RESTRICTEDWORLD TRADE
ORGANIZATIONWT/TPR/G/103
14 August 2002
(02-4344)
Trade Policy Review Body Original:  French
TRADE POLICY REVIEW
MAURITANIA
Report by the Government
Pursuant to the Agreement Establishing the Trade Policy Review Mechanism
(Annex 3 of the Marrakesh Agreement Establishing the World Trade
Organization), the policy statement by the Government of Mauritania is attached.
Note: This report is subject to restricted circulation and press embargo until the end of the meeting
of the Trade Policy Review Body on Mauritania.Mauritania WT/TPR/G/103
Page 3
CONTENTS
Page
I. BACKGROUND 5
II. LEGAL AND INSTITUTIONAL FRAMEWORK FOR BUSINESS 6III. THE ECONOMIC LIBERALIZATION PROCESS 6
IV. SECTORAL REFORMS 7
(1)
BANKING 7
(2) I NSURANCE 7
(3) F OREIGN EXCHANGE 7
(4) FISCAL AND TARIFF REFORMS 8
(i) Fiscal reform 8
(ii) Tariff reform 10
(5) FISHERIES 10
(6) AGRICULTURE AND LIVESTOCK BREEDING 11
(7) MINING 11
(8) ENERGY 12
(9) TRANSPORT 12
(10) TOURISM 13
(11) T ELECOMMUNICATIONS AND NEW INFORMATION AND COMMUNICATIONS
TECHNOLOGIES (NTIC) 13
V. MAURITANIA AND BILATERAL TRADE AGREEMENTS 13VI. MAURITANIA AND THE WTO AGREEMENTS 14
(1) Implementation 14
(2) Services 14
(3) Agriculture 14
(4) Intellectual Property Rights 14(5) Sanitary and Phytosanitary Measures and Technical Barriers to Trade 15
(6) Special and Differential Treatment 15
(7) Integrated Framework for Technical Assistance 15Mauritania WT/TPR/G/103
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I. BACKGROUND
1. Mauritania has an estimated population of 2.6 million and covers an area of 1,030,000 km2.  It
is bordered to the north by the former Western Sahara and Algeria, to the east by Mali, to the south by
Mali and Senegal, and to the west by the Atlantic Ocean.
2. For a little over a decade, with the support of its development partners, the Mauritanian
Government has carried out a series of ambitious reforms covering all aspects of the country'spolitical, economic and social life.
3. The decentralization process initiated in 1986 led to the establishment of 208 communes.
Multiparty democracy was introduced in 1991, with the adoption of a Constitution guaranteeing
fundamental freedoms and the separation of the Executive, Legislative and Judicial powers.
4. The successive economic reform programmes begun in 1985 have stabilized the finances of
the State and those of State-owned enterprises, re inforced the macroeconomic framework, liberalized
markets and prices, improved the legal and judicial environment for business, fostered development of
the private sector, improved infrastructure, and refocused the role of the State on its core functions of
regulation, resource allocation and development of basic social services.
5. In December 2000, the Government finalized a poverty reduction strategy, approved in 2001
by all Mauritania's development partners, and the World Bank and the International Monetary Fund in
particular.  This strategy is geared towards the following three objectives:
- To accelerate growth (with a target rate of 7 per cent);
- to anchor such growth in poverty-stricken areas by favouring a participatory
approach;
- to implement programmes aimed at the country's poorest and develop human
resources, with a focus on education, health and access to other essential services.
6. To achieve these objectives, the Government is pursuing a policy essentially directed at
stabilizing the macroeconomic environment, while seeking greater efficiency in public expenditure,
giving impetus to the domestic private sector, implementing measures conducive to foreign private
investment, and increasing the competitiveness of the economy, with an emphasis on export-oriented
sectors.
7. The Government has also entered a new stage in rationalization of public administration with
the implementation of a multi-year public expenditure programme.
