WT/TPR/S/118 Trade Policy Review
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III. TRADE POLICIES AND PRACTICES BY MEASURE
(1) OVERVIEW
(i) Import measures
1. Since 1980, Niger has gradually liberalized its trade policy, first of all through a structural
adjustment programme and then in the West African Economic and Monetary Union (WAEMU).
Quantitative import restrictions were abolished in 1990.  Tariffs have been streamlined and loweredfollowing the gradual introduction of the WAEMU common external tariff (CET) between 1998 and
2000.  As a result, the simple average of MFN customs duties fell from 20 per cent to 12.1 per cent
between 1997 and 2000.
2. Trade-related constraints persist, however, and include the following: a compulsory statistical
registration form for all imports and exports; national administrative values for 868 products, whichshould be replaced by the WAEMU reference values, for which Niger intends to enter a request for a
reservation with the WTO; supplementary duties of the WAEMU and the ECOWAS (including the
1 per cent ad valorem  statistical charge), which are only levied on imports from third countries and
are a permanent feature; the import inspection tax (TVI), amounting to 1 per cent of the customs value
payable on imports subject to the import verification programme (PVI).  It should also be noted thatfor some agricultural products there is a wide gap between the MFN customs duties applied and the
ceiling of 200 per cent bound in Schedule LIII annexed to the GATT 1994.  This discrepancy could
lead to uncertainty and instability in the tariff regime, although this is lessened by the fact that Niger
applies the common trade policy of the WAEMU rather than its own tariff policy.
3. Duty-free entry only applies to around one th ird of the WAEMU’s intra-community trade.
1
Local products and traditional crafts enter completely free of duty, together with a limited number of
industrial products produced by enterprises approved by the WAEMU Commission.  As of 2006, allsuch  approvals should in principle become the responsibility of national authorities.  Intra-
community trade has also benefited from the harmonization of domestic tax legislation on excise duty
and VAT.  It should be noted that the limitations on free trade within the WAEMU lessen the
potential benefits of the latter’s establishment for member countries and third countries.
(ii) Export measures
4. A statistical export charge (RSE) amounting to 3 per cent ad valorem applies to all products
with the exception of mineral substances, together with a special re-export tax (TSR).  In the case of
live animals (the second most important export), the tax is levied on the basis of minimum values.
Exports of seed cotton are banned.  Niger indicates that there are no export subsidies and has provided
full information on the programmes in support of export promotion.
(iii) Domestic measures
5. Niger has undertaken a number of reforms in order to enhance the legal institutional and
economic framework for enterprises setting up in Niger.  It has adopted the seven uniform acts on
commercial companies of the Organization for the Harmonization of Business Law in Africa
(OHADA).  It has also improved the climate for investors through the creation of a single window atthe Chamber of Commerce, but obstacles to investment remain.
                                                     
1 IMF (2001).Niger WT/TPR/S/118
Page 31
6. Niger has ratified the revised Bangui Agr eement (1999), which guarantees convergence
between the intellectual property regime of its members and WTO obligations under the TRIPS
Agreement.  As a least-developed country (LDC),  Niger has an additional period until 2006 for full
implementation of the TRIPS Agreement.
7. Niger controls the price of hydrocarbons and in 2001 changed the method used to fix the price
in order to lessen economic distortions.  Since early 2003, the policy on competition in the domesticmarket has been governed by WAEMU regulations, which cover anti-competitive practices and State
aid, but these provisions have not yet been applied.  Niger has not notified the WTO of its subsidy
programmes in the form of tax incentives provided under the Investment Code and sectoral codes.
8. Niger revised its government procurement policy following the adoption of a new
Government Procurement Code in May 2002, but it is not yet being applied.  The new Code still givespreference to domestic enterprises and excludes foreign enterprises when financing from the National
Treasury is involved.
(2) 
MEASURES DIRECTLY AFFECTING IMPORTS
(i) Registration
9. Any natural or legal person engaged in interna tional trade must be listed in the Commercial
Register and the List of Business Licences, be registered with the Chamber of Commerce,
Agriculture, Industry and Crafts (CCAIN), and pa y a subscription to the National Transport Users
Council (CNUT).2
(ii) Customs procedures
10. Niger’s Customs Code (1961)3 still applies except for the provisions contrary to those in the
WAEMU Customs Code, Book I of which came into effect on 1 January 2003.4  The latter covers the
organizational framework, customs procedures and re gimes.  It concerns imports and exports of goods
in WAEMU member States.  The WAEMU Customs Code is administered by the WAEMU
Commission and is complemented by the national customs codes.
11. All goods presented to the customs must be th e subject of a summary declaration, followed by
a detailed declaration, unless the latter has been submitted prior to the entry of the goods.5  T h e
detailed declaration must be made in writing, in computerized form (ASYCUDA) or orally, and can
only be made by a customs agent.6
12. Niger’s customs authorities use a customs valuation form drawn up in 2001 in accordance
with the provisions of the Customs Code (1961).7  The detailed declaration must contain the usual
data used to determine, inter alia,  the customs value and, where applicable, the reference value (see
below).  The customs procedure requested is either definitive (import or export) or suspensive (transit,
                                                     
2 The amounts of the subscriptions are the following: to the CCAIN, CFAF 100,000 for natural persons
(wholesalers or semi-wholesalers), CFAF 45,000 for retailers, CFAF 600,000 for public limited companies, andCFAF 300,000 for limited liability companies; to the CNUT, they are CFAF 30,000 for natural persons andCFAF 55,000 for legal persons.
3 Law No. 61-17 of 31 May 1961, as amended.
4 Regulation No. 09/2001/CM/UEMOA.
5 Article 77.2 of the WAEMU Customs Code.
6 Article 80 of the WAEMU Customs Code.
7 Order No. 509/MF/E/DGD of 7 December 2001.WT/TPR/S/118 Trade Policy Review
Page 32
customs warehouse, warehouse under direct customs control, special warehouse, private warehouse,
temporary admission, prior export (drawback) or temporary export).  Goods under suspensive
procedures are mainly in transit to Nigeria.  Goods transported under customs control or under a
suspensive customs procedure must be covered by a bond note.
13. Detailed declarations must be accompanied by the following documents:
- Invoices;
- statistical registration forms;- licences and all other deeds or documents specified in the regulations on prohibitions
and foreign trade and exchange controls;
- all documents required by the customs authorities in order to apply customs laws and
regulations (certificates of origin, movement or release certificates, temporary
admission authorization, evidence of exportation, inspection certificate, etc.);
- all documents required by the customs services for the application of special laws and
regulations (hygiene, public health, protection of animals and plants against disease,
quality controls or packaging);
- all documents required for the application of regulations or decisions under the ACP-
EU Partnership Agreement at import or export;  and
- all documents authorizing the application of a special tariff regime (administrative
decisions, supply or works contracts, etc.).
14. Registration of the detailed declaration may be followed by inspection of the goods by the
customs authorities.
8  In 1996, Niger also introduced an import verification programme (PVI) and this
was notified to the WTO.9 The purpose of this programme is to exercise stricter control over customs
revenue as import duties accounted for 32.19 per cent of budget revenue in 2002, by providing
information on the value of goods imported and giving the customs services a tool to combat illegal
imports.
15. The PVI applies to imports of an f.o.b. value exceeding CFAF 2 million, except where the
tariff heading is exempt.  The importer must declare his intention to import the goods, attaching two
copies of the invoice, and must obtain the statistical registration forms from the single window for
foreign trade formalities at the CCAIN (see section (vi)).  The transaction must be domiciled with a
bank authorized to act as an approved intermed iary in conformity with the exchange regulations
(Chapter I(3)(ii)).10 The single window contacts COTECNA company, which has been responsible for
the PVI since 1 October 1996.  After inspecting the goods, the COTECNA issues an inspection
certificate (or "a notice of refusal to issue a certificate") which the importers attach to their customs
declaration.  An import inspection tax (TVI) amounting to 1 per cent of the customs value is levied on
imports subject to the PVI.
                                                     
