Republic of Guinea WT/TPR/S/153/Rev.1 
 Page 27 
 
 
III. TRADE POLICY BY MEASURE 
(1) OVERVIEW  
(i) Import measures 
1. In 2005, Guinea undertook a far-reaching tariff re form in connection with the establishment 
of the Common External Tariff (CET) of the Economic Community of West African States 
(ECOWAS).  The import customs duty and the fiscal im port duty, applicable at the time of the first 
review of Guinea’s trade policy in 1999, have been  combined into a single fiscal import duty (DFI) 
whose level is harmonized with the CET of th e West African Economic and Monetary Union 
(WAEMU).  The 2005 tariff reform, therefore, has onl y slightly lowered the level of Guinea’s tariff 
protection as the simple average of duties actually ap plied (including other duties and taxes) has fallen 
from 16.65 per cent in 1998 to 14.9 per cent in 2005.  This rate may be revised, particularly for 
agricultural products, in the context of adoption of the ECOWAS Common Agricultural Policy, called the ECOWAP (Chapter IV(2)(i)). 
2. Guinea’s bindings affect some 41 per cent of  tariff lines (2005 tariff).  The customs duty 
applied exceeds the bound level for 627 tariff lines (26.8 per cent of the lines bound).  These figures 
in excess of the bindings relate to tariff concessions made by France during the colonial era on behalf 
of French West Africa (A.O.F.)
1, which included Guinea. 
3. In addition, it should be noted that the ECOWAS Prélèvement Communautaire  – PC 
(community levy) amounting to 0.5 per cent, the Redevance pour Traitement de Liquidation  - RTL 
(clearance fee) of 2 per cent and the centime additionnel – CA (tax surcharge) of 0.25 per cent (0.5 per 
cent in some cases) still apply.  In line with th e WAEMU’s mechanism, Guin ea has introduced a new 
tax – the Taxe Dégressive de Protection  – TDP (degressive protection tax) – in order to maintain the 
level of protection for some products (for example, fruit juices, furniture, paints and varnishes) for a 
transitional period (in principle, until the end of 2009), and the authorities are also considering introducing a Taxe Conjoncturelle à l’Importation  – TCI (special import tax) on certain primary 
products (for example, rice). 
4. VAT at a rate of 18 per cent is levied by th e customs, unless products are exempt, together 
with the accises consolidées – AC (consolidated excise duty) ranging from 5 to 45 per cent (to replace 
the consumption surcharge of up to 70 per cent applicab le at the time of the first review) for certain 
categories of product (for example, alcoholic bevera ges, cigarettes).  As far as the application of 
national treatment is concerned,  it should be noted that Guinea imposes VAT solely on goods and 
services in the modern sector. 
5. The exemptions from import duties and taxes gr anted, particularly to mining companies and 
some large importers, have meant substantial loss of  customs revenue, estimated to be 2.1 per cent of 
GDP in 2002 – equivalent to a loss of some 50 per cent of potential customs revenue.  In October 2004, the authorities decided to abolish illegal exemptions;  exemptions are still granted 
under the Investment Code and mining agreements, as well as to diplomatic missions, NGOs, etc. 
6. Regarding customs valuation, the authorities conf irm that the Brussels Value is still used but 
that they have prepared draft legislation with the intention of changing over to the transaction value, 
provided that they can obtain material support fr om the international community to update the 
                                                     
 
 1 Benin (Dahomey), Burkina Faso (Upper Volta), Côte d' Ivoire, Guinea, Mali (Frenc h Sudan), Mauritania, Niger 
and Senegal. WT/TPR/S/153/Rev.1 Trade Policy Review 
Page 28 
 
 
customs computer equipment.  In the WTO, no notif ication has been made or steps taken in this 
regard.  The customs only apply fl at-rate values to used vehicles. 
7. Since the ECOWAS "single Trade Liberalisa tion Scheme (TLS)" was revived in 1999, 
Guinea has observed its provisions on preferences for all member countries of the ECOWAS and has 
extended its scope to approved i ndustrial products originating in the ECOWAS since 2003, the date 
on which the new rules of origin came into effect. 
8. The general trade regime has not change d since the first review as regards the Demande 
descriptive d’exportation  – DDE (Descriptive Export Application) or the Demande descriptive 
d’importation  – DDI (Descriptive Import Applicati on), applied in the context of the Programme de 
sécurisation des recettes douanières  – PSRD (Programme for Guaranteeing Customs Revenue).  This 
programme was introduced in 1996 and entrusted to th e SGS until the end of 2004;  it is currently the 
responsibility of the customs authorities.  DDIs are issued automatically, ex cept for potatoes, onions 
and cigarettes.  DDEs are issued automatically.  It should be note d that Guinea participates in the 
Kimberley process in respect of trade in raw diamonds. 
9. Guinea has drawn up mandatory standards for co ffee, cement, wood, paints and varnishes, 
and roofing sheets.  In practice, only the standards applicable to cement are the subject of conformity 
assessment by the authorities.  No notification has been made to the WTO in this respect;  technical 
barriers to trade and sanitary and phytosanitary me asures are two of the areas for which Guinea is 
seeking technical assistance from the WTO (Annex II.1). 
10. Petroleum products are the only products still s ubject to an import monopoly.  Nevertheless, 
the authorities indicate that there are de facto  import monopolies in the case of rice, sugar, flour and 
medicines, inter alia .  The result is fluctuations in supplies of staple goods and even shortages.  The 
authorities hope to acquire the necessary tools to combat de facto  monopolies. 
(ii) Export measures 
11. Since the first review, there have been few ch anges in the export regime.  A 2 per cent fiscal 
export duty applies to all exports (including tran sit operations), with the exception of products 
originating in Guinea and exports of precious metals  and precious stones, which are subject to a fiscal 
export duty of 3 per cent. 
12. In principle, all exports are exempt from VAT.  It  is, however, levied on the basis of turnover, 
including exports, leaving enterprises the responsibility  of requesting refunds if goods are exported.  It 
would appear that economic operators fi nd it difficult to obtain such refunds2, which would mean an 
export tax of 18 per cent. 
13. As regards export subsidies, some enterpri ses are given tax incentives under the Investment 
Code’s exporting enterprises regime (Table II.1) and several programmes support the promotion of 
exports. 
(iii) Internal measures 
14. Guinea has ratified the revised Bangui Agre ement (1999), which came into force on 
22 February 2002.  This Agreement provides fo r convergence between the intellectual property 
protection regimes of its members and the commitments arising out of the WTO TRIPS Agreement.  The copyright and related rights regime, which da tes from 1980, has not yet been updated, however.  
                                                     
 
 2 United States, Department of Commerce (2003). Republic of Guinea WT/TPR/S/153/Rev.1 
 Page 29 
 
 
According to the Bureau Guinéen des Droits d’Auteur  – BGDA (Guinean Copyright Office), Guinea 
is facing serious problems of illegal and massive imports of sound and audiovisual media (CD, DVD, 
VCD), but lacks the means to combat piracy of the works effectively.  As a least developed 
country (LDC), Guinea has an additional period (u ntil 2006) to implement the TRIPS Agreement. 
15. Guinea has not amended its legislative framewo rk on competition and pricing policy since the 
first review, but has strengthened its administratio n as regards the provisions on administrative price 
regulation.  This applies to cement, but could be ex tended to other staple goods (for example, rice), as 
well as to strategic goods (for example, pharmaceutical s).  In addition to cement, petroleum products 
are subject to administrative price regulation, as are water and electricity. 
16. Guinea has also maintained its legislative framework on government procurement.  The 
regime includes a policy of preference for Guin ean enterprises and encourages the employment of 
Guinean labour.  The authorities have, however, underta ken reforms since the first review in order to 
enhance governance and have implem ented ex post control of government procurement.  Guinea is 
considering becoming an observer to th e relevant plurilateral agreement. 
(2) M EASURES DIRECTLY AFFECTING IMPORTS  
(i) Registration3 
17. The requirements for engaging in import for commercial purposes have not changed greatly 
since 1999 and apply equally to Guinean nationals and foreigners.  According to the OHADA Treaty, 
which reflects the basic provisions of th e former Code of Economic Activities4, a natural or legal 
person may freely engage in commercial activities pr ovided that he makes the necessary declaration 
to a Centre de Formalités ( formalities centre), is listed in the Registre des Activités Économiques 
(register of economic activities) and domiciles his operations with a local commercial bank.  Since 
May 2002, clerks of the courts of first instance ha ve taken over the registration of economic operators, 
formerly the responsibility of the Office de Promotion des Investissements  – OPIP (Investment 
Promotion Board), which nevertheless is prepar ed to undertake the necessary procedures with the 
clerks.5  A declaration of commercial activity is defi nitive and costs GF 50,000 (US$ 20) for natural 
persons.6 
18. A trader’s permit is obtainable from the Ministry of Trade upon presentation of the 
declaration.  It costs GF 100,000 (US$ 40) and is valid for three years.  Its number also serves as the 
numéro d’identification fiscal  – NIF (tax identification number) for the purposes of customs 
procedures. 
19. Inclusion in the register of economic activities permits the necessary bank account to be 
opened in order to engage in importation (Chapter I(3)(iii)(b)). 
20. Instead of the taxes applicable to enterprises in the formal sector, traders whose sales do not 
exceed GF 150 million (US$ 60,000) must pay a taxe professionnelle unique  – TPU (single 
professional tax), ranging from GF 100,000 to GF 2 million (from US$ 400 to US$ 800) depending on 
                                                      
