Mauritania WT/TPR/S/250/Rev.1 
 Page 27 
 
 
  III. TRADE POLICY BY MEASURE 
(1) INTRODUCTION  
1. Since its previous Trade Policy Review (TPR) in 2002, Mauritania has experienced a marked 
slow-down in the pace of its trade measure refo rms.  Although the tariff applied is wholly ad valorem  
with a relatively simple four-band structure, the average applied rate has risen from 10.6 per cent in 
2001 to 12.1 per cent in 2011.  Mauritania has bound 39.5 per cent of its tariff lines at ceiling rates.  
The average bound rate is 19.9 per cent for agricu ltural products and 37.8 per cent for non-agricultural 
products.  However, for about 11 per cent of tariff  lines, the applied rates exceed the bound rates.  
The other duties and taxes are bound at zero or 15 per cen t.  Various indirect taxes, in particular, VAT 
and excise duties, are levied on imports and locally produced goods. 
2. Mauritania continues to apply preshipment inspect ion for most goods with an f.o.b. value of 
US$5,000 or more.  However, the relevant laws and regulations are not available.  Although the 
provisions of the WTO Agreement on Customs Valua tion were incorporated into the Customs Code 
in 2002, Mauritania continues to make use of refe rence values supplied by the preshipment inspection 
company. 
3. Mauritania has not notified the WTO of any sanitary or phytosanitary measure (SPS) or 
technical barrier to trade (TBT).  At the same time , it is experiencing difficulties with the application 
of the standardization and accreditation process.  No accreditation body has yet been set up in 
Mauritania. 
4. Pelagic fish exports are subject to minimum flat -rate tax at the rate of  2 per cent. Mauritania 
does not have either an export financing system  or an export guarantee and insurance regime.  
Customs and tax concessions are granted to compan ies eligible for the free points regime, provided 
that they undertake to export the whole of their production. 
5. The Mauritanian State still holds a majority stak e in several commercial enterprises, to which 
it grants a number of concessions in th e form of tax relief or subsidies. 
6. Despite the presence in the Commercial Code of a number of provisions relating to 
competition, in practice there are no specific bodies responsible for investigating and repressing 
anti-competitive practices and abuses of dominant  position.  However, the expansion of certain 
services, such as water and electricity supply, tel ecommunications and transport, has encouraged the 
establishment and bringing into operation of sectoral regulatory authorities.  The prices of petroleum 
products, other than those intended for small-scale fish ing, are subject to government control.  Other 
products may be controlled only in  the event of a proven crisis. 
7. The current Mauritanian government procur ement system, which dates from 2002, is 
seriously flawed.  Despite the publication in 2005 of the Court of Audit's one and only report concerning post facto controls, the Central Gove rnment Procurement Board is exclusively and 
simultaneously responsible for regulation, monito ring, appeals, and the assessment and awarding of 
contracts.  This accumulation of responsibilities is limiting the transparency of government 
procurement.  A new Code has been adopted and c ould be introduced in the course of this year. WT/TPR/S/250/Rev.1 Trade Policy Review 
Page 28 
  
  (2) MEASURES DIRECTLY AFFECTING IMPORTS  
(i) Procedures 
(a) Registration and preshipment inspection 
8. Trade activities are open to both Mauritanian s and foreigners, in principle without 
discrimination.  All regular importers must be enro lled in the central importers register.  However, 
there is no clear list of the documents required to  obtain an authorization to engage in trade. 
9. Mauritania has not yet notified the WTO of its laws and regulations on preshipment 
inspection, which has b een carried out by the Société générale de surveillance  (SGS) since 1994.  
The contract with SGS was renewed for a further three years in 2009. 
10. All goods must be inspected at importation, except for those with an f.o.b. value of less than 
US$5,000.  Moreover, preshipment inspection is not  mandatory for certain goods such as plant and 
equipment imported for public works carried out by foreign companies;  commercial samples;  crude 
petroleum (but not petroleum by-products);  perishable foodstuffs, not frozen or quick-frozen, 
intended for human consumption (meat, fish, fruit, vege tables);  live animals;  plants and flowers;  
pyrotechnic products;  scrap metal;  precious metals;  precious stones;  and works of art.  Thus, a not 
inconsiderable proportion of imports escapes these controls.  The authorities do not publish statistics 
on the annual trend in the percentage in va lue terms of imports subject to inspection. 
11. For preshipment inspection, importers must provide the SGS office in Nouakchott with a 
pro forma  invoice at least ten days before shipment.  Moreover, they must obtain from the SGS a 
preshipment inspection order (prior import declar ation or DPI) valid for a period of six months 
(and renewable for a further three months). 
12. The SGS has the goods inspected by its correspondent in the country of exportation.  
Inspection comprises a physical examination of the go ods to see whether they conform to the terms of 
the contract and to the national and international st andards applicable and verification of the customs 
classification, together with a price comparison to  determine whether the value indicated on the 
invoice "reasonably" corresponds to the import price in Mauritania of identical or similar goods 
(a difference of up to 10 per cent of the value of the order is permitted).  Once the inspection has been 
carried out, the exporter must provide the corresponde nt with the documents relating to the shipment, 
in order that the latter may issue a final report.  After having received the correspondent's opinion, the 
SGS office in Nouakchott issues an unconditional inspection certificate (CRF), if the opinion is 
favourable, or a non-negotiable inspection report (NNRF), if it is not.  A copy of the report is sent to 
the customs authorities.  The information is transmitted between the SGS and customs by ordinary 
post.  The bill of lading is sent to the importer after the goods have been shipped. 
13. Inspection and checking fees, borne entirely by  the Mauritanian Government, are charged at 
the rate of 0.98 per cent of the f.o.b. value, with a minimum flat-rate fee of US$200.1  However, if the 
goods are inspected at destination, these fees are chargeable to the importer.  No information is 
available concerning the proportion of goods inspected at destination. 
                                                      
1 OT Africa Line (2006). Mauritania WT/TPR/S/250/Rev.1 
 Page 29 
 
 
  14. Since 1 July 2010, Mauritania has used the au tomated customs system (Asycuda++) in its 
main customs offices to simplify customs procedures and improve the quality of its statistics.  The 
introduction of Asycuda++ has made it possible to route goods through four customs channels: a red channel (high risk), requiring physical examination of the documents and goods before clearance;  a 
yellow channel (medium risk), signifying clearance  following inspection of the documents;  a green 
channel (low risk), for clearance without the need fo r inspection;  and a blue channel, in which case 
controls are deferred (rapid release). 
15. Customs procedures are governed by the Mauritanian Customs Code.
2  Imports (and exports) 
must be declared by competent natural or legal pe rsons (for example, authorized customs agents and 
persons who have obtained permission to clear  goods under conditions laid down by decree).3  Under 
the Customs Code, a "detailed declaration", toge ther with the necessary accompanying documents, 
must be submitted for all imported goods. 
16. Customs declarations must, in principle, be accompanied by the following documents: 
 - Commercial invoice; 
 
 - certificate of origin; 
  - bill of lading;   - freight transport insurance certificate (obligatory);  and 
 
 - inspection certificate issued by the Société générale de surveillance  (SGS), where 
appropriate. 
 17. Moreover, the 2010 version of the World Bank's Doing Business  report indicates that, in some 
cases, as many as 11 documents may be required for customs formalities.
4  Depending on the 
circumstances, a sanitary/phytosanita ry certificate;  a packing list;  a tax certificate;  a handling 
invoice;  an import permit;  and a transit document may be requested. 
18. According to the authorities, after all the necessary documents have been received, the 
clearance procedure generally takes 48 hours.  It comprises an examination of the declaration, an 
inspection (sometimes including a physical ex amination of the goods), verification of the 
manifests/cargo lists, and the payment of cu stoms duties and taxes.  According to Doing 
Business 2010  this procedure can take up to seven da ys.  Accelerated clearance procedures are 
available for perishable, hazardous and bulky products.   Within this context, there is provision for a 
simplified declaration regime requiring fewer contro ls and less monitoring, which may take the form 
of a deposit, with 15 days in which to submit a detailed declaration. 
19. In cases of violation of the Customs Code or other import regulations, sanctions extend from 
a fine of between UM 10,000 and UM  100,000 to confiscation of the goo ds and means of transport or 
a fine equal to four times the amount of th e duties and taxes payable on the imported goods, 
depending on the seriousness of the offence.  Smuggli ng is punishable by a term of imprisonment not 
exceeding three years.  In 2002, the Customs Code w as amended to incorporate the provisions of the 
                                                      
2 Law No. 66-145 of 21 July 1966 establishing the Customs Code. 
3 Decree No. 84.052 of 12 March 1984 as amended by Decree No. 2006-123 of 14 December 2006. 
4 Doing Business online information.  Viewed at:  
http://www.doingbusiness.org/data/exploreecon omies/mauritania#trading-across-borders. WT/TPR/S/250/Rev.1 Trade Policy Review 
Page 30 
  
