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WT/TPR/M/322/Add.1
27 November 2015
(15-6269)
Page: 1/59
Trade Policy Review Body
6 and 8 October 2015
Original: English/French/Spanish
anglais/français/espagnol
inglés/francés/español
TRADE POLICY REVIEW
CABO VERDE
MINUTES OF THE MEETING
Addendum
Chairperson: H.E. Mr. Atanas Paparizov (Bulgaria)
This document contains the advance written questions and additional questions by WTO
Members, and replies provided by Cabo Verde.
Organe d'examen des politiques commerciales
6 et 8 octobre 2015
EXAMEN DES POLITIQUES COMMERCIALES
CABO VERDE
COMPTE RENDU DE LA RÉUNION
Addendum
Président: S.E. M. Atanas Paparizov (Bulgarie)
Le présent document contient les questions écrites communiquées à l'avance par les
Membres de l'OMC, leurs questions additionnelles, et les réponses fournies par le Cabo Verde.
Órgano de Examen de las Políticas Comerciales
6 y 8 de octubre de 2015
EXAMEN DE LAS POLÍTICAS COMERCIALES
CABO VERDE
ACTA DE LA REUNIÓN
Addendum
Presidente: Excmo. Sr. Atanas Paparizov (Bulgaria)
En el presente documento figuran las preguntas presentadas anticipadamente por escrito y
las preguntas adicionales de los Miembros de la OMC, así como las respuestas facilitadas por el
Cabo Verde.
WT/TPR/M/322/Add.1
-2-
Contents
QUESTIONS FROM THE EUROPEAN UNION ....................................................................... 3 QUESTIONS FROM BRAZIL ............................................................................................... 4 ADDITIONAL QUESTIONS BY BRAZIL ............................................................................... 5 QUESTIONS FROM CANADA .............................................................................................. 7 QUESTIONS FROM THE UNITED STATES ........................................................................... 9 QUESTIONS FROM THE PEOPLE'S REPUBLIC OF CHINA .................................................. 24 QUESTION FROM ARGENTINA ........................................................................................ 29 ANNEXE 1 ....................................................................................................................... 36 ANNEXE 2 ....................................................................................................................... 59 WT/TPR/M/322/Add.1
-3QUESTIONS FROM THE EUROPEAN UNION
2 TRADE AND INVESTMENT REGIME
2.3.2.2 ECOWAS
Paragraph 2.24, page 21
According to the report, Cabo Verde has delayed the implementation of the ECOWAS CET,
originally planned for January 2015 and, as of May 2015 has not yet formalized a new target date
for its implementation.
Taking into consideration that it will require Cabo Verde to renegotiate its tariff concessions in the
WTO, the EU would be interested in knowing which is the latest state-of-play for the
implementation of the ECOWAS CET.
EU question No. 1
By when does Cabo Verde expect to fully implement the ECOWAS CET?
Réponse 1
La mise en œuvre du TEC-CEDEAO dépend de la publication du règlement en anglais sur le tarif,
valeur en douane, le dumping, les garanties, la rémunération, les fournitures et les mesures de
protection supplémentaires. Au niveau régional, le Tarif extérieur commun a été approuvé par le
Conseil des Ministres de la CEDEAO, mais n'a pas encore été ratifié par tous les pays membres de
la Communauté, y compris le Cabo Verde en attendant la remise officielle des manuels de TEC
traduits en portugais. Techniquement un Comité interinstitutionnel du TEC a entrepris le travail
préliminaire. Donc, il y a la ratification et l'approbation par le Gouvernement et le Parlement du
Cabo Verde, les douanes commenceront leur mise en œuvre dans le système et le fonctionnement.
3 TRADE POLICIES AND PRACTICES BY MEASURE
3.4.10 Trade-related intellectual property regime
Paragraph 3.115 and subsequent, pages 53-54
While Cabo Verde is Member of the WTO, including TRIPS and of the WIPO, it only acceded to the
Berne Convention and the Rome Convention.
EU question No. 2
Do Cabo Verde authorities plan to initiate any accession procedures to other IP treaties or
conventions (e.g. PCT, Internet Treaties, etc.)?
Réponse 2
Oui, l'un des défis de l'année 2016 est de commencer les procédures pour adhérer au PCT et c'est
en ce sens qu'en novembre se tiendra un séminaire sur le PCT en co-organisation avec l'OMPI afin
de clarifier et de sensibiliser les autorités nationales au sujet de l'importance PCT en encourageant
la capacité inventive et novatrice. De même, il est possible qu'à partir de 2016, le Cabo Verde
rejoigne les organisations régionales responsables des traités et conventions dans le domaine de la
propriété intellectuelle.
The IPICV published its first bulletin, comprising some 1,200 trademark applications filed in Cabo
Verde and several copyright registrations for artistic and literary art work, in September 2011.
EU question No. 3
Could Cabo Verde authorities explain more precisely the conformity of the copyright registrations
with Article 5(2) of the Berne Convention?
Réponse 3
La loi du Cabo Verde (Loi n° 101/III/90 du 29 décembre) a été examinée par le Décret législatif
n° 1/2009 du 27 avril sur l'adhésion du pays à l'OMC, et de répondre ainsi à ce qui est prévu par la
Convention de Berne, étant donné que le n° 2 de l'article 3 de LDADC (droits d'auteur et droits
connexes) respecte le paragraphe 2 de l'article 5 de la Convention de Berne.
Ainsi, la protection des droits d'auteur est indépendante de l'enregistrement, avec le caractère
volontaire de l'enregistrement et peut être comprise comme un moyen de renforcer la protection
juridique de l'auteur sur son travail. Cependant, la loi existante doit être réglementée, en ce qui
concerne les conditions d'enregistrement des œuvres littéraires, artistiques et scientifiques.
WT/TPR/M/322/Add.1
-4QUESTIONS FROM BRAZIL
Page 3 (Para 2.2)
According to the African Development Bank, between 2009 and 2013, Cabo Verde's economy had
an average growth rate of 1,2%, compared to 7,1% between 2004 and 2008. One of the reasons
for this growth deceleration was the crisis in the Eurozone, the country's main partner.
Brazil Question 1
Given the strong economic ties between Cabo Verde and a number of European countries deeply
affected by the economic downturn, which are the prospects for Cabo Verde's economy in the near
future?
Réponse 4
Effectivement l'économie cap-verdienne est ancrée à la zone euro où se situent les principaux
partenaires du pays en termes d'investissement, de tourisme, de commerce extérieur et d'aide
étrangère. En outre le Cabo Verde demeure une coopération importante de change conformément
à la zone euro; et la perspective à court terme est que le pays maintienne la monnaie arrimée à
l'euro qui soutient la stabilité macroéconomique, la crédibilité monétaire et inflationniste et assure
une assistance au commerce extérieur.
Cependant, la vision et le programme de transformation du Gouvernement visant à transformer le
Cabo Verde en une plateforme de service importante, à la croisée des principaux marchés,
africaine, américaine et européenne de sorte que le pays a investi massivement dans la
composante logistique en fonction de ports, aéroports, infrastructures de communication et
l'adaptation du cadre réglementaire et institutionnel.
