Burkina Faso WT/TPR/S/132
Page 29
III. TRADE POLICY BY MEASURE
(1) OVERVIEW
(i) Import measures
1. Since the first review in 1998, Burkina Faso, whose import duties were among the highest in
the West African Economic and Monetary Union (WAEMU), has significantly lowered the level of its
tariff protection by implementing the CET since 1 January 2000. The simple average of MFN duties
has fallen from 31.1 per cent (1997) to 12.1 per cent in 2004. The levying of supplementary WAEMU
and ECOWAS duties solely on imports from third countries (including community levies of 1.5 per
cent ad valorem and a statistical fee of 1 per cent ad valorem ), together with several other import
taxes (some of which are not included in the averages calculated), raises the average to at least
17.6 per cent.
2. Despite this tariff liberalization, Burkina Faso continues to give agricultural products much
greater tariff protection, thereby reducing the purchasing power of households. Although tariff peaks
have been lowered, they still affect certain refined vegetable oils, sugar, cigarettes, matches,
polypropylene bags and batteries. In addition to the CET, these products also receive additional
protection in the form of a TDP of 5 per cent, and are subject to reference values, as was the case at
the time of the first review. Moreover, Burkina Faso has retained its regulations on the national
conformity certificate (CNC), required for certain imports (245 tariff lines), not only for reasons of
consumer protection but, in certain cases, to protect competitive products manufactured locally
(cigarettes, refined vegetable oils).
3. Forty-one per cent of lines have been bound. As a result of the tariff bindings made by
France on behalf of French West Africa (AOF), the rate of customs duty actually applied by Burkina
Faso, in 56.4 per cent of cases, appears to be up to 20 percentage points above the bound levels.
4. Regarding customs valuation, Burkina Faso has used the transaction value since June 2000, in
accordance with the timetable set at the WTO. Nevertheless, reference values are used for some
products (mainly edible vegetable oils, sugar, cigarettes), covering 33 tariff lines, although this is less
than in 1998. In the context of implementing the WTO Customs Valuation Agreement, the WAEMU
is seeking a solution to the problem of reference values applied by member States.
5. Burkina Faso applies tariff preferences under the common preferential tariff (TPC) of the
WAEMU and the ECOWAS. The more flexible rules of origin in the WAEMU since 2003, also
applied by the ECOWAS, should further facilitate intra-community trade in industrial products. The
operation of the free-trade area within the WAEMU and ECOWAS is still hampered, however, by
several non-tariff barriers (for example, lack of harmonization of standards for products) and physical
barriers (the numerous checkpoints on main roads).1
6. The import of hydrocarbons into Burkina Faso is still a monopoly. Domestic taxation of high-
quality tobacco products has fallen sharply since 2001, but Burkina Faso continues to differentiate
between low-quality and high-quality products. Following the strengthening of intellectual property
protection, new customs levies and an import visa are required for literary and artistic works and for
blank media, in order to finance the activities of the Burkina Copyright Office (BBDA).
1WAEMU Commission (2003b).WT/TPR/S/132 Trade Policy Review
Page 30
(ii) Export measures
7. There have been few changes to the export regime since the first review. Works of art are the
only exports subject to an authorization and a permit from the Ministry of Culture. All exports are free
of VAT. As far as export subsidies are concerned, the free export enterprise regime grants tax
concessions to enterprises that export 80 per cent of their production.
(iii) Domestic measures
8. Burkina Faso has ratified the revised Bangui Agreement (1999), which ensures convergence
between the intellectual property protection regime of its members and WTO commitments under the
TRIPS Agreement. A new copyright and related rights regime came into effect in 2000. The
authorities have stepped up their efforts to combat piracy, particularly of musical works, through a
number of measures, including accession to the relevant multilateral treaties. As a least developed
country (LDC), Burkina Faso has been given an additional period until 2006 for full implementation
of the TRIPS Agreement.
9. In 2001, Burkina Faso entrusted the National Competition and Consumption Commission
with a more important role. Domestic regulations on competition will be replaced by those of the
WAEMU, which came into effect on 1 January 2003 but are not yet being applied. Prices are still
fixed freely, but administrative control of pricing continues to apply to hydrocarbons, generic
essential medicines and medical consumables, the producer price of seed cotton, school supplies,
water, electricity and fixed and mobile telephony.
10. In 2003, Burkina Faso revised its domestic regulations on government procurement so as to
enhance transparency and equity. On the whole, it still uses open invitations to tender when awarding
contracts, thus limiting corruption. The new regime maintains the policy of preference for Burkina
enterprises.
(2) MEASURES DIRECTLY AFFECTING IMPORTS
(i) Registration
11. Burkina Faso regulates the profession of trader, including importing, and a Carte
Professionnelle de Commerçant (CPC) (trader’s permit) is required in order to engage in trade.2The
permit is valid for three years and is renewable.3
12. In order to obtain a CPC, natural or legal persons must submit an application to the Minister
for Trade together with a number of supporting documents.4Moreover, foreign natural or legal
2Ordinance No. 81-0026/PRES/CMRPN of 26 August 1981, whose implementing provisions are
determined in Decree No. 81-0432/PRES/CMRPN/MCODIM of 12 September 1981. The formalities for
obtaining a trader’s permit are set out in Order No. 01-102/MCPEA/DG/DGC of 30 November 2001.
3A trader’s permit bears a CFAF 1,000 (US$1.67) stamp and renewal requires a CFAF 5,000
(US$8.35) stamp for natural persons and a stamp amounting to CFAF 10,000 (US$16.70) for legal persons. Fees
are payable to the Ministry of Trade for the issue and renewal of permits.
4An extract from the declaration of registration in the Commercial Register (RC); a valid certificate
attesting to the tax situation or a legalized photocopy of the informal sector contribution card (CSI); a legalized
photocopy of the national identity card for individual traders; a legalized photocopy of the national identity card
for the director of the company in the case of legal persons; an identification certificate from the National
Institute of Statistics and Demography (INSD); a receipt for the attestation of activity issued by the Chamber of
Commerce; a copy of the articles of the company in the case of legal persons; two identity photos of the trader
for natural persons or an identity photo of the director for legal persons; two fiscal stamps of CFAF 200 andBurkina Faso WT/TPR/S/132
Page 31
persons must obtain an authorization to engage in the activity before they can be given a “foreign
trader’s permit”; retail trade is reserved for Burkina nationals.5In order to obtain an authorization to
engage in the activity, foreigners must submit an application to the Ministry of Trade containing
supporting documents and bearing the requisite stamp.6
(ii) Customs procedures7
13. As of 1 January 2003, Burkina Faso has been applying Book I of the WAEMU Customs Code
to the organizational framework, procedures and regimes of the customs. The Burkina Faso Customs
Code8still applies, except for any provisions contrary to the WAEMU regulations and it covers both
imports and exports of goods from WAEMU member States.
14. Burkina Faso has had an import inspection programme (PVI) since 1992.9Since then, the
Société Générale des Services (SGS) has been responsible for implementing the PVI and the relevant
agreement was renewed in 2000. The purpose of the PVI is: to verify that the quality and quantity are
consistent with the corresponding contract and comply with national standards; to establish the
reference value for the customs; to identify cases where imports are under- or over-invoiced; to put in
place a system for the exchange of data with the customs. The State pays fees to the SGS at a rate of
1 per cent of the f.o.b. value of the imports inspected, with the exception of rice and cement, for
which the fee is 0.75 per cent of the f.o.b. value. It should be noted, however, that since 1998
importers have had to pay a contribution to the import inspection programme (CPVI) corresponding
to 1 per cent of the f.o.b. value of all imports above the threshold.10
15. A prior import declaration (DPI) is required for any import transaction whose f.o.b. value
is CFAF 500,000 (US$833.33) or more. The relevant form can be obtained from the single window
for trade formalities at the Ministry of Trade. The SGS is responsible for inspecting all imports whose
f.o.b. value exceeds CFAF 3 million (US$5,000); imports below this threshold may be inspected on a
random basis. The SGS provides an inspection certificate if the results are satisfactory. It submits
statistical reports to the authorities on its activities and also deals with the question of invoices that are
split up into several parts by importers in order to evade the PVI.
CFAF 1,000 (US$2); a form for a trader’s permit sold by the Enterprise Promotion Centre (CPE) at a cost of
CFAF 2,300 (US$3.83).
5ONAC, “ Formalités de création d’entreprises” [on line]. Available at http://www.tradepoint.bf
[5 November 2003].