 3 The main source was UNIDO (2002). 
 4 Law No. L/2/043/CTRN of 8 December 1992. 
 5 Applications must be accompanied by a certificate of ownership or a copy of the rental contract for the premises, 
a police clearance, a photocopy of the identity card or reside nce certificate for Guinean nationals or a photocopy of the 
passport and residence permit (if not available, a three-month vi sa may suffice) for foreigners. 
 6 For companies, the declaration costs GF 100,000 (US$40). WT/TPR/S/153/Rev.1 Trade Policy Review 
Page 30 
 
 
the category of trader.7  Traders whose sales exceed this threshold must pay the business tax, 
consisting of a flat-rate fee and a charge of 15 pe r cent calculated on the value imported or exported, 
payable in one single annual payment. 
(ii) Customs procedures 
21. The Customs Code (as amended in 1991) still applies8 to both imports and exports of goods. 
Goods may be cleared either by the owner of the go ods or by a customs agent.  The latter must be 
approved by the Minister for the Economy and Finance, on the proposal of the National Customs Directorate and subject to the payment of GF 25,000 (US$ 10).
9 
22. Guinea adopted the PSRD in 199610, entrusted it to the SGS, but decided not to renew this 
contract in 2005 and gave the responsib ility to the Guinean customs authorities.11  At the time of the 
first review, the SGS did not only carry out preshipme nt inspection, but was also responsible for all 
operations relating to customs fo rmalities and payment of duty on im ports subject to inspection, 
whose costs were borne by the importer.12  Following the elimination of preshipment inspection, 
importers no longer have to bear these charges, whic h amounted to 0.9 per cent of the f.o.b. value of 
the imports. 
23. There have been no changes in the documentati on required in order to engage in commercial 
operations. DDIs and DDEs (see section 3(ii) below), imposed as part of the PRSP, are still required for any operation amounting to a minimum of US$ 2,000;  they may be obtained from the customs service and cost GF 15,000 (US$ 8) for a set of four  copies valid for six months.  They are used to 
prepare the file for domiciliation with a commercial bank.  The other documents to be attached to the 
customs declaration are the import declaration bear ing the stamp of the bank where the operation is 
domiciled, the commercial invoice, transport manifests and, where applicable, the certificate of origin 
or phytosanitary or sanitary certificate. 
24. Customs declarations have been processed by computer using the automatic customs system 
ASYCUDA
13 since 1993 and this service is available in five offices: the port, the airport, the 
hydrocarbons office, the vehicles office, and the susp ensory regimes office.  The time officially taken 
for customs formalities is 72 hours as of the date of registration of the declaration. 
(iii) Customs valuation 
25. According to the Customs Code, the current customs valuation procedure is based on the 
Brussels Definition of Value, namely, "the price that a good would fetch in an open market between a buyer and seller independent of each other".
14  Guinea has prepared draft legislation to amend this 
                                                      
 7 Article 275 of the Tax Code. Persons subject to the TPU do not have to pay the business licence fee, the tax on 
industrial and commercial profits, the flat -rate minimum tax or the tariff tax. 
 8 Ordinances No. 094/PRG/SGG of 28 November 1 990 and No. 091/006/PRG/SGG of 8 January 1991. 
 9 Articles 83, 84 and 85 of the Customs Code. 
 10 Decrees No. 96/095/PRG/SGG of 27 June 1996 a nd D/99/069/PRG/SGG of 30 July 1999 (WTO document 
G/PSI/N/1/Add.10 of 19 July 2004). 
 11 People’s Republic of Guinea, "Non-renouvellement du cont rat de la SGS:  Portes ouvertes à la magouille", 
4 February 2005.  Available at:  http://www.afri catime.com/guinee/nouvelle.asp? no_nouvelle=172169&no_categorie=3 
[4 March 2005]. 
 12 In 2003, a new contract was signed with the SGS giving the Guinean customs the auth ority to inspect goods that 
are the subject of a commercial transaction, to calculate and settle State duties and taxes and collect them on behalf of the 
Treasury.  The SGS provided support in the form of Attestations de Vérification des Importations – AVI ( Import 
Inspection Declarations). 
 13 Version 2.7. 
 14 Article 24 of the Customs Code. Republic of Guinea WT/TPR/S/153/Rev.1 
 Page 31 
 
 
provision in the Customs Code and adopt the transac tion value, which is the customs value specified 
in the Agreement on Implementation of Artic le VII of the GATT 1994 (Customs Valuation 
Agreement).  The WTO had adopted the date of J une 2000 for the application of this Agreement by 
developing countries15;  Guinea has not, however, requested the deferred application allowed to 
developing countries under Article 20 (Special and differential treatment) of this Agreement.  The 
authorities explain that one prerequisite is the updating of the customs computer system, including the acquisition of ASYCUDA++, and is seeking materi al support from the international community for 
this purpose. 
26. At the time of the first review, flat-rate valu es were used to calculate duties and taxes on 
certain products (rice, beer and alcoholic beverag es), but these only now appear to apply to used 
automobiles.
16 
(iv) Customs levies 
(a) Overview 
27. As far as import duties are concerned, Guinea grants at least most-favoured-nation treatment 
(MFN) to all countries.  Imports other than those el igible for preferential trea tment or exemptions are 
subject to a number of import duties and taxes:  the DFI, the RTL, the AC, the TDP, VAT, the 
ECOWAS PC and CA.  VAT on imports is levied by the customs, together with the AC (see 
section (d) below). 
28. Compared with the regime in effect at the time of the first review, deemed to be "particularly 
complex"17, the reform of Guinea’s tariff in 2005 has the principal merit of having combined the 
previous customs levies (Table III.1).  At the time  of the reform, Guinea’s tariff was composed of a 
DDE and a DFE.  An import duty of 6 per cent applied to imports of raw materials and 5.6 per cent to imports of petroleum products  and of mining companies. 
Table III.1 
Customs taxes on imports, 1998 and 2005 
(As a percentage, unless otherwise indicated) 
Duties and taxes 1998 2005 
Import Customs Duty 0;  2;  7 
Fiscal Import Duty ( Droit fiscal d'entrée ) 0;  6;  8;  22;  23 Incorporated into the DFI 
Incorporated into the DFI   
Fiscal Import Duty ( Droit fiscal d'importation  
– DFI) n.a.. 0;  5;  10;  20 
Clearance fee (RTL) 2 2 
Degressive Protection Tax (TDP) n.a.. 10 ; 15 
Community levy 0.5 0.5 
Centime additionel  (CA) 0.25 0.25;  0.50 (on 79 lines) 
Consumption surcharge 5;  9;  10;  20;  25;  30;  50;  70 Replaced by the co nsolidated excise duty 
Consolidated excise duty (certain categories of 
product) n.a. 5;  15;  45 
Special tax on petroleum products (GF/litre) 5;  10;  20;  30;  40;  50;  60;  70;  
135;  160;  245;  355 105;  141;  221;  334 
Value Added Tax (VAT) 18 18 
Table III.1 (cont'd) 
   
                                                      
 15 Regulation No. 5/99/CM/UEMOA. 
 16 Order No. 04599/MEF/SSG of 10 June 2003. 
 17 Integrated Framework (2003). WT/TPR/S/153/Rev.1 Trade Policy Review 
Page 32 
 
 
Duties and taxes 1998 2005 
Registration fee 0.5 0.5 
Storage tax 1 1 
n.a. Not applicable. 
Source : WTO document WT/S/TPR/54 of 8 Janu ary 1999, Table III.2, and the national tariff provided by the Guinean 
authorities. 
29. With the exception of VAT, the tax base for all ad valorem  duties and taxes is the c.i.f. value 
or the flat-rate value (used automobiles).  The VAT base consists of the c.i.f. value (or sometimes the 
flat-rate value) to which is added the am ount of the DFI and the RTL paid upstream. 
(b) Import duties and taxes 
Nature and level of MFN duties 
30. Guinea’s customs tariff (version submitted to th e Secretariat in February 2005) comprises 
5,730 10-digit tariff lines.18  The main basis for the customs tariff is the ECOWAS tariff and statistical 
nomenclature19, which in turn is based on the 20 02 version of the Harmonized Commodity 
Description and Coding System (HS).  All customs duties are ad valorem  and vary according to the 
category of product: staple goods (zero), basic co mmodities, including basic raw materials, capital 
goods and specified inputs (5 per cent); inputs and intermediate goods (10 per cent) and final 
consumer goods (20 per cent).  With a view to the adoption of the ECOWAS CET in 2007, in 
accordance with the timetable fixed for an Economic Partnership Agreement (EPA) with the EU, it is 
possible that the tariff might be revised, especially with regard to agricultural goods, in connection 
with the adoption of the ECOWAP. 
31. According to calculations made using the da ta provided to the WTO Secretariat by the 
Guinean authorities, the 2005 tariff reform has only slightly lowered the level of tariff protection actually applied (Import Customs Duty and Fiscal Import Duty included):  from 16.65 per cent in 1998 to 14.9 per cent in 2005 (Table III.2).
20 
Table III.2 
Structure of MFN duties, 1998 and 2005 
 1998 2005 
  Customs 
dutya Duty 
actually 
appliedb Customs 
dutyc Duty 
actually 
appliedd Tariff 
bindingse 
Tariff lines bound (as a percentage of all lines) 40.8 40.8 40.8 40.8 40.8 
Tariff lines eligible for duty-free entry (as a 
percentage of all lines) 0.5 0.0 1.9 0.0 1.2 
Duties other than ad valorem (as a percentage of all 
lines) 0.0 0.0 0.0 0.0 0.0 
Tariff quotas (as a percentage of all lines) 0.0 0.0 0.0 0.0 0.0 
Duties other than ad valorem  without any ad valorem  
equivalent (as a percentage of all lines) 0.0 0.0 0.0 0.0 0.0 
Simple average 6.4 16.6 12.1 14.9 21.1 
Table III.2 (cont'd) 
                                                      
 18 See http://www.mirinet.gn/commerce for a copy of the 2005 tariff. 
 19 Harmonized with Regulation No. 5/98/CM/UEMOA, as amended. 
 20 WTO document WT/S/TPR/54 of  8 January 1999, page 30.  The average cited in the Secretariat’s report for the 
first review was 16.4 per cent (including the DFE and the RTL but excluding the AC). Republic of Guinea WT/TPR/S/153/Rev.1 
 Page 33 
 
