, 1995, 2000, 2005 and 2007-2010 
 1995 2000 2005 2007 2008 2009 2010 
Côte d'Ivoire    
Production (tonnes) 92,757 122,518 116,530 52,415 53,145 76,110 96,475
Share of total production (%)  0.47 0.96 0.57 0.25 0.22 0.25 0.34
Value of exports (€ thousands)  105,775 160,129 112,517 71,414 54,643 48,767 94,965
Producer price (CFAF/kg)  364 210 140 150 185 205 ..
Guinea-Bissau   
Production (tonnes) 1,000 1,086 1,947 2,000 1,653 1,752 1,500
Share of total production (%)  0.01 0.01 0.01 0.01 0.01 0.01 0.01
Value of exports (€ thousands)  986 1,299 191 174 162 171 ..
Producer price (CFAF/kg)  .. .. .. .. .. .. ..
Togo   
Production (tonnes) 23,593 48,740 27,127 19,947 13,137 11,634 17,640
Share of total production (%)  0.21 0.26 0.12 0.09 0.06 0.06 0.05
Value of exports (€ thousands)  68,971 26,022 21,496 18,301 15,088 15,910 13,544
Producer price (CFAF/kg)  170 200 150 60 160 175 185
.. Not available. 
Source : FAOStat (date accessed:  January 2012);  Interc oton and Nouvelle société cotonnière du Togo. 
161. As mentioned above, since 2007 cotton has been one of the five priority subsectors of 
WAEMU's PAU.  A master plan to improve the competitiveness of these s ubsectors was adopted by 
the WAEMU Council of Ministers in 2007.  Globa l cotton prices have tended to fall over the 
past 15 years, with sharp variations during the pe riod 2010-2011 (Chart IV.1).  Fluctuations in cotton 
prices are, in general, determined by supply an d demand on the market.  Other factors which 
contribute to a lesser extent are competition from synthetic fibres, rising world output of cotton, 
production or export subsidies by certain countries  when prices fall (see below), and decreasing 
production costs in several countries thanks to the use of genetically modified seeds.  The 
three countries' cotton lint export earnings also depe nd on euro/US dollar exchange rate trends as the 
CFA franc is pegged to the euro and trading in  cotton is essentially in United States dollars. 
162. As mentioned when their trade policies were  reviewed in 2010, three WAEMU members, 
namely Benin, Burkina Faso and Mali (which, togeth er with Chad, compose the C-4), consider that 
the support given to cotton producers by some WT O Members creates distortions in international 
markets.  Confronted with this state of affairs, in 2003 these four countries adopted a common 
position under the Sectoral Initiative in Favour of Cotton.151  They primarily request WTO Members 
that use domestic production support measures and expor t subsidies for cotton to remove them and to 
give duty- and quota-free access for cotton exports fr om least developed countries (LDCs) as of the 
start of the implementation period.  In December  2011, the Ministers responsible for trade in 
the C-4 countries once again appealed to WTO Memb ers to make practical and tangible progress on 
the cotton issue. 
 
  
                                                      
151 WTO document TN/AG/GEN/4 of 16 May 2003. WT/TPR/S/266 Trade Policy Review 
Page 50 
  
  02004006008001,0001,200
1990
1991
199219931994
1995
199619971998
1999
20002001
2002
200320042005
2006
200720082009
2010
2011Chart IV.1
Global cotton pricesa, January 1990 - October 2011
a
Source :"A" index.  For details of the estimate of this index see the website of Cotlook, Ltd. 
National Cotton Council of America.  Viewed at:  http://www.cotton.org/econ/prices/monthly.cfm. (December 2011).CFAF/lb
 
 
(vi) Cashew nuts 
163. All three countries produce cashew nuts (Table IV.3 ).  While this crop is the only agricultural 
export of Guinea-Bissau, Côte d'Ivoire is one of the leading global exporters (after Viet Nam, India, 
Nigeria and Brazil).  The national trade measures concerning this sector are described in the 
respective Annexes for the two countries.  Producer prices are shown in Table IV.3. 
Table IV.3 
Principal indicators for production of cashew nuts, 1990, 1995, 2000 and 2005-2010  
 1990 1995 2000 2005 2006 2007 2008 2009 2010a 
Côte d'Ivoire    
Production (tonnes) 6,500 39,400 63,380 185,000 235,000 280,000 330,000 350,000 370,000
Share of total production (%) 0.9 3.5 3.3 5.8 6.7 7.6 8.4 10.2 10.3
Value of exports (€ thousands) 3,162 14,477 45,101 79,475 72,579 74,288 117,150 122,156 234,539
Producer price (CFAF/kg) .. 190 350 177 175 100 95 80 ..
Guinea-Bissau    
Production (tonnes) 30,000 29,007 72,725 89,000 95,000 98,000 81,000 64,653 91,100
Share of total production (%) 4.1 2.6 3.7 2.8 2.7 2.7 2.1 1.9 2.5
Value of exports (€ thousands) 9,113 15,191 53,053 69,072 35,207 39,891 64,650 72,393 ..
Producer price (CFAF/kg) .. .. 300 250 100 150 300 186 273
Togo    
Production (tonnes) 587 750 320 616 700 650 700 559 790
Share of total production (%) 0.08 0.07 0.02 0.02 0.02 0.02 0.02 0.02 0.02
Value of exports (€ thousands) 186 115 0 14 506 11 10 17 235
.. Not available. 
a Export value (2010);  Côte d'Ivoire - Comtrade.  Togo - Government data. 
Source : FAOStat (date accessed:  January 2012). Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
 Page 51 
 
 
  (vii) Forestry products 
164. WAEMU currently has no common regulations for forestry products.  Nevertheless, in 2008 a 
common policy to improve the environment was adopt ed (Chapter III(3)).  Of the three countries, 
only Côte d'Ivoire has an internationally activ e timber industry (Annex on Côte d'Ivoire). 
(viii) Livestock products 
165. There is little production of animals in the thr ee countries and, moreover, there has been no 
notable increase since 2005 (Table IV.4).  In the th ree countries, the authorities have recognized that 
the animal production subsectors have been greatl y neglected over the past decade in favour of 
commercial crops.  The per capita production of bovin e animal products (meat, milk) is much higher 
in Guinea-Bissau than in the two other countries. 
Table IV.4 
Animal production, 2005-2010 
(Tonnes) 
 2005 2006 2007 2008 2009 2010 Per capita 
production 
(2009, kg)
Côte d'Ivoire   
Bovine meat 29,612 31,145 28,928 30,678 33,558 35,000 1.8
Poultry meat 22,521 22,346 22,576 22,786 23,388 24,000 1.2
Eggs in the shell (millions) 580 560 500 608 600 640 32.4a
Cow milk, whole, fresh 29,265 29,850 26,473 30,447 31,148 32,000 1.6
Meat of goats and sheep 8,602 8,768 6,436 9,633 9,312 11,519 0.6
Guinea-Bissau   
Bovine meat 5,247 5,346 5,445 6,652 6,149 6,353 4.2
Poultry meat 1,477 1,540 1,582 1,593 1,638 1,638 1.1
Eggs in the shell (millions) 23.5 25 26 27 28 28 18.5a
Cow milk, whole, fresh 14,450 14,960 15,615 16,303 16,867 17,340 11.4
Meat of goats and sheep 1,716 1,827 1,966 2,097 2,207 2,338 1.5
Togo   
Bovine meat 8,200 8,325 8,531 8,531 8,531 8,531 1.4
Poultry meat 17,600 19,040 20,560 20,136 25,976 28,400 4.7
Eggs in the shell (millions) 160 145 161 174 185 185 30.7a
Cow milk, whole, fresh 9,023 9,293 9,585 9,900 10,206 10,485 1.7
Meat of goats and sheep 7,787 7,942 8,062 8,204 8,339 8,339 1.4
a Number of eggs. 
Source : FAOStat (date accessed:  April 2012). 
166. All three countries import livestock and animal  products, particularly from Burkina Faso, 
Mali, and other WAEMU Sahel countries.  The tradi tional livestock-raising methods that still exist in 
the Sahel countries are largely based on transh umance, including transhumance across national 
borders, which is significantly impaired by the a busive taxation at the Union's internal borders.  
This is an encouragement to informal trade a nd makes it difficult to impose health controls.  
The Confederation of National Livestoc k/Meat Federations of WAEMU member WT/TPR/S/266 Trade Policy Review 
Page 52 
  
  countries (COFENAVI) is working to remove these obs tacles, with the technical and financial support 
of the Agribusiness and Trade Promotion (ATP) subregional programme.152 
167. The Commission has introduced programmes to improve animal production in its member 
States, including harmonization of the legislation on veterinary pharmaceuticals.  The texts adopted 
by the Council of Ministers include Directive No. 7/2006/CM/UEMOA, which provides for the 
following:  control of the import and movement of veterinary medicines within the Union;  their 
marketing;  and control of the criteria for openi ng up and operating facilities for the manufacture, 
possession for commercial purposes, import and reta il and wholesale distribution of veterinary 
medicines.  This Directive is not yet effectively applied by all States. 
(2) FISHERIES PRODUCTS  
(i) Overview 
168. Table IV.5 provides some statistics on the fi sheries products sector in Côte d'Ivoire, 
Guinea-Bissau and Togo.  In general, the small-scal e or industrial fishing fleets in the three countries 
receive little or no support from their governments.  Th e trade in fisheries products is described in the 
respective Annexes. 
Table IV.5 
Indicators for the fisheries s ector, WAEMU coastal countries 
Indicator Year Benin Côte d'Ivoire Guinea-Bissau Senegal Togo 
EEZ (km2) 33,221 176,254 123,725 158,861 12,045 
Length of coastline (km)  120 515 280  531 60 
Catches of fish, crustaceans, cephalopods 
(thousands of tonnes) 2001 0.3 80 12 431 23 
2005 0.4 43 18 422 28 
2009 0.4 48 12 459 27 
2010 .. .. .. .. .. 
Imports (€ millions) 2009 20.0 254.5 1.1 0.8 7 
Exports (€ millions) 2009  0.1 119.2 2.2 169.9 4 
Per capita consumption of fisheries products 
(kg/inh/year) 2007 7.8 12.3 1.2 24.3 7.0 
.. Not available.  
Source:  FAOStat, viewed at:  http://ftp.fao .org/FI/STAT/summary/default.htm;  and information provided by the authorities 
of Côte d'Ivoire, Guinea-Bissau and Togo. 
169. With the exception of the fish going to tuna-processing factories in Côte d'Ivoire, most of the 
catches from West African waters are offloaded in  Europe, either from European vessels returning 
from their fishing voyages or from cargo ships that have transhipped the catch from vessels that stay 
in the zone.  This is above all a reflection of th e more profitable prices on European markets and the 
vertical integration of the production process, which involves fishing by European vessels and packaging and processing in factories in southern  Europe.  The profit lost when selling fishing 
licences allowing offloading and/or processing of catches abroad is today a concern for the national 
authorities. 
                                                      
152 ATP is a project financed by the United States Government through USAID;  its objective is to 
increase the volume and value of intra-regional tr ade in agricultural products in West Africa. Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
 Page 53 
 
 
  170. Non-conformity with the European Union's health  regulations is one of the main constraints 
on exports.  Since October 2008, around a dozen Iv orian processing factories have appeared on the 
list of facilities authorized to market their products on EU markets.153  In the case of Togo, since 
December 2009 the list has only included one factory processing rock lobster.154  F or  t he  m om e nt ,  
Guinea-Bissau has no access to th e European Union market for its fisheries products. 
171. Fisheries and aquaculture occupy a strategi c place in the economy of WAEMU member 
countries as regards both revenue and food security.155  There is a major risk of over-fishing (legal or 
illegal) in the region's fisheries and this constitut es a threat to both food security and the balance of 
the marine ecology.  Cod fishing in Canada in  the early 1990s provided a prime example of the 
devastating and very long-term impact of over-fishin g and how difficult it is to estimate.  Observers 
have therefore recommended an overall change in th e perception of the marine environment if these 
countries want to continue benefiting from their fisheries resour ces in the future.156 
(ii) Community measures 
172. In 2007, WAEMU members adopted a programme for the development of fishing and 
aquaculture (Table IV.6), whose aim is to harmoni ze policies and legislation;  evaluate fisheries 
stocks within WAEMU;  collect statistical data and create a regional database;  define a regional 
strategy for negotiating fisheries agreements a nd the regulation of licensing conditions for Union 
member States and for non-WAEMU countries;  a nd support for fisheries monitoring, control and 
surveillance services in the five coastal countries, together with development of intra-community 
trade in such products.157 
                                                      