6CFAF 10,000 (US$16.70) for foreign natural persons and CFAF 20,000 (US$33.40) for foreign legal
persons.
7The main sources are Regulation No. 09-2001-CM-UEMOA,
Decree No. 7 466/PRES/PM/MEF/MCIA of 30 October 1997 and its implementing texts, the Convention
between the State of Burkina Faso and the SGS; Government of France Economic Mission to Ouagadougou
(2003), “ Taxes locales et TVA ” under the heading “ Commerce et marches ” of the enterprise section [on line].
Available at
http://www.izf.net/izf/ee/pro/index_frameset.asp?url=http://www.izf.net/izf/EE/pro/burkinafaso/6045.a
sp [1 December 2003].
8Law No. 03-92-ADP of 3 December 1992.
9According to Annex II to the Convention between the State of Burkina Faso and the SGS, the
categories of goods exempt from the PVI are: precious stones and metals; works of art; arms, ammunition and
military articles; explosives and pyrotechnical articles; live animals; perishable, fresh or chilled consumer
goods; scrap metal; plants; cinematographic films; newspapers and periodicals; personal effects or used
articles; personal gifts; parcels; commercial samples; crude petroleum; gifts in kind to the Government;
supplies for diplomatic missions; condoms imported by PROMACO; and imports by free shops to be sold for
export.
10Decree No. 98-118/PRES/PM/MEF of 31 March 1998.WT/TPR/S/132 Trade Policy Review
Page 32
16. The inspection certificate must be attached to the customs declaration; the
WAEMU/ECOWAS model customs declaration is being tested and will ultimately be used as part of
the move to ASYCUDA++. The other documents to be attached are the import attestation bearing the
stamp of the bank where the transaction is domiciled (if the transaction is CFAF 500,000 (US$833.33)
or more), the invoice, the bill of lading and, where applicable, the national conformity certificate
(CNC), the certificate of origin and the phytosanitary or sanitary certificate.
17. The detailed declaration must either be written or sent by computer; in the latter case, a
computer fee of CFAF 5,000 (US$8.3) is payable. Customs procedures have been automated since
1993 on the basis of the automated customs system (ASYCUDA) and 98 per cent of customs
transactions are dealt with in this manner. According to the authorities, customs formalities take
around 48 hours as of the date of registration of the declaration provided that all the necessary
documents are presented.
18. The WAEMU Customs Code gives approved customs agents responsibility for customs
clearance and this has been the case in Burkina Faso since 1988.11Approval is given without
discrimination between Burkina nationals and foreigners. Goods cannot be cleared from the customs
area unless the duties and taxes have been paid in cash, are guaranteed by a clearing credit,
consignment, bond, or customs duty bill.
(iii) Customs valuation
19. The detailed declaration and the inspection of the goods determine the customs value, which
constitutes the basis for the amount of duties and taxes payable on the import of the goods (see
below).
20. The WAEMU regulations on customs valuation were adopted in 1999 and came into effect in
Burkina Faso on 1 June 2000. One of the two relevant instruments fully incorporates the provisions of
the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994
(“Customs Valuation Agreement”) and the date of its entry into force in Burkina Faso is in
accordance with the timetable laid down therein for developing countries.12The second instrument
adopted by the WAEMU, and applied by Burkina Faso, establishes a common system of reference
values with the aim of “combating false declarations of value and unfair competition”.13The system
only applies to goods not originating in the WAEMU. The duration of implementation of this scheme
depends on the action to be taken by the WTO on this issue and Burkina Faso has taken steps in the
Committee in this respect.
21. The common system of reference values is applied nationally. The member States of the
WAEMU propose to the WAEMU Commission goods to appear on a list of those subject to reference
values, which is updated every six months. The WAEMU member States draw up domestic lists and
decide on reference values, which are used to determine the basis for calculating duties and taxes;
these reference values are not uniform at the borders of the customs union. The list provided to the
WTO Secretariat by the Burkina authorities dates from 23 December 2003 and comprises 33 tariff
lines, chiefly edible vegetable oils, sugar, cigarettes (as was the case at the time of the first review),
mopeds, motorcycles and bicycles, as well as their spare parts (Table AIII.1). Since the first review,
the number of tariff lines subject to reference values has been reduced (previously 59 tariff lines) and
11Raabo No. AN VI 014/FP/MF/CAPRO/MTC of 5 December 1998.
12Regulation No. 5/99/CM/UEMOA. See Order No.02-2589/MEF/SG and Instruction No. 004/MEF-
SG of 31 December 2002.
13Article 2 of Regulation No. 4/99/CM/UEMOA.Burkina Faso WT/TPR/S/132
Page 33
reference values have fallen by 20 per cent for 29 of the remaining 33 lines,14there were further
reductions when the values were last revised in December 2003.
(iv) Customs levies15
(a) Overview
22. As far as import duties are concerned, Burkina Faso grants at least most-favoured-nation
(MFN) treatment to all countries. Imports other than those eligible for preferential treatment or
exemption are subject to a number of import duties and levies composed of the following: a customs
duty (DD); the statistical fee (RS); the WAEMU community solidarity levy (PCS); and the ECOWAS
community levy (PC). VAT is levied by the customs and, in the case of certain products, there is also
excise duty. The contribution to the import inspection programme (CPVI), the levy at source, and the
toll levied on each tonne imported on behalf of the CCIA-BF also apply.
(b) Import duties and levies
Nature and level of duties actually applied
23. Burkina Faso’s tariff (version transmitted to the WTO Secretariat in September 2003) is
composed of 5,480 10-digit tariff lines, for the most part based on the WAEMU's tariff and statistical
nomenclature.16This in turn is based on the 2002 version of the Harmonized Commodity Description
and Coding System (HS). The customs duty varies according to the category of product: staple goods
(0 per cent); basic commodities, including basic raw materials, capital goods and specific inputs (5 per
cent); inputs and intermediate goods (10 per cent); and final consumer goods (20 per cent).
24. The final consumer goods category comprises a large number of agricultural products that
receive a higher level of protection than non-agricultural products, even though the former are the
largest item in consumers’ budgets (Table AIII.2). The simple average of customs duty on agricultural
products is 15 per cent and the level of taxation on some basic products is higher than the average, for
example, fruit (19.5 per cent), vegetables (19 per cent), and refined vegetable oils (20 per cent).
25. The introduction of the WAEMU’s CET on 1 January 2000 harmonized, streamlined and
substantially lowered Burkina Faso’s customs tariff. The customs duty has replaced the combined
effects of the uniform customs duty (5 per cent) and the fiscal import duty (zero, 4 or 26 per cent).
The special import tax (TSI) of 2 per cent, which was also applied at the time of the first review, was
abolished on 9 July 1998.17The simple average of MFN customs duties has therefore come down
from 31.1 per cent in 1997 to 12.1 per cent in 2003 (Table III.1).
26. In addition to the customs duty, goods not originating in the WAEMU and put up for
consumption are subject to a number of standing supplementary duties: the statistical fee (RS), at a
14IMF (2003a), page 20.
15The main sources are the tariff data and the customs service notes provided by the Burkina
authorities; “Burkina Faso: summary of the tax system, as of 1 January 2003” in IMF (2003b); Economic
Mission to Ouagadougou (2003), “ Taxes locales et TVA ” under the heading “ Commerce et marches ” of the
Espace Entreprise [on line]. Available at http://www.izf.net/izf/ee/pro/index_frameset.asp?url=
http://www.izf.net/izf/EE/pro/burkinafaso/6045.asp [1 December 2003].
16Regulation No. 5/98/CM/UEMOA, as amended. According to the information provided to the
Secretariat by the WAEMU Commission, dating from October 2003, Burkina Faso’s tariff only has one
divergence in comparison with this nomenclature: heading 71-08-11-00-00 of the CET, namely, gold dust, does
not appear in Burkina Faso’s tariff.
17Ordinance No. 98-001/PRES of 9 July 1998.WT/TPR/S/132 Trade Policy Review
Page 34
level of 1 per cent,18the WAEMU’s PCS, amounting to 1 per cent,19and the ECOWAS PC, at a figure
of 0.5 per cent. These supplementary duties are levied on the c.i.f. value. The PCS is payable to the
WAEMU and is collected on its behalf, whereas the ECOWAS PC goes to the compensation fund set
up by the ECOWAS on 1 January 2004. Taking these taxes into account, the simple average of
customs duties actually applied has fallen from 32.1 per cent in 1997 to 14.6 per cent in 2004
(Table III.1).
