Mauritania WT/TPR/S/103
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IV. TRADE POLICIES BY SECTOR
(1) INTRODUCTION
1. Mauritania is a country with a rural, main ly livestock economy, with the addition, since
independence, of mining and fishing and, to a lesser extent, manufacturing.1
2. The structure of Mauritanian production has remained relatively stable.  The traditional
sectors continue to dominate the economy in terms of contribution to GDP and employment(chart IV.1).  The agricultural sector accounts fo r about 18 per cent of GDP (nearly 14 per cent from
livestock-raising alone) and employs about 60 per cent of the labour force.  Agriculture continues to
be the second largest contributo r to GDP after services, but since the 1980s its importance has
decreased, due mainly to the decline in herding.  The contribution of the services sector rose from
42.2 per cent of GDP in 1990 to 49.9 per cent in 2001 (including non-market services provided byGovernment, whose share of GDP fell from 12.9 to 10.7 per cent).
3. The dominant sectors in terms of exports and contributions to the budget are fishing and
mining, which alone account for almost 100 per cent of exports and contribute about 40 per cent of
Government revenue.  At the same time, they make only a minor contribution to GDP (4.2 and
12.8 per cent, respectively).  Small-scale fishing represented only 1.2 per cent of GDP in 2001.
4. Manufacturing industry, which consists mainly of the agri-food and chemical industries, is
relatively recent and is contributing about 4.2 per cent of GDP.  Almost all of its production is
consumed locally.
5. In agriculture, after having followed a policy of self-sufficiency, in the 1990s the Government
began liberalizing the sector:  the State enterprise SOMINEX lost its import monopoly, export taxes
and the import quota linking rice imports with the purchase of local rice were abolished and
agricultural credit, formerly reserved mainly for rice production, was made available for other crops.The Government's priority in the sector remains food security.
6. Since 1994, the fisheries sector has been gradually liberalized.  As Mauritania's coastal waters
are considered to be among the richest in the world, the sector is attracting numerous foreign
economic partners.  Nevertheless, the development of the sector is encountering a number of
constraints, such as the overexploitation of certain resources and the ageing of the fleet.  In 2000, toimprove the management of the sector, the Government adopted a new Fisheries Code aimed at
promoting small-scale coastal fishing, which creates jobs and is considered to be more resource-
friendly.
                                                     
1 There is an informal sector which plays an important part in creating jobs.  According to a study
carried out jointly by the Government, UNDP and ILO, in 1995 the urban informal sector employed about170,000 people as compared with 41,000 in structured employment.  It consists of small and micro enterprisesoperating in the retail trade, the services sector and the craft industries ("Mauritanie" 1998), Marchés tropicaux
et méditerranéens, special issue, March).WT/TPR/S/103 Trade Policy Review
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Chart IV.1
GDP by sector, 1990-2001
Percentage
1990 2001
Horticulture
3.7
Mines
12.4
Construction 
and public 
works
5.5Transport and 
telecommunications
5.1Shops, hotels 
and restaurants
12.9Other 
services
18.7Indirect taxes
10.2
Source: Office national de la statistique (1998),  Annuaire Statistiqu;   and data provided by the Mauritanian authorities.Livestock
21.4
Small-scale 
fishing
0.8
Other 
manufacturing 
industries
4.2Horticulture
3.5
Mines
12.8
Construction 
and public 
works
6.2Transport and 
telecommunications
9.9Shops, hotels 
and restaurants
17.7Other 
services
16.1Indirect taxes
10.0 Livestock
14.1
Small-scale 
fishing
1.2
Other 
manufacturing 
industries
4.2
GDP:  UM 82,353 million GDP:  UM 245,596 million Fishing 
industry
5.0Fishing 
Industry
4.2
7. The mining sector is considered to be the sector of the Mauritanian economy with the greatest
potential.  In 1999, the Government adopted a new Mining Code to provide a more attractive legal
and fiscal framework for investors.  It simplifie d the procedures for allocating mineral titles and
offered exemptions from duties and taxes during the exploration period and the first five years of
exploitation.
8. In the mid-1990s, the Government also began liberalizing the services sector, in particular air
transport and telecommunications services, by opening them up to foreign investors and partiallyprivatizing the State enterprises active in these areas.
(2) A
GRICULTURE
(i) Overview
9. Agriculture accounts for about 18 per cent of GDP and employs nearly 60 per cent of the
labour force.2  Livestock-raising is still the dominant activity and alone accounted for 14.1 per cent of
GDP in 2001.  The main agricultural activities are growing food crops and the nomadic herding of
cattle and sheep.  The principal crops are dates, millet, sorghum, paddy rice, maize, vegetables and
                                                     
2 "Mauritanie" (1998), Marchés tropicaux et méditerranéens , special issue, March.Mauritania WT/TPR/S/103
Page 57
food root crops.3  Almost all agricultural production is consumed locally.  As local production covers
only about 40 per cent of the country's food requirements, local crops have to be supplemented by
imports and international aid during periods of drought.4
10. According to the information available, the principal agricultural exports are cattle, hides and
skins, and gum arabic.  Exports of cattle on the hoof are difficult to evaluate owing to the lack of
official statistics.  However, the Mauritanian authorities estimate traditional exports of cattle on thehoof to the Malian, Senegalese and Moroccan markets at 30,000 to 70,000 head of cattle and
300,000
 sheep.5  In 1997, the most recent year for which statistics are available, the Central Bank of
Mauritania estimated that in value terms exports of hides and skins amounted to UM 51 million.6
Gum arabic production is gradually recovering after declining during the 1980s7, thanks to better
weather conditions and increased participation by villagers.8  At present, according to the authorities,
production is somewhere between 1,500 and 2,000 tonnes per year;  direct and indirect exports9 were
estimated at 1,000 tonnes in 1997.10  Mauritania has also begun exporting French beans, okra and
melons.
11. Agriculture in Mauritania is heavily dependent on the weather conditions.  Although it is a
large country, less than 3 per cent of the land (502,000 hectares) is arable and only 1 per cent receivesenough rain to grow food crops – mainly in the valley of the Senegal River.  The country's irrigable
potential is 137,000 hectares, of which only 33,600 hectares are currently in use, mainly for intensive
rice growing, the rest being devoted to market gardening.
11  Some 10 per cent of the country is
grazing land.
12. The livestock subsector has been seriously affected by repeated spells of drought during the
last 30 years, especially in 1972 and 1982-84.  Some herds have still not fully recovered:  for
example, there were 1,394,000 head of cattle in 2001 as compared with 2,000,000 in 1969.  However,in normal times, meat production is sufficient to meet local demand.
12
(ii) Agricultural policy
13. Up to the beginning of the 1990s, the Government pursued a policy of food self-sufficiency,
under which the importation of staples was controlled by the State trading enterprise SONIMEX.
Since 1989, under the Agricultural Sector Adjustme nt Programme (PASA), the Government has been
liberalizing the sector and gradually disengaging itself from direct participation in production.  The
measures implemented include the progressive elimination of SONIMEX's monopoly between 1990
                                                     
3 United Nations Food and Agriculture Organization (undated).
4 In 1999, agricultural imports amounted to 36.4 per cent of total imports (table AI.3).
5 Mauritania is traditionally considered to be the region's biggest exporter of cattle on the hoof.
However, it is difficult to estimate the volume of these ex ports as they fall mainly within the informal sector and
accordingly are not recorded in the official trade statistics.
6 World Bank (2001b), Volume II, chapter 4.
7 Gum arabic production fell from 5,700 tonnes per year between 1968 and 1972 to 120 tonnes per year
towards the end of the 1980s.
8 Ministry of Trade, Craft Industries and Tourism (2001).
9 There is substantial informal trade with Mali and Senegal.
10 Ministry of Rural Development and the Environment (2001).
11 Irrigated rice growing has been developed in the valley of the Senegal River thanks to the
construction of two dams by the Senegal River Development Organization (OMVS), of which Mauritania is aMember together with Mali and Senegal.
12 Africa Institute of South Africa, online information.  Available at the following address:
http://www.ai.org.za/html/Restricted/body_mauritania.html.WT/TPR/S/103 Trade Policy Review
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and 199313;  the abandonment, in June 1999, of the former quota system which linked the importation
of rice with the purchase of local paddy (box IV.1);  and the abolition of export taxes (present in the
legislation but, according to the authorities, never applied) on agricultural products such as live
animals, meat and edible meat offal, certain dairy products, gum arabic, salt, and hides, in
January 2000 (chapter III (3) (ii)).
14. As envisaged in the Letter on Irrigated Agriculture Development Policy to 2010 and the
Programme for the Integrated Development of Irri gated Agriculture in Mauritania (LPDAI), the
Government has also continued reducing customs tariffs and has standardized VAT at 14 per cent;
and some food imports have been zero-rated for VAT.
15. One of the key features of the reforms has been the expansion of rural credit, which is
essential to offset the lack of self-financing among farmers.  This policy found concrete expression inthe establishment, in 1992, of the Union nationale des coopératives agricoles de crédit d'epargne de
Mauritanie  (National Union of Mauritanian Agricultural Savings and Loan Cooperatives)
(UNCACEM), with support from the budget (section (6) (ii)).  UNCACEM grants loans to farmers
(with the exception of livestock-raisers) at below market rates.
14  Until recently, loans were strictly
reserved for rice production but in 1997 UNCACEM undertook to diversify credit facilities and grantlong-term loans.  According to the authorities, broad progress has been made with diversification,
whereas a start has still to be made with the granting of long-term loans.
15  Within the general context
of the PDIAIM (see below), UNCACEM has adopted a development programme which includes the
objective of self-financing for 2002.
                                                     