Ainsi, au niveau régional, malgré la faiblesse de la complémentarité entre les économies et les
nombreux et complexes blocages qui restent à la libre circulation des marchandises et des
capitaux entre les États membres de la CEDEAO, l'intégration régionale en Afrique de l'Ouest est
un choix stratégique clé de la politique économique du gouvernement du Cabo Verde. Seul le
marché de la sous-région peut vérifier l'économie cap-verdienne à la masse critique qui le rend
attrayant, en particulier à l'IDE pour certaines industries et services de niche orientés vers les
marchés étrangers, ainsi que l'installation de plates-formes de logistique de commerce de
marchandises et de fourniture des services internationaux, opportunités qu'un pays dépourvu de
ressources minérales ne peut pas rater.
Avec le Brésil, la coopération a été en pleine expansion, avec un fond dans plusieurs domaines
comprenant: l'éducation; la formation professionnelle; le déssalement de l'eau et des projets
d'agriculture, et plus récemment dans le domaine de la défense et de la sécurité maritime. La
coopération technique s'est avérée très importante pour le Cabo Verde et le renforcement récent
des liaisons aériennes. Le Gouvernement a investi dans l'intensification des échanges et le
renforcement de la coopération commerciale au niveau diplomatique.
Page 10 (Para 4.15)
An Economic Partnership Agreement has been signed between the ECOWAS and the EU. One of
the main objectives of the agreement is the gradual liberalization of the contracting parties
'markets within 25 years, by opening 80% of the ECOWAS market and fully liberalizing the EU
market for products from the West African region. The agreement also provides for other
measures, including anti-dumping, countervailing and safeguard measures, the elimination of
subsidies and financing for development, among others.
Brazil Question 2
Much of Cabo Verde's trade is conducted with the EU, while Africa responded for only 1,2% of
Cabo Verde's exports and 2% of the country's imports in 2013. Is this the new EPA expected to
change this pattern?
WT/TPR/M/322/Add.1
-5Réponse 5
L'Accord de partenariat spécial (APE) négocié et signé entre la CEDEAO et l'Union européenne a le
potentiel de constituer un moyen important de promouvoir la coopération dans les domaines de
l'investissement et du commerce des biens et services et l'accès au marché. Dans ce contexte, le
Cabo Verde accorde une importance à l'avancement des négociations en cours concernant les
questions sur les règles de la clause d'origine de non-exécution, NPF et d'autres questions relatives
à l'intégration régionale seront complétée afin d'ouvrir le chapitre des négociations sur le secteur
des services qui concentre les priorités du pays. Ainsi, le pays a investi dans le renforcement des
capacités dans les réformes du cadre juridique; dans l'infrastructure; la meilleure coordination
interinstitutionnelle dans le secteur public, et le secteur privé et la société civile afin que le pays
puisse être prêt à profiter du potentiel de la sous-région de Afrique de l'Ouest, soit du point de vue
de la grande disponibilité des matières premières, soit de son marché de consommation de biens
et services. La perspective est que le financement du Programme de soutien pour le
développement de l'APE (PAPED) puisse soutenir le pays dans ce processus de renforcement des
capacités et renforcer la capacité d'approvisionnement du cadre juridique de sorte qu'il réalise les
résultats potentiels et souhaité par l'APE dans le contexte de l'intégration régionale.
Le Cabo Verde espère accroître sa participation au commerce régional avec la mise en œuvre du
TEC (union douanière) et de fournir une plate-forme d'échanges entre la CEDEAO, l'Union
européenne et l'Amérique (ALENA, MERCOSUR).
ADDITIONAL QUESTIONS BY BRAZIL
PART I: QUESTIONS REGARDING THE SECRETARIAT REPORT
Pages 62 and 63 (Para 4.40)
The BCV is the central bank and regulator of the banking sector (including non-bank financial
institutions or "para-banks"), and the insurance sector. Overall, the domestic banks remain wellcapitalized, according to the IMF. However, asset quality has deteriorated. The share of nonperforming loans is relatively high (18.7% of total bank loans in December 2014), in part due to
the economic downturn, and this has hurt bank profitability. A feature of Cabo Verde's financial
system is its relatively big off-shore sector, with eight entities in 2013 licensed to operate as
international financial institutions ("instituições de crédito de autorização restrita"). The off-shore
banks take deposits only from non-residents and invest mainly overseas – the risks for the
stability of the domestic financial system are limited, according to the IMF. Since 2009, the BCV
has performed periodic stress tests for the four largest domestic banks.
Brazil Question 3
Does BCV supervise offshore financial institutions operations abroad, in order to prevent risk
contagion to and from foreign markets?
Réponse 6
Conformément à la législation en vigueur, les établissements de crédit à l'autorisation restreinte
sont sous la supervision de la Banque du Cabo Verde.
Page 63 (Para 4.42)
The hitherto separate legal frameworks for domestic financial institutions and offshore financial
institutions were brought under one single regime. The objectives of the Financial System
Framework Law include preservation of the stability of the financial system and prevention of
systemic risks, to promote competition in the financial services market, and to prevent money
laundering and the financing of terrorism. The law provides for the establishment of a deposit
insurance scheme, which would also cover the expatriate Cabo Verdean community.
Brazil Question 4
Does the new single legal framework guarantee the same treatment between offshore financial
institutions and domestic financial institutions, particularly on capital requirements, risks
prevention, and money laundering and terrorist financing combat?
Réponse 7
Oui, les règles sont les mêmes, à l'exception du capital minimum, où il est requis la moitié du
niveau exigé des établissements de crédit à l'autorisation restreinte.
WT/TPR/M/322/Add.1
-6PART II: QUESTIONS REGARDING THE GOVERNMENT REPORT
Page 6 (Para 3.14)
Having a small market, coupled with the fact that the country is an archipelago, lack of
infrastructure and deficient inter-island transportation, poor business and industrial sector
development in particular, as well as a fragile financial system, are strong barriers to domestic
private investment and growth in the trade sector.
Brazil Question 5
Which are the main reasons for the assertion about Cabo Verde financial system fragility?
Réponse 8
Le secteur financier est soumis à une supervision et une réglementation solides, et a eu un
rendement positif au cours des années. Aujourd'hui, il y a huit banques commerciales dans le
secteur, mais le secteur n'est pas encore concurrentiel. Tout d'abord parce que deux grandes
banques dominent le secteur. Elles contrôlent environ 70% du marché du crédit, selon les données
de la Banque centrale. Deuxièmement, parce qu'il y a une forte concentration dans le secteur, en
termes de chevauchement des éléments propriété et gouvernance. Le système bancaire du Cabo
Verde n'est pas intégré dans le système financier mondial et, pour cette raison, court moins de
risque de contagion aux fluctuations du marché. La principale source de risque est domestique et
dans le secteur bancaire commercial est le risque de crédit. Le risque immédiat pour le secteur
bancaire est la santé des secteurs de la construction et de l'immobilier. Le secteur bancaire a une
forte concentration de son portefeuille dans des prêts immobiliers.
Brazil Question 6
How does Cabo Verde intend to reconcile the recognized frailty of its financial system with the goal
of the GPRSP III, namely, become a center for financial services and investment?
Réponse 9
La vision à long terme est de transformer le Cabo Verde dans un centre financier concurrentiel.