27. Burkina Faso also has a degressive protection tax (TDP) of 5 per cent on the c.i.f. value of
imports not originating in the WAEMU, refined vegetable oils, sugar, cigarettes, matches,
polypropylene bags and batteries,20all these products come under category 3 of the CET and are
therefore subject to a customs duty of 20 per cent (27.5 per cent is the rate actually applied) and in
certain cases are also the subject of reference values. Burkina Faso has not applied the TCI.
Table III.1
Breakdown of customs duties, rates actually applied and final bound rates of Burkina Faso, September 2003
2003 tariff
Customs
dutyRate actually
appliedaUruguay
Roundb
1. Tariff lines bound (as a percentage of all tariff lines) 40.9 40.9 40.9
2. Tariff lines eligible for duty-free entry (as a percentage of all lines) 1.1 0.0 0.5
3. Duties other than ad valorem (as a percentage of all tariff lines) 0.0 0.0 0.0
4. Tariff quotas (as a percentage of all tariff lines) 0.0 0.0 0.0
5. Duties other than ad valorem , without any ad valorem equivalent
(as a percentage of all tariff lines)0.0 0.0 0.0
6. Simple arithmetic average 12.1 14.6 43.1
Agricultural products (HS 01-24) 15.0 17.6 95.1
Non-agricultural products (HS 25-97) 11.6 14.1 18.4
WTO agricultural productsc14.2 16.8 97.6
WTO non-agricultural productsd11.8 14.3 13.7
7. Domestic tariff “peaks” (as a percentage of all tariff lines)e0.0 0.0 0.0
8. International tariff “peaks” (as a percentage of all tariff lines)f41.2 41.3 47.3
9. Standard variation in rates applied 6.9 6.9 43.1
10. “Nuisance” rates applied (as a percentage of all tariff lines)g0.0 0.0 0.0
aCustoms duty plus statistical fee (RS), WAEMU community solidarity levy (PCS) and ECOWAS community levy (PC).
bBindings by Burkina Faso during the Uruguay Round and by France on behalf of Burkina Faso.
cWTO Agreement on Agriculture.
dExcluding petroleum products.
eThe domestic tariff “peaks” correspond to duties that are higher than three times the simple arithmetic average of the rates
applied (indicator 6).
fThe international tariff “peaks” correspond to duties that exceed 15 per cent.
gThe “nuisance” rates are rates of over 0 per cent but do not exceed 2 per cent.
Note: Indicators 1 to 5 are calculated on the basis of 5,480 tariff lines in 2003. The other indicators are based solely on bound lines.
Source: WTO Secretariat calculations based on September 2003 data provided by the Burkina authorities; WTO,
Consolidated Tariff Schedules (CTS) Database.
18An RS was already in effect at the time of the first review, but its level was 4 per cent prior to
1 January 2000. The following are exempt from the RS: goods acquired in the context of financing by foreign
partners, subject to a specific clause on exemption from any fiscal or parafiscal levy, and goods imported in
accordance with diplomatic privilege (Regulation No. 2/2002/CM/UEMOA).
19Additional Act No. 4/96.
20The rates imposed by Burkina Faso are the following: 20 per cent as of 6 December 1999; 15 per
cent as of 1 January 2000; 10 per cent as of 1 January 2001; 5 per cent as of 1 January 2002.Burkina Faso WT/TPR/S/132
Page 35
28. The authorities note that, as a result of the introduction of the TPC and the CET, “Burkina is
one of the countries most vulnerable to tariff reductions both internally and externally”.21At the time
of the first review, the Secretariat had noted that Burkina Faso’s import duties were among the highest
in the WAEMU.22According to a document provided to the Secretariat, total losses over the period
2000-2002 were estimated to be CFAF 52 billion (US$866.7 million). Burkina Faso has received
financial compensation from the WAEMU amounting to CFAF 14.8 billion (US$246.7 million) for
the period 1996-2002 to offest the loss of customs revenue as a result of the TPC.23
Other import duties and taxes
29. Other taxes are levied on imports of any origin (not included in the calculation of duties
actually applied). The toll per tonne imported, which goes to the CCIA-BF, is composed of the
following: CFAF 500 (US$0.83) in general; CFAF 75 (US$0.125) for sugar, rice and hydraulic
cement; CFAF 3,000 (US$5) for vehicles; and CFAF 150 (US$0.25) for articles of metal. The
contribution to the import inspection programme (CPVI) is 1 per cent of the f.o.b. value, but 0.75 per
cent for certain products (see section (ii) above). Furthermore, since 2000, a “levy at source” has been
applied to all imports put up for consumption or placed under a suspensory customs regime, as well as
goods put up for sale.24This levy amounts to 2 per cent of the c.i.f. value, except for sugar, wheat
flour, cola nuts and hydraulic cement, for which the rate is 1 per cent, and hydrocarbons, where the
rate is 0.2 per cent of the c.i.f. value.25This is an advance on the taxable profits.
30. Following the introduction of Burkina’s new copyright protection regime in 2000
(section 4(i)), new taxes are levied by the customs. The customs service is authorized to collect
royalties for the reproduction of works fixed on a graphic or analogue medium (for example,
photocopiers, scanners, CD burners) on behalf of the Burkina Copyright Office (BBDA) when an
appliance that allows this to be done is imported.26The rate of the royalty is fixed at 0.25 per cent of
the c.i.f. value of the appliance. The customs service is also authorized to levy royalties for private
copies, on behalf of the BBDA, when blank recording media are imported (for example, cassette
tapes, CD-ROMs, DVDs), at a rate of 10 per cent of the c.i.f. value.27Discs, audio or audiovisual
cassette tapes containing literary and artistic works must bear the importer’s stamp before they can be
sold in Burkina Faso: CFAF 105 (US$0.16); CFAF 230 per video tape, audio or video CD (US$0.35).
The stamps are available at the BBDA.28
Dispersion of duties actually applied
31. The grouping of products into four major categories under the CET has considerably lessened
the dispersion of duties since the first review of Burkina Faso’s trade policy in 1998. As far as
customs duties are concerned, currently 79 per cent of the tariff lines are almost equally divided
between the 5 and 20 per cent rates (Chart III.1). Burkina Faso has also lowered the peak in rates
actually applied from 31 per cent to 20 per cent, which has had a marked impact on the standard
variation (Table AIII.2).
21Service Note No. 2003 00088/MEF/SG/DGD of 29 January 2003.
22WTO document WT/TPR/S/46, Chapter III, of 23 September 1998, page 26.
23WAEMU Commission (2003a).
24Law No. 027/99/AN of 25 November 1999.
25Title III, new Tax Code, Law No. 042/2000/AN of 20 December 2000.
26Decree No. 2000-577 PRES/PM/MAC/MEF of 20 December 2000.
27Decree No. 2000-575 PRES/PM/MAC/MEF of 20 December 2000.
28Order No. 01-50/MAC/SG/BBDA of 19 March 2001.WT/TPR/S/132 Trade Policy Review
Page 36
Escalation of duties actually applied
32. Burkina Faso has a tariff regime (based on the WAEMU’s CET) under which the
manufacturing sector has actual levels of protection that are higher than those indicated by the
nominal rates (Chart III.2). The simple average of tariffs on unprocessed or semi-processed products
in the agricultural sector are lower than the simple average imposed on final products and this
escalation phenomenon can be seen in other sectors as well, with the exception of machinery and
equipment, where finished products come under category 1 of the WAEMU’s CET, in other words,
basic commodities.
(41.2)
(19.8)(37.8)
(1.1)
050010001500200025003000
Duty free 5 10 200102030405060708090100
The figures in brackets correspond to the percentage of the total number of lines.
WTO Secretariat calculations based on data provided by the Burkina authorities.Chart III.1
Breakdown of customs duties, September 2003
Number of tariff lines
Note:
Source :Percentage
Number of lines (as a percentage of total)
Cumulative percentage (right-hand scale)
Relationship between applied duties and bound duties
33. The analysis of Burkina Faso’s tariff bindings undertaken by the Secretariat using the
database compiled for this purpose29shows that the bindings affect 40.9 per cent of Burkina Faso’s
tariff lines (Table III.1). These bindings are the result of two distinct processes: the tariff concessions
made by France on behalf of the AOF at a time when Burkina Faso was a French colony; and
29Consolidated Tariff Schedules (CTS) Database. This Database was created as a result of a decision
by the WTO Committee on Market Access taken on 27 November 1998. It contains all the information on
concessions on goods in a format that is useful for analytical purposes (MS-Access 97), without, however,
prejudging the legal status of these concessions. The WTO Members can amend the information given under
their names.Burkina Faso WT/TPR/S/132
Page 37
Schedule XLVI – Burkina Faso resulting from the Uruguay Round.30According to the analysis,
Burkina Faso bound duties applicable to agricultural products at a ceiling of 100 per cent, with the
exception of those included in Schedule XLVI – Burkina Faso annexed to the GATT 1947 and those
applicable to products in Chapters 45, 46, 47 and 49 of the Harmonized System. Other duties and
taxes on imports of the same products were bound at 50 per cent.
