RESTRICTED  WORLD  TRADE  
ORGANIZATION  WT/TPR/S/223 
7 October 2009  
 
(09-4737) 
Trade Policy Review Body Original:  French 
   
 
  
 
TRADE POLICY REVIEW 
 
Report by the Secretariat 
 
NIGER AND SENEGAL 
 
  
 
This report, prepared for the second Trade Policy Review of Niger and the third 
Trade Policy Review of Senegal, has been drawn up by the WTO Secretariat on 
its own responsibility.  The Secretariat has, as required by the Agreement 
establishing the Trade Policy Review Mechanism (Annex 3 of the Marrakesh 
Agreement Establishing the World Trade Organization), sought clarification 
from Niger and Senegal on its trade policies and practices. 
 
Any technical questions arising from this report may be addressed to Mr Jacques 
Degbelo (tel. 022 739 5583) and Ms Marie-Bel Martinez-Hommel (tel. 
022 739 5201). 
 
Document WT/TPR/G/223 contains the policy statement submitted by Niger and 
Senegal. 
 
 
 
Note: This report is subject to restricted circ ulation and press embargo until the end of the first 
session of the meeting of the Trade Policy Review Body on Niger and Senegal. Niger and Senegal WT/TPR/S/223 
 Page iii 
 
 
  CONTENTS 
 
  Page 
SUMMARY OBSERVATIONS v 
 (1) E CONOMIC ENVIRONMENT  v 
 (2) T RADE AND INVESTMENT REGIMES  v 
 (3) T RADE POLICY INSTRUMENTS  vii 
 (4) S ECTORAL POLICIES  viii 
I. GENERAL CONTEXT 1 
 (1) O VERVIEW  1 
 (2) M ONETARY AND EXCHANGE POLICIES  1 
 (3) S ECTORAL INITIATIVES  3 
 (i) Merchandise sectors 3  (ii) Services 5 
II. TRADE AGREEMENTS AND ARRANGEMENTS 11 
 (1) WTO 11 
 (2) A
FRICAN UNION  12 
 (3) E CONOMIC COMMUNITY OF WEST AFRICAN STATES (ECOWAS) 12 
 (4) W EST AFRICAN ECONOMIC AND MONETARY UNION (WAEMU) 15 
 (5) R ELATIONS WITH THE EUROPEAN UNION  17 
 (6) R ELATIONS WITH THE UNITED STATES  19 
III. COMMON TRADE MEASURES 20 
 (1) O VERVIEW  20 
 (2) M EASURES DIRECTLY AFFECTING IMPORTS  20 
  (i) Customs procedures 20 
  (ii) Rules of origin 21 
  (iii) Customs levies 22   (iv) Prohibitions, quantitative restrictions and licences 30 
  (v) Standards, technical regula tions and accreditation procedures 30 
  (vi) Sanitary and phytosanitary measures 32   (vii) Contingency measures 33 
 (3) O
THER MEASURES  33 
  (i) Registration and customs procedures 33   (ii) Competition and price control 33 
  (iii) Government procurement 34 
  (iv) Protection of intellectual property rights 35 
REFERENCES 37 
APPENDIX TABLES 39 
ANNEX 1 – NIGER 49 
ANNEX 2 – SENEGAL 139 WT/TPR/S/223 Trade Policy Review 
Page iv 
 
 
   
CHARTS 
 
  Page 
III. COMMON TRADE MEASURES 
 
III.1 Tariff protection in the industrial sector, 2009  24 
III.2 Distribution of WAEMU CET rates, 2009 27 
III.3 Escalation of WAEMU CET rates, 2009 27 
  
TABLES 
 
III. COMMON TRADE MEASURES 
 
III.1 Structure of the WAEMU CET, 2009 25 III.2 Summary of the WAEMU CET, 2009 25 
III.3 Trend in the number of products approved, 1996-2007 29 
III.4 Subjects and terms of protection under the Bangui Agreement (1999) 35 
 
 
APPENDIX TABLES  
 
AIII.1 Average WAEMU CET rates by HS Chapter, 2009 41 
AIII.2 WAEMU CET rate statistics by ISIC Rev.2 category, 2009 44  
 Niger and Senegal WT/TPR/S/223 
 Page v 
 
 
  SUMMARY OBSERVATIONS 
 
(1) ECONOMIC ENVIRONMENT  
1. Since the previous joint Review of 
their trade policies in 2003, the economic 
performances of Niger and Senegal have been similar, with an average rate of growth of 5.1 per cent over the period 2003-2008 for Senegal and 5.0 per cent for Niger.  Senegal's 
economic growth has been mainly attributable 
to the expansion in mobile telecommunications and transport services, together with construction, boosted by the relatively large flow of public and private investment.  With an economy that focuses 
more on agriculture and livestock, Niger's 
economic performance is still determined by the outcome of its harvests, which themselves are subject to the harsh climatic conditions in the Sahel.  Niger and Senegal remain least 
developed countries (LDCs), with per capita 
GDP estimated at US$276 and US$883, respectively, in 2007;  according to the UNDP's human development indicators, in 2008, Niger ranked 174
th (out of 
179 countries), while Senegal was in 
156th place. 
2. Since 2001, both of the countries have 
adopted a strategy aimed at achieving the Millennium Development Goals (MDGs), set for 2015, in particular, a 50 per cent reduction 
in poverty, which is currently around 62 per 
cent in Niger and 46 per cent in Senegal for populations of 14 million and 12 million, respectively, in 2008.  Their strategies receive support from their development partners in the 
form of official aid (one third of the 
Government's total annual expenditure in Niger and one quarter in Senegal), and a sizeable reduction in the external public and multilateral debt.  In both countries, public finances are facing considerable structural 
problems, inter alia , because of the narrow tax 
base resulting from the size of the informal sector, and the common practice of giving tax and customs exemptions for approved investment projects.  In Niger, 82 per cent of 
the population lives in rural areas and is engaged in informal agricultural, forestry and 
livestock breeding activities for their own subsistence, compared with 56 per cent in Senegal, where an increasingly large 
proportion of the population lives in urban 
areas. 
3. As founding members of the West 
African Economic and Monetary Union (WAEMU), Niger and Senegal, like the 
six other members, use the African Financial 
Community Franc (CFAF), at fixed parity to the Euro, within the Fr anc Zone framework.  
The common monetary policy is implemented by the Central Bank of West African States (BCEAO) and underpinned by a Convergence, 
Stability, Growth and Solidarity Pact and a 
multilateral surveillance system.  In December 2008, Niger had met four of the five primary convergence criteria, as compared with two for Senegal. 
4. The structure of Niger's trade has 
hardly changed and uranium is still the leading export (to France), with exports of cattle on the hoof (to Nigeria) far behind.  Senegal has become a major exporter of petroleum products to Mali, while still receiving export 
earnings from fisheries products, other 
agricultural products (to the European Union (EU)) and phosphates (to India).  Niger and Senegal are net importers of services.  Nevertheless, earnings from tourism play an 
important role in Senegal, with around 
700,000 tourists in 2008.  Niger and Senegal import not only fuel, machinery and equipment, vehicles and pharmaceuticals, but also foodstuffs such as rice, wheat, sugar, 
edible oil, powdered milk and cream, mainly 
intended for the urban population.  The sharp rise in the price of fuel and cereals on global markets up to early 2008 has been an important factor in the emergence of inflationary tension in both countries. 
(2) T
RADE AND INVESTMENT REGIMES  
5. The trade regimes of Niger and 
Senegal are largely governed by the provisions of the WAEMU.  The Union, created in 1994, WT/TPR/S/223 Trade Policy Review 
Page vi 
 
 
  inter alia , adopted a common external tariff in 
2000, harmonized certain customs and taxation matters, and dismantled customs duty on intra-community trade.  Following the 
latest revisions, WAEMU origin is conferred 
on unprocessed Community products (locally produced or handmade products), without the need for a certificate of origin; or on those that have been sufficiently worked or processed, 
provided that they have previously been 
approved.  At the end of 2007, a total of 3,205 products had been approved. 
6. In parallel, the members of WAEMU, 
including Niger and Senegal, have continued their economic integration process within a 
broader context, namely, the Economic 
Community of West African States (ECOWAS), which has 15 members and whose objectives are similar to those of WAEMU.  Nevertheless, creating a monetary 
union between WAEMU and the other 
members of ECOWAS, which are not bound by a monetary union, is  not proving easy to 
achieve.  The negotiation of Economic Partnership Agreements (EPAs) with the EU has given ECOWAS a new impetus and 
certain problems concerning the creation of 
the customs union have been resolved, including the adoption of the WAEMU's CET by all ECOWAS members.  However, a fifth 35 per cent rate, higher than the 20 per cent of 
the WAEMU's CET, together with 
accompanying measures, is being negotiated.  The ECOWAS rules of origin have been harmonized with those of WAEMU since 2004.  ECOWAS is one of the regional 
economic communities that form the basis for 
the African Union's economic integration project. 
7. Niger and Senegal (together with the 
other six members of WAEMU, namely, Benin, Burkina Faso, Côte d'Ivoire, 
Guinea Bissau, Mali and Togo) are Members 
of the WTO, where each has its own schedule of tariff and services commitments.  These have remained unchanged since the previous joint Review of their trade policies in 2003.  
Both countries give at least MFN treatment to their trade partners.  Niger and Senegal 
participate in WTO activities through their respective missions in Geneva.  Lack of human and financial resources, however, 
hinders their effective participation in these 
activities.  Within the framework of the Doha Round, Niger and Senegal are coordinating their positions with those of the other WAEMU and ECOWAS member countries, 
and in general with th e positions of LDCs, the 
African Group, the ACP countries, and developing countries.  Notifications by Niger and Senegal, respectivel y, only partly cover 
their trade policy instruments and in most cases are not up to date.  Both countries are 
eligible for the trade policy courses and have 
received several other forms of technical assistance offered by the WTO.  However, this technical assistance needs strengthening to enable the two countries to take greater 
advantage of their participation in the 
multilateral trading system. 
8. Niger and Senegal have non-reciprocal 
preferential access to the EU market under the "Everything But Arms" initiative and are continuing negotiations on EPAs.  They are 
eligible for the programme established by the 
United States under the African Growth and Opportunity Act (AGOA) and are given preferences under the Generalized System of Preferences, although operators in the 
two countries make very little, or no, use of 
the various preferences for which they are eligible. 
9. The investment regimes of Niger and 
Senegal have not been harmonized.  Niger's 
regime has remained unchanged since 2003 
and, in general, the investment climate is still not very favourable, according to the World Bank.  In Niger, as in Senegal, businesses find it difficult to gain access to credit and inputs.  This situation is made worse in Niger because 
of its landlocked situation and the current 
socio political crisis can only exacerbate it.  As for Senegal, it has considerably improved its business climate, which has made it possible to simplify procedures and shorten the time 
needed to set up a business or clear goods.  Niger and Senegal WT/TPR/S/223 
 Page vii 
 
 
  Senegal's investment regime offers a wide 
range of specific incentives for agricultural, mining (particularly large scale) and petroleum projects, for small and medium sized 
enterprises, free export enterprises (EFEs), or 
under the Investment Code. 
(3) T
RADE POLICY INSTRUMENTS  
10. As members of WAEMU, since 2000 
Niger and Senegal have applied its CET with 
four rates (0, 5, 10 and 20 per cent).  The CET 
is currently applied on the basis of the 2007 version of the Harmonized System (HS) and all its lines are ad valorem .  The simple 
average CET, unchanged since the previous joint TPR of the two countries in 2003, is 
12.1 per cent, or 14.6 per cent on agricultural 
products (WTO definition) and 11.7 per cent on non agricultural products (excluding petroleum products).  If the ISIC (revision 2) definition is employed, agriculture remains the 
most protected sector, with an average tariff of 
13.1 per cent, followed by manufacturing (12.2 per cent) and mining (5 per cent). 
11. Niger has bound 96.9 per cent of its 
tariff lines (all its lines, with the exception of some non-agricultural lines) at ceiling rates of 
50 or 200 per cent on agricultural products and 
50 per cent on non-agricultural products.  Its other duties and taxes have been bound at a ceiling rate of 50 per cent.  Senegal, on the other hand, has bound all its tariff lines, 
mostly at 30 per cent with a few at 15 per cent;  
its other duties and taxes have been bound at 150 per cent.  For five agricultural tariff lines (in the ten-digit HS), the 20 per cent rate applied is above the 15 per cent rate bound by 
Senegal.  This situation could deteriorate if the 
fifth 35 per cent band being negotiated within the ECOWAS framework is adopted, as the maximum rate bound by Senegal is 30 per cent. 
12. All the members of WAEMU also 
impose a Community Solidarity Levy (PCS) 
of 1 per cent, the proceeds of which go to WAEMU's own resources (some CFAF 59 billion in 2009), a statistical charge (RS) of 1 per cent and the ECOWAS 
Community levy (PCC), whose rate is 1 per cent for Niger (temporarily because of its payment arrears) and 0.5 per cent for Senegal.  
The latter still imposes surcharges on imports 
of onions, bananas, potatoes, cigarettes and millet.  In addition, Senegal applies a special import tax (TCI) on sugar, fruit juice and tomato concentrate.  The degressive protection 
tax (TDP) ended in 2006.  The common 
customs regulations deal with organizational frameworks and customs procedures and regimes, while documentation is still within the national purview.  With the exception of the rates, the excise duty and VAT regimes 
have been harmonized and applied in 
accordance with the principle of national treatment.  The standard VAT rate is 19 per cent in Niger and 18 per cent in Senegal. 
13. The WAEMU customs valuation 
regime reproduces the WTO Customs 
Valuation Agreement in full.  One of the Union's regulations, however, has established a Community system of reference values.  Pursuant to this regula tion, Niger and Senegal 
have each drawn up a national list of products 
subject to minimum or reference values when 
imported.  In addition, both countries each have an import verification programme for imports amounting to at least CFAF 3 million in the case of Senegal, with a prior import 
declaration (DPI) (free of charge) for customs 
transactions amounting to at least CFAF 1 million;  for Niger, the programme applies to imports amounting to at least CFAF 2 million and a declaration of intent to 
import (without charge) is required for all 
transactions, whether or not subject to verification.  Niger levies an import verification tax of 1 per cent of the f.o.b. value on all imports for this purpose.  In order to streamline customs procedures, an Automated 
Risk Analysis System applies in both 
countries. 
14. Although initiatives have been taken 
at the WAEMU level to harmonize import prohibitions, they are still generally the 
responsibility of the national authorities;  in WT/TPR/S/223 Trade Policy Review 
Page viii 
 
 
  most cases, they have not been notified to the 
WTO.  In Niger, there has been considerable progress in standardization and a large number of technical regulations are being adopted.  
There has also been progress in 
standardization in Senegal, with 23 technical regulations already adopted, some of which relate to the implementation of CODEX standards (for example, for edible oils) and 
others to local agro industrial production 
methods, for example, for tomato concentrate.  The sanitary and phytosanitary regimes have not changed either.  After an outbreak of avian influenza in Niger, the import of poultry and its by products from areas recognized by the 
OIE as being infected has been banned since 
December 2006.  Senegal, for its part, banned their import from all origins in November 2007.  Furthermore, for social reasons, the price of hydrocarbons, 
pharmaceuticals, hospital care (in both 
countries) is fixed.  In Niger, the price of electricity has to be approved, while in Senegal approval must be given for the price of rice, bread, water, electricity and public transport.  The Market Regulation Board 
restricts imports of certain foodstuffs into 
Senegal (potatoes, rice, tomatoes, onions, etc.), during the harvest period so as to facilitate sale of the domestic crop. 
15. Senegal has made considerable 
progress in its programme for the State's 
withdrawal from economic activities.  On the other hand, little progress has been recorded in Niger's programme.  Since their previous TPR in 2003, Niger and Senegal have revised their 
government procurement regimes in order to 
respond to the requirements of the relevant Community regime (notably, the Community preference has replaced the national preference).  No major change has occurred in either Niger or Senegal as far as the regime 
protecting industrial property rights is 
concerned and it is still governed by the revised Bangui Agreement (1999).  In Niger, the domestic law on copyright and related rights has still not been brought into line with 
the provisions in the TRIPS Agreement as far 
as the term of protection is concerned, while in Senegal the new domestic legislation on 
copyright and related rights, adopted in 2008, has extended the term of copyright protection from 50 to 70 years after the author's death. 
(4) S
ECTORAL POLICIES  
16. WAEMU and ECOWAS both have a 
Community agricultural policy that is supposed to serve as a global framework for the formulation of the national agricultural 
policies of the member countries.  The 
objectives of these policies cover food security, the substantial contribution made by a dynamic agricultural sector to economic development, and re ducing food dependence 
with a view to achieving food sovereignty.  
For this purpose, the CET and WAEMU taxes 
have been introduced and will probably become more restrictive measures under ECOWAS, including the fifth tariff heading of 35 per cent and its accompanying measures.  
"Differential protection" by sector (for 
example, cotton, sugar, oilseeds and livestock products) is planned.  Nevertheless, subsidies for rural development will for the most part remain the responsibility of the national authorities and their development partners. 
17. With the exception of protection 
measures at the WAEMU border, the national authorities are still responsible for the other agricultural policy instruments.  Since its second TPR in 2003, Senegal has undertaken 
to promote the production of cereal crops, 
which it currently mostly imports, by means of subsidies intended to finance input purchases.  These subsidies were introduced during the 2004-2005 crop season and were increased 
substantially in the 2008-2009 season 
following the adoption of the Major Agricultural Offensive for Food Security (GOANA), whose goal is self sufficiency.  Investment under the GOANA framework is eligible for tax and customs concessions.  In 
addition, Senegal still gives protection that 
goes beyond the WAEMU's CET for local agri food products (wheat flour, tomato concentrate, condensed milk, fruit juice, sugar and cigarettes), and for locally produced goods Niger and Senegal WT/TPR/S/223 
 Page ix 
 
 
  (onions, rice, millet, potatoes, etc.).  In Niger, 
on the other hand, the scarce government resources available and organizational difficulties in such a vast territory, where 
decentralization is only in its early stages, 
cause problems for subsidization.  The State does not have the financial resources to expand coverage of the services provided to producers and pastoralists beyond the areas 
surrounding the capital.  Moreover, in both 
countries, strong demographic pressures and difficult access to production factors, particularly under the existing property ownership regimes, are not conducive to agriculture on an industri al scale.  In general, 
control of water resources remains a major 
challenge for agriculture in Niger and Senegal. 
18. Unlike Senegal, Niger has large 
known mineral reserves, but remains dependent on imports to cover most of its 
energy needs.  Niger's oil fields should start to 
be exploited in 2009-2010.  The Sonidep (for petroleum products) and Nigelec (for electricity) have monopolies in their respective fields.  Niger plans to develop local processing of uranium, whose export is its major source 
of foreign exchange.  In Senegal, the African 
Refining Company (SAR) imports crude oil and has a de facto monopoly on the production of petroleum products.  Electricity is generated by Senelec, a State owned company that has a 
monopoly of the transport and distribution of 
electricity within its concession area, and independent producers, which must sell their surplus to Senelec. 
19. The manufacturing sector in Niger is 
small and essentially consists of agri-food 
products, PVC pipes and tanned hides.  In Senegal, there has been some progress in manufacturing, which mainly consists of the processing of local agricultural and mining resources, and the refining of imported crude 
oil.  In 2009, Senegal, which was upgrading 
before its adoption at the Community level, implemented the second stage of the WAEMU Restructuring and Upgrading Programme (PRMN), which supplements the measures 
adopted by the Government and is aimed at supporting SMEs through tax concessions, 
encouraging the informal sector to become formalized, and awarding some government procurement to SMEs.  With the exception of 
some incentives decided upon at the national 
level, the major trade policy instruments in the sector are still at the Community level, including the CET, at a relatively high average rate of 12.2 per cent on manufactures, and 
mixed escalation, which does not boost their 
competitiveness. 
20. The services sector is dominated by 
trade, mainly consisting of informal structures and remains the major contributor to Niger's GDP.  Transport services are for the most part 
provided by road or river as Niger has no 
railways and air services are infrequent.  To add to the problems caused by its landlocked situation, illegal practices (including by the police) and the rotation scheme imposed by 
the trade unions raise the cost of road transport 
and discourage the introduction of genuine competition in the subsector, despite the liberalization of prices for these services.  All these problems, combined with those in the telecommunications sector (whose rates are 
relatively high and whose quality could be 
improved), and in access to drinking water hamper the development of tourism, which nevertheless has considerable potential.  In 2009, Niger adopted a framework law aimed 
at fully opening up the transport market once 
and for all, and it included tourism services in the Accelerated Development and Poverty Reduction Strategy (2008-2012).  In Senegal, services have been one of the engines of 
economic growth in recent years as a result of 
the robust performance of transport and telecommunications services, which have been substantially liberalized, and in spite of the problems encountered by the rail and air operators, Transrail and Air Sénégal 
international.  This positive performance has 
benefited the tourism sector, which is Senegal's second largest source of export earnings. 
21. In Niger and Senegal, banking and 
insurance services are gove rned, respectively, WT/TPR/S/223 Trade Policy Review 
Page x 
 
 
  by the WAEMU's common banking 
regulations and by the Inter-African Insurance Markets Conference (CIMA).  One special feature of Niger's banking system is its 
concentration:  at the end of 2008, the 
four main banks accounted for around 80 per cent of loans, essentially short-term loans.  The special problems of Niger's financial system are caused, in particular, by the lack of 
regional branches because of their cost.  
Between 2004 and 2009, the density of the banking network in Senegal increased.  The 
State holds stakes in several banks, financial institutions and insurance companies.  Niger's schedule of specific commitments under the 
GATS includes tourism and travel-related 
services, as well as transport services.  Medical, dental, architectural, financial, tourism, telecommunications and transport services are included in Senegal's schedule of 
specific commitments under the GATS.
 