  WTO Agreement on Customs Valuation.  Howeve r, Mauritania is experiencing difficulties in 
applying the WTO valuation rules and makes use of  reference values provided by the preshipment 
inspection company. 
20. For some goods such as rice, th e customs value has, in the pa st, been fixed by decree.  
A minimum import value continues to be applied for used cars. 
21. Disputes relating to customs matters are supposed  to be brought before a Customs Tariff High 
Committee.  However, this committee is no longer operational.  The current draft Customs Code 
provides for two dispute settlement bodies:  the National Customs Dispute Arbitration Commission and the Administrative Commission for Conciliation and Settlement of Customs Disputes.  For the 
time being, according to the authorities, amicable settlements are still very common.  If the parties are 
not satisfied with an amicable settlement, the case can be brought before a Valuation Committee and, 
as a last resort, before the courts. 
(ii) Tariff regime and other duties and taxes 
(a) The MFN tariff 
22. Mauritania's 2011 tariff, known as the Fiscal Import Duty (DFI), is based on the 2007 
HS nomenclature and comprises 5,268 10-digit lines (Tables AIII.1 and III.2).  Apart from the DFI, 
the Government imposes a uniform statistical fee of  1 per cent on more than 90 per cent of tariff lines. 
The applied MFN tariff 
23. Mauritania's tariff is entirely ad valorem  and has four rates (zero, 5 per cent, 13 per cent and 
20 per cent).  The modal rate is 5 per cent and the zero rate is applied to 2 per cent of tariff lines 
(Chart III.2).  The simple average tariff rate is 12.1 per cent, which represents an increase of 
1.7 percentage points over 2006 (Table III.1);  to a large extent, the rise in tariff rates in the 
manufacturing sector accounts for this increase in the av erage.  The standard deviation is 6.9 per cent, 
giving a coefficient of variation of 0.57, which s uggests moderate rate dispersion.  Non-agricultural 
products (WTO definition) are subject to higher taxation (simple average 12.2 per cent) than agricultural products (simple average 11.6 per cent) .  If the ISIC (Rev.2) definition is used, the 
manufacturing sector is the most protected (with an average tariff of 12.4 per cent), followed by the 
agricultural sector (9.5 per cent) and mining and quarrying (5.0 per cent) (Table III.2). 
Table III.1 
Structure of the applied MFN tariff, 2006 and 2010 
(Per cent) 
  2006 2010 Uruguay 
Rounda 
1. Tariff lines bound (as a percentage of all tariff lines) 39.5 n.a. n/a 
2. Tariff lines eligible for duty-free entry (as a percentage of all tariff lines) 15.5 2.0 1.7 
3. Duties other than ad valorem  (as a percentage of all tariff lines) 0.0 0.0 0.0 
4. Tariff quotas (as a percentage of all tariff lines) 0.0 0.0 0.0 
5. Duties other than ad valorem , without any ad valorem  equivalent 
 (as a percentage of all tariff lines) 0.0 0.0 0.0 
6. Simple average duty rate 10.4 12.1 20.6 
 Agricultural products (WTO definition)b 11.9 11.6 38.4 
 Non-agricultural products (WTO definition)c 10.2 12.2 11.6 Mauritania WT/TPR/S/250/Rev.1 
 Page 31 
 
 
    2006 2010 Uruguay 
Rounda 
 Agriculture, hunting, forestry and fishing (ISIC 1) 14.5 9.5 41.8 
 Mining and quarrying industries (ISIC 2) 5.6 5.0 0.0 
 Manufacturing industries (ISIC 3) 10.1 12.4 17.7 
7. National tariff peaks (as a percentage of all tariff lines)d 0.0 0.0 4.5 
8. International tariff peaks (as a percentage of all tariff lines)e 32.3 38.0 48.5 
9. Global standard deviation of  the rates applied 7.6 6.9 17.6 
10. "Nuisance" rates applied (as a percentage of all tariff lines)f 0.0 0.0 0.0 
n/a Not applicable. 
n.a. Not available. 
a Based on the 2006 Tariff. b WTO Agreement on Agriculture. 
c Excluding petroleum. 
d National tariff peaks correspond to duties that are higher than three times the simple average of all the rates applied (indi cator 6). 
e International tariff peaks correspond to duties that exceed 15 per cent. 
f "Nuisance" rates are rates that are more  than zero but do not exceed 2 per cent. 
Source : WTO Secretariat calculations , based on data provided by the Mauritanian authorities. 
24. Overall, the tariff is characterized by positiv e escalation (Chart III.1), particularly in the 
following industries:  textiles and clothing;  paper,  articles of paper, printing and publishing;  and 
chemical products.  The high level of effective pr otection in these industries discourages efforts to 
achieve competitiveness in internati onal markets for the local products concerned.  However, tariff 
escalation is mixed in the food, beverage and tobacco  industries, which raises the production costs of 
the industries that use the taxed materials as inputs. 
Bound MFN duties 
 
25. Mauritania has bound 39.5 per cent of its tariff lines.  The simple average of the bound rates 
for all products is 19.9 per cent, or 37.8 per cen t for agricultural products and 10.7 per cent for 
non-agricultural products.  The difference between the applied and the bound rates (12.1 per cent and 
19.9 per cent, respectively) and the small proportion of bound tariff lines are not calculated to ensure 
the predictability of the Mauritanian tariff regime.  Moreover, for 631 tariff lines (about 11 per cent of 
the total), the applied rates exceed those bound. 
26. "Other duties and taxes" are bound at zero or 15 per cent. 
(b) Other duties and charges levied exclusively on imports 
27. A UM 2,000 computer fee is charged on each decl aration, whatever the customs procedure.  
Moreover, imports of most products are subject to a statistical fee.  Since Mauritania's previous TPR, 
the statistical fee has been redu ced from 3 per cent to 1 per cent. 
 
 WT/TPR/S/250/Rev.1 Trade Policy Review 
Page 32 
  
  0.05.010.015.020.025.0Chart III.1
Escalation of the applied MFN tariff  rate by 2-digit ISIC group, 2011
Source :
All products
Food products, 
beverages and 
tobacco
Textiles and 
clothing
Wood and 
articles of wood
Paper and articles 
of paper, printing 
and publishing
Chemicals
Non-metallic 
mineral 
products
Basic metal 
industry
Articles of metal, 
machinery and 
equipmentNot applicableAgriculture
MiningUnprocessed products Semi-processed products Finished products
Not applicablePer cent
WTO Secretariat calculations, based on data provided by the Mauritanian authorities .
Other 
manufacturing 
industries
 
 
 
Table III.2 
Summary analysis of the applied MFN tariff, 2011 
Description Number of
lines MFN tariff applied  in 2010 
Imports 2008a 
(US$ million) Simple average 
rate  Range of rates Standard 
deviation CV 
(per cent)
Total 5,268 12.1 0-20 6.9 0.6 1,636.3 
Harmonized System (HS)       
Chapters 1 to 24 752 13.4 0-20 7.0 0.5 462.5 
Chapters 25 to 97 4,516 11.9 0-20 6.9 0.6 1,173.7 
WTO definitionb       
Agriculture 693 11.6 0-20 6.9 0.6 462.8 
Live animals and products of animal origin 92 18.6 5-20 4.2 0.2 5.4 
Dairy produce 20 12.0 0-20 9.2 0.8 76.8 
Coffee, tea, cocoa, sugar, etc. 132 14.7 0-20 6.6 0.4 84.0 
Cut flowers and plants 32 5.0 5.0 0.0 0.0 0.2 
Fruit and vegetables 153 8.7 5-20 6.4 0.7 14.2 
Cereals 16 5.2 0-13 2.4 0.5 183.6 
Oil seeds, fats and oils 91 10.2 5-20 4.5 0.4 67.5 
Beverages, spirits 37 20.0 20 0.0 0.0 3.9 
Tobacco 9 11.9 5-20 5.9 0.5 26.2 
Other agricultural products 111 7.0 0-13 3.6 0.5 0.9 
Non-agricultural products (excluding 
petroleum) 4,548 12.2 0-20 6.9 0.6 627.9 
Fish and fisheries products 127 19.7 5-20 1.8 0.1 0.2 
Mineral products, precious stones and 
precious metals 327 12.1 0-20 6.9 0.6 93.3 
Metals 598 12.5 0-20 6.8 0.5 52.9 
Chemical products and photographic supplies 877 7.4 0-20 5.7 0.8 54.8 
Leather, rubber, footwear and travel goods 161 14.0 5-20 5.7 0.4 28.2 
Wood, wood pulp, paper and furniture 266 11.6 0-20 6.3 0.5 23.2 
Textiles and clothing 849 17.5 0-20 4.3 0.2 32.0 
Transport equipment 183 9.7 0-20 6.7 0.7 122.7 Mauritania WT/TPR/S/250/Rev.1 
 Page 33 
 