0510152025
Allproducts
Foodproducts,
beveragesandtobacco
Textilesandclothing
Woodandarticlesofwood
Paperandarticlesof
paper;printingand
publishing
Chemicals
Non-metallicmineral
products
Basemetals
industry
Articlesofmetal,
machineryandequipment
Othermanufacturing
industriesChart III.2
Escalation of duties actually applied, September 2003
Percentage
NotapplicableUnprocessed
productsSemi- processed
productsFinished products
Note:
Source :The groups of products are defined according to the two-digit ISIC.
WTO Secretariat calculations based on data provided by the Burkina authorities.
Agriculture
Miningandquarrying
34. The rate of customs duty actually applied is below the levels set out in Schedule XLVI –
Burkina Faso resulting from the Uruguay Round. It should be noted, however, that if the tariff
bindings prior to the Uruguay Round are taken into account, for 56.4 per cent of the lines the duties
actually applied by Burkina Faso are up to 20 percentage points higher than the bound level
(Table AIII.3). This is the case for many Chapters in the Harmonized System, in particular Chapters 3
(fish and fish products), 27 (fuel), 34 (soaps), 39 (plastics) and 52 (cotton).
35. Two countries affected by the question of tariff concessions made by France on behalf of the
AOF, namely Côte d’Ivoire and Senegal, have renegotiated these tariff concessions under
Article XXVIII since the end of the Uruguay Round. When Burkina Faso first appeared before the
TPRB, the Secretariat indicated the following: “With the implementation of the CET, the WAEMU
Commission intends to renegotiate the tariff concessions of all its member countries, including the
concessions that appear in old schedules of products which were bound at a time when these countries
30Burkina Faso took over the status of contracting party in January 1963 pursuant to
Article XXVI.(5)(c).WT/TPR/S/132 Trade Policy Review
Page 38
were colonies.”31The WAEMU Commission has informed the Secretariat that this question is under
consideration and it is still planned to draw up a common list of tariff bindings.
(c) Tariff preferences
36. Burkina Faso grants exemption from import duties (DD, PC, PCS) for imports of goods
eligible for the transitional preferential tariff regime of the WAEMU (Table III.2).32This regime has
been in effect since 1 July 1996 and allows for full exemption from MFN customs duties for local
products and traditional handicrafts contained in an exhaustive list.33Industrial products from
producing enterprises approved by the WAEMU Commission have also been eligible for full
exemption since 1 January 2000. Applications for approval are made by member States and approvals
are the subject of decisions by the WAEMU.34The number of industrial products concerned increased
from 948 to 2,359 between May 1998 and the end of 2002,35and several Burkina enterprises have
been approved under the exemption regime.36Approved products must show the mark of origin on
their packaging. Local products and handicrafts that are not included in the exhaustive lists, as well as
industrial products originating in the WAEMU but not approved under the preferential regime, are
subject to import duties but not to the PCS and the PC.
Table III.2
Community Preferential Tariff Regime (TPC), 2004
(Percentage)
Category 0 1 2 3
Staple goods Basic
commoditiesInputs and
intermediate productsFinal consumer
goods
Products approved under the TPC
Customs duty 0 0 0 0
Products not approved under the TPC
Customs duty 0.95 5.70 10.45 19.95
Source: Authorities of Burkina Faso.
37. Burkina Faso has also granted exemption from import duty (DD, PC, PCS) for imports of
goods eligible for the ECOWAS preferential regime since 1 January 2004. This regime gives total
exemption from MFN customs duties for local products and traditional handicrafts, as well as
industrial products from approved enterprises. Applications for approval are dealt with by the
31WTO document WT/TPR/S/46 of 23 September 1998, page xii.
32Additional Act No. 4/96 (WTO document G/RO/N/35 of 24 September 2001), as amended by
Additional Act No. 1/97 and Additional Act No.4/98. Regulation No.4/2001/CM/UEMOA allows exemption
from application of the CET for imports of inputs taxed at a higher rate than certain finished products. These are
admitted under a suspensory 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). In the CET structure,
pharmaceuticals are considered social products in the zero category (no customs duty applies) and inputs used to
manufacture pharmaceuticals are therefore also exempt.
33Annexes 1 and 2 to Additional Act No.4/96.
34Decisions Nos. 04/96/COM/UEMOA, 03/98/COM/UEMOA, 04/98/COM/UEMOA,
01/99/COM/UEMOA and 01/2000/COM/UEMOA.
35UEMOA Commission (2003b).
36Available at http://www.izf.net/izf/Guide/Burkinapourcent20Faso/TPCburkina.htm
[27 November 2003].Burkina Faso WT/TPR/S/132
Page 39
National Approval Commission and are then sent to the ECOWAS administrative departments, which
circulate the list to other member States.
38. A certificate of origin is not required for local products and traditional handicrafts of
WAEMU or ECOWAS origin, but for any other product, applications to benefit from the preferences
must be substantiated by a certificate of origin.
(d) Domestic taxes
39. Burkina Faso has imposed a single rate of VAT since 1993 and the level has been 18 per cent
since 1996. This regime is consistent with the WAEMU regulations on the harmonization of the VAT
legislation of member States,37which provide for a single rate of VAT with a common basis and a
convergent rate, with the exception of common exemptions.38VAT is imposed on imports of any
origin. It is calculated on the basis of the c.i.f. value plus the DD, RS, PCS and domestic taxes, except
for the tax on petroleum products (TPP), irrespective of the origin of the goods.
40. As was the case at the time of the first review, Burkina Faso imposes excise duty on some
products as follows: 10 per cent on coffee, tea, cola and non-alcoholic beverages; 25 per cent on
alcoholic beverages; 17 per cent on low-quality tobacco, cigars and cigarettes and 22 per cent on those
of high quality. These duties are calculated on the basis of the c.i.f. value irrespective of the origin of
the goods.
41. The tax on high-quality tobacco products has fallen sharply since 2001,39following the
adoption of common regulations by the WAEMU member States with a view to harmonizing
legislation on excise duty.40However, there is still a disparity between the duties applicable to low-
quality products (17 per cent for units costing less than CFAF 400 (US$0.60)) and to high-quality
products (40 per cent for units costing CFAF 400 (US$0.60) or more), even though the gap has been
narrowed. The Burkina authorities have explained that this disparity depends on whether the brands
are defined as being high or low quality but it is not related to domestic production of cigarettes as
both types are produced.
42. Burkina Faso also has a tax on petroleum products. As part of the harmonization of the
legislation of WAEMU member States on the taxation of petroleum products,41only the following
products are subject to the tax on petroleum products (TPP): premium-grade petrol (CFAF 170
(US$0.28) per litre); regular petrol (CFAF 120 (US$0.20) per litre); and diesel fuel (CFAF 50
(US$0.083) per litre).42
37Directive No. 2/98/CM/UEMOA.
38The common exemptions include the following: deliveries of medicines and pharmaceuticals;
unprocessed food products and basic commodities; bank transactions and the supply of insurance and
reinsurance, which are subject to a special tax; imports of goods whose delivery within Burkina Faso is exempt
from VAT; international exports and transport.
39New Article 354 bisof the Tax Code, Law No. 042/2000/AN of 20 December 2000.
40Directive No. 3/98/CM/UEMOA. According to this Directive, excise duty must be imposed on the
following: tobacco, tobacco products, alcoholic and non-alcoholic beverages (except for water), in addition, four
products chosen from a common list of nine products – coffee, cola, wheat flour, edible fats and oils, perfumery
and cosmetic products, tea, arms and ammunition – may also be subject to excise duty. The rates are determined
freely by each member State within specified ranges.
41Directive No. 6/2001/CM/UEMOA.