 Niger and Senegal WT/TPR/S/223 
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  I. GENERAL CONTEXT 
(1) OVERVIEW  
1. Attempts at economic integration in French-sp eaking West Africa extend back to the colonial 
period.  Initially they were concerned with mone tary integration and then, in 1994, expanded into 
other areas with the creation of the West African  Economic and Monetary Union (WAEMU, French 
UEMOA), whose founding members include both Nige r and Senegal.  Since then, WAEMU has made 
significant advances in establishing its customs union;   progress has also been noted in connection 
with the introduction of other elements  of the economic space (Chapter II(4)). 
2. The maintenance of a common monetary policy within WAEMU calls for financial discipline 
on the part of each member country.  Thus, in  2000, WAEMU set up a multilateral surveillance 
system1 governed by the Convergence, Stability, Growth and Solidarity Pact.2  The Pact is supported 
by a regular analysis of the multi-annual programme  of each member State.  Initially fixed at 2003, 
the target date for convergence was postponed unt il 2006, then until 2008, and recently until 2013.  
According to the latest report of the WAEMU Commission, dating from December 2008, Niger met four of the five primary convergence criteria, as compared with two for Senegal.
3 
3. At the same time, Niger and Senegal have pursued their economic integration within a 
broader context, namely, that of the Economic  Community of West African States (ECOWAS), 
whose objectives are similar to those of WAEMU (Chapt er II(3)).  However, the pace of integration is 
markedly different for WAEMU and ECOWAS.4  Whereas WAEMU is far advanced with the 
establishment of its economic space, ECOWAS, to which all the members of WAEMU also belong, 
has fallen somewhat behind, in particular with re gard to the establishment of its customs union. 
4. At this stage of their integration, the WA EMU countries (including Niger and Senegal) are 
immersed in at least two economic regimes;  those governed by WAEMU and ECOWAS have 
benefited from substantial efforts at harmonization (Chapter II(3) and (4)). 
(2) MONETARY AND EXCHANGE POLICIES  
5. The member States of WAEMU, the Comoros and the six member States of the Central 
African Economic and Monetary Community (CAE MC, French CEMAC) belong, together with 
France, to the Franc Zone.5  The WAEMU member States have maintained a monetary cooperation 
agreement with France since 1972 (amended in 1984) , supplemented by the operations account 
agreement of 1973.  Monetary cooperation between  France and the African countries of the Franc 
Zone is governed by four basic principles:  the French Treasury guarantee of unlimited convertibility, 
fixed parities, freedom of transfer, and the pooling of  foreign exchange reserves.  In return for this 
guarantee, the three central banks, including the Banque centrale des états de l'Afrique de l'ouest  - 
BCEAO (Central Bank of West African States), are re quired to deposit part of their foreign exchange 
                                                      
1 Directive No. 01/96/CM. 
2 Additional Act No. 4/99. 
3 Concerning Senegal, the WAEMU Commission notes that:  "With regard to the convergence 
indicators, five (5) criteria, including two of the primary criteria, are understood to have been met in 2008, as in 
2007.  This does not appear to be the case regarding the criteria relating to the basic fiscal balance, inflation and 
the current external position."  UEMOA (2008b), p. 74. 
4 Economic Commission for Africa (2006);  Economic Commission for Africa (2008). 
5 Banque de France online information.  View ed at:  http://www.bank-france.fr/fr/eurosys/ 
zonefr/zonefr.htm. WT/TPR/S/223 Trade Policy Review 
Page 2 
 
 
  reserves with the French Treasury in their operations accounts.6  The African Financial Community 
franc (CFA franc or CFAF) is the currenc y common to the eight WAEMU member States.7  Since the 
introduction of the euro on 1 January 1999, its fixed parity has been CFAF 1,000 = €1.52449017.8  
The BCEAO establishes the buying and selling rates for other currencies on the basis of the rate for 
the euro on the foreign exchange market. 
6. The BCEAO, WAEMU's issuing institution, im plements the monetary policy defined 
annually by the Council of Ministers of the West African Monetary Union (WAMU).9  The BCEAO 
manages the operation accounts of the treasuries of the member States;  it centralizes and manages 
their foreign exchange reserves.  In January 2007, the Conference of WAEMU Heads of State 
approved basic principles for the institutional reform  of the BCEAO which provide, in particular, for 
the creation of a Monetary Policy Committee.10  The BCEAO's new statutes are in the process of 
being ratified by the member States;  it is understood that they would incorporate the objective of price stability.  The BCEAO also defines the regula tions applicable to the banks and financial 
institutions and oversees their operations (Section (3)(ii)(b)). 
7. The aim of monetary policy is "to safeguard  the common currency and provide for the 
financing of the economic activity and development of the member States".
11  A statutory 
intermediate objective is to maintain a coverage ratio12 of more than 20 per cent for each three-month 
period.  The latest BCEAO annual report available is  that for financial year 2007, the monetary policy 
for which was adopted by the WAMU Council of Mi nisters on 8 September 2006.  Its objective was a 
maximum inflation rate of 2.0 per cent.  Interest ra tes were adjusted to 6.25 per cent for the discount 
rate and 4.25 per cent for the repurchase rate.  Ma ndatory reserve ratios are another of the monetary 
policy tools available to the BCEAO, which resume d its open-market operations in February 2007.13 
8. According to the common exchange regulations, in vestment, loans, deposits and, in general, 
all capital movements between WAEMU member States (in CFA francs) are free and unrestricted;  capital inflows from any other country are free in principle;  and capital outflows to third countries that are not members of WAEMU are subject to ve rification on submission of supporting documents.  
Transfers of funds to cover operations linked with  current transactions are free on submission of 
supporting documents (this requirement applies onl y to transfers in excess of CFAF 300,000).  
                                                     
 
6 In 2005, the proportion of foreign exchange assets  that the BCEAO must de posit in the operations 
account under the agreement was reduced from 65 to 50 per cent (Banque de France (2008)). 
7 The others members of WAEMU are Benin, Burkina Faso, Côte d'Ivoire, Guinea-Bissau, Mali, Niger 
and Togo. 
8 The introduction of the euro did not lead to any substantial changes as far as the arrangements 
governing the Franc Zone are concerned (Decision of the Council of the European Union of 23 November 1998 
concerning exchange rate matters relating to the CFA franc and the Comorian franc (98/683/EC)).  Until the 
introduction of the euro, the CFA franc was pegged to th e French franc at a fixed parity which, following the 
50 per cent devaluation of the CFA franc in 19 94, became 1,000 CFA francs  = 10 French francs. 
9 WAMU was supposed to disappear following the cr eation of WAEMU, but this has still to happen. 
10 Final communiqué, 11th Ordinary Session of the Conference of Heads of State and Government, 
20 January 2007.  Viewed at:  http://www.bceao.int/internet/bcweb.nsf/pages/cpr460 [13 May 2007]. 
11 Article 12 of the WAMU Treaty. 
12 Ratio of the average amount of the Bank's external assets to the average amount of its sight 
liabilities. 
13 The minimum subscription rate for BCEAO open-market transactions is 3.25 per cent.  The 
mandatory reserve ratios are:  9.0 per cent for Benin;  7.0 per cent for Burkina Faso;  5.0 per cent for Côte d'Ivoire;  3.0 per cent for Guinea-Bissau;  7.0 per cent for Mali, Niger and Senegal;  and 3.0 per cent for 
Togo.  The coefficient is fixed at 5.0 per cent for all credit-distributing financial institutions.  BCEAO (2009), 
Press release of 9 June 2009, Dakar. Niger and Senegal WT/TPR/S/223 
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  However, import and export operations  must be domiciled with a local bank;  export earnings must be 
repatriated within one month of the date on whic h payment is due, converted into CFA francs and 
deposited with an approved local intermediary.14  The Finance Ministry verifies exchange operations 
relating to exports and imports ex post facto  on the basis of the documents produced to the Customs.  
Any bank transfer to a third country (not belongi ng to WAEMU) is subject to an exchange tax of 
0.25 per cent, paid to the Finance Ministry.  At en try, non-resident travellers must declare in writing 
all currency and means of payment in excess of CFAF 1 million in value or amount.  On departure, foreign currency and CFA francs may be exporte d without restriction up to a maximum of 
CFAF 500,000 in value or amount, beyond which they  may be exported on proof of currency having 
been brought in or by bank transfer through an appr oved intermediary.  There is a special regime for 
pilgrims.
15 
(3) SECTORAL INITIATIVES  
9. Within WAEMU, ECOWAS and other organizations  in which Niger and Senegal participate, 
the merchandise trade regime has either alread y been largely harmonized or is in process of 
harmonization (Chapter III).  Progress has been made on sectoral policies, especially for certain 
categories of services.  However, in the goods-producing sectors the application of the texts 
harmonizing the various policies has still to become effective. 
(i) Merchandise sectors 
10. WAEMU and ECOWAS both have a Community agri cultural policy that is supposed to serve 
as a global framework for the formulation of th e national agricultural policies of the member 
countries.  In the case of ECOWAS, the common ag ricultural policy (ECOWAP) has the following 
objectives:  "food security for the people of the re gion;  reducing food depe ndence and achieving food 
sovereignty;  involving producers in markets;  cr eating jobs with guaranteed incomes in order to 
improve living conditions and services in rural areas;  intensifying production systems in a sustainable 
manner;  reducing the vulnerability of West African economies by limiting factors of instability and regional insecurity;  adopting appropriate funding mechanisms".
16  The ECOWAS member countries 
are expected to coordinate their national agri cultural policies with ECOWAP, through a national 
investment programme representing at least 10 per ce nt of national budgets a nd a regional investment 
programme financed by a fund (ECOWADF);  contributions to the fund would come from ECOWAS's own resources and its development partners .  Where foreign trade policy is concerned, it 
is intended to provide "differential protecti on" by sector, by adapting the tariff and non-tariff 
instruments to the circumstances.  It  is noted, for example, that certa in products, such as cotton, sugar, 
oilseeds, and livestock products, are subsidized by  some WTO Member countries and that in the 
absence of multilateral liberalization of agricultural products, "unilateral prot ective action at regional 
level is justified, as a means of compensa ting for the distortions on the world market".
17  In the wake 
of the price crisis of 2008, in June of that y ear ECOWAS adopted "a regional offensive for food 
production and against hunger", which envisaged a de termined effort to revive production, the 
organization of markets and sectors, and action to  facilitate access to food for vulnerable groups.18 
                                                      
14 Regulation No. 09/98/CM/UEMOA .  Summary viewed at:  http://www.bceao.int/internet/ 
bcweb.nsf/pages/ai009. 
15 Senegalese Customs online information.  Viewed at:  http://www. douanes.sn/detailinfo. 
php?Id_Inf=19. 
16 ECOWAS Commission (undated), p. 9. 
17 Annex to Decision A/DEC.11/01/05, p. 13. 
18 ECOWAS Commission (undated), p. 12. WT/TPR/S/223 Trade Policy Review 
Page 4 
 
 
  11. The Community Mining Code adopted by WAEMU on 23 December 2003 appears to have 
served as an overall framework for drafting the mining legislation of the member countries.19  
Moreover, in 1999, as a reference for the formul ation of operational inte gration and sustainable 
industrial development strategies, WA EMU adopted a common industrial policy20 incorporating the 
following four chapters:  diversification, densifica tion and rationalization of the industrial fabric, and 
competitiveness of the Union's enterprises.21  Moreover, the progress made with the "Programme for 
the Harmonization of Accreditation, Certification,  Standardization and Metrology within WAEMU" 
has been of particular benefit to the manufact uring sector, in terms of improvements in product 
quality and compliance with the standards imposed  by the importing countries (Chapter III(2)(v)). 
12. The WAEMU's Restructuring and Upgrading Pr ogramme (PRMN), adopted by the Council of 
Ministers on 29 June 2006, is one of the six major components of the Common Industrial Policy 
(PIC).22  The Programme is aimed at reviving indus trial production, promoting investment and 
employment, and making economies more competitive at  regional and international level.  The pilot 
phase of the Programme, from 2004 to 2008, involved 120 pilot enterprises (15 per country) and 
enabled national bodies to be set up.  Thus, the U pgrade Offices (BMNs) are responsible at national 
level for providing enterprises with technical and fi nancial support with a view to improving their 
competitiveness.23  The upgrading process includes both no n-physical investment (relating, inter alia , 
to management, training, quality certification, improvements in management tools through the 
purchase of software) and physical investment (inc luding the purchase of new plant and equipment, 
etc.). 
13. Once the Upgrade Office has endorsed an upgrading plan24, it is submitted to a Steering 
Committee, which analyses its prospe cts for success before deciding whether to approve it.  Approved 
enterprises receive premiums from the State, up to a maximum of €200,000 for non-physical investment and €70,000 for physical investment
25;  the premiums also depend on the amount of the 
investment proposed.  Implementation of the pilo t phase has been entrusted to UNIDO.  The next 
phase, i.e. roll-out, should last three years and make it possible to extend the Programme so as to 
achieve the objective of 1,000 enterprises ( 670 upgraded and 330 restructured), including 
880 industrial enterprises.26 
                                                      
19 Regulation No. 18/2003/CM/U EMOA of 23 December 2003. 
20 Additional Act No. 05/99 of 8 December 1999. 
21 UEMOA (2006b). 
22 Details viewed at:  http://www.u emoa.int/PRMN/context_justif.htm. 
23 Eligible enterprises must undertake to have thei r accounts certified annually and to comply with the 
upgrading procedures. 
24 The procedure is as follows:  en terprises send a letter of expression of interest and the Upgrade 
Office agrees to pay the fees of the consultant responsible for preparing a diagnostic report and making the 
upgrade application, up to a maximum of CFAF 13 million.  The plan must be accompanied by a bank 
certificate issued by the partner bank  and confirming that the applicant en terprise is capable of making the 
proposed investment (on the basis of either a loan or its own resources).  Thus, the upgrading plans are not 
intended for enterprises in difficulty but for those with a strong potential for winning market share or 
strengthening their export position. 
25 The difference is due to the need to disseminate th e culture of enterprise on the basis of advice, the 
cost of which is to be treated as an investment. 
26 WAEMU/UNIDO (2007). Niger and Senegal WT/TPR/S/223 
 Page 5 
 
 
  (ii) Services 
(a) Transport 
Air transport 
14. The gradual and progressive liberalization of intra-Africa scheduled and non-scheduled air 
transport services began in 1988 with the Ministerial Declaration of Yamoussoukro.  The Decision 
relating to the implementation of this Declaration27 is aimed at the gradual elimination of all 
non-physical barriers and restrictions relating, inter alia , to:  the granting of traffic rights, and 
especially those relating to the fifth freedom of the air28, between signatories;  African airline aircraft 
capacity;  tariff regulation;  designation of airlines by States;  and the operation of cargo flights.29  
Any company, whether wholly or majority-owned by  foreign capital or interests, may benefit from the 
advantages of the Yamoussoukro Decision if it meets th e eligibility requirements and, in particular, if 
it has its headquarters, central administration and pr incipal place of business physically located in the 
State concerned.30 
15. Within the context of the coordination of nati onal sectoral policies for the implementation of 
Community policies (Article 4 of the WAEMU Treaty), various texts on air transport have been 
adopted.  On 16 December 2006, Directive No. 08/2006/CM/UEMOA mandated the Commission, 
assisted by at least one representative per member St ate, to conduct negotiations with the European 
Union on the introduction of a Community designati on clause into the air transport agreements 
between members of WAEMU and the EU.  This Directive was supplemented by Decision No. 15/2006/CM/UEMOA relating to the implementati on of the priority measures of the common air 
transport programme of the WAEMU member States over the period 2006-2010.  These measures 
concern the creation of a regional control and coordination committee
31 and the adoption of a 
Community legal framework relating to market a ccess, the air carrier licence, the common aviation 
agreement, and the regulation of facilitation.32  The Regulation adopting the WAEMU Community 
Civil Aviation Code was adopted on 6 April 200733 and should be supplemented so as to cover all 
areas of the International Civil Aviation Convention.34 
                                                      
27 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. 
28 That is, the right of an airline to carry passenge rs, freight and mail between two States parties other 
than the State party in which it is licensed. 
29 International Civil Aviation Organization informa tion.  Viewed at:  http://www.icao.int/icao/en/ 
atb/atconf5/docs/ATConf5_wp081_fr.pdf. 
30 Article 6.9 of the Decision. 
31 The Committee is required to meet at least once a year, at the initiative of the WAEMU Commission.  
Article 2.1 of Decision No. 15/2006/CM/UEMOA. 
32 A WAEMU air transport development fund is to be established.  Decision No. 15/2006/CM/UEMOA 
relating to the implementation of the priority measures of the common air transport programme of the WAEMU 
member States. 
33 Regulation No. 01/2007/CM/UEMOA adopting the Community Civil Aviation Code of the 
WAEMU member States. 
34 UEMOA (2009b). WT/TPR/S/223 Trade Policy Review 
Page 6 
 