8 Articles 51-53 of the Customs Code (1961).
9 WTO documents G/PSI/N/1/Add. 5 of 5 February 1997, Add. 7 of 24 February 1998, Add. 8 of
28 September 1999.  This is covered by Decree No. 96-21/PCSN/MF/P of 12 February 1996, amended byDecree No. 96-370/PCSN/MF/P of 18 October 1996.
10 Article 23 of Law No. 2000-23 of 20 December 2000.Niger WT/TPR/S/118
Page 33
16. The declaration determines the customs value (see below), which is the basis for estimating
the amount of duties and taxes payable on the import operation.   The goods may not be cleared until
all the duties and taxes have been paid and a receipt has been issued11, unless there is a clearance
credit12 or a duties and taxes credit.13
(iii) Customs valuation
17. In 1999, the WAEMU adopted regulations to allow its member States to apply the Agreement
on Implementation of Article VII of the GATT 1994 ("Customs Valuation Agreement").14 Niger has
implemented the Agreement since 1 July 2001 and has notified the members of the WTO accordingly
(Chapter II(4)(i)).  The WAEMU regulations incorporate all the provisions of the WTO Agreement.
The main basis of customs valuation is thus the tran saction value, plus certain adjustments, which are
defined in Article 8 of the WTO Agreement.  Disa greements concerning the value of goods must in
the first instance be brought before the national administrative body responsible for resolving customs
disputes, but subsequently may be brought before the judicial authorities.  The WAEMU Customs
Code specifies that issues relating to classification are dealt with by the WAEMU Commission in
order to ensure homogeneity in this respect within the WAEMU.  The WAEMU regulations repeat 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.15
18. The WAEMU has also adopted a community system of reference values with the aim of
"combating false declarations of value and unfair competition".16 The member States of the WAEMU
propose to the WAEMU Commission items to appear on a list of goods subject to reference values,
which is updated every six months.  The list obtained by the WTO Secretariat, which dates from
11 March 2002, is composed of thousands of tariff  headings.  The WAEMU member States draw up
national lists and designate reference values, which are used to determine the basis for calculatingduties and taxes.  This system does not apply to goods originating outside the WAEMU.
19. Niger currently applies national administrative values to 868 products (at the eight-digit tariff
line and subheading levels (latest update 2001)) when imports do not exceed CFAF 1 million and
official values for petroleum products (latest update 2000).  The community system of reference
values is not yet applied in Niger, but will come into effect soon.  Niger intends to request the WTOfor a reservation in order to retain minimum values (Chapter II(4)(i)).  The authorities have indicated
that 90 per cent of imports are dealt with by full service customs offices are processed on the basis of
the transaction value.
                                                     
11 Advance payment of 4 per cent on industrial and commercial profits (BIC) is payable on customs
transactions by enterprises not subject to the real taxation regime.
12 Article 62 of the Customs Code (1961).
13 Pursuant to Article 58bis of the Customs Code (1961), importers may present for payment duly
secured bonds, with a maximum expiry date of four months, but this is not allowed when the amount to be paid
is less than CFAF 100,000.
14 Regulation No. 5/99/CM/UEMOA.
15 Article 16 of Regulation No. 5/99/CM/UEMOA.
16 Article 2 of Regulation No. 4/99/CM/UEMOA.WT/TPR/S/118 Trade Policy Review
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(iv) Customs levies
(a) Niger’s tariff
Most-favoured-nation (MFN) tariffs (customs duties)
20. Niger’s tariff has been entirely based on the WAEMU’s CET since 1 January 2000.17 All the
5,538 10-digit tariff lines are defined in the 2002 version of the Harmonized Commodity Descriptionand Coding System.  Pursuant to the WAEMU regulations, products are grouped into one of four
categories: 0 per cent, 5 per cent, 10 per cent or 20 per cent.  The simple average of MFN customs
duties is 12.1 per cent (Table AIII.1) and, according to the authorities, it was 20 per cent in 1997
before the launching of the WAEMU tariff reform.
Tariff actually applied
21. In addition to MFN customs duties, goods imported from countries not belonging to the
WAEMU are subject to several additional duties: the statistical charge (RS) at a rate of 1 per cent
18,
the community solidarity levy (PCS) of the WAEMU, at a rate of 1 per cent19, and the ECOWAS
community solidarity levy (PCS) at a rate of 0.5 per cent.  The taxable base is the customs value.
22. Other taxes may be imposed under the WAEMU’s various protection mechanisms.  There is a
special import tax (TCI), which is a nationally-applicable protection mechanism established by the
WAEMU and is imposed on agricultural, agro-industrial, livestock and fisheries products, with the
exception of fish and fish products; there is no plan to abolish it.20 The purpose of the TCI is to
mitigate the effects of sharp fluctuations in international prices of certain products on community
production and to counteract unfair practices.  It is imposed on products imported from third countries
in two ways: 10 per cent of the trigger price or by equalization.  Niger applied a TCI of 10 per cent onrice during the period 2000-02.
21 The degressive protection tax (TDP) is another of the WAEMU’s
nationally-applicable protection mechanisms22, but Niger has not yet applied it.
23. The combined effect of applying MFN customs duties and supplementary duties (RS and
PCS) increases the simple average of the duties actually applied.  The WTO Secretariat has calculated
a simple average of 14.6 per cent if all the MFN duties and additional ad valorem  duties are taken into
account.  Tariff protection for agricultural products is higher than for non-agricultural products
(Table AIII.2) because of the protection given to finished agricultural products and low taxation of
manufactured inputs (see below).
                                                     
17 Ordinance No. 99-02 of 18 February 1999.
18 The following are exempt: goods acquired under financing arrangements with foreign partners,
subject to a specific clause on exemption from any fis cal or parafiscal levy, and goods imported in accordance
with diplomatic privileges (Regulation No. 2/2002/CM/UEMOA).
19 Additional Act No. 4/96.
20 Annex No. 2 to Regulation No. 6/99/CM/UEMOA on adoption of the TCI lists the following
products on which the TCI is imposed: bovine meat; edible poultry meat and offal (heading No. 01.05);condensed milk;  potatoes;  onions;  bananas;  maize;  rice;  sorghum;  millet;  wheat flour; unrefined vegetableoil;  refined vegetable oil;  sugar;  tomato concentrate;  cigarettes and cigarillos.
21 The TCI applies if the customs value is lower than the trigger price (threshold price) set by the
WAEMU Commission.  It is imposed at a rate of 10 per cent of the value calculated as from the trigger price.
For this purpose, the duties and taxes payable apply to the same trigger price (the trigger price is calculated
according to the following formula: PD = (0.3*CM + 0.7* CPI) with PD being the trigger price; CM = the global
price of the product; and CPI = cost of domestic production of the product).
22 Regulation No. 3/99/CM/UEMOA. The TDP should have expired at the end of 2002, but has been
renewed for 2003.Niger WT/TPR/S/118
Page 35
Table III.1
Rate of MFN duties (customs duty plus principal supplementary taxes) actually applied, 2002
Imports in 2001 10-digit tariff lines
Value
(US$ millions)Share
(%)Simple
average
of duties
(%)NumberShare
(%)
Total 324.5 100.0 14.6 5,538 100.0
WTO definitiona
Agricultural products 144.0 44.4 16.7 810 14.6
Non-agricultural products (excl. petroleum) 148.0 45.6 14.3 4 ,08 85.0
Petroleum 32.5 10.0 10.0 20 0.4
Harmonized System Definition
Primary productsb144.2 44.4 17.5 842 15.2
Other productsc180.3 55.6 14.1 4,696 84.8
a In Annex 1 to the WTO Agreement on Agriculture, agricultural products are defined as products in Chapters 01 to 24 of the HS,
less fish and fish products (Chapter 3), together with certain products in Chapters 29, 33, 35, 38, 41, 43, 50, 51, 52 and 53.
b HS Chapters 01 to 24.c HS Chapters 25 to 97.
Note: The principal supplementary duties/taxes used for these calculations include the statistical charge and the community soli darity
levies.
Source : WTO Secretariat calculations based on data provided by the authorities of Niger.
24. The level of duties actually applied is below the bound levels set out in the Schedule of
Concessions LIII annexed to the GATT 1994 (Table III.2).  Nevertheless, it should be noted that
Niger has not bound 3.2 per cent of its tariff lines following the unbinding of non-agriculturalproducts that had been bound under the GATT 1947.  There is also a wide gap between the levels
applied and the ceiling rates for bound duties on certain agricultural products (200 per cent) in
Schedule LIII of the tariff concessions annexed to the GATT 1994 (Table AIII.1).  This discrepancy
could lead to uncertainty and instability in the tariff  regime, although this is lessened by the fact that
Niger applies the common trade policy of the WAEMU rather than its own tariff policy.
Table III.2
Breakdown of MFN customs duties applied and bound, 2002
Rate Customs duty applied Customs duty bound
Frequency Percentage Frequency Percentage
Duty free 69 1.2 32 0.6
4 0 0.0 3 0.0
5 2,082 37.6 565 10.0
7 0 0.0 305 5.4
10 1,100 19.9 41 0.7
12 0 0.0 4 0.1
15 0 0.0 268 4.8
16 0 0.0 5 0.1
20 2,287 41.3 147 2.6
25 0 0.0 96 1.7
50 0 0.0 3,806 67.6
75 0 0.0 5 0.1
200 0 0.0 183 3.2
Not bound 0 0.0 172 3.1
Note: The tariff comprises 5,538 10-digit lines.  Nevertheless, the total number of lines bound is higher because some lines com prise
several bound rates.
Source : WTO Secretariat calculations based on data provided by the authorities of Niger.WT/TPR/S/118 Trade Policy Review
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Dispersion of duties actually applied
25. The CET groups products into four major categories (0 per cent; 5 per cent; 10 per cent; and
20 per cent), which greatly reduces the dispersion of duties.
Escalation of duties actually applied
26. Niger maintains a tariff regime under which the manufacturing sector benefits from actual
levels of protection that are higher than those indicated by the nominal rates (Chart III.1) .  In fact, the
simple average of duties on unprocessed and semi-processed products in the agricultural sector is
lower than the simple average of duties on finished products, and this escalation can be seen in other
sectors as well, with the exception of machinery and equipment, for which finished products areincluded in category 1 of the WAEMU’s CET.
(b) Excise duty
27. In order to harmonize taxation legislation in the member States of the WAEMU
23, excise
duties are mandatorily imposed on tobacco, tobacco products, and alcoholic and non-alcoholic
beverages (excluding water); in addition, four products selected from a common list of nineproducts – coffee, cola, wheat flour, edible oils and fats, perfumery and cosmetics products, tea, arms
and ammunition – may also be subject to excise duty
.  Each member State is free to fix the excise duty
within the ranges determined.
0.05.010.015.020.025.0Unprocessed products Semi-processed products Processed productsChart III.1
Escalation of duties actually applied (including the principal supplementary 
taxes) according to the ISIC two-digit classification of industry, 2002
Percentage
Source : WTO Secretariat on the basis of data provided b y the authorities of Ni ger.
                                                     