153 Online information from the European Union.  Viewed at:  https://webgate.ec.europa.eu/sanco/ 
traces/output/listsPerCountry_en.htm#. 
154 Ibid. 
155 An assessment of agricultural information needs in African, Caribbean and Pacific (ACP) States, 
West Africa, case study:  Guinea-Bissau, Final Report, prepared by Maria José Moura Araújo on behalf of the Technical Centre for Agricultural an d Rural Cooperation (CTA), Project No. 4-7-41-207-5/f, 27/07/2006.  
Viewed at:  http://www.anancy.net/d ocuments/file_en/Rapport_Final_Guinee-Bissau_15.12.pdf.  See also:  
http://www.ec0d.org/ataoecd/38/51/41642482.pdf. 
156 "Accords de pêche et libéralisa tion du commerce international:  Le cas de la Guinée-Bissau ", 
Pierre Failler, Balde Bjibril, Hugo Vieira, Virginia Pires Correia, Victorino Nahada.  See also the Centre for the 
Economics and Management of Aquatic Resources (CEMARE), Department of Economics, University of Portsmouth;  and the Centre for Applied Fisheries Re search (CIPA), Bissau, Guin ea-Bissau.  Viewed at:  
http://www.accordsdepeche.com/fich iers/docs/ bibli_08/738.pdf. 
157 http://www.uemoa.int/Documen ts/Actes/Annexe_Reglement05 _plan_concerte_peches.pdf. WT/TPR/S/266 Trade Policy Review 
Page 54 
  
  Table IV.6 
WAEMU laws and regulations on trade in fisheries products 
Legislation Subject Website  
Regulation No. 05/2007/CM/UEMOA Agreed manage ment plan for fishing and aquaculture 
within WAEMU - action programme http://www.uemoa.int/Documents/
Actes/Annexe_Reglement05_ 
plan_concerte_peches.pdf 
Regulation No. 04/2007/CM/UEM OA Regional framework for consultation on the 
harmonization of policies a nd legislation of WAEMU 
member States on fishing and aquaculture http://www.uemoa.int/Documents/
Actes/Reglement_04_portant_crea
tion_comite_harmonisation_politi
ques_et_legislations.pdf 
Draft Regulations on the common regime 
for sustainable management of fisheries resources in WAEMU member States General fisheries regulati ons, including:  introduction 
of a suitable framework for the sustainable exploitation 
and conservation of fisheries resources;  regulation of 
access to fisheries resources;  regulation of aquaculture 
activities;  development of fisheries products (health regulations, import, export of fisheries products);  
introduction of a regional cooperation scheme for 
scientific research and collection of statistical data on 
fishing;  restoration of degraded ecosystems Being adopted 
Draft Decision creating a regional 
consultative committee for negotiation of 
fisheries agreements Negotiation of fisheries agreements and management 
of shared fisheries resources.  Establishment of a 
regional strategy for consu ltation and coordination of 
negotiations on fisheries agreements and contribution 
to the development of the fi sheries sector in the Union 
Introduction of a regional structure to provide support 
for international and regiona l negotiations on fisheries 
agreements, composed of representatives of member 
States, the WAEMU Commission, the private sector and civil society Being adopted 
Draft Regulations on creation of a common 
regime for fisheries control applicable within WAEMU member States Establishment of a common regime for monitoring, 
control and surveillance of fisheries activities within 
WAEMU in order to ensure sustainable exploitation of 
fisheries resources 
Monitoring, control and surv eillance of the territorial 
waters of member States Being adopted 
Source : WTO Secretariat, on the basis of information from the WAEMU Commission. 
173. Because of the long unbroken line of the West African coast, on the one hand, and the need 
for information on the status of fisheries resources in the region, on the other, this Programme also 
covers non-members of WAEMU (Mauritania, Gamb ia, Guinea and Ghana).  Vessels from the Dakar 
Thiaroye Centre for Oceanographic Research (CRODT ) and the National Centre for Fisheries Science 
at Boussoura (CNHSB) in Conakry have been selected to evaluate fisheries stocks. 
174. A website giving statistical data on small-scale maritime and coastal fishing has been set up 
and can be viewed at:  STATPECHE-UEMOA.org.  It  will receive statistical data on fisheries from 
member States.  A list of indicators and a strate gy for framework surveys to be conducted under the 
Programme have been drawn up and adopted. 
175. MFN customs duty on fish is high despite the objective of supporting the local fish 
preparation and conservation industry.  There are cu stoms duties on the fresh or frozen fish used to 
produce canned fish (and also to feed the population), which are taxed at a rate of 10 per cent, to 
which other duties and taxes must be added (2.5 per cent).  In all, the import duty collected on imports 
of frozen fish in Togo in 2009, for example, amounted to 30.8 per cent of the c.i.f. value. 
176. The maximum nominal tariff protection applies to the production of canned fish and fish 
fillets, that is, 20 per cent, plus the 1 per cent statistical fee (RS) and the 1 per cent community 
solidarity levy (PCS).  There is a fisheries free-zone regime in Cô te d'Ivoire for exporting firms. Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
 Page 55 
 
 
  (3) MINING AND ENERGY  
177. Over the past decade, several large-scale ener gy and mining projects have been launched in 
West Africa, on the one hand to take advantage of the wealth of its subsoil, and on the other to 
address the current energy crisis in several countries  in the region that is hampering their economic 
development.  WAEMU member States  in particular have envisaged a number of regional solutions to 
overcome the energy crisis, set out in a Regiona l Sustainable Energy Initiative (IRED) published 
in 2008 (Table IV.7).  The programme defined fo r implementing the IRED comprises three successive 
phases:  (i) to make energy available over the period 2010-2012;  (ii) to make energy competitive in the WAEMU area over the period 2013-2020;  and l astly (iii) to provide a sustainable supply of 
energy over the period 2021-2030. 
Table IV.7 
WAEMU Decisions relating to the energy sector 
Legislation/website 
Directive No. 06/2001/CM/UEMOA on the harmonization of  taxation of petroleum products within WAEMU 
Decision No. 06/2004/COM/UEMOA foregoing objections to the laws es tablishing the single harmonized legal and tax regime applica ble 
in Benin and Togo in relation to the implemen tation of the West African Gas Pipeline project 
Decision No. 002/2005/COM/UEMOA providing negative clearance for the ag reements creating joint ventures in the context of the 
realization and exploitation of the West African Gas Pipeline a nd the sale of natural gas on the markets of Benin and Togo 
Decision No. 06/2009/CM/UEMOA adopting the WAEMU "Regi onal Sustainable Energy Initiative" (IRED) Strategy 
Annex to Decision No. 06/2009/CM/UEMOA adopting the WAEMU "R egional Sustainable Energy Initiative" (IRED) Strategy 
Decision No. 07/2009/CM/UEMOA on the implem enting procedures for the WAEMU "Reg ional Sustainable Energy Initiative" 
(IRED) Strategy 
Decision No. 08/2009/CM/UEMOA creating the Energy Development Fund (FDE) 
Source: Online information from WAEMU, Les Décisions de l'UEMOA .  Viewed at:  http ://www.uemoa.int/actes/ 
index_dec.HTM. 
178. In addition, Côte d'Ivoire and Togo are candida tes for the Extractive Industries Transparency 
Initiative (EITI), but not Guinea-Bissau.158 
(i) Petroleum and gas products, and coal 
179. Most Western African countries are net importers of petroleum products.  Only Côte d'Ivoire 
has surpluses.159  The countries of West Africa have therefor e suffered from the steep rise in oil prices 
(Chart IV.2).  The regulations in effect in Côte d'Ivoire, Guinea-Bissau and Togo are described in the 
respective Annexes. 
 
 
 
                                                      
158 Online information from EITI.  Viewed at:  http://eiti.org/fr. 
159 According to the Government of Niger, the sub-surface contains the equivalent of 320 million 
barrels of oil and 10 billion m3 of gas (WTO, 2009). WT/TPR/S/266 Trade Policy Review 
Page 56 
  
  0.00.51.01.52.02.53.03.54.0
2002200320042005200620072008
20022003200420052007200820092010
200220032004200520062007200820092010
20032004200520062007200820092010
20022003200420052006200720082010
200220032004200520062007200820092010
200220032004200520062007200820092010
200220032004200520062007200820092010Benin Burkina Faso Côte d'Ivoire Mali Niger Senegal TogoUS$ billion Chart IV.2
Petroleum tradeain WAEMU countries, 2002-2010
Imports
Exports
Guinea-Bissau
HS 2709 and 2710 .
Benin:  Estimates for the year 2007 and 2008.
UNSD, Comtrade. database , and data provided by the authorities.a
Note:
Source :  
 
180. The West African Gas Pipeline, begun in 2000, is now operational;  it should significantly 
increase the supply of natural gas to Benin, Ghan a, and Togo, linking Lagos (Nigeria) to Takoradi 
(Ghana), with branches to Cotonou (Benin), Lomé (T ogo) and Tema (Ghana).  This gas pipeline is for 
the most part under the sea offshore and has potential capacity of 450 million m 3, although current 
flow is said to be insufficient to supply all the c ountries.  In March 2012, Ghana was the only country 
supplied.  The pipeline is operated by a cons ortium of international private companies and 
State-owned enterprises:  the Nigerian National Petr oleum Corporation (25 per cent);  the Volta River 
Authority (16 per cent);  the Benin Gas Company (2 per cent);  and the Togolese Gas Company (2 per cent). 
181. As regards the taxation of imports, MFN cust oms duty of 10 per cent is levied on white 
products (petrol, gas oil) and 5 per cent on black products (diesel, fuel oil).  The average tariff on 
crude oil and natural gas is 3.8 per cent, and that  on refined products is 7.4 per cent, compared to 
12.1 per cent on average in the manufacturing sector (C hart III.1).  In addition to the CET and VAT, a 
non-ad valorem  tax is levied on petroleum products (Chapter III(2));  the WAEMU member States are 
free to fix the levels, but are required progressively  to narrow the gap between individual products.  
WAEMU's goal remains to harmonize prices at the pump, ensure coherence among the various 
domestic taxation systems for petroleum products, a nd eliminate price distortions resulting from the 
different taxes on each product within the Union countries and among different products within each 
country. Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
 Page 57 
 
 
  182. By 31 December 2007, the excise gap between gas oil and regular petrol should have been 
eliminated;  for other petroleum products, the ga p should not be more than CFAF 100.  Direct 
subsidies and cross-subsidies for the consumption of  petroleum products should have been eliminated 
within a period of five years, ending on 31 December 2008.160  This provision does not, however, 
concern direct subsidies through enterprises "when they do not distort free competition".161  
In practice, the taxation of petroleum products in the three countries concerned does not comply with 
the community provisions.  Discussions are still under way. 
(ii) Other mining products 
183. The community Mining Code (CMC), adopted by WAEMU on 23 December 2003, was 
designed to serve as a common framework for the dr afting of member countries' mining legislation.162  
It governs all operations relating to prospection, e xploration, exploitation, storage, circulation, 
treatment, transport, possession, processing and marketing of mineral substances throughout the 
territory of the Union, with the exception of liqui d or gaseous hydrocarbons.  This Code has been 
described in previous TPRs of WAEMU member States.163  Investors may cite the CMC in the courts. 
184. According to the Commission, Togo and Guinea-Bissau have revised their national Codes to 
bring them into line with the CMC and their regimes ar e now consistent with the latter.  Côte d'Ivoire 
is currently revising its national Code. 
185. The CMC guarantees, inter alia , the freedom to import goods, materials, machinery, 
equipment, spare parts and consumables subject to compliance with the WAEMU Customs Code.  
Capital goods imported for the purpose of explor ation benefit from the temporary admission 
procedure throughout the period of validity of the mining permit at the exploration stage.  
The materials, spare parts and fuel and lubricants  needed for the operation of the capital goods used 
for exploration work are fully exempt from custom s duties and charges, with the exception of the PCS 
and the RS. 
186. The simple average of WAEMU CET on mining sector products is 5 per cent, with rates 
ranging from zero to 10 per cent (common report, Table III.2).  For example, gold powder is subject 
to a customs duty of 5 per cent, while semi -worked gold is at a rate of 10 per cent. 
(iii) Electricity 
187. Over the past decade, public and private i nvestment in the electricity sector in the 
West African region has been inadequate to meet growing demand, and the WAEMU countries, 
including Côte d'Ivoire, Guinea-Bissau and Togo,  are currently in the midst of an unprecedented 
crisis:  in some cases, the accumulated periods of load-shedding sometimes exceed 12 hours a day. 
188. The IRED emergency programme  (see above) is built around three basic components:  a 
programme to expand the supply of electricity (the rmal generation and interconnection of the grid), 
which has financed an emergency project in each member country for a total amount of around CFAF 177 billion (€270 million);  a regional energy saving programme to enable WAEMU to 
                                                      