 
  16. The WAEMU legal framework has been rein forced by the introduction of Community 
provisions for the coordination of air safety - project for the creation of COSCAP35, which will 
become an autonomous agency for overseeing safety - and for the supervision of aircraft personnel, 
airworthiness and technical operation licences and airfield certification.36  COSCAP would become a 
Community oversight agency for air safety.  Five regulations were also adopted on 
16 September 200537 and an appropriate legal status, toge ther with financial and managerial 
autonomy, was assigned to the national Civil Aviation Boards (DACs). 
Maritime transport 
17. A WAEMU Regulation dated 28 March 2008 estab lishes the conditions governing domestic, 
intra-Community and international maritime transpor t within the Union in relation to passengers and 
goods.38  It embodies the principle of free access to international maritime transport services, on a 
commercial and non-discriminatory basis, subject to reciprocity.  Thus, Community and foreign 
ship-owners are subject to the sa me operating conditions when departing from or bound for a Union 
port and when arriving from or sailing to third countries.39  On the other hand, only Community 
ship-owners are authorized to provide domestic  and/or intra-Community maritime transport 
services.40  Where competition is concerned, the Community provisions set out in Articles 88, 89 and 
90 of the WAEMU Treaty are applicable to ma ritime transport activities within the Union.41  Finally, 
Community and foreign shipping lines operating an international transport service must pay a traffic rights fee, the proceeds of which are channelled into national funds and a regional fund for the 
development of the Union's maritime subsector.
42  Most countries of the Maritime Organisation of 
West and Central Africa (MOWCA) apply these provisions and this fee, with the exception of 
Senegal. 
18. There are various, simultaneously adopted Comm unity instruments concerning:  search and 
rescue at sea;  the protection of the marine environment43 in compliance with the international and 
regional rules in force44;  the establishment of a harmonized in stitutional framework for the maritime 
                                                      
35 COSCAP signifies Cooperative Development of Operational Safety & Continuing Airworthiness 
Programme.   Decision No. 01/2004/CM/UEMOA adopting the Regional Economic Programme (PER) 
2004-2008. 
36 Decision No. 13/2005/CM/UEMOA adopting a Community Mechanism for the Supervision of Civil 
Aviation Safety in the WAEMU member St ates, adopted on 16 September 2005. 
37 These Regulations concern:  pilot licences, airc rew medical requirements, and aircraft operation, 
airworthiness and maintenance. 
38 Regulation No. 02/2008/CM/UEMOA relating to maritime transport within WAEMU. 
39 Chapter II, Section 2, Article 13:  Free access to traffic. 
40 Chapter II, Section 2, Article 12:  Free access to traffic. 
41 Chapter III, Article 16:  Free access to traffic. 
42 The regional fund has not yet entered into for ce for lack of a Community  carrier.  Chapter II, 
Section 2, Article 15:  Fees. 
43 Directive No. 02/2008/CM/UEMOA of 28 March 2008 relating to search and rescue at sea and the 
protection of the marine environment within WAEMU.  Ar ticle 3 stipulates that member States must ratify the 
relevant international conventions. 
44 Press release issued by the meeting of th e Union's Council of Ministers held at BCEAO 
Headquarters in Dakar on Friday 28 March 2008.  Viewed at:  h ttp://www.bceao.int/inte rnet/bcweb.nsf/ 
pages/cpr535. Niger and Senegal WT/TPR/S/223 
 Page 7 
 
 
  subsector45;  the conditions for the exercise of the pr ofessions of maritime transport intermediary46 
and port services provider47;  and maritime security and safety.48 
(b) Financial services 
Credit institutions 
19. As in the other WAEMU member countries, banking  in Niger and in Senegal is subject to the 
Union's common banking regulations.  The prudential system developed by the WAEMU Banking Commission, which also performs an oversight func tion, forms an integral part of their national 
banking legislation
.49  Applications for approval are addressed to the Finance Minister and lodged 
with the BCEAO, which refers them to the Banking  Commission for an opinion and then approves the 
credit institutions and appoints their external aud itors.  Once approved by a WAEMU member State, a 
bank may open subsidiaries in other member count ries without requiring approval in each country. 
20. The financial system has been reformed with a view to expanding the use of banking services 
and means of payment.  In the WAEMU countries  the percentage of the population with a bank 
account is very small:  out of a total population of about 80 million, of w hom about 30 million are 
economically active, 3 to 7 per cent, dependi ng on the country, are holders of bank accounts.50  Paper 
money still accounts for a relatively la rge proportion of the money supply. 
21. In September 2007, the Union's Council of Mi nisters raised the minimum equity capital 
requirement from CFAF 1 billion to CFAF 10 billion for banks, and from CFAF 300 million to CFAF 1 billion for financial institutions, in or der to ensure a sounder financial sector, whose 
institutional reform remains a priority for the BCEAO.
51 
22. The conditions governing the charges for overdra ft and discount facilities and for portfolio 
operations, whether short, medium or long-term, ar e set freely between the parties, subject to the 
provisions relating to the legal maximum.  The de posits and savings of individuals and businesses are 
divided into two categories according to the amount in the account or bonds:  up to CFAF 5 million 
                                                      
45 This Directive must:  facilitate the implementation of the common programme for the development 
of the maritime subsector;  harmonize the actions of the various public and private institutions involved in the 
maritime subsector;  and establish an institutional fra mework for port security and safety.  Directive 
No. 4/2008/CM/UEMOA of 28 March 2008 on the establishment of a harmonized institutional framework for 
the maritime subsector within WAEMU. 
46 The Regulation applies, with the exception of port services providers, to licensed customs brokers 
and forwarders;  shipping ag ents;  cargo agents;  and commissionnaires de transport  (transport organizers) 
(Articles 2 and 3).  Regulation No. 03/2008/CM/UEMOA of  28 March 2008 relating to the conditions for the 
exercise of maritime transport inte rmediary professions within WAEMU. 
47 In this particular case:  pilots;  tugboat operators;   suppliers of ship's stores;  and cargo handlers.  
Directive No. 03/2008/CM/UEMOA relating to port services providers within WAEMU. 
48 The Regulation lays down the minimum preventive requirements for ensuring security and safety on 
board all vessels of at least five hundred (500) gross re gister tons engaged in maritime navigation, in seaports, 
including their infrastructure, and on offshore platforms (Articles 2 and 3).  Regulation 
No. 04/2008/CM/UEMOA relating to maritime  security and safety within WAEMU. 
49 West African Banking Commission online informat ion.  Viewed at:  http://www.izf.net/izf/ 
FicheIdentite/COBAC.htm [10 May 2005]. 
50 Ministry of the Economy and Finance of Senegal online information.  Viewed at:  
http://www.finances.gouv.sn. 
51 The banks and financial institutions are to be brought progressively into conformity with this new 
rule.  BCEAO (2007). WT/TPR/S/223 Trade Policy Review 
Page 8 
 
 
  and above that amount.  The interest paid on privat e deposits is free for sight deposits and for term 
deposits and certificates of deposit for more than one year in these two categories.  For term deposits 
and certificates of deposit for up to one year , the interest is fr ee for accounts exceeding 
CFAF 5 million, but the money market rate, less  2 percentage points, is applied to accounts 
amounting to CFAF 5 million or less.  For savings  accounts and passbooks, the rate is 3.5 per cent 
fixed, up to the maximum amount laid down by each State, and a minimum of 3.5 per cent for savings plans and other contractual savings products, while the rate is free for other deposits and savings 
products. 
23. The reforms initiated by the BCEAO in 1999 led to the creation of various structures, in 
particular the Système de transferts automatisé et de règlement  - STAR-UEMOA (Automated 
Transfer and Settlement System) and the Système interbancaire de compensation automatisé  - 
SICA-UEMOA (Automated Inter-Bank Compensation System), which have been operational since 
2004 and 2006, respectively.  Created in February 20 03, in the form of an economic interest group - 
"international organization" since 2004 - and responsib le for the regulation and standardization of the 
inter-bank electronic banking system, the Groupement interbancaire monétique  - GIM-UEMOA 
(Inter-Bank Electronic Banking Group) is composed of 64 banks and financial and postal institutions.  
The Centre de traitement monétique interbancaire  - CTMI-UEMOA (Inter-Bank Electronic Banking 
Processing Centre), incorporated in 2005 - its shareholders are the GIM-UEMOA and its members - is responsible for the provision of delegated and su pplementary inter-bank electronic banking services 
for banks and financial and posta l institutions and microfinance structures within and outside 
WAEMU.  This system has been supplemented by the creation of two regional inter-bank structures, 
the GIM-UEMOA and the CTMI-UEMOA;  it has led,  among other things, to the introduction of a 
regional bank card. 
Insurance services 
24. The Insurance Code of the member States of the Conférence interafricaine des marchés 
d'assurance  - CIMA (Inter-African Conf erence on Insurance Markets)
52 governs the provision of 
insurance services in the countries concerned.  Mo re particularly, the CIMA Code governs:  the 
insurance contract (Book I) and compulsory insurance (Book II);  insurance enterprises, in the form of 
a limited company or a mutual society requiring approval to operate (Book III);  and the accounting and financial rules, with a chart of accounts an d prudential norms (Book IV).  Book V concerns 
general agents, brokers and other insurance and capital redemption intermediaries, while Book VI 
relates to the Motor Vehicle Guarantee Fund to be set up in each State for the only compulsory 
insurance, i.e., motor vehicle insurance. 
25. Under the Code, the National Insurance Boards  (DNAs) are responsible for applying the 
decisions and recommendations of the Commission régionale de contrôle des assurances  - CRCA 
(Regional Insurance Control Commission).  They aut horize the exercise of the profession of insurance 
intermediary and supervise the mission of the te chnical experts.  At regional level, the other 
participating entities are:  the Council of Insurance Ministers (CMA), CIMA's supreme body;  and the 
CRCA, CIMA's regulatory body.  At a meeting in  April 2007, the Council of Insurance Ministers 
decided
53 to raise the minimum amount of equity capita l that insurance companies need to operate 
                                                      
52 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. 
53 Regulation No. 0001/CIMA/PCMA/CE/SG/2007 amending and supplementing Articles 329-3 and 
330-2 of the Insurance Code relating to the equity capita l of limited insurance companies and the establishment 
fund of mutual societies. Niger and Senegal WT/TPR/S/223 
 Page 9 
 
 
  from CFAF 500 million to CFAF 1 billion and to ra ise the establishment fund for mutual societies 
from CFAF 300 million to CFAF 800 million.  Th ese increases are intended to make insurance 
enterprises financially sounder;  to bring these mi nima into line with international prudential 
standards;  and to increase the retention cap acity of the enterprises and the market.54  Moreover, the 
CIMA Code embodies a principle of specializati on according to which the same company cannot 
simultaneously provide both life and non-life insurance services.55  On the other hand, the same group 
can provide both forms of insurance by setting up two separate companies within the group. 
26. Under the CIMA Code, the establishment of an insurance enterprise is subject to the prior 
approval of the Insurance Minister of the State in which the company is to operate, pursuant to the 
expression of a favourable opinion by the CRCA56;  on the other hand, enterprises engaged 
exclusively in reinsurance do not need to request approval.57  The approval dossier is first examined 
by the National Insurance Boards and then transmitt ed to the CRCA, which gives its opinion.  If the 
opinion is favourable, the Insurance Minister will issu e an order;  if approval is refused, it is possible 
to appeal to the Council of Ministers.58  The requirements apply to nationa ls and foreigners alike.  The 
only difference concerns the provision of ad ministrative documents by foreign enterprises.59 
27. In the CIMA countries, it is forbidden, other than with the express permission of the 
Insurance Minister, to take out insurance dir ectly with a foreign company not approved on the 
national territory.  According to the Code, contract s for the insurance of persons, property or liabilities 
within a member country must be concluded with  companies that have been approved for such a 
purpose in the country in question.  This measure embodies the principle of localization of the 
insurance of risks situated in countries with companies operating on the domestic market.  At CIMA 
level, the total freedom of provision of services th at constitutes the final phase in the construction of a 
single market does not yet exist.  The CIMA Genera l Secretariat has proposed, as a first step towards 
the free provision of services, Community co-insuran ce within the CIMA member States for certain 
major risks;  the Council of Insurance Mini sters has adopted the principle of Community 
co-insurance.60  This principle should enable insuran ce enterprises operating in different CIMA 
member States to participate in the co-insurance of  risks which, because of their nature or scale, 
require the participation of several insurers in the re gion to guarantee them.  Thus, what is proposed is 
a form of freedom of services provision that s hould strengthen the interconnectivity between the 
various domestic markets. 
28. The CIMA Code provides for the Insurance Minister to draw up, update and make public a 
list of brokers which he transmits to the CRCA.  The National Insurance Boards should draw up lists 
on annual basis, taking into account the conditions of  eligibility for the profession of insurance broker 
defined by the Code.  Brokers are required to produ ce a tax clearance certificate showing that they 
have paid their taxes. 
                                                      
54 The text of the Regulation was viewed at:  http://www.cima-Africa.org/hc.php?hcl_id=1361. 
55 Article 326 of the CIMA Code. 
56 Idem . 
57 Articles 300 and 326 of the CIMA Code.  Any transfer of reinsurance abroad involving more than 
75 per cent of a risk relating to a person, a good or a liability on the territory of a member State, with the 
exception of certain branches, is subject to authorization by the Insurance Minister (Articles 308 and 328 of the 
CIMA Code). 
58 There is an obligation to justify the refusal only if it is linked to technical requirements, not if it is 
linked to market policy organization criteria. 
59 These conditions are listed in Ar ticle 328-6 of the CIMA Code. 
60 This principle was introduced by Regulation No. 004/CIMA/PCMA/PCE/SG/04. WT/TPR/S/223 Trade Policy Review 
Page 10 
 
 
  (c) Professional services and business services 
29. Regulation No. 05/2006/CM/UEMOA relating to the free movement and establishment of 
auditors and chartered accountants with WA EMU nationality within the Community space was 
adopted on 2 May 2006 and then supplemented by Regulation No. 01/2009/CM/UEMOA of 
27 March 2009 establishing a Permanent Accountancy Council in the Union. 
30. The Conseil régional de l'épargne publique et des marchés financiers  - CREPMF (Regional 
Council for Government Saving and Financial Markets) has devised a new set of common accounting 
rules, the "specific accounting rules applicable to  approved regional financial market participants"61, 
with a view, in particular, to standardizing the various accounting methods and practices in order to 
encourage the comparative analysis of accounting data and their aggregation.  These rules are 
applicable to financial statements for financial years starting on and after 1 January 2008.  Approved 
regional financial market participants must regi ster their operations and make up their accounts in 
accordance with the principles and provisions of or dinary law set out in the Regulation on Accounting 
Law in the WAEMU States.62 
31. To avoid multiple balance sheets, Dire ctive No. 04/2009/CM/UEMOA, adopted on 
27 March 2009, provides for the establishment of a Guichet unique de dépôts des états financiers  - 
GUDEF (Single Window for Financial Statements) to receive the annual financial statements 
produced by companies and organizations.  The GUD EF, which is overseen by the Finance Ministry, 
provides support for the national version of the Système comptable ouest africain  - SYSCOA (West 
African Accounting System).63 
32. The Commission has also adopted directives designed to adapt the WAEMU Treaty to the 
requirements of certain professions.  Thus, several directives list all the requirements that Union nationals must meet in order to be free to exercise their profession temporarily, on a self-employed or salaried basis, within the WAEMU area.
64  The following professionals are covered:  doctors65, 
architects66, lawyers67, dental surgeons and pharmacists.68 
                                                      
61 The approved participants consist of the centr al market structures (R egional Stock Exchange 
(BRVM) and Central Depository, Settlement Bank (DC/BR)) and commercial participants ( Société de gestion et 
d'intermédiation  (SGI), Société de gestion de patrimoine  (SGP), management companies, securities 
intermediary and compensating banks, etc.), "Specific accounting rules appli cable to approved regional financial 
market participants", Annex to Regulation 09/2006/CM/UEMOA. 
62 These are the nine principles generally recogni zed by international standards and contained in 
SYSCOA:  the principles of prudence;  transparency;  materiality;  balance sheet intangibility;  historical cost;  
going concern;  consistency;  periodicity;  and reality befo re appearance (sincerity).  Text of Annex viewed at:  
http://www.uemoa.int/ actualite/2006/CM29 062006/Annexes_09_2006_CM_WAEMU.pdf. 
63 For example, according to Article  19 of the Community Mining Code , holders of mining rights must 
keep regular accounts in conformity  with SYSCOA accounting standards. 
64 "No one may be enrolled in two professional associ ations at the same time".  Article 5 common to 
the two directives. 
65 Directive No. 06/2005/CM/UE MOA, of 16 December 2005. 
66 Directive No. 07/2005/CM/UE MOA, of 16 December 2005. 
67 Regulation No. 10/2006/CM/UEMOA, of 26 July 2006. 
68 Directives No. 07/2008/CM/UEMOA and No. 06/2 008/CM/UEMOA, respectivel y.  These directives 
must be implemented by 31 December 2009 at the latest. Niger and Senegal WT/TPR/S/223 
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  II. TRADE AGREEMENTS AND ARRANGEMENTS 
33. Niger and Senegal are members of multilateral,  regional and subregiona l organizations whose 
rules, in one way or another, govern their trade.  Apart from the WTO, to which both States belong (Section (1)), the African Union (more precisely, the African Economic Community) (Section (2)), 
the Economic Community of West African States (ECOWAS) (Section (3)), and the West African 
Economic and Monetary Union (WAEMU) (Section (4)) deserve mention.  Moreover, Niger and 
Senegal receive non-reciprocal preferential treatme nt from the European Union (Section (5)), the 
United States (Section (6)), and other WTO Members under their generalized systems of preferences.  
The two countries also benefit from trade-related technical assistance (Annexes 1 and 2, 
Chapter II(5)). 
(1) WTO 
34. As former contracting parties to the GATT 1947
69, Niger and Senegal became original 
Members of the WTO on 13 December 1996 in the case  of Niger and 1 January 1995 in the case of 
Senegal.70  Within the WTO they are accorded the status of "Least Developed Country (LDC)".71  
Niger and Senegal are not members of any of the pl urilateral agreements conc luded under the aegis of 
the WTO.  They grant at least MFN treatment to all their trading partners.  The two countries are still 
encountering difficulties in implementing certain  WTO Agreements, including that on customs 
valuation. 
35. The information available to the WTO concer ning the trade policies of Niger and Senegal 
remains partial or needs updating (Annexes 1 and 2, Table II.2), since the authorities are still 
experiencing certain difficulties in bringing notifica tions up to date.  This information has been 
supplemented by notifications made by other WTO Members which are members of the same 
regional agreements as Niger and Sene gal, particularly WAEMU and ECOWAS. 
36. Senegal and Niger (since 19 July 2007) both have  a mission in Geneva.  Senegal participates 
actively in the work of the WTO;  in particular, it extended the coverage of its specific concessions to 
basic telecommunications services in 1997 and fina ncial services in 1998.  The lack of human and 
financial resources is obstructing Niger's effect ive participation in these activities, including 
Ministerial Conferences72, and limiting it in the case of Senegal.  Within the framework of the Doha 
Round, Niger and Senegal are coordinating their positions with those of the other WAEMU and 
ECOWAS member countries.  They support the request for observer status for WAEMU and, in general, the positions of the LDCs, the Afri can Group, the ACP countries and the developing 
countries on issues relating to multilateral obliga tions and to the strengthening of technical 
cooperation activities.  Niger and Senegal are eligib le for trade policy courses and have benefited 
from several other forms of technical assistance o ffered by the WTO.  However, this technical 
assistance needs strengthening (Annexes 1 and 2, Chap ter II(5)) to enable the two countries to take 
greater advantage of their participation in the multilateral trading system. 
                                                     