23 Directive No. 3/98/CM/UEMOA.Niger WT/TPR/S/118
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28. In Niger, excise duties are imposed on the following products: tobacco and tobacco products
(30 per cent); beer (25 per cent) and other alcoholic beverages (45 per cent); perfumery and cosmetics
products (15 per cent); coffee (15 per cent); cola nuts (15 per cent); edible oils and fats (15 per cent).24
The authorities of Niger confirm that excise duty applies equally to foreign and domestic products, inconformity with the principle of national treatment.
29. In order to harmonize WAEMU member States ’ legislation on the taxation of petroleum
products
25, these are mandatorily subject to excise duty .  The member States of the WAEMU are free
to fix the levels, but must gradually narrow the gap between individual products .  The excise duties
applied in Niger are: premium petrol (15 per cent); regular petrol (25 per cent); lamp oil (20 per cent);
diesel fuel (30 per cent); heating oil (25 per cent); grease (35 per cent); lubricating oils (35 per cent).
30. Excise duty applies to the products in question of any origin (including those from the
WAEMU) .   The amount of excise duty levied on imports is calculated on the taxable base of the
customs value plus the customs duty itself (MFN or preferential) and the RS.
(c) Value-added tax (VAT)
31. Prior to the harmonization of the legislation on VAT in the WAEMU member States in
199826, Niger had already significantly streamlined and harmonized the VAT regime .  A single rate of
17 per cent had been introduced in 1994 and this was raised to 19 per cent in 2000.27 In order to
harmonize the legislation on taxation of petrol eum products in member States of the WAEMU28, VAT
of 19 per cent also applies to petroleum products.
32. The WAEMU regulations provide for a single rate of VAT, on a common basis and at a
convergent rate, with the exception of common exemptions .   These common exemptions include the
following: deliveries of medicines and pharmaceuticals; unprocessed and staple food products;
banking operations and insurance and reinsurance services, which are subject to a special tax regime;imports of goods the supply of which is exempt from VAT within Niger;  exports and international
transport
.  The scope of the exemptions granted by Niger do not fully correspond to those determined
by the WAEMU because of the VAT provisions in the Investment, Mining and Petroleum Codes
(section (4)(ii)).
33. VAT is applied to imported products of any origin (including those from the WAEMU),
except for products the supply of which is exempt from VAT within Niger, in conformity with the
principle of national treatment .  Staples such as basic foodstuffs and pharmaceuticals, as well as
agricultural machinery and equipment, are exempt from VAT.  The amount of VAT is calculated on
the taxable base of the customs value, plus duties  and taxes (customs duty, the RS and the PCS, as
well as excise duty where applicable).
(d) Customs revenue
34. In principle, the revenue collected by customs authorities is composed of customs duties, the
RS, excise duty and VAT on imported products.  Revenue from the PCS is refunded to the WAEMU
                                                     
24 Law No. 2000-03 of 2 May 2000.
25 Directive No. 6/2001/CM/UEMOA.
26 Directive No. 2/98/CM/UEMOA.
27 Law No. 2000-03 of 2 May 2000.
28 Directive No. 6/2001/CM/UEMOA.WT/TPR/S/118 Trade Policy Review
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and the ECOWAS.29 The total amount of revenue collected on imported products rose to
CFAF 65.2 billion for the year 2002.  The total amount of import revenue was levied on a taxable
value of CFAF 266.7 billion for 2002, which results in an overall rate of imposition of duties and
taxes of 24.5 per cent on imports.
35. The authorities have estimated that in 2000 the loss of customs revenue due to the
introduction of the full CET and the reduction in the RS from 5 per cent to 1 per cent on1 January 2000 amounted to CFAF 1 0.8 billion.  The taxabl e value decreased as a result of two
factors in particular: the preferences granted to products originating in the WAEMU; and the volume
of goods admitted free of duty and taxes by virtue of the Investment Code (section 4(ii)), the Mining
and Petroleum Codes, and government procurement financed from external funds. The revenue
foregone as a result of various duty and tax exemptions in 2002 has been estimated atCFAF 14.8 billion.
36. There is also a strong incentive for tax evasion and tax fraud at the border because of the
relatively high level of taxes on certain products.  Imports are subject to customs duty and
supplementary duties, to which must be added excise duty where applicable, and VAT.  For example,
alcoholic beverages (other than malt beer) are subject to customs duty of 20 per cent, supplementaryduties of 2.5 per cent, excise duty of 45 per cent , and VAT of 19 per cent, whose aggregate effect
increases the customs value by 112.5 per cent.
(v) Rules of origin
37. MFN customs duties apply to imports of goods of any origin, with the exception of products
covered by the transitional preferential regime of the WAEMU.
30 A certificate of origin is required.
38. This regime introduced entry free of MFN customs duty for local products and traditional
handicrafts on 1 July 1996; Niger does not grant such treatment to local products and traditionalhandicrafts of ECOWAS origin.  Industrial products produced by enterprises approved by the
WAEMU Commission have been granted entry absolutely free of duty since 1 January 2000.
Applications for approval are made by member States.  The number of industrial products concerned
increased from 948 to 2,240 between May 1998 and the end of 2002.  Originating industrial products
from enterprises that are not approved are granted a 5 per cent reduction in MFN customs duties.
39. The new WAEMU rules of origin came into effect on 1 January 2003.
31 Products originating
in the WAEMU comprise local products and tradit ional handicrafts and those in whose manufacture
at least 60 per cent of the raw materials come from the country in question; products obtained are
those which have been the subject of sufficient working or processing.  The latter are defined
according to two rules: a change in the tariff classification affecting one of the first four digits of theWAEMU tariff and statistical nomenclature, subject to a list of exceptions
32; or those whose
                                                     
29 The amounts levied under the WAEMU’s PCS are as follows:  CFAF 520,098,246 in 1998;
CFAF 444,905,288 in 1999; CFAF 866,236,488 in 2000; CFAF 978,872,626 in 2001; and CFAF 1,001,109,080
in 2002.
30 Additional Act No. 4/96, as amended by Additional Act No. 1/97 and Additional Act No. 4/98.
Regulation No. 4/2001/CM/UEMOA determines exceptions to the CET for imports of inputs taxed more highlythan certain finished products. These are imported under a suspensive customs regime if they are to be used to
manufacture pharmaceuticals (Chapter 30 of the HS), books, brochures and printed matter (49 01), or certain
machinery, appliances and parts thereof (84 32 10 00 00; 84 32 30 00 00; 84 32 90 00 00; 84 37 10 00 00;
84 37 80 00 00). Under the CET structure, pharmaceuti cals are social products in the zero category (no customs
duty applies) and inputs used to manufacture such pharmaceuticals are therefore exempt.
31 Additional Protocol No. III establishing the WAEMU rules of origin.
32 Regulation No. 12/2002/CM/UEMOA.Niger WT/TPR/S/118
Page 39
community value added is 30 per cent or more of the ex-factory cost price excluding tax33 (the
previous WAEMU rules of origin determined the community value added threshold at 40 per cent).
Applications for approval of products originating in the WAEMU have been dealt with by the national
authorities since the beginning of 2003 and applications for products obtained will be dealt with in the
same way as of 2006.
(vi) Prohibitions and products subject to licensing
40. According to Niger’s notification to the WTO,  since 1990 goods have been freely imported
and exported.34 The authorities indicate that some import prohibitions or restrictions may be applied
in the following cases: for reasons of public morality, public order, public security, to protect human
or animal health or life, to conserve plants, to protect the environment, to protect national treasures of
artistic, historical or archaeological value, to protect industrial or commercial property, to protectconsumers, for reasons of product packaging, customs inspections, or control of financial transactions
with other countries.
41. It should be noted that import transactions require a statistical registration form issued by the
single window for foreign trade formalities at  the CCAIN, within 15 mi nutes for intra-WAEMU
trade
35 and within 24 hours for trade outside the WAEMU.36 The latter form includes the exchange
authorization issued by the Ministry of Finance through an approved bank in conformity with the
exchange regulations (Chapter I(3)(ii)).
42. According to Niger’s authorities, the main reason for this requirement is to streamline
formalities and to obtain statistics on the intentions of economic operators as regards import and
export operations, so as to supplement the statistical customs data, which refer to actual imports and
exports.   For the moment, there are no plans to abolish this system.
(vii) Sanitary and phytosanitary measures
43. In order to control the quality of foodstuffs consumed, Niger introduced a Public Hygiene
Code in 199337, and sanitary controls on imports and exports of foodstuffs in 1996.38 Sanitary
protection measures may be decided by the competent authority.
44. The Ministry of Agriculture decides on phytosanitary protection measures.39 Phytosanitary
controls apply to imports and exports of plants and plant products.  The measures taken may be in theform of authorizations, bans or import licences issued by the Minister for Agriculture.  It should also
be noted that it is prohibited to import or market any phytopharmaceutical product that has not been
                                                     