8. This programme, aimed at enhancing the efficiency and overall coherence of resource
allocation, was applied to the health and education sectors in 2001.  The medium-term spending
frameworks (CDMT) for rural and urban development and the transport infrastructure will beintroduced under the 2003 Finance Law.
9. Full computerization of the public expenditure chain, the decentralization of credit and a
higher level of devolvement are also planned in order to increase performance and effectiveness in the
allocation of public resources.WT/TPR/G/103 Trade Policy Review
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II. LEGAL AND INSTITUTIONAL FRAMEWORK FOR BUSINESS
10. In order to enhance the business environment and attract foreign direct investment, the
Government has launched a reform of the legal and judicial system.
11. The legal and judicial framework for business has been restructured and harmonized through
the revision or adoption of new regulatory instruments on business law, such as the Commercial
Code, the Code of Obligations and Contracts, the Arbitration Code, the Code of Civil, Commercial
and Administrative Procedure, the Investment Code, etc.
12. Adopted in 2000, the Arbitration Code defines the various forms of arbitration, lays down
transparent procedures that establish the primacy of law and respect for the will of the parties, and
specifies the modalities for the enforcement of arbitral awards and the channels for appeal.
13. The Government Procurement Code has just been amended in order to adjust its provisions to
current economic trends and promote the development of business by simplifying procedures.
14. A new Investment Code was adopted in January 2002.  The priorities set by the Code are to
encourage, and provide a more secure environment for, domestic and foreign private investment and
to facilitate administrative procedures for the approval of investment projects.
15. The tax burden has been substantially eased under the 2002 Finance Law in order to take
account of the country's investment needs and of the special "Free Points" scheme defined in the
Code.
16. Mauritania is bound by investment protection agreements with several countries;  a number
were signed in Brussels last year within the framework of the Third United Nations Conference on the
Least Developed Countries (LDCs).
17. Mauritania's accession to the United Nations Convention on the Recognition and Enforcement
of Foreign Arbitral Awards bears witness to the country's determination further to upgrade the legaland institutional framework for business and to promote investment in a secure environment.
III. THE ECONOMIC LIBERALIZATION PROCESS
18. In order to consolidate the foundations of a successful, competitive market economy, the
Government has taken a number of steps to extend the liberalization of economic activities, to
strengthen dialogue and partnership with the private sector through concerted economic managementand to create a competitive environment in a number of sectors.
19. The State has accordingly reduced its involvement in trade-related sectors of the economy,
such as telecommunications, electricity and transport, in favour of the private sector.
20. The fiscal and customs regimes have been eased and simplified, foreign trade has been
liberalized (abolition of import-export permits), all price controls have been abolished, and the scopeof competition has been extended.
21. A regulatory authority was established in 1999.  Its main responsibility is to guarantee the
conditions for fair and transparent competition.Mauritania WT/TPR/G/103
Page 7
22. In addition, a series of reforms in the macroeconomic (i.e. pertaining to budgetary, tax,
monetary and foreign exchange matters) and sectoral (insurance, telecommunications, transport,
mining, etc.) spheres has been carried out over the past few years.
23. These reforms have succeeded in restoring the overall macroeconomic and financial balances,
maintaining a sustainable level of growth, curbing inflation and reducing the incidence of poverty.
Table I
Macroeconomic framework
2000 2001 2002 2003 2004
Growth rate of GDP 5 4.6 5.1 5.5 6.1
Inflation rate 3.3 4.7 4 3.8 3.5
Exports as a percentage of GDP 40.7 40.0 37.8 37.8 37.8
Imports as a percentage of GDP 52.5 52.6 56.4 57.1 58.1
Incidence of poverty 46.5
GDP in billions of UM 223.7 245.6 267.3 292.7 321.4
IV. SECTORAL REFORMS
(1) BANKING
24. Restructuring of the banking sector has improved the soundness of the banks (recovery of bad
debt, recapitalization prior to privatization) and has resulted in the State's total withdrawal from this
sector.