42Ordinance No. 2002-001/PRES of 28 February 2002.WT/TPR/S/132 Trade Policy Review
Page 40
(e) Exemptions from import duty and domestic taxes
43. Burkina Faso grants exemption from customs duty to enterprises approved under the
Investment Code (Chapter II(3)(e)) and the Mining Code (Chapter IV(3)). The annual amount of
revenue lost as a result of customs duty exemptions granted depends on the level and nature of the
investment (for example, gold prospection). In 2002, exemptions from custom duty under the
Investment Code amounted to CFAF 3 billion (US$4.5 million), a marked reduction in comparison
with 2001 when the revenue lost amounted to CFAF 7.5 billion (US$11.3 million).
(v) Preferential rules of origin
44. The WAEMU’s new rules of origin came into effect on 1 January 200343and have been
incorporated in full by the ECOWAS.44Originating products are products wholly obtained or those
that have undergone sufficient working or processing in a member State (with the exception of
products manufactured in free zones or under suspensory customs regimes). Local products and
traditional handicrafts,45as well as those in which at least 60 per cent of the raw materials used to
manufacture them comes from the country in question, are also wholly obtained.
45. Products obtained are defined according to two rules: a change in tariff classification in one of
the first four digits of the Tariff and Statistical Nomenclature, although there is a list of exceptions,46
or community value added of 30 per cent or more of the ex-factory cost price excluding tax (the
WAEMU’s former rules of origin defined the threshold of community value added as 40 per cent).47
(vi) Prohibitions, authorizations and licences, sanitary and phytosanitary measures
46. There have been few changes in Burkina Faso’s regime on prohibitions, authorizations and
licences since the first review of its trade policy. Some goods are prohibited for reasons of security
(arms and ammunition for civilian use, explosives and devices for military use) or in accordance with
the international conventions signed by Burkina Faso, especially on protection of the environment.
Nevertheless, some of these products prohibited for reasons of security may be imported under a
special import authorization (ASI), although Burkina Faso has imposed more stringent controls in this
area by setting up a higher authority to control imports of arms and their use.48An ASI is also
required for imports of certain products (for example, refrigerators) for environmental protection
reasons.
47. Burkina Faso has notified the WTO of minimum import quotas (1,000 tonnes) for rice, flour
and sugar in order to prevent informal imports in sacks.49The authorities confirm, however, that this
requirement is no longer in effect.
48. Since 1999, in accordance with the regime on the protection of literary and artistic property
(section (4)(i)), an import visa is required for any declaration of release for consumption of literary
43Additional Protocol No.III establishing the rules of origin of the WAEMU.
44Protocol A/P1/1/03.
45The following are deemed to be local products: animal, mineral or plant products that have not
undergone any industrial processing. The following are considered to be traditional handicrafts: articles
generally made by hand, with or without the help of tools, and instruments or devices directly worked by the
craftsman.
46Regulation No. 12/2002/CM/UEMOA.
47Regulation No. 13/2002/CM/UEMOA.
48Decree No. 2001-005/PRES/PM/MAET of 24 January 2001.
49Notice to Importers No. 99-008/MCIA/SG/IGAE of 9 June 1999 and No. 99-542/MCIA/SG/IGAE of
9 November 1999, notified in WTO document G/LIC/N/3/BFA/1/Add.1 of 18 December 2000.Burkina Faso WT/TPR/S/132
Page 41
and artistic works and for blank media (for example, cassette tapes, CD-ROMs, DVDs) and this may
be obtained from the Burkina Copyright Office against payment of administrative fees (CFAF 1,000
(US$1.5)).50
49. Burkina Faso also requires the issue of a permit by the Ministry of Health for the import of
pharmaceuticals for human use and a MEG permit is required for the import of generic essential
medicines (MEG).51These products must be authorized for sale52and a list of authorized products is
drawn up by the Ministry of Health,53as required by the Public Health Code.54Pharmaceutical
establishments engaged in retail sale or wholesale distribution and pharmaceutical dispensaries are the
only entities permitted to import, possess and sell medical consumables.55The same requirements
apply to veterinary pharmacies56, pursuant to the Animal Health Code.57
50. A phytosanitary certificate and an inspection note are required for imports of plant
products58, and a sanitary certificate is required for meat, live animals and game. The authorities
indicate that Burkina Faso observes the standards in the Codex Alimentarius.
51. Imports of goods of an f.o.b. value of CFAF 500,000 (US$833.33) or more require a prior
import declaration (DPI) under the import inspection programme (see above).
(vii) Technical standards and accreditation procedures59
52. As far as technical standards and accreditation procedures are concerned, there have been
developments since the first review of Burkina Faso’s trade policy. In June 1998, the National Foreign
Trade Board (ONAC) was entrusted with the responsibilities of the Burkina Faso National
Standardization Organization. FASONORM was set up within the Board and commenced operations
in January 1999. It has four main objectives: to implement the national standardization policy; to
facilitate penetration of foreign markets by introducing quality management tools into enterprises; to
respond to the expectations and priorities of the private sector by stabilizing the domestic market
through the effective application of standards; and to protect consumers by providing information on
the quality of products.
53. One of FASONORM’s activities has been to establish technical committees to draw up
Burkina standards, particularly in the agro-industry; Burkina Faso does not yet have any standards but
international standards will be used for this purpose or will be adapted to Burkina’s requirements.60
The Burkina authorities indicate that standards for fisheries products, fruit and vegetables will come
into effect during 2004. FASONORM has also undertaken a wide range of training activities among
Burkina enterprises on the subject of standards, quality and certification. A national enquiry point on
50Article 113 of Law No. 032-99/AN of 22 December 1999.
51Decree No. 2000-011/PRES/PM/MS.
52Order No. 2003-341/MS/SG/DGPML of 24 December 2003.
53Decree No. 2003-383/PRES/PM/MS/MFB of 31 July 2003.
54Law No. 023-94/ADP of 19 May 1994.
55Decree No. 2000-011/PRES/PM/MS of 26 January 2000.
56Decree No. 98-132/PRES/PM/MRA of 6 April 1998.
57Zatu No. AN VII 016/FP/PRES of 22 November 1989.
58Decree No. 348-PRES-ECNA.
59The principal sources are the following: interview with Mr. Sékou Ba, Sidwaya [on line]. Available
at http://www.netaccess.bf/AlaUne/j_Marche_Mondiaux.htm [11 November 2003]; official site of FASONORM
(http://fiab.zcp.bf/texte/fasonorm.htm); and WAEMU, “ Programme pour la mise en place d’un système
d’accréditation, de normalisation et de promotion de la qualité ”.
60Interview with Mr. Sékou Ba, Sidwaya [on line]. Available at
http://www.netaccess.bf/AlaUne/j_Marche_Mondiaux.htm [11 November 2003].WT/TPR/S/132 Trade Policy Review
Page 42
standards and technical barriers to trade (PNI/OTC) is available to all economic operators. Its role is
to supply information on the technical regulations in effect, but also on countries of export that are
members of the WTO.61
54. In 2000, Burkina Faso became a subscriber member of the International Organization for
Standardization (ISO) in order to maintain contact with the ISO and adopt international standards.62
For the time being, Burkina Faso is not in a position to become a full member, which would allow it
to have some say in the work of the ISO and to participate in drawing up standards deemed to be of
importance for Burkina’s economy.
55. The import of certain products still requires the issue of a national conformity certificate
(CNC). According to the Burkina authorities, this requirement has five distinct objectives: protection
of consumers; ensuring the quality of Burkina’s exports and imports; the adoption of technological
tools for productivity by domestic producers; combating fraud; and protecting domestic industries
against unfair competition from similar industries abroad.63The products concerned are contained in a
list updated in 2000 and notified to the WTO by Burkina Faso.64The 38 categories of product
contained in this list cover 245 tariff lines (Table AIII.4), which constitutes an increase in the number
of products concerned; it should also be noted that the list notified in 1997 was not complete.65
56. Some products appear on this list for reasons related to consumer protection. For example,
any salt imported and marketed in Burkina Faso must be iodized according to the standards laid down
by the World Health Organization. Pesticides also appear on the list and their import is subject to
approval by the Minister responsible for trade after a favourable opinion has been received from the
Minister responsible for agriculture.66Nevertheless, some products appear to require a CNC in order
to protect domestic producers (for example, rice, sugar, cigarettes, tomato concentrate, biscuits). It
should also be noted that some products requiring a CNC are subject to reference values (for example,
wheat flour).
57. A CNC is issued pursuant to a procedure that involves the submission of an application to the
Quality and Metrology Department of the Ministry of Trade, the cost of which is CFAF 18,500
(US$30.83): CFAF 500 for the form, CFAF 3,000 for the CNC, and CFAF 15,000 for the cost of
analysis.