33 Regulation No. 13/2002/CM/UEMOA.
34 WTO document G/LIC/N/1/NER/1 of 12 January 1998.
35 Three forms are issued for WAEMU trade: one for the single window, one for the economic
operator, and one for the Ministry of Trade. The fees amount to CFAF 11,000 (the form costs CFAF 2,000 and
three stamps at CFAF 3,000 each are required).
36 For trade between Niger and a WAEMU country, three forms are issued: one for the single window,
one for the economic operator, and one for the Ministry of Trade. The fees amount to CFAF 11,000 (the formcosts CFAF 2,000 and three stamps at CFAF 3,000 each are required.
     For trade outside the WAEMU, four forms are required: one for the single window, one for the
economic operator, one for the Ministry of Finance for ex change authorization concerning transactions outside
the franc zone, and one for the Ministry of Trade. The fees amount to CFAF 14,000 (the form costs CFAF 2,000
and four stamps costing CFAF 3,000 each are required).
37 Ordinance No. 93-13 of 2 March 1993.
38 Decree No. 98-108/PRN.MSP of 12 May 1998.
39 Ordinance No. 96-008 and Decree No. 96-68/PCSN/MDRH/E of 21 March 1996.WT/TPR/S/118 Trade Policy Review
Page 40
approved or authorized.  Approval of phytopharmaceutical products is the responsibility of the Sahel
Pesticides Committee (CSP), in accordance with the common regulations on pesticides of member
States of the Permanent Inter-State Committee for Drought Control in the Sahel (CILSS).40
Laboratories belonging to the Plant Protection Directorate or laboratories approved by the Minister forAgriculture are responsible for controlling phytopharmaceutical products.
(viii) Technical standards and accreditation procedures
45. Although Niger did not have any standards applicable to imported or domestic goods in
May 2003, the preparation of national standards based on international standards is going ahead;
Niger is a member of the ISO.  Since December 2002, Niger has applied a national standardization,
accreditation and certification system.
41 In 2003, it is planned to draw up national standards for food
products (rice, oil, milk), building materials (cement, reinforcing steel), water and the environment.
46. The procedure for drawing up standards for Niger will include the following phases:
preparation of draft standards by a technical comm ittee, public enquiry (two months), submission of
the draft to the National Standards Council (CNN) for approval, submission to the Minister
responsible for standardization for approval, public ation of the decision on approval of the Niger
standard in the Journal Officiel .  The CNN is composed of representatives of government authorities,
the CCAIN, associations of consumers, importe rs and exporters, and Niger’s professional
organizations.  Niger intends to notify the draft standards to the WTO where there are no relevant
international standards or where the technical content of a planned technical regulation is not in
conformity with the relevant international standards.
47. The Law states that the application of Niger’s standards is recommended, but could be made
mandatory "where such measures are necessary for reasons of public order, public security, to protect
human or animal health or life, to protect the environment, to protect the cultural heritage of artistic,historical or archaeological value, or for imperative needs relating to the effectiveness of fiscal
controls, the fairness of commercial transactions, and protection of consumers".  Mandatory national
standards will apply both to domestic and imported goods and will be specifically mentioned in the
specifications for government procurement. Sanctions amounting to CFAF 100,000 to
CFAF 3 million are provided if the mandatory standards are not respected.  It will be possible for abody accredited by Niger to attest that imported goods comply with the standards made mandatory as
a result of regulatory technical provisions through the granting of a certificate or by affixing a mark
showing conformity with the standards.  In 2002, the WAEMU introduced a standardization,
accreditation and quality promotion programme and it is planned to set up a regional standardization
body.
(ix) Contingency measures
48. According to the information available to th e WTO Secretariat, Niger does not have any
domestic legislation on anti-dumping or countervailing measures.  On 23 May 2003, the WAEMU
adopted a Community Anti-Dumping Code, to come into effect as of 1 July 2004, which fully
incorporates the provisions of the relevant WTO Agreement.
42
49. In 1998, the WAEMU adopted regulations prescribing the procedures that allow member
States to take safeguard measures as an exception to the common trade policy.43 Such measures
                                                     
40 http://www.cilssnet.org.
41 Law No. 2002-028/PRN of 31 December 2002.
42 Regulation No. 9/2003/CM/UEMOA.
43 Regulation No. 14/98/CM/UEMOA.Niger WT/TPR/S/118
Page 41
cannot be taken without the authorization of the WAEMU Commission, following a request made by
a member State.  The regulations state that "the Commission shall ensure that the safeguard measures
adopted comply with the general principles of the relevant rules of the World Trade Organization".44
Niger has not had recourse to these regulations and no safeguard measures have been taken.
(x) State trading
50. Niger has not notified the WTO of any State trading enterprises within the meaning of
Article XVII of the GATT that deal with imports.  According to the authorities, the Niger Petroleum
Products Company (SONIDEP) is currently the only State enterprise that has an import monopoly, in
its case for hydrocarbons and petroleum products.45
(3) MEASURES DIRECTLY AFFECTING EXPORTS
(i) Duties, taxes and taxable values
51. A 3 per cent statistical export charge (RSE) applies to all goods except mineral substances,
together with a special re-export tax (TSR).  Tobacco products are subject to a TSR of 5 per cent
when exported to countries that are outside the franc zone but are members of the ECOWAS (for
example, Nigeria), and a TSR of 15 per cent when exported to other countries outside the franc zone.
For all other goods, the TSR rate is 10 per cent.   The base for these taxes is the c.i.f. value at theNiger border, except for live animals, for which Niger has introduced taxable export values.
46 It
should be noted that Niger has a large re-export trade (for example, cigarettes), mainly going to
Nigeria, which is Niger’s second most important tr ade partner, and that live animals are the second
largest export (Chapter I(4)).
(ii) Sanitary and phytosanitary measures
52. Since 1996, Niger has applied sanitary control measures to foodstuffs for export, which are
decided by the Minister for Public Health (section (vii)).47 The Minister for Agriculture decides on
phytosanitary control measures for exports in order to guarantee the sanitary status of plants and plant
products.48 A phytosanitary certificate or a reforwarding certificate may be requested from the
Minister for Agriculture in order to meet the requirements of the destination country.
(iii) Prohibitions and products subject to licensing
53. Since 1998, Niger has imposed an export ban on seed cotton in order to guarantee the
development of the cotton subsector.  Export transactions require a statistical declaration form issued
at the single window for foreign trade formalities at the CCAIN (section (vi)).
                                                     
44 Article 7 of Regulation No. 14/98/CM/UEMOA.
45 According to Ordinance No. 98-001 of 27 February 1998, the monopoly given to the SONIDEP
could be replaced in the context of reform of the petr oleum subsector by a system of companies authorized to
import. This Ordinance has, however, not been put into effect and SONIDEP’s monopoly remains.
46 Since 1 January 2003, these taxable values have been the following: live horses (CFAF 150,000);
bovine animals (CFAF 150,000); donkeys (CFAF 45,000); sheep (CFAF 30,000); goats (CFAF 15,000); camels(CFAF 250,000).
47 Decree No. 98-108/PRN/MSP of 12 May 1998.
48 Ordinance No. 96-008 and Decree No. 96-68/PCSN/MDRH/E of 21 March 1996.WT/TPR/S/118 Trade Policy Review
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(iv) Export subsidies and promotion
54. Niger has not notified the WTO of any subsidies and the authorities explain that there are no
direct export subsidies.  Nevertheless, according to the information available to the Secretariat, certain
enterprises approved under the Investment Code becau se of their export potential may in exchange be
given the tax benefits allowed under the Code.  The authorities of Niger have not provided any
additional information on this question.
55. The authorities have provided full details of several export promotion programmes.  There is
a programme drawn up as part of the private sector promotion programme, with the support of the
United Nations Development Programme (UNDP), and an agriculture and livestock export promotion
programme, with the support of the World Bank.  The CCAIN supports exports in a number of ways,
including the following: assistance for participa tion in fairs and exhibitions organized in Niger or
abroad; organization of trade and market survey missions; training of economic operators.  The task
of the Foreign Trade Centre is to promote trade by assisting and training economic operators and
seeking outlets.
(v) State trading
56. According to the information available to the Secretariat, the French company COGEMA has
a de facto  monopoly of exports of uranium produced by the Akouta Mining Company (COMINAK)
and the Aïr Mining Company ((SOMAIR), semi-public companies.49 Uranium is Niger’s major export
product (Chapter I(4)).
(4) DOMESTIC MEASURES
(i) Legal regime governing enterprises and companies in Niger
57. Niger has been a member of the Organization for the Harmonization of Business Law in
Africa (OHADA) since 18 September 1995.  The Organization was established under the Treaty on
the Harmonization of Business Law in Africa, signed on 17 October 1993.  It comprises the WAEMU
countries and those of the Central African Economic and Monetary Community (CEMAC).50 The
main objective of the Treaty is to overcome the legal and judicial insecurity in member States, due in
particular to the obsolescence of the legal texts in effect, the majority of which date from the colonial
era, by adopting common legal texts called "uniform acts".  The seven uniform acts on commercialcompanies so far adopted by the OHADA concern the following: general commercial law;
commercial companies and economic interest groups; arrangements for security; simplified recovery
procedures and enforcement;  bankruptcy and insolvency; arbitration; organization and harmonization
of business accounting.
58. The Common Court of Justice and Arbitration, with  headquarters in Abidjan in Côte d’Ivoire,
is the appeal body and replaces national appeal bodies for any disputes concerning the uniform law;
appeals may be brought before the Court either directly by one of the parties to proceedings before a
national court or by referral from a national court.  The Court organizes and oversees the proper
conduct of arbitration proceedings: it appoints or confirms the appointment of arbitrators, is informed
of the progress of the proceedings and examines the draft rulings, although it may only proposeformal amendments.
                                                     