 
69 Niger became a contracting party to the GAT T 1947 on 31 December 1963 and Senegal on 
27 September 1963. 
70 Ordinance No. 96-063 of 9 November 1996 for Niger and Law No. 94-83 of 30 December 1994 for 
Senegal. 
71 Only since April 2001 in the case of Senegal. 
72 Niger has participated only in the Ministeria l Conference held in Ho ng Kong, China, in 
December 2005. WT/TPR/S/223 Trade Policy Review 
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  (2) AFRICAN UNION73 
37. Niger and Senegal are founding members of th e African Union (AU), the successor to the 
Organization of African Unity (OAU).74  The AU's institutions are the Conference of Heads of State 
and Government (already established) ;  the Council of Ministers (estab lished);  the Peace and Security 
Council (established);  the Commission (established);  the Pan-African Parliament (established);  the 
Economic, Social and Cultural Council (recently estab lished);  and, in the planning stage, a Central 
Bank, a Monetary Fund, the African Investment  Bank, the Court of Justice, and technical 
commissions. 
38. Instituted by the Treaty of Abuja, the African  Economic Community (AEC), created in 1994, 
envisages the establishment of a monetary and econom ic union on a continental scale by 2034.  The 
process is based on the consolidation of the principal regional economic communities (RECs)75, 
followed by their integration.  This presupposes a rationalization of the existing 14 regional economic 
groupings on the African continent.  In several instances their geographical coverage overlaps and 
their pace of integrati on differs substantially.76  For example, the WAEMU customs union has been 
established (Section (4)), whereas the plans for a customs union within ECOWAS (Section (3)), to 
which all the members of WAEMU also belong, have  fallen somewhat behind.  Aware of the progress 
that needs to be made if the AEC is to be full y realized, the African Union, as proclaimed in its 
Accra (Ghana) Declaration of 3 July 2007, is  aiming to speed up economic integration, by 
rationalizing the RECs, and the political integration of the African continent, by installing a Union 
government, the ultimate objective being to establish a United States of Africa.77 
39. 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.78  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 the transport, energy, water and sanitation infrastructure and the new communication 
and information technologies. 
(3) ECONOMIC COMMUNITY OF WEST AFRICAN STATES (ECOWAS)79 
40. Niger and Senegal are founding members of  ECOWAS, one of the regional economic 
communities (RECs) responsible for realizing th e objectives of the African Union (Section (2) 
                                                      
73 African Union online information.  Vi ewed at:  http://www.africa-union.org. 
74 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. 
75 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 States (ECOWAS), Inter-Governmental Authority on Development 
(IGAD), Southern African Development Community (SADC), and Union of the Arab Maghreb (UMA). 
76 Economic Commission for Africa (2006);  Economic Commission for Africa (2008). 
77 African Union online information, "D eclaration of Accra, 3 July 2007". 
Viewed at:  http://www.africa-union.org/root/ua/ Conferences/2007/juin/Somme t_Accra/Doc/Decisions/ 
DÉCLARATION% 20D'ACCRA.doc [28 December 2008]. 
78 NEPAD (2001). 
79 ECOWAS online information.  Vi ewed at:  http://w ww.ecowas.int. Niger and Senegal WT/TPR/S/223 
 Page 13 
 
 
  above).80  The ECOWAS Treaty was revised in 1993 in or der to give new impetus to the Community's 
economic integration projects.  The Conference of  Heads of State and Government is ECOWAS's 
decision-making authority.  Its institutional framework  was modified in January 2007 to make it more 
effective.  It consists of the Commission with broader powers (in place of the Executive Secretariat), 
the Parliament, the Court of Justice, and the West African Investment and Development Bank.  Each 
member applies an ECOWAS Community levy of 0. 5 per cent on imports from third countries;  the 
proceeds are passed on to ECOWAS. 
41. The ECOWAS Treaty was revised in 1993 in order to give new impetus to the Community's 
economic integration projects81, which did not really take off until 2004.  Its rules of origin were 
harmonized with those of WAEMU in 2003 (Chapter III(2)(ii)).82  In principle, according to the 
ECOWAS trade liberalization scheme (TLS)83, unprocessed local and handicraft products are in free 
circulation within the Community, as are those th at have been sufficiently worked or processed, 
which, since 2006, must be fully approved in their countries of origin and supported by a certificate of 
origin in a common format.84  Niger and Senegal affirm that th ey accord the preferential treatment 
provided for under the ECOWAS regime (Chapter II(3) and Chapter III(2)(iii)(c)).  According to a 
recent estimate, between two thirds and one half  of trade between ECOWAS member countries does 
not circulate duty free85, despite being eligible for relief (for example, unprocessed local or handicraft 
products), and to this should be added the various  non-tariff barriers that impede the movement of 
goods within ECOWAS.86  For Niger and Senegal, trade with the other ECOWAS countries 
represents about 25.3 and 20.8 per cent, respectively,  of their total merchandise trade, on average over 
the period 2003-2006. 
42. With a view to the creation of a customs union, a prerequisite for the conclusion of an 
economic partnership agreement (E PA) with the EU, ECOWAS had pl anned to equip itself with a 
common external tariff (CET).  At the Niamey (Niger) Summit on 12 January 2006, ECOWAS chose 
to extend the coverage of the WAEMU CET to a ll its members as from 1 January 2008, with the 
                                                      
80 The other members of ECOWAS are:  Benin, Burkina Faso, Cape Verde, Côte d'Ivoire, Gambia, 
Ghana, Guinea, Guinea-Bissau, Liberia, Mali, Nigeria, Sierra Leone, and Togo. 
81 The revised 1993 treaty was notified to the WTO in 2005 by Ghana, on behalf of the ECOWAS 
member States (WTO document WT/COMTD/N/21 of 26 Sept ember 2005).  The text of the treaty is available 
under reference WT/COMTD/54. 
82 Protocol A/P1/1/03. 
83 Decision A/DEC.15/83 of 30 May 1983, as amende d by Decision A/DEC.6/7/92 of July 1992.  The 
TLS is based on a timetable for the removal of tariff barriers on industrial products originating in the member 
States, and a mechanism for compensating for the loss of customs revenue.  In principle, the tariff barriers to 
originating industrial products (Chapter III(2)(v)) were to be removed asymmetrically, more rapidly for 
higher-income than for low-income countries:  Group I (Burkina Faso, Cape Verde, Gambia, Guinea-Bissau, 
Mali and Niger) had a ten-year transition period, with a reduction rate of 10 per cent per year on approved 
products;  Group II (Benin, Guinea, Liberia, Sierra Leone and Togo) had an eight-year period, with a reduction 
rate of 12.5 per cent per year on approved products;  Group III (Côte d'Ivoire, Ghana, Nigeria and Senegal) had 
a six-year period, with a reduction rate of 16.6 per cent per year on approved products.  These periods have expired.  The mechanism for compensating for loss of customs revenue does not appear to have been put in 
place. 
84 Regulation C/REG.4/4/02. 
85 AIRD online information, "ECOWAS Common External Tariff and Common Market".  Viewed at:  
http://www.aird.com/projects.ph p?id=138 [19 December 2008]. 
86 The ECOWAS Secretariat estimate s that there are 69 checkpoints along the thousand kilometres of 
road between Lagos and Abidjan (ECOWAS online information, "Achievements of ECOWAS:  Market 
Integration Programme".  Viewed  at:  http://www.sec.eco was.int/sitecedeao/francai s/achievements-1.htm 
[18 April 2007]).  On this poin t, see also Sana, A.A. (2008). WT/TPR/S/223 Trade Policy Review 
Page 14 
 
 
  exception of a number of products concerning which ne gotiations were to be pursued in the course of 
2007 but had not yet been brought to a conclusion in June 2009.87  In October 2008, the Monitoring 
Committee for the negotiations on the EPA with th e European Union (Section (5)) recommended to 
the Banjul Summit the creation of a fifth band, 35 per cent, on which negotiations are also 
continuing.88  It should also be noted that ECOWAS, following the example of the WAEMU scheme 
(Section (4)), is envisaging three new accompanying  measures:  a degressive protection tax (TDP) of 
limited duration to protect local West African manufacturing industries;  an import safeguard tax (TSI) to combat import surges;  and a countervailing duty to combat "unfair competition".
89 
43. The process of adoption of the ECOWAS C ET and its accompanying measures coincided 
with the development of accompanying measur es for the implementation of the ECOWAP, the 
ECOWAS common agricultural policy, whose obj ectives were adopted at Accra (Ghana) on 
19 January 2005 (Chapter I(3)(i)).90 
44. Efforts to achieve monetary integration in th e subregion began in 1987, but monetary union, 
which was supposed to come into ex istence before the year 2000, did not materialize.  It should be 
noted that the WAEMU member countries, all members of ECOWAS, have benefited from a 
monetary union since the colonial period (Chapter I(1)).  The West African Monetary Institute was 
established in 2000 to integrate those ECOWAS countries that did not yet belong to a monetary union.  The first phase was intended to witness the creatio n of a second monetary zone, the West African 
Monetary Zone (WAMZ)
91 before 2003.  The second phase was to consist in the grouping together of 
the two subregional monetary zon es, which were to be provided with a Central Bank and a common 
currency (the Eco), initially by 2004.  Various c onvergence criteria had to be met to enable the 
WAMZ to be created.92  However, despite certain efforts, progress towards the creation of the WAMZ 
was held up by the inability of countries to comply with the convergence criteria.  These delays led to 
the creation of the WAMZ being postponed from January 2003 to June 2005, and then to December 2009.
93 
                                                      
87 Apart from the WAEMU member countries, the CET is applied by Ghana (WTO document 
WT/TPR/S/194R1-03).  Since the review of its trad e policy in 2005 (WTO document WT/TPR/S/145-03), 
Nigeria has reduced the number of its tariff categories from 19 to five and lowered its customs duty rates 
(Nielsen and Zouhon-Bi (2007)).  However, 10 per cent of tariff lines were in the fifth band and therefore 
inconsistent with the WAEMU CET ( Vanguard  online information, "Common External Tariff Ready Jan 2009" .  
Viewed at:  http://www.vangu ardngr.com/ content/view/19044/116/ [19 December 2008]). 
88 All Africa.com  online information, "West Africa:  Common external tariff - region adopts 5th band" .  
Viewed at:  http://allafrica.com/stor ies/200811061044.html [19 December 2008].  See also ICSTD (2008). 
89 AIRD online information, "ECOWAS Common External Tariff and Common Market".  Viewed at:  
http://www.aird.com/projects.ph p?id=138 [19 December 2008]. 
90 Decision A/DEC.11/01/05 and its Annex.  Viewed at:  http://www.hubrural.org/pdf/ 
hub_atelier_ape_ouaga_sept05_ppt_tec_ecowap.pdf. 
91 Gambia, Ghana, Guinea, Nigeria and Sierra  Leone.  Liberia is planning to join. 
92 The main criteria are as follows:  maximum 5 per cent inflation rate;  gross currency reserves to 
cover at least six months of imports;  Central Bank defic it financing not to exceed 10 per cent of previous year's 
fiscal revenue;  and a budget deficit to GDP (foreign aid excluded) ratio of not more than 4 per cent.  Several 
secondary criteria were also in force. 
93 ECOWAS online information, "Meeting of the Regi onal Convergence Counc il on the creation of a 
monetary union in West Africa", Press Release No. 99/2007.  Viewed at:  http://news.ecowas.int/ [19 December 2008].  The prerequis ites for the introduction of a curre ncy common to the members of the 
WAMZ are:  free convertibility of the national curr encies, complete liberali zation of capital account 
transactions, and total compliance with the ECOWAS customs union regulations. Niger and Senegal WT/TPR/S/223 
 Page 15 
 
 
  45. ECOWAS has undertaken several projects to facilitate the movement of goods, services and 
persons, including:  a common certificate of origin;  the development of the road network and the 
telecommunications infrastructure;  the creation of  a regional third-party motor vehicle insurance 
regime;  the establishment of an interstate road tr ansit (ISRT) regime;  and the abolition of the visa 
requirement for travel between the countries of th e subregion, coupled with the design of a single 
passport.94  It appears that most ECOWAS countries recognize the single passport and are complying 
with the provisions concerning the visa exemption for persons of the nationalities in question.  An 
important ECOWAS initiative is the West African Power Pool  (WAPP)95, the purpose of which is to 
expand trade in electricity between the 15 memb er countries (energy being one of the primary 
constraints on subregional supply), among other th ings by coordinating the investment projects 
submitted to donors.  ECOWAS is actively end eavouring to maintain political stability in the 
subregion and settle disputes.96 
(4) WEST AFRICAN ECONOMIC AND MONETARY UNION (WAEMU)97 
46. Niger and Senegal are founding members of WAEMU98, which complements, through an 
economic chapter, the West African Monetary Un ion (WAMU) (Chapter I(2)).  All the WAEMU 
members of are also members of ECOWAS (Secti on (3)).  Under its Regional Economic Programme 
2006-2010, WAEMU's main objectives are:  strengt hening the competitiveness of the economic and 
financial activities of the member States, multilate ral oversight of nationa l macroeconomic policies 
with a view to their potential convergence (Chapter  I(2));  the harmonization of legislation;  the 
formulation and implementation of common sectoral policies;  and a common market.  Its institutional 
framework consists of:  the Conference of Head s of State and Governments, which adopts acts 
additional to the Union Treaty;  the Council of Ministers, WAEMU's decision-making body99;  and 
the Commission, the monitoring and implementing or gan.  The specialized institutions are the Court 
of Justice;  the Court of Auditors;  the Inter-Par liamentary Committee, which will be replaced by the 
Parliament (in process of being established)100;  the Banque ouest-africaine  de développement  - 
BOAD (West African Development Bank);  and the BCEAO, the Central Bank of West African 
States. 
47. The WAEMU customs union has, in principle, b een in effect since 1 January 2000.  Total 
exemption from import duties and taxes has been  applied to unprocessed local products since 
1 July 1996 and is applied to prod ucts that have been sufficiently worked or processed, on the basis of 
                                                      
94 ECOWAS online information, "Achievements of ECOWAS:  Market integration".  Viewed at:  
http://www.sec.ecowas.int/siteced eao/francais/achievements-1.ht ml [18 December 2008]). 
95 ECOWAS online information.  Viewed a t:  http://www.ecowas.int/ips/ii/energy/fr/ 
page.php?file=how. 
96 Documentation française  online information, "Maintien de la paix dans le monde:  l'ONU et les 
acteurs régionaux".  Viewed at:  http://www.ladocumen tationfrancaise.fr/dossiers/maintien-paix/cedeao.shtml. 
97 WAEMU online information.  Viewed at:  http://www.uemoa.int. 
98 The WAEMU Treaty was signed on 11 January 1994 by Benin, Burkina Faso, Côte d'Ivoire, Mali, 
Niger, Senegal and Togo;  Guinea-Bissau acceded to th e Treaty on 1 January 1997.  It was notified to the WTO 
in documents WT/COMTD/N/11 of 3 February 2000, WT/COMTD/N/11/Add.1 of 2 March 2001, 
WT/COMTD/N/11/Add.2 of 22 August 2001 and Corr.1 of 26 March 2002. 
99 The Council issues regulations, directives and decisions:  regulations are binding and directly 
applicable in each member State;  di rectives must be transposed into the law and practice of the member States;  
decisions are binding on the persons or member States to which they are addressed. 
100 The WAEMU Commission has prepared for the advent of the Union Parliament in consultation with 
the WAEMU Inter-Parliamentary Committe e.  The Treaty creating the Parliament was adopted in 2003 and will 
enter into effect as soon as ratified by each of the WAEMU member States.  At the end of December 2008, the 
only ratification still required was that of Côte d'Ivoire. WT/TPR/S/223 Trade Policy Review 
Page 16 
 
 
  the rules of origin adopted in 2003101 and approved by the National Approval Committee 
(Chapter III(2)(ii)).  WAEMU established a Community system of financial compensation for the loss 
of customs revenue suffered by States that impor t originating industrial products for the period 
2000-2005.102  Niger and Senegal benefited from the sc heme.  WAEMU has also harmonized taxation 
at the customs frontier (including VAT, excise duty,  and the taxation of petroleum products) and is 
developing a regional approach to standardization,  accreditation and certification.  However, among 
other things, the persistence of tariff and non-tariff barriers103 explains the small share of 
intra-Community trade in total WAEMU trade (12 per cent in 2003).104 
48. The WAEMU CET, with four rates (0, 5, 10 and 20 per cent), was introduced on 
1 January 2000.105  It is applied to imports not originating in WAEMU on the basis of the customs 
value established, in principle, in acco rdance with the relevant WTO Agreement106, with the exception 
of certain products subject to reference values (Chapter III(2)(i)).107  Each WAEMU member applies a 
Community Solidarity Levy (PCS) of 1 per cent, which is channelled into WAEMU's own resources 
(about CFAF 59 billion in 2009), and a statistical ch arge (RS) of 1 per cent (with the exception of 
goods covered by diplomatic privileges and tho se imported under projects financed by foreign 
donors).  Moreover, a product imported into WAEM U from a third country may be subject to the 
Special Import Tax (TCI) or to the Community application of a WAEMU countervailing measure, although as yet no such measure has ever  been applied (Chapter III(2)(iii)(b)).
108  The Degressive 
Protection Tax (TDP) regime ended on 31 December 2006.109  Niger has never employed the TDP, 
but it did apply the TCI to rice from 2000 to 2002.  Senegal has not used the TDP, but it applies the 
TCI to sugar, fruit juice, and tomato concentrate.   Moreover, in the absence of a single WAEMU entry 
point regime, when a third-country product, already cleared through customs in the first WAEMU country of entry, is re-exported to another member  State, it is subject to a second collection of duties 
and taxes, whence the importance of the transit regime. 
49. 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 
                                                     