Dans le court et moyen terme, l'objectif est de faciliter la structuration, l'efficacité et l'efficience,
ainsi que la sécurité du système financier, comme les fondements de la promotion du cluster
financier. L'objectif est de positionner le Cabo Verde comme un marché financier sécure, de
croissance rapide. L'accent est mis sur les politiques et les actions dans les domaines monétaire,
bancaire, des assurances et des finances; tout en faisant face aux défis de développement du
marché des capitaux.
WT/TPR/M/322/Add.1
-7QUESTIONS FROM CANADA
GOVERNMENT REPORT (G/322)
Part 5. World Trade Organization, paragraph 5.9, page 12
Canada Question 1
The Government Report notes that Cabo Verde has harmonized and synthesized the various
incentives that were dispersed across multiple provisions into a single law as the Tax Benefits Code
(Law No. 26/VIII/2013, of 21 January 2013). Can you please provide the list of the harmonized
and synthesized incentives?
Réponse 10
Le Code des avantages fiscaux établit incitations à l'investissement par tous les opérateurs
économiques, indépendamment de secteur ou de la valeur de l'investissement dans le pays.
Quand détenu dans le pays l'investisseur reçoit un crédit d'impôt de l'ordre de 50% ou 30% sur
l'achat d'immobilisations corporelles et d'investissement avec l'acquisition de brevets et de licences
pour utiliser les technologies certifiées par l'autorité compétente, à être déduit de l'impôt sur le
revenu (bénéfice) pendant 10 ans (article 12). Ceci est un avantage fiscal automatique, soit
matérialisé dans l'énoncé même de la déclaration du contribuable MOD 1B.
Bénéficient toujours de l'exonération des droits de douane (article 15) du droit de timbre (article
14), une déduction de l'impôt pour chaque poste d'emploi créé de 26.000 $00, 30.000 $00 et
35 000 $00 respectivement, en fonction de l'emplacement du siège social de la société,
augmentation les dépenses de 150% des travailleurs formés, l'embauche des jeunes et
l'attribution d'une bourse d'études; augmenter les dépenses de 130% du montant du don accordé
sous le patronage (31º);
Lorsqu'elles sont effectuées en vue pour les investisseurs internationaux peuvent bénéficier des
taux de réduction allant de 12,5% à 3,75% en fonction de l'emplacement du siège social de
l'entreprise et du volume d'affaires.
Bénéficie également de l'exonération des droits sur les importations de matières premières, ainsi
que dans les équipements, etc. (article 15); le remboursement de la TVA est effectué dans les
30 jours, exemption du droit de timbre dans la constitution de la société, dans l'augmentation de
capital dans l'embauche des frais de financement, exemption et autres taxes notariales,
l'importation en franchise de droits et de la déduction de l'exportation de la taxe par emploi créé;
Lorsque réalisés dans le CIN (Centre international de l'industrie (CII) et du commerce (CIC)) les
entreprises bénéficieront de réductions d'impôt de l'ordre de:
 5% pour les entités ayant 5 ou plusieurs travailleurs indépendants;
 3,5% pour les entités ayant 20 employés ou plus;
 2,5% pour les entités ayant 50 employés ou plus.
Le Centre international pour la prestation de services:
 2,5% pour les entités ayant 2 employés ou plus.
Bénéficient également de l'exonération des droits sur les importations de matières premières, ainsi
que dans les équipements, etc. (article 15); le remboursement de la TVA est effectué dans les
30 jours, l'exemption du droit de timbre dans la constitution de la société, dans l'augmentation de
capital dans l'embauche des frais de financement, l'exemption et autres taxes notariales,
l'importation en franchise de droits et de la déduction de l'exportation de la taxe pour chaque
poste d'emploi créé.
Lorsque l'investissement dépasse 10 milliards d'Escudos l'investisseur peut bénéficier
d'encouragement exceptionnel qui peut prendre la forme d'une exonération d'impôt sur le revenu
des personnes morales pour une période de 10 ans, l'importation en franchise des immobilisations
corporelles, de l'impôt sur le droit de patrimoine et droit de timbre.
WT/TPR/M/322/Add.1
-8GOVERNMENT REPORT (G/322)
Part 5.1. Implementation of Agreements under WTO Accession, paragraphs 5.12 and
5.18.
SECRETARIAT REPORT (S/322)
Part 3.4.3. Sanitary and Phytosanitary measures, para 3.80, 3.4.10 Trade-related
Intellectual Property, para 3.117
Canada Question 2
The Government Report notes that Cabo Verde is advancing toward full implementation of
sanitary, phytosanitary and intellectual property regimes as part of its WTO accession
implementation action plans.
Does Cabo Verde foresee being able to fully implement its obligations by the phase-in deadline?
Réponse 11
Le Cabo Verde a fait des progrès considérables dans la mise en œuvre de l'Accord SPS, en
particulier l'adéquation des lois relatives aux systèmes phytosanitaires et sanitaires. Les
instruments phytosanitaires sont presque terminés. La nouvelle Loi n° 29/VIII/2013 a été
approuvée et publiée en 2013 et l'ensemble des instruments réglementaires de cette loi. Comme
pour le secteur de la santé sanitaire et animale, le processus est également en cours, ayant déjà
été approuvé et publié la loi fondamentale, la Loi n° 30/VIII/2013, avec les instruments
réglementaires de cette loi en cours d'élaboration. Tous les efforts sont déployés afin de se
conformer pleinement aux obligations dans la limite de dates spécifiées.
WT/TPR/M/322/Add.1
-9QUESTIONS FROM THE UNITED STATES
PART I: QUESTIONS REGARDING THE SECRETARIAT REPORT
1. ECONOMIC ENVIRONMENT
1.3 Developments in Trade
Page 12 (Paragraph 1.19): the European Union has historically been Cabo Verde's most important
trading partner, and a common language with several countries in Europe, Africa, South America
and the Pacific facilitates cultural and trade links across the globe. The large diaspora of Cabo
Verdean communities overseas is also a source of commercial exchanges. Cabo Verde's regional
trade with other ECOWAS countries appears to be relatively insignificant, accounting for 1.2% of
total imports and 0.1% of Cabo Verdean exports in 2014.
US Question 1
Is Cabo Verde implementing policies to diversify their trade relationships and reduce exposure to
the Eurozone?
Réponse 12
Effectivement l'économie cap-verdienne est ancrée à la zone euro où sont les principaux
partenaires du pays en termes de partenaires d'investissement, le tourisme, le commerce
extérieur et l'aide étrangère. En outre le Cabo Verde demeure une coopération importante de
change conformément à la zone euro et mise en œuvre du perspective à court terme est que le
pays maintienne la monnaie arrimée à l'euro qui soutient la stabilité macroéconomique, la
crédibilité monétaire et inflationniste et assure le commerce extérieur.
Cependant, la vision et le programme de transformation du Gouvernement visant à transformer le
Cabo Verde enune plateforme de services importants à la croisée des principaux marchés, africain,
américain et européen de sorte que le pays a investi massivement dans la composante logistique
en termes de ports, aéroports, infrastructures de communication et l'adaptation du cadre
réglementaire et institutionnel.