25. Law No. 95-011 of 17 July 1995 on banking regulations has brought the provisions governing
the operation of banks into line with current trends in the developed countries, particularly in terms of
risk and solvency ratios.  The Law's absence of discrimination regarding the nationality of investors
will help promote openness and competitiveness in the banking sector.
(2) INSURANCE
26. Law No. 93-040 of 20 July 1993 establishing the Insurance Code defines the conditions for
liberalizing the insurance sector and has led to the establishment of several private insurance
companies.  In 1996, Mauritania joined the Multilateral Investment Guarantee Agency (MIGA),
which insures foreign direct investment against political risks.
(3) FOREIGN EXCHANGE
27. Circular No. 51 GR 95 of 27 December 1995 regulating the organization of foreign exchange
bureaux provides for the privatization of the exchange sector.  A number of non-bank private
exchange bureaux have been authorized to operate, and the authorities have unified the interbank and
exchange bureaux market rates.  The official rate is established daily at a unified market fixing
session.
28. Mauritanian banks may use foreign currency accounts with foreign banks for the financing of
import operations, and exporters are allowed to open foreign currency accounts in their own names.
Mauritanian residents are also authorized to maintain foreign exchange deposits remunerated atmarket rates.WT/TPR/G/103 Trade Policy Review
Page 8
(4) FISCAL AND TARIFF REFORMS
29. A far-reaching effort to harmonize, consolidate, simplify and improve the effectiveness of
fiscal and tariff policies has been made under an enhanced programme of reforms covering the period
1999-2002.
30. This has led to the implementation of a series of measures that have eased the fiscal burden
(by reducing rates), simplified the taxation system (by grouping taxes) and eliminated distortions (byabolishing exemptions and incorporating tax incentives for certain operations into the ordinary fiscal
regime).
31. The objective of this programme is to promote the development of production sectors and the
emergence of a favourable business climate conducive to investment, and hence to give the private
sector a more prominent role while guaranteeing foreign investors the remittance of their dividendsand earnings on investments.
(i) Fiscal reform
32. Major reforms covering indirect as well as direct taxation have been undertaken in recent
years.
(a) Reform of indirect taxation33. The most significant reform has been the introduction of value added tax (VAT) in lieu of the
turnover tax (TCA), on account of the latter's complexity and its "tax on tax" effects.
34. The introduction of VAT is a major step forward in the reorganization of the fiscal regime
and its adjustment to the performance requirements set for the administration of public finances.  The
measure proved difficult to apply in the early stages, however, because of an economic environment
dominated by the informal sector, which was unaccustomed to applying accountancy practices.
35. The following steps have been taken to improve VAT management and increase revenue:
- A unit has been set up mainly for the purpose of auditing VAT statements;
- responsibility for VAT collection has been taken over by the Directorate-General of
Taxation (DGI);
- a single VAT rate has been introduced in order to simplify tax returns and increase
the efficiency of the administration;
- a tax credit system has been adopted for government procurement, putting an end to
most of the exemptions that benefited State-owned enterprises and projects based on
foreign financing.
36. To ensure the effectiveness of these reforms, with support from its development partners, the
Government has begun implementing a plan of action to strengthen and modernize tax administrationservices.Mauritania WT/TPR/G/103
Page 9
(b) Reform of direct taxation
37. The direct taxation system is gradually being restructured and measures have been taken to
make it clearer, more accessible and more attractive to investors.
38. The objective is to reduce the tax burden, to stimulate the private sector (by adjusting taxation
to the specific circumstances of each enterprise), and to ensure equitable spreading of the burden by
broadening the tax base.  Another aim is to simplif y personal and corporate direct taxation (the long-
term goal being to merge all forms of income tax into one, single-rate tax).
39. Steps taken to that end in recent years include the introduction, in 2000, of the optional
declining balance method (designed to help investing enterprises re-establish their cash-flow position
and reduce their taxes), the gradual lowering of the rate of the industrial and commercial profits tax
(BIC), and the relaxing and simplification of penalties.