13 SONIMEX was established shortly after Mauritania achieved independence, to ensure that the
country was supplied with staple food.  Originally, it was responsible for the importation of staples such as rice,tea and sugar.  It also exported a number of products, in particular gum arabic, until the international market for
that product disappeared.  With time, SONIMEX's imports became more diversified and it also began marketing
certain local products such as rice.  It had a dual func tion, simultaneously ensuring that outlying areas were kept
supplied and controlling prices.  However, with the abolition of the monopoly, numerous private operators
began importing agricultural products.  At present, it mainly imports tea, sugar and rice. At the Government'srequest, SONIMEX may also import other products in or der to regulate the market, for example in cases of
excessive speculation or market disruption (as has already occurred with flour and cement).
14 The difference in rates is tempting some beneficiaries to finance non-agricultural activities with loans
intended for agricultural production.  According to the World Bank, in some cases, this is causing delays in therepayment of loans allocated for financing agricultural activities, i.e. short-term activities, and holding back thestart of the new production season (World Bank (2001b), Volume II, chapter 6).
15 Ministry of Rural Development and the Environment (2001).Mauritania WT/TPR/S/103
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IV.1:  The rice sector in Mauritania
The development of rice growing and its predominance over other rural activities are mainly the result of the
Government's efforts in the areas of irrigation, land policy and sectoral support.
Up to the 1990s, the Government pursued a policy of food self-sufficiency and imports of staples, including rice,
were controlled by SONIMEX, which held a monopoly.  The price of rice was fixed.  In 1989, the Government introducedthe Agricultural Sector Adjustment Programme (PASA), which marked the beginning of the liberalization of the sectorand the withdrawal of the Government from involvement in production.  As a result, the rice import monopoly was
abolished and collection by the public authorities was liberalized.  To prevent a decline in sales of local rice, in 1993, at
the Government's initiative, the operators formed a "pool of importers" managed by SONIMEX, with a view to ensuringoutlets for local rice and guaranteeing a price for paddy.  Under this system, the marketing of rice was characterized by ahigh fixed price for paddy (whatever the quality of the rice) and by the coupling of imports with the marketing of local
rice.  To offset their imports, importers had to buy an equiva lent quantity of local rice.  The financial cost of marketing
was borne by the State.
During the 1990s, the Government maintained the incentives for rice production.  In addition to the sales
guarantee represented by the pool system, the rice sector benefited from government investment and subsidized rice
marketing loans, as well as from direct subsidies for rice pr oduction.  Agricultural credit was aimed mainly at financing
the rice crop.
The level of border protection also appears to be one of the highest in the region.  In addition to customs duties,
value added tax and minimum flat rate tax (IMF) are also applied, although it seems that these last two taxes are notimposed on locally-produced rice.  In 1998, total taxes applied to imported rice varied between 48 per cent and 58 per centdepending on the quality of the rice.  In 1999, total taxes fell slightly to 45 per cent.
Rice production increased considerably during the second half of the 1980s.  The rice-growing area rose from
6,600 hectares in 1986-87 to 21,790 hectares in 1999/2000.  However, despite the Government's efforts, progressremained limited and, in particular, yields remained low and sometimes even declined.  The cultivated area fluctuated
sharply and the quality of the rice failed to match consumers' expectations.
In 1999, within the context of the Letter on Irrigated Agriculture Development Policy (LPDAI), the Government
decided to abolish the pool.  The importation of rice was liberalized and the purchase of local production was no longerguaranteed.  Prices were also liberalized.  During the 2000/2001 season, a new rice marketing system was introduced to
replace the buyer's pool.  Paddy is marketed by the millers and economic interest groups (GIE).  Financing is provided by
UNCACEM.  SONIMEX buys white rice from the operators at the market price.
To help the producers overcome the deficiencies and obstacles with which they are faced, the Mauritanian
Government is proposing to maintain the financing of the collection and processing of paddy by UNCACEM, to
consolidate the GIE system and to encourage improvements in the storage infrastructure and the installation of newindustrial hullers.  This system will be in place for the 2001/2002 season.
Sources:  Ministry of Economic Affa irs and Development and UNDP (2001), Bilan économique et social 1990-1998 ;
Islamic Republic of Mauritania (2001), Bilan des réformes macro-économiques et structurelles 1998-2000 et
perspectives pour la période 2002-2004 , document to be presented at the Fourth Consultative Group for Mauritania,
Paris, 17-19 December; World Bank (2001b), Mauritania - Integrated Framework, Volume II, chapter 6.
16. There are several ongoing projects aimed at encouraging the development of the agricultural
sector, the most important of which is PDIAIM, begun in 2000.  Under this programme an 11-year
strategy has been devised, mainly with the objective of increasing value added in the agricultural
sector and improving the employment opportunities and income of the inhabitants of the Senegal
River valley.  The principal measures envisaged are the establishment of a favourable legal and
institutional framework, the development of basic infrastructure, the diversification of production and
the mitigation of the impact on the environment.  In particular, PDIAIM is financing rehabilitation,
advisory and credit operations.  Moreover, a programme of reforms in support of export activities,WT/TPR/S/103 Trade Policy Review
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including the introduction of quality labels, the facilitation of transport, the supply of inputs and
technical advice, is envisaged for the second phase of the project.
17. In the livestock-raising sector, the existing regulatory framework16 governing the exportation
of cattle and meat is out-of-date (introduced during the period 1960-1980) and needs adapting to the
current sanitary situation and the international agreements in force.17
18. The main trade policy instrument at the border is still the tariff.  The average MFN rate for
agricultural products (WTO definition) is 12 per cent.  At HS 2-digit level, the maximum rates apply
chiefly to imports of meat (chapter 02), vegetables (chapter 07), edible fruit (chapter 08) and
preparations of these products (chapters 16 and 20, respectively).  Mauritania also applies seasonal
duties to a small number of agricultural products (14 lines);  the highest rate is applied during the
marketing season for local produce.18
(iii) New guidelines for agricultural policy
19. The Government regards agriculture (including livestock-raising) as a priority sector for
encouraging economic growth and reducing dependence on imports.  The four objectives of the
Government's Rural Sector Development Strategy for the period up to 2010, presented in 1998, were
as follows:  to ensure food security through the development of domestic production;  to improve theincomes of farmers and generate rural employment;  to protect and preserve natural resources;  and to
encourage the integration of agriculture into the national and international markets.
19
20. The means chosen by the Government for achieving its objectives include the encouragement,
liberalization and rationalization of agricultural production.20  The Government also reaffirmed its
intention of gradually disengaging itself and transferring all its production and marketing activities to
private operators.21  These reforms are to be accompanied by the development of the economic and
social infrastructure, the provision of informati on on local and international markets, and sectoral
price and promotion policies.  The Government is also intending to encourage private investment, and
in particular foreign direct investment, in niche export opportunities for fresh produce and to
modernize marketing channels and storage systems.22
21. The Government's strategy for encouraging agricultural production and exports is based on
the promotion of small-scale and industrial processing;  the use of appropriate seeds and thedevelopment of artisanal preservation techniques;  the promotion of a local-product preservation
industry;  support for targeted niche exports (fine French beans, okra, exotic fruits and vegetables);
the reduction of transport costs through the liberalization of the sector and the extension of the road
infrastructure;  and the exportation of fresh produce by air or by refrigerated vessel.
23
                                                     
16 The regulatory framework consists of the following:  Decree No. 65 087 regulating the importation
and exportation of animals and animal products;  Decree No. 69 132 regulating sanitary policy;  Order
No. 81/206 regulating the exportation of cattle and fresh meat;  and Decree No. 75 111 regulating pastoral
grazing and the exportation of animals and animal products.
17 World Bank (2001b), Volume II, chapter 4.
18 Only agricultural food products, such as onions, tomatoes, carrots and lettuce, are involved.
19 Ministry of Trade, Craft Industries and Tourism (2001).
20 "Principal Growth Sectors" [online].  Available at the following address:
http://www.mauritanieonline.com/investing/principal.htm [16 July 2001].
21 Ministry of Trade, Craft Industries and Tourism (2001).
22 Ministry of Trade, Craft Industries and Tourism (2001).  See also the information available at the
following address:  http://www.mauritania.mr/Francais/produc_veget_fr.htm [19 September 2001].
23 Ministry of Trade, Craft Industries and Tourism (2001).Mauritania WT/TPR/S/103
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22. However, the possibility of increasing production and exports is primarily based on the
exploitation of unexploited arable land and off-season production.  Nevertheless, the number of
products that Mauritania could potentially export remains very limited and the Government's main
concern is the production capacity needed to meet local demand.
(3) FISHERIES
(i) Overview
23. Fishing is one of the key sectors of the Mauritanian economy.  About 95 per cent of the catch
is exported24 and the sector provides 41.5 per cent of foreign currency earnings, as well as 25 per cent
of government revenue.25  According to the statistics compiled by the Ministry of Fisheries and the
Maritime Economy (MPEM) for 1999, fishing generates 35,000 jobs, including 3,500 in industrial
fishing, 14,000 in small-scale fishing, and more than 17,000 on land.26  The main export markets are
Japan and the European Union.  Almost all fish eries products are exported from the Port of
Nouadhibou, the only fishing port along more than 700 kilometres of shoreline, which is situated at
the northern end of the coast and totally isolated.
24. Mauritania's coastal waters are considered to be among the richest in the world.  The
exclusive economic zone (EEZ) extends over an area of 230,000 km2.  Mauritania's fish reserves (that
is to say the stocks that can be fished without risk to regeneration) are estimated at 385,420 tonnes for
demersal species, such as cephalopods (51,000 tonnes), crustaceans (5,420 tonnes), demersal fish
(28,000 tonnes) and clams (301,000 tonnes)27; reserves of pelagic species (sardinella, mackerel,
cutlass fish) are estimated at 1,350,000 tonnes.
25. Mauritania's fish resources are exploited mainly by two types of fleets:  a small-scale fishing
fleet consisting (in 2000) of more than 2,500 canoes28 and a national and foreign semi-industrial and
industrial fleet consisting mainly of trawlers.  The foreign industrial fleet, which accounts for about90 per cent of the catch in the EEZ, operates in accordance with a licensing system under cooperation
agreements or private chartering arrangements.
26. The total catch in Mauritania's small-scale fishing sector is about 20,000 tonnes.  The number
of fishermen is constantly increasing:  it rose from less than 3,000 in 1991 to 14,000 at the end of
1999.
29  Industrial fishing mainly involves fishing fo r demersal and pelagic fish.  According to the
latest data available (2000), there is a fleet of 390 fishing boats, of which 180 are Mauritanian
(including charter boats) and 210 foreign.30 The catch of the industrial fishing fleet is estimated at
600,000 tonnes per year.
27. The demersal species are exploited by domestic and chartered or licensed trawlers.  In 1999,
159 boats were engaged in bottom fishing, in particular for cephalopods;  110 of these boats were
                                                     