Ainsi, au niveau régional malgré la faiblesse de la complémentarité entre les économies et les
nombreux et complexes blocages qui restent encore à la libre circulation des marchandises et des
capitaux entre les États membres de la CEDEAO, l'intégration régionale en Afrique de l'Ouest est
un choix stratégique clé de la politique économique du gouvernement du Cabo Verde.
US Question 2
If so, would Cabo Verde please elaborate on their plans to expand trade with regional partners?
Réponse 13
Comme tout processus d'intégration régionale, la CEDEAO vise à l'élimination des obstacles
discriminatoires à la circulation des personnes, des capitaux et les les Etats membres et la création
d'un espace économique unique. On a vu émerger ces dernières années des signes les plus
évidents de réformes structurelles au sein de la Commission de la CEDEAO elle-même, d'une plus
grande participation des États membres pour l'harmonisation des politiques économiques, la mise
en œuvre de projets d'infrastructure communes, l'engagement de bonnes pratiques de
gouvernance, la protection environnementale, la gouvernance électronique et de l'investissement
dans les énergies renouvelables, qui se traduira par encourager la circulation des personnes, des
capitaux et des marchandises et l'amélioration de l'intégration des économies. Le traitement sur le
TEC, l'APE avec l'UE, l'installation au Cabo Verde du Centre pour les énergies renouvelables et
l'efficacité énergétique de la CEDEAO, sont de bons exemples.
Si les tendances récentes se confirment dans le processus de l'intégration régionale, le Cabo Verde
bénéficiera grandement et peut partager son expérience institutionnelle, l'internationalisation des
entreprises et des services à l'exportation, en particulier dans les secteurs des TIC et la
gouvernance électronique, les énergies renouvelables, les économies créatives, les transports et le
tourisme.
La CEDEAO est de plus en plus un instrument privé de promotion des investissements, de
l'expansion et des marchés complémentaires et le développement économique avec un grand
WT/TPR/M/322/Add.1
- 10 potentiel pour les économies des pays de la sous-région, en particulier pour un petit pays comme
le Cabo Verde et dont le potentiel développement réside dans les services.
1.4 Recent Economic Developments
Paragraph 1.6 refers to domestic expenditures for agriculture.
US Question 3
Has Cabo Verde updated its data on agricultural supports and subsidies since its accession?
Réponse 14
Depuis son adhésion à l'OMC, le Cabo Verde n'a pas accordé de subventions à l'exportation dans
l'agriculture.
US Question 4
Has this data been reviewed by the Committee on Agriculture?
Réponse 15
Il est reconnu que des notifications du Cabo Verde dans le cadre de l'Accord de l'agriculture ne
sont pas mises à jour. Il est en train d'organiser et autonomiser ses propres affaires pour se
conformer à ses obligations, ayant déjà demandé une assistance technique à cet effet.
II. TRADE AND INVESTMENT REGIME
Box 2.1: The Hierarchy of Laws
US Question 5
Is the WTO Agreement considered an "International Agreement…in force in Cabo Verde's legal
system," superior to domestic laws, decrees, etc.?
Réponse 16
Après son entrée en vigueur dans le droit international et national, les normes du droit
international valablement approuvé/ratifié par l'État du Cabo Verde sont respectés en vertu des
lois et règlements de la valeur infra constitutionnel, sans préjudice des règles auxquelles ils
peuvent être soumis.
2.3.2 Regional and preferential agreements
2.3.2.2. ECOWAS
Page 21 (Paragraph 2.23-2.24)
The ECOWAS member States have agreed, in principle, to establish a Customs Union with a
common external tariff and the removal of all customs duties, border charges and non-tariff
barriers such as quotas and prohibitions on intra-ECOWAS trade. Implementation of the CET had
been had been planned for 1 January 2015, but as of May 2015, the implementation date still has
not been officially established. We had understood from other WTO documents (in Liberia's
accession process) that most ECOWAS members had implemented the CET beginning 1 July 2015.
US Question 6
When does Cabo Verde anticipate its implementation of the ECOWAS CET?
Réponse 17
La mise en œuvre du TEC-CEDEAO dépend de la publication du règlement en anglais sur le tarif, la
valeur en douane, les intrants et les de dumping, les sauvegardes, la compensation, les intrants et
les mesures de protection complémentaires par lequel le niveau régional, le Tarif extérieur
commun a été approuvé par le Conseil de Ministres de la CEDEAO, mais n'a pas encore été ratifié
par tous les pays membres de la Communauté, y compris le Cabo Verde en attendant la remise
officielle des manuels de TEC traduits en portugais. Le niveau technique d'un Comité
interinstitutionnel du TCE est d'effectuer le travail préliminaire. Il n'est donc qu'après la ratification
et l'approbation par le Gouvernement et le Parlement du Cabo Verde, que les douanes
commenceront sa mise en œuvre dans le système et le fonctionnement.
WT/TPR/M/322/Add.1
- 11 US Question 7
Please describe in detail how Cabo Verde will deal with its MFN tariff rates higher than the
ECOWAS CET.
Réponse 18
La Commission de la CEDEAO, par le règlement C/REG.1/09/13 sur les mesures de protection
supplémentaires (MPS) pour la mise en œuvre du TEC-CEDEAO prévoit une période de 5 ans au
cours duquel l'État membre est autorisé à appliquer des droits NPF énoncées dans le TEC-CEDEAO
jusqu'à un maximum de 3% des lignes tarifaires.
US Question 8
Please describe any transitional arrangements in detail.
Réponse 19
La seule disposition transitoire existant est le règlement ci-dessus sur les mesures de protection
supplémentaires. Un Comité interinstitutionnel TEC travaille sur les mesures visant à sauvegarder
les intérêts spécifiques du Cabo Verde.
2.4 Investment Regime
Page 25, Paragraph 2.39
Fiscal incentives available to investors are currently outlined in the Code of Fiscal Benefits (Law
No. 26/VIII/2013 of 21 January 2013), and those still being used based on the previous
investment legislation. Paragraph 13 states that the estimated revenue foregone from tax and
import duty concessions [granted to investors] reached more than CVEsc 3.25 billion during the
same year.
US Question 8
Are any of these concessions contingent upon export of the goods produced or use of local inputs
in the production process?
Réponse 20
Les avantages fiscaux ne sont pas liés à la production d'intrants locaux, mais aux exportations
ainsi que la création d'emplois et le volume d'investissement.
US QUESTION 9
May we have a copy of the 2013 Code of Fiscal Benefits and any other legislation that addresses
this issue?
Réponse 21
Veuillez consulter la version anglaise du Code des avantages fiscaux en fin de document
(Annexe 1).
III. TRADE POLICIES AND PRACTICES BY MEASURE
3.2 Measures Directly Affecting Imports
3.2.1 Import procedures and requirements
Page 27, paragraph 3.4 states that Cabo Verde acknowledged during its accession negotiations
that its business licensing legislation could be at odds with GATT Articles III and VIII with respect
to minimum capital requirements, warehouse ownership restrictions, registration fees, and other
registration provisions. An action plan was accordingly presented to revise provisions governing
minimum capital, warehousing, and fees by December 2008, and other aspects of Decree-Law No.
69/2005 by the end of 2010.