160 Directive No. 01/2007/CM/ UEMOA of 6 April 2007. 
161 Article 12 of Directive No. 6/2001/CM/UEMOA. 
162 Regulation No. 18/2003/CM/UEM OA of 23 December 2003.  Vi ewed at:  http://www.uemoa.int/ 
actes/2003/CM22_12_03/reglement_18_2003_CM_UEMOA.htm.  The Mining Code does not cover quarrying 
activities. 
163 See, for example, WTO (2010). WT/TPR/S/266 Trade Policy Review 
Page 58 
  
  undertake energy efficiency activities in government departments, households and industry, including 
the dissemination of low energy consumption bulbs;  and better governance in the electricity sector in 
terms of the quality of management of nationa l electricity companies and of regulation. 
189. Broadly speaking, the national electricity market s are too small to attract private investment 
so the interconnection of electricity among West African countries is essential.  The ECOWAS 
West African Power Pool (WAPP) aims to interconnect the West African countries.164  Among recent 
developments, the BOAD has partly financed a pr oject to interconnect the electricity grids of 
Côte d'Ivoire and Mali, which was to start operating in 2011.  So far, the following interconnections 
have not yet been completed:  Senegal-Guinea-Bi ssau;  Burkina Faso-Benin ;  Burkina Faso-Togo;  
and Burkina Faso-Mali (project under way).  The other electrification projects that have started are the 
following: 
- Benin:  construction of a 161 kV elect ricity interconnection Bembéréké-Kandi- 
Malanville; 
 
- Burkina Faso:  building production capacity  in the Komsilga power station by 20 MW; 
 
- Côte d'Ivoire:  implementation of the em ergency phase of the programme to boost the 
electricity sector; 
 
- Guinea-Bissau:  building of a 15 MW diesel thermal power station at BOR (Prabis) 
and rehabilitation of five (05) DEU TZ diesel generators of 1 MVA each; 
 
- Mali:  building of a national dispatchi ng centre in Bamako and doubling capacity at 
the Sotuba hydroelectric power station; 
 
- Niger:  raising production capacity at the Goudel power station by 20 MW; 
 
- Senegal:  construction of a 225 kV Senelec loop, and a 40 MW thermal power station; 
 
- Togo:  building of a 161 kV line linking the cities of Lomé and Atakpamé, and 33 kV 
and 20 kV medium voltage lines and low voltage  lines to connect larger centres to the 
national electricity grid. 
 
(4) MANUFACTURING SECTOR  
190. The number of industrial enterprises in WA EMU is small, with about 2,500 enterprises 
located mainly in Côte d'Ivoire and Senegal.  According to UNIDO165, during the decade, 
Côte d'Ivoire's industrial fabric declined sharply,  even though it remains one of the most important in 
Africa.  Per capita manufacturing value added has declined in particular, together with the 
manufacturing sector's share of GDP, indicating that th e sector has been more severely affected than 
others by the crisis.  Togo and Guinea-Bissau each have manufacturing sectors that are little 
developed, with value added of some US$10-15 per capita at constant prices and per year 
(Chart IV.3). 
 
 
                                                      
164 Online information from WAPP.  Viewed at:  http://www.ecowapp.org/english/english_home.html. 
165 UNIDO (2009). Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
 Page 59 
 
 
   
020406080100120140
2000 2005 2009 2000 2005 2009 2000 2005 2009 2000 2005 2009
Afrique Côte d'Ivoire Guinée-Bissau TogoChart IV.3
Per capita manufacturing value added at 2000 constant prices (US$)
a UNIDA estimates.
Source : UNIDO.a aa a
Africa Côte d'Ivoire Guinea‐Bissau Togo
 
 
191. Every WAEMU country has numerous small micro- enterprises that generally operate in the 
informal sector and provide jobs for a large part of the population.  Development of West Africa's 
manufacturing sector is therefore key to reducing pove rty, but it generally occurs in an environment 
that is hampered by lack of regular access to affordable energy, and also by high costs and 
deficiencies in the water, (micro-) finance and tran sport infrastructures.  As users of infrastructure 
services, enterprises' competitiven ess is penalized if this infrastructure is not efficient. 
192. Several of the programmes and projects described below aim to overcome the sector's 
problems, for example, the "upgrading" programme s designed to make enterprises more competitive, 
the projects to harmonize technical standards, or the WAEMU Quality Programme (Chapter III(2)), 
with support from UNIDO.  The latter has implemen ted several programmes to improve industrial 
governance and to make industrial enterprises more competitive. 
193. In ECOWAS there is a policy based on a need to increase protection of the regional market, 
as can be seen from the plan for a fifth 35 per cent tari ff band, which for the most part aims to protect 
the agri-food industry.  Furthermore, its declared  policy on free trade in regional products is not 
effective on the ground because some member States continue to restrict the access of industrial 
products to their markets, even appr oved products from other member States. WT/TPR/S/266 Trade Policy Review 
Page 60 
  
  194. Since the adoption of the Union's Common Industrial Policy in 1999166, there have been no 
new community regulations for the manufacturing sect or, with the exception of the preferential rules 
of origin adopted in 2002.  In 2010, under the CET, the average MFN tariff protection for manufacturing was 12.2 per cent (Chapter III(2)), to which are added 2.5 percentage points in other 
duties and taxes.  The most highly protected industries are, inter alia , beverages, clothing, building 
materials and some agri-food industr ies (Chart IV.4 and Table III.2). 
195. Products officially "approved" are in principle exported to other WAEMU countries free of 
customs duty (but not of the RS or the PCS), provided that they are correctly labelled, accompanied by the necessary documentation, and exported directly  from the producer to the consumer country, in 
accordance with the rules of origin applicable.
167  In practice, few products have been approved 
(common report, Table III.3).  Moreover, approved products are not always recognized as such and, 
therefore, in practice are frequently taxed each time they cross a border within WAEMU, thereby 
considerably raising their cost for consumers and reducing the latter's purchasing power by an 
equivalent amount. 
196. Probably because of these obstacles to the free mo vement of goods, despite the objective of a 
"closely integrated" industrial fabric in the Union' s industrial policy, the domestic markets are small 
and have similar subsectors from one country to an other, partly because it remains difficult to produce 
in one West African country in order to sell in one or more other countries of the subregion.  For the 
same reason, there is very little integration among the manufacturing sectors at regional level.  One of 
the major sources of competitiveness gains, including for exports, could therefore come from the 
elimination of barriers to intra-community trade, with the establishment, for example, of a real 
single market ("free practice"). 
 
 
                                                      
166 Additional Act No. 05/99 on the adoption of the WAEMU Common Industrial Policy.  Viewed at:  
http://www.uemoa/actes/dec99/AA0599.htm. 
167 Regulation No. 13/2002/CM/UEMOA.  Viewed at:  
http://www.uemoa.int/actes/2002/reglement_13_ 2002_CM_UEMOA.htm. Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
 Page 61 
 
 
  02468101214161820
111
121122
130
210220230290311312
313
314321322323324331
332
341342351352353354
355
356361362369371372
381
382383384385390410Chart IV.4
Tariff protection by subsector, 2011
Percentage
Source :WTO Secretariat calculations, based on data provided by WAEMU.Average 
12.1%
ISIC major groups
111 
121 
122
130210220230290311312
313
314
321322323324331332
341
342Description
Agricultural livestock production
Forestry
Logging
FishingCoal miningCrude petroleum and natural gas productionMetal ore miningOther miningFood manufacturingOther food products and animal feed
Beverages
Tobacco manufactures
TextilesManufacture of wearing apparel, except footwearLeather products, except footwear and wearing apparelFootwear, except vulcanized rubber and plastic footwear Wood and wood products, except furnitureFabrication of furniture and fixtures, exceptprimarily of metal
Paper and paper products
Printing, publishing and allied industriesDescription
Industrial chemicals
Other chemical products, including pharmaceuticals
Petroleum refineries
Manufacture of products of petroleum and coalManufacture of rubber products, n.e.s.Manufacture of plastic products, n.e.s.Pottery, china and earthenwareManufacture of glass and glass productsOther non-metallic mineral productsIron and steel basic industries
Non-ferrous metal basic industries
Fabricated metal products, except machinery and equipment
Non-electrical machinery, including computersElectrical machinery, apparatus, appliances and suppliesTransport equipmentProfessional and scientific equipmentOther manufacturing industriesElectricity351
352
353
354355356361362369371
372
381
382383384385390410
 
 WT/TPR/S/266 Trade Policy Review 
Page 62 
  
  197. In the context of the implementation of the Common Industrial Policy, in 2006 the WAEMU 
Council of Ministers adopted a Restruct uring and Upgrading Programme (PRMN).168  The objective 
of this five-year Programme (2007-20 12) is to provide enterprises w ith technical and financial support 
with a view to improving their competitiveness, in particular bearing in mind the elimination of tariff 
protection that would result from the entry into for ce of the EPAs (Chapter II(3)).  Its total budget is 
about CFAF 211 billion (€322 million), with the in volvement of 1,000 industrial enterprises. 
198. In Côte d'Ivoire, the PRMN helped to create and build the capacity of the personnel in its 
Restructuring and Upgrading Bureau (BRMN) and its National Steering Committee (CPN).  
The direct assistance given by the PRMN in Côte d' Ivoire made it possible to prepare diagnostics and 
investment plans for 13 agro-industrial industries.  The intangible investment priority action identified 
for these enterprises amounts to CFAF 562 million, while  the tangible investment priority action for 
the same enterprises is estimated to be CFAF 1.7 billion.  Overall, during the pilot phase the 
Ivorian agri-food enterprises and the national bodi es managing the Programme will benefit from 
financial support of around CFAF 778 million. 
199. In Guinea-Bissau, the assistance given by the PRMN enabled diagnostics and investment 
plans to be prepared for nine agro-industrial ente rprises.  The intangible investment priority action 
was estimated to be CFAF 122 million, while the tangible investment priority action for these 
enterprises was estimated at CFAF 18 million.  In  Togo, assistance concerned eight agro industrial 
industries, with intangible and tangible investme nt needed estimated to be CFAF 230 million and 
CFAF 1.1 billion, respectively.  The next phase, namely deployment, will have to be financed from 
national budgets, should last three years and enable the Programme to be generalized in order to reach 
the objective of 1,000 enterprises (of which 670 to be  upgraded and 330 to be reorganized), including 
880 industrial enterprises. 
(5) POSTAL , TELECOMMUNICATIONS AND BROADCASTING SERVICES  
200. Following the major changes in the telecommuni cations sector during the 2000s, almost all 
WAEMU countries (with the exception of Togo and Beni n) have terminated the traditional operators' 
monopoly.  New regulatory frameworks and new licen ces are intended to boost competition and make 
the respective markets more attractive to investor s.  Currently, all WAEMU countries have a recent 
framework law on telecommunications.  All of them  also have an indepe ndent national regulatory 
authority (although that of Benin is still transitiona l).  In terms of transparency and availability of 
information, where a national regulatory authority is in place, it also has a website on which the 
regulations are available.  Table IV.8 provides a synopsis of the existing competition conditions in 
WAEMU countries. 
                                                      
168 Online information from WAEMU/UNIDO.  View ed at:  http://www.uemoa.int/PRMN/index.htm. Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
 Page 63 
 