 
 1998 2005 
  Customs 
dutya Duty 
actually 
appliedb Customs 
dutyc Duty 
actually 
appliedd Tariff 
bindingse 
Agricultural products (WTO definition)f 6.6 17.6 14.6 17.8 39.4 
Non-agricultural products (WTO definition)g 6.4 16.4 11.7 14.4 11.5 
Agriculture, hunting and forestry (ISIC 1) 6.6 16.8 12.8 15.5 39.6 
Mining and quarrying (ISIC 2) 7.0 17.3 5.4 8.1 .. 
Manufacturing (ISIC 3) 6.4 16.6 12.2 15.0 18.6 
Domestic tariff peaks (as a percentage of all lines)h 0.0 0.0 0.0 0.0 0.2 
International tariff peaks (as a percentage of all lines)i 0.0 88.7 41.3 41.3 49.6 
Overall standard variation of rates applied 1.6 2.6 6.9 7.1 15.1 
"Nuisance" rate (as a percentage of all tariff lines)j 10.8 0.0 0.0 0.0 0.0 
.. Not available. 
a Import customs duty. 
b Import customs duty plus fiscal import  duty plus clearance fee (RTL) plus centime additionel  (CA). 
c Fiscal import duty (DFI). d Fiscal import duty (DFI) plus clearance fee (RTL) plus Degre ssive Protection Tax (TDP) plus Community Levy (PC) plus 
centime additionel  (CA). 
e Tariff bindings made before and during the Uruguay Round.  f WTO Agreement on Agriculture. 
g Excluding petroleum. 
h Domestic tariff peaks correspond to duties that are higher than  three times the simple aver age of all the rates applied 
(indicator 6). 
i International tariff peaks correspond to duties that exceed 15 per cent. 
j "Nuisance" rates are those that exceed zero but are 2 per cent or less. 
Source:  WTO Secretariat calculations  based on data provided by the Guinean authorities. 
Dispersion of MFN duties 
32. Placing products into four major categories has lessened the dispersion of duties since the first 
review of Guinea’s trade policy.  The maximum rate has been lowered from 30 to 20 per cent 
(Table AIII.1).  A rate of 5 per cent currently appli es to 36.7 per cent of tariff lines (Chart III.1), while 
19.7 per cent are subject to a rate of 10 per cent and 41.2 per cent to a rate of 20 per cent. 
 WT/TPR/S/153/Rev.1 Trade Policy Review 
Page 34 
 
 
 
(41.3) 
(19.8)(37.0)
(1.9) 
0 500 1000 1500 2000 2500 3000 
Duty free 5 10 20 0102030405060708090100
Customs duty only (DFI). 
The figures in brackets correspond to the percentage of total lines.
WTO Secretariat calculations, based on data provided by the Guinean authorities.Chart III.1  
Breakdown of MFN dutiesa,   2005
Number of tariff lines  
a 
Note: 
Source : Percentage
Number of lines  
Cumulative percentage (right-hand scale)
 
Escalation of MFN duties 
33. The restructuring of the customs tariff has ha d an impact on the escalation of duties which, 
taking into account the duties on inputs, gives an i ndication of the incentives given to producers of 
finished goods and their competitiveness in comparison with imported finished goods.  At the time of the first review, MFN duties genera lly showed negative escalation in the case of semi-finished goods 
compared with finished goods, but their escalati on has become positive following the introduction of 
the new customs tariff (Chart III.2). Republic of Guinea WT/TPR/S/153/Rev.1 
 Page 35 
 
 
 
0 5 10 15 20 25 Chart III.2  
Tariff escalation, 2005  
Per cent  
Not applicable  
Unprocessed  
 products  
Semi-processed 
 products
Finished products  
Note: 
Source :  The groups of products are defined according to the two-digit ISIC.
 WTO Secretariat calculations based on data provided by the Guinean authorities.
All  products 
Agriculture  
Mining & quarrying  
Food products,   
beverages & tobacco  
Textiles &  
clothing  
Wood & articles  
of wood  
Paper and articles of  
paper,  printing &  
publishing  
Chemicalts   
Non-metallic mineral  
products  
Base metals    
Articles of metal ,  
machinery & equipment  
Other manufacturing   
 
Other import duties and taxes 
34. Other taxes are levied on imports of any origin  (not included in the calculations made for 
Charts III.1 and III.2).  As was the case at the time of the first review, the customs authorities impose 
an ECOWAS PC of 0.5 per cent and this is paid and collected on behalf of the compensation fund set 
up by the ECOWAS on 1 January 2004.  There is also an RTL and the CA, paid to the Guinean 
Chamber of Commerce, Industry and Handicrafts (Table III.1).21  The CA amounts to 0.25 per cent 
for all products with the exception of 79 lines in Ch apters 20, 21, 23, 27, 37, 40 and 41 of the HS, to 
which a rate of 0.5 per cent applies. 
35. The TDP is a new tax applicable since 2005 at  a rate of 10 per cent on chairs, furniture, 
plastic tableware, mineral waters, aerated beverages, paints, varnishes and soaps,  with a rate of 15 per 
cent applicable to fruit juices.  According to the relevant WAEMU mechanism, which was the model, 
the TDP is reduced by 25 per cent annually and will ther efore in principle be eliminated at the end of 
2009. 
36. A flat-rate import levy also applies to imports of goods by persons not subject to VAT.  This 
amounts to 5 per cent of the c.i.f. value of the imports.22 
                                                      
 21 Guinean Chamber of Commerce, Industry and Handicrafts (2002). 
 22 Article 252 of the Tax Code. WT/TPR/S/153/Rev.1 Trade Policy Review 
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37. Special taxes apply to imports under certain sp ecial customs regimes; a registration tax on 
imports (excluding duties and taxes)  by enterprises approved under the Investment Code at a rate of 
0.5 per cent of the f.o.b. value;  a storage tax of 1 per cent (if this type of service is used) of the f.o.b. value;  and a transit tax of 3 per cent of the f.o.b. value.  Imports subject to these taxes are not subject 
to other duties and taxes. 
Relationship between MFN duties and bound duties 
38. Guinea’s MFN customs duties are lower than th e rates in Guinea’s Schedule CXXXVI in the 
Uruguay Round.  The maximum MFN duty applied is 20 per cent. Guinea has bound duties on 
agricultural products at a ceiling of 40 per cent, with the exception of those included in its 
Schedule CXXXVI (commitments undertaken prior to  the Uruguay Round).  Guinea has also bound 
the rates applicable to products in Chapter 45 (c ork and articles of cork) (40 per cent), Chapter 47 
(pulp of wood or of other cellulosic material) ( 20 per cent), Chapter 66 (umbrellas, sun umbrellas, 
walking sticks, inter alia ) (30 per cent) and Chapter 86 (vehicles or equipment for railways or similar) 
(25 per cent). 
39. Nevertheless, a Secretariat analysis of the Schedule of Concessions using the database 
established for this purpose23 and also taking into account the tariff concessions made by France on 
behalf of French West Africa (AOF) when Guinea was a French colony, shows that 40.8 per cent of 
lines in the Guinean tariff have been bound (Table III.2).24  The MFN tariffs applied by Guinea 
exceed the bound rates in the case of 627 lines, of wh ich 26.8 per cent are subject to tariffs that are 
20 percentage points above the bound le vel.  This is one of the unexp ected consequences of the tariff 
reform under the project to create the ECOWAS customs union.25  The tariffs exceeding the bound 
levels affect several chapters in the HS, for exam ple, Chapter 3 (fish and fisheries products), 4 (milk 
and related products), 34 (soaps ), 39 (plastics), 52 (cotton), 54 (man-made fibres), 61 and 
62 (clothing), 64 (footwear), and 85 (electrical machinery and equipment). 
40. As regards "other taxes and levies", the Fi scal Import Duty, bound at 8 per cent, was 
abolished in the tariff reform and the turnover ta x, bound at 13 per cent, no longer applies either, 
whereas the clearance fee was bound at 2 per cent, where it remains.  Guinea’s Schedule CXXXVI 
does not mention the other import duties and taxes me ntioned above, in particular, the ECOWAS PC, 
the CA and the TDP. 
(c) Tariff preferences 41.
 Guinea grants entry free of duty (DFI and PC) for goods originating in ECOWAS member 
countries under the "single Trade Liberalis ation Scheme (TLS)" (Chapter II(4)(ii)(b)).26  T h e  
definition of origin is that in the new ECOWAS rules of origin27, which came into effect on 
1 January 2003, and are the same as those adopted by the WAEMU.28  In principle, compensation is 
paid for the loss of customs revenue resulting fr om the import of approved industrial products 
                                                      
 23 Consolidated Tariff Schedules (CTS) Database or Listes Tarifaires Codi fiées (LTC).  This database was 
prepared pursuant to a decision taken by the WTO Committ ee on Market Access on 27 Novemb er 1998.  It contains all 
information on concessions relating to goods using a mode l adapted to analysis (MS-Access 97), without however 
prejudging the legal status of these concessions.  WTO me mbers may amend the informa tion held on their countries. 
 24 Guinea acquired the status of Contracting Party on 8 December 1994, pursuant to Article XXVI.5(c), after 
having applied the GATT de facto from 1994 onwards. 
 25 World Bank (2004), IMF (2004c). 
 26 The products concerned are listed by the ECOWAS Secretariat and information is available at the ECOWAS site 
(http://www.sec.ecowas.int) under the he ading "Creation of Trade Opportunitie s Management Systems" (SIGOA TOPS). 
 27 Protocol A/P1/1/03. 
 28 Additional Protocol No. III establishing the WAEMU rules of origin. Republic of Guinea WT/TPR/S/153/Rev.1 
 Page 37 
 
 
originating in ECOWAS through a fund establishe d by ECOWAS for this purpose whose resources 
come from the PC;  the authorities have not i ndicated whether Guinea has benefited from such 
compensation.29 
42. Products originating in ECOWAS are those who lly obtained and those that have been the 
subject of sufficient working or processing in  a member State (with the exception of those 
manufactured in free zones or under suspensory customs regimes).  Unprocessed products and 
traditional handicrafts, as well as products in which at least 60 per cent of the raw materials used to 
make them comes from the said country, are deemed to be wholly obtained.30  Two rules define 
products obtained:  a change in tariff classification for one of the first four digits of the tariff and 
statistical nomenclature, with a list of exceptions31;  or community value added of 30 per cent or more 
of the ex-factory cost price excluding tax. 
43. There are two procedures for acceptance under the TLS and these are the same as those used 
within the WAEMU.32  Enterprises wishing to obtain accep tance under the TLS according to the 
community value added criterion submit an applicati on to the Minister concerned, who transmits it to 
the ECOWAS Executive Secretariat, which recommends  a decision to the President of the Council of 
Ministers.  Any other application is dealt with by the Comité national d’agrément  (National 
Approvals Committee), which transmits its  findings to the Minister concerned.33  In principle, all 
applications must be dealt with by the National A pprovals Committee as of mid-2005.  At June 2004, 
774 enterprises and 2,433 products ha d received approval under the TLS.34  However, according to 
the information available to the WTO Secretariat, no Guinean enterprise has been approved under the 
TLS, and consequently they are unable to benefit from the opportunities for preferential access to the 
subregional market afforded by the ECOWAS TLS. 
44. Originating products must be accompanied by a certificate of origin, with the exception of 
unprocessed products and traditional handicrafts, which are exempt.35  Approved products must 
indicate their origin on the packaging. 
45. Guinea has signed bilateral trade agreements with  some countries (Chapter II(4)(ii)(d)).  The 
agreement with Morocco is the only one to provide bilateral preferences giving exemption from 
customs duties and equivalent taxes on:  a list of Guinean products (for example, fisheries products, 
coffee, fruit, spices, oilseeds, mineral ores, hides,  wood, gold, diamonds and scrap metal);  and a list 
of Moroccan products (including food and food prepar ations, cheese, fruit and vegetables, oilseeds, 
oils and fats, mineral ores, chemicals, pharmaceutical s and cosmetics, agricultural inputs, textiles and 
clothing, unprocessed wood, metals and articles of metal, machinery and equipment, and spare parts 
for vehicles). 
                                                      