US Question 10
Please outline how changes made in the business licensing regime since Cabo Verde's accession
have addressed these deficiencies.
WT/TPR/M/322/Add.1
- 12 Réponse 22
L'Ordonnance n° 17/2008 a supprimé l'obligation de capital minimum pour exercer les activités
d'importation, le commerce de détail et de gros et révoqué le Décret n° 42/2004 du 4 octobre. Le
Décret-loi n° 30/2009 élimine la nécessité pour l'enquête préalable et introduit la possibilité
d'enquête a posteriori, simplifiant ainsi les procédures de licences.
Le Décret n° 32/2008 se concentre sur les frais de licence par la fixation d'un taux unique pour
l'année de l'activité du commerce de gros (importateur et exportateur).
3.2.2 Ordinary customs duties
US Question 11
What is the total amount of Cabo Verde's revenue and portion of total government revenues
accounted for by customs tariffs, and VAT and special consumption taxes applied to imports?
Réponse 23
37,6% en 2014.
Page 27, Paragraph 3.12 states that the WTO Secretariat has identified current applied MFN
rates in Cabo Verde that are above the bound levels for 19 tariff lines. For an additional 13 lines,
which are still subject to staged tariff reductions until they reach zero in 2016 or 2018, the current
applied rates are also above the respective bound rates derived from the "staging matrix". The
Government Report also indicates that Cabo Verde's General Directorate of Customs has prepared
an amendment to the law implementing the customs tariff that would address the majority of
these cases.
US Question 12
Please list all these lines.
Réponse 24
Veuillez-vous reporter au tableau en fin de document (Annexe 2).
US Question 13
Why doesn't the amendment address all of the cases? What lines will remain inconsistent with
Cabo Verde's bindings?
Réponse 25
En effet par erreur de notre part, ils ont été laissés en dehors du processus annuel de réduction
des taux tarifaires, 13 lignes tarifaires, pour être inclus dans le processus de réduction annuelle,
compte tenu de son taux qui devrait être en vigueur à l'heure actuelle.
US Question 14
When will the amendment be published in the Official Bulletin, i.e., implemented?
Réponse 26
Les Douanes du Cabo Verde travaillent dans le processus d'approbation et l'OMC sera informée
dans les prochaines semaines sur la date de publication au Bulletin Officiel.
Page 27, Paragraph 3.13 states that for 516 (ten digit) tariff lines using the 2015 bound rates,
increasing to 521 tariff lines compared with Cabo Verde's final bound rates (2018), are lower that
the ECOWAS CET rates, most commonly in sectors for raw and processed meat and fish, tobacco,
machinery, equipment, and marine vessels, i.e. in HS Chapters 2, 4, 15, 16, 24, 34, 83 to 85, and
88 (Chart 3.1).
US Question 15
Please provide a list by tariff line item where this is the case.
Réponse 27
De ces lignes tarifaires avec des taux inférieurs aux taux du TEC, on a ramassé les produits les
plus sensibles de faire partie de l'emballage qui a été limitée à 3% du nombre de lignes tarifaires
du TEC, en tant que règlement relatif aux MCP.
WT/TPR/M/322/Add.1
- 13 3.2.3 Other duties and charges (ODCs)
Page 32, Paragraph 3.19 and 3.20
Cabo Verde has bound "other duties and charges" (ODCs) at 0.5%, reflecting the current level of
the ECOWAS community levy. However, this levy is set to rise to 1.5% and that Cabo Verde
intends to increase its charge to this level and negotiate compensatory adjustment.
US Question 16
In what manner does Cabo Verde intend to compensate its trading partners for the "across-theboard" actual increase of 1 percentage charge applied to imports?
Réponse 28
On n'a pas encore déterminé un pourcentage, et la question qui est sur l'ordre du jour à ce point
est précisément cela. Le traitement au niveau institutionnel dans la sous-région peut prendre un
temps considérable. La question de la négociation compensatoire sera mise en place plus tard.
3.2.4 Tariff Exemptions
Page 33, Paragraph 3.24 states that "enterprises receiving tax benefits for "internationalization"
are also eligible for customs duty exemptions (Article 17 of the Code of Fiscal Benefits), although
the exemptions are not specified in the Code of Fiscal Benefits.
US Question 17
What is "internationalization?" Does that mean exporting? Are these tax and tariff exemptions
related to export activities?
Réponse 29
Le gouvernement du Cabo Verde considère que les investissements dans des projets avec
faisabilité technique et économique, que donner accès aux marchés étrangers dans des secteurs
clés pour l'économie capverdienne, a généré au moins 3 333 emplois, tel que formulé dans le Code
des avantages fiscaux de classification. L'accès à ces encouragements sera effectué par
l'application et l'exécution ultérieure d'un accord avec les autorités du Cabo Verde, dont la période
d'application peut aller jusqu'à 3 ou 5 ans.
US Question 18
Is Cabo Verde prepared to bring its export subsidies into conformity with WTO as provided for in
its accession commitments?
Réponse 30
Le Code des avantages fiscaux en vigueur est conforme aux dispositions de l'OMC.
3.2.5 Fees and charges for services rendered
Page 35, Paragraph 3.26
Cabo Verde has not been able in the 7 years since its accession to bring its clearly WTOinconsistent customs user fee of 1.04% of the c.i.f. value of imports into conformity with Article
VIII of the GATT by instituting minimum and maximum levels to ensure that the fee is
approximate to the cost of the customs service rendered.
In addition, paragraph 12 in the Summary states that in 2013, Cabo Verde introduced a statistical
tax of CVEsc 5,000 per customs declaration on both imports and exports with the stated goal of
financing the computerization of customs clearance. This is clearly not related to the cost of any
service – just a tax on imports to pay for equipment. This would not seem to meet the criteria of
Article VIII of the GATT 1994.
WT/TPR/M/322/Add.1
- 14 US Question 19
What plans does Cabo Verde have to regularize these fees with WTO provisions?
Réponse 31
En ce qui concerne le taux de 1,4% sur la valeur CAF des importations, en attendant le résultat
d'une étude déjà commandé pour permettre que le taux correspond aux besoins de l'article VIII du
GATT. En ce qui concerne les statistiques sur les taux de cinq mille Escudos, on rapporte que,
conformément au paragraphe 1 de l'article 31 de la Loi 23/VIII/2013 du 31 décembre 2012, il se
concentre sur les services fournis objectivement au privé à travers le système informatique installé
dans le cadre du processus de dégagement de marchandises.
Page 37 (Paragraph 39)
Certain financial transactions, such as operations of credit, interest, financial services
commissions, bonds and payment orders, and other transactions involving the registration or
issuance of legal documents are subject to stamp duty. Stamp duties do not affect licences,
permits and other documentation related to import or export operations, but apply to corporate
operations such as enterprise establishment, acquisition and sale of property, capital increases,
equity transfers, commercial contracts, etc.
US Question 20
Please elaborate on how the stamp duties are implemented.
Réponse 32
Le droit de timbre, qui a été révisé en 2008 à la suite de l'adhésion du Cabo Verde à l'OMC,
actuellement perçue sur les opérations financières, aux entreprises et les actes juridiques
documentés. Dès Janvier 2015 ne se concentre plus sur les transferts de capitaux comme ce fut le
jusqu'ici.