 
  Description Number of
lines MFN tariff applied  in 2010 
Imports 2008a 
(US$ million) Simple average 
rate  Range of rates Standard 
deviation CV 
(per cent)
Non-electrical machinery 519 7.3 5-20 4.7 0.6 149.3 
Electrical machinery 251 13.0 5-20 6.3 0.5 58.3 
Non-agricultural products, n.e.s. 390 14.9 5-20 6.3 0.4 13.1 
By ISIC sectorc       
Agriculture, hunting, forestry and fishing 284 9.5 0-20 6.9 0.7 154.0 
Mining and quarrying industries 98 5.0 0-13 1.0 0.2 1.3 
Manufacturing industries 4,885 12.4 0-20 6.9 0.6 1,481.0 
By stage of processing       
Raw materials 620 8.9 0-20 6.4 0.7 264.0 
Intermediate goods 1,754 10.4 0-20 6.2 0.6 173.6 
Finished goods 2,894 13.8 0-20 6.9 0.5 1,198.7 
a Total imports are greater than the sum of the individual headi ngs because some imports, with a value of US$1.3 million, are n ot 
classified in the Harmonized System and hence cannot be classified in the ISIC. 
b There are 27 tariff lines for petroleum produc ts that have not been taken into account. 
c International Standard Industrial Classi fication of All Economic Activities (Rev.2),  electricity, gas and water excluded (one  tariff 
line). 
Note: CV = coefficient of variation. 
Source : WTO Secretariat estimates, based on data supplied by  the Mauritanian authorities, and the UNSD Comtrade 
database for 2008 imports. 
 
 
(2.0)(41.5)
(18.5)(38.0)
0102030405060708090100
05001,0001,5002,0002,5003,000
Duty-free 5 13 20The figures in parenthesis correspond to the percentage of the total number of lines.  They do not add up to 100 
since the rates applied to 11 lines have not been supplied. 
WTO Secretariat calculations, based on data supplied by the Mauritanian authorities.Chart III.2
Breakdown to MFN tariff rates applied, 2011
Number of tariff lines
Note:
Source :Per cent
Number of llines
Cumulative percentage (right-hand scale)
 WT/TPR/S/250/Rev.1 Trade Policy Review 
Page 34 
  
  (c) Tariff preferences 
28. Mauritania does not grant tariff preferences to imports, whatever their origin. 
(d) Tariff quotas and seasonal duties 
29. Mauritania does not apply any tariff quotas.  Th e seasonal duties formerly applied to onions, 
tomatoes, carrots and lettuce were abolished in 2008. 
(e) Internal duties and taxes 
Value added tax 
30. Like local goods and services, impor ts are generally subject to an ad valorem  value added tax 
(VAT).  VAT on imports is calculated on the basis of the c.i.f. value, plus duty and, where 
appropriate, the statistical fee. 
31. For most goods and services, the rate of VAT  is 14 per cent.  Moreover, the 2010 Finance 
Law imposes a rate of 18 per cent on petroleu m products and telephony services. Some essential 
foodstuffs, industrial inputs, medicines, books a nd newspapers are exempt from VAT.  Exported 
goods and services are subject to a zero rate of VAT, wh ich means that it is refunded on inputs used in 
producing the goods and services concerned (secti on (3)(ii)).  According to Mauritania's 2007 
Medium-Term Expenditure Framework (CDMT), th e exemption regimes should have undergone a 
revision in 2010, which was also to involve the establishment of VAT on "essential" products.5  
The General Tax Code provides for the refunding of  VAT on certain purchases/inputs (sections (3)(ii) 
and (4)(ii)).  In principle, to have VAT refunded,  exporters must have re gularly carried out export 
operations and be in credit with respect to VAT fo r a minimum of UM 1 million.  Moreover, investors 
must have imported capital goods and must also ha ve reached a total of UM 1 million in refundable 
VAT.  In this case, only the VAT paid on the capital goods is refundable.  According to the authorities, however, requests for the refunding of  VAT are still rare in Mauritania, probably because 
companies fear becoming the target of a tax aud it triggered by a request to have VAT refunded. 
Consumption taxes (excise duties) 
32. Mauritania imposes consumption taxes (excise duties) on a specified list of products, in 
accordance with the principle of national treatment . Under the Tax Code, li quid hydrocarbons, other 
than crude oils, excluding aviation fuel, are subject to specific duties ranging from UM 0.86 per litre for paraffin oil to UM 25 per litre for premium-grad e fuel.  However, products delivered to vessels on 
the high seas, to fishing boats for consumption at sea, and to commercial aircraft are exempt.  
In addition, there are specific duties on sugar in blocks, carbonated beverages and fruit juice in cans, 
sound or video recording or reproducing apparatus fo r television, radio receivers, television receivers, 
radio receivers combined with sound reproducing appa ratus, and parabolic antennas.  The duties range 
from UM 2.5 (per kilogram of sugar) to UM 15,000 (per unit for parabolic antennas). 
33. Consumption taxes are ad valorem  on tea (20 per cent), leaf tobacco (20 per cent), snuff and 
other tobacco put up in bulk (35 per cent), lump  and caster sugar (18 per cent) and alcoholic 
                                                      
5 Ministry of Economic Affairs and Development.  Viewed at:  
http://www.economie.gov.mr/NR/rdonlyres/C3 876AB5-69B5-4383-976CD15FE3F3674/0/CDMT2008 
2010.doc, October 2007. Mauritania WT/TPR/S/250/Rev.1 
 Page 35 
 
 
  beverages (from 195 per cent to 294 per cent depending on the nature of the beverage).6  Consumption 
taxes are levied on the customs value of imported products and the ex-factory selling price of locally 
produced goods.  However, no information has been provided concerning goods produced locally. 
34. In principle, any importer liable for consumpti on taxes must keep a ledger showing the dates 
of import declarations or delivery dates, the quantities imported or delivered, and the dates and 
numbers of the receipts relating to payments.  Moreover, for goods produced locally, the taxpayer 
must record in the ledger information on the goods in  stock on the first of January of each year, the 
goods produced, entered on a daily basis, and the goods removed from stock, al so on a daily basis.  
In both cases, the ledger must be initialled by the Di rector-General of Customs or his representative. 
35. Local taxpayers pay taxes to the Treasury before the 15th of each month for taxable 
transactions relating to the previous month.  C onsumption taxes on imported goods are assessed by 
the customs service at importation, in the same way as customs duties and taxes. 
36. Imports are also subject to payment of a minimu m flat-rate tax (IMF).  Since Mauritania's last 
TPR, the rate of this tax has been reduced from 4 per cent to 2.5 per cent of the turnover for the 
previous financial year, with a minimum that has risen from UM 240,000 to UM 750,000.  
Even though this is not a tax on imports as such , it is nevertheless imposed when products are 
imported, except in the case of exports of pelagic fish on which the IMF is payable at the rate of 2 per cent.  The IMF is 100 per cent deductible fro m the tax due under the Industrial and Commercial 
Profits (BIC) regime.
7  However, the fraction of the IMF in ex cess of the BIC levy is not refunded and 
is retained by the Treasury.  The BIC tax rate was reduced from 40 per cent to 35 per cent in 2001, 
and to its present level of 25 per cent in 2002. 
(f) Tariff concessions and exemptions from duties and taxes 
37. There have been no substantial changes in the situation regarding tariff concessions and 
exemptions in recent years.  Several import regimes make it possible for operators not to have to pay 
general taxes at the border. 
38. There are still many waivers and exemptions from import duties and taxes under various laws 
and regulations.  The procedure for granting such exemptions, which involves several ministries, and 
the monitoring of these exception regimes waste r esources and have a marked impact on revenue. 
39. Exemptions and waivers can be classified in th e following categories: exemptions for certain 
companies, in particular, the National Industria l and Mining Company (SNIM) and the Mauritanian 
Electricity Company (SOMELEC);  exemptions grante d under the Investment Code;  aid and grants;  
diplomatic exemptions;  special exemptions;  a nd other exemptions and waivers.  They can be 
granted, in particular, under the various Finance La ws, within the framework of ratified international 
agreements, and under provisions of the Investment  Code, agreements with certain companies and 
bilateral agreements. 
40. Temporary admission with relief from duties and taxes is granted for goods introduced 
temporarily into Mauritania.  It is granted by order of the Minister of Finance, at the proposal and 
                                                      
6 The following products are exempt from the consumption tax on alcoholic beverages: alcoholic 
medicinal products, with the exception of mint alcohol;  and alcoholic beverages produced in Mauritania from 
alcohol that has already be en taxed in Mauritania. 
7 Up to 1999, 25 per cent could be deducted, and from 2000 onwards 75 per cent. WT/TPR/S/250/Rev.1 Trade Policy Review 
Page 36 
  
  with the agreement of the Minister responsible for industry.  The Customs Code distinguishes 
between: 
 - Normal temporary admission, involvi ng products for processing, working or 
additional labour input; 
 
 - exceptional temporary admission for objects imported for repair, testing or 
experimentation;  for packaging to be fille d with products for export;  for packaging 
imported full and intended to be re-exporte d empty or full of local products;  for 
motor vehicles imported by tourists not e ngaging in any commercial activity;  and for 
objects, the importation of which is individual and exceptional in nature and not 
likely to become generalized;  and 
  - special temporary admission of plant and equipment for projects of limited duration.  
In this case, duties are collected in  proportion to the depreciation. 
 