 
  Table IV.8 
Level of competition in telecommunications markets in WAEMU countries, 2011 
 Benin 
2008 Burkina Faso 
2010 Côte d'Ivoire 
2008 Guinea-Bissau 
2008 Mali 
2008 Niger 
2008 Senegal 
2008 Togo 
2012 
Local services M C .. M P M P M 
Domestic long 
distance services  M C P M P M P M 
International long 
distance services M C P M P M P P 
Wireless local loopa .. C P C P .. P .. 
Data transmission .. C C C C M P C 
DSLb M C .. C P .. P C 
VSATc .. C C C C P P C 
Leased linesd M P P M P M P C 
Fixed wireless 
broadbande .. C .. C P .. P C 
Mobile (cellular) 
services C C P P P C P C 
Paging C C .. C .. .. .. .. 
Cable television .. C .. C .. P P .. 
Fixed satellite 
service  .. P .. C P .. P C. 
Mobile satellite 
service  .. P .. C P .. P C. 
GMPCSf .. P P C P C P .. 
IMT 2000 (for 
example 3G) g .. P .. P P .. P P 
Internet services .. C C C C M P C 
International 
gatewaysh .. P M P P .. P C 
.. Not available. 
a Over-the-air link connecting a user  to a telecommunications network. 
b Cable modem:  broadband internet services. c Very Small Aperture Terminal, satellite transceive r with a dish antenna less than 3 m in diameter. 
d Point-to-point dedicated communication circuit reserved by the network operat or for a subscriber's exclusive use. 
e High-speed (e.g. 2Mbps) over-the-air connection. f Global mobile personal communications by satellite, with globa l coverage accessible with small transportable terminals. 
g ITU-approved third generation (3G)  cellular mobile phone standards. 
h Permanent facility for sending and receiving electronic communicati ons between the facilities of a domestic network and those  of 
another country. 
Note: M = Monopoly;  P = Partial competition;  C = Free competition. 
Source : ITU world telecommuni cation regulatory da tabase.  Viewed at:  http://www. itu.int/ITU-D/icte ye/Default.aspx, 
updated by the authorities. 
201. In 2004, in cooperation with the Interna tional Telecommunication Union (ITU) and the 
European Union, WAEMU launched a project to support the establishment of an integrated 
information and communication tec hnologies market in West Africa.169  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 
one Decision (Table IV.9).  These texts constitute  a minimum common reference base, which may be 
supplemented by national regulations and by rules issued by the national regulatory authorities.  
                                                      
169 Online information from ITU, "ITC Market Ha rmonization for ECOWAS/WAEMU".  Viewed at:  
http://www.itu.int/ITU  D/treg/projects/itu ec/index.html. WT/TPR/S/266 Trade Policy Review 
Page 64 
  
  Guinea-Bissau has transposed all these texts into its domestic legislati on, although this is not the case 
for Côte d'Ivoire or Togo, where the process is under way. 
Table IV.9 
Transposition of WAEMU legal texts relating to the telecommunications sector, March 2012 
 Benin Burkina 
Faso Côte  
d'Ivoire Guinea-
Bissau Mali Niger Senegal Togo 
Directive No. 01/2006/CM/UEMOA on 
the harmonization of control and regulatory policies for the 
telecommunications sector .. .. No Yes .. .. .. No 
Directive No. 02/2006/CM/UEMOA on 
the harmonization of the regimes applicable to network operators and 
service providers .. .. No Yes .. .. .. No 
Directive No. 03/2006/CM/UEMOA on 
the interconnection of 
telecommunications networks and 
services .. .. No Yes .. .. .. No 
Directive No. 04/2006/CM/UEMOA on 
universal service and network 
performance obligations .. .. No Yes .. .. .. No 
Directive No. 05/2006/CM/UEMOA on 
the harmonization of tariff-setting for 
telecommunications services .. .. No Yes .. .. .. No 
Directive No. 06/2006/CM/UEMOA 
organizing the overall framework for 
cooperation among national telecommunications regulatory 
authorities .. .. No Yes .. .. .. No 
Decision No. 09/2006/CM/UEMOA 
creating the Committee of National 
Telecommunications Regulators of 
WAEMU member States .. .. No Yes .. .. .. No 
.. Not available.  
Source : Online information from WAEMU.  Vi ewed at:  http://www.uemoa.int. 
202. These texts have been described in detail in  the previous TPRs of the WAEMU member 
States.170  Only recent developments since 2010 are descr ibed below.  The firs t Directive establishes a 
Committee of Regulators (CRTEL), comprising the na tional regulatory authorities of the member 
States.  The CRTEL held its first meeting in 2007 and its programme of activities includes a plan to 
create a website. 
203. The second Directive defines the telecommunicati ons networks and services that are subject 
to the authorization regime, in particular te lephone services and other public telecommunications 
networks, leased-line services, as well as the use of scarce resources (radio frequencies and numbering).  A declaration system is established for the provision of Internet services and value 
added services such as voice messaging services, as well as a "single window" type procedure 
accessible to all operators and service providers wi shing to establish telecommunications networks or 
supply telecommunications services in several commun ity countries.  In practice, in most countries 
the regulator acts as the single window.  According to the Commission, these provisions are applied in 
                                                      
170 See, for example, WTO (2010). Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
 Page 65 
 
 
  all three countries, even though Togo and Côte d' Ivoire have not yet completed the transposition of 
the Directives into their domestic legislation. 
204. The third and fifth Directives deal primarily with interconnection between 
telecommunications networks and tariff-setting.  In general, operators and service providers set 
charges freely and must communicate their schedules of  charges to the national regulatory authority.  
The Directives regulate in particular the inte rconnection charges of "powerful" operators 
(third Directive) and "dominant" operators (fifth Directive).  Guinea-Bissau is the only one of the 
three countries to have transposed the provisions of these two Directives into its domestic legislation.  
If a dispute arises, the regulator intervenes by setting the interconnection tariffs on the basis of costs. 
205. The fourth Directive includes the obligation of universal service.  It provides for a universal 
service financing fund to be established in each me mber State to finance this universal service.  
According to the Commission, this fund is being set  up in Guinea-Bissau.  In Côte d'Ivoire, the fund 
has been set up but is not yet operating.  In Togo, the fund has been set up and is operating.  The "play 
or pay" practice operates in Togo and allows an ope rator to serve a zone identified by the regulator 
and to deduct the amount of the investment it has made from its contribution to the universal service 
fund. 
206. The sixth Directive organizes cooperation am ong national regulatory authorities, which 
should aim at the convergence of standards with a view to ensuring, inter alia , the security and 
interoperability of networks, and the compatibility of  terminal equipment throughout the territory of 
the Union;  coordination of frequency planning and a llocation and supervision of the use of the radio 
spectrum;  convergence of national numbering plans;  and coordination of statistical data collection in 
the telecommunications sector.  The CRTEL is the to ol for this cooperation among national regulatory 
authorities and works towards mutual recognition of  approval of telecommunications equipment and 
terminals. 
207. The fifth Directive defines dominant operators and aims to harmonize the charges for 
interconnection between operators  (including dominant operators) within WAEMU.  It provides 
member States with a framework for dete rmining common tariff-setting principles for 
telecommunications services and supervision by natio nal regulatory authorities.  It specifies the cases 
in which the authority may intervene in tariff-setti ng and entrusts the regulatory committees with the 
responsibility of establishing a common methodology fo r the calculation of reference costs for fixed 
telephony services and the other main services. 
208. Since 2002, ECOWAS has also been active in the implementation of a number of projects to 
harmonize telecommunications markets within the comm unity, with the creation in particular of the 
West Africa Telecommunications Regulators Asse mbly (WATRA) in 2002.  WATRA members are 
the national regulatory authorities or the department s responsible for regulating telecommunications 
services in the absence of such authorities.171  WATRA has developed guidelines for the preparation 
of draft regulations on access to submarine cables in West Africa;  this project was considered and 
adopted at the meeting of ECOWAS Ministers r esponsible for telecommunications in September 2011 
in Côte d'Ivoire.  Togo does not belong to WATRA. 
209. Neither the WAEMU texts nor the WTO co mmitments cover radio and television 
broadcasting.  Likewise, the postal sector is not the subject of common regulations within WAEMU. 
                                                      
171 Online information.  Viewed at:  http://smsi. francophonie.org/IMG/pdf/harmonisation-telecom.pdf. WT/TPR/S/266 Trade Policy Review 
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  (6) TRANSPORT SERVICES  
(i) Air transport services 
210. Côte d'Ivoire, Guinea-Bissau and Togo are a ll three members of the International Civil 
Aviation Organization (ICAO), the International Ai r Transport Association (IATA) and the Agency 
for the Security of Aerial Navigation in Africa and Madagascar (ASECNA).172  ASECNA manages air 
traffic and air traffic control in airfields in the member countries.  Over the period 2000-2009, the number of intra-Africa flights within the airsp ace covered by ASECNA increased by 131 per cent, to 
reach 262,000 flights in 2009;  the corresponding number of flights between Europe and Africa 
increased by 136 per cent (113,000 flights);  between Africa and America by 226 per cent 
(9,600 flights);  and between Africa and the Middle East by 374 per cent (15,000 flights). 
211. The liberalization of intra-Africa air transport services began with the signing of the 
Yamoussoukro Ministerial Declaration in 1988, bu t the emergence of new West African companies 
and the resulting competition are still very limited.  The Decision on implementation of this Declaration
173 in principle phases out all non-physical barriers and restrictions relating to the granting 
of traffic rights, and especially those concerning the fifth freedom of the air, among the signatories174;  
it prohibits uncompetitive behaviour as regards the regulation of tariffs or designation of operating 
tools by States;  and introduces a "community clau se" of ownership whereby in any member State of 
the African Union the companies of any other member  State of the Union are assimilated to a national 
airline of the former.  The Yamoussoukro Declarati on provides for a similar regime for scheduled and 
non-scheduled flights (passengers or any cargo).175 
212. Any company, whether wholly or majority owne d by foreign capital or interests, may benefit 
from the advantages of the Decision if it meets the e ligibility requirements and, in particular, if it has 
its headquarters, central administration and prin cipal place of business physically located in the 
signatory State concerned.176  The African Civil Aviation Commission (AFCAC) was set up by the 
African Union to regulate issues relating to a single African sky and questions of rights, in accordance 
with the Yamoussoukro Decision.  One of its current pr iorities is to lessen the particularly high risk of 
accidents associated with air transport in Afri ca, which is not conducive to the continent's 
international trade.177 
213. As part of the coordination of national sectoral  policies within WAEMU, various texts on air 
transport have been adopted.  In 2002, WAEMU community regulations liberalized access for the 
Union's air carriers to intra-community air routes by giving them third and fifth freedom rights 
                                                      
