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.

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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)