58. According to the WAEMU Commission, the CNC requirement constitutes a barrier to intra-
community trade and, although the Burkina authorities have been requested to abolish the
requirement, so far there has been no follow-up.67
61The PNIOTC has a collection of CD-ROMs of AFNOR’s SAGA database comprising some
5,400 French, European and international standards.
62www.iso.ch/iso/en/commcentre/pdf/Newmembers0009.pdf.
63“Le Certificat National de Conformité au Burkina Faso ”, Service Note from the Inspectorate General
of Economic Affairs, Ministry of Trade.
64The national conformity certificate was introduced by Decree No. 94-014/PRES/PM/MICM/MFPL
of 6 January 1994. The list of products concerned is determined in Order No. 00-26/MCIA/MEF of 17 May
2000, notified in WTO document G/LIC/N/3/BFA/1/Add.1 of 18 December 2000.
65WTO document G/LIC/N/3/BFA/1 of 11 February 1997.
66Law No. 006-98/AN of 26 March 1998.
67WAEMU Commission (2003a).Burkina Faso WT/TPR/S/132
Page 43
(viii) Marking and labelling requirements
59. The Marking and labelling requirements have not changed since the first review.68In
addition, packaging allows bags of cement for export (tax free) to be distinguished from those from
sale on the domestic market in order to prevent customs fraud.
(ix) Contingency measures
60. At the time of the first review of its trade policy, Burkina Faso did not have any domestic
legislation on anti-dumping,69countervailing or safeguard measures. Since then, the WAEMU
adopted common regulations on safeguard measures in 1998,70Burkina Faso has not yet had recourse
to these regulations and no safeguard measures have been taken. A WAEMU Anti-dumping Code will
come into effect on 1 July 2004 and fully incorporates the relevant WTO provisions.71
(x) State trading
61. The Burkina authorities have not notified the WTO of any State trading enterprises within the
meaning of Article XVII of the GATT which are engaged in importing. Although Burkina Faso has
carried out a far-reaching privatization programme (Table III.3), it appears that the State still plays an
important role in some sectors of economic activity.72The current privatization programme adopted in
2001 covers, inter alia , strategic enterprises in the telecommunications, electricity and hydrocarbons
sectors (Chapter IV), as well as the granting of a concession for supplying water.73The State is also
continuing to liquidate some enterprises. The Burkina Hydrocarbons Company (SONABHY) has an
import monopoly for supplying Burkina Faso with hydrocarbons (except for lubricants).
Table III.3
Status of the privatization programme, 1998-2002
Company Principal activity Share of the State
in 1998
(percentage)Share of the State
in 2002
(percentage)
1998
Société sucrière de la Comoé (SOSUCO) Sugar refinery 8.2 5.2
SOPAL Alcohol distillery 9.4 8.6
SOFIVAR Agro-industry 0.02 0.0a
ONAVET Veterinary products 100 0.0a
CAN Agricultural machinery 100 0.0a
SOBEMA Email 0.5 0.0a
1999
SNTB Transit 4.6 1.5
INB Printing 100 91.8
SONACOR Husking rice 9.1 0.0a
Table III.3 (cont'd)
68Kiti (Law) AN-IV 458 bis/CNR/CAPRD of 31 July 1987 determining the procedures for controlling
certain forms of prepackaging.
69WTO document G/ADP/N/1/BFA/1 of 24 September 1997.
70Regulation No. 14/98/CM/UEMOA.
71Regulation No. 9/2003/CM/UEMOA.
72Economic Mission, French Republic (2002), “ État des lieux des privatisations à fin décembre 2002 ”
[on line]. Available at http://www.izf.net [4 September 2003].
73Law No. 15-2001/AN of 4 July 2001.WT/TPR/S/132 Trade Policy Review
Page 44
Company Principal activity Share of the State
in 1998
(percentage)Share of the State
in 2002
(percentage)
COMIKI Mining 100 0.0a
SONACAB Tiles 5.9 0.0a
2000
SOCOGIB Real estate 3.7 0.0
SLM Public works 7.7 2.3
SAVANA Fruit juices 9.4 0.0a
2001-02
Air Burkina Air transport 100 4.4
FASO FANI Textiles 7.1 0.0a
SHG Hotels 100 0.0
aLiquidation.
Source :Burkina authorities.
(3) MEASURES DIRECTLY AFFECTING EXPORTS
(i) Registration
62. The registration formalities applicable to imports of goods for commercial purposes also
apply to exports; these formalities bestow the title of trader (section 2(i)).
(ii) Customs procedures
63. All exports are subject to an export declaration to be submitted to the customs; this allows the
customs authorities to monitor exports for the purpose of drawing up foreign trade statistics.
64. A document showing foreign exchange commitments, countersigned by a domiciliary bank, is
also required. All exports exceeding CFAF 1 million (US$1,667) must be domiciled with an approved
bank, which must ensure the repatriation of earnings.74All export earnings must be repatriated and
changed into CFA francs within 150 days (Chapter I(3)(ii)(b)).
(iii) Export duties and levies
65. Burkina Faso imposes a levy of CFAF 500 (US$0.83) for each export certificate for works of
art, which goes to the National Cultural Promotion Fund (FNPC).75A special livestock sector
contribution to the (CSE) is levied on the export of live animals.76
(iv) Prohibitions and products subject to licensing, sanitary and phytosanitary measures
66. According to the Burkina authorities, ivory is the only product subject to a special export
authorization (ASE). The export of live wild animals and hunting trophies, wild animal products and
by-products, also requires the issue of a certificate for export purposes and a CITES permit for those
products appearing on the CITES annexes. Export of works of art requires an authorization and
74Regulation No. 09/98/CM/UEMOA of 20 December 1998, whose implementing provisions are set
out in Instruction No. 03/99/RC of 1 February 1999 of the BCEAO.
75Decree No. 85-493/CNR/PRES/INFO/ of 29 August 1985, whose implementing provisions are set
out in RAABO No.AN IV/54 CNR/CAB/DPCAB of 2 April 1987.
76IMF (2003b).Burkina Faso WT/TPR/S/132
Page 45
signature by the Ministry of Culture.77The export of plant products is subject to a phytosanitary
certificate and an inspection note,78while a sanitary certificate is required for meat, live animals and
game.
(v) Export subsidies and promotion
67. Under the Investment Code, the State grants tax concessions to enterprises approved under
the export enterprise regime (those which export at least 80 per cent of their total production)
(Chapter II(3)(iii)(e)).79In 1997, Burkina Faso notified the WTO that it had no subsidy programmes80
and no update has been received since then.
68. The National Foreign Trade Board (ONAC), whose activities are financed under the national
budget, is responsible for promoting Burkina Faso’s exports.81ONAC’s services are free and it fulfils
its tasks in several ways: it provides economic operators with economic and trade information
through its “Trade Point” site, created in 1998; and it promotes Burkina’s products abroad by
organizing and/or coordinating Burkina Faso’s participation in international trade events such as fairs,
salons, trade missions. It may also carry out special market research on foreign trade, undertake
market surveys, provide training for professionals and other actors on international trade rules and
practices, give exporters and importers technical support for their commercial transactions, and
initiate or encourage promotional trade activities.
(vi) State trading
69. As was the case at the time of the first review of Burkina Faso's trade policy, the Textile Fibre
Company (SOFITEX) still has a monopoly of the processing of seed cotton and its marketing
(Chapter IV(2)(ii)(b)).
(4) DOMESTIC MEASURES
(i) Protection of intellectual property rights
(a) Overview
70. Burkina Faso is a member of the African Intellectual Property Organization (OAPI), set up by
the Bangui Agreement (1977).82Since the first review of Burkina Faso’s trade policy, the intellectual
property protection regime has changed as a result of the revision of the Bangui Agreement in 1999,
77Decree No. 85-493/CNR/PRES/INFO/ of 29 August 1985.
78Decree No. 348-PRES-ECNA.
79Article 26 of the Investment Code, as amended by Law No. 015/97/AN of 17 April 1997. Eight
enterprises have been approved under the export enterprise regime: DELICES (drying of fruit); FILSAH (cotton
yarn); TROPEX (dehulling of sesame); BSGB (processing of cotton waste); TIKO TAMOU (extraction of
sesame oil and treatment of medicinal plants); AIT (treatment of cotton waste); GOMBURKI (processing of
gum arabic); GPV (data entry and transfer of accounting data); and TROPICA (processing of tropical fruit).
Burkina Faso benefits from the provisions of Article 27 and Annex VII to the Agreement on Subsidies and
Countervailing Measures.