40. The following measures, adopted under the 2002 Finance Law, are designed further to lighten
the tax burden on enterprises:
- A substantial lowering of the BIC rate from 35 to 25 per cent, which points to the
Government’s determination to speed up the provision of tax relief in the business
sector (this might also encourage enterprises in the informal sector to come forward);
- one hundred per cent deductibility of the minimum flat-rate tax (IMF), which no
longer constitutes a tax but an initial BIC payment;
- extension to four years of the time-limit allowed loss-making enterprises for carrying
over their deficits, in order to boost business activity.
41. It should be noted that a study will be conducted with a view to simplifying the tax rate
structure for wages and salaries.
42. At the Government's request, the Foreign Inve stment Advisory Service (World Bank Group)
has carried out a study on barriers to trade and investment in the light of Mauritania’s specific
economic and fiscal circumstances.  Some of the study's recommendations are already being
implemented, while others will be examined more closely.
43. The number of rates in the tax scale applicable to small-scale operators whose turnover is
under the threshold of property tax liability has been reduced from 13 to five in order to facilitate thetaxation process and make it more transparent.
44. The personal tax regime has also been simplified through the reduction, in 2001, of the
number of rates in the general income tax scale from 11 to five.  This tax does not apply to salaries.
The abatement for building maintenance and rehabilitation has also been reduced from 30 to 20 per
cent.
45. A process aimed at modernizing and increasing the efficiency of tax administration has also
begun with the adoption of several texts amending the General Tax Code;  the creation, under the
Directorate-General of Taxation, of a directorate specifically dealing with large enterprises;  the
upgrading of equipment, the drawing up of tax inspection and collection guides;  and the conduct of
preliminary studies with a view to implementing the computerized tax and related duties managementsystem ( Système de gestion des taxes et assimilées - SYGTAS).WT/TPR/G/103 Trade Policy Review
Page 10
(ii) Tariff reform
46. A programme to reorganize and upgrade customs administration has been in progress for
several years, with a view to improving performance and facilitating regional and sub-regional
economic integration.
47. The main focus of this programme is on countrywide implementation of the ASYCUDA
automated customs data entry system.  The core activities are identified and defined according to their
urgency and/or priority under the Government's economic reform programme.
48. The key objectives of the tariff (import duties) reform– gradually implemented over the
period 1997-1999 – were to reduce the tariff burden;  to simplify the tariff structure by making it more
coherent and transparent;  to complement and complete the domestic tax reform and the provisions ofthe Investment Code (elimination of exemptions on raw materials and establishment of a low rate of
tax on inputs and equipment), and to ensure effective enforcement.
49. The tariff reform has helped to diminish the cost of imports;  to reduce obstacles to the
development of economic activities related to international trade;  to open up the market;  and to
prepare industrial operators for keener international competition.
50. It has also led to the lowering of protection and a simplification of the duty regime by
increasing its effectiveness and performance.
51. Pursuant to the guidelines of the World Customs Organization (WCO) and in consultation
with the World Trade Organization (WTO), action has been taken to consolidate the procedures
established by the Directorate-General of Customs and to strengthen the services responsible for the
collection of duties and land and maritime surveillance.
52. The customs authority is also in charge of implementing the Agreement on Customs
Valuation, which entered into force for Maurit ania in May 2002.  In order to implement this
Agreement, it will be necessary to reorganize and modernize customs services, to train personnel and
to make users aware of the applicable rules – all of which will require additional funds.
(5) 
FISHERIES
53. In 1987, the Government adopted a general policy declaration (DPG) on the fisheries sector.
A Maritime Fisheries Code was adopted in 1988 and general implementing regulations were approved
in July 1989.
54. The general policy declaration focused on strengthening controls by setting up a Fisheries and
Marine Control Surveillance Commission (DSPCM), promoting the development of small-scale
fishing, support for vocational training and rehabilitating port infrastructure (by upgrading theautonomous port at Nouadhibou and initiating a study for a fisheries wharf project in Nouakchott).