41. To qualify for temporary admission, importers must sign a bond-note undertaking to re-export 
or warehouse the products temporarily admitted with in a fixed time-limit;  to fulfil the obligations 
prescribed by the law and regulations on temporary admission;  and to accept the sanctions applicable in the event of infringement of the terms of  the bond-note or failure to discharge it. 
42. Goods in transit from one customs office to another are exempt from duties and taxes.  
At entry, they must be declared in detail and checked under the same conditions as goods declared for 
home consumption. 
43. The customs legislation also provides for ad mission with conditional relief from duties and 
taxes for goods admitted to public and private warehouses.  Public warehouses are established by 
decree.  They are given in concession, in order of priority, to the commune, the port management 
authority or the Chamber of Commerce.  The c oncession-holder collects taxes, the amount of which 
must also be approved by decree.  Goods may stay  in public warehouses for five years.  Subject to 
authorization by the Director of Customs, pr ivate warehouses may be established on commercial 
storage premises within zones in which a customs of fice is situated.  Goods may not stay more than 
two years in a private warehouse.  If warehoused go ods are released for consumption, the duties and 
taxes applicable are those in force at the time of registration of the goods declaration. 
(iii) Rules of origin 
44. Mauritania has not made any notification to the WTO concerning preferential or 
non-preferential rules of origin.
8  However, the Customs Code c ontains provisions relating to the 
determination of the origin of a product;  they ha ve not changed since Mauritania's previous TPR and 
define the country of origin of a product as the country in which the product was harvested, extracted 
from the soil or manufactured. 
45. For products harvested, extracted from the so il or manufactured in one country and then 
processed in another, Article 25 of the Customs Code states that the rules to be followed in order to 
determine their origin are "established in interna tional conventions or by decree", without going into 
any further detail. 
46. According to the authorities, Mauritania does not have any preferential rules of origin. 
                                                      
8 WTO document G/RO/70 of 17 December 2010. Mauritania WT/TPR/S/250/Rev.1 
 Page 37 
 
 
  47. The certificates of origin of products exported within the context of tariff preferences granted 
to Mauritania must be valida ted by Mauritanian customs. 
(iv) Import licences, prohibitions and other controls 
48. At its session held on 29 October 2010, the WTO Committee on Import Licensing noted that 
Mauritania was one of the 20 Members which, sinc e acceding to the WTO, had not submitted any 
notification under the Agreement on Import Licensing Procedures.9  According to the authorities, 
Mauritania is not currently applying any quantitati ve restriction on imports for economic purposes.  
Nevertheless, there appears to be a regulatory frame work for products deemed sensitive (live animals, 
sugar, rice, medicines, arms, and narcotic drugs),  for which a special authorization is needed.  
Moreover, Mauritania has a list of plants and plant products, the importation of which is prohibited or 
subject to prior authorization (Tables AIII.2 an d AIII.3).  According to the authorities, these 
regulations have neve r been applied.  
49. For reasons of safety, health or religious morality, the importation of certain products, 
namely, alcohol, arms and ammunition, and pork, is prohibited. 
50. The importation of some products that are prohibited or subject to restrictions, such as 
distilling equipment, seed, rough diamonds, obscene publica tions or films, saccharin, narcotic drugs 
and explosives, may be authorized by a competent government authority. 
51. Prior authorization from the Minister responsible  for fisheries is required to import fishing 
vessels.10  Arms, ammunition, military uniforms and decorations may only be imported by the 
competent authorities.  A special re gime continues to apply to impor ts of petroleum products;  import 
permits are administered by the Ministry  responsible for petroleum and energy. 
(v) Contingency measures 
52. Mauritania does not have any special legisl ation on the application of anti-dumping, 
countervailing or safeguard measures. 
53. However, some provisions concerning anti-dum ping measures are contained in the current 
Customs Code.  Article 14 of the Customs Code gives the President of the Republic the right to 
impose anti-dumping and countervailing measures by ordinance, where necessary, but no measure of 
this type has yet been applied. 
(vi) Standards, technical regulations and other requirements 
(a) Standards, technical regulations, and testi ng, certification and accreditation procedures 
54. Mauritania has not made any notification under Article 15.2 of the WTO Agreement on 
Technical Barriers to Trade (TBT) and no national enquiry point on TBTs has yet been established. 
55. Mauritania has recently adopted a law on sta ndardization and quality promotion.  Under 
Article 2 of Law No. 2010-003 of 14 January 2010,  standardization, certification and accreditation 
activities are coordinated and monitored by the Minist er responsible for industry.  The absence of an 
                                                      
9 WTO document G/LIC/M/32 of 16 December 2010. 
10 Article 8 of the 2000 Fisheries Code. WT/TPR/S/250/Rev.1 Trade Policy Review 
Page 38 
  
  implementing decree is limiting standardization activ ities.  The national standardization, metrology 
and quality promotion system consists of the following bodies: 
 - The National Standardization and Qua lity Promotion Council, responsible, in 
particular, for helping the Government to define national policy in these areas and to 
advise on any related strategic question; 
  - the Mauritanian Accreditation Committee, responsible for advising on applications 
for accreditation of certification bodies;  and 
 
 - the National Standardization and Metrology Office. 
 56. In principle, the general standardizati on programme is drawn up by the National 
Standardization Office, and any other body with an interest in the drafting of a standard may submit 
its proposals to the Office, together with the n ecessary supporting documents.  Technical committees 
are responsible for drafting standards. 
57. The application of an approved standard may be made mandatory by order of the ministry or 
ministries concerned.  This order is published in  the Official Journal.  Changes in technical 
regulations are published in the Official Journal an d copies are distributed to the interested public 
bodies. 
58. In practice, within the Ministry responsible for industry, the Standardization and Quality 
Promotion Directorate (DNPQ) continues to deal with  matters relating to standardization.  So far, 
standards have been adopted in the food product sect or, in particular, for edible oils and wheat flour. 
Mauritania is having difficulty applying its legislati on relating to the standardization, certification and 
accreditation process.  Despite the adoption of a law in 2010, the regulatory framework for 
standardization, certification and accreditation rema ins weak owing to the absence of implementing 
decrees.  In addition, the more or less total lack of infrastructure, such as laboratories and equipment, 
means that quality and metrological controls are es sentially the prerogative of the inspection company 
SGS.  According to the authorities, it is pla nned to set up an accreditation system by 2013. 
59. In practice, for reasons such as health and safety, it appears that French or American 
standards or other international standards may be  required when certain products are imported into 
Mauritania. 
(b) Sanitary and phytosanitary measures 
60. Mauritania acceded to the FAO's Interna tional Plant Protection Convention (IPPC) on 
29 April 2002.
11  It is also a member of the World Organisation for Animal Health (OIE) and the 
FAO/WHO Codex Alimentarius Commission. 
61. The situation with respect to sanitary and phyt osanitary controls is characterized by the 
presence of several different services without proper coordination.  These include the Ministry 
responsible for health, hygiene and food safety;  the Ministry in charge of fisheries, for fishery 
product quality control via the Fishery Product Promotion Directorate (DPPP);  and the Ministry of Rural Development and the Environment (MDRE), fo r phytosanitary and animal health controls, 
applied by the Agriculture and Livestock Directorat es, respectively.  Despite this wide range of 
                                                      
11 Online information from the FAO.  Viewed at: http://www.fao.org/Leg al/treaties/004s-f.htm, 
September 2010. Mauritania WT/TPR/S/250/Rev.1 
 Page 39 
 