24 Imports of fisheries products are marginal consisting mainly of small quantities of preserved
sardines, particularly fisheries from Morocco.
25 Nevertheless, this sector's contribution to GDP is relatively modest (5.4 per cent), a reflection of the
low net value added.
26 Bru and Hatti (2000).  According to the same authors, "the figure of 17,000 jobs on land is a very
considerable underestimate.  At least twice as many jobs are linked with fishing which, when the jobs on land
are added to those at sea, gives a total of more than 50,000."
27 Information provided by the Ministry of Fisheries and the Maritime Economy.
28 Bru and Hatti (2000).
29 Ministry of Trade, Craft Industries and Tourism (2001).
30 Bru and Hatti (2000).WT/TPR/S/103 Trade Policy Review
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Mauritanian31, while the other 49 were fishing under Mauritania's agreements with the EU.32  Thus,
the Mauritanian industrial fleet is chiefly geared towards fishing for cephalopods, almost exclusively
for the Japanese market.  The cephalopod catch was of the order of 27,000 tonnes, mainly octopus.33
28. It is mostly foreign boats (about 80), some of which are chartered by Mauritanian companies,
that carry out pelagic fishing.  Despite the lack of accurate statistics, it is estimated that their catch
varies between 336,000 tonnes (1995), 553,100 tonnes (1998) and 380,400 (1999).34  T h e  f o r e i g n
boats also dominate the other specialized fisheries, such as fishing for shrimp (40 shrimp boats, of
which four are Mauritanian), hake (20 boats, of wh ich six are Mauritanian) and tuna (70 boats, all
foreign).35
29. In addition to the sea fishing described above there is also some freshwater fishing.  This is
practised irregularly and seasonally on the Senegal River, its tributary, the Gorgol, and on the nearbylakes.  The freshwater catch is generally consumed locally.  There are no recent statistics on this type
of fishing.  The FAO estimated 1978 production at around 13,000 to 15,000 tonnes.
36  However,
freshwater fish production fell sharply due to the long regional drought and in 1987 amounted to only
about 3,000 tonnes.  The recent improvement in rainfall has been accompanied by a recovery in
production which is estimated to have been about 7,000 tonnes at the end of the 1990s.37
(ii) Fisheries Policy
30. Mauritanian fisheries policy is constantly evolving.  Initially, in the 1970s, policy was more
protectionist and aimed primarily at encouraging the cr eation of a national industrial fishing fleet, as a
result of the conclusion of bilateral fishing agreements based on chartering or joint ventures.  In 1982,
the Government made it compulsory to land and ma rket the fish at the port of Nouadhibou and for
half the members of every crew to be Mauritanians.  In 1984, the Mauritanian Fish Marketing
Company (SMCP) was established in order "to strengthen Mauritania's negotiating capacity" andensure the repatriation of foreign currency.  This monopoly over all cephalopod exports lasted until
the company was privatized in 1994.  During the 1980s, the Government invested considerable sums
of money in building up a Mauritanian fleet and constructing on-shore refrigeration and storage
facilities.
38
31. In 1994, declining resources, mismanagement and other difficulties led the Government to
revise its fisheries policy.39  Its main concerns were the protection of resources, the rationalization of
                                                     
31 According to Article 7 of the Fisheries Code 2000, "Mauritanian fishing boats are fishing boats
registered and naturalized in Mauritania in accordance with  the provisions of the law establishing the Merchant
Marine Code".
32 IMF (2000b).
33 "Les produits de la mer " [online].  Available at the following address:
http://www.univnkc.mr/forum/secteurs1.html.
34 IMF (2000b) and Ministry of Trade, Craft Industries and Tourism (2001).
35 Ministry of Trade, Craft Industries and Tourism (2001).
36 United Nations Food and Agriculture Organization (2000).
37 Fishbase, online information. Available at the following address:
http://fishbase.org/Training/CountryReports/Dakar/Mauritania.htm.
38 However, these facilities remain underutilized since foreign trawlers are equipped with on-board fish
chilling or freezing systems.
39 According to the FAO, another problem encountered in this sector was and still is the non-repayment
of loans.  The promotion of small-scale fishing was based on a large number of projects, the aim of which wasto train the largest possible number of fishermen in the shortest possible time.  At the end of their training theywere helped to purchase a fishing unit on credit.  However, the project often ended without any evaluation of theMauritania WT/TPR/S/103
Page 63
fishing, the improvement of the sector's performance and the continuing withdrawal of the State from
production and marketing activities.  The new Fisheries Code 2000 is also based on these principles
and stresses the controlled development of commercial fishing, the expansion of small-scale fishing
and the reorganization and modernization of the Mauritanian fleet through the acquisition of boats
suitable for coastal fishing and the development of exports of processed products.
32. To encourage the development of small-scale and coastal fishing, the Fisheries Code
introduced coastal fishing as a third category of commercial fishing, in addition to industrial and
small-scale fishing.  It is defined as fishing "with motorized vessels with an overall length or at least
12 metres but not more than 24 metres, not provided with means of freezing, trawling or drag-
netting".  According to the Government, this fishing has the advantage of being easier to manage and
control than small-scale fishing from canoes or industrial deep-sea fishing.
(a) Legislation
33. The Fisheries Code (Law No. 2000-025 of Ja nuary 2000) forms the regulatory basis for
fishing activities.  The sector is administered by the Ministry of Fisheries and the Maritime Economy
(MPEM) which is responsible for "drafting and implementing government policy in the areas of
freshwater and sea fishing, the merchant marine and sea transport".  In 1998, the Directorate for thePromotion of Fishery Products (DPPP) was established under the MPEM, with the task of developing
fishing and promoting national fisheries products at home and abroad.
40  The institutions that advise
on management policies, such as the National Centre for Oceanographic Research and Fisheries
(CNROP)41, the Fisheries Surveillance and Maritime Control Delegation (DSCPCM) and the
Mauritanian Fish Marketing Company (SMCP)42 are under the authority of the MPEM.
34. According to the Fisheries Code, Mauritania's fish resources are part of the national heritage
and, consequently, the right to fish belongs to the State (Article 4).  Any fishing activity in
Mauritanian waters, together with the purchase or chartering of fishing boats, is subject to prior
authorization.  The operations of mother ships, logistical support vessels, transhipment vessels and
feeder ships are also subject to special authorization by the Minister for Fisheries (Article 29).
35. No Mauritanian or foreign vessel may engage in fishing without a fishing licence or
authorization.  The conditions for granting, renewing, suspending, transferring and withdrawinglicences are set out in the implementing decree.  Licences are issued for a maximum period of one
year.  Foreign fishing vessels may be authorized to  fish in Mauritanian waters under international
agreements and other arrangements.  However, exceptionally, the Fisheries Code provides for the
possibility of foreign vessels operating in Mauritanian waters even where there are no agreements or
other arrangements.
                                                                                                                                                                    
results or repayment of the loans (Bru and Hatti (2000 )).  The Government is now considering revising this
training system.
40 It is, in fact, the MPEM that has changed by relinquishing its surveillance and control functions in
favour of a regulatory and supervisory role.
41 The CNROP is responsible for data collection and analysis, the preparation of technical opinions and
the sanitary control of fishing products.
42 Under the regulations, the SMCP has exclusive responsibility for marketing frozen demersal species
or cephalopods.  The company is also authorized to levy  statistical and municipal taxes.  Moreover, in case of
non-payment, and solely at the request of the Treasury, it may levy access and territorial duties.WT/TPR/S/103 Trade Policy Review
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36. Fishing vessels are obliged to unload their products and catches (that is to say, effectively
land all fished products for storage, treatment, processing or exportation) in Mauritanian ports, subject
to exemptions granted to foreign vessels for technical, economic or general policy reasons.  No
exemption is granted to cephalopod boats or boats designed for catching species protected under the
Fisheries Development and Management Plan, unless an international agreement provides otherwise
(Articles 17 and 18).  Products which have to be landed are liable to payment of the duties and taxesimposed by the legislation in force.
(b) Agreements, conventions and joint ventures
37. Mauritania's principal partner in this area is the European Union, though cooperation with the
countries of Eastern Europe has also developed considerably in recent years.  The bilateral agreement
signed with various countries include the Sea Fisheries Cooperation Agreement between the EuropeanUnion and Mauritania, with renewal of the protocol in July 2001 for the period 2001-2006
43, and
fisheries agreements with countries such as Japan, Senegal and Russia.44  Mauritania has also
concluded fisheries cooperation agreements with Algeria, Morocco and Tunisia.
38. The Government is also encouraging the establishment of joint ventures with technically
sophisticated foreign enterprises in order to increase value added and create jobs.45  A number of joint
ventures have already been set up.  Nevertheless, processing of fisheries products and value-adding
activity remain at a low level and there are only a few processing plants in operation.
(c) Fish marketing
39. Since the SMCP was privatized in 199446, its monopoly has applied to the export marketing
of fisheries products subject to the landing obligation (demersal fish, cephalopods and crustaceans)47,
which account for about 56 per cent of total fish exports (1999).48  The prices for these products are
negotiated by the SMCP;  the producer receives the export price less the actual cost of handling andstoring and a marketing commission of 2.9 per cent of the value.  Other fisheries products may be
freely exported.
                                                     