55. In 1994, the export monopoly given to the Mauritanian Fish Marketing Company (SMCP)
was abolished and the company's equity was opened up to the private sector.
56. A new Fisheries Code and a decree containing the general regulations for its implementation
were adopted in 2000.  This new legislation defines the rules applicable to fishing in Mauritanianwaters.Mauritania WT/TPR/G/103
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57. This Code generally maintains the guiding principles laid down in previous texts (1988
Maritime Fisheries Code) and is intended to improve integration of the fisheries sector in the domestic
economy by increasing the sector's value added.
58. It gives priority to three areas of action:
- Promoting controlled development of commercial fishing that ensures the
sustainability and ecological balance of fisheries potential by protecting anddeveloping resources and fostering research;
- promoting the expansion of the small-scale fisheries sector;- supporting the modernization of the Mauritanian fleet by purchasing vessels adapted
to coastal fishing and developing exports of processed products.
59. The Government also decided to establish a Centre for the Promotion of Fisheries Products
(CPPPM).  Its task is to promote exports and the quality of fisheries products while at the same time
boosting access to foreign markets.
(6) 
AGRICULTURE AND LIVESTOCK BREEDING
60. The rural sector is one of the pillars of the domestic economy.  Agricultural production
(agriculture plus livestock breeding) accounted for 17 per cent of the gross domestic product in 2001.
61. A national rural development strategy for the period 2002-2015 has been adopted.  Its aim is
to stimulate growth in order to ensure Mauritania's  food security, guarantee fair access to the sector's
resources, increase supply and the availability of the goods and public services needed for the sector's
sustainable development and build the capacity to manage an integrated sector.
62. In order to promote the production of high-quality competitive products, the Government has
taken measures to open up the sector to competition, eliminating all forms of protection and reducing
the fiscal burden (a maximum of 23 per cent of cumulative customs duties, including the statistical
fees and VAT of 5 per cent applied equally to imported and local rice).
(7) MINING
63. The mining sector is vital to Mauritania's economy and has always had priority in State
investment programmes because Mauritania's subsoil contains abundant quantities of high-quality
mineral ores.
64. The major strategic guidelines for this sector were defined in the declaration on mining policy
adopted in March 1997.
65. The document identified three strategic axes to make this sector more attractive:
- Re-affirmation of the role of the private sector;
- prospection of new resources, in particular mineral ore of high commercial value;
- diversification of mining products, partners, outlets and production methods.WT/TPR/G/103 Trade Policy Review
Page 12
66. The new Mining Code was enacted in 1999 and provides an attractive legal and fiscal
framework for private investors.
67. The main features of the Code are simplified procedures for conferring mining titles, total
exemption from duties and taxes on all products during the prospection phase and for the first five (5)
years of exploitation, as well as a stable fiscal regime and low royalties.
68. In addition to these benefits, there is a modern geodesic network covering the whole of
Mauritania and recognized know-how and expertise at the National Industrial and Mining Company
(SNIM) and the Mauritanian Geological Survey Office (OMRG), which are additional advantages.
(8) ENERGY
69. In order to lower the cost of production factors and thus promote trade, the Government has
taken important measures in the energy sector, mainly with the aim of encouraging greater privatesector involvement in the management and financing of the infrastructure.
70. The National Electricity Company is currently being privatized and the Organization for the
Development of the Senegal River (OMVS) will shortly connect Nouakchott to the electric power
station at Manantali, which will provide electric power at lower cost.
71. In the petroleum sector, Order No. 88.150 of 13 November 1988 lays down the principle of
sharing production between the Mauritanian State and the operator.  The Law allows certain benefits
to be given to investors depending on the size of the project or its public interest and according to the
terms of agreements.
72. A number of petroleum companies, for example, have signed agreements with the
Government on prospection for hydrocarbons and sharing production during the exploitation phase.