US Question 21
What is the average rate applied? How are they applied to different countries and different kinds of
transactions?
Réponse 33
Opérations de crédit: 0,5%
Intérêts, primes, commissions ou de contrepartie des services financiers: 3,5%
Sauvegarde: 0,5%
Assurance: 3,5%
Lettres de change, billets à ordre, titres de créance, ordres de paiement: 0,5%
Opérations sociétaires: 0,5%
La moyenne est de 1,5%
Il est aussi signalé que la taxe est appliquée sans discernement.
3.2.6 Internal taxes
Page 36, paragraph 3.32 states that "certain goods are subject to a Special Consumption Tax
(Imposto sobre Conumos Especiais - SCT). SCT is applied on domestic products when the
manufactured good leaves the production facility, and at the border for imports." Table A3.2
Special Tax on Consumption (STC) states that SCT rates increase on automobiles, trucks, and
tractor trailers with the age of the vehicle.
US QUESTION 22
Is there any domestic production of such automotive vehicles?
Réponse 34
Il n'y a aucune production nationale de véhicules à moteur.
US Question 23
Is there any provision for taxing automotive vehicles internally as they age? Why not, if the goal is
to discourage use of old vehicles?
WT/TPR/M/322/Add.1
- 15 Réponse 35
Il n'y a aucune disposition de taxation à l'interne des véhicules selon l'âge. Le découragement se
fait sur l'importation, précisément en différenciant la taxe spéciale de consommation (ICE). À
travers l'état, le ICE décourage l'importation de voitures d'occasion et vieux et cette mesure sert
les intérêts de la politique de protection de l'environnement.
Page 36, Paragraph 3.33 states that the "State does not pay VAT on operations in the exercise
of its governmental authority, and services provided by non-profit organizations (trade unions and
organizations of a political, religious, patriotic, humanitarian, philanthropic, recreational, sporting,
cultural, environmental or civic nature) are exempt from VAT. Some goods and services related to
agriculture, forestry, livestock and fishing are also exempted according to the VAT Law, as well as
"staple" goods and certain agricultural inputs. Furthermore, VAT exemptions may accorded as
investment incentives, e.g. in the so-called Establishment Agreements."
US Question 24
Please confirm that these tax exemptions are equally applied to imports and domestic goods.
Réponse 36
Les exemptions visées ne s'appliquent pas sur les importations aux marchandises générales et aux
appareils ménagers. Les dérogations accordées par l'État contenues dans la loi elle-même,
l'article 49 du Code des avantages fiscaux (CBF) conjointement avec le paragraphe 2, des points
(ii) et (iii), tous de l'article 12 du Code de la TVA. Généralement la TVA est appliquée sans
discernement sur les produits importés et les produits nationaux transformés.
3.2.8 Customs valuation
Page 40, paragraph 3.50 states that the "interpretative notes to the Customs Valuation
Agreement are, in principle, incorporated in Cabo Verde's legislation by virtue of Article 259 of the
Customs Code. According to the customs authorities, the incorporation is further confirmed in
Article 38 of the 2014 customs regulations. The Cabo Verde authorities have informed the WTO
Secretariat that the customs regulation is being translated into English and will be notified to the
WTO.
US Question 25
The incorporation of the Interpretative Notes in Cabo Verde's legislation is an accession
commitment as well as a provision of the Customs Valuation Agreement. When can we expect to
see a copy of the legislation?
Réponse 37
Le règlement du Code des douanes et le Décret n° 51/2011 se trouvent déjà mêmes traduits ce
qui va être notifié bientôt à l'OMC.
3.2.10 Anti-dumping, countervailing duty, and safeguard regimes
Page 41, paragraph 3.55
The Secretariat's Report discusses the "Trade Liberalization Law" (Decree-Law No. 3/99 of
1 February 1999), which includes a general safeguard provision in Article 3. The Secretariat's
Report makes reference to "serious damage" as the injury standard in the law.
US Question 26
Please confirm that the standard is "serious injury" as required under the WTO Agreement on
Safeguards.
Réponse 38
Oui, en effet, le terme "dommage grave" figurant à l'article 3 en question qui satisfait aux
exigences de la réglementation de l'OMC sur les mesures de sauvegarde.
WT/TPR/M/322/Add.1
- 16 Page 41, paragraph 3.57
The Secretariat's Report notes that the "ECOWAS CET includes provisions for the application of a
Complementary Protection Tax (Taxe complémentaire de protection) on imports from non
ECOWAS sources in response to market disturbance." Generally, to abide by a Member's WTO
obligations, such a mechanism would exist within the context of antidumping, countervailing duty,
or safeguard measures.
US Question 27
Please identify the WTO provisions under which the ECOWAS mechanism, whose results Cabo
Verde would be enforcing, would operate.
Réponse 39
La CEDEAO, en temps utiles, prendra les dispositions qui vont appuyer cette mesure de
sauvegarde conformément aux règles de l'OMC à cet effet. Le Règlement C/REG.1/09/13 CEDEAO
qui a créé un taux complémentaire de protection n'est pas encore entré dans le système juridique
du Cabo Verde. Après que le Cabo Verde ait déterminé les modalités de son application interne.
3.4 Measures Affecting Production And Trade
3.4.1 Subsidies
Page 43, paragraph 3.41 states that Cabo Verde committed in its accession documents that
"any subsidy prohibited under Article 3 of the Agreement, but granted to firms or individuals prior
to accession, would be withdrawn at the expiry of the original term of the benefit or at the latest
by 1 January 2015."
US Question 28
Has that occurred?
Réponse 40
En principe, avec la mise à jour législative entre 2011 et 2013 et l'introduction du nouveau Code
des investissements et le nouveau statut d'investisseur, le cadre législatif est déjà harmonisé avec
les accords multilatéraux.
US Question 29
What residual provisions exist on previously granted exemptions and when are they expected to
be exhausted?
Réponse 41
Les dispositions résiduelles ont expiré le 31 décembre 2014.
3.4.3 Sanitary and phytosanitary measures
Page 46, Paragraph 3.82 states that "ARFA's budget (CVEsc 108.3 million in 2014) is financed
mainly through contributions from the regulated entities based on sales of pharmaceutical
products for human use; c.i.f. value of imports of pharmaceutical products; and c.i.f. value of
imports of food products and feed. For 2015, the fees were fixed at 0.3% of the value of food
products and 0.4% of the value of pharmaceutical products." These fees appear to have been
established after Cabo Verde's accession. Such "contributions" appear to be discriminatory taxes
on imports.
US Question 30
Does Cabo Verde have any domestic production of pharmaceutical products, food products, or
feed?
Réponse 42
Oui. Le seul fabricant de produits pharmaceutiques au Cabo Verde est l'Inpharma. Au niveau de la
nourriture il y a la transformation du poisson par quelques sociétés de droit capverdien. Une
grande partie de la production de nourriture est faite de façon primaire et informelle.
US Question 31
If so, why aren't these products subject to making the same "contribution?"
WT/TPR/M/322/Add.1
- 17 Réponse 43
La différence reflète le poids relatif du chiffre d'affaires/importation CIF de chaque secteur en
termes de marché intérieur et par rapport au budget de fonctionnement de l'Agence.