49 The Government of Niger has a 36.6 per cent holding in SOMAIR and 31 per cent in COMINAK.
50 The other member countries of the OHADA are Benin, Burkina Faso, Cameroon, Central African
Republic, Chad, Congo, Côte d’Ivoire, Equatorial Guinea, Gabon, Guinea, Guinea-Bissau, Mali, Mauritania,Senegal and Togo. See http://www.ohada.comNiger WT/TPR/S/118
Page 43
59. The first four uniform acts on commercial companies entered into force in Niger on 1 January
1998 (enterprises under the previous provisions had until 1 January 2000 to comply with the new
acts).  The next two uniform acts entered into force on 1 January 1999.  The last uniform act came
into effect in Niger on 1 January 2001 in the case of payrolls and on 1 January 2002 for consolidated
or combined financial statements.
60. In addition to observance of the regulations in force, an individual enterprise or company in
Niger must be listed in the Commercial Register, the List of Business Licences and the Employers’
Register.  Foreigners must also obtain an "authorization to practise for foreigners" for non-wage
professional activities from the Minister responsible for trade, or from the prefect for certain
activities, which is valid for five years (renewable) for commercial activities and 10 years (renewable)
for industrial activities.51 The average time required to obtain such an authorization has been two
weeks since the establishment of the Enterprise Formalities Centre (CFE) at the CCAIN in February
2003.
61. The Niger authorities also indicate that, as one of the measures taken since 1996 to promote
deregulation and development of economic activities in Niger, a Commercial Code was adopted in
1997.52 This brings together in one single text and updates the provisions relating to the activities of
enterprises.
(ii) Investment regime
(a) Investment Code
62. Niger’s Investment Code dates back to 1985 but has been amended on several occasions since
then53; it is complemented by two sectoral Codes (Mining and Petroleum) (Chapter IV(3)).54 Capital
investment covers contributions in foreign currency or in kind, whether or not in exchange for shares,
loans with a minimum term of 10 years, and reinvestment of funds derived from previous
investments, if these are intended to create new enterprises, expand, diversify, convert or modernize
existing units.  Enterprises being privatized are not eligible for the Code’s incentives
(Chapter I(3)(iii)), even though the inflow of new capital is eligible. Until the Code was revised in
2001, this in practice excluded the majority of Niger’s enterprises, which are mostly micro, small or
medium-sized enterprises unable to mobilize the necessary investment funds.
63. Persons approved under the Code (see below) enjoy the following benefits: freedom to
transfer capital for non-resident natural or legal persons; equal treatment subject to the provisions of
treaties and agreements concluded by the Republic of Niger with other States (Article 3)55;  no
expropriation or nationalization of the investment, except in cases of public interest covered by the
                                                     
51 The authorization to practise for foreigners is governed by Ordinance No. 87-010 of 12 March 1987,
Decree 87036 of 12 March 1987 and the Order of 8 August 1988. Any company or enterprise operated on behalfof a foreigner, even if the manager is a national of Niger, is deemed to be foreign. Any company or enterprise in
which at least 51 per cent of the registered capital belongs to citizens of Niger and whose chairman, managers
and directors are citizens of Niger is deemed  to be a national company or enterprise.
52 Book I was established under Ordinance No. 92-048 of 7 October 1992, Book II under Law No. 95-
011 of 20 June 1995, Book III under Ordinance No. 96-038 of 29 June 1996, and Book IV under Law No. 97-40of 1 December 1997.
53 Ordinance No. 85-09 of 8 December 1985, amended by Ordinance No. 97-09 of 27 February 1997,
Ordinance No. 99-69 of 20 December 1999, and Law No. 2001-20 of 12 July 2001.
54 Ordinance No. 93-16 of 2 March 1993 and Ordinance No. 92-45 of 16 September 1992, respectively.
55 Niger has concluded three bilateral agreements and treaties on investment, two of which are in force:
Germany (1966) and Switzerland (1962). The authorities of Niger also indicate that investment promotion and
protection agreements have been signed with the Libyan Arab Jamahiriya and Nigeria.WT/TPR/S/118 Trade Policy Review
Page 44
law, when fair and equitable compensation will be paid; and the right to settlement of disputes
resulting from interpretation or application of the Code.  The latter are settled by arbitration, with the
option of turning to the International Centre for Settlement of Investment Disputes (ICSID) for
foreigners.
64. Enterprises which invest in one of the activities covered by the Investment Code are eligible
for tax and customs incentives during the investment phase and for five years during the operatingphase, depending on the approval regime applicable – A, B or C (Table III.3).  The sectors covered by
the Code are production or processing of primary agricultural, livestock or fisheries products,
production for export, mining or processing of quarrying products or mineral substances (access to
which is subject to the Mining or Petroleum Codes, where applicable), air transport, and the building
of hotels or social housing.  Investment in the production of handicrafts
56, cultural and artistic
production57, the building of hotels, schools and clinics58, and technological innovation59 may also be
eligible for special incentives.
65. Approved investment enjoys exemption from duties and taxes on imports of material and
equipment needed to set up a production unit, unless these are available locally.  The benefits given
during the operating phase are mainly fiscal because enterprises in Niger are subject to heavy anddissuasive taxation: the business licence fee (12 per cent), the minimum fiscal tax (1 per cent), and tax
on industrial and commercial profits (45 per cent).   Employers must also pay social contributions
amounting to 15.4 per cent of the payroll.   The benefits increase in proportion to the amount of the
investment or the creation of jobs for Niger’s nationals.
66. Approval of enterprises under the Investment Code is granted by means of a joint decree of
the Ministers for Industry and Finance for regimes A and B
60, or in the case of regime C in a decree
adopted by the Council of Ministers after hearing the opinion of the Investment Commission.  Theorder or decree specifies the purpose, scope, location and duration of the object of the investment
programme, the benefits granted and their duration, and the obligations with which the enterprise
must comply (for example, the creation of jobs for Niger nationals).  The time usually taken to obtain
approval is three months, but investors may experience longer delays.
61 The authorities of Niger
intend to shorten the time taken to a maximum of two months.
67. The following are also eligible for special benefits: investment in producing handicrafts62,
cultural and artistic production63, the building of hotels, schools and clinics64, and technological
                                                     