 
101 Additonal Protocol No. III/2001  establishing the WAEMU rules of  origin replaces Additional Act 
No. 4/96 of 10 May 1996 establishing a preferential tariff regime for trade within WAEMU, as amended by 
Additional Act No. 4/98.  Additional Protocol No. III/2001 was revised by Additional Protocol 
No. 01/2009/CCEG/UEMOA. 
102 Additional Act No. 06/99 of 8 December 1999. 
103 In 2007, the Commission ch aracterized the situation as "attempts  at tariff re-armament on certain 
products originating in the Union, related with th e loss of revenue resulting from the end of financial 
compensation and the desire to protect domestic indu stries;  technical and ad ministrative obstacles to 
Community products created by imposing preshipment inspection formalities and minimum import quantities, 
making the importation of originating products conditional upon the purchase of domestic products and 
retaining pre-entry import declarations;  and abnormal pr actices, such as escorts, unnecessary sampling and the 
numerous roadblocks along Union transport corridors." (UEMOA (2008a)). 
104 UEMOA (2006). 
105 Regulation No. 02/97/CM/UEMOA. 
106 Regulation No. 05/99/CM/UEMOA.  WTO document WT/COMTD/N/11/Add.2 of 
22 August 2001. 
107 Regulation No. 4/99/CM/UEMOA.  There is a Comm unity list consisting of products with respect 
to which WAEMU member countries reserve the possibility of using reference values.  This Community policy 
is applied nationally.  Niger applies reference values (Annex 1, Chapter III(2)( ii)).  Senegal has applied 
minimum values since June 2002 on the basis of a derogation granted by the WTO Council on Trade in Goods which ends in June 2009 (Annex 2, Chapter III(2)(ii)). 
108 Regulation No. 9/2003/CM/UEMOA. 
109 Regulations No. 3/99/CM/UEMOA, No. 19/2003/CM/UEMOA, and No. 16/2005/CM/UEMOA. Niger and Senegal WT/TPR/S/223 
 Page 17 
 
 
  will be progressively replaced by agreements between WAEMU and third countries.  On 
24 April 2002, the Commission concluded a (non-prefer ential) agreement on the development of trade 
and investment relations with the United States.  A preferential trade agreement with Morocco was 
initialled at the end of 2008;  this provides for reciprocal tariff concessions and includes several 
provisions concerning the removal of non-tariff barriers to bilateral trade, matters in relation to which 
the negotiations continue.110  Other trade agreements are being negotiated with Tunisia and Algeria, 
respectively.  The WAEMU Commission is partic ipating in the ECOWAS negotiations with the 
European Union (EU) with a view to the c onclusion of an economic partnership agreement 
(Section (5)).  The harmonization of the national le gislation concerns the accounting and legal regime 
for government finance, government procurement,  the taxation of businesses, banks and financial 
institutions, and telecommunications, maritime tran sport and port services.  Moreover, WAEMU has 
adopted a Community Mining Code.  The implementation of the Community competition policy, which entered into force on 1 January 2003, is the exclusive responsibility of the WAEMU Advisory 
Committee on Competition (Chapter III(3)(ii)). 
50. WAEMU has adopted common policies for agriculture
111 and industry112 and a common 
management for energy investment projects.113  Since Niger and Senegal's last TPR in 2003, 
implementation of the Union agricultural policy (PAU), adopted in 2001, has progressed114, 
particularly through the identification of the five priority sectors (rice, cattle/meat, poultry, 
maize (corn), and cotton) and the establishment of cooperative frameworks for proposing measures 
that might be taken to promote them at Community level.115  A Regional Agricultural Development 
Fund (FRDA) finances upgrading projects on a regional scale.  It draws on WAEMU's own resources 
(CFAF 5 billion in 2009) and especially those of its development partners.116  With a view to 
supporting subregional agricultural market integra tion, the WAEMU member States have harmonized 
their legislation relating to the authorization of th e marketing of veterinary drugs, plant and animal 
health and food safety, quality control, the cer tification and marketing of seed and propagating 
material, and pesticide approval, marketing and control. 
51. Since 2005, the WAEMU Commission has been endeavouring to expand the freedom of 
movement of persons, the freedom of residence, the freedom to provide services and the right of 
establishment within the Union, in particular fo r the professions of lawyer, architect, auditor and 
chartered accountant, doctor, dental surgeon and pharmacist. 
(5) RELATIONS WITH THE EUROPEAN UNION  
52. Niger and Senegal form part of the 79 ACP countries with which the European Union 
concluded the agreement, signed at Cotonou (Benin) on 23 June 2000117, to replace the Lomé 
Convention.  The Cotonou Agreement covers the pe riod up to 2020.  The trade provisions constitute 
                                                      
110 France-Maghreb économie online information, "9ème round des négociations Maroc-UEMOA".  
Viewed at:  http://www.francemaghrebeconomie.com/ 2008/11/9-me-round-des-negociations-maroc-uemoa.html 
[2 January 2009]. 
111 Additional Act No. 03/2001.  See also Decision No. 05/99/CM/UEMOA on the adoption of the 
special regional programme for food security in the WAEMU me mber States (PSRSA/UEMOA). 
112 Additional Act No. 05/1999. 
113 Additional Act No. 04/2001. 
114 UEMOA (2007). 
115 Regulation No. 06/2007/CM/UEMOA. 
116 Additional Act No. 03/2006 and Regulation No. 06/2006/CM/UEMOA. 
117 Europa online information, "Cotonou Agreement".  Viewed at:  http://europa.eu/ 
legislation_summaries/devel opment/african_caribbean_paci fic_states/r 12101_fr.htm. WT/TPR/S/223 Trade Policy Review 
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  one of the mechanisms of cooperation between th e ACP countries and the EU.  The latter admitted 
under the duty-free regime non-agricultural produc ts and most processed agricultural products 
originating in 78 ACP countries (excluding South Africa), on a non-reciprocal basis, up to 31 December 2007.
118  Development aid is provided by the European Development Fund (EDF), to 
supplement the bilateral initiatives of the EU member countries. 
53. The Cotonou Agreement provides for the negotiatio n of regional EPAs, which were to take 
over from the trade provisions as from 1 January 2008;  Niger and Senegal form part of the West 
Africa group (Section (4) above).  In December 2007,  two countries, Côte d'Ivoire and Ghana, which 
are not LDCs, each initialled an interim agreement w ith the EU, which allowed them to continue to 
enjoy duty-free access to EU markets for their originating products.119  With a view to the adoption of 
its CET and accompanying measures, ECOWAS had pl anned to conclude a gl obal EPA in June 2009.  
This would have replaced, in principle, the agreem ents concluded individua lly with the countries of 
the subregion, with global settlement of the issu es relating to compensation for loss of tax revenue120, 
development aid to support the upgrading of produc tive capacity, and the supplementary resources to 
be allocated by the European Development Fund (EDF).121  However, this timetable could not be met 
and the negotiations on the EPA with West Africa continue. 
54. Niger and Senegal benefit from the EU's "Every thing But Arms" initiative, which has formed 
the basis for their preferential access to EU ma rkets since 1 January 2008, in place of the 
non-reciprocal preferences accorded under the Cotonou Agreement.  This initiative provides for the 
duty-free admission of all products (including bananas from 2006, sugar from 2009, and rice from 
September 2009), with the exception of arms and amm unition, of LDC origin.  Niger's exports to the 
EU consist mainly of primary products such as uran ium, while those of Senegal consist of fish and 
fishery products, groundnut products, and market garden produce. 
                                                      
118 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). 
119 European Commission (2009).  Cape Verde, which ceased being an LDC on 1 January 2008, is 
benefiting from the EU's "Everything But Arms" initiative fo r a transitional three-year period.  Nigeria, which is 
not an LDC, benefits from the Genera lized System of Preferences (GSP). 
120 The negotiations for this EPA concern trade in goods and services and investment, among other 
chapters.  An overview is availabl e on the European Centre for Development Policy Management (ECDPM) 
site, "In Brief 14B:  Overview of the regional EPA negotiations:  West Africa-EU Economic Partnership Agreement".  Viewed at:  www.ecdpm .org/inbrief14b [29 December 2008]. 
121 ECOWAS online information, "The Ministers of EC OWAS and Mauritania reaffirm their resolve to 
conclude a development EPA", Press Release No. 13/2008.  Viewed at:  http://news.ecowas.int/ 
[19 December 2008].  Every EPA stipulat es that by the end of a transition pe riod, the EU's regional partners will 
have eliminated customs duties on imports from the EU.  The major concerns of the ECOWAS countries 
include, on the one hand, the loss of government revenue and, on the other, the competitiveness of domestic enterprises in the face of competition from EC-originating products.  Customs duties on imports from the EU 
account for about 10 to 15 per cent  of government revenue in Burkina Faso, Côte d'Ivoire, Guinea-Bissau, 
Nigeria and Senegal;  15 to 20 per cent in Benin, Ghan a, Guinea and Mali;  25 to 30 per cent in Cape Verde, 
Gambia, Niger and Sierra Leone;  and more than 30 per cent in the case of Togo.  See Nielsen and 
Youhon-Bi (2007).  With reference to the fiscal impact of the EPA on Senegal, the loss of tax revenue would 
represent, on average, 0.2-0.3 per cent of GDP per year for the first five years (IMF (2008)). Niger and Senegal WT/TPR/S/223 
 Page 19 
 
 
  (6) RELATIONS WITH THE UNITED STATES  
55. Niger and Senegal are among the 40 countries elig ible for the programme  established by the 
United States under the African Growth and Opportunity Act (AGOA).122  The countries accepted 
under the AGOA benefit, until 2015, from duty-free and quota-free access to the United States market 
for various goods, including certain agricultural a nd textile products (excep t apparel).  Niger and 
Senegal are eligible for the special provision relatin g to the incorporation of third-country fabrics in 
apparel, which remains in force until 30 Septem ber 2012, as well as for the provision concerning 
handmade (so-called "Category 9") products and th e provision concerning articles made from ethnic 
fabrics.  However, these provisions are not being exploited by national econom ic operators.  Thus, in 
2007, the total value of exports under the AGOA regime amounted to only US$89,000 (mainly 
jewellery) in the case of Niger and US$233,000 (mainly live birds, musical instruments, craft objects and leather products) in the case of Senegal.  Mo reover, Niger and Senegal are continuing to seek 
financing for various programmes from the Millennium Challenge Corporation (MCC).  Niger and 
Senegal have each been able to benefit from an "MCC Threshold Programme" with a view to 
concluding a "compact" to increase substantially the development aid granted by the United States.  It 
should be noted that access to MCC programmes is subject to an annual audit.
123 
                                                      
122 USTR (2008). 
123 Each year, the MCC selects the coun tries eligible for financing.  In 2009, the 26 eligible countries 
are:  Armenia, Benin, Bolivia, Burkin a Faso, Cape Verde, East Timor, El Salvador, Georgia, Ghana, Honduras, 
Jordan, Lesotho, Malawi, Mali, Moldova, Mongolia, Morocco, Mozambique, Namibia, Nicaragua, Philippines, 
Senegal, Tanzania, Ukraine, and Vanuatu.  See Millennium Challenge Corporation (2009). WT/TPR/S/223 Trade Policy Review 
Page 20 
 
 
  III. COMMON TRADE MEASURES 
(1) OVERVIEW  
56. Niger and Senegal are members of WAEMU and have applied its four-rate (0, 5, 10 and 
20 per cent) Common External Tariff (CET) to imports of goods from third countries since the 
year 2000.  The CET has not undergone any major ch anges since the two countries' last joint Trade 
Policy Review in 2003.  The CET being applie d in 2009 is based on the 2007 version of the 
Harmonized Commodity Description and Coding System (HS);  it remains ad valorem  on all lines and 
is implemented through WAEMU's common customs regul ations.  The simple average rate remains at 
12.1 per cent and the nominal protection for agricultura l products (WTO definition)  is higher than that 
for other products.  Other WAEMU duties and taxes ar e still being applied at the customs frontier, in 
particular, the Special Import Tax (TCI) on agricultura l and agro-industrial products such as sugar and 
edible oils.  The WAEMU member States have al so established harmonized frameworks for VAT and 
excise duty.  All the WAEMU countries, including Niger and Senegal, are members of ECOWAS, which is also supposed to introduce a CET, although the negotiations concerning the fifth 35 per cent 
rate and other trade policy instruments are still continuing. 
57. As members of WAEMU, Niger and Senegal use its  rules of origin for defining originating 
products that qualify for the Community Preferential Tax (TPC).  These rules of origin have been 
made progressively more flexible since the origin al 1996 version, with a view to encouraging the 
development of intra-regional trade, especially since 2004.  The ECOWAS rules of origin (which 
cover all the WAEMU countries and seven others) have been harmonized with those of WAEMU 
since 2004.  WAEMU/ECOWAS origin is confe rred on unprocessed local or handmade products 
(without the need for a certificate of origin in the co untry of destination) and on those that have been 
sufficiently worked or processed and are accomp anied by a certificate of origin.  WAEMU has 
adopted regulations on competition, including State ai d, which are administered by the Commission.  
Moreover, WAEMU has adopted directives for govern ment procurement, with the provisions that 
must be included in the national implementi ng regulatory frameworks and those relating to 
Community preference. 
58. All the WAEMU countries, including Niger and Senegal, are signatories to the Bangui 
Agreement (1977) creating the African Intellectua l Property Organization (OAPI).  The revised 
Bangui Agreement (1999) entered into force in 2002 .  This revision allowed OAPI member States to 
align the objects and terms of protection on the pr ovisions of the WTO TRIPS Agreement, with the 
exception of those relating to topographies, whose im plementation has been deferred for lack of the 
necessary skills. 
(2) M
EASURES DIRECTLY AFFECTING IMPORTS  
(i) Customs procedures 
59. The WAEMU customs regulations, contai ned in particular in Regulation 
No. 09/2001/CM/UEMOA on the adoption of the WAEMU Customs Code (Book I,  Annex), deal 
with the harmonization of the national provisi ons on organizational frameworks and customs 
procedures and regimes.  The Code applies to  all goods, including those of Community origin 
(Section (iii)) and requires importers , exporters and travellers to comply with the external trade 
regulations and with the legislation on the external financial relations of the WAEMU member States.  
It provides for the following customs regimes:  release for consumption, export, transit, customs 
warehousing, temporary admission, in-bond manufactu ring, prior exportation, drawback, temporary Niger and Senegal WT/TPR/S/223 
 Page 21 
 
 
  importation and exportation, re-e xportation, and any other authorized procedure.  A customs 
declaration is mandatory and must indicate, am ong other things, the tariff heading, the product 
description and the purchase price;  however, WAEMU does not have common uniform customs documentation. 
60. According to the WAEMU foreign exchange regulations
124, any importation of goods into the 
Franc Zone from a third country must be domiciled  with an approved intermediary bank, with the 
exception of imports with a value of less than CFAF 5 million.  The bank opens a file on the basis of the following documents:  the pro forma invoice;  the foreign exchange permit certified by the 
Currency and Credit Directorate (DMC);  the certificate confirming that the imports took place;  and 
proof of possession of an importer-exporter permit (A nnexes on Niger and Senegal, Chapter III(2)(i)).  
The bank returns the import certificate which must be countersigned by Customs, and the file is 
cleared upon receipt of the latter, the bank settleme nt advices and a copy of the waybill.  Imports 
without a financial counterparty are subject not to  bank domiciliation but to prior countersignature by 
the directorate responsible for external finance at the BCEAO.  The bank domiciliation of exports 
follows the same principles, with  the obligation to repatriate th e earnings and convert them into 
CFA francs (Chapter I(2)).
125 
61. In 1999, WAEMU adopted Regulation No. 5/99/CM/UEMOA in order to allow its member 
States to implement the WTO Valuation Agreemen t.  This regulation reproduces the relevant 
provisions of the WTO Agreement in full.  Thus , the first basis for customs valuation is the 
transaction value, as adjusted in  accordance with Article 8 of the WTO Agreement.  Where there are 
objections relating to the value of the goods, they mu st be brought, in the first instance, before the 
national administrative body responsible for settlin g customs disputes and may subsequently be 
brought before the courts.  The WAEMU Customs Code  adds that classification matters are dealt with 
by the WAEMU Commission in order to ensure unifor mity in this respect within the Union.  The 
WAEMU regulations incorporate the substance of the "Decision Regarding Cases where Customs Administrations have Reasons to Doubt the Truth or  Accuracy of the Declared Value", which forms 
part of the Marrakesh Agreement.
126 
62. WAEMU also has a system of reference va lues (Regulation No. 4/99/CM/UEMOA), whose 
objective is "to combat false declarations of valu e and unfair competition" (Article 2).  This is a 
Community system (in line with a common external trade policy) but is implemented nationally.  The system applies to goods imported from third countries but not to Community goods satisfying the 
rules of origin defined by the Union (Section (iii)), for which each member State may have 
established its own system of reference values.  Under the Community system, each member State draws up a national list and designates the refere nce values used to estab lish the basis for the 
calculation of duties and taxes.  These lists ar e then proposed to the WAEMU Commission, which 
draws up a Community list that is updated every six months. 
(ii) Rules of origin 
63. Niger and Senegal do not have national rules of origin used for non-preferential purposes.  
The two countries are members of WAEMU (Chapter II(3 )(ii)(c)) and use its rules of origin, in force 
                                                     
 
124 Regulation No. 09/98/CM/U EMOA of 20 December 1998. 
125 Government of Senegal online information, "Comment importer/exporter au Senegal".  Viewed at:  
http://www.gouv.sn/guide/import_export.html [13 May 2009]. 
126 Article 16 of Regulation No. 5/99/CM/UEMOA. WT/TPR/S/223 Trade Policy Review 
Page 22 
 
 
  since 1 January 2003, to define the products eligible for Community preferences.127  WAEMU origin 
is conferred on unprocessed origin ating products (local or handm ade products) and on those which 
have undergone sufficient working or processing.  For the latter, Community origin is determined by a 
change of tariff classification affecting one of the first four digits of the WAEMU Tariff and 
Statistical Nomenclature128, with exceptions129, or by a Community value added of at least 30 per cent 
of the cost price of the goods, ex-factory and excluding tax.130 
64. The WAEMU rules of origin stipulate that the status of originating industrial product cannot 
be conferred on goods pro cessed under particular regimes involving  total or partial conditional relief 
or exemption from import duties on inputs (Article 8).  According to the 2009 revision, the status of 
originating industrial product ca nnot be conferred on such goods unl ess the duties and taxes payable 
on the materials used in the manufacturing process have  been paid (revised Article 8).  However, the 
WAEMU Commission has still to issue a regulation on the implementation of this relaxation of the 
WAEMU rules of origin by the member States. 
65. Niger and Senegal are also members of EC OWAS, a subregional grouping more extensive 
than WAEMU (Chapter II(3)(ii)(b)).  The ECOWAS basic rules of origin131 are harmonized with 
those of WAEMU.  Originating industrial products are eligible for the ECOWAS trade liberalization 
scheme (TLS), subject to approval of their status;  the national committee of the exporting country is 
responsible for the approval process. 
(iii) Customs levies 
66. The WAEMU Common External Tariff (CET) was established by regulation in 1997132 and 
applies to goods not originating in the Union (o riginating goods (see Section (ii)) benefit from the 
preferential regime (Section (c)).  The WAEMU CET is currently based on the 2007 version of the Harmonized Commodity Description and Coding System (HS);  it is ad valorem  on all lines.
133  The 
WAEMU CET subjects non-originating goods released for consumption in the member States to 0 or 
5, 10 or 20 per cent rates. 
67. Moreover, under WAEMU, other duties and tax es are applicable at the customs frontier, 
including the statistical charge (RS), the Community  Solidarity Levy (PCS) and the special import tax 
(TCI).  Imports are also subject to the ECOWAS  Community Levy (PCC).  Moreover, the regimes 
(excluding the rates) of application of value-a dded tax (VAT) and excise duty on local and imported 
products have been harmonized within WAEMU.  However, the WAEMU member States have not 
yet harmonized the application of tariff concessions, in particular those relating to inputs, materials 
and equipment for promoting investment. 
                                                      
127 Additional Protocol No. III/2001 establishing the WAEMU rules of origin replaces Additional 
Act No. 4/96 of 10 May 1996 establishing a preferential tariff regime for trade within WAEMU, as amended by Additional Act No. 4/98.  Additional Protocol No. III/2001 was revised by Additional Protocol 
No. 01/2009/CCEG/WAEMU. 
128 Regulation No. 08/2007/CM/2007 and its Annex of 6 April 2007 on the adoption of the Tariff and 
Statistical Nomenclature of the WAEMU Common External Tariff (CET), based on the 2007 version of the 
Harmonized Commodity Description and Coding System, as amended by Regulation No. 05/2008/CM/UEMOA 
and its Annex of 28 March 2008. 
129 Regulation No. 12/2002/CM/UEMOA. 
130 Regulation No. 13/2002/CM/UEMOA. 
131 Protocol A/P1/1/03. 
132 Regulation No. 2/97/CM/UEMOA. 
133 Regulation No. 08/2007/CM/2007 and its Annex of 6 April 2007, as amended by Regulation 
No. 05/2008/CM/UEMOA and its Annex of 28 March 2008. Niger and Senegal WT/TPR/S/223 
 Page 23 
 
