. /.WORLD TRADE
ORGANIZATIONG/VAL/N/4/MRT/2
28 November 2001
(01-6089)
Committee on Customs Valuation Original:  French
NOTIFICATION CONCERNING THE DECISION UNDER PARAGRAPH 1
OF ANNEX III OF THE AGREEMENT ON IMPLEMENTATION OF
ARTICLE VII OF THE GENERAL AGREEMENT ON
TARIFFS AND TRADE 1994
MAURITANIA
The following communication, dated 21 November 2001, has been received from the
Permanent Mission of the Islamic Republic of Mauritania.
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The Permanent Mission of the Islamic Republic of Mauritania has the honour to enclose
herewith the second report submitted by the competent authorities pursuant to the second paragraph of
the Decision of 31 May 2000 granting Mauritania a two-year extension under paragraph 1 of
Annex III of the Agreement on Customs Valuation.
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The competent Mauritanian authorities are pursuing the implementation of the work
programme for the implementation of the Agreement on Customs Valuation in accordance with the
Decision of 31 May 2000 of the Committee on Customs Valuation granting Mauritania a two-yearexemption under paragraph 1 of Annex III of the Agreement.
The following steps have been taken in this connection:
I. COMMISSION FOR FOLLOW-UP OF THE AGREEMENT ON CUSTOMS
VALUATION
The Commission for implementation of the Customs Valuation Agreement, set up within  the
Directorate-General of Customs, is pursuing its activities to ensure implementation of the Agreement
in suitable conditions while complying with the time-limit granted by the Committee on Customs
Valuation.
These activities essentially cover the areas indicated in the first report.
II. ADAPTATION OF LEGISLATION
In September 2001, the Government approved a comprehensive amendment of the provisions
of Article 26 of the Customs Code on the definition of customs value.
A draft law containing this amendment will be submitted to Parliament during its 2001-2002
session.G/VAL/N/4/MRT/2
Page 2
III. TRAINING OF PERSONNEL AND USERS
A seminar on the application of the Agreement was organized for customs personnel and
users with the assistance of the Société Générale de Surveillance (SGS).
IV. REQUEST FOR ASSISTANCE
The Directorate-General of Customs requests WTO support in implementing the Agreement,
inter alia  through:
- The assistance of a trainer specialized in the Agreement and familiar with the
experience of countries of the same level;
- assistance in the establishment of a reliab le database on value.  This would enable
customs personnel to keep abreast of international transactions and world prices for
the main goods traded.  Through the application of risk management techniques, it
would also help in efficiently combating commercial fraud of all kinds.
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