43 The Agreement with the European Union grants free licences (exempt from all tax).  In return, the
financial contribution in favour of Mauritania has risen from €266.8 to €430 million over five years.  TheAgreement also provides for financing for sector modernization, including scientific and technical research for
analysing the state of fish stocks and measures to improve the monitoring and surveillance of fishing activities
to prevent over-fishing or illegal fishing.  The zone in which Community vessels are authorized to operate hasbeen pushed further away from the Mauritanian coast to  afford greater protection for local small-scale fishing.
Moreover, to encourage the local economy and create jobs , the EU has promised that its demersal fishing boats
will land more catches in Mauritania.  EU vessels will also employ a larger number of local fishermen.
44 There are draft fisheries agreements with  the Baltic countries, Poland and Ukraine.
45 United States Department of State (2000).
46 The State still holds 35 per cent of the company's equity and retains the right to appoint the
Director-General.
47 Processed products whose value added has been increased are excluded.
48 IMF (2000b).Mauritania WT/TPR/S/103
Page 65
40. In 1996, under the Bilateral Fisheries Agreement between Mauritania and the European
Union, fish exports were banned by the EU because the Mauritanian products did not comply with
international health standards.  Nevertheless, it seems that these problems have been overcome since
the EU has now included Mauritania in its List I of countries and territories from which the
importation of fish products for human consumption is authorized.49
41. In addition to the requirement that the country appears on List I or II, the EU also requires
that the enterprises of the country in question wishing to export to the EU appear on a "list of
authorized establishments".  In the case of Mauritan ia, this means that its enterprises must be certified
by the Ministry of Fisheries and the Maritime Economy as meeting EU sanitary standards.  So far,
63 enterprises have been certified and thus authorized to export fisheries products to EU markets.
42. To meet the quality requirements of the export markets, the Mauritanian authorities are
stressing the need for standardization, labelling and eco-labelling, quality control and certification.  In
this connection, a Centre for the Promotion of Fisheries Products (CPPPM) is in the course of being
established.
43. As an LDC, Mauritania benefits from preferential access to the markets of the developed
countries under various generalized system of preferences (GSP) regimes.  For the fishing sector, themost important of these is zero-rated access to the Japanese market for octopus and squid exports.
44. The level of customs duties and other taxes applied to Mauritanian imports of fish and
fisheries products is relatively high.  These products are subject to a maximum duty rate of 20 per
cent, to which must be added a 3 per cent statistical fee.  They are also subject to VAT at 14 per cent
and the minimum flat rate tax (IMF) at 4 per cent.
50  However, this does not seem to be intended to
protect the local industry.
45. Between 1995 and 1997, the export tax (exit duty) on almost all fisheries products and the
IMF51 were replaced by an access duty applied to bottom fishing and a territorial duty applied to
small-scale fishing for almost all fisheries products.52  To compensate for the fact that it has not been
possible to apply the territorial duty in practice, a tax of 8 per cent is levied on fresh products of the
small-scale fishing sector at the time of export.  Pelagic fisheries products are subject to an export tax
which varies between 2 and 11 per cent depending on the species.
                                                     
49 Any country wanting to export fisheries products to the EU must have the Commission's
authorization and appear on one of two lists.  Countries whose national fisheries products monitoring systemsare considered satisfactory by the Commission are permanentl y included in List I. List II is a temporary list that
includes countries the Commission has found to be part ly in conformity or which are awaiting inspection but
considered acceptable on the basis of their legislation and other available information.
50 Chapter III (2) (iii) (d).
51 Chapter III (3) (ii).
52 The IMF is now only levied on pelagic fish exports at a rate of 2 per cent.WT/TPR/S/103 Trade Policy Review
Page 66
(4) MINING
(i) Overview
46. The mining sector contributes almost 13 per cent to Mauritanian GDP and is considered to be
the country's largest employer, just behind public services (it employs around 5 per cent of the labour
force).53  Mining products account for nearly 60 per cent of total Mauritanian exports.
47. Mauritania's principal mineral resource is iron ore, which accounts for almost all the sector's
export earnings.  Mauritanian iron reserves are estimated at six billion tonnes and are considered to be
the largest in the world.54  Mauritania is the world's thirteenth largest iron ore producer55 with an
annual output varying between 10,400 and 11,700 tonnes, almost all of which is exported.56  The only
enterprise exploiting this resource is the National Industrial and Mining Company (SNIM), the
country's principal industrial entity (box IV.2), which is 78 per cent State-controlled.
48. Apart from iron, according to the experts Mauritania also possesses, other unexploited wealth,
such as gold, diamonds, copper, cobalt, sulphur, gypsum, uranium, aluminium, and phosphates.57  In
1998, for the first time a Mauritanian enterprise obtained a licence to mine phosphate in cooperation
with foreign enterprises.  Exploration for oil is in progress.58
49. The mining sector is considered to offer great potential for the Mauritanian economy as well
as opportunities for foreign enterprises, especially those that supply mining equipment and services.
In recent years, Mauritania has witnessed the development of intense exploration activity, dominated
by foreign companies and mainly aimed at discovering oil, gold and diamonds.  In 1999 and 2000, the
Mauritanian Government signed or renewed several exploration contracts with various foreign
enterprises.  These companies have all confirmed the presence of gold, diamonds, phosphates,
aluminium or copper.59  In 1999, Rex Diamond Mining Corporation discovered the first
"commercially viable" deposits of diamonds and gold in the north of Mauritania.
(ii) Mining policy
50. The Ministry of Mining drafts mining development policy and monitors and controls the
application of the mining regulations.  To facilitate its work it has set up two main services:  the
Directorate of Mines and Geology and the Maur itanian Geological Survey Office (OMGR).
51. A new mining policy, with a greater emphasis on foreign investment, was adopted by the
Government in 1997.  In 1999, with the assistance of the World Bank, the Government drew up the
Project for the Institutional Strengthening of the Mining Sector (PRISM), whose main objective is to
improve Mauritania's capacity and competitiveness in order to attract private investment in the
                                                     
53 Online information.  Available at the following address:
http://www.worldinformation.com/World/Meat/Mauritania/profile.asp?country=222.
54 South Africa Institute of South Africa, online information.  Available at the following address:
http://www.ai.org.za/html/Restricted/body_mauritania.html.
55 Online information.  Available at the following address:  http://www.worldinformation.com/
World/Meast/Mauritania/profile.asp?country=222.
56 IMF (2000b).
57 Canadian Ministry of Foreign Affairs and International Trade, online information.  Available at the
following address:  http://www.infoexport.gc.ca/docs/view-f.asp?did=1605.
58 For the time being, no oil is being produced and all petroleum products are imported.  The only
refinery in Mauritania – NAFTAL – is an Algerian company and utilizes Algerian crude.  All of NAFTAL'sproduction is consumed on the Mauritanian market.
59 United States Department of State (1999).Mauritania WT/TPR/S/103
Page 67
development of the mining sector.  At the same time, Mauritania has also begun reforming the mining
legislation in force, with the adoption in 1999 of a new Mining Code designed to stimulate and
encourage investment in mineral exploration and production.60
52. The new general legal framework consists of  Law No. 99/013 of 23 June 1999 establishing
the new Mining Code, Decree No. 99.160 of 22 December 1999 defining the conditions and
procedures for the application of the Mining Code in respect of prospecting authorizations andmineral titles, and Decree No. 139 of 1 November 2000 defining the application conditions and
procedures in respect of mining police. Within the Ministry of Mining, the Government has set up an
administrative unit – the Mining Registry Unit – which administers mineral titles and has exclusive
responsibility for dealing with investors with a view to facilitating their activities in the country.
53. According to the authorities, the new Mining Code provides a more attractive legal and fiscal
framework for investors.  It simplifies the procedures for allocating mineral titles, exempts all the
products from duties and taxes during exploration and the first five years of exploitation, and
guarantees a stable tax regime.
61
54. Seven groups of minerals:  iron and related ores (group I), other metals and rare earths
(group II), coal and other fossil fuels (group III), uranium and other radioactive elements (group IV),industrial minerals (group V), precious stones other than diamonds (group VI), and diamonds
(group VII) are subject to the mining regime and are regarded as belonging to the State (that is to say,
their ownership is distinct from the ownership of th e soil).  The rest are treated as belonging to the
category of deposits subject to the quarry regime and, consequently, to the conditions of ownership of
the soil.
55. Four types of permits and promotional areas have been established to meet the needs of both
small-scale mining operations and the exploration companies.  A prospecting authorization is valid forsix months and can be renewed once only for the same  length of time.  Applications must be filed
with the Mining Registry Unit.  Authorization is granted by the Minister for Mining, who must reply
within one month of receiving an application.  Any natural person may engage in prospecting
activities (on the ground or from the air), outside the reserved and promotional areas and to the
exclusion of the existing mining zones.  Prospecting does not confer any exclusive right on theprospector.
56. An exploration permit confers the exclusive right to prospect and explore for minerals within
a maximum area of 1,500 km
2 (10,000 km2 for diamonds) and to an indefinite depth.  The maximum
number of permits that a natural or legal person may hold is 20 (10 for diamonds).  Exploration
permits are allocated by the Council of Ministers and granted on a first come-first served basis,provided that the applicant possesses the necessary technical and financial capacity.  They can be
obtained in 15 days if the financial and technical requirements are met.  Permits are valid for three
years and may be renewed twice for the same period of time.
                                                     