172 Online information from ASECNA.  View ed at: http://www.ase cna.aero/asecna_ 
administrations.html. 
173 The Decision was adopted under Article 10 of the Treaty of Abuja establishing the African 
Economic Community;  it was signed in July 2000 and has been in force since 12 August 2002.  According to 
its Article 2, the Decision has preced ence over all incompatible bilate ral and multilateral air transport 
agreements. 
174 That is, the right of an airline to carry passengers, freight and mail between two States Parties other 
than the State Party in which it is licensed. 
175 WTO document S/C/270/Add.2 of 28 September 2007. 
176 Article 6.9 of the Decision. 
177 Online information.  View ed at:  http://www.afcac.org/. Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
 Page 67 
 
 
  without any limitation as to frequency or capacity.178  This allows an air carrier belonging to one of 
the member States to fly a route between two other member States. 
214. These texts have allowed the creation and opera tion of airlines under private law and have 
encouraged the conclusion of technical and co mmercial cooperation agreements between existing 
companies (for example, joint Air Burkina, Air Mali  and Air Ivoire flights).  New private companies 
have emerged, for example ASKY (see below) and S ėnėgal Airlines, exploiting fourth and fifth 
freedom rights between various member States of the Union.  The difficulties encountered in the course of this liberalization process include the r estrictions highlighted by the company ASKY in 
obtaining fourth and fifth freedom rights for the Lomé-Dakar and Ouagadougou-Abidjan routes. 
215. ASKY is the result of a decision taken in 2004 by the ECOWAS and WAEMU Heads of State 
and Government following the liquidation of the mu ltinational Air Afrique in 2002, to give the 
community a new private, competitive and profitable airline providing all necessary guarantees of security and safety.  Following this decision, on 29 August 2005, the ECOWAS Executive Secretariat, 
the ECOWAS Bank for Investment and Development (EBID), the WAEMU Commission, the Central Bank of West African States (BCEAO), the West African Development Bank (BOAD) and the 
ECOBANK Group decided to set up a company to promote a regional airline.  This company 
conducted several feasibility studies and market surv eys, sought various fi nancial and strategic 
partners and took the measures which led to the creation of the company ASKY in November 2007.  
The company's registered capital is CFAF 1.25 billi on, divided as follows:  Skhumnotho:  25 per cent;  
Ethiopian Airlines:  20 per cent;  EBID:  5 pe r cent;  BOAD:  0.46 per cent;  ECOBANK Group:  
5 per cent;  and other private investors:  44.54 per cent. 
216. In 2003, a WAEMU community Directive liber alized access to the market for ground 
handling, ending the legal monopoly given to sole supp liers of ground services in most airports in the 
Union.
179  By means of a ministerial order, Burkina F aso transposed this Dir ective into its domestic 
legislation, although it would appear that a State-ow ned company continues to provide this service at 
Ouagadougou airport.  Senegal has authorized two pr ivate companies at Dakar international airport.  
Benin, Guinea-Bissau, Niger, Mali and Togo have each granted one authorization to a private law 
company to provide ground services at their main airpor ts.  Côte d'Ivoire has not yet transposed these 
regulations and its services are still provided by a government company.  A special unit to train personnel in ground services (EAMA) has been established in Bamako (Mali). 
217. The WAEMU legal framework has since been re inforced by the introduction of community 
provisions for the coordination of air safety (Table IV.10).  In particular, the WAEMU member States' 
Common Air Transport Programme (PCTA) provides for the establishment of a community agency - 
currently the COSCAP Project - for the oversight of civil aviation safety and security, with primary responsibility for the supervision of licensing of personnel, airworthiness, technical operation of 
aircraft and airfield certification.
180  The COSCAP project began in November 2005 and is 
provisionally based in Ouagadougou in the WAEMU Commission, although it is planned that its 
headquarters should be in Abidjan.  The initia l estimated cost of the COSCAP project is 
US$4.5 million.  The COSCAP's achievements so far include closer cooperation with ICAO, the 
                                                      
178 Regulation No. 24/2002/CM/UEMOA determining th e conditions for access to intra-community air 
links by WAEMU air carriers.  Viewed at:  http://www.uemoa.int/actes/2002/reglement_24_2002_ 
CM_UEMOA.htm. 
179 Directive No. 01/2003/CM/UEMOA.  Viewed a t:  http://www.uemoa.int/actes/2003/directive_ 
012003_cm.htm. 
180 Online information from the Co operative Development of Operational Safety & Continuing 
Airworthiness Programme (COSCAP).  Viewed at:  http://www.coscap-uemoa.org/coscap.htm WT/TPR/S/266 Trade Policy Review 
Page 68 
  
  European Aviation Safety Agency (EASA) and the United States Federal Aviation Administration 
(FAA). 
Table IV.10 
Legal texts concerning air safety, 2010 
Legal text Description 
Decision No. 08/2002/CM/UEMOA Adopts the Common Air Tran sport Programme of WAEMU member States (PCTA) 
Directive No. 01/2004/CM/UEMOA Aims at providing WAEMU me mber States' civil aviation administrations with an 
appropriate legal status for fulfilling their ob ligations with respect to the regulation and 
supervision of civil aviation, primar ily as regards safety and security 
Decision No. 13/2005/CM/UEMOA Establishes a community mech anism for civil aviation safety supervision in WAEMU 
member States (COSCAP) 
Decision No. 15/2006/CM/UEMOA Aims at creating a regional control and coordi nation committee and the adoption of a 
community legal framework on market access, air carrier licensing and the common air 
agreement 
Regulation No. 01/2007/CM/UEMOA Contains the community Civil Aviation Code  of WAEMU member States, covering most 
of the areas in the International Civ il Aviation Convention (Chicago Convention 
establishing ICAO) 
Source : Online information from WAEMU.  Vi ewed at:  http://www.uemoa.int. 
218. Under the PCTA, the WAEMU Commission has also provided support for the establishment 
of a Permanent Council of Air Carriers in WAEMU (CPTA) by the area's airlines.  This is a 
cooperation structure grouping the main scheduled ai r carriers within the WAEMU area.  It provides a 
forum for exchange and cooperation among the Un ion's air carriers and defends the collective 
interests of the profession.  The PCTA discusses, in particular, the rate of aviation fees and ticket prices. 
219. On 30 November 2009, an agreement was signe d between WAEMU and the EU with a view 
to the introduction of a community designation cl ause into the air services agreements between 
WAEMU members and EU member States.
181  This agreement replaces some provisions in 
the 47 existing bilateral agreements on air ser vices concluded between EU member States and 
WAEMU member countries.182  Article 2 of the agreement in particular replaces the nationality 
restrictions contained in the traditional desi gnation clauses by a community designation clause 
enabling all community carriers to benefit from the right of establishment.  Consequently, any 
WAEMU or EU company may henceforth fly between an EU member country and a WAEMU member country provided that one of  the 47 bilateral agreements is in  force between the two countries 
served.  Its implementation is facing a number of difficulties, but Togo has indicated that it has renegotiated its bilateral agreement with Belgium. 
220. In implementation of other agreements c oncluded under IATA ausp ices, scheduled air 
transport from the three countries to countries other than African countries or members of the EU can 
be operated on the basis of a route-sharing agreem ent between the national airlines and the foreign 
airlines in the countries served. 
                                                      
181 Online information from the European Union, International Aviation:  Status of aviation relations by 
country:  UEMOA.  Viewed at:  http://ec.europa .eu/transport/air/interna tional_aviation/country_ 
index/uemoa_en.htm. 
182 Proposal for a Council Decision on the conclusion of  the agreement between  the European Union 
and the West African Economic and Monetary Union on cer tain aspects of air services.  Viewed at:  http://eur-
lex.europa.eu/LexUriServ/LexUriServ. do?uri=CELEX:52008PC 0463(02):EN:HTML. Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
 Page 69 
 
 
  221. Under the Uruguay Round negotiations, traffic ri ghts and services directly related to them 
were excluded from the GATS.  The three countries  did not make any commitment in the sectors 
covered by the Agreement, namely aircraft repair and maintenance services;  the sale or marketing of 
air transport services;  or computerized reservation services. 
(ii) Maritime transport and port services 
222. Until 2008, freight charges for container traffi c were negotiated between the Europe-West 
Africa Trade Agreement (EWATA), grouping the ma ritime shipping companies of West African 
countries, on the one hand, and the national shippers councils, on the other.  The EWATA was concluded at the end of 1999 as an exception to the EU competition rules on liner conferences and 
governed much of sub-Saharan A frica's international traffic.
183  To coincide with the repeal of these 
regulations, EWATA ended operations in October 2008.  In most member States, however, the 
legislative texts allowing for liner conferences have not been repealed, in particular, the United Nations Convention on the Code of Conduc t for Liner Conferences of 1974, which entered 
into force in 1983, and the United Nations Convent ion on the Carriage of Goods by Sea (Hamburg 
Rules) of 1978, which came into force in 1992. 
223. Although the majority of WAEMU countries still ha ve their shippers councils (Table IV.11), 
these are not the subject of any community regulations .  They are, however, grouped together within 
the Maritime Organization of West and Central Afri ca (MOWCA), an institution that has returned to 
Abidjan since October 2011, and manages mariti me transport and transit issues common to 
its 25 members from the West African region.
184  Since its creation in 1975, MOWCA has been a 
forum for establishing maritime transport policies, pr ogrammes and projects.  Its declared objectives 
are:  to provide efficient and low-cost maritime transport and transit services;  a common regional policy for coastal shipping;  to facilitate transit transport;  and to devel op multimodal transport and 
logistics services. 
224. In 2009, within MOWCA, the national shippers c ouncils decided to introduce an (electronic) 
cargo tracking note (see Annexes on Côte d'Ivoire , Guinea-Bissau and Togo, Chapters III(2)).  
This appears to have replaced the former "hold r eservation statement".  Some countries also continue 
to levy shippers' fees (Table IV.11). 
                                                      
183 Regulation (EEC) No. 4056/86. 
184 The MOWCA website (http://www.mowca.org) was susp ended at the time this report was prepared.  
Tel:  (225) 20 22 71 15 / 20 22 31 93;  Fax:  (225) 20 21 65 54 / 22 42 38 02.  E-mail address:  
mowca@africaonline.co.ci. WT/TPR/S/266 Trade Policy Review 
Page 70 
  
  Table IV.11 
Legal texts, financing and objectives of  shippers councils within WAEMU, 2012 
 Body (country) - legal texts Descript ion of the objective Financing/levies 
(see Chapters III(2)) 
Benin 
National Shippers Council of 
Benin (CNCB) 
Decree No. 83-197 of 
25 May 1983 Defends the interests of shippers;  
negotiates with a view to obtaining lower freight charges and 
surcharges;  information and assistance. Annual fee:  CFAF 50,000 per im porter/exporter;  plus 0.18% 
commission on all goods imported or  exported by sea, including 
intra-WAEMU;  plus a shipper's fee of CFAF 400/tonne for imports 
and CFAF 300/tonne for exports (CFAF 100/tonne for bulk cargo);  
plus BSC cost
a:  €25 (Europe, Africa), €100 elsewhere.  
Burkina Faso 
Burkina Shippers Council 
(CBC) 
(http://www.cbcbesc.com/) Order No. 56/MTT/MEF of 
17 April 2001 Negotiates the rates to be paid by 
importers and exporters for the 
transport of goods by sea, land, rail 
or air. Specific levy. 
Plus, since 2006, BESCb of €25 per vehicle, €40 per TEU 
container, and €25 per consignm ent of 300 tonnes imported or 
exported. 
Côte d'Ivoire 
Ivorian Shippers Office 
(http://www.oic.ci) 
Law No. 69-240 of 9 June 1969Law No. 75-940 of 
26 December 1975 
Decree No. 77-618 of 
29 August 1977 Represents and defends the interests 
of importers and exporters, and 
users of transport services in 
connection with the transport of their goods with a view to lowering 
freight costs. BSC:  €25 per bill of lading;  goods imported in bulk pay €100 per 
bill of lading (€125 for rice, wine or oil).  For goods in containers, 
the BSC is €20 per TEU and €40 per 40-foot container.  Vehicles 
pay €25 per unit;  the same rate applies to each consignment of 10 motorized bicycles appearing on the same bill of lading. 
Guinea-Bissau 
National Shippers Council of 
Guinea-Bissau (CNC-GB)   BSC:  a fixed service fee (€35), plus €50/75 per TEU container; 
€100/125 per 40-foot container (ex-Eu rope or Africa/other origin). 
€5 per tonne for cashew nuts and al uminium, and €2 per tonne for 
bauxite, irrespective of the origin/destination. 
Mali 
Malian Shippers Council 
Ordinance No. 99-036/p-RM  
of 23 September 1999 
Order No. 08/3718 Contributes to improving and 
organizing the transport and transit sector by means of professional 
representation of Malian shippers. BSC:  €50 per vehicle of less than  5 tonnes, €100 for vehicles of 
over 5 tonnes, €50 per TEU containe r, €100 per 40-foot container, 
bulk €5/tonne (minimum €50).  Cost of issuing the BSC:  €50 for 
Africa and Europe, €100 for other origins. 
Niger 
Niger Council of Transport 
Users (CNUT) 
Ordinance No. 88 of 
25-28 April 1988  Assists and supports economic 
operators for rapid clearance of 
goods at lower cost. BSC:  €25/50 for each vehicle depending on whether it weighs 
less/more than 5 tonnes;  €25/ 50 per 20/40-foot container, 
respectively;  €5 per tonne or c ubic metre of bulk;  €2/tonne of 
hydrocarbons.  The BSC is billed at €60 each. 
Senegal 
Senegalese Shippers Council 
(COSEC) 
(http://www.cosec.manobi.sn) Decree No. 96-606 of 
9 June 1994 
Interministerial Order 
No. 04350 of 26 May 2008. Defines a policy for promotion and 
protection of the interests of 
Senegalese importe rs and exporters 
and provides direct assistance to shippers in various forms. CFAF 10,000 per importer/exporter card issued.  Plus BSC: 
vehicles:  CFAF 10,000/20,000 fo r vehicles weighing less/more 
than 5 tonnes ex Africa;  €15/30 for those of less/more than 
5 tonnes ex Europe;  and US$20/40 for vehicles of less/more than 5 tonnes from any other or igin.  For containers: 
CFAF 10,000/20,000 for 20/40-foot containers ex Africa;  €15/30 
for 20/40-foot containers ex Eur ope;  and US$20/40 for 20/40-foot 
containers from any other origin.  For bulk goods (with the 
exception of rice) and approve d goods, the BSC is billed at 
CFAF 32,500/€50/US$65 per 300 tonnes or cubic metre ex Africa/Europe/elsewhere, respectively. 
Togo 
Togolese National Shippers 
Council 
(http://www.cnct.tg/) 
Ordinance No. 80-11 bis of 
9 January 1980  Various types of assistance to 
shippers, training and re-training of economic operators, conduct and preparation of studies on behalf of 
shippers, training and information. The amount levied for the BSC is €25 per unit for cargo ex Europe 
and €100 for other cargo.  Traders must create an electronic account and deposit a minimum of €150. 
a BSC:  Cargo tracking note (Chapter III). b BESC:  Electronic cargo tracking note. 
Source :  WTO Secretariat, on the basis of information provided by the authorities in WAEMU member States. Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
 Page 71 
 
