  
  
G/VAL/Q/NER/1  
 
1 October  2021 
(21-7391) Page: 1/18 
Committee  on Customs Valuation  Original: French  
 
  
NOTIFICATION UNDER ARTICLE  22 OF THE AGREEMENT ON  
IMPLEMENTATION OF ARTICLE VII OF THE  GENERAL 
AGREEMENT ON TARIFFS AND TRADE  1994  
REPLIES FROM NIGER TO THE QUESTIONS POSED BY THE UNITED STATES  
IN THE  DOCUMENT G/VAL/W/358  
NIGER 
The following communication, dated 25 June 2021, is being circulated at the request of the 
delegation of Niger.  
 
_______________  
 
Question No. 1 
Please explain how Article 19 fully implements the provisions of the Customs Valuation 
Agreement. Does the reference to the Agreement in Article 19 of the Code directly 
incorporate all of the Agreement's provisions into domestic law? Does it incorporate th e 
Interpretive Notes in Annex I of the Agreement?  
Reply to question No. 1  
 
Article 19.2 of the National Customs Code provides concrete answers to this question. As a member 
of the West African Economic and Monetary Union (WAEMU ), Niger fully implements Regulation 
No. 05/99/CM/UEMOA of 6 August  1999 on customs value . Moreover, Article 19 of the National 
Customs Code is based on the provisions of the Agreement on Customs Valuation . It reflects the full 
transposition  of those provisions into nati onal legislation. The reference to the Agreement in that 
legislation also includes the interpretative notes under Annex I . 
 
Question No. 2 
Would Niger please also notify Community Regulations and subsequent texts and 
Decisions of the Director General of Customs that are relevant to the implementation of 
the Customs Valuation Agreement?  
Reply to question No. 2 
 
Niger is certainly willing to n otify the WTO of Community Regulations and subsequent texts and 
Decisions of the Director General of Customs that are relevant to the application of the transaction 
value . 
 
Question No. 3 
As a Member of the West African Economic and Monetary Union or UEMOA , does Niger 
apply RÈGLEMENT N° 05/99/CM/UEMOA PORTANT VALEUR EN DOUANE DES 
MARCHANDISES and ANNEXE AU RÈGLEMENT N° 05/99/CM/UEMOA DU 6 AOÛT 1999? If 
so, where is this UEMOA regulation incorporated into Niger's law?  G/VAL/Q/NER/1  
 
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  Reply to question No. 3 
 
As a member of the West African Economic and Monetary Union (WAEMU), Niger applies Regulation 
No. 05/99/CM/UEMOA of 6 August  1999 on customs valuation  and its annex . 
 
This Regulation is implemented through national texts, including Circular  No. 00048/DGD/D RRI of 
30 June 2017 of the Director General of Customs . 
 
The two aforementioned texts, namely Regulation No. 05/99/CM/UEMOA of 6 August  1999 and 
Circula r No. 00048/DGD/DRRI of 30 June 2017, could be notified to the WTO as supplementary 
instruments of ratif ication of the Agreement on Customs Valuation . 
 
 
Enclosures  (pdf)1 
- Règlement No. 05/99/CM/UEMOA portant valeur en douane des marchandises  (Regulation 
No.  05/99/CM/UEMOA on customs valuation)  
 
- Circulaire  No. 00048/DGD/DRRI du 30 juin 2017  (Circular No. 00048/DGD/DRRI dated 
30 June 2017)  
 
 
  
 
1 In French only . G/VAL/Q/NER/1  
 
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  pp. 4-18 Offset (pdf file attached ) 
 