 
  (a) The applied MFN tariff 
68. The WAEMU CET contains 5,544 ten-digit tari ff lines of the 2007 version of the Harmonized 
System (HS);  it is ad valorem  on all lines.  A breakdown of the 2009 rates by HS Chapter 
(Table AIII.1) 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, basketware, 
wickerwork, iron, steel or base metal (Table AIII.2 and Chart III.1). 
69. The simple average of the CET rates, unchange d since 2003, is 12.1 per cent (Table III.1), or 
14.6 per cent on agricultural products (WTO de finition) and 11.7 per cent on non-agricultural 
products (excluding petroleum products ).  If the ISIC (Rev. 2) definition is employed, agriculture 
remains the most protected sector with an av erage tariff of 13.1 per cent, followed by the 
manufacturing sector (12.2 per cent) and the mining sector (5 per cent) (Table III.2).  The coefficient of variation of 0.6 (Table AIII.1) indicates a modera te tariff rate dispersion (0, 5, 10 or 20 per cent), 
with about 40.7 per cent of tariff lines carrying the mo dal rate of 20 per cent a pplied more particularly 
to consumption goods (Chart III.2). 
70. In general, the tariff is characterized by mixe d escalation, slightly negative from raw materials 
(average tariff protection rate of 10.6 per cent) to semi-finished products (average tariff protection rate 
of 10.1 per cent), then positive on finished products (average tariff protection rate of 13.6 per cent) 
(Chart III.3).  However, by industry, the escalation is everywhere positive, with the exception of the 
"metal articles, machinery and equipment" industri es;  non-metallic mineral products;  and chemical 
products. WT/TPR/S/223 Trade Policy Review 
Page 24 
 
 
   
0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 
111 122 210 230 311 313 321 323 331 341 351 353 355 361 369 372 382 384 390 Chart III.1  
Tariff protection in the industrial sector, 2009
Percentage  
Source:  WTO Secretariat estimates based on data provided by the Niger and Senegalese 
authorities.  Average 
12.1%
ISIC major groups
  111  
121  
122 
130 
210 
220 
230 
290 
311 
312 
313 
314 
321 
322 
323 
324 
331 
332 
 341  
342 Description  
 Agricultural and livestock production  
Forestry  
Logging  
Fishing 
Coal mining  
Crude petroleum and natural gas production  
Metal ore mining  
Other mining  
Food manufacturing  
Other food products and animal feed  
Beverages  
Tobacco manufactures  
Textiles  
Manufacture of wearing apparel, except footwear  
Leather products, except footwear and wearing apparel
Footwear, except vulcanized rubber and plastic 
footwear  
Wood and wood products, except furniture  
Fabrication of furniture and fixtures, except primarily of metal 
Paper and paper products  
Printing, publishing and allied industries  Description
 Industrial chemicals
Other chemical products, including pharmaceuticals  
Petroleum refineries
Manufacture of products of petroleum and coal  
Manufacture of rubber products n.e.c.
Manufacture of plastic products n.e.c.
Pottery, china and earthenware
Manufacture of glass and glass products
Other non-metallic mineral productsIron and steel basic industries 
Non-ferrous metal basic industries
Fabricated metal products, except machinery and  
equipment
Non-electrical machinery, including computers  
Electrical machinery, apparatus, appliances and supplies  
Transport e quipment  
Professional and scientific equipment
Other manufacturing industries
Electricity  351
352
353
354
 355356
361
362
369371
 372
381
382
383
384
385
390
410
 
 Niger and Senegal WT/TPR/S/223 
 Page 25 
 
 
  Table III.1 
Structure of the WAEMU CET, 2009 
  2009 Uruguay Round 
1 Tariff lines eligible for duty-free entry (a s a percentage of all tariff lines) 1.3 0.0 
2 Duties other than ad valorem (as a percentage of all tariff lines) 0.0 0.0 
3 Tariff quotas (as a percentage of all tariff lines) 0.0 0.0 
4 Duties other than ad valorem  without AVEs (as a percentage of all tariff lines) 0.0 0.0 
5 Simple average applied MFN rate 12.1 30.0 
 Agricultural products (WTO definition)a 14.6 29.8 
 Non-agricultural products (WTO definition)b 11.7 30.0 
 Agriculture, hunting and forestry (ISIC 1) 13.1 29.9 
 Mining and quarrying (ISIC 2) 5.0 30.0 
 Manufacturing (ISIC 3) 12.2 30.0 
6 National tariff peaks (as a percentage of all tariff lines)c 0.0 0.0 
7 International tariff peaks (as a percentage of all tariff lines)d 40.7 99.8 
8 Overall standard deviati on of rates applied 6.9 0.7 
9 Nuisance duties (as a percentage of all tariff lines)e 0.0 0.0 
 Memorandum items:   
 Tariff lines bound by Niger (as a percentage of all tariff lines) 96.9 96.9 
 Tariff lines bound by Senegal (as a per centage of all tariff lines) 100.0 100.0 
a WTO Agreement on Agriculture. 
b Excludes petroleum. 
c National tariff peaks are duties that are higher than three times the simple averag e of all the rates applied (indicator 5). 
d International tariff peaks are duties that exceed 15 per cent. 
e Nuisance duties are rates that are not 0 but less than or equal to 2 per cent. 
Note: Indicator 1 is based on all the tariff lines (including in -quota lines, where appropriate);  the other indicators exclude  in-quota 
lines.  Indicators 5 to 9 are calculated on the basis of the lines for which an ad valorem  rate could be taken into account. 
Source : WTO Secretariat calculations base d on data provided by the Nige r and Senegalese authorities. 
 
Table III.2 
Summary of the WAEMU CET, 2009 
Rates applied in 2009 
Simple 
average duty Range of duty  Standard 
deviation Description Number 
of lines Number of 
lines used 
(%) CV 
Total 5,544 5,544 12.1 0-20 6.9 0.6 
WTO definitiona       
Agricultural products 783 783 14,6 5-20 6.7 0.5 
Live animals and animal products 96 96 18,8 5-20 4.0 0.2 
Dairy products 31 31 14,2 5-20 7.4 0.5 
Coffee, tea, cocoa, sugar, etc. 177 177 16,1 5-20 5.8 0.4 
Cut flowers and plants 35 35 7,6 5-20 5.7 0.8 
Fruit and vegetables 169 169 19,3 5-20 3.1 0.2 
Cereals 18 18 6,1 5-10 2.1 0.4 
Oilseeds, fats and oils 88 88 10,7 5-20 5.6 0.5 
Beverages and alcohol 45 45 19,8 10-20 1.5 0.1 
Tobacco 9 9 13, 3 5-20 7.9 0.6 
Other agricultural products 115 115 6,7 5-20 3.1 0.5 WT/TPR/S/223 Trade Policy Review 
Page 26 
 
 
  Rates applied in 2009 
Simple 
average duty Range of duty  Standard 
deviation Description Number 
of lines Number of 
lines used 
(%) CV 
Non-agricultural products 
(excluding petroleum) 4,738 4,738 11.7 0-20 6.8 0.6 
Fish and fish products 130 130 14.5 5-20 5.1 0.4 
Minerals, precious stones and metals 343 343 11.6 0-20 6.9 0.6 
Metals 637 637 12.0 5-20 6.9 0.6 
Chemicals and photographic 
products 917 917 7.6 0-20 5.4 0.7 
Leather, rubber, footwear and travel 
articles 167 167 13.1 0-20 6.0 0.5 
Wood, wood pulp, paper and 
furniture 267 267 11.3 0-20 6.6 0.6 
Textiles and clothing 828 828 17.3 0-20 4.6 0.3 
Transport equipment 208 208 10.5 0-20 6.3 0.6 
Non-electrical machinery 551 551 7.3 5-20 4.8 0.7 
Electrical machinery 259 259 11.2 0-20 6.4 0.6 
Non-agricultural products n.e.s. 431 431 14.3 0-20 6.6 0.5 
By ISICb sector       
Agriculture, hunting, forestry and 
fishing 337 337 13.1 5-20 7.1 0.5 
Mining and quarrying 104 104 5.0 0-10 0.7 0.1 
Manufacturing 5,102 5,102 12.2 0-20 6.8 0.6 
By stage of processing       
Raw materials 691 691 10.6 0-20 6.7 0.6 
Semi-finished products 1,778 1,778 10.1 0-20 6.1 0.6 
Finished products 3,075 3,075 13.6 0-20 6.9 0.5 
Note: CV = coefficient of variation. 
a International Standard Industrial Classification of All Ec onomic Activities (Rev.2).  Excluding electricity, gas and water 
(one tariff line). 
b Total imports exceed the sum of the sub-lines because some im ports, with a value of US$3.7 million, are not classified in the  
Harmonized System and therefore ca nnot be classified in the ISIC. 
Source : WTO Secretariat estimates based on data provided by the Niger and Senegalese authorities. Niger and Senegal WT/TPR/S/223 
 Page 27 
 
 
  (40.7)
(20.7)(37.2)
(1.3)
05001,0001,5002,0002,5003,000
Duty-free 5 10 200102030405060708090100
Source :  WTO Secretariat calculations based on data provided by the Ngier and Senegalese authorities.Chart III.2
Distribution of WAEMU CET rates, 2009
Number of tariff lines Percenta ge
Number of lines
Cumulative percentage (right-handed scale)
Note:       The figures in parentheses correspond to the percentage of all tariff lines.
 
 
0510152025Chart III.3
Distribution of WAEMU CET rates, 2009
Pour cent
Non applicabl eUnprocessed
productsSemi-finishedproducts Finished
products
Note:
Source : The product groups are defined by the two-digit ISIC.
 WTO Secretariat calculations based on data provided by the Niger and Senagalese authorities.
All product s
Agricultur e
Mining and quarryin g
Food products, beverage s
and tobacco
Textiles an d
clothin g
Wood and article s
of woo d
Paper and articles o f
paper;  printing an d
publishing
Chemicals
Non-metallic minera l
products
Basic meta l
industr y
Articles of metal ,
machinery an d
equipmen t
Othe r
manufacturingNon applicabl e
 Per cent WT/TPR/S/223 Trade Policy Review 
Page 28 
 
 
  (b) Other duties and taxes 
71. Apart from the WAEMU CET, imports are liable to a Statistical Charge (RS) of 1 per cent, 
the proceeds of which are earmarked  for the modernization of the National Customs IT services, and a 
1 per cent Community Solidarity Levy (PCS), the proceeds of which go to the WAEMU Commission.  
The proceeds of the 0.5 per cent ECOWAS Community Levy (PCC) go to the ECOWAS 
Commission.  The RS, the PCS and the PCC are ca lculated on the basis of the c.i.f. value. 
72. Certain products may have to pay a Special Import Tax (TCI).  The TCI is actually a 
mechanism for the protection of agricultural a nd agri-foodstuff products established by WAEMU and 
applied nationally.  It is intende d to soften the effects of international price fluctuations on 
Community production and/or counteract non-Community unfair practices.134  The TCI can be 
imposed on imports of bovine meat;  the meat a nd edible offal of poultry of HS heading 01.05;  
condensed milk;  potatoes;  onions;  bananas;  mai ze (corn);  rice;  sorghum;  millet;  wheat flour;  
unrefined vegetable oils;  refined vegetable oils;  sugar;  tomato concentrate;  and cigarettes and 
cigarillos.  For these products, the request dossier (i n particular, the trigger price) must be approved 
by the WAEMU Commission.  Other agricultural and agri-foodstuff products may also be liable to a 
TCI;  in this case the request dossier must be  approved by the CET Management Committee;  fruit 
juice is the latest product to be added to th e list.  The Degressive Protection Tax (TDP)135, a protective 
mechanism established by WAEMU and applie d nationally, was supposed to expire on 
31 December 2002.  It was carried over to 31 December 2003136 and then to the end of 2005137 before 
being abolished. 
(c) Other duties and taxes 
73. In principle, Niger and Senegal accord tariff preferences to products originating in other 
WAEMU member countries (Chapter II(4)), in accordance with the established scheme and on the 
basis of the relevant rules of origin (Section (iii )), as well as to those ECOW AS countries that are not 
members of WAEMU (Chapter II(3)), in accordance with the established scheme and the same basic 
rules of origin as WAEMU. 
74. In order to benefit from Community preference, a product must be approved.  Since 2006, the 
Regional Committee has no longer been involved in the approval process, which then became the 
exclusive responsibility of the National Approva l Committees.  The WAEMU Commission arranges 
for the publication of approvals at subregional leve l.  Altogether, at the end of 2007 there were 
3,205 approved products which were being or had been produced by 638 enterprises;  some of these 
enterprises are understood to be still in operation (Table III.3).  Moreover, WAEMU has established 
common rules with which the member States must  comply when issuing certificates of origin.  
Disputes between member States concerning pro ducts covered by these certificates are settled 
bilaterally. 
                                                      
134 Regulation No. 6/99/CM/UEMOA. 
135 Regulation No. 3/99/CM/UEMOA. 
136 Regulation No. 25/2002/CM/UEMOA. 
137 Regulation No. 19/2003/CM/UEMOA. Niger and Senegal WT/TPR/S/223 
 Page 29 
 
 
  Table III.3 
Trend in the number of products approved, 1996-2007 
 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 
Benin 9 20 25 44 129 152 173 173 213 233 254 295 
Burkina Faso 43 90 90 103 116 131 170 186 243 277 281 290 
Côte d'Ivoire 224 467 496 585 814 865 1030 1030 1125 1238 1292 1416 
Guinea-Bissau .. ..  ..  ..  ..  ..  .. 
Mali 14 61 85 101 123 131 182 182 182 182 197 197 
Niger 14 25 29 29 39 53 55 55 57 65 73 73 
Senegal 93 239 143 206 314 386 457 460 520 555 630 746 
Togo 10 64 80 100 118 127 153 153 156 160 168 188 
Total 407 966 948 1168 1653 1845 2220 2239 2496 2710 2895 3205 
.. Not available. 
Source : Senegalese authorities. 
 
(d) Tariff preferences 
75. The WAEMU member States have adopted regul ations aimed at harmonizing the imposition 
of VAT on a range of transactions (sale of goods, delivery of services, building works).  Directive 
No. 2/98/CM/UEMOA, as revised by Directive No . 02/2009/CM/UEMOA, provides for a single rate 
of VAT 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 chosen from a limitative list.  The 
tax base is the c.i.f. value plus any duties and ta xes (including excise duty, where appropriate), with 
the exception of the VAT itself.  The ordinary VAT regime is that based on real turnover.138  VAT is 
also applied to locally manufactured products, when fi rst sold or released for consumption.  In this 
case, the tax base is the selling price.  The rate is the same for both local products and imports. 
76. In principle, agriculture is excluded from the scope of VAT.139  However, the modalities for 
its exclusion remain to be determined, and each me mber State may choose the VAT regime applicable 
to the agricultural sector.  The exemptions from VAT  that appear to be common concern the sale or 
delivery of:  medical care;  medicines and pha rmaceutical products, specialized equipment and 
products for medical use140;  unprocessed and basic staple foods141;  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 s ubject to specific taxation;  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 au thor, of original works of art;  and the leasing of 
unfurnished buildings for residential purposes.  At the same time, exports are, in principle, subject to 
the zero-rate regime and the delivery, conversion,  repair, maintenance, chartering and leasing of 
vessels to be used for fishing are exempt fro m VAT, as are aircraft engaged essentially in 
international traffic. 
                                                      
138 It is mandatorily applied to corporations and to one-person businesses with an annual turnover, all 
duties and taxes included, exceeding:  CFAF 30 million if their activities consist in the sale of goods, objects, 
supplies and foodstuffs to be taken away or consumed on the premises, or  the provision of  accommodation, or 
building works;  CFAF 15 million in the case of other activities. 
139 Additional Act No. 03/2001. 
140 The list is defined in Directive No. 06/2002/CM/UEMOA. 
141 The list is defined in Directive No. 02/2009/CM/ UEMOA.  It includes cereals (maize (corn), millet, 
sorghum, wheat, fonio and rice, with the exception of glazed rice, and other cereals);  tubers;  pulses;  eggs in 
shell;  fresh meat;  fish, fresh, smoked, salted or frozen (but not processed);  and unprocessed milk. WT/TPR/S/223 Trade Policy Review 
Page 30 
 
 
  77. The list of common exemptions is limitative.  It is stipulated that no exemption or relief from 
VAT should be granted by member States within th e context of measures to encourage enterprise and 
investment, within the context of measures or provisions targeted at particular sectors, or under particular agreements.  This provision does not ex clude the application of particular agreements 
concluded before the Directive was applied.  However, member States may propose customs 
procedures that defer or suspend VAT on mining, petroleum and forestry activities. 
78. According to Directive No. 3/98/CM/UEMOA,  excise duty rates are set freely by each 
member State within the establis hed ranges.  For a number of products excise duty is mandatory.  
These products are:  non-alcoholic beverages (other th an water) (0-20 per cent);  alcoholic beverages 
(20-45 per cent);  and tobacco (10-40 per cent).  Moreover, four items may be chosen by each 
member State from the following WAEMU list:  coffee (1-12 per cent), cola nut (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), and perfumery preparati ons and cosmetics (5-15 per cent).  In order to 
encourage the greater convergence of practice at  national level, Directive No. 03/2009/CM/UEMOA 
extended the list to include the following products:  plastic bags (5-10 per cent), marble (5-15 per 
cent), gold bars (3-15 per cent), precious stones (3-15 per cent) and tourism vehicles with a 
horsepower of 13 hp. or more (5-10 per cent).  Me mber States may choose six of these products for 
the imposition of excise duty.  The tax base for excise duty is the c.i.f. value plus any duties and taxes, 
with the exception of the excise duty itself and VAT .  Excise duties are also applied to identical 
locally manufactured products, when first sold or released for consumption. 
79. According to Directive No. 6/2001/CM/UEMOA, petroleum products are subject to a specific 
duty.  The WAEMU member States are free to fix th e levels but were required progressively to reduce 
the gap between individual products, with a deadline of 31 December 2008.
142  Direct subsidies for 
the consumption of petroleum products are also  prohibited and the WAEMU member States were 
required to eliminate them within a period of five  years, ending on 31 December 2007.  However, this 
prohibition does not extend to direct subsidies through enterprises "when they do not distort free 
competition".143 
(iv) Prohibitions, quantitative restrictions and licences 
80. According to the WAEMU customs regulations144, foreign products bearing a mark of 
Community origin are automatically prohibited.  It is also planned to establish by regulation a 
common approach to prohibitions, in order to harm onize the relevant nati onal provisions.  This 
approach would concern goods whose importation or exportation is prohibited for any of the 
following reasons:  public policy;  public safety;  protection of  human or animal life or health;  public 
morals;  preservation of the environment;  protecti on of national treasures of artistic, historical or 
archaeological value;  protection of intellectual prope rty;  and consumer protection.  So far, a common 
approach seems to have been adopted solely for authorizing the marketing of veterinary medicines 
(Section (vi)). 
(v) Standards, technical regulations and accreditation procedures 
81. In order to promote intra-WAEMU trade in goods and services, as well as trade at 
international level, Regulation No. 01/2005/CM /UEMOA establishes a scheme for the harmonization 
of accreditation, certification, standardization and metrological activities within WAEMU.  The idea 
                                                      