 
  participants, effective control of food quality and safety is still limited.12  The sanitary and 
phytosanitary inspection fees, the method of payment and the cost of treatment are to be determined 
jointly by the Ministries responsible for agricultu re and for finance, respectively.  A decree 
establishing the level of sanitary and phytosanitary inspection fees is in process of being drafted.  
Law No. 042 of 26 July 2000 sets out the rules governing the protection of plant species and their 
by-products.  Under this law, plant species and th eir by-products, earth, compost and packaging used 
for transporting them may not be imported into Ma uritania without a phytosanitary certificate issued 
by the country of origin. 
62. In 2002, the Ministry responsible for agricultu re published three separate lists showing the 
plant species, their by-products, and the other prod ucts, the importation of which is, respectively, 
prohibited, subject to prior authorization or subject only to the submission of a phytosanitary certificate (Tables AIII.2 to AIII.4). 
63. With regard to plants which may only be im ported with prior authorization, requests for 
authorization must reach the plant protection service at least ten days before the goods are ordered.  
Waivers may be granted for plants whose importation is prohibited, but solely for scientific research 
or experimentation purposes.
13 
64. The equivalent legislation for sanitary measur es dates from the 1960s.  The Livestock Code in 
force was adopted in 2004.  Accord ing to the authorities, the OIE is currently helping Mauritania to 
draft a more modern livestock code.  It is understood  that the importation of some animals is subject 
to prior authorization by the Ministry responsible fo r livestock.  However, the list of these animals is 
not available.  Decree No. 65.153 of 19 Oct ober 1965 governs the sanitary inspection and safety 
of food products of animal origin for human consum ption.  Under this decree, the establishment and 
re-opening of premises for the preparation, processi ng, storing, preservation, shipment and sale of 
products of animal origin, including fisheries products , are subject to the prior authorization of the 
mayor of each commune concerned, subsequent upon the expression of a favourable opinion by the 
Director responsible for livestock, marine fisheri es and animal industries.  The technical surveillance 
of the premises, animal health controls, and produc t sanitary and safety inspections are mandatory, but 
are currently carried out only if a duly accredited ve terinary services officer lives in the area within 
which the abattoir or slaughter yard is situated. 
65. The importation and exportation of animals a nd animal products are governed by Decree 
No. 65.087 of 19 May 1965.  Every animal imported must be accompanied by a sanitary certificate 
not more than one month old.  This certificate must confirm that the animals in question are free from 
certain diseases, and that they have been vaccin ated against epidemics prevalent in the exporting 
country (Table III.3). 
                                                      
12 Document prepared by Mauritania on the occasi on of the FAO/WHO Regional Conference on Food 
Safety for Africa, Zimbabwe, 3-6 October 2005. 
13 MDRE Order No. 1256 of 12 November 2002. WT/TPR/S/250/Rev.1 Trade Policy Review 
Page 40 
  
  Table III.3 
Sanitary requirements at import ation and exportation for certain  animals and animal products 
Products Requirements relating to diseases  Requirements relating to region of origin  
Bovine animals (Europe, Am erica, Asia) Free from tuberculosis, brucellosis, 
vaccinated against foot-and-mouth disease 
less than two months previously.  
Bovine animals (Africa, Asia) Vaccinated against rinderpest (cattle 
plague) more than 15 days and less than one year previously. Region free from cattle  plague and bovine 
contagious peripneumonia for more than six months. 
Sheep and goats Free from brucellosis. Region free from foot-and-mouth disease. 
Equine animals Free from glanders.  
Poultry Raised under official veterinary 
surveillance, free from contagious avian 
diseases.  Aviary birds of the Psittacidae 
family may not be imported into Mauritania without the special authorization of the 
veterinary services.  
Pigs Free from swine fever (classical and 
African) and foot-and-mouth disease.  
Carnivores, dogs and cats Valid inte rnational anti-rabies vaccination 
certificate (IAVC) and certificate of good 
health. The certificate of good health must have 
been made out less than three days before 
departure from the place of shipment. Dogs less than three months old are exempt 
from the anti-rabies vaccination certificate 
requirement but must have a certificate of good health;  the same provisions apply to 
cats less than three months old.  
Slaughtered poultry, eggs, dead game Certif icate attesting to their origin and their 
provenance from a region free from the 
contagious diseases of the species.  
Sperm for artificial insemination Certificat e issued by the official veterinary 
authorities, containing information regarding the conditions of collection and 
the identity and state of health of the 
donors, which must be free from venereal disease.  
Prepared meat products, canned goods Cer tificate establishing their origin and 
confirming that they have been prepared on 
premises under vete rinary control.  
Source : Mauritanian authorities, Decree No. 65.087 of 19 Ma y 1965 regulating the importation and exportation of 
 animals and animal products. 
66. A health laboratory was set up in December 1999.  Its main task appears to be to verify 
whether exports of fish (but not imports) co mply with international health standards. 
67. As part of its transparency  commitments under the WTO Agr eement on the Application of 
Sanitary and Phytosanitary Measures, Mauritania h as notified the Consumer Protection Directorate as 
its national enquiry point and has designated the Director of Agriculture and Livestock as the 
authority responsible for notification procedures.14 
                                                      
14 WTO documents G/SPS/ENQ/12 of 4 July 2001 and G/SPS/NNA/2 of 5 July 2001. Mauritania WT/TPR/S/250/Rev.1 
 Page 41 
 
 
  68. Mauritania has no regulations concerning GMOs.  Although the authorities state that they are 
conforming with the directives of the Permanent Interstate Committee for Drought Control in the 
Sahel (CILSS), no information concerning  these directives has been provided. 
(c) Packaging, labelling and marking 
69. Mandatory labelling requirements apply to a number of imported products such as food 
products, cigarettes, and matches, but seem not to apply to goods produced locally.  Labelling must 
always be in French and/or Arabic. 
70. In the case of food products, the label must indicat e the nature of the product, the ingredients 
and the quantity, together with the place of producti on and the use-by date.  Moreover, in accordance 
with Decree No. 2009-102 of 6 April 2009 regul ating veterinary pharmacy in Mauritania, the 
packaging of medicated animal feedstuffs must bear a label indicating its complete composition, 
together with the date of manufacture and use-by date. 
(vii) Other measures 
71. No agreement has been concluded with forei gn governments or enterprises with a view to 
influencing the quantity or value of goods and se rvices exported to Mauritania.  Likewise, the 
authorities are not aware of any such agreements  between Mauritanian and foreign enterprises. 
72. Mauritania does not impose any domestic content requirements for the purpose of offering 
advantages or incentives with a view to promoting the consumption or use of local goods and services. Strategic petroleum reserves are maintained  by the Mauritanian Petroleum Products Storage 
Company (MEPP), the only entity authorized for this purpose by the State (Chapter IV(4)(i)).  Where 
cereals are concerned, the National Import and Export Company (SONIMEX) is responsible for 
maintaining buffer stocks equivalent to thr ee months' consumption (Chapter IV(2)(iv)). 
73. Mauritania participates in international trad e sanctions decided upon by the United Nations 
Security Council or by the regional bodies to which it belongs. 
(3) M
EASURES DIRECTLY AFFECTING EXPORTS  
(i) Registration and documentation  
74. Under the Customs Code, exports must form the subject of a "detailed declaration", 
accompanied by a sanitary certificate and a certificate of origin, if the importing country so requires.  The Ministry responsible for agriculture issues e xporters, on request, with phytosanitary, sanitary and 
re-exportation certificates.  When cattle are being ex ported, an exit authorization is also required. 
75. According to the BCM, an undertaking to repatr iate foreign currency is also mandatory.  
Moreover, in August 2002, the BCM made it a requi rement for 70 per cent of the proceeds of 
exporting fish to be repatriated th rough its intermediary.  This per centage was reduced to 60 per cent 
in 2005.  In 2006, this obligation was waived for e xports of small quantities of fish caught on the high 
seas, and was reduced to 25 per cent for exports  of the Mauritanian Fish Marketing Company 
(SMCP).
15 
                                                      
15 IMF (2010b). WT/TPR/S/250/Rev.1 Trade Policy Review 
Page 42 
  
  (ii) Export taxes 
76. The IMF is levied on exports of pelagic fish at the rate of 2 per cent.  Moreover, all products 
exported are subject to payment of a statistical fee of 1 per cent. In the case of cattle exports, the 
exporters appear to be subject to a shipment tax,  at municipality level, which ranges on average from 
UM 50 to UM 100 for bovine animals, from UM 8 to UM 20 for small ruminants, and from UM 60 to 
UM 200 for camelids. The authorities have not indicated the purpose for which these duties are 
levied. 
77. In Mauritania, exports are zero-rated for VAT.  
(iii) Export prohibitions, controls and licences 
78. According to the authorities, Mauritania do es not currently apply any prohibitions or 
quantitative restrictions on exports and does not requi re export licences.  However, the exportation of 
fishing vessels would appear to be subject to the pr ior authorization of the Minister responsible for 
fisheries.16  In addition, in order to overcome malnutrition and iodine deficiency, in 2008 the 
Government decided to prohibit the exportation of some species of fish, such as mullet, and to open 
up sales outlets for fish in the interior of the country. 
Free points 
 
79. Since Mauritania's previous TPR there have b een no significant changes in its free points 
regime.  The 2002 Investment Code introduced a fr ee points regime applicable to enterprises whose 
total production is exported.17  Enterprises covered by this regime  are placed under the supervision of 
the customs administration and benefit from custom s and tax concessions (Box III.1).  The conditions 
and formalities for admission to these privileges unde r the Investment Code are laid down by prime 
ministerial decree.  Investors must submit a declaration of their activities setting out all the information relating to their investment progra mme, their target markets, their financing and 
production plans, and the anticipated economic and fi nancial results.  The investment single window, 
which groups together within the investment  commission all the services involved in issuing 
documents to investors, is responsible under this  decree for helping investors to draw up their 
declarations. 
80. According to the authorities, 18 free points have  already been approved in Mauritania in the 
fishing and fruit and vegetable sectors.  However,  only six of them are actually in continuous 
operation. 
                                                      