 29 Protocol A/P1/1/02. 
 30 Unprocessed products are deemed to be animal, mineral or pl ant products that have not undergone any industrial 
processing.  Traditional handicrafts are deemed to be articles generally made by hand, with or without the help of tools, 
instruments or devices directly operated by the craftsman. 
 31 Regulation No. 12/2002/CM/UEMOA. 
 32 Regulation No. C/REG.3/4/02. 
 33 The application includes the follow ing: a request for approval under the TPC sent to the WAEMU Commission, 
a document describing the enterprise, a document describing the product manufactured by the applicant (details of 
manufacture), and a document providing information on production. 
 34 "Panel on ECOWAS trade scheme set up", 30 June 2004.  Available at:  h ttp://www.nigeriafirst.org/ 
article_2607.shtml [28 December 2004]. 
 35 Regulation No. C/REG.4/4/02. WT/TPR/S/153/Rev.1 Trade Policy Review 
Page 38 
 
 
(d) Internal taxes 
46. Guinea has applied VAT at a single rate of 18 per cent since 1996.  It is levied on imports of 
any origin (including goods subject to preferences) on  the basis of the c.i.f. value plus the duties and 
taxes paid.36  The following products are exempt from VAT:  rice, wheat, flour and additives used to 
produce flour, bread, edible oils, palm kernel o il and, under certain conditions, pharmaceuticals, 
fertilizers and phytosanitary prod ucts, school books and supplies.37  Traders who have opted for the 
TPU are exempt from payment of VAT (section 2(i)).  As regards the principle of national treatment, 
it should be noted that VAT is only levied on goods and services in the modern sector. 
47. Guinea replaced the consumption surcharge regime by a consolidated excise duty regime.  
The maximum rate of 70 per cent has been lowered to 45 per cent.  The following rates apply:  
jewellery of precious metals (15 per cent), costume jewellery (5 per cent), automobiles over five years 
old (5 per cent), beer, spirits, liqueurs (45 per cent), cigarettes (15 per cent), perfumes and other 
cosmetics (5 per cent).  For imports, these rates are ca lculated on the basis of the c.i.f. value and apply 
to imports of any origin. 
48. Petroleum products are subject to special taxes: GF 334 (US$ 0.13) per litre of premium and 
regular gasoline;  GF 224 (US$ 0.09) per litre of diesel fuel;  GF 141 (US$ 0.056) per litre of 
kerosene. 
49. According to the information obtained, products of  domestic origin are also subject to VAT.  
As far as the excise duty is concerned, domestic products are subject to the same rate as imports, 
except in the case of local alcoholic beverages, which are subject to a special tax.38  In 1996, this was 
GF 20 (US$ 0.08) per bottle or can of up to 50 cl  and GF 30 (US$ 0.012) per bottle or can of over 
50 cl.39  Imported alcoholic beve rages are subject to an ad valorem  tax of 45 per cent (see above). 
(e) Exemptions from import duties and internal taxes 50.
 Guinea currently allows exemption from cust oms duty to enterprises approved under the 
Investment Code (Chapter II(3)(e)), approved mini ng enterprises and imports by diplomatic missions 
and international organizations.  Grants and foreign public aid are also exempt. 
51. In 2003, the loss of revenue as a result of customs exemptions given to mining companies 
amounted to GF 48 billion (US$ 240 million at the of ficial rate of exchange), corresponding to around 
one month of customs revenue.  According to info rmation obtained by the World Bank, the loss of 
revenue resulting from customs exemptions in 2001  (Investment Code, special agreements, aid for 
projects) was equivalent to half of the total customs revenue (Table III.3)40, as was the case at the time 
of the first review. 
                                                      
 36 Article 369 of the Tax Code. 
 37 Article 362 of the Tax Code. 
 38 Government of Canada, "Import re gulations – Guinea", January 2004.  Av ailable at:  http://www.infoexport. 
gc.ca/ie-en/DisplayDocument.js p?did=40301 [10 February 2005] 
 39 Article 432 of the Tax Code. 
 40 Integrated Framework (2003), page 11. Republic of Guinea WT/TPR/S/153/Rev.1 
 Page 39 
 
 
Table III.3 
Exemptions from import duty by regime, 1997-2002 
(As a percentage of GDP)  
 1997 1998 1999 2000 2001 2002 
Total 3.1 0.9 3.7 1.5 2.8 2.1 
Investment Code 0.5 0.6 0 .4 0.3 0 .4 0 .3 
Mining agreements 0.0 0.0 0.0 0.6 1 .3 0 .7 
Diplomatic missions and 
international organizations 0.2 0.0 0.1 0.0 0.1 0.2 
International aid 0.7 0.0 0.6 0.1 0.2 0.1 
International agreements 1.4 0.2 0.8 0.1 0.2 0.1 
NGOs 0.0 0.0 0. 0 0.0 0.0 0.0 
Other 8.8 0.5 1.7 0.3 0.7 0.6 
Memorandum item:       
Total of import duty 2.0 1.8 1.6 2.1 1.9 2.2 
Source : World Bank (2004), "Public Spending Review", Report No. 27347-GUI, table I.6, page  11.  Available at:  
http://www.worldbank.org [10 November 2004]. 
52. One of the key recommendations in the World Ba nk’s Public Spending Review in connection 
with the implementation of the PRSP was "the s uppression of illegal and unjustified exonerations" 
which particularly favour the mining sector.41  In October 2004, the authorities decided to suppress all 
exonerations not covered by agreem ents, legislation or the Code. 
(v) Prohibitions, restrictions and import licences 
53. There have been few changes in  Guinea’s prohibition, restriction and licensing regimes since 
the first review of its trade policy, except as re gards trade in raw diamonds, subject to the Kimberley 
process.  With the exception of diamonds, imports of goods may be subject to a licensing requirement 
under measures to protect consumers,  live animals and plants or for environmental protection reasons.  
The prohibition that formerly applied to imports of potatoes of European origin between February and 
May (when potatoes are harvested a nd abundant in Guinean markets) in order to allow for the sale of 
local produce42 no longer appears to be demanded by dom estic producers becaus e of the enhanced 
competitiveness of this sector.43 
54. The Public Health Code (1997) defines the framework governing the import, approval and 
control of the quality of medicines.  In principle,  any medicine sold on the Guinean market must be 
approved by a national commission and a list updated in 2000 exists fo r this purpose, although many 
medicines that do not appear on this list are put on the market.44  The authorities point out that 
imported pharmaceutical and food products are subject to control of quality and expiry dates before 
they are sold for consumption in Guinea. 
55. With regard to phytosanitary products (pestic ides), the legal framework dates from 1992 and 
is based on the International Convention for the Protection of New Varieties of Plants.45  Such 
products are mandatorily subject to prior testing and approval procedures before being put on the 
                                                      
 41 World Bank (2004). 
 42 Government of Canada, "Import re gulations – Guinea", January 2004.  Av ailable at:  http://www.infoexport.gc. 
ca/ie-en/DisplayDocument.js p?did=40301 [10 February 2005] 
 43 Grain de sel , "La Belle de Guinée dit non au protectionnisme", January 2003, No. 22.  Available at:  
http://www.inter-reseaux.org [10 March 2005]. 
 44 Dr Kaba Kourouma, "L’environnement  du système de santé de Guinée", 14 November 2002.  Available at:  
http://www.santetropicale.com. 
 45 Law No. L/92/028/CTRN of 6 August 1992 and its  implementing decree No. D/94/044/PRG/SGG of 
22 March 1994. WT/TPR/S/153/Rev.1 Trade Policy Review 
Page 40 
 
 
market.  They must be approved or be given a pr ovisional sales authorization by the Minister for 
Agriculture upon a proposal by the Comité National des Pesticides  (National Pesticides Committee). 
56. Guinea is preparing a regulatory framework fo r the import and re-export of ozone-depleting 
substances and equipment containing them, in accordance with the Montreal Protocol.46 
57. A DDI is still required for all imports (section (2 )(ii)).  According to information provided by 
the authorities, DDIs are issued au tomatically except in the case of onions, potatoes and cigarettes. 
58. Guinea participates in the Ki mberley process for the import and export of raw diamonds (see 
section (3)(iv) below).47 
(vi) Sanitary and phy tosanitary measures 
59. With regard to food products and services , the National Quality Control and Standards 
Service (SNCQN) is responsible for applying the basic laws and regulations on quality control of 
imports, exports and domestic  produce put on the market.48  As far as phytosanitary controls are 
concerned, the law provides for obligatory cont rol of imports and exports.  Nevertheless, the 
authorities indicate that this regulatory framework is obsolete, that resources are lacking and that the 
training of inspectors is not adequate and, conseque ntly, Guinea is not in a position to implement the 
WTO Agreement on Sanitary and Phytosanitary Measures. 
60. The authorities also point out that there is a distortion in external aid, which frequently 
focuses on improving the quality of exports to the de triment of products consumed locally, which are 
not the subject of any support measures (for example, fisheries products). 
(vii) Technical standards and accreditation procedures49 
61. There have been few changes in Guinea’s standardization and accreditation procedures 
regime since the first review of its trade policy.50  The National Institute of Standardization and 
Metrology (INNM), within the Ministry of Trade,  Industry and the SMEs (MCIPME) is responsible 
for implementing government policy on standardiza tion and related activities (quality promotion, 
certification and metrology). 
62. Guinean standards are drawn up by technical  commissions with sectoral competence, 
comprising all the actors involved (representatives of  the INNM, consumers’ associations, producers, 
importers, control body, inter alia ).  The INNM has set up eight technical commissions responsible 
for drafting, adopting or revising Guinean standards in  the following priority areas:  basic and general 
standards, agri-food, fisheries, civil engineering and construction and public works, timber, electrical 
engineering, environment, chemicals and textiles.  As  a result, 200 Guinean standards, four user codes 
and a programme for sampling pre-packaged f oodstuffs have been drawn up and adopted. 
63. There are still two types of standard in Guin ea:  approved standards (voluntary or optional) 
and registered standards (mandatory throughout Guin ea).  Both types of standard are drawn up on the 
basis of international and/or foreign standards depending on market requirements.  In Guinea, 
standards may become mandatory mainly for reas ons of safety and security, protection of the 
                                                      
