RESTRICTEDWORLD TRADE
ORGANIZATIONG/VAL/W/45/Add.1
5 November 1999
(99-4781)
Committee on Customs Valuation Original:  French
COMMUNICATION FROM SENEGAL CO NCERNING ANNEX III,  PARAGRAPH 1
OF THE AGREEMENT ON IMPLEMENTATION OF  ARTICLE VII OF
THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994
Addendum
The following communication, dated 4 November 1999, was received from the Permanent
Mission of Senegal.
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This document follows on Note Verbale No. 00480/MPSG of 2 November 1999 (circulated as
document G/VAL/W/45) in which the Permanent Mission of Senegal requested the inclusion of an
item on the above matter in the agenda of the next meeting of the Committee on Customs Valuation,scheduled for 12 November 1999.G/VAL/W/45/Add.1
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I. REQUEST
The Government of Senegal requests Members to accord it a delay in the implementation of
the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade of
1994 (WTO Agreement on Customs Valuation) from 1 January 2000 to 1 January 2005.
This additional period is being requested in order to:
1. Complete the relevant legislation and the putting in place of the appropriate
administrative mechanisms and procedures;
2. train human resources in the customs administration, which is one of the most
decentralized administrative structures in our country;
3. do the utmost to facilitate the implementation of the programme to reorganize the
customs administration and modernize its equipment so that it will be better able to
meet the challenges of the third millennium;
4. inform and train the business community in order to pave the way for a harmonious
transition from a system of administrative control of value to one of accountability of
the players.
The exceptional circumstances that justify this request for an extension are discussed
hereunder:
II. DESCRIPTION OF THE MEASURES FOR WHICH THE EXTENSION IS BEING
REQUESTED
The Government of Senegal ratified the Marrakesh Agreements on 31 December 1994.
In so doing, however, it had mentioned the possibility of delaying the application of the
provisions of the Agreement on Customs Valuation for a period of five years, in particular, in virtue
of Article 20 concerning special and differential treatment for developing countries.
That period should end on 1 January 2000, when Senegal would be implementing the
Agreement, even though most of its partners in  the West African Economic and Monetary Union
(WAEMU) had chosen other time-frames.
This notwithstanding, and in spite of some difficulties in taking maximum advantage of the
few offers of technical assistance, serious efforts have been made, especially with regard to the
professionalization of customs staff and the automation of customs procedures.
In addition to the considerable advances made in these spheres, the reforms undertaken have
brought about substantial changes to the tariff policy used up to then.
Indeed, with the coming of the Customs Union that is being set up in collaboration with the
seven other WAEMU member States, the tariff structure has been considerably simplified and the
levels of duties drastically reduced.
Without at this stage prejudging the overall impact on our economy of these new advances in
terms of trade opening and regional integration, in the light of the tariff environment prevailinghitherto, it seemed essential for Senegal to take specific measures to ensure the harmonious
implementation of the Agreement on Customs Valuation.G/VAL/W/45/Add.1
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It has therefore proved necessary to delay th e implementation of the Agreement for at least
another five years.
The extension would enable Senegal to postpone implementation of the import valuation
system envisaged in the above-mentioned Agreement until the time requested (2005).  The extensionwould be used in order to:
(i) Press ahead with the training programmes for staff from the customs departments, the
trade administrations and for all the parties involved in international trade, started on
18 October 1999 with the assistance of the World Customs Organization;
(ii) complete the review of the provisions of Article 15 of the Customs Code so as to
incorporate the new rules envisaged under the Customs Valuation Agreement;
(iii) continue to draw on the experience of France and Morocco, two member countries
that have already agreed to receive officers from the customs administration who are
involved in the reform process;
(iv) carry out the necessary simulations so as to determine the relevant sample of tariff
lines to which the provisions of the WTO Agreement on Customs Valuation would be
best applied in a test phase, prior to general application;
(v) ensure that the system will have no harmful repercussions on public finances;
(vi) increase guarantees of the quality of imports, pending the adoption and
implementation of a system of conformity certification for goods;
(vii) minimize the deleterious impact of imports at artificially low prices on the production
system, pending the completion, in collaboration with the Secretariat, of the ongoing
process of aligning our trade defence mechanism with WTO rules and disciplines.
III. SPECIFIC OBJECTIVES THAT CAN BE GAUGED AT THE END OF THE
PROCESS
Properly implementing the valuation system in  harmony with the reforms arising from the
creation of a customs union within the WAEMU.
In addition, and more fundamentally, it is necessary to ensure the protection of our fiscal
interests and public finances so as to consolidate the significant gains made in this sphere, thanks tothe implementation of the economic reform programme started with the help of our development
partners.
IV. ADDITIONAL REASONS UNDERLYING THE REQUEST FOR AN EXTENSION
It is a fact that customs valuation is no easy matter.  On the contrary, it is delicate and
complex and calls for customs services with efficient infrastructure and human resources well trained
in the management of all the technicalities of the proper administration of the Agreement.
We therefore believe that the requested extension is justified in the light of the need to
complete the full implementation of measures conducive to adopting a new valuation system and
guaranteeing the success of the reforms that should lead to its proper implementation.G/VAL/W/45/Add.1
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V. CONCLUSION
Bearing in mind the process of alignment with the rules of the Agreement on Customs
Valuation now under way in our country as well as in all seven other member States of the WAEMU,
the Government of Senegal requests WTO Members to be good enough to approve its request for anextension.
Should this request be granted, Senegal and its other partners would be in a better position
properly to complete their gradual progressive in tegration into international trade and in the
multilateral trading system.
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