(9) 
TRANSPORT
73. In the transport sector, the aim of the development strategy is to promote the expansion of a
high-quality service, lower the cost of factors and distribute transport services throughout the country
in response to the needs of the economy.
74. Under the master plan for the transport sector, the rehabilitation, maintenance and expansion
of the current network are the subject of special at tention.  The plan aims to achieve a rational and
balanced coverage of the country.  The medium-term budget (2002-2005) for transport infrastructureincludes the building of a number of roads in order to create favourable conditions for trade by
facilitating safe and less costly transport of passengers and goods.
75. The airports subsector has received substantial investment that has enabled runways to be
extended and improved, the building of terminals in certain secondary airports and heightened
security.
76. There are also a number of important short-term projects in this subsector, including the
building of airports, the installation of maintenance and air navigation systems and of beacons and fire
fighting equipment.
77. The objectives set in the ports subsector are to promote the development of trade and exports
by building the infrastructure that is essential fo r inshore fishing and by optimizing the tariffication
system.Mauritania WT/TPR/G/103
Page 13
78. Lastly, as an adjunct to the development of this sector, the Government intends to review the
legal framework and the tariff policy for transport.
(10) TOURISM
79. The tourism sector has long been neglected in national strategies, despite the existence of
considerable potential.
80. For the last few years, however, the Government has paid particular attention to this sector.
The Sectoral Policy Declaration adopted in 1994 laid down the basis for a policy to develop high-
quality tourism and to make up the ground lost in this sector.
81. Law No. 96-023 of 7 July 1996 lays down the principles for the organization and regulation
of the tourism sector.  It is complemented by decrees on guides, standards for the classification of
tourism facilities and approval criteria, travel agencies and the tourism tax.
82. There has been significant development in the tourism infrastructure in recent years, even
though the carrying capacity is still limited.  In 1999, UM 2,650 billion were invested in the sector
and the number of tourists increases every year.
83. A master plan for the development of tourism is being prepared, principally with the objective
of developing the basic infrastructure, training personnel, planning activities and determining thecarrying capacity.
(11) T
ELECOMMUNICATIONS AND NEW INFORMATION AND COMMUNICATIONS
TECHNOLOGIES (NTIC)
84. The Internet was introduced into Mauritania in  1997 and, in view of its importance, the
Government is determined to be in control of th e NTIC so as to derive the maximum benefit and to
make them into a tool that will serve an ambitious development and poverty reduction strategy.
85. The reforms undertaken in the telecommunications sector led to the enactment of a law
liberalizing the sector, the establishment of an independent regulatory authority and the granting of
two mobile telephony licences.  These are exploited by private enterprises whose capital is mainly of
foreign origin.
86. The creation of a State Secretariat responsible for new technologies (SETN) in the Prime
Minister's Office underlines the importance given to the NTIC as an essential tool in economic andsocial development.
87. The NTIC promotion strategy adopted by the Government in June 2002 sets out an
appropriate framework for the organization and development of the relevant activities.  The increasing
number of Internet cafés and the unprecedented growth in the number of mobile telephone subscribers
reflects the strong dynamism in this sector in recent years.
V. MAURITANIA AND BILATERAL TRADE AGREEMENTS
88. Mauritania has signed several trade agreements with partners in Africa, the Arab world,
Europe, the Americas and Asia.
89. The structure and content of these agreements is usually based on a common political will to
promote trade by establishing a preferential customs regime on the basis of a list of products and rulesWT/TPR/G/103 Trade Policy Review
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of origin, a temporary entry regime for goods to be used at fairs or exhibitions and a mechanism for
regulating and encouraging the creation of joint ventures.
90. Mauritania ensures that these agreements comply with the rules of the WTO, particularly the
most-favoured-nation clause and national treatment.  The Government hopes to develop this type of
instrument in order to promote investment and trade.
