NOTIFICATION UNDER ARTICLE 22
OF THE AGREEMENT ON
IMPLEMENTATION OF ARTICLE VII OF THE GENERAL
AGREEMENT ON TARIFFS AND TRADE 1994
REPLIES FROM NIGER TO THE
QUESTIONS POSED BY THE UNITED STATES
IN THE DOCUMENT G/VAL/W/358
Niger
The following
communication, dated 25 June 2021, is being circulated at the request of the
delegation of Niger.
_______________
Question No. 1
Please explain how Article 19 fully implements
the provisions of the Customs Valuation Agreement. Does the reference to the
Agreement in Article 19 of the Code directly incorporate all of the Agreement's
provisions into domestic law? Does it incorporate the Interpretive Notes in
Annex I of the Agreement?
Reply to
question No. 1
Article
19.2 of the National Customs Code provides concrete answers to this question.
As a member of the West African Economic and Monetary Union (WAEMU), Niger
fully implements Regulation No. 05/99/CM/UEMOA of 6 August 1999 on customs
value. Moreover, Article 19 of the National Customs Code is based on the
provisions of the Agreement on Customs Valuation. It reflects the full transposition
of those provisions into national legislation. The reference to the Agreement
in that legislation also includes the interpretative notes under Annex I.
Question No. 2
Would Niger please also notify Community
Regulations and subsequent texts and Decisions of the Director General of
Customs that are relevant to the implementation of the Customs Valuation
Agreement?
Reply to
question No. 2
Niger is
certainly willing to notify the WTO of Community Regulations and subsequent
texts and Decisions of the Director General of Customs that are relevant to the
application of the transaction value.
Question No. 3
As a Member of the West African Economic and
Monetary Union or UEMOA, does Niger apply RÈGLEMENT N° 05/99/CM/UEMOA PORTANT
VALEUR EN DOUANE DES MARCHANDISES and ANNEXE AU RÈGLEMENT N° 05/99/CM/UEMOA DU
6 AOÛT 1999? If so, where is this UEMOA regulation incorporated into Niger's
law?
Reply
to question No. 3
As a
member of the West African Economic and Monetary Union (WAEMU), Niger applies
Regulation No. 05/99/CM/UEMOA of 6 August 1999 on customs valuation and its
annex.
This
Regulation is implemented through national texts, including Circular No.
00048/DGD/DRRI of 30 June 2017 of the Director General of Customs.
The two
aforementioned texts, namely Regulation No. 05/99/CM/UEMOA of 6 August 1999
and Circular No. 00048/DGD/DRRI of 30 June 2017, could be notified to the
WTO as supplementary instruments of ratification of the Agreement on Customs
Valuation.
Enclosures (pdf)[1]
- Règlement
No. 05/99/CM/UEMOA portant valeur en douane des marchandises (Regulation
No. 05/99/CM/UEMOA
on customs valuation)
- Circulaire No.
00048/DGD/DRRI du 30 juin 2017 (Circular No. 00048/DGD/DRRI dated 30 June
2017)
pp. 4-18
Offset (pdf file attached)