60 The new Code repeals the 1977 Mining Law No. 77.204 establishing a Mining Code and its
amendments and Order No. 84.017 fixing the tax on quarry materials.
61 Ministry of Trade, Craft Industries and Tourism (2001).WT/TPR/S/103 Trade Policy Review
Page 68
IV.2:  National Industrial and Mining Company (SNIM)
SNIM, the largest iron ore mining company and Mauritania's principal industrial entity, has been operational
since 1963.  It employs nearly 6,000 people and owns 700 km of railway and its own ore terminal.  It is 78 per centState-controlled and exports almost all of its mining products.
Moreover, it has its own extensive social and industrial infrastructure:  two towns, Zouérate and Cansado, with
2,100 and 1,500 homes, respectively, for the workers and th eir families and all the necessa ry social facilities.  The
water and electricity supply systems are also managed by SNIM.  Two power stations at Zouérate and one atNouadhibou generate almost 220 million kWh/year and meet the needs of both industry and residents.
SNIM in brief
Contribution to GDP:  about 13 per cent (1999).
Contribution to the budget:  UM 7.6 billion, or 14 per cent of revenue.
Contribution to exports:  58.5 per cent (1999).Turnover, net profit and net cashflow in 2000:  UM 44.4 billion, UM 4.5 billion and UM 11.8 billion,respectively.
Annual output:  almost 11,000 tonnes per year on average.  The entire tonnage is sold for export, mainly to
Europe.
Customs, tax and foreign exchange regime
SNIM receives special tax treatment.  The company is exempt from all internal taxes (except for VAT), as well
as from customs duties on imports, but instead must pay a "single annual royalty" equal to 9 per cent (10 per cent before2001) of turnover (f.o.b.) on iron ore exports.  Until recently, it was also exempt from payment of VAT, but since the
Finance Law of 2001, the company has been subject to the ordinary VAT regime (now 14 per cent) and receives
exemption only for capital goods used exclusively in its mining activities.  Consequently, the company is now also obligedto pay VAT on the diesel fuel used in many of its operations.  To prevent this from damaging SNIM's internationalcompetitiveness and compromising plans for the privatization of the company, in 2001 the Government reduced the single
annual royalty from 10 to 9 per cent.
At the beginning of 2000, the transfer obligation applicable to export earnings repatriated by SNIM was reduced
to 40 per cent and was then further reduced in stages until it was abolished in June 2001 (30 per cent in June 2000, 20 per
cent in December 2000, and zero per cent in June 2001).
Diversification projects
SNIM is studying several diversification projects.  Exploration work is proceeding under various exploration
licences allocated to SNIM by the Mauritanian Government, including licences for gold and base metals;  diamonds andrelated minerals;  ornamental stones and building materials; and iron, base metals and rare earths.  Feasibility studies
concerning the production of gypsum and solar and rock salt have also been prepared.
The SNIM group
For some time, SNIM has been pursuing a policy of crea ting subsidiaries for its non-core activities, other than
iron ore mining, in addition to taking stakes in existing Mauritanian companies.  The SNIM group cons ists of the
following subsidiaries:  ATTM S.A.  – Société d'assainissement, de travaux, de transport et de maintenance  (Sanitation,
Works, Transport and Maintenance Company) (100 per cent);  SOMASERT S.A.  –  Société mauritanienne de services et
de tourisme  (Mauritanian Services and Tourism Company) (100 per cent);   COMECA S.A.  – Construction mécanique de
l'Atlantique  (Atlantic Mechanical Construction) (92.5 per cent);  SAMMA S.A.  – Société d'acconnage et de manutention
en Mauritanie  (Mauritanian Stevedoring and Maintenance Company) (52.5 per cent);  SAFA S.A.  – Société arabe de fer
et d'acier en Mauritanie  (Arab Iron and Steel Industry in Mauritania) (75 per cent);   SAMIA S.A.  – Société arabe des
industries métallurgiques  (Arab Metal Industries Company) (50 per cent);   and GMM S.A.  – Granits et marbres de
Mauritanie  (Mauritanian Granite and Marble) (62.8 per cent).
Source:   Société nationale industrielle et minière, online information.  Available at the following address:
http://www.snim.fr;  and IMF (2000b), "Mauritania: Statistical Appendix", Staff Country Report  N° 00/90,
August [online].  Available at the fo llowing address:  http://www.imf.org.Mauritania WT/TPR/S/103
Page 69
57. Exploitation permits are issued only to companies incorporated under Mauritanian law and
established by the holder of an exploration permit.  Exploitation permits are valid for 30 years and can
be renewed several times for 10-year periods.  They confer on the holder the exclusive right to
prospect, explore and exploit and the right to engage in any concentration, enrichment  or marketing
operation.
58. The small-scale mining licence confers on its holder the exclusive right to prospect, explore,
exploit and dispose of the products mined within a maximum area of 2 km2 to a depth of 150 metres.62
Licences are allocated by the Minister for Mining within one month to the first natural or legal personto apply.  Small-scale licences are valid for three years and can be renewed three times, in each case
for a further three-year period.
59. Promotional areas, created by the order of the Minister for Mining, have a maximum area of
5,000 km
2 and can last for a maximum of two years.  The aim is to enable the Government to
undertake prospecting and exploration work with a vi ew to promoting the development of the sector.
Once the data and the results of the work have been published, exploration licences are allocated to
investors, the only difference being that these perm its are auctioned off instead of being issued to the
first applicant.
60. The tax regimes applicable to the various types of permits are described in table IV.1.  Only
the prospecting authorization is not subject to any duty or tax.
61. The Ministry of Mining also supervises the activities of five public enterprises:  Société
national industrielle et minière (SNIM) (National Industrial and Mining Company), Société arabe des
industries métallurgiques (SAMIA ) (Arab Metal Industries Company), Société arabe des mines de
l'Inchiri (SAMIN ) (Arab Inchiri Mining Company), Guelb Moghrein Cie  (GEMAK), which are
responsible for exploiting iron, gypsum and plaster, copper, gold and cobalt respectively, and Société
arabe du fer et de l'acier (SAFA), (Arab Iron and Steel Company), which is responsible for
processing iron ore.
62. The oil and gas sector is governed by the 1988 Petroleum Code.  According to the authorities,
new oil and gas legislation has been prepared and should be promulgated in 2002.
63. The only trade policy measure applied by Mauritania to imports of mining products is a duty
averaging 5.9 per cent with a maximum of 20 per cent for imports of petroleum gas and other gaseous
hydrocarbons and precious (other than diamonds) and semi-precious stones.  In addition to this duty,
there is a 3 per cent statistical fee, 14 per cent VAT and 4 per cent IMF.63
                                                     