 46 UNEP DTIE OzonAction Pr ogramme, Guinea.  Available at:  ht tp://www.uneptie.org [5 March 2005]. 
 47 http://www.kimberleyprocess.com. 
 48 Law No. L/94/005/CTRN and its implementing decr ee No. D/94/007/PRG/SGG of 14 February 1994. 
 49 National Institute of Standardiza tion and Metrology (INNM), Ministry of Trade, Industry and the SMEs, 
Government of Guinea (2004) , "Rapport d’activités 2003". 
 50 Laws No. L/93/040/CTRN of 15 October 1993 and No. L/94/030/CTRN of 19 September 1994. Republic of Guinea WT/TPR/S/153/Rev.1 
 Page 41 
 
 
environment and consumers, or to combat unfair competition.  Approved standards are usually used 
for conformity assessment and for certification purpo ses; they apply to cement, timber, paints and 
varnishes, coffee and roofing sheets.  No notifica tion has been made to the WTO on technical barriers 
to trade and, together with sanitary and phytosan itary measures, this is one of the areas for which 
Guinea is seeking technical assistance from the WTO (Annex II.1). 
64. The INNM has created a system for certifica tion of conformity with standards entitled 
"GUICERT" and has designed the logo for the na tional mark showing conformity with approved 
Guinean standards "NG", which has already been registered with the African Intellectual Property 
Organization (OAPI) and the World Intellectual Pr operty Organization (WIPO).  In 2003, the INNM 
assessed the conformity of imported cement with the approved standard and it is planned to extend 
assessment to paints and varnishes and roofing sheets. 
65. At the international level, the INNM acts as the following: the enquiry point for the 
requirements of the WTO Agreement on Technical Ba rriers to Trade;  correspondent member of the 
International Organization for Standardization (ISO)51, the International Electrotechnical Commission 
(IEC) and the International Organization of Legal Metrology (OIML);  and the liaison structure for 
the Joint FAO/WHO Commission of the Codex Alimen tarius for Guinea.  The INNM takes an active 
part in work on the subregional PTB-WAEMU project52 on the harmonization of metrology and 
testing systems and also cooperates with the UNDP and UNIDO. 
(viii) Packaging, marking and labelling requirements 
66. Products given preferences under the ECOWAS TLS  (section (iv)(c) above) must bear a mark 
showing their origin.  They must also bear the logo of the national mark showing conformity with 
approved Guinean standards "NG". 
(ix) Contingency measures 
67. When its trade policy was first reviewed, Gu inea did not have any domestic legislation on 
anti-dumping, countervailing or safeguard meas ures and the situation has not changed.53  T h e  
authorities nevertheless hope to adopt  relevant domestic legislation. 
(x) State trading 
68. The Guinean authorities have submitted several not ifications to the WTO on the absence of 
State-trading enterprises within the meaning of Article XVII of the GATT.54  It would appear, 
however, that the Société Guinéenne de Pétrole  – SGP (Guinean Petroleum Company) has a 
monopoly of imports, storage in the Autonomous Port  of Conakry (PAC) and of wholesale deliveries 
of petroleum products (Chapter IV(3)(vi)).55 
69. The most important measures taken by Guinea for State withdrawal from economic activities 
relate to restructuring, privatization or priv atized management under long-term contracts.  A 
                                                      
 51 A correspondent member  is usually an organization in a country which does not yet have a fully-developed 
national standards activity.  Correspondent members do not take  an active part in the technical and policy development 
work, but are entitled to be kept  fully informed about the work  of interest to them.  See http://www.iso.org [7 March 2005]. 
 52 The German National Metrology Institute is called  the Physikalisch-Technische Bundesanstalt (PTB). 
 53 WTO documents G/ADP/N/1/GIN/1, G/SG/N/1/GIN /1 and G/SCM/N/1/GIN/1 of 17 January 1996. 
 54 WTO documents G/STR/N/1/GI N/1 of 22 January 1996, G/STR/ N/7/GIN, G/ST R/N/8/GIN and 
G/STR/N/9/GIN of 24 March 2003. 
 55 SGP’s capital is divided up as follows: Guinean Governme nt (20 per cent), Elf Oil Guinée (17 per cent), Shell 
Guinée (17 per cent), Total Guinée (17 per cent), Petrogui  (17 per cent) and Mobil Oil Guinée (13 per cent). WT/TPR/S/153/Rev.1 Trade Policy Review 
Page 42 
 
 
Privatization Unit has been set up within the Minist ry of the Economy and Finance in order to move 
ahead with privatization. 
70. The following have been the principal operations since the first review in 1999:  in 2002, the 
transfer of management of the Alumina Company of Guinea (ACG) to an external partner, RUSAL 
for operation of the alumina plant in Friguia for 22 year s;  transfer of the management contract of the 
Société des Bauxites de Kindia  (Kindia Bauxite Company) in 2001;  opening up of the capital of the 
Société Ciments de Guinée  (Guinea Cement Company) to Holcim in the amount of 40 per cent;  and 
sale of 24 per cent of the capital of the SOBRA GUI company (beer and fruit juice manufacturer) to 
Unibra, which has managed it since 1987. 
71. The restructuring of public services is one of the key factors for stimulating renewed 
economic growth (Chapter IV(3)).  At the reco mmendation of donors, the electricity sector was 
renationalized in 2001 and the Électricité de Guinée  – EDG (Guinea Electric Company) was set up56, 
with the State as the sole shareholder, to replace the Société Nationale d'Électricité  – SNE (National 
Electricity Company) and ENELGUI.57  The authorities’ current programme includes, inter alia , the 
search for a new strategic partner for the Société de télécommunications de Guinée  – SOTELGUI 
(Guinea Telecommunications Company), and a management partner for the Société des Eaux de 
Guinée  – SEG (Guinea Water Company).58 
72. The State’s assets still comprise minority holdings in a number of mining companies (for 
example, 49 per cent in the Compagnie des Bauxites de Guinée  (Guinea Bauxite Company), with the 
rest being held by Alcoa World Aluminium a nd Alcan through the consortium Halco Mining), of 
which some could be sold. 
Table III.4 
List of State-owned enterprises, 2005 
(Percentage ) 
 Share of the capital held by the State 
Mining/industry 
Société des Eaux de Guinée (SEG) 100 
Électricité de Guinée (EDG) 100 
Société de Bauxite de DABOLA – TOUGUE (SBDT) 49 
Mine de Fer de Guinée (MIFERGUI) 100 
Projet d’Exploitation Minièr e de DIAN-DIAN (DIAN-DIAN) 100 
Agence Nationale d’Aménagement des Infrastructures Minières (ANAIM) 100 
Centre Pilote de Technologies Industrielles (CPTI) 100 
Pharmacie Centrale de Guinée (PCG) 100 
Société Guinéenne du Pétrole (SGP) 7 
Société Minière de Dinguiraye (SMD) 15 
Société Guinéo-Russe de pr oduction minière (SOGUIRUSSE) 15 
Société des Plantes Aromatiques de Guinée (SOPAG) 10 
Société des Ciments de Guinée (SCG) 27 
Table III.4 (cont'd)
                                                      
 56 Guinea Electricity. Available at: http ://www.africa-ata.org /gu_electricite.htm. 
 57 In 1987, the National Electricity Company (SNE) became a State-owned enterprise of an industrial and 
commercial nature called Guinea Electric Power (ENELGUI) with its own legal stat us and managerial autonomy.  Following 
the mediocre performance of ENELGUI, the State withdrew partially fro m this sector.  In 1994, ENELGUI therefore became 
a State-owned asset.  In parallel, a joint operating company was set up, the Guinean Electricity Company (SOGEL), 33.4 per 
cent of whose capital is held by the Stat e and 66.6 per cent by an international consortium (HQI, SAUR and EDF).  Under a 
concession agreement, it was responsible fo r operating the public electricity service. 
 58 At the time of the first review in 1999, the Guinea Wate r Company (SEG) was managed by an external partner.  
Since the termination of this contract , service in this priority sector ha s suffered from inadequate production and non-
payment of charges by a large number of customers (UNDP, 2003). Republic of Guinea WT/TPR/S/153/Rev.1 
 Page 43 
 