56 Investment of CFAF 2 to 25 million; exemption from tax on industrial and commercial profits (BIC),
the minimum fiscal tax (IMF), the business licence fee, and property tax.
57 Exemption from duties and taxes, including VAT, except for the statistical charge, on
cinematographic production equipment and building materials, tools and equipment produced locally orimported and utilized on one single occasion, where equivalent local products are not available, provided thatthey are used directly for the purposes of the investment.
58 Minimum investment of CFAF 50 million; during the installation phase, exemption from duties and
taxes, including VAT, except for the statistical charge , on materials, tools and equipment produced locally or
imported where equivalent local products are not available.
59 Fiscal rebate of two thirds of the cost incurred in purchasing or finishing the innovation and of BIC
for the fiscal year following that in which the innovation is introduced.
60 For regimes A and B, where the amount of the investment is CFAF 50 million and for regime C,
subject to the opinion of the Investment Commission, where the amount of the investment is between
CFAF 100 million and 500 million.
61 http://www.ita.doc.gov  [3 January 2003].
62 Investment of CFAF 2 to 25 million; exemption from tax on industrial and commercial profits (BIC),
the minimum fiscal tax (IMF), the business licence fee, and property tax.Niger WT/TPR/S/118
Page 45
innovation65.  Enterprises are approved by means of a joint decree of the Ministers for Industry and
Finance.
Table III.3
Investment-related conditions and benefits in Niger
Regime Conditions Benefits
"A" - Enterprises engaged in activities in one of the sectors
covered by the Code;
- Undertake to create a new activity, or to restructure or
modernize an activity, or to increase the value of fixed
assets.- Installation phase: exemption from duties and taxes levied by the
State (import duties and taxes, VAT, but not the statistical tax) on
services, materials, tools and equipment for production, exceptwhere these are available in Niger, in which case exemption from
import taxes is not allowed;
- Operating phase: exemption from the tax on industrial and
commercial profits (BIC), the minimum fiscal tax (IMF), the
business licence fee, and property tax
"B" Conditions under regime "A" plus the following:
- Small enterprises: investment of at least
CFAF 50 million and the creation of at least five jobs forNiger nationals;
- Medium enterprises: investment of at least
CFAF 250 million and the creation of at least 10 jobs forNiger nationals;
- Large enterprises: investment of at least CFAF 1 billion
or the creation of at least 150 jobs for Niger nationals.- Installation phase: exemption from duties and taxes on the import
of equipment and materials (except the TS on materials, tools and
equipment for production) which are not available in Niger;
- Operating phase: exemption from the tax on BIC, the business
licence fee, tax on rental value, IMF, property tax, duties and taxes
levied by the State, except the TS and VAT on raw materialsavailable locally.
"C" - Large enterprises: investment of at least CFAF 2 billion
or the creation of at least 400 jobs for Niger nationals;
- Approved by mutual agreement.Benefits under regime "B" plus:
- Reduction of 50% of duties and taxes on fuel and other sources
of energy.
Note : 1.  The duration of the benefits under the various regimes is three years for enterprises setting up in the departments o f Agadez,
Diffa, Tahoua or Zinder.
2.  Small enterprises investing CFAF 25 million to 100 million, medium enterprises CFAF 100 million to 500 million, and large
enterprises over CFAF 500 million.
3.  The benefits available under the various regimes include total exemption from VAT on business carried out throughout the
duration of the regime, including the purchase of goods and services, for activities in the air transport or hotel building sec tors.
Source : Ordinance No.  97-09 of 27 February 1997.
(b) Employment of Niger nationals and foreigners
68. Investors in Niger must observe the Labour Code.66 The authorities of Niger indicate that, as
part of the measures taken since 1996 to encourage deregulation and the development of economic
activities in Niger, the requirements applicable to dismissal for economic or technological reasons orbecause of the reorganization of the enterprise have been eased.  Workers from Niger may be freely
recruited, but the recruitment of foreigners is subject to an authorization from the Ministry of Labour,
following a procedure that is the same for all irresp ective of nationality.  Niger has not undertaken any
                                                                                                                                                                    
63 Exemption from duties and taxes, including VAT, except for the statistical charge, on
cinematographic production equipment and building materials, tools and equipment produced locally orimported and utilized on one single occasion, where equivalent local products are not available and where theyare used directly for the purposes of the investment.
64 Minimum investment of CFAF 50 million; during the installation phase, exemption from duties and
taxes, including VAT, except for the statistical charge , on materials, tools and equipment produced locally or
imported where equivalent local products are not available.
65 Fiscal rebate of two thirds of the cost incurred in purchasing or finishing the innovation and of BIC
for the fiscal year following that in which the innovation is introduced.
66 Ordinance No. 96-039 of 29 June 1996.WT/TPR/S/118 Trade Policy Review
Page 46
commitment concerning the supply of services through the presence of physical persons (mode 4)
under the GATS.  It allows the entry of persons on business subject to a visa valid for three months
where there is no local expertise.67
(iii) Protection of intellectual property rights
(a) Overview
69. Since it became independent, Niger has taken part in the efforts made by the franc zone to
establish a uniform regime for the protection of intellectual property that would be enforceable in each
country and have common administrative procedures.  These efforts started in 1962 with the creation
of the African and Malagasy Industrial Property Office under the Libreville Agreement, which was
replaced by the Bangui Agreement (1977) establishi ng the African Intellectual Property Organization
(OAPI), whose headquarters are in Yaoundé, Cameroon.68
70. The 1977 Bangui Agreement was revised on 24 February 1999 and Niger ratified the revised
Bangui Agreement on 28 May 2002.  In undertaking th e revision, the member States of the OAPI
wanted "to make its provisions consistent with the demands of international treaties relating to
intellectual property, to which member States are parties, especially the Agreement on Trade-Related
Aspects of Intellectual Property Rights; to streamline the procedure for issuing certificates; to broadenthe base of objects for protection; and to fill up some legal gaps".
69 The terms of protection have been
amended in order to conform to those in the TRIPS Agreement (Table III.4).
71. The revised Agreement and Annexes I to VIII thereto came into force on 28 February 2002.
The Agreement applies as a domestic law in Niger and is automatically enforceable; there is no
domestic legal instrument for its implementation.  The OAPI Administrative Council deferred the
entry into force of Annexes IX and X dealing re spectively with layout designs (topographies) of
integrated circuits, which should be protected under Article 35 of the TRIPS Agreement, and newplant varieties, which should be the subject of patents according to Article 27 of the TRIPS
Agreement.  For the time being, the OAPI does not have the necessary competence to deal with
applications for protection under Annex IX and the majority of its member States do not have the
necessary centres of expertise capable of examining applications that may be made under Annex X.
72. 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.  Its responsibilities also
include implementing the provisions of multilateral conventions to which the member States of the
OAPI are party.  The issue of a certificate by the OAPI automatically gives rise to rights valid in all
member States.
73. As regards multilateral intellectual property protection treaties, since 18 May 1975
70, Niger
has been party to the Convention Establishing th e World Intellectual Property Organization (WIPO),
                                                     
67 Niger has an abundant unskilled labour force but appears to lack qualified managers according to the
United States Department of Commerce. See http://www.ita.doc.gov  [3 January 2003].
68 The other members of the Bangui Agreement (1977) are Benin, Burkina Faso, Cameroon, Central
African Republic, Chad, Congo, Côte d’Ivoire, Equatorial Guinea, Gabon, Guinea, Guinea-Bissau, Mali,Mauritania, Senegal, and Togo ( http://www.wipo.oapi.net ).
69 OAPI, "Information Memo on the Enforcement of the Revised Bangui Agreement". Available at
http://www.wipo.oapi.net [5 January 2003].
70 As regards the two intellectual property protection treaties administered by WIPO that are not yet in
force, Niger has not signed the Geneva Act of The Hague Agreement concerning the International Deposit ofIndustrial Designs (1999), nor the Patent Law Treaty (2000).Niger WT/TPR/S/118
Page 47
signed in Stockholm (1967).  The revised Bangui  Agreement (1999) commits its members to accede
to certain intellectual property protection treaties in force administered by the WIPO (Table AIII.3),
but Niger has not yet acceded to some of these.71
Table III.4
Subjects and terms of protection under the Bangui Agreement (1977) and its revision (1999)
Subject Bangui Agreement (1977 ) Revised Bangui Agreement
(1999)
Patents 10 years, renewable for a maximum of two further periods
of 5 years20 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, renewable for two
further periods of 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 Life of the author + 50 years Life 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 broadcasts n.a. 25 years
Layout designs (topographies) of integratedcircuits
an.a. 10 years
Protection of new plant varietiesan.a. 25 years
aThe regime under the revised Bangui Agreement has not yet come into effect.
n.a. Not applicable.
Source: WTO Secretariat.
(b) Intellectual property rights under the revised Bangui Agreement (1999)
Industrial intellectual property
74. Annex I to the revised Bangui Agreement (1999) concerns patents.  According to Title I,
inventions (products or processes) may be patented providing that they are new, involve an inventivestep and are industrially applicable; there is also provision for patents of addition.  Computer
programs and plant varieties may not, however, be  patented.  The maximum term of protection is
20 years as of the date of filing the application; an extension has therefore been allowed for patents
granted under the previous regime of the 1977 Bangui Agreement.  The principle of national
treatment is also an integral part of Annex I to the revised Bangui Agreement (1999).
75. The revised Bangui Agreement (1999) has amended the provisions on non-voluntary licences
in order to make the conditions more stringent.
72 Applications for non-voluntary licences before the
                                                     