16 Article 8 of the 2000 Fisheries Code. 
17 Under Article 8 of the Code, the following may be covered by the free points regime:  activities 
directly intended for export (the production and sale of goods abroad or the supply of services) and activities 
indirectly intended for export comprising the integral  sale or supply of services to directly exporting 
beneficiaries situated on Mauritanian territory. Mauritania WT/TPR/S/250/Rev.1 
 Page 43 
 
 
  Box III.1:  Advantages accorded  under the free points regime  
Concerning means of production 
- Importation of construction materials, machinery, to ols and equipment and spare parts, together with  
plant and utility vehicles, free of all fiscal duties and taxes; 
- asset contributions, transfers made by means of such contributions, and other instruments executed to 
organize or make possible the exercise of the activity are exempt from registration fees and stamp duties; 
- the enterprise is exempt from business tax ( patente ) or any other tax that might replace it, as well as all 
taxes on the ownership, control or occupation of movable and immovable property, tangible or 
intangible, assigned to the activity;  and 
- extensions, modernizations and renovations are eligible for the same exemptions. 
Concerning operation 
- Raw materials and semi-finished products necessary for the production process do not give rise to any 
import duty or tax;  and 
- the rate of tax on profits is fixed at 25 per cent of the profits and the minimum flat-rate tax at 2 per cent 
of turnover. 
Concerning the employmen t of expatriates: 
- The enterprise may employ up to four foreign supervisors or managers without the need for authorization 
or permit, provided that equivalent national skills are not available;  and 
- expatriate employees working exclusively for the needs of the investment benefit from: 
 - the importation free of all fiscal duties and taxes of their personal effects and a tourism vehicle;  
the duties and taxes payable in the event of these goods being sold to a resident not eligible for 
the same exemption are determin ed in accordance with  the customs valuation regulations in 
force at the time; 
 - a ceiling on the taxation of their wages or salaries at 20 per cent of the gross amounts;  if tax is 
deducted at source, the remuneration does not form part of the basis of assessment for general 
income tax, except insofar as it gives rise to tax credit up to the amount of the deductions made;  
these deductions are made under the same conditions as those relating to the tax on wages and 
salaries; 
 - foreign employees may belong to a social secur ity system other than that of the National Social 
Security Fund, in which case they are not requ ired to pay any contribution to that fund. 
Source : Mauritanian Investment Code (2002). 
(iv) Aid for exporters, export promotion and financing 
81. In Mauritania, there is no special law on the promotion of exports.  However, the Customs 
Code provides for various procedures that make it possible to import with conditional relief from 
duties and taxes for the purpose of encouraging e xports.  "Normal" temporary admission, with 
conditional relief from duties and taxes, is accord ed to products intended to receive processing, 
working or additional labour input on the customs territory with a view to being re-exported.  
The Customs Code allows exporters to import free of customs duties and taxes products of the same 
kind as those used to manufacture goods previously exported, and provides for the total or partial 
refunding of the customs duties and taxes on raw ma terials processed in Mauritania and re-exported 
("drawback").  The list of products eligible fo r the prior exportation procedure and the drawback 
procedure is drawn up by decision of the Minister  responsible for finance.  According to the WT/TPR/S/250/Rev.1 Trade Policy Review 
Page 44 
  
  authorities, Mauritania does not implement any spec ial export financing prog ramme and has no export 
guarantee and insurance regime. 
82. Exports, which are zero-rated for VAT, bene fit from the refund of VAT on the goods and 
services used to produce them (section (2)(ii)(e)). 
(4) MEASURES AFFECTING PRODUCTION AND TRADE  
(i) State trading, State-owned enterprises and privatizations 
83. Mauritania has not submitted any notification to the WTO concerning State trading.18 
84. The National Industrial and Mining Company of Mauritania (SNIM), the principal exporter of 
mining products19, is 78 per cent controlled by the State a nd also enjoys various advantages;  in 
particular, it is exempt from VAT on products inte nded for its mining activities (capital goods used 
exclusively for mining).  Moreover, the Mauritanian  State has majority holdings in the National 
Import and Export Company (SONIMEX), the Arab Iron and Steel Company (SAFA) and the Nouakchott Abattoir Company (SAN). 
85. The programme of liberalization of the Mauritani an economy, in particular, the restructuring 
of public enterprises and corporations, has slowed do wn in recent years.  Thus, the Mauritanian State 
continues to hold all or a majority of the capital of a number of companies (Table III.4). 
Table III.4 
State-owned enterprises, 2011  
 Status State subsidy 
2010 Sphere of activity State 
holding
% 
Public institutions of an industrial or commercial 
nature (EPIC)     
National Social Security Fund (CNSS) EPIC  Finance n.a. 
National Highway Maintenance Establishment (ENER) EPIC  Transport n.a.
Port Authority of Baie de Repos (EPBR) EPIC 575,000,000 Transport  n.a.
National Printing Office (IN) EPIC 159,208,950 Services n.a.
National OQUAFS Office (OQUAFS) EPIC 10,000,000 Services n.a.
Autonomous Port of Nouadhibout (PAN) EPIC 550,000,000 Transport n.a.
Autonomous Port of Nouakchott, so-called 
friendship port (PAN-PA) EPIC  Transport n.a.
Ferry Company of Mauritania (SBM) EPIC  Transport n.a.
Mauritanian Refineries Company (SOMIR) EPIC  Industry n.a.
National Rural Development Company (SONADER) EPIC 908,637,154 Services n.a.
Rural Electrification Development Agency (ADER) Association 211,006,904 Energy n.a.
National Drinking Water and Sanitation 
Agency (ANEPA) Steering Committee Association 462,178,324 Energy n.a.
National Civil Aviation Agency (ANAC) EPIC 203,279,341 Transport   n.a.
M'Pourié Farm EPIC  Livestock n.a.
National Agency for Project Planning and Monitoring 
(ANESP) EPIC   Services n.a.
National Public Works Laboratory (LNTP) EPIC 22,382,122 Services n.a.
National Sanitation Office (ONAS) EPIC   Services n.a.
Mauritanian Postal Services Company (MAURIPOST) National company 256,696,660   Telecommunications 100 
Mauritanian Electricity Company (SOMELEC) National company   Energy 100 
National Water Company (SNDE) National company 100,000,000   Energy 100 
National Wells and Boreholes Company (SNPF) National company   Energy 100 
National Agricultural Development and Works Company National company   Agriculture n.a. 
                                                      
18 WTO document G/L/491 of 11 October 2001. 
19 In 1999, the SNIM's exports accounted for 58.2 per cent of  the country's total exports. Mauritania WT/TPR/S/250/Rev.1 
 Page 45 
 
 
   Status State subsidy 
2010 Sphere of activity State 
holding
% 
Central Purchasing Office for Essential Medicines, 
Equipment and Consumption of Medicines (CAMEC) National company   Health 100 
Mauritanian Public Transport Company National company   Transport n.a. 
National ISKAN Company (ANAT SOCOGIM) National company   Finance n.a. 
State-owned companies     
Chinguetty Bank (Ch BANK ) Semi-public company   Finance 49 
Nouakchott Fish Market (MPN) Semi-public company   Fishing 45.1 
Nouakchott Abattoir Company (SAN) Semi-public company   Livestock 70.6 
Mauritanian Fish Marketing Company (SMCP) Semi-public company   Fishing 35 
Mauritanian Telecommunications Company 
(MAURITEL) Semi-public company   Telecommunications 46 
National Import and Export Company (SONIMEX) Semi-public company   Services 53.7 
Mauritanian Gas Company (SOMAGAZ) Semi-public company   Energy 34 
Mauritanian Hydrocarbons Company (SMH) Semi-public company   Energy n.a. 
Mauritania Airways Semi-public company   Energy n.a. 
Mauritanian Airlines International Semi-public company   Transport n.a. 
National Industrial and Mining Company (SNIM) Semi-public company   Transport 78.35 
Arab Iron and Steel Company (SAFA) Semi-public company   Mining 58.9 
Mauritanian Arab Lighterage Handling Company 
(SAMMA) Semi-public company   Services 40.9 
n.a. Not available. 
Source : Ministry of Finance;  Directorate-Ge neral of State Lands and Assets;  and Financial Supervision Directorate of 
Mauritania. 
(ii) Incentives 
86. As shown in Table III.4, the Government may, in certain cases, grant subsidies to national 
enterprises.  These subsidies are decided upon in the Council of Ministers, then incorporated in the 
Finance Law.  Mauritania has not notified th e WTO Committee on Subsidies and Countervailing 
Measures of any assistance programmes or measures. 
87. There have not been any significant changes in Mauritania's incentive measures since its last 
TPR.  The Investment Code of 20 January 2002 pr ovides for a number of fiscal, customs and general 
measures (simplification of administrative procedures) intended to attract investment.20 
88. Apart from the Investment Code, Mauritania's Mi ning Code provides for a privileged customs 
and fiscal regime.  To benefit from this regime, the goods must be included in the "mining list" submitted to the Ministry responsible for mining and hy drocarbons.  This regime  applies to any holder 
of a mining or quarrying permit. 
89. VAT may be refunded to investors under certain  conditions (section (2)(ii) above).  There 
appear to be tax concessions in order to promote small-scale fishing. 
(iii) Competition policy and price regulation 
90. Mauritania does not have any legislation dea ling specifically with competition and price 
regulation.  However, the Commercial Code cont ains a number of rules relating to these matters. 
                                                      