VI. MAURITANIA AND THE WTO AGREEMENTS
91. Mauritania attaches great importance to the objectives of the Doha Development Programme
because their attainment would help to remedy th e imbalance in the multilateral trading system and
allow developing countries to have their fair share of the positive effects of globalization.
92. Consequently, Mauritania's principal concerns relate to issues of implementation, services,
agriculture, TRIPS, special and differential treatment, and technical assistance.
(1) Implementation
93. Implementation is a major concern for all developing countries, but particularly the least
developed.  Mauritania is still facing probl ems in apprehending, understanding and hence
implementing the WTO Agreements.  The inadequacy of its human, technical and institutional
capacities obviously has an effect on the implementation of commitments undertaken andparticipation in the current negotiations.
(2) Services
94. Mauritania has made specific commitments in the tourism sector (hotels and restaurants,
travel agencies and tourist organizations, tourist guides).
95. It hopes that the gradual liberalization of trade in services will take into account both the
fragility of the economies of LDCs and the essential role played by the services sector in their growth
and development.
(3) Agriculture
96. Agriculture is a key sector in the domestic economy.  Mauritania hopes that the ongoing
negotiations on the basis of the built-in agenda and paragraph 13 of the Doha Ministerial Declaration
will help to create an international environment that  is more favourable to the development of the
agricultural sector in developing countries while at the same time respecting the need for foodsecurity.
(4) Intellectual Property Rights
97. By ratifying the Marrakesh Agreement Establishing the WTO, Mauritania agreed to abide by
the commitments in the Agreement on Trade-related  Aspects of Intellectual Property Rights (TRIPS),
several of whose provisions are incompatible with the Bangui Agreement.
98. The Bangui Agreement has been revised by the member States of the African Intellectual
Property Organization (AIPO), including Mauritania, to bring it into line with the TRIPS Agreement.
Mauritania has ratified the revised Bangui Agreement, which is now the national intellectual property
law in each of the AIPO's member States.Mauritania WT/TPR/G/103
Page 15
99. As regards the implementation of the TRIPS Agreement, Mauritania's major concerns relate
to the transfer of technology to LDCs, public health, access to medicines and the protection of
folklore and traditional knowledge.
(5) Sanitary and Phytosanitary Measures and Technical Barriers to Trade
100. Despite the waiver granted to it as an LDC, Mauritania has established a legal and
institutional framework for the protection of human, animal and plant health.  This action has beentaken in order to ensure that products are safe and to improve the protection of consumers against
health risks resulting from uncontrolled use.
101. Nevertheless, Mauritanian products still face problems of access to foreign markets because
of the inadequacy of the domestic production structure and the severity of SPS measures and quality
standards imposed by certain parties.  In order to re medy this situation, together with several partners,
the Government has implemented a programme to bring domestic industries up to standard,
particularly in the fisheries sector.
102. In order to overcome these constraints, which are in fact sometimes disguised barriers to
trade, the Government would like to receive tech nical support in order to improve the quality of its
exports and so derive greater benefits from the liberalization of trade.
(6) Special and Differential Treatment
103. Special and Differential Treatment (SDT) is one of the fundamental principles of the WTO
Agreements and an appropriate instrument for overcoming the disparities that are a feature of the
economies of the member States.  However, these provisions are not yet operational and are only of
limited effect.  In order to remedy the situation and make the SDT effective and operational,
Mauritania supports the proposal made in paragraph 44 of the Doha Declaration to draw up a binding
framework agreement that deals with both cross-cutting and sectoral issues and criteria for providingtechnical assistance.
(7) Integrated Framework for Technical Assistance
104. Mauritania has successfully completed all the phases in the Integrated Framework for Trade-
Related Technical Assistance and is pleased to have been chosen as one of the first three countries for
the pilot phase.
105. Its selection is an acknowledgement of the considerable efforts made by the Government
described above.  A national conference on foreign trade was organized in 2000, with the support of
the organizations belonging to the Integrated Framework and with large-scale participation by the
competent public departments, the private sector and civil society.  The conference enabled an
analysis of foreign trade to be made and a portfolio of projects to be identified so as to buildproduction capacity and strengthen human resources.  The results of the conference were widely
circulated and sent to all the partners.