71 The Hague Agreement (1925), as revised, but the procedure is under way, the Lisbon Arrangement
(1958), as revised at Stockholm (1967), the Vienna Agreement (1973), the Budapest Treaty (1977), the Nairobi
Treaty (1981), and the International Convention for the Protection of New Plant Varieties (1961), as revised.
72 A licence must be issued to an applicant at the end of a period of three years following the
application for the patent (four years under the 1977 Ba ngui Agreement) subject to one or more of the following
conditions: where the patented invention is not being worked in a member State; where the industrial working ofWT/TPR/S/118 Trade Policy Review
Page 48
civil courts must, inter alia , be accompanied by evidence of the effort made by the applicant to obtain
a licence agreement on reasonable commercial terms from the patent owner within a reasonable time.
The granting of a non-voluntary licence must be accompanied by "equitable" compensation to the
patent owner.
76. The revised Bangui Agreement (1999) also provides that utility models (Annex II),
trademarks or service marks (Annex III), industria l designs (Annex IV), trade names (Annex V) and
geographical indications (Annex VI) may be protected by the OAPI.  In the same way as patents, such
protection is granted according to a procedure that commences with the filing of an application,
accompanied by the supporting documents, including a receipt for payment of the taxes due to the
OAPI.73 In the case of applicants not resident in member  States of the OAPI, applications may be filed
with the OAPI either through an agent in one of th e member States or following procedures laid down
in the Patent Cooperation Treaty.74
77. In the case of applicants domiciled in one of the member States, applications are filed either
with the National Liaison Body (SNL) for the OAPI, or directly with the OAPI, or through an agent in
one of the member States.  In Niger, the SNL, wh ich is the Industrial Development Directorate in the
Ministry of Trade, states that in 2001 and 2002 four applications for protection of trade names werefiled, four for trademarks, and five for patent protection.
78. After the application filed has been received by the Director General of the OAPI, the latter
initiates the procedure, and registers and examines the application.  Any decision to reject an
application may be the subject of an appeal to  the High Commission of Appeal, whose decision is
irrevocable.  If the patent is granted, the attendant rights remain in effect subject to payment of the
applicable renewal fees.
Literary and artistic property
79. Annex VII to the revised Bangui Agreement (1999) deals with copyright, related rights and
the cultural heritage derived from the creative activities of nationals of the member countries.  There
is an exhaustive list of the subjects of copyright, the main ones being literary and artistic works –
cinema, theatre, audiovisual and pictorial works, sculpture or music.  Computer programs are also
recognized as works, in conformity with Article 10 of the TRIPS Agreement, whereas this was not
previously the case.  The work is protected throughout the life of the author plus 70 years, an increase
of 20 years compared with the 1977 Bangui Agreement.
80. The revised Agreement also recognizes related rights – rights of performers, producers of
phonograms and broadcasting organizations, whereas this was not previously the case.  The term ofprotection for performances is 50 years.
                                                                                                                                                                    
the patented invention does not meet the demand for the protected product on reasonable terms; where the patent
owner refuses to grant a licence on reasonable commercial terms and procedures unless the owner of the patentprovides legitimate reasons for the non-working of the invention.    Under the 1977 Bangui Agreement, alicence had to be issued to an applicant if the industrial working of the invention was prevented or hindered by
the import of the patented product, but this requirement has been eliminated in the revised Bangui Agreement
(1999). Title VI also declares that an ex officio  licence may be issued for the exploitation of a patented invention
that is of vital interest to national defence, public health or the national economy.
73 The OAPI has a guide for applicants on its site ( http://www.wipo.oapi.net ).
74 The list of approved agents is available on the OAPI site ( http://www.wipo.oapi.net ).Niger WT/TPR/S/118
Page 49
81. Regarding copyright and related rights, in 1993 Niger introduced a national regime for the
protection of copyright, related rights and expressions of folklore.75  This grants protection for a work
throughout the life of the author plus 50 years, in accordance with the Bangui Agreement (1977);  a
term of protection of one year is given for performances (not fixed on phonograms), 25 years for radio
broadcasts and 50 years for phonograms.  These provisions are not consistent with those in the revised
Bangui Agreement (1999) so Niger’s authorities intend to amend the national legal regime.  TheNational Copyright Office (BNDA) is responsible for collective administration of rights in Niger.
76
82. The authorities draw attention to certain problems in implementing the national regime for the
protection of copyright, related rights and expressions of folklore, including the following: inadequate
logistics (vehicles, means of communication, no separate premises, no software for distributing
royalties);  lack of resources to promote awareness among users;  problems in distributing royalties(the list of works performed is not always given to the BNDA);  and training needs (filing clerk,
computer expert).
Protection against unfair competition
83. Annex VIII to the revised Bangui Agreement (1999) covers protection against unfair
competition in a more general context than trade names and incorporates in particular the provisions
of section 7 of the TRIPS Agreement on the protection of undisclosed information.  According to
Article 6(4) of Annex VIII, an act of unfair comp etition is the commercial use of commercial data
obtained from tests or other confidential data submitted to a competent authority for the purpose of
obtaining authorization to market pharmaceutical products or agricultural chemical products utilizing
new chemical entities".
(c) Protection of intellectual property rights
84. The revised Bangui Agreement (1999) provides for the protection of the intellectual property
rights established therein, which lies within the competence of national authorities.  The penalties for
infringement have been significantly increased in order to enhance their deterrent effect
(Table III.5).
77 If an offence is repeated, terms of imprisonment ranging from one to six months are
provided.  The penalties may only be imposed by the competent Office of the Public Prosecutor uponlodging of a complaint by the injured party.
85. Patent owners (whether nationals or foreigners ) may, subject to an order by the President of
the Civil Court, have a detailed inventory of the allegedly infringing objects made, with or without
seizure.  Such an order "shall be made on request and on presentation of the patent" (Article 64(2)).
The recognized infringing objects and the tools in tended for their manufacture that have been seized
are either destroyed or handed over to the owner of the patent.
86. Persons entitled to literary or artistic property rights may request the President of the Civil
Court to order certain action to combat piracy.  This consists of prohibiting the committing or
ordering the cessation of the infringement; seizure of the allegedly pirated objects; as well as the
payment of damages to the person entitled.  The amount of the damages is determined in accordancewith the relevant provisions of the national civil code.  The President of the Civil Court may also
order penal sanctions.
                                                     
75 Ordinance No.93-27 of 30 March 1993.
76 Law 95-019 of 8 December 1995.
77 Under the 1977 Ba ngui Agreement, no penalty could be applied if, at the end of a period of five
years from the filing of the application for a patent, the patent had not been worked. This provision has beeneliminated in the revised Bangui Agreement (1999).WT/TPR/S/118 Trade Policy Review
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87. The authorities indicate that the border measures provided in Article 51 of the TRIPS
Agreement concerning the application by a right holder for suspension of release are not included in
the Customs Code (1961).  Book I of the WAEM U Customs Code, however, provides that the
WAEMU Council of Ministers may, by means of a regulation, ban "goods whose import or export is
prohibited for reasons:  of public order, public security, conservation of the environment, protection of
national treasures of artistic, historical or archaeological value, and protection of intellectual,industrial or social property or of consumers".
78
88. Regarding process patents, Article 64(2) of Annex I to the revised Bangui Agreement (1999)
contains the provisions set out under Article 34 of the TRIPS Agreement concerning the burden of
proof in judicial disputes between holders of patents for processes for obtaining products and those
accused of having infringed them.  It states that "… the judicial authorities shall have the authority toorder the defendant to prove that the process used to obtain an identical product is different from the
patented process in one of the following situations:  (a) the product obtained by the process is new;
(b) there is a substantial likelihood that the identical product was made by the process and the owner
of the patent has been unable, through reasonable efforts, to determine the process actually used".
Table III.5
Fines and terms of imprisonment under the Bangui Agreement (1977) and its revision (1999)
Offence Bangui Agreement (1977) Revised Bangui Agreement (1999)
Infringement of patents Fine of CFAF 30,000 to 50,000 and, if the offence is
repeated, a term of imprisonment of 1 to 6 monthsFine of CFAF 1,000,000 to 3,000,000
and, if the offence is repeated, a term of
imprisonment of 1 to 6 months
Infringement of utility models Fine of CFAF 30,000 to 180,000 and, if the offence
is repeated, a term of imprisonment of 1 to 6 monthsFine of CFAF 1,000,000 to 6,000,000
and, if the offence is repeated, a term of
imprisonment of 1 to 6 months
Unlawful exploitation of registered
trademarksFine of CFAF 50,000 to 150,000 and/or a term of
imprisonment of 1 month to 1 yearFine of CFAF 1,000,000 to 3,000,000
and a term of imprisonment of 3 months
to 2 years
Unlawful use of compulsory marks andprohibited signsFine of CFAF 50,000 to 100,000 and/or a term of
imprisonment of 15 days to 6 monthsFine of CFAF 1,000,000 to 2,000,000
and a term of imprisonment of 15 days
to 6 months
Infringement of industrial designs Fine of CFAF 50,000 to 300,000 and, if the offence
is repeated, a term of imprisonment of 1 to 6 monthsFine of CFAF 1,000,000 to 6,000,000
and, if the offence is repeated, a term of
imprisonment of 1 to 6 months
Infringement of rights in trade names Fine of CFAF 50,000 to 300,000 and/or a term of
imprisonment of 3 months to 1 yearFine of CFAF 1,000,000 to 3,000,000
and/or a term of imprisonment of 3
months to 2 years
Infringement of rights in appellations oforiginFine of CFAF 50,000 to 300,000 and/or a term of
imprisonment of 3 months to 1 yearFine of CFAF 1,000,000 to 6,000,000
and/or a term of imprisonment of 3
months to 1 year
Layout-designs (topographies) ofintegrated circuits
an.a. Fine of CFAF 1,000,000 to 6,000,000
and/or a term of imprisonment of up to
6 months
Protection of new plant varietiesan.a. Fine of CFAF 1,000,000 to 3,000,000
and/or a term of imprisonment of 1 to 6
months
a The regime under the revised Bangui Agreement has not yet come into effect.
n.a. Not applicable.
Source: WTO Secretariat.
                                                     