80WTO document G/SCM/N/3/BFA, G/SCM/N/16/BFA, G/SCM/N/25/BFA of 2 September 1997.
81Available [on line] at http://www.tradepoint.bf/som_default.asp.
82The Bangui Agreement (1977) establishing the African Intellectual Property Organization (OAPI)
replaced the African and Malagasy Industrial Property Office, set up in 1962. The other members of the OAPI
are Benin, Cameroon, Central African Republic, Chad, Congo, Côte d’Ivoire, Equatorial Guinea, Gabon,
Guinea, Guinea-Bissau, Mali, Mauritania, Niger, Senegal and Togo. See http://www.oapi.wipo.net.WT/TPR/S/132 Trade Policy Review
Page 46
ratified by Burkina Faso on 8 June 2001.83Under the 1991 Constitution, the Agreement applies as a
State law in Burkina Faso and is automatically enforceable; no domestic legal instrument is required
to enact it. In 1999, Burkina Faso adopted a new regulatory framework for copyright and related
rights in order to give effect to the relevant provisions of the revised Bangui Agreement (1999),84the
OAPI has specified responsibilities, chiefly in relation to industrial property rights.
71. As far as the protection of intellectual property rights is concerned, the Burkina authorities
indicate that there are some problems, particularly as regards the piracy of musical works of Burkina
artists. Following the adoption of the new regime on copyright and related rights, the Burkina
authorities have intensified their efforts to combat piracy. The State still lacks the means, however, to
promote awareness among the population, as well as the human and financial resources to prevent the
sale of pirated works.
72. As regards multilateral intellectual property protection treaties, Burkina Faso has been a
member of the World Intellectual Property Organization (WIPO) since 23 August 1975. Although the
revised Bangui Agreement (1999) commits its members to acceding to certain arrangements, treaties
and conventions administered by the WIPO, Burkina Faso has not complied fully in this respect
(Table AIII.5).85In 1999, Burkina Faso ratified the WIPO treaties on copyright, performances and
phonograms, which entered into force on 1 January 2002.
(b) Bangui Agreement (1999)
73. The Bangui Agreement (1999) entered into force on 28 February 2002, together with its
annexes covering the following areas: patents (Annex I); utility models (Annex II); trademarks and
service marks (Annex III); industrial designs (Annex IV); trade names (Annex V); geographical
indications (Annex VI); copyright and related rights (Annex VII); and protection against unfair
competition.
74. The OAPI Administrative Council has deferred the entry into force of Annexes IX and X
dealing, respectively, with layout-designs (topographies) of integrated circuits, which are protected
under Article 35 of the TRIPS Agreement, and new plant varieties, for which patents are required
under Article 27 of the TRIPS Agreement. For the time being, the OAPI does not have the necessary
competence to examine 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 might be
filed under Annex X.
75. In undertaking the revision, the member States of the OAPI wished “to make its provisions
consistent with the requirements of international intellectual property treaties to which the member
States belong, in particular the TRIPS Agreement; to simplify procedures for issuing titles; to broaden
the scope of protection; and make good certain legal gaps”.86The subjects and terms of protection
have been modified in order to harmonize them with the provisions of the TRIPS Agreement
83Law No.004-2001/AN of 15 May 2001.
84Law No.032/99/AN of 22 December 1999.
85For example, Burkina Faso has not yet acceded to the Hague and Vienna Agreements, the Budapest
and Nairobi Treaties, or to the International Convention for the Protection of New Varieties of Plants.
86OAPI, “Explanatory note on the revised Bangui Agreement” [on line]. Available at
http://www.oapi.wipo.net [12 November 2003].Burkina Faso WT/TPR/S/132
Page 47
(Table III.4), and penalties for counterfeiting have increased significantly with the objective of
enhancing their dissuasive effect.87
Table III.4
Subjects and terms of protection under the Bangui Agreement (1977) and its revision (1999)
Agreement Bangui Agreement (1977) 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
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 Lifetime of the author + 50 years Lifetime 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 radio broadcasts n.a. 25 years
Layout-designs (topographies) of integrated
circuitsan.a. 10 years
Protection of new plant varietiesan.a. 25 years
aThe revised Bangui Agreement regime is not yet in force.
n.a. Not applicable.
Source: WTO Secretariat.
76. For each of its member States, the OAPI serves as the national industrial property office and
provides a common system of administrative procedures for registering rights.88The procedure
commences with the filing of an application, which must be submitted to the OAPI by applicants
domiciled outside the OAPI member States, either through an agent appointed in one of the member
States or through procedures laid down in the Patent Cooperation Treaty.89For applicants domiciled
in one of the OAPI member States, applications are filed either with the national structure for liaison
with OAPI (SNL) or directly with the OAPI or through an agent appointed in one of the member
States.
77. The National Industrial Property Department (DNPI) in the Ministry of Trade acts as the SNL
in Burkina Faso.90The Department has noted a large increase in the number of applications made to
the OAPI, particularly for trademarks and trade names (Table III.5).
78. After the application has been received by the Director General of the OAPI, the Organization
initiates the procedure, registers the application and examines it. Any decision to reject an application
may be the subject of an appeal to the Higher Appeals Commission, whose decision is final. If a
patent is issued, the relevant rights remain in force subject to payment to OAPI of the fees required to
87Under the Bangui Agreement (1977), no penalty could be applied if, after expiry of a period of five
years from the patent application, the patent had not been worked. This condition was deleted in the revised
Bangui Agreement (1999).
88The OAPI provides guides for applicants on its site (http://www.wipo.oapi.net).
89Lists of approved agents are available on the OAPI site (http://www.wipo.oapi.net).
90Order No. 01-117/MCPEA/SG/DNPI of 24 December 2001.WT/TPR/S/132 Trade Policy Review
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maintain the validity of the patent. In cases of dispute, the courts alone are empowered to act if the
plaintiff submits a case.
Table III.5
Applications for titles filed by the DNPI with the OAPI, 2002-2003
Title 2002 2003
Patents 1 1
Trademarks 16 38
Industrial designs 1 8
Trade names 9 25
Renewal of trademarks 1 1
Renewal of industrial designs 0 0
Registration in the Special Register of Trademarks 1 1
Prior search 3 2
Extension of trademarks 0 0
Source : Burkina authorities.
(c) Copyright and related rights91
79. Since the first review, the Burkina authorities have decided to step up their efforts to combat
piracy, which restricts the potential for development of the audiovisual sector,92where Burkina Faso
has a comparative advantage. A new regulatory framework on copyright and related rights was
therefore adopted in 1999.93The Law determines the terms of protection at the same levels as those in
Annex VI to the revised Bangui Agreement (Table III.4), as well as the penalties and fines for
counterfeiting. The regime also gives the customs service the possibility of taking measures to prevent
the entry of counterfeit goods.94The holder of rights may, for example, request suspension of import
at the border, as provided by Article 51 of the TRIPS Agreement. The customs service may also
suspend import on its own initiative.
80. The management of rights is the responsibility of the Burkina Copyright Office (BBDA). The
Office was established in 1985 and its role has been strengthened and reaffirmed since 1996.95The
BBDA has the right to revenue collected through the imposition of various new taxes, particularly at
the customs (section (2)(iv)), in order to protect related rights as of 2003, as well as to part of the
royalties imposed in the form of copyright. The procedures for sharing royalties among those entitled
have been determined and the BBDA shared out the royalties in 2001, 2002 and 2003 and intends
doing the same in 2004.96The BDDA also hopes to carry out the first distribution of royalties for
related rights.97In addition to collecting revenue (abroad as well) and distributing it to those entitled,
the BBDA combats piracy, in collaboration with the customs service, and promotes awareness among
artists and the population.
91Available [on line] at http://culture.gov.bf.
92Interview with Koudbi Koala, Conseil francophone de la chanson [on line]. Available at
http://www.chanson.ca/musiconseils/panoramas/entretienKoudbi.html [12 December 2003].
93Law No. 032/99/AN of 22 December 1999.
94Article 114 of Law No. 032/99/AN of 22 December 1999.
95Decree No. 2000-149/PRES/PM/MCA of 20 April 2000.
96Order No. 00-053/MAC/SG/BBDA of 20 March 2000.
97Order No. 01-054/MAC/SG/BBDA of 20 March 2000.Burkina Faso WT/TPR/S/132
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81. The National Committee to Combat Piracy of Literary and Artistic Works (CNLPOLA) was
set up in 2001 but has not yet started operations.98It has the following responsibilities: to implement
national policy to combat the piracy of literary and artistic works; to inform the public and promote
awareness regarding respect for legislation on literary and artistic property; to carry out checks and
bring proceedings before the courts against those who transgress the law on the protection of literary
and artistic property.