 
  225. A community text specifically aims to in troduce competition among maritime transport 
companies and to make ports in WAEMU member countries more efficient.185  The principle of free 
access to international maritime transport services  on a commercial and non-discriminatory basis, 
subject to reciprocity, is affirmed.  Accordingly,  both community and foreign shippers are subject to 
the same operating conditions when departing from or arriving at a port in the Union or coming from 
or going to third countries. 
226. On the other hand, according to this text, only community shippers are authorized to provide 
internal and/or intra-community maritime transpor t services (cabotage).  Lastly, according to these 
new regulations, community and foreign shippers operating an international transport service must 
pay a fee for traffic rights, which is intended to finance national funds and a regional fund to develop 
the maritime subsector within the Union.  In prac tice, this fee is not generally levied in member 
States. 
227. In the three countries that are the subject of  this Report, there is still no full separation 
between port authorities responsible for regulator y activities and an autonomous private law entity 
following commercial management rules and responsib le for commercial operations.  Concessions to 
international private operators of terminals includi ng operators affiliated to shipping companies have 
nevertheless enabled ports to be reorganized  and have helped to improve port services. 
228. Providers of port services - pilots, tugboat operators , ships' chandlers - are also the subject of 
a new WAEMU Directive186 aimed at introducing trade facilitati on measures in ports in order to 
reduce transhipment times.  This Directive fac ilitates the implementation of the common programme 
for development of the maritime subsector;  ha rmonizes the activities of various governmental or 
private institutions involved in the maritime s ubsector;  and establishes a harmonized institutional 
framework for the subsector coveri ng also port safety and security.187  In Togo, the authorities have 
indicated that this Directive has not been transposed  into domestic legislation but that its provisions 
are implemented. 
(iii) Land transport 
229. Mindful of the importance of good quality transport infrastructure to encourage trade and 
investments, since 2001 WAEMU members have b een committed to improving the development and 
maintenance of the road network under the Comm unity Action Plan for Road Infrastructure and 
Transport (PACITR).  They have concentrated on th e transport corridors that are an important feature 
of international trade for West African countries as they link the landlocked countries to the ports of 
the coastal countries of transit.  ECOWAS, N EPAD and WAEMU investment programmes are also 
being implemented with a view to the eventual establishment of permanent trans-Sahel road links. 
230. In 2001, aware of the fact that impromptu road blocks are one of the main causes of the low 
productivity of the transport mode and henc e an obstacle to economic competitiveness, 
WAEMU members adopted a decision aimed at reducing the number of controls authorized on 
                                                      
185 Regulation No. 02/2008/CM/UEMOA on maritime  transport within WAEMU.  Viewed at:  
http://www.uemoa.int/actualite/2008/CM280 32008/Reglement_02_2008_CM_UEMOA.pdf. 
186 Directive No. 03/2008/CM/UEMOA on port service providers within WAEMU. 
187 Directive No. 04/2008/CM/UEMOA of 28 March 2008 on the establishment of a harmonized 
institutional framework for the maritime subsector within WAEMU.  Viewed at:  
http://www.uemoa.int/Documents/Actes /Directive_04_2008_CM_UEMOA.pdf. WT/TPR/S/266 Trade Policy Review 
Page 72 
  
  inter-State road corridors188;  according to the WAEMU Commission, however, there is no 
compliance with this decision.  The report of WAEMU's Irregular Practices Observation Centre 
covering the period January to March 2010 indicates an average of three checkpoints per 100 kilometres on the Tema Ouagadougou-Bamako, Lo mé-Ouagadougou and Bamako-Dakar corridors.  
The situation is described as worse on the two new corridors monitored:  Abidjan-Bamako and 
Abidjan-Ouagadougou.  Compared to 2009, harassme nt had once again increased.  The time taken for 
controls varies from seven minutes in Togo to 26 minutes in Côte d'Ivoire.
189  The amount of the 
racket per 100 kilometres is CFAF 7,400 in Côte d'Ivoire (€11.3), and CFAF 1,683 in Lomé.  In 2011, 
on the other hand, there was some progress in Togo, and, to a lesser extent, in Côte d'Ivoire. 
231. Access to the profession of carrier in WAEMU is, in principle, no longer reserved for 
nationals but has been extended to Union nationals t oo.  National treatment is also said to be applied 
to ECOWAS nationals.  However, cabotage is genera lly prohibited to foreigners of any nationality.  
Road transport of goods between WAEMU States con tinues to be governed by bilateral agreements 
between States which generally provide for th e sharing of freight by truckers' councils.190  T h i s  
scheme, which discourages competition by keeping u nder-performing carriers in operation, is being 
revised as part of the regional road transport and transit facilitation programme.  A regional study has 
recommended the immediate abolition of the rotation system, the development of a physical freight exchange and, in the short term, a virtual freight exchange, together with gradual liberalization and 
implementation of complementary measures concerning, inter alia , renewal of the vehicle fleet. 
(7) T
OURISM AND TEMPORARY STAY OF NATURAL PERSONS  
(i) Tourism services 
232. Development of tourism has been declared a priority by WAEMU, which has decided to 
make efforts to increase the number of tourists visiting the eight countries belonging to the Union, 
currently numbering 1.7 million annually for all eight c ountries (Table IV.12).  The number of visitors 
stagnated between 2005 and 2010, while hotel ear nings increased in most member countries.  
The slow growth in the number of tourists was par tly attributable to the sharp decline in visits to 
Côte d'Ivoire because of the feeling of insecurity .  Earnings have risen because of the dynamism 
recorded on the intra-community tourism market , which enabled occupation rates in accommodation 
facilities to increase despite the drop in the number of visitors from outside the community. 
Table IV.12 
Tourism indicators in WAEM U member countries, 2005-2010 
 Number of visitors Tourism budget (CFAF million)a Hotel earnings (€ million) 
 2005 2010 Current 
expenditureInvestment 2005 2010 
Benin 176,000 190,000 (2009)   86.6 161.4 (2008) 
Burkina Faso 245,000 269,000   37.0 56.0 (2008) 
Côte d'Ivoire 145,000 .. .. .. 74.8 81.4(2009) 
Guinea-Bissau .. 1,040 .. .. 1.3 26.1 (2010) 
Mali 143,000 160,000   120.0 195.2 (2009) 
Niger 58,000 66,000   35.3 58.7 (2008) 
                                                      
188 Decision No. 15/2005/CM/UEMOA on the practical modalities for the implementation of the 
WAEMU regional plan for inter-State road corridor controls. 
189 Irregular Practices Observation Centre, West Africa Trade Hub.  Viewed at:  
http://www.watradehub.com. 
190 For example, Convention A/P2/5/82 on the regulation of inter-State road transport 
(ISRT/ECOWAS).  Online information from ISRT/ECOWAS National Guarantors.  Viewed at:  
http://www.cautionstrie.org. Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
 Page 73 
 
 
   Number of visitors Tourism budget (CFAF million)a Hotel earnings (€ million) 
Senegal 769,000 875,000 (2007)   286.6 434.9 (2008) 
Togo 81,000 150,000 414.0 303.3 21.7 30.0 (2008) 
Total 1,617,000 1,711,040   663.3 1,043.7 
.. Not available. 
a 2011 budget allocated to the sector. 
Source : WTO Secretariat, on the basis of  data provided by the WCO and th e authorities.  Viewed at:  
http://www.unwto.org . 
233. The sector is in general open to foreign invest ment and is also one of the only sectors for 
which the WAEMU member States made commitme nts in the WTO in 1994 under the General 
Agreement on Trade in Services (Table IV.13).  Fo r the time being, there is no common legislative 
framework for tourism in WAEMU, although a comm on policy on tourism has recently been enacted 
with a view to making the Union "an integrated, attractive and accessible regional tourism market that offers diversified, high quality, visible and competitive products in the generating markets".
191 
Table IV.13 
Inclusion of tourism services by WAEMU member countries in their schedules of GATS commitments  
Member State Sectors or subsectors included Government body and website 
Benin Hotels and restaurants 
Accommodation facilities Restaurants Ministry of Tourism and Crafts 
http://www.benintourisme.com  
Burkina Faso Hotels and restaurants 
Travel agencies  Ministry of Culture, Tourism and Communications 
http://www.culture.gov.bf  
Côte d'Ivoire Hotels and restaurants 
Travel agencies, tourist guides Ministry of Tourism and Crafts 
http://www.tourismeci.org 
Guinea-Bissau  Hotels and restaurants 
Tourist guides Ministry of Tourism and Urban and Rural Planning 
mtotg-bissau@hotmail.com 
Mali  Hotels and restaurants Ministry of Tourism and Crafts 
http://www.tourisme.gov.ml 
Niger  Hotels and restaurants 
Travel agencies Tourist guides Ministry of Tourism and Crafts 
http://www.niger-tourisme.com 
Senegal Hotels and restaurants 
Travel agencies Ministry of Tourism 
http://www.tourisme.gouv.sn 
Togo  Hotels and restaurants 
Travel agencies Tourist guides Ministry of the Environment, Tourism and Forestry Resources 
http://www.togo-tourisme.com  
Notes: Hotels and restaurants = hotel and restaurant services  (including catering services) (CPC 641-643):  accommodation facil ities 
(hotels, motels, post-houses, boarding houses, holiday villages, inns, spas, campsites)  and restaurants, bars and canteens. 
  Travel agencies = travel agency, tour opera tor and tourism organization services (CPC 7471). 
  Tourist guides = tourist guide services (CPC 7472). 
Source:  WTO Secretariat, viewed at:  http://www.wto.org.  UNW TO, viewed at:  http://unw to.org/en/members/states. 
234. A regional programme to develop tourism with in WAEMU (PRDTOUR) is the result of this 
policy.192  This programme started in 2011 and is ai med at harmonizing the regulatory framework for 
tourism activities and professions within the comm unity and the adoption of common standards for 
classifying tourist accommodation facilities.  It has been estimated that its implementation will cost 
CFAF 161 billion (€246 million) for the period 2011-2020. 
235. All WAEMU member States, including the three countries reviewed, belong to the World 
Tourism Organization;  some of their tourism offices also belong to the African Travel 
                                                      