62 A small-scale operation is an enterprise employing fewer than 100 people whose net fixed assets do
not exceed UM 500 million (or approximately US$2.75 million).
63 Chapter III (2) (iii) (d).WT/TPR/S/103 Trade Policy Review
Page 70
Table IV.1
Taxation applicable to the various types of mining licences
Type of tax Description
Administrative service tax (Article 86) On the granting, renewal and transfer of exploration permits:  UM 400,000 (US$180,000)
On the granting, renewal, transfer and contribution of exploitation permits:  UM 2, 500,000
(US$11,300)
On the granting and renewal of small-scale mining permits:  UM 1,000,000 (US$4,500)
On declaring the exploitation of a large-scale quarry:  UM 1,500,000
Annual area charge (Article 87) Exploration permit:
– 1st period of validity:  250 UM/km2 (1.10 US$/km2
– 2nd period of validity:  500 UM/km2 (2.2 US$/km2)
– 3rd period of validity:  1 000 UM/km2 (4.40 US/km2)
Exploitation permit:  25 000 UM/km2 (110 US$/km2)
Rate:  30% Tax on the industrial and commercial
profits (BIC) of  mining enterprises(Article 90)Exploitation permit:
– exemption for three years starting from the first financial year
Mining royalty (Article 88) Exploitation permit:
– royalties calculated on the sales price of the product resulting from the final stage of
processing of the ore in Mauritania;– payable on all sales made after the product begins to be marketed.
The rate is fixed as follows:
– for groups VI and VII:  from 3 to 7 per cent;– for gold and materials in groups III and V, apart from industrial or ornamental rocks:
3 per cent;
– for materials in groups I, II (other than gold) and IV:  from 1.5 to 2.5 per cent;– for industrial or ornamental rock:  from 1 to 1.5 per cent;
– for quarries:  0 per cent
Deductible from the taxable profit up to an upper limit equivalent to 7 per cent of the
turnover for the same year (Article 89).
Taxes on dividends (Article 91) Reinvested dividends:
– exploration permit:  exemption
– exploitation permit:  exemption
Exported dividends:
– exploration permit:  16 per cent withheld
– exploitation permit:  16 per cent withheld
Equipment, materials, supplies and products of all kinds (including fuel) intended for:
– exploration:
total exemption orexceptional temporary admission procedure
– exploitation:Customs duties, fiscal import duties,taxes and charges (Article 85)
total exemption for the first five years of exploitation;
at the end of this period, a single rate of 5 per cent is applicable to all imported goodsand products, except for fuel, lubricants and spare parts.
Source: Law 99/013 establishing the Mining Code.Mauritania WT/TPR/S/103
Page 71
(5) MANUFACTURING SECTOR
(i) Overview
64. The Mauritanian manufacturing sector is comparatively undeveloped.  The processing of
fisheries products excluded, the sector contributes about 4.2 per cent to GDP (8.4 per cent including
the processing of fisheries products) (chart IV.1).  Almost all manufacturing output is consumed
locally.
65. Though a relatively new sector, first set up in the 1960s, manufacturing has passed through
several phases.  Up to 1979, the State intervened extensively in the sector's activities and launched
projects requiring large-scale investment.  These projects (including a sugar factory, an oil refinery
and seawater desalination) almost all failed.  In 1979, to redress the situation, a new Investment Code
was promulgated to encourage private investment .  This Code offered numerous tax and customs
exemptions, tariff and non-tariff protection and plentiful financing.  According to observers, as soon
as an enterprise was set up, imports were blocked.  This policy resulted in the creation of a number of
Mauritanian enterprises mainly engaged in import substitution.64  The 1979 Code was amended in
1989 and again in 2002 (chapter II (4)), and prices and commercial procedures have been liberalized,
thus permitting certain improvements in the sector.
66. Despite these efforts, the sector remains underdeveloped due to various factors such as the
narrowness of the domestic market, but also the lack of skilled labour, the high cost of basic services,
and expensive and inappropriate credit.65  It remains concentrated in the country's two main cities:
Nouakchott and Nouadhibou.  Manufacturing activities are dominated by the agri-food sector and the
chemical industry.66  The remaining manufacturing activities mainly involve the production of
building materials, metal structures, paper and packing materials.
67. The sector still depends heavily on imported inputs and is dominated by six companies which,
alone, account for more than half of the investment in the sector.  Nevertheless, it is now possible to
observe the emergence of a large number of small informal-sector enterprises (baking, made-up
clothing, repair shops, small-scale metal working, joinery and leather goods).67
(ii) Sectoral policy
(a) Legal framework
68. The legal framework governing industrial activ ities in Mauritania is contained in the
Investment Code and the codes applicable to certain specific activities (chapter II (4) (ii)).  Any
exercise of an industrial activity requires a prior declaration, for which applications should be made to
the Single Window.
                                                     
64 "Le secteur industriel en Mauritanie, le défi de la compétitivité ", [online] discussion.  Available at
the following address:  http://www.mauritania.mr/ami/dossiersFr14.htm [8 October 2001].
65 EIU (2000).
66 In particular, the processing of dairy produce by the TIVISKI enterprise and the processing of
fisheries products (section (3) (ii)).  In November 2001, a new milling company – Grands moulins de
Mauritanie  (GMM) – was inaugurated.  It is the largest agro-industrial enterprise in the country.  The agri-food
sector alone accounts for more than 40 per cent of production.  Together with the chemical industry, it provides
about two thirds of industrial employment.
67 According to a study carried out by the Direct orate of Employment in cooperation with UNDP and
ILO, in 1995 there were four times as many people in informal urban employment (all sectors combined) than instructured employment (170,000 as compared with 41,000).WT/TPR/S/103 Trade Policy Review
Page 72
(b) Trade policy and investment
69. The manufacturing sector, as one of the priority sectors of the 1989 Investment Code, has
benefited from the tax and customs advantages of the Code under two regimes:  the priority enterprise
regime and the establishment agreement regime, which has made possible an increase in the number
of enterprises created.  It can now benefit from the financial incentives introduced by the new 2002
Investment Code in the form of free points (chapter II (4) (ii)).
70. The Government does not appear to have a special development strategy for manufacturing
industry.68  The only export incentives are those accorded under the general framework of the
Investment Code.  The average duty applied to imports of manufacturing products is about 11 per
cent.  To this must be added the 3 per cent statistical fee, VAT at 14 per cent and IMF at 4 per cent.69
For most groups of products the rates applied increase progressively with the degree of processing.
This is particularly apparent in the case of textiles and clothing, wood and furniture manufacturing,
paper and printing, chemical products, and basic metallurgical products (chart IV.2).  This escalation
indicates that the effective protection provided for producers of finished goods is higher than that
indicated by the nominal rates.  For two groups of products (agri-food, beverages and tobacco,
non-metallic mineral products) the average rate applied to imports of primary products is higher thanthe rates applied to semi-processed and processed products.
(6) 
SERVICES
(i) Overview
71. In Mauritania the services sector accounts for about 50 per cent of GDP (chart IV.1).  The
main branches of the services sector in terms of contribution to GDP are shops, hotels and restaurants,
and transport and telecommunications.
72. In the 1990s, Mauritania set out to reform economic policy in relation to services by
privatizing the sector and opening up its market to foreign suppliers.  However, it seems that free-
market forces are not yet operating and investment in the sector appears to be quite limited, due partly
to the residual regulatory restrictions.
73. During the Uruguay Round, Mauritania submitted a schedule of commitments for services.
Its schedule does not include horizontal limitations or exemptions from the obligation to accord MFNtreatment.  It undertook specific commitments onl y in the tourism sector (section (6) (v) below).
Mauritania did not participate in the WTO negotiations on basic telecommunications nor in the
negotiations on financial services.
                                                     
68 In the past there was a policy of encouraging import substitution but it was abandoned.
69 Chapter III (2) (iii) (d).Mauritania WT/TPR/S/103
Page 73
05101520Chart IV.2
Escalation of duties applied to manufacturing industry products, 2001
Per cent
Source: WTO Secretariat estimates based on data provided b y the Mauritanian authorities.
Primary products
Semi-processed products
Processed products
(ii) Financial services
(a) Overview
74. Banking in Mauritania has been completely reformed.  In order to overcome the difficulties
encountered by the banking sector in the mid-1980s, due to the large high-risk portfolio, the shortage
of reserves and the burden of foreign commitments, the Government launched the first phase
(1988-1990) of restructuring under the Public Sect or Adjustment Programme (PASEP) financed by
the World Bank, with a view to progressively liberalizing and privatizing the sector.  Two mergerswere arranged and the Banque arabe africaine  en Mauritanie  (Arab African Bank of Mauritania),
now the Banque mauritanienne pour le commerce international  (Mauritanian International Trade
Bank) (BMCI) was privatized.
70  Moreover, a start was made on recapitalizing all the banks that were
short of capital.  The second phase of the reform programme, which began in 1992, was reflected in
the withdrawal of the State from the banking sector – all the banks, except for Chinguitty Bank, wereprivatized and some (such as the  Union de Banques de développement ) (Union of Development
Banks) were liquidated.  According to the authorities, the current phase is aimed at consolidating the
restructuring, improving the standard of service a nd reinforcing the credibility of the credit system.
71
                                                     
70 BIMA/SMB and BMDC/FND are now the Banque nationale de Mauritanie  (National Bank of
Mauritania) (BNM) and UBD, respectively.
71 Ministry of Trade, Craft Industries and Tourism (2001).WT/TPR/S/103 Trade Policy Review
Page 74
75. The Mauritanian banking system currently consists of the Banque centrale de Mauritanie
(Central Bank of Mauritania) (BCM), seven so-called "primary" commercial banks, two leasing
financial institutions, and organizations specializing in the financing of micro and small enterprises.72
The latter are grouped together in the Association des professionels et opérateurs de micro-finance
(Association of Micro-Finance Professionals an d Operators) (APROMI).  According to the
authorities, at the end of 1999 the Mauritanian institutions had a combined balance sheet ofUM 62 billion (about US$282 million).
73
(b) Commercial banks
76. In Mauritania, banking and lending activities are governed by the Banking Law of
17 July 1995 and the Collection Law of 16 January 1993.  All banking and financial institution
activity is subject to the prior approval of the Central Bank of Mauritania.  Banks and financialinstitutions must be established in the form of a public limited company with fixed capital.
74  T h e
legislation currently in force does not discriminate between investors according to their nationality.
77. All the banks, except for the Banque arabe libyenne mauritanienne  (Libyan Mauritanian Arab
Bank) (BALM), renamed Chinguitty Bank, were privatized in the 1990s.75  Foreign institutions have
minority holdings in three of the banks, the other four are owned by Mauritanian investors.  A new
bank, NISSA Banque (also called the women's bank) is in the process of being established.  Despite
the absence of limitations on foreign participation, foreign companies have not opted for majority
holdings.
78. Credit operations mainly include short-term credit (financing of imports and exports) and
advances, due to the banks' lack of stable resources for financing medium- or long-term credit.  The
recently restructured banks prefer to concentrate their financing on activities connected with foreign
trade.76  Access to credit seems to be skewed towards operators associated, in one way or another,
with the banks' majority shareholders.77
79. According to the authorities, all the prudential rules have been observed.  The banks are also
subject to annual external audits to verify observance of the regulations in force.78
80. The Central Bank of Mauritania acts as a regulator of the country's banking and financial
services.  It plays the part of lender of last resort and can refinance a financial institution short ofliquidity at a rate which it itself fixes with refe rence to the rate for one-month treasury certificates.
This is all the more important in that the interb ank market is almost non-existent and interbank call
money transactions are rare and unregulated.  However, the cost of refinancing by the Central Bank is
                                                     