US Question 32
Will Cabo Verde ensure in the future that this tax is applied in accordance with Article III of the
GATT 1994?
Réponse 44
Sur la production nationale de transformation, on applique déjà le paiement des cotisations à la
réglementation sur les importations de matières premières. Le recouvrement des contributions à la
production primaire (élevage, agriculture et pêche) dépend du stade de l'enregistrement et
formalisation des producteurs de sorte que le recouvrement soit possible. Ceci est une mesure
exceptionnelle du gouvernement pour assurer, de manière durable, le fonctionnement de l'autorité
qui régule les conditions d'établissement/fonctionnement des produits pharmaceutiques et
alimentaires.
3.4.6 Government Procurement
Paragraph 14 states that a "new Public Procurement Law was adopted in early 2015" and "set to
enter into force on 15 October 2015" replacing the current procurement law from 2007 and its
regulation (2009).
US Question 33
Does this law cover only purchases by the government for its own consumption, or does it also
apply to purchases by state owned and state controlled enterprises and state trading enterprises?
Réponse 45
Le Code des marchés publics, approuvée par la Loi n° 88/VIII/2015 14 avril et entrera en vigueur
le 15 octobre, porte sur les achats des organismes publics, y compris le Gouvernement, les
autorités locales, les entreprises publiques et les autres et prévoit que les entités publiques
doivent appliquer les règles et procédures de la passation des marchés publics.
US Question 34
If not, what laws and regulations, if any, cover the procurements of state owned and state
controlled enterprises and state trading enterprises?
Réponse 46
Non applicable.
US Question 35
Does Cabo Verde give preferences to local goods and services in its government procurement?
Réponse 47
Non, mais en tant qu'exception on peut préférer, à petite échelle, les micros opérateurs en vue de
promouvoir le développement économique et social, comme établi dans l'article 13 de la CCP.
3.4.7 State trading, state-owned enterprises, and privatization
The Secretariat's Report states that "[a]ccording to the African Development Bank, Cabo Verde's
14 public enterprises (and 15 para-public enterprises) continue to play an important role in the
economy, particularly in utilities, energy, telecommunications, and transportation. The financial
requirements of the main six State-owned enterprises are a substantial burden for the State
budget, and the performance of some of them remains a significant concern. The financial position
of the Government thus risks being undermined by the contingent debt of certain SOEs.
Institutional oversight, performed by the Unit of State Participations at the General Directorate of
Treasury, is hampered by scarce resources and limited authority to control the SOEs."
WT/TPR/M/322/Add.1
- 18 US Question 36
Please elaborate on how the financial requirements of the six entities are burdensome for the
budget.
Réponse 48
Les entreprises publiques jouent un service public essentiel comme dans le secteur du transport
aérien, maritime et de l'énergie. De sorte que le Gouvernement a fait la promotion d'une réforme
globale de la gestion de ces entreprises. De cette façon, le Gouvernement a fait des
investissements importants au cours des dernières années afin de les moderniser et de leur
permettre de se conformer à la fonction publique minimale et en même temps permettre d'assurer
ses opérations. Cette stratégie a généré des résultats concrets en termes de la nouvelle politique
énergétique, avec la stabilisation de l'alimentation dans les grands centres urbains, ouvrant la
génération de l'infrastructure centrale et la distribution plus économe en énergie, lancement et
l'exploitation d'une nouvelle politique de transport inter-îles et l'amélioration de la performance de
la compagnie aérienne nationale.
The Secretariat's Report states that "[a]t the time of Cabo Verde's accession to the WTO,
privatization plans had been drawn up for the State-owned airline, Transportes Aéreos de Cabo
Verde (TACV), the Port Authority (ENAPOR), the manufacturer of pharmaceuticals EMPROFAC, and
a ship repair company (CABNAVE SARL). Nevertheless, these enterprises have remained under
public ownership until now (Table 3.8). Two enterprises have not been slated for privatization, i.e.
the postal company Correios de Cabo Verde (as postal services are considered a government
function) and the Airport Management Company (Aeroportos e Segurança Aérea - ASA). However,
while the latter enterprise is not to be privatized, the Government of Cabo Verde might consider
the introduction of privately operated activities within the airport infrastructures."
US Question 37
Please clarify whether Cabo Verde still intends to privatize TACV and when such privatization is
intended to take place.
Réponse 49
Oui. Pour le moment il existe une évaluation continue des actifs et des activités de TACV par un
consultant international. Ceci est une étape importante dans le processus de privatisation.
Parallèlement certaines mesures sont en cours pour améliorer les ratios de la société afin de la
rendre plus attrayante dans un scénario de privatisation.
3.4.10 Trade-related intellectual property regime
The Report notes that Cabo Verde's intellectual property legislation has not yet been reviewed by
the WTO Council for TRIPS
US QUESTION 38
The 2009 Law was circulated in 2013. When do you expect to submit the legislation for review?
Réponse 50
Le gouvernement du Cabo Verde envisage d'envoyer le projet de loi pour examen par le Conseil de
l'OMC, en cours d'année 2016.
Page 53 (Paragraph 3.115)
The Secretariat Report states that Cabo Verde expressed the intent during its accession process to
join additional intellectual property treaties. According to the Report of the Working Party on
Accession in 2007 (WT/ACC/CPV/30), Cabo Verde's government was considering joining the WIPO
Copyright Treaty (WCT) and the WIPO Performances and Phonograms Treaty (WPPT).
US Question 39
What are the government's current plans regarding joining the WCT and WPPT?
WT/TPR/M/322/Add.1
- 19 Réponse 51
Le plan actuel du Gouvernement est de rejoindre plus de traités relatifs à la propriété
intellectuelle, à partir de l'année 2016, en fonction des priorités définies.
US Question 40
Is Cabo Verde planning to join either of two new WIPO treaties developed since Cabo Verde's
accession—the Marrakesh Treaty to Facilitate Access to Published Works for Persons Who Are
Blind, Visually Impaired or Otherwise Print Disabled (2013) or the Beijing Treaty on Audiovisual
Performances (2012)?
Réponse 52
Le Cabo Verde, qui a accueilli en juin de l'année dernier, la réunion inter-régionale des pays de
langue portugaise, considère de manière positive la perspective d'adhésion aux traités
mentionnés.
US Question 41
Does Cabo Verde plan to join the Convention for Protection of Producers of Phonograms Against
Unauthorized Duplication of their Phonograms?
Réponse 53
En raison du nombre élevé de productions phonogrammes qui ont fait au pays, il est important
que le pays prenne des mesures pour protéger les artistes et prend en conséquence une vision
positive de l'adhésion à la Convention.
US Question 42
Does Cabo Verde plan to join, the Paris Convention for the Protection of Industrial Property or the
Patent Cooperation Treaty? IGQPI
Réponse 54
Le Cabo Verde est de l'OMPI, il y a donc l'avantage d'adhérer à la Convention de Paris, que le
Traité de coopération en matière de brevets, afin de doter le pays avec plus d'outils et de progrès
conséquente dans ce domaine. Dans ce sens, le Gouvernement considère positivement cette
perspective.
US Question 43
Please give a notional time-line for Cabo Verde's plans to accede to these Treaties?