191 WAEMU (2010). 
192 Viewed at:  http://www.uemoa.int/Documents/Actes/Annexe_Dec_11_2010_CM_UEMOA.pdf. WT/TPR/S/266 Trade Policy Review 
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  Association (ATA), an international professional ass ociation for tourism and travel whose objective is 
to promote travel, tourism and transport to and within the African continent and to strengthen 
inter-African partnerships.  The ATA provid es services to tourism and cultural offices and 
organizations, airlines, hotels, trav el agents and tour operators. 
236. The general rate of VAT at 18 per cent (19 per cen t in Niger) generally applies to this sector 
and is the subject of recurrent complaint on the pa rt of stakeholders.  In addition, WAEMU countries 
impose a tourism promotion tax, although its rate  and terms have not been harmonized among 
member countries.  The sector is subject to pa yment of VAT, the business tax and the "bed tax" 
(tax on each night of accommodation).  The latter is applied at the following rates:  Benin 
(CFAF 500), Burkina Faso (CFAF 500, 700 and 1,000),  Côte d'Ivoire (CFAF 2,500), Guinea-Bissau 
(CFAF 22,957, see below), Mali (CFAF 500), Nige r (CFAF 500), Senegal (CFAF 600) and Togo 
(CFAF 1,000).  Professionals in this sector consider that the taxation has a negative effect on the cost 
of tourism and makes the WAEMU destination l ess competitive in comparison with other rival 
destinations in north and southern Africa.  Taking the opportunity of a WAEMU Commission 
Directive on reduced VAT, Senegal adopted me asures to bring the VAT on tourism down to 
10 per cent as of 1 January 2011. 
237. In Guinea-Bissau, the tourist tax is included in  the cost of hotels, restaurants and other 
tourism facilities.  The rates are:  3 per cent on turnover (bars, maquis  (small local restaurants) and 
cheap restaurants), 6 per cent (restaurants, grillr ooms and discotheques) and 8 per cent (hotels).  
Revenue from the tourism tax is paid into the Tourism Development Fund.  An operator may, 
however, decide to opt for a flat-rate regime b ased on an annual estimate.  The average payment on 
accommodation has been estimated to be CFAF 23,000 per night.  A reform is under way to introduce a tourism tax of around CFAF 1,000 per night. 
238. The development of tourism is also facing many  environmental problems that threaten natural 
resources, caused for the most part by non-sustaina ble exploitation of resources.  For example, the 
beaches in Togo and Côte d'Ivoire are frequently co vered by oil slicks and waste from ships flushing 
out their tanks along the coast.  Accordingly, Côte d'Ivoire and Togo (but not Guinea-Bissau) have 
signed and ratified the Abidjan Convention, which served as the basis for implementation policies in 
several of West Africa's coastal countries in order to remedy common ecological problems.  
The Abidjan Convention, signed in March 1981, cam e into force in 1984 and covers 22 countries.
193  
The Regional Coordinating Unit (RCU) in Abidjan is  responsible for coordinating the Action Plan's 
various technical activities, under the guid ance of UNEP's Regional Office for Africa. 
(ii) Free movement of persons 
239. Partly with a view to encouraging regional tourism, WAEMU member States have undertaken 
to facilitate the movement and stay of non-WA EMU nationals in the WAEMU area by requiring a 
single visa, and to simplify and harmonize administ rative procedures governing the entry and stay of 
non-WAEMU nationals.  Accordingly, visas issued by one member State to persons who are not 
Union nationals should be accepted by the other Unio n States, thus enabling the visa holders to move 
freely within the community terr itory.  According to the Commi ssion, these provisions are being 
drawn up. 
                                                      
193 Convention for Cooperation in the Protection and Development of the Marine and Coastal 
Environment of the West and Central Africa Region, adopted at Abidjan in 1981.  Viewed at:  
http://www.biodiv.be/benin/convention/conv-abidjan. Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
 Page 75 
 
 
  240. ECOWAS nationals are not required to hold an entry visa for the territory of the Union.194  
A single ECOWAS passport has also been adopted by the member States as part of the programme to 
harmonize ECOWAS travel documents and is being put into effect. 
(8) FINANCIAL SERVICES  
(i) Insurance 
241. The regional insurance market remains sma ll, largely owing to the population's low 
purchasing power.  Total turnover rose from CFAF 229 billion in 1995 to CFAF 442 billion in 2005 
(€674 million), of which 78 per cent for asset insu rance and the remainder for life insurance.  
The market includes insurance groups with majo rity foreign owned capital and local groups.  
The regional market suffers from cumulative arrears in insurance premium payments and other major 
structural problems. 
242. The Insurance Code of the member States of the Inter-African Conference on Insurance 
Markets (CIMA), created in the franc zone in 19 92, establishes the framework regulating all direct 
non-marine insurance activities in 14 African countries, including the WAEMU member States.195  
Maritime, river or air insurance contracts, as we ll as reinsurance contracts, are excluded from the 
Code's scope.  The provisions in the CIMA Code ha ve been described in previous TPRs of signatory 
States.196 
243. The only compulsory insurance under the CIMA Code  is motor vehicle third-party insurance.  
However, the Code provides that member States may make other types of insurance compulsory, as is 
the case in several countries for th e insurance of imported goods.  The CIMA Code also provides for 
the principle of specialization, whereby the same company may not provide damage and life insurance 
services simultaneously.197 
244. The Code provides that insurance premiums are to be set freely by insurance companies.  
The minimum premium for motor vehicle third-part y insurance is, however, set by the governments 
of member countries, then endorsed by the Insura nce Monitoring Commission (CRCA), which is the 
regulatory body for the insurance market. 
245. The Council of Ministers responsible for insu rance (CMA) is the CIMA's highest body.  
Under the Code, national insurance boards (DNAs)  have been set up in each country and are 
responsible for applying the decisions and reco mmendations of the CRCA.  They authorize the 
exercise of the profession of insurance intermediary  and supervise the work of technical experts. 
246. The CRCA plays an important part in ensuring the financial health of the sector, in particular 
by seeing that only financially sound enterprises retain  their authorization to operate.  For example, 
between September 1995 and December 2007, th e CRCA revoked all the authorizations for 
19 insurance companies, including two in Côte d'I voire and two in Togo.  Since 1 October 2011, the 
                                                      
194 Regulation No. 06/2009/CM/UEMOA on mutual recognition of visas issued by WAEMU member 
States.  Viewed at:  http://www.uemoa.int/actualite/2009/CM26062009/reglement _06_2009_CM_UEMOA.pdf. 
195 Treaty signed on 10 July 1992 at Yaoundé by the 14 member States:  Benin, Burkina Faso, 
Cameroon, Central African Republic, Chad, Comoros, Congo, Côte d'Ivoire, Equatorial Guinea, Gabon, Mali, Niger, Senegal and Togo.  Comoros have never ratified it, while Guinea-Bissau did so subsequently. 
196 See, for example, WTO (2010). 
197 Article 326 of the CIMA Code. WT/TPR/S/266 Trade Policy Review 
Page 76 
  
  provisions in the CIMA Code have specified that  there is no longer any effective guarantee if 
premiums are not paid. 
247. In April 2007, the CMA decided to raise the minimum equity capital requirement for 
insurance companies from CFAF 500 million to CFAF  1 billion, and to raise the establishment fund 
for mutual societies from CFAF 300 million to CFAF 800 million, as of 7 April 2010.  Companies 
that did not comply with this requirement by th e deadline automatically ha d to cease their activities.198 
248. Despite the existence of the CIMA Code, it a ppears that harmonization of the regulation of 
insurance services in countries in the region need s to be taken further.  In particular, the 
CIMA insurance market still does not  have any single approval procedure.  In the CIMA countries, 
insurance may not be directly taken out with a fo reign company that is not authorized to operate 
within the country unless a specific waiver is obtained from the Minister responsible for insurance.  In 
practice, the ministries responsible for insurance grant authorizations on an ad hoc basis to one or 
more institutions that have not been approved to  associate with one or more approved insurance 
institutions for the insurance of specifi c risks or special categories of risk. 
249. Likewise, resident companies may not provide in surance 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 procedur e would also help to place the CIMA insurance 
sector on a sounder footing.
199 
250. Reinsurance is not covered by the CIMA Code.  However, any transfer of reinsurance abroad 
involving more than 75 per cent of a risk relating to a person, property or a liability on the territory of 
a member State, with the exception of certain br anches, must be authorized by the Minister 
responsible for insurance (Articles 308 and 328) .  In practice, however, reinsurance-related 
commitments are probably much higher than those of th e "fronting" insurance companies, thus in fact 
transferring abroad the actual coverage of risks situated in the CIMA area, especially for major 
petroleum and mining risks.  It would seem that se veral companies are engaged in fronting for most of 
the major industrial and commercial risks, thus placing these high-premium risks outside the CIMA 
area.200 
251. The CIMA Code (Article 533) provides that th e Minister responsible for insurance approves 
brokers at national level, and dr aws up, updates and publishes the list of brokers, which he transmits 
to the CRCA.  The DNA are supposed to draw up lis ts on an annual basis, taking into account the 
conditions of eligibility for the profession of  insurance broker defined by the Code. 
(ii) Other financial services 
252. Banking in member countries of the West African Monetary Union (WAMU) is subject to 
common regulations, the main text being the La w regulating banking, which came into force 
on 1 October 1990.201  The BCEAO, in cooperation with the WAMU Banking Commission, is 
responsible for such regulation and for the surv eillance and prudential s upervision of banks and 
                                                      
198 The text of the Regulation was viewed at:  http://www.cima-afrique.org/hc.php?hcl_id=1361. 
199 Ziguélé, M. (2008). 
200 Ibid. 
201 Online information from the BCEAO.  Viewed at:  http://www .bceao.int/intern et/bcweb.nsf/ 
french.htm?OpenFrameSet. Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
 Page 77 
 
 
  financial institutions in member countries.  At th e end of 2009, in WAEMU countries the percentage 
of the population with a bank account was 11.11 pe r cent, including accounts with micro-finance 
institutions.  Paper money still accounts for a rela tively large proportion of the money supply.  
A campaign to promote the use of banking services and non-cash means of payment was launched 
in 2010.202 
253. In general, there are no restrictions on market access for foreign companies.  There are some 
restrictions on foreign presence, however, in the BC EAO's statutes.  For example, under Article 14 of 
the Banking Regulation Law, only a national of a WAMU  country may direct, administer or manage a 
bank or financial institution or one of their agencies .  The Minister of Finance may, subject to the 
favourable opinion of the Banking Commission, gr ant individual waivers from this provision.  
The Secretary General of the Banking Commission exercised his delegated authority to give 
38 favourable opinions in 2008 compared to 47 the pr evious year, to allow non-Union nationals to 
occupy 32 management posts and 14 directors' posts.  In 2010, the Law was amended to allow 
directors who had obtained a waiver from the nati onality requirement in order to exercise in a 
particular country of the Union not to have to re quest another waiver when they changed their post, 
their institution or the country (Article 25). 
254. The prudential situation of banks deteriorated  slightly in 2009 and 2010 (Table IV.14).  
In order to strengthen the financial system, including banking, the minimum equity capital requirement for banks and financ ial institutions was raised to CFAF 5 billion and CFAF 1 billion 
(€7.6 million and €1.5 million), respectively, as of  1 January 2008.  Th e banks and financial 
institutions already in operation were given until 31 December 2010 to comply with this obligation.  
These thresholds are reportedly to be raised to CFAF  10 billion and CFAF 3 billion, respectively, in a 
second stage whose time-frame has yet to be established. 
Table IV.14 
Number of banks complying with WAMU prudential standards,  31 December 2011 
 Côte 
d'Ivoire Guinea-
Bissau Togo Benin Burkina Faso Mali Niger Senegal WAMU
Total number of banks, of which:  4 4 12 12 13 .. .. 97 
Number complying with the following 
standards:          
Representation of minimum capitala .. 3 11 7 11 11 .. .. 75 
Risk coverageb .. 3 11 7 11 12 .. .. 80 
Note:  average solvency ratio (%) .. .. 13.4 .. .. .. .. .. 11.9 
Limitation of capital assets and 
stockholdingc .. 4 9 7 10 12 .. .. 73 
Limitation of commitments on a single 
signature .. 3 6 7 5 9 .. .. 57 
Limitation of individual risks overall 
volumed .. 3 12 7 11 12 .. .. 79 
Other prudential standards          
Limitation of loans to main 
shareholders, managers and staffe .. 4 9 7 9 12 .. .. 74 
                                                      