72 In 2001, two new banks ( Banque du commerce et d'investissement en Mauritanie  (Trade and
Investment Bank of Mauritania) and Compagnie de banque commerciale  (Commercial Bank Company)) were
granted licences and should commence operations during 2002.
73 Ministry of Trade, Craft Industries and Tourism (2001).
74 With the exception of mutual benefit societies and specialized financial institutions.  This also
applies to postal cheque centres and savings banks, which are not subject to the provisions of Law No. 95.011.
75 Chinguitty Bank is jointly owned by Mauritania and Libya.
76 Ministry of Trade, Craft Industries and Tourism (2001).
77 World Bank (2001b), Volume I.
78 Online information.  Available at the following address: http://www.mauritania.mr/Francais/
systeme_bancaire_mauritanien_fr.htm (19 June 2001).Mauritania WT/TPR/S/103
Page 75
high:  the refinancing rate is 13 per cent for all sectors of the economy (discount rate) and the repo
rate is 18 per cent.79
81. Initiatives to recover non-performing loans have had limited success.80  In 1999, the
government set up, under the BCM, the Agency de recourrement des créances bancaires  (Bank Debt
Collection Agency).  The non-payments centre is ready but, according to the authorities, the banks are
slow to make use of it.81  Moreover, lending continues to be concentrated in the fisheries sector, which
is considered problematic in itself, in particular because of the heavy investment, the inherent risks
and the volatility of international prices.
(c) Specialized financial institutions and micro-finance.
82. Despite efforts to reform the banking system, the sector continues to be confronted by a lack
of medium- and long-term investment.  Moreover, bank financing continues to be focused on foreigntrade, while the traditional sectors are neglected.  On 28 January 1998, to correct this situation and
support individuals and households unable to take ad vantage of the banking system, a law establishing
savings and credit unions was adopted.  This law regulates the establishment of mutual institutions in
the form of open stock companies and is additional to the Banking Law of 1995 which authorizes
financial institutions to collect medium- and long-term resources.  It lays down the rules for ensuringthe protection of depositors and the security and transparency of the operations.
83. Another aim of setting up this micro financia l intermediation is to encourage the informal
sector.  The intention is to mobilize small savings and finance business opportunities through savings
and credit unions.  Sixteen credit unions have already been opened.  These are grouped within two
main networks:  Agence de promotion des caisses populaires d'épargne et de crédit  (Agency for the
Promotion of Savings and Loan Uni ons) (PROCAPEC), and CREDIT OASIS.
84. To finance the economic sectors with a strong potential for job creation, such as agriculture
and small-scale fishing, the authorities have encour aged the establishment of specialized institutions.
Agricultural credit consists of two cooperatives and a federation – UNCACEM – which guarantees
the refinancing of their operations.  The cooperatives grant short-term (crop loans) and medium term
(equipment loans) credit.  Maritime credit for small-scale fishing is granted by two cooperatives,
which began operating in 1998, and by the Union nationale des coopératives de crédit à la pêche
artisanale en Mauritanie  (National Union of Mauritanian Credit Cooperatives for the small-scale
fishing sector) (UNCOPAM).
(d) Insurance
85. The Mauritanian insurance sector was liberalized in 1993;  before that, the Mauritanian
Insurance and Reinsurance Company (a liquidated public company) held a monopoly on the localinsurance market.  Law No. 93-94 of 20 July 1993 establishing the Insurance Code broke up this
monopoly and opened up insurance to the private sector and to competition.  At present, there are five
insurance companies which offer a traditional range of products, such as civil liability, fire and theft,
but are also beginning to provide services linked to international trade, such as maritime transport
                                                     
79 The repo rate relates to a lending arrangement un der which one bank transfers securities to another
for a price (repo rate) and the transferor undertakes to buy back the securities and the transferee to sell them
back on an agreed date and for an agreed price.
80 EIU (2000).
81 Ministry of Trade, Craft Industries and Tourism (2001).WT/TPR/S/103 Trade Policy Review
Page 76
insurance.82  There is no Mauritanian reinsurance company, but the national insurers have access to
the reinsurance services of foreign companies.
86. Mauritanian and foreign enterprises wishing to engage in insurance activities must obtain
prior approval, granted by order of the Minister responsible for matters relating to insurance services.
Foreign companies must have the status of an insurance company and be established in the form of a
public limited company or mutual association.83  There are no restrictions on the establishment of
foreign insurance companies on the Mauritanian market.
87. The legislation regulating the insurance sector in Mauritania consists of Law No. 93-40 of
20 July 1993 establishing the Insurance Code;  Decree No. 96-017 of 6 March 1996 on the application
of Article 340 of the Insurance Code;  Decree No. 98-46 of 18 June 1998 authorizing the approval of
insurance and reinsurance enterprises in Mauritania;  and Order No. R-717 of 7 March 2000 regardingexemption from Article 199 of the Insurance Code.
(e) The Islamic financial system
88. An Islamic financial system based on Sharia law is beginning to emerge in Mauritania with
the establishment of Banque Albaraka mauritanienne islamique  (Al Baraka Mauritanian Islamic
Bank) (BAMIS) and the (TAAMIN).
84  This system is based on excluding all "predetermined or
guaranteed profitability".  The basic principles of the system are as follows:  speculation and interest
are prohibited (profit margins or cost-plus, i.e. Mourabaha85, are acceptable);  risk, i.e. profit and loss,
must be shared;  and activities must be lawful (not in conflict with the Sharia).
(iii) Telecommunications
89. Under the structural adjustment programme, the Mauritanian Government has undertaken
significant reforms by creating a competitive fram ework for the telecommunications sector.  A new
telecommunications law (Law No. 99-091) and its implementing decrees defining the legal
framework were enacted in 1999.  The Law is based on the following main principles:  the creation of
an independent regulatory body (regulatory authority);  the separation of postal services from
telecommunications by setting up two independent companies before the end of 1999 (the new
telecommunications company was granted a GSM licence and a monopoly on a fixed network up to
30 June 2004);  the opening up to competition of certain services such as cellular telecommunications,radio-paging, internet services, voice services, etc.;  the opening up of the equity of the national
telecommunications company to private individuals;  and the opening up of the fixed-line service to
competition in 2004.
90. In April 2000, the Office des postes et télécommunications  (Post and Telecommunications
Department) (OPT) was divided into two separate enterprises – Mauritel and Mauriposte – to preparefor the privatization of the telecommunications sector.  In 2001, the Government sold a 52 per cent
                                                     
82 These companies are:  Assurances générales de Mauritanie  (General Insurance of Mauritania)
(AGM), Atlantic Londongate, Nationale d'assurance et de réassurance  (NASR), (National Insurance and
Reinsurance) (NASR), Société anonyme d'assurance et de réassurance  (Insurance and Reinsurance
Corporation) (SAAR) and Société d'assurance islamique  (Islamic Insurance Company) (TAAMIN).
83 CIMDET (2000).
84 Like those of the other banks, the activities of Islamic banks are regulated by the Banking Law of
17 July 1995 which, without referring directly to the Islamic financial system, declares the Law to be applicableto "banks which do not resort to the use of interest rates and practice profit and loss sharing" (Article 2.5).
85 Under this system, the bank finances the purchase of a good or asset by buying it on behalf of the
customer and increases the price before selling it on to the customer.Mauritania WT/TPR/S/103
Page 77
equity stake in Mauritel to a foreign company (Maroc Télécom).86  The new private company has an
exclusive fixed-network licence that expires in 2004.
91. Mobile services have grown rapidly since tw o licences were granted in 2000 - one to the
Mauritel subsidiary and the other to the Société mauritano-tunisienne de télécommunications
(Mauritanian-Tunisian Telecommunications Company) (MATTEL).  This has made it possible to
create competition among operators and to obtain a reduction in international communications costs.However, the prices of local mobile communications  remain higher than those for fixed lines for
which the Government establishes a ceiling price and which are still the lowest in the region
(table IV.2).  On the other hand, prices for international services are slightly lower than for fixed lines.
92. In 2000, fixed lines were mainly available in the urban regions and there were about 19,000
telephone lines for a population of 2.6 million.  The number of mobile subscribers has risen fromabout 14,500 in 2000 to 150,000 at present.
Table IV.2
Price of communications:  international comparisons
(Local tariff in UM per minute)
Burkina
(ONATEL)Morocco
(IAM)Mali
(Sotelma)Senegal
(Sonitel)Mauritania
(Mauritel)France (France
Telecom)
Mobile to  mobile (a) 62.0 45.0 35.0 69.0 108.5 103.0
Mobile to fixed 62.0 45.0 35.0 58.0 125.4 138.0
Fixed to mobile … 45.0 62.0 … 9.1 …
Fixed to fixed (b) 21.0 18.0 29.0 17.0 9.1 21.0
Ratio a/b 2.9 2.5 1.2 4.0 11.9 4.9
… Not available.
Source: Regulatory Authority (2000), Annual Report.
93. The low level of availability of fixed-line telephones and the quality of the services provided
by the fixed-line operator continue to be obstacles to the expansion of the Internet in Mauritania.
Despite the presence of several Internet service providers, use of the Internet is still very limited.87
According to the World Bank, the monthly charges for high bandwidth capacity (64 Kbps) arerelatively high.  Consequently, commercial Internet use is accessible only to the largest enterprises.
(iv) Transport
(a) Land transport
94. The road system in Mauritania is not extensive and no passable road connects the two major
economic centres of Nouakchott and Nouadhibou.  Only 11 per cent of roads are paved, compared
with 16 per cent in the average low-income country.
88  Maintaining the road system is expensive due
to periodic sandstorms.  Accordingly, large segments of the country are difficult to access and itseconomic potential is underexploited.
89  Several projects are in preparation, including the road
connecting Nouakchott and Nouadhibou and the road alongside the Senegal River.
                                                     