20 The objective of the Commercial Code is to enc ourage direct investments effectively made in 
Mauritania, to safeguard them, and to fac ilitate the related administrative procedures. WT/TPR/S/250/Rev.1 Trade Policy Review 
Page 46 
  
  (a) Competition policy 
91. The Commercial Code which, in 2000, re placed Ordinance No. 91.09 of 22 April 199121, 
contains provisions relating to free pricing and competition, as well as to liquidation and bankruptcy.  
It applies to private and State-owned enterpri ses and to all production, distribution and services 
activities, and makes no distinction between  Mauritanian and foreign enterprises.  
92. In principle, the departments responsible fo r supplies, consumption, competition and fraud 
control, under the authority of the Minister res ponsible for trade, are responsible for monitoring 
domestic trade.  When the Government is preparing legislative or regulatory texts it consults a Market 
Surveillance Committee, composed of representatives of  civil society, which also gives advice at the 
request of various professional and consumer organi zations and the Chamber of Commerce.  On the 
Committee's recommendation, the Minister responsible for trade may apply sanctions on anti-competitive practices.  However, the Commerc ial Code makes no provision for appeals.  
93. The Code prohibits any concerted action, agre ement, understanding or any other collaboration 
aimed at obstructing the determination of prices by the market, impeding market access, restricting or controlling production, outlets and investment, or  sharing markets and/or sources of supply.  
Moreover, an enterprise or group of enterprises  may not take undue advantage of its dominant 
position in the domestic market or of the economic  dependence of a client or supplier.  These 
provisions do not, however, apply to practices resulti ng from a legislative or regulatory text, or when 
those engaging in such practices can prove th at they lead to economic and social progress.
22  In the 
latter case, enterprises must obtain a waiver from the Council of Ministers, which will establish its 
terms. 
94. The application of the anti-trust clauses of the Commercial Code is hampered by the lack of a 
clear directive (implementing decree) concerning the rules of procedure for the notification of 
transactions or the lodging of complaints in the ev ent of anti-competitive behaviour;  the investigative 
procedure;  the definition of a minimum turnover threshold and of the market share below which enterprises are not affected by decisions relating to anti-competitive practices and mergers;  and the 
organization and functioning of the competition authority.
23 
95. The Commercial Code provides for sanctions on anti-competitive practices, but it is vague 
about how these sanctions are to be determined and a pplied.  Natural persons w ho have participated in 
the planning, organization and impl ementation of anti-competitive practices are liable to a term of 
imprisonment (from one month to two years) and/or fines (the level of which varies from UM 50,000 
to UM 800,000).  Moreover, enterprises are liable to a maximum fine of 5 per cent of their turnover in 
Mauritania for offences relating to anti-competitive prac tices.  If the offender is not an enterprise, the 
maximum is UM 3,000,000.  In addition, there is provision for a fine of UM 100,000 to UM 200,000 
on a trader who imposes, directly or indirectly, on a reseller a minimum selling price for a good or service or a minimum profit margin. 
96. In principle, the Market Surveillance Comm ittee is the body responsible for handling 
complaints concerning non-compliance with the anti-trust provisions.  However, it is not yet 
functional, which could hinder the implementation of the competition provisions of the Commercial 
                                                      
21 Ordinance No. 91.09 of 22 April 1991 on free prices and competition. 
22 According to Article 1213, "any restriction on competition must be justified by reasons of public 
interest and be proportional to the goal pursued". 
23 World Bank (2010a). Mauritania WT/TPR/S/250/Rev.1 
 Page 47 
 
 
  Code.  Under the Ministry responsible for trade, the Directorate-General of Competition and Markets 
is responsible for implementing the present legisla tion.  It has not yet ope ned any investigations. 
97. Mauritania also has a multi-sectoral Regulatory Authority responsible for regulating activities 
in the water, electricity, telecommunications, and postal sectors.24  According to Article 2 of Law 
No. 2001-18 of 25 January 2001, th e Regulatory Authority must take the measures necessary to: 
 - Oversee compliance with the provisions of the laws and regulations governing the 
sectors within its sphere of compet ence under objective, transparent and 
non-discriminatory conditions; 
 
 - ensure the continuity of the service and protect the public interest; 
  - protect the interests of users and operato rs by taking all the measures necessary to 
guarantee the exercise of effective, h ealthy and fair competition in the sector 
concerned, within the framework of the laws and regulations in force; 
 
 - promote the efficient development of the se ctor in conformity with the Government's 
objectives, with particular attention to it s economic and financial equilibrium and the 
maintenance of the economic conditions  necessary to ensure its viability; 
  - apply the mechanisms for consulting u sers and operators for which the laws and 
regulations provide; 
  - grant the authorizations prescribed in the sectors concerned and implement the 
procedures for issuing authorizations, licences and concessions under conditions of 
full transparency and competition; 
 
 - monitor compliance by the parties con cerned with their obligations under licences, 
authorizations and concessions;  and 
  - oversee compliance with the conditions of exercise of competition in all sectors of the 
economy.  However, the transport sector has its own specific regulatory body. 
 
98. In view of these different provisions, there w ould appear to be a conflict of jurisdiction 
between the Ministry responsible for trade and the multi-sectoral Regulatory Authority.  
(b) Pricing arrangements  
99. In general, the legislation on the regulation of prices guarantees free prices except in the case 
of products and services on the list established by decree (Article 1215 of the Commercial Code).  
However, no decree of this kind appears to have b een published.  According to the authorities, since 
the mid-1980s, the majority of price cont rol measures have been abolished.  
100. However, the prices of petroleum products are controlled (with the exception of those for the 
small-scale fishing sector - see section (4)(ii)).  The State regulates these prices, taking into account f.o.b. costs, remuneration of the operators and ex change rate fluctuations.  Compared with other 
                                                      
24 Law No. 2001-18 of 25 January 2001. WT/TPR/S/250/Rev.1 Trade Policy Review 
Page 48 
  
  countries, petrol and diesel prices are relatively hi gh in Mauritania and have almost tripled since 
2002.25 
101. The Commercial Code also provides for the crea tion of a local price and consumer committee 
in each mouqatâa26 (department).  
102. The (floor) prices of fisheries products subject to the landing requirement are still fixed by the 
SMCP on the basis of global market prices (Chapter IV (3)(iv)).  In special situations where there is a 
monopoly or ongoing supply problems, where legisla tive or regulatory provisions restrict price 
competition, or in the case of excessive price increases  due to emergency situations or exceptional or 
abnormal circumstances, the Commercial Code allows  the Minister responsible for trade to take 
temporary measures to regulate prices.  According to the authorities, no such measure is currently in 
force. 
(iv) Government procurement 
103. Mauritania has not acceded to the WTO Plurila teral Agreement on Government Procurement 
nor does it have the status of observer in the contex t of this Agreement.  The Mauritanian legislation 
on government procurement is contained in th e Government Procurement Code, enacted in 2002.27  
Although there have been no notable changes in the Code since Mauritania's previous TPR, there have 
been developments within the context of the post  facto auditing of government purchasing activities. 
104. The Code applies to contracts awarded by the State, public institutions, and local authorities 
for public works, supplies and services, and in c onnection with public works concessions.  External 
financing contracts are subject to the provisions  of Mauritania's Govern ment Procurement Code, 
insofar as it is consistent with the provisi ons of international financing agreements. 
105. The organization of government procurement comprises a Central Procurement Board and 
departmental or municipal boards.28  The Central Procurement Board (CCM), under the General 
Secretariat of the Government, is responsible for the awarding of contracts by the State, local 
authorities or administrative institutions amounting to UM 75 million or more for public works, 
UM 30 million or more for supplies and ordinary services, and UM 25 million or more for intellectual 
services.29  The threshold is UM 100 million for contract s with public institutions of an industrial and 
commercial nature and State-owned companies.  However, when contracts are awarded after a simplified consultation procedure or in cases of single tendering, the Board is competent for contracts amounting to UM 15 million or more.  The departmental or municipal boards are responsible for contracts involving lesser amounts.  Lastly, for de fence-related contracts the Minister for Defence 
may appoint a special ad hoc board.  Table III.5 show s the thresholds above which any expenditure by 
                                                      