 
 Share of the capital held by the State 
Société Libio-Guinénne pour le Développe ment de l’Agro Industrie (SALGUIDIA) 25 
Société Aurifère de Guinée (SAG) 15 
Société de Production des Allumettes de Guinée (SOPRAG) 10 
Entreprise Nationale de Tabac de Guinée (ENTAG) 2.2 
Société Industrielle Aluko-Gu inée/Kassa (SIAG/KASSA) 40 
Société Guinéenne de Construction de Logements à Prix Modérés (SOGUICO) 50 
Société Mixte de Carburants Aéronautiques de Guinée (SOMCAG) 32 
Société de Production Ch imique (SOPROCHIMIE) 33.33 
Compagnie des Bauxites de Guinée (CBG) 49 
Société de Construction de Logements à Prix Modérés (SOLOPRIMO) 100 
Société d’aquaculture de KOBA (SAKOBA) 100 
Société Guinéenne de Production de Palmes et Hévéas (SOGUIPAH) 100 
Société Guinéenne de Lubrifiants (SOGUILUBE) 50 
Entreprise Guinéenne des Matériaux (EGUIMAT) 100 
Trade/transport  
Office National des Chemins de Fer de Guinée (ONCFG) 100 
Agence de Navigation Maritime (ANAM) 100 
Agence de Navigation Aérienne (ANA) 100 
Société de Gestion des Aéroports de Guinée (SOGEAC) 51 
Société Mixte de Dragage Maritime (SOMIDRAT) 66.5 
Société Guinéo-Norvégienne de Transport Maritime (GUINOMAR) 50 
Port Autonome de Conakry (PAC) 100 
Société Navale de Guinée (SNG) 100 
Entreprise Nationale d’Importation de  Marchandises Diverses (DIVERMA) 100 
Société Générale des Transports (SOGETRAG) 100 
Services  
Office Chargé du Ravitaillement 100 
Laboratoire Nationale de Géologie (LNG) 100 
Services Techniques Généraux (STG) 100 
Office des Postes de Guinée (OPG) 100 
Office Guinéen de Publicité (OGP) 100 
Banque Populaire Maroco-Guinéenne (BPMG) 30 
Banque Internationale pour le commerce et l’industrie de Guinée (BICIGUI) 39.58 
Union Générale des Assurances et Réassurances (UGAR) 35 
Société Guinéenne d’Hôtellerie et d’Investissement (SGHI) 49 
Société des Télécommunications de Guinée (SOTELGUI) 40 
Source : Guinean authorities. 
73. The Ministry of Public Health allocates a budget for the import of pharmaceuticals divided 
between the Pharmacie Centrale de Guinée  – PCG (Guinea Central Pharmacy) and the private sector.  
The PCG is a purchasing and supply structure which se lls essential generic medi cines to public health 
facilities and non-profit-making associations.  It works through the opening of public contracts to 
competitive bidding. 
(3) M EASURES DIRECTLY AFFECTING EXPORTS  
(i) Registration 
74. The registration formalities required to import goods for commercial purposes also apply to 
exports (section (2)(i)).  Registration fees for exporters of gold and diamonds are GF 1.8 million 
(US$ 720) and GF 5 million (US$ 2,000) respectively. WT/TPR/S/153/Rev.1 Trade Policy Review 
Page 44 
 
 
(ii) Customs procedures 
75. The Customs Code (1991, as amended)  applies to the export of goods.59  All exports must be 
the subject of an export declaration to the customs. 
76. A DDE is still required for export transactions amounting to US$ 2,000 or more.  The form 
can be obtained from the customs service; it costs GF 15, 000 (US$ 8) and is valid for six months.  It is 
used to prepare the domiciliation file at a co mmercial bank (Chapter I(3)(iii)(b)) on the exchange 
regime). 
77. Certificates of origin required by importing c ountries that give Guinean goods preferential 
treatment are issued to exporters by the Na tional Trade and Competition Directorate and are 
subsequently endorsed by the customs authorities.  The form costs GF 2,000 (US$ 0.80).  A Centre 
for Export Formalities (CAFEX) has been set up fo r all procedures relating to primary products 
(section(v) below). 
(iii) Export duties and taxes 
78. A DFE is applied on the following scale: zero  per cent for all agricultural or industrial 
products harvested or manufactured in the Republic of Guinea;  3 per cent for exports of gold and 
diamonds;  2 per cent for re-exports of goods of fore ign origin previously imported against payment 
of duties and taxes in Guinea.  The DFE applicable  to mining products is determined in the various 
agreements signed with the mining companies.  The tax payable by the CBG is US$ 8 to 9 per ton of 
bauxite (it depends on the trend in global prices), US$ 1.75 per ton of alumina produced by the ACG, 
and US$ 0.5 per ton of bauxite used to produce alumina.60  A tax of US$ 13 is payable per ton of 
coffee. 
79. In principle, all exports are exempt from VAT, but it would appear that economic operators 
find it difficult to obtain the refund of sums paid as VAT.61  Indeed, VAT is levied monthly on the 
basis of the annual turnover, including exports, so a company must request a refund if the goods are exported and must provide the substantiating documents. 
80.
 A fee of 3 per cent applies to transit operations. 
(iv) Prohibitions and products subject to licen sing, sanitary and phytosanitary measures, and 
technical standards and regulations 
81. The export and import of raw diamonds are subject to the Kimberley process certification 
scheme.  The office responsible for providing di amond certification services is located on the 
premises of the Central Bank of the Republic of Guinea (BCRG).  The export of raw diamonds from 
Guinea’s alluvial mines (the industrial exploitation of diamonds has ended) raises problems regarding 
the control of the origin of the diamonds.62 
82. One important focus of Guinea’s action is improving the quality of local products and 
products for export (in particular, agricultural, live stock and fisheries products within the framework 
of CAFEX) through the adoption of international quality and health safety standards.  For this 
purpose, the SNCQN controls the quality of good s and products for export in accordance with 
                                                      
 59 Ordinances No. 094/PRG/SGG of 28 November 1 990 and No. 091/006/PRG/SGG of 8 January 1991. 
 60 IMF (2004b). 
 61 United States Department of Commerce (2003). 
 62 Global Witness & Partnership Africa Canada (2005). Republic of Guinea WT/TPR/S/153/Rev.1 
 Page 45 
 
 
approved standards (for example, coffee).  Accordi ng to the authorities, it has become urgent to 
improve quality control in the light of the progress made at the regional level in this area by the 
WAEMU (to which Guinea does not belong).63  Under the regulatory framework adopted by the 
WAEMU in December 200464, three bodies are to be set up:  one responsible for administering 
standardization, certification and quality promotion ac tivities;  another responsible for metrology; and 
the last responsible for the accreditation sche me, which will coordina te all the activities. 
(v) Export subsidies and promotion 
83. As regards export subsidies, the Investment Code  grants fiscal incentives to enterprises under 
the exporting enterprises regime (except for gold,  diamonds, bauxite and iron) provided that their 
exports account for at least 22 per cent of their total turnover (Chapter II(3)(iii)(e)). 
84. CAFEX was created under the framework project for the promotion of agricultural exports 
(PCPEA) and its technical offices comprise repres entatives of the various departments involved in 
issuing the certificates to accompany exports of agricultural, fisheries, livestock and handicrafts 
products, as well as mining products (certificate of origin, quality control certificate, phytosanitary 
control certificate, animal health control certificate,  certificate for the movement of goods (EUR 1).65  
CAFEX has functioned since 1999 in the customs o ffices at Conakry International Airport, the 
Autonomous Port of Conakry (container terminal) and the Bureau d’appui commercial  (Trade 
Support Office) of the MCIPME. 
85. Exporters of agricultural products may belong to non-governmental development 
organizations such as the Agence Nationale de Promotion des Exportations Agricoles  – ANAPEX 
(National Agency for the Promotion of Agricultural Exports), the Société de Promotion des 
Exportations Agricoles  – SOPROMEX (Agricultural Expor ts Promotion Company) and the 
Association pour le Développement des Exportations Agricoles de Guinée  – ADEXA (Association for 
the Development of Guinean Agricultural Exports).66 
86. The Centre International d'Échanges et de Promotion des Exportations  – CIEPEX 
(International Trade and Export Promotion Centre) pr omotes industrial exports and organizes fairs 
and exhibitions in Guinea for this purpose.  Par ticipants have to assume financial commitments. 
(vi) State trading 
87. The Compagnie guinéenne de cotton  – CGC (Guinean Cotton Company), a private company, 
signed an agreement with the State in 2000.67  It has a legal monopoly of the collection of seed cotton 
                                                      
 63 "Textes adoptés par les Et ats members de l’UEMOA", 23 January 2005.  Available at:  http://www.abidjan.net/ 
actualites/h/116703.html [4 February 2005]. 
 64 The WAEMU Commission’s quality programme has been financed by the EU and UNIDO.  See "Mise en place 
d’un système d’accréditation, de normalisation et de promoti on de la qualité au sein de l’UEMOA".  Available at:  
http://www.izf.net [9 February 2005]. 
 65 "Projet Cadre de Promotion des Exportations (PCP EA)".  Available at:  http://www.mirinet.com/ 
pcpea/cafex.htm [9 March 2005]. 
 66 Ordinances No. 072/PRG/86 and No. 071/PRG/87 of 21 October 1987. 
 67 The major shareholders are Guinean private citi zens, cotton producers and the Guinean State.  The Compagnie 
française pour le déve loppement des textiles  – CFDT (French Textile Developm ent Company), which managed the 
subsector at the time of the first review, has withdrawn. WT/TPR/S/153/Rev.1 Trade Policy Review 
Page 46 
 
 
and distribution of seed free of charge.  The agreement gives the CGC a monopoly of seed cotton 
ginning and of marketing of seed cotton and cotton fibre, including export.68 
(4) I NTERNAL MEASURES  
(i) Protection of intellectual property rights 
(a) Overview 
88. Guinea is a member of the OAPI established by the Bangui Agreement (1977).69  Since the 
first review in 1999, Guinea’s intellectual property protection regime has been amended as a result of 
ratification of the revised Bangui Agreement (1999) on 13 July 2001.70  The Agreement entered into 
force on 28 February 2002 and applies in Guinea pursuant to the 1990 Constitution 
(Chapter II(2)(iii)(a)) as a self-executing law of th e State.  There is no legal instrument for its 
implementation at the national level. 
89. Guinea has not yet harmonized its national re gulatory framework on copyright and related 
rights in order to implement the relevant provisions of the revised Bangui Agreement (1999), and copyright is protected by the regime adopted in 1980.
71 
90. At the procedural level, for each of its member States, the OAPI serves as the national 
industrial property office and provides a common system of administrative procedures for registering 
rights.  Copyright and related rights are administered  at the national level by the BGDA.  The Guinean 
authorities are responsible for prot ecting intellectual property rights. 
91. As regards multilateral intellectual property prot ection treaties, Guinea has been a member of 
the WIPO since 13 November 1980.  Since the fi rst review, Guinea has ratified two multilateral 
treaties (Table III.5).  The revised Bangui Agre ement (1999) commits its members to acceding to 
certain agreements, treaties and conventions, but Gu inea has not yet complied fully in this respect. 
92. Since 1995, Guinea has benefited from the tran sitional arrangements under Article 66 of the 
TRIPS Agreement (which apply to LDCs) in orde r to defer full implementation of the Agreement 
until 2006 (with the exception of Articles 3, 4 and 5).  An additional transitional period until 2006 is 
provided for pharmaceutical products.72  Guinea has not yet notified the Bangui Agreement (1999) to 
the WTO. 
                                                      