106. During the pilot phase, the World Bank conducted a study on competitiveness and trade
integration so as to obtain more in-depth knowle dge of the potential sources of growth and export
development opportunities.
107. The action plan adopted by the Government on 10 April last, based on the results of this
study, focuses on the development of policies to enhance competitiveness, facilitate trade, provide
institutional support for the development of trade and of export sectors.  The priority measures set outWT/TPR/G/103 Trade Policy Review
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in the action plan will be integrated into the Strategic Framework for Poverty Reduction when it is
updated, as elements of the trade strategy.
108. The Integrated Framework has not yet led to any practical action, however, and the inter-
agency group has not responded to the request made for financing of certain priority projects through
the Integrated Framework's Trust Fund.  Nevertheless, Mauritania welcomes the decision taken by the
Commission of the European Communities to act as the lead donor and strongly hopes that it willmark the beginning of the effective implementation of the Integrated Framework.
109. The time has come to translate the studies undertaken into practical action, otherwise it could
legitimately be questioned whether the integrated framework responds to the objectives set in the
Comprehensive and Integrated Plan of Action fo r LDCs adopted at the WTO's First Ministerial
Conference.
110. In general, an impact assessment of technical assistance should be conducted so as to identify
ways and means of making it more effective and coherent.  It goes without saying that the
effectiveness of technical assistance to a large extent depends upon the volume and predictability of
its financing.
Table 2.
Foreign trade:  trade balance
(in ouguiyas billions).
1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001
Exports f.o.b. 36.0 37.0 51.1 50.7 64.8 67.4 61.6 65.9 78.2 85.6 88.9
Imports c.i.f. 34.8 35.4 53.7 44.7 64.1 63.5 66.5 67.6 64.0 77.5 95.5
Trade balance 1.2 1.6 -2.6 6.0 0.7 3.9 -4.9 -1.7 14.2  11.1 -7.4
Source: DGD/MF
Table 3.Foreign trade:  by product(in ouguiyas billions).
1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001
Exports f.o.b. 36.0 37.0 51.1 50.7 64.8 67.4 61.6 65.9 78.2 85.6 88.9
Iron 17.6 14.3 18.9 21.0 25.4 28.2 32.1 39.5 45.6 46.8 47.7
Fish 17.2 19.3 27.9 24.9 34.6 38.0 28.0 26.1 32.4 35.9 36.3
Imports c.i.f. 34.8 35.4 53.7 44.7 64.1 63.5 66.5 67.6 64.0 74.5 95.5
Capital goods na na na na 27.1 19.7 18.4 16.4 13.1 na 24.8
Petroleum products na na na na 6.9 10.6 10.2 12.9 8.7 6.5 8.4
Food products 18.0 18.9 12.6 8.6 11.5 13.6 18.2 23.7 23.1 15.1 12.2
Vehicles, spare parts  na na na na 4.3 3.6 4.8 5.9 7.3 na 8.9
Construction materials na na na na 2.0 2.5 3.8 2.9 2.8  na 8.7
Source: DGD/MFMauritania WT/TPR/G/103
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Table 4.
Foreign trade:  trade by geographical area
(In ouguiyas billions)
1992 1993 1994 1995 1996 1997 1998 1999 2000 2001
Exports f.o.b. 37.0 51.1 50.7 64.8 67.4 61.6 65.9 72.2 85.6 88.9
Exports to the European Union 17.0 25.8 26.4
Exports to the ECOWAS 2.7 4.8 3.5 6.6 9.6 5.9
Imports c.i.f. 35.4 53.7 44.7 64.1 63.5 66.5 67.6 64.0 74.5  95.5
Imports from the European Union 21. 731.9 25.7
Imports from the ECOWAS 0. 2 0.4 0.7
Source: DGD/MF
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