25 Online information from GTZ (German Technical Co operation) (2010), International Fuel Prices.  
Viewed at:  http://www.gtz.de/en/themen/30005.htm. 
26 Mauritania is divided into administrative districts at two different levels:  13 wilaya (regions), which 
in turn are divided into smaller administrative and territorial units:  mouqatâa  (departments), which are 53 in 
number. 
27 Decree No. 2002-08 of 12 February 2002. 
28 Chapter III of the Code also provides for procurement boards in public institutions of an industrial 
and commercial nature an d State-owned companies. 
29 The Central Procurement Board has been reorgani zed into technical sect ors with the necessary 
expertise.  In addition to its role in awarding large gov ernment contracts, the Board also now monitors the award 
procedure including, in particular, a posteriori validation of awards by departmental boards. Mauritania WT/TPR/S/250/Rev.1 
 Page 49 
 
 
  the State, public institutions of an administrative or industrial and commercial nature, State-owned 
companies or local authorities is subject to the provisions of the Government Procurement Code. 
Table III.5 
Thresholds for the award of government procurement contracts 
(in UM) 
 Supplies and 
ordinary services Works Intellectual services 
State and public institutions of an admini strative nature 2 million 3 million 2 million 
Public institutions of an industrial and commercial nature 7 million 10 million 5 million 
State-owned companies 7 million 10 million 5 million 
Local authorities    
Nouakchott and Nouadhibou 2 million 3 million 2 million 
Other 750,000 750,000 750,000 
Source : Order No. 540 of 15 May 2002 establishing the thresholds for the award, monitoring and approval of government 
procurement contracts and limits on the competence of procurement boards.  
106. The Code provides for the following ways in which government procurement contracts may 
be awarded:  open tendering;  selective tendering;  two-stage tendering;  and, exceptionally, contracts 
awarded on the basis of the simplified consultation pr ocedure or private (single tendering) contracts.  
In principle, open tendering is the rule in governme nt procurement contracts.  Selective tendering is 
only allowed when the services can only be provided by a specific group of suppliers and must be preceded by an open call for expressions of interest.  Two-stage tendering (whether open or selective) 
may be used when detailed specifications for the su pplies or works cannot be drawn up or, in the case 
of services, in order to define the necessary ch aracteristics.  Contracts under the simplified 
consultation procedure may be aw arded only in the following cases:  lack of acceptable bids;  
unforeseen circumstances and cases of force majeure ;  the persons to whom the contract was awarded 
are unable to proceed and the contract has to be  implemented urgently;  for purposes of research, 
testing, experimentation or development;  and instances where it is impossible to dissociate the 
supplies, services or works from the original contract.  The awarding of private contracts is limited to proven situations of de jure  or de facto monopolies or where the circumstances require that the supply 
of the services be kept secret. 
107. In order to eliminate abusive splitting of e xpenditure, the Code has introduced open-ended 
contracts and running contracts, awarded after either open or selective tendering.
30  These 
two procedures apply to orders where it is not possi ble to determine the exact volume at the beginning 
of the year, or orders that exceed storage possi bilities.  Open-ended contracts fix minimum and 
maximum thresholds in value terms for service s likely to be ordered throughout a period not 
exceeding one year.  The difference between these contr acts and running contracts is that, in the latter, 
the contracting authority undertakes to entrust a s upplier with the provision of certain services over a 
maximum period of two years without specifying the qua ntity or value.  The procedure is the same in 
both cases and, after a call for tenders, it consists of fixing the unit prices for the services to be supplied over a particular time as and when the cont racting authority issues the orders, according to its 
needs. 
108. Open calls for tender are published in the local  press for 30 days in the case of local tenders 
and 45 days in the case of international tenders.
31  Local calls for tender may also be notified on 
                                                      
30 Article 10 of the Code also provides that the au thorities may award a contract covering several years 
with annual instalments as it is executed. 
31 International calls for tender are also published in  the international press.  National calls for tender 
are published only in the local press. WT/TPR/S/250/Rev.1 Trade Policy Review 
Page 50 
  
  posters.  In order to participate in a bid, an enterp rise must be situated in Mauritania and listed in the 
Commercial Register.32  This provision may be waived in th e case of international calls for tender 
when the works, supplies or services cannot be pr ovided by enterprises situated in Mauritania.  
The contracting authority must inform the successf ul bidder in writing, while likewise informing the 
other bidders of the rejection of their bids and retu rning their deposit.  The Code lays down rules on 
the settlement of disputes. 
109. The legislation allows preferential treatment to  be given to Mauritanian enterprises provided 
that their bids are of the same quality as those made  by foreign candidates.  A preferential margin of 
15 per cent of the amount of their bids may be grante d to Mauritanian suppliers or building or public 
works contractors if the manufacturing cost of th e goods includes value added in Mauritania of at 
least 30 per cent, or they use at least 30 per cent of domestic inputs, or their staff comprises at least 70 per cent of Mauritanians.  For c onsulting firms and design offices, this  margin is 10 per cent if they 
bid in conjunction with foreign firms and if their in volvement is equivalent to at least 30 per cent of 
the project. 
110. The CCM's statistics indicate that tenders pr edominated between 2007 and 2009 (Table III.6). 
However, according to the Court of Audit's first annual report for the year 2005 (published in 2007) 
and the audits carried out by the State Inspect orate-General (IGE), corruption in government 
procurement remains widespread.
33  Moreover the EU and Mauritania have recently commissioned 
studies which reveal various forms of corruptio n in Mauritania's government procurement system34, 
despite significant progress in the post facto verification of procedures. 
111. The World Bank has had discussions with the Mauritanian Government with a view to 
making the Government Procurement Code more tr ansparent, in particular, by rationalizing the 
functions of the CCM, which is simultaneously res ponsible for regulation, monitoring, appeals, and 
the assessment and awarding of contracts, in relati on to the contracting activities of the departmental 
boards.35  According to the authorities, to address th ese shortcomings, the Council of Ministers of 
24 February 2011 adopted the provisions of Law No. 2010-044 of 22 July 2010 on the Government 
Procurement Code.  The new Code should enter into  force after a three-month transition period.  
Four implementing decrees, drafts of which have already been adopted in the Council of Ministers, 
will supplement the Government Procurement Code.  The decrees in question are those: 
 - Establishing the methods and procedur es for awarding government procurement 
contracts and the provisions concerning their performance and regulation; 
 
 - defining the missions and the organizati onal and operating procedures of the National 
Government Procurement Control Board (C NCMP), which will be responsible for 
a priori and a posteriori monitoring of the procedures for the awarding of government procurement contracts and the arrangements for their performance; 
 
 - instituting and organizing the Govern ment Procurement Regulatory Authority 
(ARMP) with administrative, technical and financial autonom y of management, 
whose mission is to provide for the re gulation of the government procurement 
system; 
 
                                                      
32 Subject to contrary provisions in international conventions. 
33 Court of Audit (2007);  and IGE (2007). 
34 Blundo, G. (2007). 
35 Study of anti-corruption measures in Mauritania, February 2008. Mauritania WT/TPR/S/250/Rev.1 
 Page 51 
 
 
   - defining the organizational and operating procedures of the government procurement 
bodies. These new bodies are responsible fo r conducting the entire procedure for 
awarding government procurement contracts and monitoring their performance. 
Table III.6 
Government procurement contract s, by award procedure, 2007-2009 
 2007 2008 2009 
Tender (open, selective, two-st age)  151 (83%) 118 (77%) 3 (75%) 
Simplified consultation 16 (9%) 31 (20%) 1 (25%) 
Private (single tendering) contract 15 (8%) 5 (3%) 0 (0%) 
Source:  Central Government Procurement Board.  Viewed  at:  http://wwwccm.mr/ statistic.php?annee=2007. 
(v) Protection of intellectual property rights 
112. Mauritania is a member of the World Intellectual Property Organization (WIPO) and of the 
African Intellectual Property Organization (OAPI), set up under the Bangui Agreement (1977) and 
revised by the Bangui Act of 1999.  It is also party to the Paris Convention for the Protection of 
Industrial Property, the Berne Convention for the Pr otection of Literary and Artistic Works, and the 
Patent Cooperation Treaty.  The Mauritanian servi ce responsible for relations with WIPO and the 
OAPI is the Technology and Industrial Property Serv ice (STPI), of the Ministry responsible for 
mining and industry. Mauritania has not yet notif ied the WTO of its legislation on intellectual 
property rights, nor has it designated a contact poi nt under Article 69 of the TRIPS Agreement. 
113. In Mauritania, industrial property rights are administered by the STPI, which receives 
applications for registration in Maurita nia and transmits them to the OAPI. 
114. Copyright and related rights are administered by the Ministry responsible for culture.  There 
are no statistics available on applications for titles f iled by the STPI with the OAPI or on copyright 
applications filed with the Ministry responsible for culture. 
115. The commonest infringements of intellectual property rights recorded in Mauritania involve 
counterfeiting and forgery.  They concern trademar ks, copyright and related rights and affect, in 
particular, books, textiles, cosmetic  and food products, medicines, video and audio cassettes, mobile 
phones, etc.  Most of these articles appear to be im ported.  Weak enforcement of the legislation seems 
to be the main reason for these infringements of intellectual property rights.