86 Up to that time, the telecommunications sector  in Mauritania had been the subject of a State
monopoly exercised by the Post and Telecommunications Department, which was set up in 1959.
87 In May 2000, there were an estimated 849 Internet subscribers (household and business), although
this number is likely to have increased substantially since then.
88 World Bank (2001b), Volume I.
89 For instance, roads in the South that would open up a promising agricultural area are not passable in
the rainy season and difficult to negotiate during any other season.WT/TPR/S/103 Trade Policy Review
Page 78
95. Transport costs are high due partly to the long distances between the centres of economic
activity, underinvestment and poor management.  Another factor responsible for these high costs is
the monopoly granted to the Fédération nationale des transports  (National Transport Federation)
(FNT), which used to determine the choice of carrier and the price.90  This monopoly was abolished in
principle following the promulgation by the Government, in 1998, of a decree opening up road
transport to competition and, in 2001, of an order liberalizing road transport prices.
96. Nor is rail transport very developed.  The only railway (675 km long) is that linking Zouérate
with the port of Nouadhibou, and that is mainly used for transporting iron ore.
(b) River and maritime transport
97. The Mauritanian maritime infrastructure consists of the port complex of Nouadhibou (an ore
terminal, an oil terminal, and a fishing and commercial port), through which pass most exports offisheries products and iron ore, and the deep-water port of Nouakchott – PANPA ( Port autonome de
Nouakchott ) – with a capacity of 1.5 million tonnes per year, which can take container ships and bulk
carriers and through which pass most of the country's imports.
91
98. This infrastructure has been built or is managed by semi-public economic entities (the ore
terminal by SNIM and the oil terminal by NAFTAL) or built by public investment and managed byindustrial and commercial entities ( Port autonome de Nouakchott and Port autonome de Nouadhibou
(fishing and commercial port)).
92
99. Prima facie  port tariffs are very competitive but it seems that services are poor and not client-
friendly.93  There have been reforms, such as the liberalization of handling operations in the port of
Nouakchott.  These services are now provided by seven operators, which have established the Société
d'équipements portuaires  (Port Equipment Company) (SEP) in which they hold shares.  The role of
the SEP is to manage the handling equipment leased to its shareholders.94
100. The river transport infrastructure includes a few river ports on the Senegal River (Rosso,
Kaédi and Gouraye) and mainly handles ferry traffic.95
101. Mauritania maintains an open policy for international maritime shipping.  No cargo
reservation policies are in place.  Since 1995, the sector has been gradually liberalized and the
Government has liquidated its assets in the sector, including the Compagnie mauritanienne de
navigation maritime  (Mauritanian Maritime Navigation Company) (COMAUNAM), a shipping
company jointly owned by the Governments of Mauritania and Algeria.  There are no equity
limitations regarding the foreign ownership of transport operators in international shipping and the
provision of port services (except pilotage, towing and berthing services).
102. Two foreign-owned consortia, Delmas and Maersk, dominate the market for international
liner shipping services.  These two entities account for 85 per cent of the market.  Freight rates seem
to be higher than those for comparable destinations, which is probably due to the lack of economies of
scale and scope, as well as to the concentrated market structure.
                                                     
90 Prices were fixed in negotiations between the FNT and the Ministry of Public Works and Transport.
91 According to the auth orities, Nouakchott is currently handling about 782,000 tonnes of maritime
traffic.
92 "Mauritanie" (1998), Marchés tropicaux et méditerranéens,  special issue, March.
93 World Bank (2001b), Volume I.
94 Ministry of Trade, Craft Industries and Tourism (2001).
95 Ministry of Trade, Craft Industries and Tourism (2001).Mauritania WT/TPR/S/103
Page 79
(c) Air transport
103. The air transport sector is regulated by Law No. 78-009 of 18 January 1978 on civil aviation.
A new civil aviation code is being prepared.  International air services are governed by the bilateral
agreements concluded by the Mauritanian Government:  in principle, these do not grant fifth freedom
rights96 and heavily regulate capacity and tariffs.  Mauritania is nevertheless a signatory to the
Yamoussoukro Declaration and Memorandum of Understanding which liberalized African airspacefor the benefit of the region's airlines.
97
104. In the late 1990s, the Mauritanian Government took significant steps towards liberalizing air
transport services.  In 1988, the Government opened its domestic market to competition, and in 1999
it partially privatized the national flag carrier, Air Mauritanie, by selling a majority stake to a foreign
operator.  A first domestic competitor, the Compagnie mauritanienne des transports aériens
(Mauritanian Air Transport Company) (CMTA), began flying in 2001 and is estimated to command a
5 per cent market share.98  According to the authorities, about thirty cargo licences have been granted
to various companies;  however, at present only two are really active (CMTA and West African
Cargo).
105. Mauritania has three international airports:  Nouakchott, Nouadhibou and Attar, which are
used by the domestic flag carrier and five foreign companies (Air Algérie, Air France, Air Sénégal,
Royal Air Maroc and Tunis Air), plus seven secondary airfields.
(v) Tourism
106. Tourism is a new and promising sector for Mauritania whose potential remains to be fully
exploited.  It consists mainly of desert tourism, but other activities are emerging, such as fishing,
hunting and birdwatching.99  Mauritania's potential for tourism extends well beyond the desert.  The
nature reserve of Banc d'Arguin and several ancient cities, such as Chinguetti, Oualata, Ouadane andTichitt, have been granted the status of world heritage site by the United Nations Educational,
Scientific and Cultural Organization (UNESCO).
107. The Mauritanian Government expressed its intention of developing tourism in its 1994
Declaration on general tourism policy.  In 1996, this objective was given material expression with the
adoption of Law No. 96.023 organizing tourism activity in Mauritania.  At present, tourism is beingpromoted partly by the Tourism Directorate of the Ministry of Trade, Craft Industries and Tourism
and partly by the SNIM subsidia ry SOMASERT.  The tourism sector also benefits from specific
provisions of the Investment Code.
                                                     
96 The right of an aircraft registered in a give n country to carry out commercial transport operations
between two other foreign countries.
97 The Yamoussoukro Declaration was signed in 1988.  Its purpose was to integrate and liberalize the
African aviation market over an eight-year period.  However, its objectives were not achieved.  In 1999, a newYamoussoukro initiative was launched.  Twenty-three c ountries, including Mauritania, are signatories to a
protocol of understanding which lays down guidelines for the gradual application of an "open skies" agreement,with the aim of, inter alia , liberalizing freight and passenger transport, granting rights to the five freedoms of the
air, abolishing restrictions on capacity and introducing competition rules and non-discrimination requirements.
The air space of the eleven States participating in Air Afrique had already been liberalized at the end of the
1980s.
98 For the moment, the company owns only two cargo aircraft and one forty-seat passenger aircraft.
99 At present, desert destinations dominate the sector because of the lack of infrastructure for other
activities, poor accessibility or cultural factors, for example, for beach tourism.WT/TPR/S/103 Trade Policy Review
Page 80
108. Under the 1996 Law, the exercise of any tourism activity is subject to the approval of the
ministry responsible for tourism, which must first consult an approvals committee.  The obligations
on tourism establishments are those relating to the conformity of the services provided with the
standing of the establishment;  respect for the cultural and religious values of the Islamic Republic of
Mauritania;  the obligation to communicate information to the Tourism Directorate;  the declaration
obligation;  the new tax obligations (UM 200 per night);  and the obligation to have advertisingapproved by the Ministries of Trade, Craft Industries and Tourism;  Interior;  and Information.
100
109. The Government has also asked SNIM to promote tourism in the Attar region.  The results
have been promising.  Since 1996 the company SOMASERT S.A. has undertaken various initiatives
with a view to developing the sector and has associated itself with a French tour operator to create a
charter connection between Attar and Marseille and to organize guided tours in the desert.101  About
eighty charter flights between Paris or Marseille and Attar have been scheduled for the 2001-2002
season.  Several private sector operators have followed suit and at present thirteen French tour
operators, in association with local partners, are organizing tours to Mauritania.  The sector is also
benefiting from Mauritania's relative political stability, which is helping to put it ahead of its
competitors for desert tourism in the region.
110. According to the authorities, following the introduction of the 1996 Law, investment in the
tourism sector and the jobs it creates have reached levels (UM 2.24 billion and 529 jobs) well in
excess of the total for all previous investment.102
111. During the Uruguay Round, Mauritania undertook specific commitments in the tourism
sector.103  It imposes no limitations either on market access or on national treatment for modes of
supply 2 and 3 (consumption abroad and commercial  presence).  As regards cross-border supply of
hotel and restaurant services, and travel agencies and tour operator services, Mauritania did not makeany bindings for "technical unfeasibility".  Mode 4 (presence of natural persons) was not bound,
except for managers, senior executives and specialists who possess knowledge essential to the
provision of this service.
                                                     
100 CIMDET (1998).
101 Tourism seems to be developing relatively quickly.  Between 1997-1998 and 2000-2001, the
number of arrivals at Attar airport increased from 1,500 to 7,000 per year.
102 Online information. Available at the following address: http://www.mauritania.mr/
expo2000/environnement.htm (19 September 2001).
103 WTO document GATS/SC/113, 30 August 1995.Mauritania WT/TPR/S/103
Page 81
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