 68 During the 2001-2002 season, the CGC exported some 14, 000 tonnes of fibre and 12,000 tonnes of seed cotton. 
World Investment News , "Interview avec M. Zoumanigui, Directeur Généra l Adjoint de la C.G.C. (Compagnie guinéenne de 
coton)".  Available at:  http ://www.winne.com [10 March 2005]. 
 69 The Bangui Agreement (1977) created the African Inte llectual Property Organiza tion (OAPI) to replace the 
African and Malagasy Industrial Property O ffice, established in 1962.  The member s of the OAPI are Benin, Burkina Faso, 
Cameroon, Central African Republic, Chad, Congo, Côte d’I voire, Equatorial Guinea, Gabon, Guinea, Guinea-Bissau, Mali, 
Mauritania, Niger, Senegal and Togo.   See:  http://www.oapi.wipo.net. 
 70 Law No. L/2001/007 of 11 June 2001. 
 71 Law No. 043/APNICP/80 of 9 August 1980 and Decree No. 442/PRG/80 of 15 September 1980. 
 72 WTO document IP/C/25 of 1 July 2002. Republic of Guinea WT/TPR/S/153/Rev.1 
 Page 47 
 
 
Table III.5 
Ratification by Guinea of the intellectual prop erty protection treaties administered by WIPO, 2004 
Treaty Commitment on 
accession under the 
Bangui Agreement (1999) Date of ratification  
Protection of intellectual property 
Berne Convention Yes 20 November 1980; 20 November 1980 also for the 
Paris revision 
Satellite Convention (Brussels) No Non-signatory 
Film Register Treaty  No Non-signatory 
Madrid Agreement (Source) No Non-signatory 
Nairobi Treaty Yes Non-signatory 
Paris Convention Yes 5 February 1982 ; 5 February 1982  also for the 
Stockholm revision 
Patent Law Treaty (PLT)a No Non-signatory 
Phonograms Convention No Non-signatory 
Rome Convention Yes Non-signatory 
Trademark Law Treaty No Signatory 
Washington Treatya No Non-signatory 
WIPO Copyright Treaty  No 25 May 2002 
WIPO Performances and Phonograms Treaty  No 25 May 2002 
Global protection system 
Budapest Treaty Yes Non-signatory 
Hague Agreement Yes Non-signatory 
Lisbon Agreement Yes Non-signatory 
Madrid Agreement (Marks) Yes Non-signatory 
Patent Cooperation Treaty Yes 27 May 1991 
Classification 
Locarno Agreement No 5 November 1996 
Nice Agreement No 5 November 1996; 5 November 1996 also for the 
Geneva revision 
Strasbourg Agreement No 5 August 1997 
Vienna Agreement No 5 November 1996 
Memorandum item: 
International Convention for the Protection of 
New Varieties of Plants Yes Non-signatory 
a Not in force. 
Source:  WIPO and Preamble to the Bangui Agreement (1999). 
(b) Bangui Agreement (1999) 
Provisions 
93. The entry into force of the revised Bangui Agreement (1999) in February 2002 was 
accompanied by the entry into force of Annexes I to  VIII thereto, which cover the following areas:  
patents (Annex I), utility models (Annex II), trad emarks 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 prot ection against unfair competition (Annex VIII).  Members of the 
Agreement are therefore required to implement the provisions in these Annexes.  It should be noted 
that Guinea has not yet updated its c opyright and related rights regulations. 
94. The OAPI Administrative Council has deferred th e entry into force of Annexes IX and X 
dealing, respectively, with layout designs (topogr aphies) of integrated circuits, which should be WT/TPR/S/153/Rev.1 Trade Policy Review 
Page 48 
 
 
protected under Article 35 of the TRIPS Agreement,  and new plant varieties, which should be the 
subject of patents under Article 27 of the Agreemen t.  For the time being, OAPI does not have the 
competence required to examine applications for prot ection that may be filed under Annex IX and the 
majority of its member States do not have the n ecessary centres of expertise capable of examining 
applications that may be filed under Annex X. 
95. In revising the Bangui Agreement, the member  States of the OAPI wished "to make its 
provisions consistent with the requirements of inte rnational intellectual property treaties to which the 
member States belong, in particular the TRIPS Agre ement;  to simplify procedures for issuing titles;  
to broaden the scope of protection;  and to make good certain legal gaps".73  The subjects and terms of 
protection have been modified in order to harmonize them with the provisions of the 
TRIPS Agreement (Table III.6).  For example, the te rm for patents is 20 years, after which the patent 
falls into the public domain.  The Bangui Agreement (1999) has also substantially increased fines for 
infringement in order to enhance their dissuasive effect.74 
Table III.6 
Subjects and terms of protection under the Ba ngui Agreement (1977) and its revision (1999) 
Agreement Bangui Agreement ( 1977) Bangui Agreement (1999) 
Patents 10 years, renewable for a maximum of 
two further periods of 5 years 20 years 
Utility models 5 years 10 years 
Trademarks or service marks 10 years, renewable every 10 years 10 years, renewable every 10 years 
Industrial designs 5 years 5 years 
Trade names 10 years, renewable every 10 years 10 years, renewable every 10 years 
Appellations of origin n.a. n.a. 
Literary and artistic property   
Copyright Lifetime of the author + 50 ye ars Lifetime of the author + 70 years 
Films, radio and audiovisual programmes 50 years 70 years 
Photographs 25 years 25 years 
Related rights for performances n.a. 50 years 
Related rights for phonograms n.a. 50 years 
Related rights for radio broadcasts n.a. 25 years 
Layout designs (topographies) of integrated 
circuitsa n.a. 10 years 
Protection of new plant varietiesa n.a. 25 years 
n.a. Not applicable. 
a The regime under the revised Bangui Agreement is not yet in force. 
Source: WTO Secretariat . 
Administration 
96. For each of its member States, the OAPI serves as the national industrial property service and 
provides a common system of administrative procedures for registering rights.75  The procedure is 
initiated with the filing of an appli cation, which applicants domiciled outside the member States of the 
                                                      
 73 OAPI, "Information Memo on the Enforcement of the Revised Bangui Agreement" [on line].  Available at: 
http://www.oapi.wipo.ne t [12 November 2003]. 
 74 According to the Bangui Agreement (1977), no penalty coul d be applied if, after the expiry of a period of five 
years as of the date of filing the patent, the patent had not been worked.  This condition has been abolished in the revised 
Bangui Agreement (1999). 
 75 The OAPI provides applicants with guides on its site (http: //www.oapi.wipo.net). Republic of Guinea WT/TPR/S/153/Rev.1 
 Page 49 
 
 
OAPI must make to the OAPI, either through an agent chosen in one of the member States or 
according to the procedures laid down in the Patent Cooperation Treaty.76  For applicants domiciled in 
Guinea, applications are filed with the National Liai son Structure (SNL) with the OAPI, a task carried 
out by the Service de Propriété Industrielle  – SPI (Industrial Property Service)77 in the MCIPME. 
97. Since it was set up in 1991, the SPI has received, processed and sent to the OAPI several 
hundreds of applications for patents and for registra tion of marks, industrial designs and trade names 
(Table III.7), which were subse quently dealt with by the OAPI. 
Table III.7 
Applications for industrial property pr otection processed by the SPI, 1999-2004 
 1999 2000 2001 2002 2003 2004 
Applications 38 13 4 19 23 46 
Source : Guinean authorities (Industrial Property Service). 
98. After an application has been received by the Di rector General of the OAPI, the latter initiates 
the procedure, registers the application and examines it.  Any decision to reject an application may be 
the subject of an appeal to the Higher Committee of A ppeal, whose decision is final.  When a patent is 
issued, the rights granted remain in force subject to  payment of the relevant fees to the OAPI.  In 
cases of dispute, only the courts may rule upon referral by the complainant. 
99. The SPI indicates that in Guinea the 117 disputes relating to counterfeit marks during the 
period 1999-2004 were, for the most part, resolved am icably with the help of the SPI.  The cases 
concerned infringement of marks for pharmaceuti cals, audiovisual products, food products and 
cosmetics. 
(c) Copyright and related rights 100.
 Guinea’s regulatory framework on copyright and related rights dates from 1980;  
consequently, the scope of rights, the terms of pr otection and the penalties and fines for infringement 
are not consistent with Annex VII to the Bangui Agre ement (1999).  This is the case in particular for 
the term of protection of copyright under the Guinea n regime, which is the lifetime of the author and 
50 years after his death, whereas a term of 70 years is provided in the revised Bangui Agreement. 
101. The BGDA, under the Ministry of Culture, is responsible for administering and protecting 
copyright and related rights.  According to the BGDA, 1,564 authors are members and 80 per cent of 
these are musicians.  The BGDA is financed in  principle from the copyright royalties received;  
however, the Radio Télévision Guinéenne  – RTG (Guinean Radio and Television) has not paid any 
retransmission royalties for over 10 years, even though it was instructed to do so by government 
officials in March 2003.  It would appear that this problem is being resolved by the State.78  T h e  
BGDA belongs to the new West African network of  authors’ societies, set up in February 2004.79 
102. According to the BGDA, Guinea is facing a seri ous problem of illegal and massive imports of 
sound and audiovisual media (CD, DVD, VCD) from  Sierra Leone and Nigeria.  The BGDA is 
nevertheless combating piracy of works within the li mits of its modest resources (a few policemen).  
                                                      