142 Directive No. 01/2007/CM/ UEMOA of 6 April 2007. 
143 Article 12 of Directive No. 6/2001/CM/UEMOA. 
144 Chapter 5 of the Annex to Regulation No. 09/2001/CM/UEMOA. Niger and Senegal WT/TPR/S/223 
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  is to establish cooperation mechanisms and principl es for the mutual recognition of the quality and 
conformity of products and services between member  States defined at the following three levels:  
"recognition of technical regulations, standards and specifications;  recognition of conformity 
assessment procedures, which pres upposes that each member State acc epts the assessment procedures, 
assessment reports and accreditation systems of the other member States as equivalent to its own;  and 
recognition of the results of conformity assessment procedures, which implies that each member State 
recognizes the test results, certificates of conform ity and conformity marks and inspections of the 
other member States" (Article 10).  The precautionary principle is recognized.  This framework imposes a transparency obligation at WAEMU level through the notification of the Commission of 
the national TBT regime.  It makes the Commission responsible for "determining the existence in a 
member State of any manifest, clear and unjustifie d obstacle to the free movement of products and 
services which thereby constitutes a m eans of arbitrary discrimination or disguised restriction", and to 
notify it to the member State fo r action, failing which the case would be referred to the Court of 
Justice.  It provides for the adoption of standardization common to the member States. 
82. The programme for the harmonization of accreditation, certification, standardization and 
metrological activities within WAEMU was designed to assist member States - particularly the least 
developed among them - with their integration in th e multilateral trading system by helping to ensure 
that the Union's products and services conform to international standards.
145  Thus, international 
accreditation of national laboratories should facilitate  access to the international markets for WAEMU 
members' exports.146  The adoption, on 4 July 2005, of the Regulation on the scheme for the 
harmonization of accreditation, certification, st andardization and metrological activities, which 
entered into force in 2006147, made possible the creation of the following permanent regional quality 
promotion bodies:  the Système ouest-africain d'accréditation  - SOAC (West African Accreditation 
System);  the Secrétariat régional de la normalisation, de la certification et de la promotion de la 
qualité  - NORMCERQ (Regional Standardization, Certif ication and Quality Promotion Secretariat);  
the Secrétariat ouest-africain de métrologie  - SOAMET (West African Metrology Secretariat);  and 
the Comité régional de coordination de la qualité  - CRECQ (Regional Quality Coordination 
Committee).148 
83. Other initiatives include, in particular, the WA EMU Quality Programme, intended to set up a 
regional accreditation, standardization and quality prom otion system with three technical components:  
the establishment of a regional accreditation system (SOAC);  the strengthening of the national 
standardization organizations and the creation of a regional documentation centre;  and quality 
promotion within enterprises and consumer pr otection (ISO 9001 certification, quality prizes, 
technical support centres, etc.). 
84. In Regulation No. 02/2006/CM/UEMOA, WAEMU adopted a framework establishing 
Community procedures for veterinary medicine ma rketing authorization (AMM) and surveillance.  
The Comité régional du médicament vétérinaire  - CRMV (Regional Veterinary Medicine Committee) 
receives AMM requests, prepares the technical dossi ers and submits prospective AMM decisions for 
adoption by the Commission.  Regulation No. 03/2006/CM/UEMOA establishes the fees for 
                                                      
145 WAEMU online information, "Lettre du Programme qualité UEMOA", Bulletin d'information no 6 
http://www.uemoa.int/ONUDI/Bull3 .pdf.  Viewed at:   http:// www.uemoa.int/ONUDI/Bull6.pdf. 
146 Establishment of a WAEMU accreditation, standard ization and quality promotion system, Bulletin 
d'information no UEMOA/1.  Viewed at:  http://www.uemoa.int/ONUDI /Bull1_Qualite.pdf. 
147 These structures will be set up within the Commission.  "Lettre du programme qualité UEMOA", 
Bulletin d'information no 6 http://www.uemoa.int/ONU DI/Bull3.pdf, June-August 2005.  Viewed at:  
 http://www.uemoa.int/ONUDI/Bull6.pdf. 
148 UEMOA (2006). WT/TPR/S/223 Trade Policy Review 
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  obtaining and maintaining veterinary medicine mark eting authorization.  A Veterinary Committee is 
responsible for proposing a harmonizing framework  for the national legislation on veterinary 
pharmacy.  A network of nine quality control labor atories has been set up to control the quality of 
veterinary medicines. 
85. Under Regulation No. 04/2009/CM/UEMOA, WA EMU adopted a harmonizing framework 
for the rules on the approval, marketing and control of  pesticides, with a view to promoting trade in 
approved pesticides.  This framework invites me mber States to ratify the main international 
conventions in this field, to base their national re gulations on these provisions, and to harmonize the 
requirements and criteria for approval, including th e labelling, packaging and storage of approved 
pesticides.  It also defines the related occupations.  Fi ve lists are to be drawn up to this end:  pesticides 
that have been approved or provisionally authori zed for sale (APV);  those which are prohibited;  
those under toxicological surveillance;  those whic h are severely regulated;  and those accepted as 
approved.  Authorization is always necessary to  import pesticides into each member State in 
accordance with the requirements and cr iteria of each list.  In principl e, a member State is supposed to 
grant authorization for the importation of a pestic ide approved by another WAEMU member State or 
provisionally authorized for sale, but may refuse to a llow it to be offered for sale on its own market.  
Such refusals must be reasoned and notified to the Commission. 
(vi) Sanitary and phytosanitary measures 
86. In order to promote trade in agricultu ral products within WAEMU, Regulation 
No. 07/2007/CM/UEMOA of 6 April 2007 defines a framework for plant and animal health and food 
safety.  Following the approach adopted for accreditation, certification, standardization and 
metrological activities in WAEMU (Section (v)), the idea is to establish mechanisms for cooperation 
and the principle of mutual recognition between memb er States.  Thus, member States are supposed to 
align their sanitary measures on the international standards, directives and other recommendations, in 
particular, those of the Codex Alimentarius, the WTO (SPS and TBT Agreements), the IPPC, and the 
OIE, as well as those established by the Cartagena Protocol on Biosafety, and to lend their assistance 
to the WAEMU health and safety structures with a vi ew to the adoption of international standards.  
The precautionary principle is recognized. 
87. The general regime thus defined is a pplied by product category.  Regulation 
No. 03/2009/CM/UEMOA established a harmonizing subregional legal framework for the rules 
governing the quality control, certification and marke ting of plant seeds and seedlings in the Union's 
member States with a view to promoting trade.  It is planned to prepare a Catalogue régional des 
espèces et variétés végétales de l'Union  - CREVU (Regional Catalogue of the Plant Species and 
Varieties of the Union), which would reproduce th e national catalogues of varieties approved in the 
member States;  only these may be the subject of subreg ional trade.  It is intended that member States 
will implement "the principle of mutual recognition of certifications based on Community technical 
regulations and standards on plant seeds and seedlin gs and the control and approval procedures in 
force in the Union, recognizing them as equivalent " (Article 6).  The framework also defines the 
occupations related to the marketing of plant seeds and seedlings. Niger and Senegal WT/TPR/S/223 
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  (vii) Contingency measures 
88. On 23 May 2003 WAEMU adopted a Community Anti-Dumping Code149, applicable as from 
1 July 2004.  This incorporates in full the provisi ons of the relevant WTO Agreement.  However, no 
anti-dumping measure has been formally taken. 
89. Previously, in 1998, WAEMU had adopted regulations establishing the circumstances in 
which member States are authorized to take safe guard measures, by way of derogation from the 
common trade policy.150 
(3) OTHER MEASURES  
(i) Registration and customs procedures 
90. The registration requirements for the importati on of goods (Section (2)(i)) also apply to the 
exportation and re-exportation of goods .  According to the exchange regime common to the countries 
of the Franc Zone and implemented by WAEMU151, every economic operator is under the obligation 
to repatriate the earnings resulting from exporting to countries outside WAEMU and to convert them 
into CFA francs through an approved financial inte rmediary.  This require ment is implemented by 
having export transactions domiciled with  approved financial intermediaries.152  Foreign currency 
must be repatriated within one month of the settlement  date specified in the contract with the foreign 
customer.  Repatriation becomes effective when  the bank concerned transfers the corresponding 
foreign currency to the BCEAO, via the operations account. 
(ii) Competition and price control 
91. The Community competition regime includes the regulations on anti-competitive business 
practices and public (State) aid liable to distort competition within WAEMU.  The anti-competitive 
practices prohibited within WAEMU are any inte r-company agreement, association decision or 
concerted practice with the purpose or effect of restricting or distorting free competition within the Union and abuse of a dominant position.
153  The latter prohibition also covers concertation between 
enterprises (for example, the merger of two or more  previously independent enterprises) that creates 
or strengthens a dominant position.  However,  the WAEMU Competition Commission may declare 
these provisions inapplicable provided that the anti-competitive practice helps to improve the 
production or distribution of produc ts or promote technical or economic progress.  Conditions may be 
imposed on the enterprises concerned in order to  achieve these objectives.  These provisions also 
apply to public enterprises and those to wh ich the WAEMU member States grant special and 
exclusive rights. 
92. In order to obtain exemption from the relevant pr ovisions or negative clearance it is necessary 
to notify the WAEMU Competition Commission of any inter-company agreement, association 
                                                      
149 Regulation No. 9/2003/CM/UEMOA. 
150 Regulation No. 14/98/CM/UEMOA.  Such a measure can be taken only with the authorization of the 
WAEMU Commission, following upon a request lodged by the member State.  The regulations specify that "the 
Commission will ensure that the safeguard measures adopted  are consistent with the general principles of the 
relevant rules of the World Trade Organization" (Article 7). 
151 Annex to Regulation No. 09/2001/CM/UEMOA. 
152 Circular No. 005 of 30 June 1994. 
153 Regulation No. 2/2002/CM/UEMOA relating to anti-competitive practices within WAEMU, and 
Regulation No. 3/2002/CM/UEMOA laying down the procedures relating thereto. WT/TPR/S/223 Trade Policy Review 
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  decision or concerted practice.  It is the Commissi on's intention that, in the near future, exemptions 
will be defined by category as far as specialization agreements, research and development agreements 
and technology transfer agreements are concerned.   For the purpose of repressing anti-competitive 
practices, the Commission may initiate proceedings ex offi cio or at the request of an interested party.  
It may order the operators concerned to cease th eir anti-competitive practices within a specified 
period or impose special conditions on their activiti es and fine the enterprises involved, under the 
supervision of the WAEMU Court of Justice.154 
93. The WAEMU Commission rules on all matters relating to anti-competitive practices;  it may 
be assisted by the national competition commissions, w hose mandate is restricted  to the investigation 
phase.155  According to the Commission's annual report for 2008156, investigation missions have been 
carried out on the basis of requests from Côte d'I voire and Mali or complaints initiated by enterprises 
established within the Community space.  The Commission has also, at its own initiative, conducted 
an investigation into anti-competitive practices in  maritime transport along the coasts of the 
subregion. 
94. Since the beginning of 2003, the policy on State aid within WAEMU has, in principle, been 
governed by Union regulations.  "Official aid" is de fined as any measure which:  "(i) involves a cost, 
direct or indirect, or a loss of revenue, for the State, its subdivisions or any public or private body that the State establishes or designates with a view to managing the aid;  and (ii) thus bestows an advantage on certain enterprises or certain products."
157 Only "official aid liable to distort competition 
by favouring certain enterprises or certain products" is  prohibited.  The prohibition of an official aid 
programme is determined, in principle, only afte r review by the WAEMU Commission.  However, 
some official aid programmes are prohibited as a matter of course, for example, aid contingent upon the results of exporting to the other member Stat es or the use of domestic products rather than 
products imported from other member States.  Memb er States are required to notify the Advisory 
Committee of any new official aid programme so th at it may be reviewed;  the Committee may also 
act on its own initiative, on the basis of informati on from various sources.  If a review leads to a 
finding of illegality, the official aid programme must be cancelled. 
(iii) Government procurement 
95. Through Directive No. 02/2000/CM/UEMOA, WAEMU adopted a "Code of Transparency in 
the Management of Government Finance".  The Directive provides, in particular, for States to endeavour "to award public cont racts and have them executed economically, transparently and 
effectively, by giving all bidders that meet the selection criteria the opportunity to compete and by 
encouraging the participation of Union bus iness people, manufacturers and consultants" 
(Article 2-1-2).  In order to open up WAEMU public contracts to competition and encourage the 
harmonization of the national government proc urement systems, WAEMU adopted Directive 
No. 04/2005/CM/UEMOA, which establishes common rules for awarding, executing and regulating 
public contracts and awarding public service concessi ons;  contracts awarded by the State for national 
security purposes are not subject to the directive.   Furthermore, Directive No. 05/2005/CM/UEMOA 
governs the national regulatory authorities.  Both directives had to be transposed into national 
legislation by the end of 2007.  The procedures for applying the common rules (for example, the thresholds established for the application of the Co de) are defined at national level, by regulation. 
                                                     
 
154 Diawara (2005). 
155 Regulation No. 4/2002/CM/UEMOA. 
156 UEMOA (2009a). 
157 Article 1 of Regulation No. 4/2002/CM/UEMOA.  See also Article 1 of the WTO Agreement on 
Subsidies and Countervailing Measures. Niger and Senegal WT/TPR/S/223 
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  96. Directive No. 04/2005/CM/UEMOA recognizes two 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).  Contracts for the provision of intellectual 
services may be negotiated by consultation.  Transpar ency should be a basic pr inciple;  the framework 
imposes an obligation to notify the WAEMU Commission in order to ensure publicity at subregional 
level.  The principle of the lowest bid app lies.  Directive No. 04/2005/CM/UEMOA endorses the 
principle of equality of access by eliminating any discrimination against nationals of WAEMU 
member States (Article 2).  It also establishes the principle of Community preference (not to exceed 
15 per cent), in place of preferences for nationals. 
(iv) Protection of intellectual property rights 
97. All the WAEMU countries, including Niger and Senegal, are signatories to the 
Bangui Agreement (1977) establishing the African  Intellectual Property Organization (OAPI).
158  The 
Bangui Agreement was revised on 24 February 1999;  the revised Agreement entered into force on 
28 February 2002, together with its Annexes I to VIII on:  patents (Annex I), utility models 
(Annex II), trademarks and service marks (Annex III),  industrial designs (Annex IV), trade names 
(Annex V), geographical indicati ons (Annex VI), copyright and related rights (Annex VII), and 
protection against unfair competition (Annex VIII).  A nnex X on plant varieties, for which patents are 
required pursuant to Article 27 of the WTO TRIPS Ag reement, entered into force on 1 January 2006.  
The year 2009 represents a new transitional period fo r the registration of patents relating to the old 
varieties.  The OAPI Administrative Council has postponed the entry into force of Annex IX on layout-designs (topographies) of integrated circuits , which must be protected under Article 35 of the 
TRIPS Agreement, because of a lack of the skills ne eded to process the applications for protection to 
be filed under this Annex.  The revised Bangui Agreement (1999) has been notified to the WTO and 
was examined by the TRIPS Council at its session on 27-28 November 2001.
159  The terms of 
protection established by the Agreement are define d in accordance with the WTO TRIPS Agreement 
(Table III.4). 
98. In principle, the revised Bangui Agreemen t (1999) does not authorize parallel imports.160  
However, ex officio licences may be granted in cases of vital interest to the national economy, public 
health or national defence.161 
Table III.4 
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 
                                                      
158 The members of the Bangui Agreement are Benin, Burkina Faso, Cameroon, 
Central African Republic, Chad, Congo, Côte d'Ivoire, Equatorial Guinea, Gabon, Guinea, Guinea-Bissau, Mali, 
Mauritania, Niger, Senegal, and Togo.  Viewed at:  http://www.wipo.oapi.net. 
159 WTO document IP/Q/GAB/1, IP/Q2/GAB/1, IP/Q3/GAB/1, IP/Q4/GAB/1 of 18 May 2004. 
160 Article 7 of the revised Bangui Agreement (1999). 
161 Article 56 of the revised Bangui Agreement (1999). WT/TPR/S/223 Trade Policy Review 
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  Agreement Bangui Agreement (1999) 
Appellations of origin n.a. 
Literary and artistic property  
Copyright Lifetime of the author + 70 years 
Films, radio and audiovisual programmes 70 years 
Photographic works 25 years 
Related rights for performances 50 years 
Related rights for phonograms 50 years 
Related rights for radio broadcasts 25 years 
Layout-designs (topographies) of integrated circuitsa 10 years 
Protection of plant varieties 25 years 
n.a. Not applicable 
a The revised Bangui Agreement regime is not in force. 
Source: WTO Secretariat.  
99. 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 the OAPI (in relation to an application orig inating 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. 
100. The revised Bangui Agreement (1999) contains provisions concerning the protection of the 
intellectual property rights created therein for whose implementation the national authorities are 
responsible. 
  Niger and Senegal WT/TPR/S/223 
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APPENDIX TABLESNiger and Senegal WT/TPR/S/223 
 Page 41 
 
 
  Table AIII.1 
Average WAEMU CET rates by HS Chapter, 2009 
Number 
of lines  Average tariff Range Standard 
deviation  Code  Description  
(per cent) 
 Total  5,544 12.1 0-20 6.9 
01 Live animals 26 15.6 5-20 6.8 
02 Meat and edible meat offal 58 20.0 20 0.0 
03 Fish and crustaceans, molluscs and other aquatic 
invertebrates 109 13.9 5-20 5.0 
04 Dairy produce;  birds' eggs;  natural honey;  edible products 
of animal origin, not elsewhere specified or included 39 15.0 5-20 7.2 
05 Products of animal origin, not elsewhere specified or 
included 16 5.0 5 0.0 
06 Live trees and other plants;  bulbs, roots and the like;  cut 
flowers and ornamental foliage 16 13.4 5-20 7.7 
07 Edible vegetables and certain roots and tubers 63 19.0 5-20 3.7 
08 Edible fruit and nuts;  peel of citrus fruit or melons 60 19.5 5-20 2.7 
09 Coffee, tea, maté and spices 62 19.4 10-20 2.5 
10 Cereals 18 6.1 5-10 2.1 
11 Products of the milling industry;   malt;  starches;  insulin;  
wheat gluten 31 12.7 5-20 5.3 
12 Oilseeds and oleaginous fruits;  miscellaneous grains, seeds 
and fruit;  industrial or medici nal plants;  straw and fodder 44 5.3 5-10 1.3 
13 Lac;  gums, resins and other vege table saps and extracts 10 5.0 5 0.0 
14 Vegetable plaiting material s;  vegetable products not 
elsewhere specified or included 6 5.0 5 0.0 
15 Animal or vegetable fats and oils and their cleavage 
products;  prepared edible fats ;  animal or vegetable waxes 56 13.0 5-20 5.7 
16 Preparations of meat, of fish  or of crustaceans, molluscs or 
other aquatic invertebrates 28 20.0 20 0.0 
17 Sugars and sugar conf ectionery 18 12.2 5-20 7.3 
18 Cocoa and cocoa preparations 20 13.3 5-20 6.5 
19 Preparations of cereals, flour, starch or milk;  pastry cooks' 
products 21 17.4 5-20 5.6 
20 Preparations of vegetables, fruit, nuts or other parts of plants 58 19.8 10-20 1.3 
21 Miscellaneous edible preparations 23 15.2 5-20 6.3 
22 Beverages, spirits a nd vinegar 28 19.6 10-20 1.9 
23 Residues and waste from the food industries;  prepared 
animal fodder 24 9.8 5-10 1.0 
24 Tobacco and manufactured tob acco substitutes 9 13.3 5-20 7.9 
25 Salt;  sulphur;  earths and stone;  plastering materials, lime 
and cement 72 6.7 5-20 4.8 
26 Ores, slag and ash 41 5.0 5 0.0 
27 Mineral fuels, mineral oils and products of their distillation;  
bituminous substances;  mineral waxes 60 6.1 0-10 2.5 
28 Inorganic chemicals;  orga nic or inorganic compounds of 
precious metals, of rare-ear th metals, of radioactive 
elements or of isotopes 166 5.1 5-10 0.5 
29 Organic chemicals 343 4.9 0-5 0.7 
30 Pharmaceutical products 32 0.0 0 0.0 
31 Fertilizers 23 5.0 5 0.0 
32 Tanning or dyeing extracts;  tannins and their derivatives;  
dyes, pigments and other colouring matter;  paints and 
varnishes;  putty and other mastics;  inks 56 10.3 5-20 6.3 WT/TPR/S/223 Trade Policy Review 
Page 42 
 