(ii) Competition policy99
82. The regulatory framework for competition policy was modified in 2001 in order to give a
regulatory role to the National Competition and Consumption Commission (CNCC), in addition to the
advisory role it already played.100The CNCC is an autonomous body that has three main tasks: to
express an opinion on possible offences; to draw up an annual report on the status of competition in
Burkina Faso101, and to punish practices contrary to the domestic regulations. The CNCC will be
responsible for enquiries for the purposes of the WAEMU Advisory Committee on Competition once
the relevant WAEMU regulations come into effect.102The domestic regulations will then become
residual, and national activities will be confined to competition-restrictive practices. It should be
noted, however, that the WAEMU regulations apply the same concepts as those used at the national
level as regards understandings and abuse of a dominant position.
83. The General Department of Trade (DGC) continues to draw up texts on trade, pricing and
competition and to ensure that they are applied. Once the WAEMU regulations enter into force, the
latter function will change. Since the end of 2003, the Minister for Trade has been responsible in
practice for regulating prices when competition on the local market is limited as a result of a
monopoly situation, a crisis or supply problems.103Four possibilities are foreseen: monitored free
pricing; controlled prices (ceiling prices); fixed prices; and blocked prices or margins. In the case of
imports, the fixed price regime may apply either to the price itself or to the margin, the latter being
expressed in absolute or relative terms.
84. Price controls apply to the following categories: hydrocarbons104, which are adjusted each
month according to global price trends; generic essential medicines and medical consumables105, the
floor price for seed cotton paid to the producer; school articles; water supplied by the National Water
and Sanitation Board (ONEA)106, and electricity. The Telecommunications Regulatory Authority
(ARTEL) monitors the price of fixed and mobile telephony (Chapter IV(5)(ii)).
85. The Inspectorate General of Economic Affairs (IGAE) within the Ministry of Trade is
responsible for controlling implementation of pricing policy for prices subject to regulation.
98Decree No. 2001-259/PRES/PM/LAC of 6 June 2001.
99UNCTAD, “C oncurrence: Cas du Burkina Faso” , Communication from Burkina Faso [on line].
Available at http://r0.unctad.org/en/subsites/cpolicy/docs/IGE0702/BurkinaFaso.pdf [27 November 2003].
100Law No. 33-2001/AN of 4 December 2001, amending Law No. 15/94/ADP of 5 May 1994.
101National Competition and Consumption Commission (2000), Rapport sur l’état de la concurrence
et de la consommation au Burkina Faso 2000 .
102Regulations No. 2/2002/CM/UEMOA and No. 3/2002/CM/UEMOA.
103Decree No. 2003-615/PRES/PM/MCPEA/MFB of 26 November 2003.
104Orders No. 96-28/MCIA/SG/IGAE, No. 96-29/MCIA/SG/IGAE and No. 96-30/MCIA/SG/IGAE of
20 May 1996.
105Orders No. 97-134/MS/MCIA and No.97-135/MS/MCIA of 19 May 1997.
106Order No. 2000-4/MCIA/MEE of 29 February 2000.WT/TPR/S/132 Trade Policy Review
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(iii) Subsidies and other forms of production support
86. Burkina Faso grants tax concessions to enterprises approved under the Investment Code
(Chapter II(3)(iii)(e)) and the Mining Code (Chapter IV(3)(i)). In addition, it supports the cotton
subsector and, more generally, agricultural activities, through a number of measures (Chapter IV
(2)(i)). The State grants subsidies for petroleum products deemed to be “of social utility or strategic
interest” (domestic diesel fuel (DDO), consumed by SONABEL (Chapter IV(3)(iii)), and butane gas,
which have been included as an expenditure item in the State budget since the 2001 financial year). In
1997, the authorities notified the WTO that Burkina Faso had no measures to notify pursuant to
Article 25.1 of the Agreement and Article XVI:1 of the GATT 1994”.107
87. There are a number of pressures within the WAEMU to lower subsidies and support for
production, for example, the phasing out of subsidies granted for petroleum products within a period
of five years as of 2003108, a draft “WAEMU Investment Charter”, currently suspended, and in 2003
the entry into force of the WAEMU regulations on State aid within the WAEMU, which are not yet
applied.109
(iv) Government procurement
(a) Overview
88. The new rules on government procurement in Burkina Faso came into force on
25 July 2003.110The main objective of this revision was to provide “regulations that took greater
account of the need for more transparency in procedures for awarding government procurement
contracts and equity in respect of those submitting bids for government procurement”.111The reform
should continue with the plan to harmonize government procurement regulations in WAEMU States.
89. The French Foreign Trade Centre (CFCE) has a search tool on line showing notifications of
invitations to tender and the award of government procurement contracts in Burkina Faso, and this
can be accessed by any economic operator.112
90. Burkina Faso is neither a member nor an observer of the WTO Plurilateral Agreement on
Government Procurement and does not have the intention of becoming one.
(b) Regulations
91. The relevant regulations cover procurement by the State, local authorities, public institutions,
State companies and semi-public companies with majority government participation, irrespective of
their financing. Procurement financed from external funds is also covered unless it is the subject of
special rules in the financing contract.
107WTO document G/SCM/N/16/BFA of 29 September 1997. Burkina Faso is eligible for the
provisions of Article 27 and Annex VII to the Agreement on Subsidies and Countervailing Measures.
108This ban does not cover direct subsidies through enterprises “when they do not distort the free play
of competition” (Article 12 of Directive No. 6/2001/CM/UEMOA).
109Regulation No. 4/2002/CM/UEMOA.
110Decree No. 2003-269/PRES/PM/MEB of 27 May 2003, whose implementing provisions are
determined in Orders No. 2003-0281/MFB/CAB, No. 2003-0282/MFB/CAB, and No. 2003-0283/MFB/CAB of
15 July 2003.
111Service Note No. 2003-1319/MFB/SG/DCMP of 9 July 2003.
112Available [on line] at http://www.cfce.fr/cfce/cooperation/main.asp?base=MP&mp=RETVNK86U
[18 December 2003].Burkina Faso WT/TPR/S/132
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92. There are still three types of contract: a "purchase order"113, a letter of purchase114and
“government procurement”, for which the threshold has been raised from CFAF 15 to 20 million
(US$25,000 to US$33,340) since the first review. Government procurement contracts and, in most
cases, letters of purchase are awarded following an open invitation to tender. Exceptionally, a
selective invitation to tender or private agreement may be used subject to prior consent from the
Central Government Procurement Department (DCMP).
93. There is a government procurement commission within each ministerial department or
institution. Bids are submitted to the DCMP for endorsement, unless a model form is used; these
model forms are currently being prepared. Bids for government procurement financed from external
funds also require endorsement by the DCMP. The first step in open invitations to tender is the
publication of a notification in the press and also in the Revue des Marchés Publics (Government
Procurement Review). A minimum of 30 days is granted to bidders. The invitation is either direct, in
two stages, or preceded by a pre-qualification stage.
94. The award of government procurement contracts is usually in several stages. The Contracts
Committee (CAM) within each ministerial department or institution examines the bids and makes a
proposal on the award of the contract. The proposal concerns the lowest bid taking into account the
criteria in the invitation to tender. A preferential margin amounting to 10 per cent of the bid is granted
to enterprises established under Burkina law and the margin is 15 per cent if the bid comprises at least
20 per cent of Burkina value added.
95. Before the Commission makes a proposal on a bid, the Central Government Procurement
Department must confirm that it has no objection, if the cumulative amount of the items exceeds
CFAF 100 million (US$166,700). The approval of the Minister for the Budget is required when the
cumulative amount of the items is less than CFAF 1 billion (US$1,667 million) and, in the case of
higher amounts, approval of the Council of Ministers is required.
96. For contracts awarded through simple agreement, those involving an amount of less than
CFAF 100 million (US$166,700) must be authorized by the Minister for the Budget, after being
endorsed by a committee comprising the Department responsible for Disputes, the Central
Government Procurement Department, the Central Financial Control Department, the Inspectorate
General of Finance and the Inspectorate General of Services of the minister concerned. Above this
sum, the prior authorization of the Council of Ministers is required.
113For an amount of CFAF 1 million (US$1,667) or less.
114For an amount exceeding CFAF 1 million (US$1,667) but not more than CFAF 20 million
(US$33,340).