78 Article 33 of the Annex to Regulation No.09/2001/CM/UEMOA.Niger WT/TPR/S/118
Page 51
89. The Niger authorities draw attention to certain problems in protecting intellectual property
rights due to the lack of human and financial resources, and the need to train magistrates and
economic operators, as well as lack of knowledge of the revised Bangui Agreement (1999).
(iv) Competition policy
(a) Principles of the pricing regime
90. Niger recognizes freedom of pricing for sales of goods, whether imported or manufactured
domestically, as well as for services.79 Nevertheless, the price of certain goods or services may be
fixed in an order by the Minister for Trade and the list of goods and services concerned is determined
in a decree.  The key prices controlled in this way are those for hydrocarbons (together with the
margins for importers and distributors)80, medical services and pharmaceuticals; the price of water is
fixed in an agreement between the State and the privatized enterprise.  The price of electricity is fixedin a decree, pursuant to Article 10 of the Elec tricity Code; the national power company, NIGELEC, is
included in the privatization programme and this might change the way in which prices are fixed.
(b) Anti-competitive practices
91. Since the beginning of 2003, policy on competition in the domestic market has been governed
by WAEMU regulations, administered by the WAEMU’s Consultative Committee on Competition.
81
When this Committee starts to function, it will be assisted by the national competition commissions,
which will only have responsibilities at the investigation stage.  The authorities of Niger indicate that
previously there was no national regime on anti-competitive practices and, consequently, no
administrative structure such as a national competition commission.  The authorities intend to set up a
National Competition and Consumption Council in or der to assist the implementation of the WAEMU
regulations as part of the formulation of a draft law on consumer protection.
92. The following anti-competitive practices are prohibited within the WAEMU: any agreement
between enterprises, decisions on association by enterprises or concerted practices among enterprises
for the purpose or having the effect of restricting or distorting competition within the Union, as well
as the abuse of a dominant position.  The latter prohibition also covers concertation among enterprises
(for example, the merger of two or more previously independent enterprises) which creates or
reinforces a dominant position.  The WAEMU Competition Commission may, however, declare theseprovisions inapplicable if the anti-competitive practice helps to improve production or distribution of
products or promote technical or economic progress.  Conditions may be imposed on the enterprises
concerned in order to meet those objectives.  These provisions also apply to State enterprises and
enterprises to which the member States of the WAEMU grant special or exclusive rights.
93. In order to obtain exemption from the relevant provisions or a negative attestation, the
WAEMU Competition Commission must be notified of any agreement among enterprises, decisions
on association by enterprises or concerted practices among enterprises.  In the near future, the
Commission intends to define exemptions by category in respect of specialization agreements,
research and development agreements and transfer of technology agreements.
                                                     
79 Article 2 of Ordinance No. 92-025 of 17 July 1992.
80 Niger revised the method of fixing prices for hydrocarbons in 2001 and 2002 as part of its structural
adjustment programme approved by the IMF and the World Bank in order to make it more flexible and lessen itssubsidy component. See
81 Regulation No. 2/2002/CM/UEMOA on anti-competitive practices within the WAEMU and relevant
procedures, established by Regulation No. 3/2002/CM/UEMOA.WT/TPR/S/118 Trade Policy Review
Page 52
94. The Commission may act ex officio  or at the request of an interested party for the purpose of
suppressing anti-competitive practices.  It may order the operators concerned to terminate the anti-
competitive practices within a specified period or impose special conditions on them for engaging in
their activities, levy fines on the enterprises concerned, or refer cases to the WAEMU Court of Justice
with a view to bringing criminal proceedings.
(v) Subsidies and other forms of production aid
95. Niger has not notified the WTO of its various subsidy programmes, but according to the
authorities it intends to do so.  According to the information available to the WTO Secretariat, these
programmes concern in particular the incentives under the Investment Code (section (4)(ii)), the
sectoral regimes (mining, petroleum, telecommunications), and the agreement between the State and
the company COMINAK, which exploits uranium.
96. Various pressures are being exerted within the WAEMU to reduce subsidies and production
aid.   As part of the harmonization of the legisl ation of member States of the WAEMU on taxation of
petroleum products, the member States must elimin ate direct subsidies for petroleum products within
five years as from 2003.82  This prohibition does not extend, however, to direct subsidies to
enterprises which "do not distort competition".83 It should also be noted that, since 1997, the
WAEMU has been preparing a "WAEMU Investment Char ter", but this is still pending.  This project
would reduce competition among countries by granting various benefits to attract foreign investors,
whose economic advantages are recognized as being minimal.84
97. Since early 2003, the policy on State aid within the WAEMU has been governed by WAEMU
regulations.  These will be administered by the WAEMU Consultative Committee on Competition
when it starts to function;  the Committee will al so decide on matters relating to anti-competitive
practices (section 4(iv)).85  These regulations have not yet come into effect in Niger.
98. "State aid" is defined as any measure which "(i) generates a direct or indirect cost or a
reduction in revenue for the State, its components or any public or private body set up or designated
by the State for the purpose of administering the aid; and (ii) thereby confers an advantage on certain
enterprises or certain production activities".86  The only aid prohibited is "State aid liable to distort
competition by favouring certain enterprises or certain production activities".
99. A State aid programme is in principle only prohibited after it has been examined by the
WAEMU Consultative Committee on Competition.  Some State aid programmes are automatically
prohibited, however, while others are allowed (Table II I.6).  Member States must notify any new State
aid programme to the Consultative Committee in order to allow it to be examined; the Committee
may also examine a programme ex officio  on the basis of information received from various sources.
If the examination leads to a finding that the State aid programme is illegal, the prohibited programme
must be abolished because no countervailing measures are provided within the WAEMU.
                                                     
82 Directive No. 6/2001/CM/UEMOA.
83 Article 12 of Directive No. 6/2001/CM/UEMOA.
84 IMF (2001b).
85 Regulation No. 4/2002/CM/UEMOA.
86 Article 1 of Regulation No. 4/2002/CM/UEMOA. See also Article 1 of the WTO Agreement on
Subsidies and Countervailing Measures.Niger WT/TPR/S/118
Page 53
Table III.6
Categories of State aid programmes under WAEMU regulations
Status Regulation No. 4/2002/CM/UEMOA
Inconsistent with the
common market without
the need for an
examination- Subject to the performance of exports to other member States;
- Subject to the use of domestic products rather than products imported from other member States.
Consistent with the
common market without
the need for an
examination- Social programmes directed at individual consumers provided that they are granted without discrimination
as to the origin of the products;
- Intended to remedy damage caused by natural disasters or other extraordinary events;
- Intended to promote the carrying out of a major project of community interest or to remedy a serious
upheaval in the economy of a member State;
- Research activities conducted by enterprises or higher education or research establishments that have
contracts with enterprises if the aid covers a maximum of 75 per cent of the cost of industrial research or
50 per cent of the cost of pre-competitive development activities;
- Intended to promote the adaptation of existing installations to new environmental rules imposed by the
legislation and/or regulations which imply greater constraints on enterprises and a heavier financial
burden provided that the aid: (i) is of a temporary nature and is not repeated; and (ii) is restricted to 20 percent of the cost of adaptation; or
- Intended to promote culture and conservation of the heritage when it does not restrict competition in a
significant part of the common market.
Source: WTO Secretariat based on Regulation No. 4/2002/CM/UEMOA.
(vi) Government procurement
100. The rules on government procurement on behalf of the State, local authorities and public,
industrial and commercial establishments, State-ow ned companies and semi-public companies are the
subject of the Government Procurement Code, revised in 2002.87  The Code is administered by the
Central Procurement Commission (CCM).  Niger is not party to the WTO Plurilateral Agreement onGovernment Procurement, but could become an observer.
101. Any expenditure exceeding CFAF 5 million must be the subject of a procurement contract.
There are four types of tender: national tenders, limited to national companies;  international tenders,
which are usually required by donors;  selective tenders, based on a list of preselected enterprises for
contracts concerning supplies and services not exceeding CFAF 15 million or contracts for works notexceeding CFAF 40 million;  mutual agreement without a competition.
102. Basic information on a contract – the contracting authority, the subject of the contract, the
terms of eligibility, dates, place where the specifications are available, conditions of the competition,
etc. – must be published in the Journal Officiel  and the Niger authorities indicate that it is also
published on the Internet.  The contract is awarde d to the bidder whose bid has been recognized as
conforming to the tender specifications and is deemed to be the lowest of those technically valid.  It
should be noted, however, that government procurement contracts financed by the National Treasuryallow preference to be given to domestic enterprises or enterprises established in Niger.   Thus, a
reduction is applied to the prices proposed by "domestic enterprises and industries" when assessing
their bids in order to estimate the cost of supplies, services or works, and the amount varies from 2 to
15 per cent.
                                                     
87 The former Code was established under Ordinance No. 85-32 of 14 November 1985, and
Implementing Decree No. 89-117/PCMS/PM of 27 April 1989. The new Code was established under OrdinanceNo. 2002-7 of 18 September 2002 and ratified by the National Assembly on 16 October 2002. Theimplementing texts are being prepared.