202 BCEAO (2011).  2010 Annual Report.  Viewed at:  http://www.bceao.int. WT/TPR/S/266 Trade Policy Review 
Page 78 
  
   Côte 
d'Ivoire Guinea-
Bissau Togo Benin Burkina Faso Mali Niger Senegal WAMU
Coverage of long- and medium-term 
uses with stable resourcesf .. 3 5 4 6 9 .. .. 52 
Liquidity ratiog .. 4 7 8 7 9 .. .. 66 
.. Not available. 
a Number of establishments whose core capital is at least equa l to the minimum capital requirement of CFAF 5 billion or the 
requirement set in the approval decision. 
b Number of establishments meeting the standard of risk  coverage by equity share capital, set at 8 per cent. 
c Number of establishments whose capital assets a nd stockholdings do not exceed their equity share capital. 
d Number of establishments limiting risks on a single beneficiar y or a single signature to less than 75 per cent of their equit y share 
capital. 
e Number of establishments limiting accumulated loans to their main shareholders, managers and staff to 20 per cent of their 
equity share capital. 
f Number of establishments covering at least 75 per cent of their fixed uses or uses with a residual maturity of more than two years 
with stable resources, so as to avoid an excessive shift of  banks' short-term resources into medium- or long-term uses. 
g Number of establishments with sufficient cash or uses w hose residual maturity does not exceed three months to cover at 
least 75 per cent of their liabilities with the same maturity. 
Source : BCEAO. 
255. In 2009, the authorities responsible for regul ating and supervising the financial sector, 
including the BCEAO and CIMA, the Inter-African C onference on Social Security (CIPRES), and 
representatives of the eight member States of the Union, decided to establish a Financial Stability 
Committee within WAMU.  This Committee held its first regular session on 29 October 2010 and 
decided on the following priorities:  to identify the risks in the financial system as a whole;  
to monitor unregulated financial activities and products ;  and to decide on the control mechanisms for 
financial groups. 
256. Most bank loans are still for short-term commercial activities and there is a high rate of 
default on the loans granted.  Micro-finance has therefore continued to develop as the only way of 
giving farmers and small enterprises access to loans which they are unable to obtain through the traditional banking system.  Micro-finance institutions  are generally savings and loan cooperatives;  
these decentralized financial systems (DFS) are covered by common WAEMU regulations.  DFS institutions are exempt from all direct or indirect  taxes, charges or fees relating to their savings 
and loan operations. 
257. Since its creation in 1998, the Regional Stoc k Exchange (BRVM), with headquarters in 
Abidjan, has been an additional source of financ ing, supplementing traditional sources such as bank 
finance or private investment in securities, debt  instruments or shares (A nnex on Côte d'Ivoire).
203  
The BRVM is a private company holding a concessi on for a community public service established 
by WAEMU.  The majority of its capital is held  by commercial operators, while States only hold 
about 13 per cent.  The Regional Council for Pu blic Savings and Financial Markets regulates 
the BRVM, gives authorizations to those involved a nd monitors its operations;  it also authorizes issue 
of the shares traded on the BRVM. 
258. Management and intermediation companies (SGIs) play a leading role on these markets.  
They have the exclusive right to negotiate secur ities traded on the Exchange and are responsible for 
safekeeping most of the securities on behalf of their clients.  They are set up in the form of public 
limited companies having the status of a financial in stitution.  There is no restriction on participation 
by SGIs whose capital is owned by persons who are not nationals  of WAEMU member countries.  
In each member State, the BRVM has a nationa l stock exchange office (ANB) responsible, inter alia , 
                                                      
203 Online information from the BRVM.  Viewed at:  http://www.brvm.org. Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
 Page 79 
 
 
  for:  (i) centralizing transmission of orders;  (ii) disseminating information;  and (iii) organizing local 
promotion of the market.  There is no SGI in Guinea-Bissau, which does not have an ANB. 
259. Since 2010, WAEMU has issued two new Dire ctives aimed at harmonizing the fiscality 
applicable to securities and invest ment companies in member States.204  Both of these have been 
implemented in Togo.  The purpose of the Directive on securities is to harmonize the taxation of 
revenue earned from securities and services provide d by approved intermediaries on the WAEMU 
regional financial market.  It also provides for th e adoption of incentive fiscal measures to develop the 
regional financial market in order to boost the numbe r of stock exchange transactions and provide an 
alternative form of financing for enterprises, ther eby increasing economic investment in the Union.  
The Directive on the harmonization of taxation app licable to closed-end investment companies is 
aimed at harmonizing the duties and taxes applicable  to such enterprises and the taxes payable on the 
earnings of those which have their headquarters in a WAEMU member Stat e.  According to the 
Commission, closed-end investment companies play an extremely important role in financing small 
and medium-sized enterprises. 
(9) PROFESSIONAL SERVICES  
260. Professional services have been the subject of several WAEMU Commission regulations 
(Table IV.15).  The aim of these texts is to in stitute free movement and residence within the 
community area for certified professionals who are WAEMU nationals.  The section below describes the progress made in terms of common regulations within WAEMU, as well as the national regulations communicated to the WTO Secretariat in connection with this Report. 
Table IV.15 
Implementation of regulations on  professional services by WAEM U member countries, February 2012 
 Benin Burkina 
Faso Côte 
d'Ivoire Guinea-
Bissau Mali Niger Senegal Togo 
Regulation No. 05/2006/CM /UEMOA, adopted on 
2 May 2006, on the free movement and residence of 
chartered accountants and cer tified accountants within 
WAEMU Yes Yes Yes Yes Yes Yes Yes Yes 
Regulation No. 01/2009/CM /UEMOA, adopted on 
27 March 2009, establishing a Permanent Council of the Accountancy Profession (CPPC) in the Union Yes Yes Yes Yes Yes Yes Yes Yes 
Regulation No. 02/2009/CM /UEMOA, adopted on 
27 March 2009, establishing a West African 
Accountancy Council (CCOA) in the Union Yes Yes Yes Yes Yes Yes Yes Yes 
Directive No. 02/97/CM/UEMOA, adopted on 
28 September 1997, establishing a National 
Association of Chartered Accountants and Certified 
Accountants (ONECCA) in member States of the 
Union Yes No Yes No No No Yes Yes 
Directive No. 03/97/CM/UEMOA, adopted on 
28 November 1997, establishing a National 
Accountancy Council (CNC) in member States of the 
Union Yes No Yes No  No No Yes No 
                                                      
204 Directive No. 02/2010/CM/UEMOA on harmonizatio n of fiscality applicable to securities in 
WAEMU member States.  Viewed at: http://w ww.uemoa.int/Documents/Actes/DIRECTIVE_02_ 
2010_CM_UEMOA.pdf;  and http://www.uemoa.int/Documents/Actes/CM24062011/Directive_02_2011_ 
CM_UEMOA.pdf. WT/TPR/S/266 Trade Policy Review 
Page 80 
  
   Benin Burkina 
Faso Côte 
d'Ivoire Guinea-
Bissau Mali Niger Senegal Togo 
Directive No. 04/97/CM/UEMOA, adopted on 
28 November 1997, on the adoption of a legal regime 
for approved management centres (CGA) in member States of the Union Yes No Yes No No No Yes Yes 
Directive No. 04/2009/CM/UEMOA, adopted on 27 March 2009 establishing a single window for the submission of financial statements (GUDEF) Yes No Yes No No No Yes Yes 
Special accounting rules applicable to approved participants in the WAEMU regional financial market, Annex to Regulation No. 09/2006/CM/UEMOA Yes Yes Yes Yes Yes Yes Yes Yes 
Regulation No. 10/2006/CM/UEMOA of 25 July 2006 
on the free movement of lawyers No No No No No No No No 
Directive No. 06/2005/CM/UEMOA of 
16 December 2005 on the free movement of physicians 
who are nationals of the Union No No No No No No No No 
Directive No. 07/2005/CM/UEMOA on the free 
movement of architects who are nationals of the Union .. .. .. .. .. .. .. .. 
Directive No. 06/2008/CM/UEMOA on the free movement and residence of pharmacists who are 
nationals of the Union No No No No No No No No 
Directive No. 07/2008/CM/UEMOA on the free 
movement of dental surgeons who are nationals of the Union No No No No  No No No No 
.. Not available. 
Note: Yes:  Community text fully implemented.  No:  Community text not implemented. 
Source : WAEMU Commission. 
 
261. As far as accounting services are concerned, th e bookkeeping method is also regulated and 
this has an effect on market access because services by a foreign supplier must comply with the 
regulations.  Since 1998, enterprises located in  OHADA member countries are required to present 
their accounts and financial statements in accord ance with the reference model provided by the 
West Africa Accounting System (SYSCOA).205  In addition to the balance sheet for the accounts, 
however, enterprises often have several balance sheet s for the same financial year, including a balance 
sheet for tax purposes intended for the tax administ ration and a "banking" balance sheet intended for 
banks. 
262. In order to avoid these multiple balance sheets,  a Directive provides for a single window for 
the submission of financial statements (GUDEF), to  which a single balance sheet for each company or 
organization has to be submitted.  This Directive ha s only been partly implemented in certain member 
countries, where the GUDEF receives all the bala nce sheets, but does not yet forward them to 
the BCEAO.206  To avoid the submission of multiple balance sheets, the Directive provides that the 
national SYSCOA structure must be given a single annual financial statement for each company or 
organization.  This Directive is partly implemente d, but some countries in the Union have not yet set 
                                                      
205 The SYSCOA was adopted by Re gulation No. 04/97/CM/UEMOA of 20 December 1996.  It came 
into effect in the WAEMU area on 1 January 1998. 
206 Directive No. 04/2009/CM/UEMOA of 27 March 2009 establishing a single window for the 
submission of financial statements in member States of the Union (GUDEF). Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
 Page 81 
 
 
  up a GUDEF (Burkina Faso, Guinea-Bissau, Mali and Niger).  Benin, Côte d'Ivoire, Senegal and 
Togo have such a structure, which is starting to operate. 
263. The method of bookkeeping is regulated in two ways:  at the community level and at the 
national level.  At the community level, regula tions overseen on the one hand by the West African 
Accountancy Council (CCOA) require that non-financia l companies prepare their financial statements 
according to the SYSCOA.  In 2011, the SYSCOA a ccounting reference model was in force in all 
countries of the Union. 
264. On the other hand, a second community regulati on overseen by the Permanent Council of the 
Accountancy Profession (CPPC) requires that the financial statements of equity capital firms (mainly 
public limited companies) must be certified by professionals listed in the National Lists of the 
National Association of Chartered Accountants and Certified Accountants (ONECCA) for the 
community area.  According to th is second community regulation, only auditors properly listed in the 
ONECCA lists for WAEMU are authorized to certify fi nancial statements.  Each member State has an 
ONECCA.  Financial companies (mainly banks) dr aw up their balance sheets on the basis of the 
banking accountancy plan, while insurance compan ies keep their accounts on the basis of the 
CIPRES Code.207 
265. At the national level, the National Accountan cy Council (CNC) must in principle verify 
effective application of accounting standards in fo rce in the WAEMU area.  The GUDEF must ensure 
that the financial statements are properly prepared in a single copy by national firms, and have been 
drawn up properly on the basis of the accounting references in force in the Union.  At the national 
level, ONECCA ensures that the financial statements  have been verified and certified by authorized 
professionals. 
266. With the aim of integrating informal sector enterprises into the sphere of legal economic 
operators, the WAEMU Commission has provided for a new type of professional accountancy services.  These are services provided by professionals belonging to approved management centres (CGAs) who mainly work with informal sector entrepreneurs providing them with accounting 
assistance to allow them to create small and medium-s ized enterprises in the Union.  Bookkeeping by 
CGA professionals is also regulated by the SYSC OA, which has provided a minimal cash provision 
system for this purpose.  According to the WAEM U Commission, local texts adopted under national 
finance legislation also provide specific conditions  for keeping accounts for those belonging to CGAs, 
giving them certain special fiscal benefits.  With the exception of Guinea-Bissau and Togo, all 
member States of the Union have CGAs. 
                                                      
207 CIPRES:  Inter-African So cial Security Conference. Côte d'Ivoire, Guinea-Bissau and Togo WT/TPR/S/266 
 Page 83 
 
 
   
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