 76 Lists of approved agents are available on the OAPI site (http://www.oapi.wipo.net). 
 77 Decree No. 91/214/PRG/SGG of 17 October 1991. 
 78 International Confederation of Societies of Authors and Composers, "The CISAC puts pressure on Senegalese 
and Guinean broadcasters", April 2004.  Availa ble at:  http://ww.cisac.org/ [9 March 2005]. 
 79 International Confederation of Societies of Authors and Composers, "Promising beginnings for West Africa", 
February 2004.  Available at:  http://ww.cisac.org/ [9 March 2005]. WT/TPR/S/153/Rev.1 Trade Policy Review 
Page 50 
 
 
Although the persons concerned are brought before th e courts, the penalties a nd fines imposed are not 
sufficiently dissuasive. 
(ii) Competition policy 
(a) Overview 
103. The regulatory framework of competition policy, dating from 1994, has not changed since the 
first review in 199980.  It provides for total freedom of pricing throughout Guinea and also deals with 
practices that are harmful to consumers, as well as understandings and abus e of a dominant position 
by enterprises.  The administration of the pri ce control provisions was strengthened within the Comité 
National Consultatif Permanent de la Concurrence et des Prix (National Standing Advisory 
Committee on Competition and Pricing) in 2004.81  The Committee is under the supervision of the 
MCIPME and is responsible for making proposals to  the Minister on domestic policy relating to the 
pricing of strategic goods and basic commodities. 
104. Cement is the subject of administrative price regulation and control throughout Guinea.  The 
price of petroleum products is also  fixed at the administrative level, as are the prices of water and 
electricity (Chapter IV). 
(b) Provisions 
105. The law provides that if "owing to exceptional circumstances and/or action by one or more 
persons, the selling price of a strategic good or basi c commodity clearly bears no relation to its cost 
price, temporary measures to restore the situation may be taken through an order by the Minister responsible for trade, after hearing the opinion of the National Standing Advisory Committee on 
Competition and Pricing established by an implementing decree".
82  This provision had not been 
applied at the time of the first review. 
106. The Committee drew up a list of basic commodities and strategic goods in 2004.83  The list of 
basic commodities is drawn up on the basis of the criterion according to which their consumption is 
essential to meet the population’s vital needs.  The commodities are the following: drinking water, 
rice, vegetable oil, fish, tomatoes, meat, wheat fl our, bread, milk and sugar.  The Committee has also 
drawn up a list of strategic goods on the basis of  the criterion according to which their use allows 
individual or collective economic and social devel opment objectives to be attained directly or 
indirectly.  The goods are the following:  pharmaceuti cals (proprietary and generic medicines, medical 
consumer goods), petroleum products (gasoline, dies el fuel, petroleum, butane gas), phytosanitary 
products, agricultural inputs, fisheries or livestock  products, building materials (cement, reinforcing 
bars, sheeting) and school supplies. 
107. The price of water, supplied by the SEG, and of electricity, supplied by the EDG, are also 
regulated at the administrative level.  In addition,  the price of petroleum products is regulated by a 
joint committee (petroleum companies and the State). 
108. Defending free competition is also one of the law’s objectives.  It prohibits the following:  on 
the one hand, practices which restrict market ac cess or the free exercise of competition by other 
                                                      
 80 Law No. L/94/40/CTRN and implementing decree No. D/94/119/PRG/SGG of 28 December 1994. 
 81 Order No. 9579/MCIPME/SGG/2004 of 13 September 2004. 
 82 Article 2 of Law No. L/94/40/CTRN of 28 December 1994. 
 83 Order No. 7058/MCIPME/STG/2004 of 1 July 2004. Republic of Guinea WT/TPR/S/153/Rev.1 
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enterprises, impede pricing by market forces and prevent or restrict market access or free competition 
and, on the other, abuse of a dominant position. 
109. According to the authorities, the lack of ma terial and financial resources and competent 
human resources means that the legislation on competition and pricing has not been properly 
implemented.  The authorities have noted conduc t among economic operators such as "dividing up 
markets, understandings on predatory pricing, failu re to respect the regulations on weights and 
measures, anarchy, the creation of de facto  monopolies, the sale of out-of-date products, illegal 
exercise of commercial professions and unjustified enjoyment of exemptions, fraud and tax evasion". 
(iii) Subsidies and aid 
110. Guinea grants tax incentives to enterprises appr oved in accordance with the Investment Code 
and to approved mining enterprises (Chapter IV(3)(i)), particularly customs exemptions 
(section (2)(iv)(e)).  In addition, the State s upports agriculture through a number of measures 
(Chapter IV(2)(i)).  The production of electricity and water is also subsidized by the State.  According 
to Guinea’s notification to the WT O, in Guinea no subsidies are granted within the meaning of 
Article 25.1 of the Agreement and Article XVI.1 of the GATT 1994.84 
(iv) Government procurement85 
(a) Overview 
111. Guinea has not amended its regulatory framework on government procurement, which dates 
from 1997.86  Nevertheless, enhancing effi ciency, equity and the impact of public spending are some 
of the priorities laid down by the authorities in the PRSP adopted in January 2002 and the 
Government Procurement Code may be revised.87  In 2000, an Agence Nationale de Lutte contre la 
Corruption  (National Agency to Combat Corruption) was established as governance is one of the 
three pillars of the PRSP, and the first court pr oceedings were brought in 2002.  Action by the 
authorities is currently focusing on transferring respons ibility for purchasing to local officials in order 
to respond better to the expectations of the populatio ns concerned and to promote the development of 
a network of small and medium enterprises. 
112. Notices to tender are published in the Journal des Marchés Publics – JMP (Government 
Procurement Journal), which appears on the first and third Thursdays of each month.  The JMP also publishes the outcome of the bidding procedure, prov iding substantiation for the decision, as well as 
the regulatory texts, so that bidders can be informed. 
113.
 The authorities have decentralized spending to  the local and regional levels since 2001 and 
are studying an amendment to the thresholds in order to promote the development of a network of 
small and medium enterprises. 
114. Guinea is not a member of the WTO Plurilate ral Agreement on Government Procurement of 
the Uruguay Round, but is considering becoming an observer. 
                                                      
 84 WTO document G/SCM/N/ 95/GIN of 20 March 2003. 
 85 World Bank (2004). 
 86 Law No. L/97/016/AN and Decree No. D/97/250/PRG/SGG of 3 November 1997. 
 87 Government of Guinea (2002). WT/TPR/S/153/Rev.1 Trade Policy Review 
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(b) Regulations 
115. The Government Procurement Code applies to  all spending on works, supplies, industrial 
contracts or supply of services, whether ordere d by the State, local authorities, State-owned 
companies, national public establishments or se mi-public companies with majority Government 
financial participation.88  According to the PRSP, it is planne d to strengthen the provisions regarding 
State-owned enterprises.  It should be noted that  these still benefit from specific thresholds under the 
Code. 
116. A written bid is required from at least three en trepreneurs or service suppliers for spending 
not exceeding:  GF 40 million (US$ 16,000) for work s, GF 20 million (US$ 8,000) for the supply of 
services, and GF 30 million (US$ 12,00 0) for intellectual services.  For all other spending, three ways 
of awarding contracts are provided:  an open or selective bidding procedure or, exceptionally, single 
tendering. 
117. In principle, open bidding is used.  Selective bi dding is used for highly specialized services or 
for services that require a particular technology th at few enterprises could provide.  Single tendering 
is used in the absence of any res ponse to the tender put out, if the bids are unacceptable or, in cases of 
emergency, public security, recognized know-how, or upon instruction from the donor concerned.  
Informal prior consultation is required when the service requires a patent, an exclusive right, 
particular know-how, or substantial prior investment. 
118. The Direction Nationale des Marchés Publics  (National Government Procurement 
Directorate) publishes the tenders (in open procedures ) and examines the bids within eight days in 
order to ensure that they comply with the regulat ions in force.  The Interministerial Commission 
responsible for opening the bids and evaluating them has authority for tenders not exceeding 
GF 1 billion (US$ 400,000)89, whereas tenders which exceed this amount are dealt with by the 
Commission nationale des grands marchés publics  (National Commission for Large-Scale 
Government Procurement).90  The bids are opened in public.  The commissions meet in closed 
session, however, to select the successful bidder. 
119. An advisory committee on government procurement, under the Minister for Finance, may be 
consulted by the latter, particularly when there ar e exemptions and in the case of single tendering.  
The award of contracts on a single tendering basis, after hearing the views of the advisory committee 
on government procurement, is subject to prior authorization by the Minister for Finance in the case of contracts not exceeding GF 1 billion (US$ 400,000)  and authorization by the President of the 
Republic (or his representative) for contr acts of GF 1 billion (US$ 400,000) or more. 
120.
 Several provisions in the Code favour the use of Guinean enterprises and labour.  The Code 
stipulates that, for subcontracting, priority must be given to Guinean enterprises if they meet the 
competitive technical and financial criteria require d.  Likewise, a preferential margin and items 
restricted to craftsmen, professional associations  and enterprises under Guinean law may be included 
in the notice to tender.  The preferential margin, ba sed on the adjusted price, is 15 per cent.  In the 
case of restricted items, the beneficiary must, as a maximum, apply the average price resulting from the attribution of comparable non-restricted items .  In government procurement, any supplier who 
                                                     
 
 88 Those defined in Law No. 90-26 of 4 December 1990. 
 89 It is composed of a representative of the Ministry of Finance, a represen tative of the Ministry of Planning, a 
representative of the contracting agency and a representative of the user. 
 90 It is composed of the Minister for Finance, the Government contractor, the Minister for Planning, the contracting 
agency and the Minister responsible for the contracting agency. Republic of Guinea WT/TPR/S/153/Rev.1 
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recruits personnel in Guinea must give priority  to Guinean nationals whenever the required 
competence is available on the local market. 
Table III.8 
Government procurement, 1998-2001 
(In GF billions ) 
 1998 1999 2000 2001 
Total 167.3 117.5 143.7 261.2 
Supplies  54.1 55.5 48.9 78.6 
Services 20.6 11.2 13.4 16.0 
Works 92.7 50.7 81.4 166.6 
Source : Guinean authorities. 
121. As part of the reforms undertaken since the first review, all contracts exceeding 
GF 150 million (US$ 60,000) are subject to an ex post external audit, together with 15 per cent of all other contracts.  The authorities have introduced penalties for suppliers and government officials in 
order to prevent unlawful practices when awarding contracts.
91 
                                                      
 91 Instruction No. 00199 of 4 February 2002.