 
  Number 
of lines  Average tariff Range Standard 
deviation  Code  Description  
(per cent) 
33 Essential oils and resinoids;  perfumery, cosmetic or toilet 
preparations 33 16.4 10-20 4.9 
34 Soap, organic surface-active ag ents, washing preparations, 
lubricating preparations, artificial waxes, prepared waxes, 
polishing or scouring prepar ations, candles and similar 
articles, modelling pastes, "d ental waxes" and dental 
preparations with a basis of plaster 26 15.6 5-20 5.4 
35 Albuminoidal substances;  modified starches;  glues;  
enzymes 15 9.3 5-10 1.8 
36 Explosives;  pyrotechnic products;  matches;  pyrophoric 
alloys;  certain combustible preparations 9 13.3 5-20 7.9 
37 Photographic or cinemat ographic goods 36 18.5 5-20 4.4 
38 Miscellaneous chemical products 103 9.4 0-20 3.5 
39 Plastics and articles thereof 140 10.7 5-20 6.4 
40 Rubber and articles thereof 91 11.1 0-20 6.1 
41 Raw hides and skins (other than furskins) and leather 37 8.8 5-10 2.2 
42 Articles of animal gut (other than silk-worm gut) 22 19.5 10-20 2.1 
43 Furskins and artificial fur;  manufactures thereof 12 9.6 5-20 5.4 
44 Wood and articles of wood;  wood charcoal 76 10.9 5-20 4.9 
45 Cork and articles of cork 7 10.7 5-20 6.7 
46 Manufactures of straw, of esparto or of other plaiting 
materials;  basketware and wickerwork 12 20.0 20 0.0 
47 Pulp of wood or of other fibrous cellulosic material;  
recovered (waste and scra p) paper and paperboard 21 5.0 5 0.0 
48 Paper and paperboard;  articles of paper pulp, of paper or of 
paperboard 113 11.9 0-20 6.4 
49 Printed books, newspapers, pict ures and other products of 
the printing industry;  manuscripts, typescripts and plans 21 6.7 0-20 9.1 
50 Silk 9 12.8 5-20 7.1 
51 Wool, fine or coarse animal hair;  horsehair yarn and woven 
fabric 38 11.1 5-20 6.8 
52 Cotton 136 14.6 5-20 5.4 
53 Other vegetable textile fibres;  paper yarn and woven fabrics 
of paper yarn 24 11.0 5-20 6.3 
54 Man-made filaments 71 15.0 5-20 5.1 
55 Man-made staple fibres 110 15.8 5-20 5.0 
56 Wadding, felt and nonwovens;  special yarns;  twine, 
cordage, ropes and cables and articles thereof 32 16.1 5-20 5.2 
57 Carpets and other textile floor coverings  21 20.0 20 0.0 
58 Special woven fabrics;  tufted textile fabrics;  lace;  
tapestries;  trimmings;  embroidery 40 20.0 20 0.0 
59 Impregnated, coated , covered or laminated textile fabrics;  
textile articles of a kind suitable for industrial use 24 15.8 10-20 5.0 
60 Knitted or crocheted fabrics 43 20.0 20 0.0 
61 Articles of apparel and clothing accessories, knitted or 
crocheted 106 20.0 20 0.0 
62 Articles of apparel and clot hing accessories, not knitted or 
crocheted 113 20.0 20 0.0 
63 Other made-up textile articles;  sets;  worn clothing and 
worn textile articles;  rags 53 19.3 0-20 3.4 
64 Footwear, gaiters and the like;  parts of such articles 28 17.9 10-20 4.2 
65 Headgear and parts thereof 9 15.6 10-20 5.3 Niger and Senegal WT/TPR/S/223 
 Page 43 
 
 
  Number 
of lines  Average tariff Range Standard 
deviation  Code  Description  
(per cent) 
66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, 
whips, riding-crops and parts thereof 6 16.7 10-20 5.2 
67 Prepared feathers and down and articles made of feathers or 
of down;  artificial flowers;   articles of human hair 8 20.0 20 0.0 
68 Articles of stone, plaster, cement, asbestos, mica or similar 
materials 53 16.8 5-20 5.0 
69 Ceramic products 30 18.0 5-20 5.2 
70 Glass and glassware 76 16.4 5-20 5.1 
71 Natural or cultured pearls, precious or semi-precious stones, 
precious metals, metals clad with precious metal, and 
articles thereof;  imitation jewellery;  coin 53 10.7 0-20 6.1 
72 Iron and steel 171 8.6 5-20 5.9 
73 Articles of iron or steel 156 16.0 5-20 6.1 
74 Copper and articles thereof 53 12.1 5-20 6.8 
75 Nickel and articles thereof 18 12.2 5-20 6.7 
76 Aluminium and articles thereof 42 13.3 5-20 6.7 
78 Lead and articles thereof 8 8.1 5-20 5.3 
79 Zinc and articles thereof 10 10.0 5-20 7.1 
80 Tin and articles thereof 5 11.0 5-20 8.2 
81 Other base metals;  cermets;  articles thereof 49 10.0 5-20 6.8 
82 Tools, implements, cutlery, spoons  and forks, of base metal;  
parts thereof of base metal 67 15.2 10-20 5.0 
83 Miscellaneous articles of  base metal 37 18.4 10-20 3.7 
84 Nuclear reactors, boilers, machinery and mechanical 
appliances;  parts thereof 538 7.1 5-20 4.5 
85 Electrical machinery and equipment and parts thereof;   
sound recorders and reproducers, television image and 
sound recorders and reproducers,  and parts and accessories 
of such articles 273 11.7 0-20 6.5 
86 Railway or tramway locomotives, rolling-stock and parts 
thereof;  railway or tramway track fixtures and fittings and 
parts thereof;  mechanical (including electro-mechanical) 
traffic signalling equipment of all kinds 23 5.0 5 0.0 
87 Vehicles other than railway or tramway rolling-stock, and 
parts and accessories thereof 153 12.2 0-20 6.3 
88 Aircraft, spacecraft, and parts thereof 15 5.0 5 0.0 
89 Ships, boats and floating structures 28 7.7 5-20 5.4 
90 Optical, photographic, cinematographic, measuring, 
checking, precision, medical or surgical instruments and 
apparatus;  parts and accessories thereof 152 8.6 0-20 5.8 
91 Clocks and watches and pa rts thereof 51 19.6 10-20 2.0 
92 Musical instruments;  parts and accessories of such articles 17 10.0 10 0.0 
93 Arms and ammunition;  parts and accessories thereof 58 14.8 5-20 5.3 
94 Furniture;  bedding, mattresses, mattress supports, cushions 
and similar stuffed furnishings;  lamps and lighting fittings, 
not elsewhere specified or included;  illuminated signs, 
illuminated name-plates 40 18.0 5-20 4.5 
95 Toys, games and sports requisites;  parts and accessories 
thereof 31 18.1 5-20 5.1 
96 Miscellaneous manufactured articles 49 19.5 5-20 2.6 
97 Works of art, collectors' pieces and antiques 7 20.0 20 0.0 
Source : WTO Secretariat estimates base d on data provided by the Nigeri en and Senegalese authorities.WT/TPR/S/223 Trade Policy Review 
Page 44 
 
 
  Table AIII.2  
WAEMU CET rate statistics by ISIC Rev.2 category, 2009 
(Per cent and US$ million) 
Simple average Range Standard 
deviation ISIC Description Number of 
lines  
(per cent) 
 Total 5,544 12.1 0-20 6.9 
1 Agriculture, hunting, forestry and fishing 337 13.1 5-20 7.1 
11 Agriculture and hunting 263 14.0 5-20 7.3 
12 Forestry and logging 22 5.0 5 0.0 
121 Forestry 14 5.0 5 0.0 
122 Logging 8 5.0 5 0.0 
13 Fishing 52 11.6 5-20 4.9 
1301 Ocean and coastal fi shing 45 11.8 5-20 5.0 
1302 Fishing not elsewhere classified 7 10.7 5-20 4.5 
         
2 Mining and quarrying 104 5.0 0-10 0.7 
21 Coal mining 4 5.0 5 0.0 
22 Crude petroleum and natural gas production 4 3.8 0-5 2.5 
23 Metal ore mining 27 5.0 5 0.0 
2301 Iron ore mining 5 5.0 5 0.0 
2302 Non-ferrous ore mining 22 5.0 5 0.0 
29 Other mining 69 5.1 5-10 0.6 
2901 Mining of feldspar 32 5.0 5 0.0 
2902 Chemical and fertilizer mineral mining 12 5.0 5 0.0 
2903 Salt mining 4 5.0 5 0.0 
2909 Mining and quarrying not elsewh ere classified 21 5.2 5-10 1.1 
         
3 Manufacturing 5,102 12.2 0-20 6.8 
3 - 31 - - Manufacturing, except food manufacturing 4,564 11.7 0-20 6.8 
        
31 Manufacture of food, beverage s and tobacco 538 16.1 5-20 5.6 
311 Food manufacturing 437 16.5 5-20 5.4 
3111 Meat products 81 18.3 5-20 4.7 
3112 Manufacture of dairy products 33 12.9 5-20 7.5 
3113 Canning and preserving of fruits  and vegetables 105 19.3 5-20 3.0 
3114 Fish industry 80 15.6 5-20 5.2 
3115 Manufacture of vegetable and anim al oils and fats 61 13.1 5-20 5.2 
3116 Grain mill products  39 14.0 5-20 5.5 
3117 Manufacture of bakery products 11 19.1 10-20 3.0 
3118 Sugar factories and refineries 9 16.7 10-20 5.0 
3119 Manufacture of cocoa, chocolate a nd sugar confectionery 18 16.7 10-20 4.9 
312 Manufacture of other food products and prepared animal 
feeds 66 12.3 5-20 6.2 
3121 Manufacture of food products not elsewhere classified 57 12.9 5-20 6.4 
3122 Manufacture of prepared animal feeds 9 8.9 5-10 2.2 
313 Beverage industries 29 18.3 5-20 4.5 
3131 Distilling of spirits and manuf acture of alcohol 10 20.0 20 0.0 
3132 Wine industries 10 18.0 10-20 4.2 
3133 Malt liquors and malt 4 12.5 5-20 8.7 Niger and Senegal WT/TPR/S/223 
 Page 45 
 
 
  Simple average Range Standard 
deviation ISIC Description Number of 
lines  
(per cent) 
3134 Soft drinks and carbonated wa ters industries 5 20.0 20 0.0 
314 Tobacco manufactur es 6 17.5 5-20 6.1 
32 Textile, wearing apparel and l eather industries 870 17.1 0-20 4.9 
321 Manufacture of tex tiles 677 16.9 0-20 5.0 
3211 Spinning, weaving and fini shing textiles 400 15.3 5-20 5.5 
3212 Manufacture of made-up te xtile goods except wearing 
apparel 56 19.1 0-20 3.8 
3213 Knitting mills 149 20.0 20 0.0 
3214 Manufacture of carpets and rugs 21 20.0 20 0.0 
3215 Cordage, rope and twine industries 11 12.3 5-20 5.2 
3219 Manufacture of textiles not else where classified  40 17.5 10-20 4.4 
322 Manufacture of wearing apparel, except footwear 127 19.6 10-20 2.0 
323 Manufacture of products of leather and fur, except 
footwear 50 13.4 10-20 4.8 
3231 Tanneries and leather finishing 28 10.0 10 0.0 
3232 Fur dressing and dyeing industries 6 11.7 10-20 4.1 
3233 Manufacture of products of leather, except footwear 16 20.0 20 0.0 
324 Manufacture of footwear, except vulcanized rubber or 
plastic footwear 16 17.5 10-20 4.5 
         
33 Manufacture of wood and wood products, including 
furniture 103 14.4 5-20 5.6 
331 Manufacture of wood and wood products, except furniture 79 13.2 5-20 5.4 
3311 Sawmills, planing and othe r wood mills 49 11.2 5-20 4.5 
3312 Manufacture of wooden and cane containers and small 
cane ware 15 18.0 10-20 4.1 
3319 Manufacture of wood and cork products 15 14.7 5-20 6.1 
332 Manufacture of furniture and fixtures, except primarily of 
metal 24 18.5 5-20 4.0 
         
34 Manufacture of paper and paper products, printing and 
publishing 156 10.2 0-20 6.8 
341 Manufacture of paper and pa per products 127 10.3 0-20 6.1 
3411 Manufacture of pulp, paper a nd paperboard 81 7.1 0-20 4.0 
3412 Manufacture of containers  and boxes of paper and 
paperboard 9 17.8 10-20 4.4 
3419 Manufacture of pulp, paper and paperboard articles not 
elsewhere classified 37 15.4 10-20 5.1 
342 Printing, publishing and a llied industries 29 10.0 0-20 9.6 
         
35 Manufacture of chemicals and chemical, petroleum, coal, 
rubber and plastic products 1,144 8.1 0-20 5.6 
351 Manufacture of industrial chemicals 711 6.1 0-20 3.1 
3511 Manufacture of basic industrial chemicals 526 5.4 0-20 1.5 
3512 Manufacture of fertilizers a nd pesticides 39 7.3 5-20 5.5 
3513 Manufacture of synthetic resins and plastic materials, 
except glass 146 8.5 5-20 4.9 
352 Manufacture of other chemical products 269 10.7 0-20 7.2 
3521 Manufacture of paints, varnishe s and lacquers 23 15.4 5-20 6.0 WT/TPR/S/223 Trade Policy Review 
Page 46 
 
 
  Simple average Range Standard 
deviation ISIC Description Number of 
lines  
(per cent) 
3522 Manufacture of drugs and medicines 90 3.3 0-5 2.4 
3523 Manufacture of soap 35 18.1 5-20 4.2 
3529 Manufacture of chemical products no t elsewhere classified 121 13.1 0-20 5.8 
353 Petroleum refineries 35 7.4 0-10 2.8 
354 Manufacture of miscellaneous products of petroleum and 
coal 16 8.8 5-20 5.9 
355 Manufacture of rubber products 83 13.6 0-20 6.0 
3551 Tyre and tube industries 25 14.4 10-20 5.1 
3559 Manufacture of rubber products not el sewhere classified 58 13.2 0-20 6.4 
356 Manufacture of plastic products not elsewhere classified 30 17.8 0-20 5.2 
         
36 Manufacture of non-metallic mineral products, except 
products of petroleum and coal 179 16.3 5-20 5.3 
361 Manufacture of pottery and china 17 15.3 5-20 6.7 
362 Manufacture of glass and glass products 76 16.1 5-20 5.2 
369 Manufacture of other non-metallic mineral products 86 16.7 5-20 5.2 
3691 Manufacture of structural clay products 17 19.4 10-20 2.4 
3692 Manufacture of cement, lime and plaster 9 18.9 10-20 3.3 
3699 Manufacture of non-metallic mineral products not 
elsewhere classified 60 15.6 5-20 5.6 
37 Basic metal industries 400 9.2 5-20 5.9 
371 Iron and steel basic industries 225 9.3 5-20 6.2 
372 Non-ferrous metal basic industries 175 9.1 5-20 5.6 
         
38 Manufacture of fabricated metal products, machinery and 
equipment 1,530 10.9 0-20 6.7 
381 Manufacture of fabricated metal products, except 
machinery and equipment 243 17.0 5-20 5.3 
3811 Manufacture of cutlery and general hardware 73 16.7 10-20 4.7 
3812 Manufacture of furniture and fixtures primarily of metal 8 20.0 20 0.0 
3813 Manufacture of structural metal products 24 8.5 5-20 6.2 
3819 Manufacture of fabricated metal products except 
machinery and equipment not elsewhere classified 138 18.4 5-20 4.1 
382 Manufacture of machinery except electrical 570 7.9 5-20 5.2 
3821 Manufacture of engines and turbines 12 5.8 5-10 1.9 
3822 Manufacture of agricultural machinery and equipment 33 5.8 5-10 1.8 
3823 Manufacture of metal and wood working machinery 109 5.9 5-20 2.8 
3824 Manufacture of special industrial machinery and 
equipment 161 6.6 5-20 4.4 
3825 Manufacture of office machinery 37 10.5 5-20 6.8 
3829 Machinery and equipment except electrical not elsewhere 
classified 218 9.8 5-20 5.9 
383 Manufacture of electrical machinery, apparatus and 
appliances 275 11.9 0-20 6.6 
3831 Manufacture of electrical motors and apparatus 62 7.1 5-20 4.3 
3832 Manufacture of radio, te levision and communication 
equipment and apparatus 119 11.1 0-20 6.5 
3833 Manufacture of electrical appliances and housewares 26 18.5 10-20 3.7 Niger and Senegal WT/TPR/S/223 
 Page 47 
 
 
  Simple average Range Standard 
deviation ISIC Description Number of 
lines  
(per cent) 
3839 Manufacture of electrical apparatus not elsewhere 
classified 68 15.1 5-20 5.6 
384 Manufacture of transport equipment 237 10.2 0-20 6.1 
3841 Ship building and repairing 32 7.8 5-20 5.1 
3842 Manufacture of railroad equipment 23 5.0 5 0.0 
3843 Manufacture of motor vehicles 121 12.3 5-20 5.8 
3844 Manufacture of motorcycles and bicycles 33 10.8 0-20 7.0 
3845 Manufacture of aircraft 21 5.5 5-10 1.5 
3849 Manufacture of transport equipment not elsewhere 
classified 7 12.9 0-20 9.5 
385 Professional and scientific  equipment 205 11.3 0-20 7.2 
3851 Professional and scientific, and measuring equipment 100 6.0 0-20 3.9 
3852 Manufacture of photographic and optical goods 55 13.5 5-20 6.4 
3853 Manufacture of watches and clocks 50 19.6 10-20 2.0 
         
39 Other manufacturing industries 182 16.3 0-20 5.7 
3901 Manufacture of jewellery and related articles 20 15.5 0-20 6.7 
3902 Manufacture of musical instruments 18 10.0 10 0.0 
3903 Manufacture of sporting goods 26 17.7 5-20 5.5 
3909 Manufacturing industries not else where classified 118 17.1 5-20 5.4 
         
4 Electricity 1 5.0 5 0.0 
Source :  WTO Secretariat calculations based on data provided by the Nigerien and Senegalese authorities.