Réponse 55
À partir de 2016, le Cabo Verde équivaudra les possibilités d'adhésion, en fonction de la pertinence
de chaque cas.
The Secretariat Report states that at the time its accession package was approved, Cabo Verde
presented an action plan to make its intellectual property regime fully compliant with the WTO
Agreement on TRIPS (WT/ACC/CPV/9/Rev.3). The action plan listed a number of activities
concerning a number of trainings and reorganization activities. These included the "Reorganization
and creation of the Copyright Department," "Computerization of the Copyright department" and
the "Creation of the Copyright Information Center." The training activities included "training of the
personnel involved in the protection of copyright, customs personnel and police," "training of
judges and lawyers" and training of the public.
US Question 44
Please confirm whether the IPICV is still in existence or if it has it now become the IGQPI (per
paragraph 3.74 on page 44) formed by merger of the pervious agency for intellectual property, the
IPICV and the Institute for Quality Control, the IGQ?
Réponse 56
Le gouvernement du Cabo Verde a créé l'Institut pour la gestion de la qualité et de la propriété
intellectuelle résultant de la fusion des Instituts de management de la qualité (IGQ) et l'Institut du
Cap-Vert de la propriété intellectuelle (IPICV), en vertu de la réforme de l'État et administration
publique. Il a été transféré au nouvel institut tous les devoirs, droits et obligations des deux
WT/TPR/M/322/Add.1
- 20 instituts, ainsi que tous les pouvoirs qui, par la loi ou la réglementation, étaient commis à l'IGQ et
l'IPICV.
US Question 45
Has the Copyright Department been established? Is it housed within the new IGQPI?
Réponse 57
L'IGQPI a également l'enregistrement de la cession et de la protection du droit d'auteur, mais il y a
une autre institution nouvellement créée qui traite des questions de perception et de répartition
des droits d'auteur - BUDA - Bureau du droit d'auteur et SOCA - Société capverdienne des auteurs.
US Question 46
Has the Copyright Information Center been created? Where is it housed? Can a summary of its
activities be provided?
Réponse 58
Le Centre d'information des droits d'auteurs n'a pas encore été créé. Cependant, le BUDA sert de
point focal dans ce domaine.
US Question 47
What trainings have been accomplished to-date? Can the government provide a list of IPR
trainings? In addition, are there plans for additional trainings this year and in 2016?
Réponse 59
Divers cours de formation ont été organisées dans les différentes questions relatives aux droits de
propriété intellectuelle, parmi lesquels se distingue de ce qui suit:

Programme de formation de formateurs sur la gestion efficace des actifs de propriété
intellectuelle par les petites et moyennes entreprises (PME) en mai 2015;

Réunion interrégionale des pays de langue portugaise sur la mise en œuvre du Traité de
Marrakech - juin 2015;

PCT - Sao Tomé - octobre 2014.
US Question 48
Has Cabo Verde updated the 2009 Copyright Law and does it have any plans to do so? If so,
please provide copies of the new laws.
Réponse 60
La Loi sur le copyright de 2009 n'a pas encore été mise à jour.
The Report notes that IPICV merged with IGQ to form IGQPI.
US Question 49
Does the IGQPI handle copyright issues for Cabo Verde? If not, what part of the government
handles copyright matters?
Réponse 61
Oui, ce sont aussi des missions IGQPI.
IV. TRADE POLICIES BY SECTOR
Electra (Cabo Verde's publically owned electricity and water utility) continues to accumulate
financial losses. Distribution losses by Electra and AEB are high, estimated at 26% of electricity
production in 2013. Power cuts are frequent. Legislation to reduce losses from electricity theft and
meter tampering was not enforced, according to the authorities. A new law to combat electricity
theft and fraud was adopted in September 2014.
US Question 50
How does the new law to combat electricity theft and fraud adopted in September 2014 differ the
previous legislation, which was not enforced?
WT/TPR/M/322/Add.1
- 21 Réponse 62
Aux termes de la nouvelle loi, le vol d'électricité, auparavant uniquement passible d'une amende,
est un crime passible de peines de prison allant de 1 à 5 ans.
US Question 51
Has the new law resulted in lower distribution losses? DGE
Réponse 63
Etant donné que la loi est seulement entré en vigueur cette année, on ne peutdonc pas encore
évaluer l'impact réel qui relèvent de la lutte à long terme.
US Question 52
How much would Electra need to lower distribution losses in order to halt its financial losses?
Réponse 64
Dans l'attente de l'approbation des rapports financiers de 2013 et 2014 de sorte qu' officiellement,
nous ne disposons d'aucune donnée pour soutenir toute réclamation. Le tournant ne sera
probablement qu'en 2016 ou même en 2017.
Since its WTO accession in 2008, Cabo Verde has undertaken significant reforms in the financial
sector to modernize its legal framework and strengthen oversight. The insurance regime was
reformed in 2010. In 2012, Cabo Verde adopted a new securities law, which was complemented by
the establishment of regulatory frameworks for book-entry securities , entities managing
centralized securities systems, and collective investments undertakings. Reform of the banking
regime followed in 2014. Cabo Verde's financial services regime is generally open to foreign
investment and allows establishment in the form of subsidiaries or branches of foreign financial
institutions. For many years Cabo Verde has had an off-shore financial services industry, which is
under the supervision of the Central Bank.
US Question 53
How large is the off-shore financial services industry relative to the country's entire financial
services sector?
Réponse 65
Si l'on considère le total des actifs des banques commerciales on shore (licence générale des
établissements de crédit), les compagnies d'assurance et les banques off-shore commerciales
(établissements de crédit de licence restreinte), celle-ci détient un poids de 51%.
PART II: QUESTIONS REGARDING THE GOVERNMENT REPORT
In its January 2014 proposal submitted to the Trade Commission, Cabo Verde makes
recommendations to enable real utilization of AGOA facilities. Apart from issues related to access
to more products, rules of origin, excise tax and capacity building, such recommendations include
other provisions, such as financing for production and/or increased production, and tax incentives
under FDI to attract small and medium-sized US companies.
US Question 53
Would Cabo Verde comment on what follow-on actions have been conducted in light of the AGOA
recommendations?
Réponse 66
Avec le renouvellement de l'AGOA pendant encore 10 ans, le Gouvernement est déterminé à
définir une stratégie pour l'AGOA et déjà dans la redéfinition du rôle du Centre de ressources
AGOA qui se joindra à un réseau d'assistance aux industries exportatrices impliquant le
département ministériel responsable de l'exportation, la promotion et les chambres de commerce.
WT/TPR/M/322/Add.1
- 22 Page 13 (Paragraph 1)
The Government Report states that Cabo Verde is in the process of pre-accession to the trade
facilitation agreement, having concluded, in July, the creation of a trade facilitation committee as
an integrated structure in the National Trade Council. Advances have been made under the
Customs Modernization and Reform Program. The Directorate of Customs still faces challenges
associated with the need for reinforced and improved controls, by introducing management and
risk analysis tools, as well as fraud and tax evasion, and trade facilitation measures. There is a
need to continue and improve capacity building through training and technical assistance, beyond
that which Cabo Verde has been receiving from the World Bank, the AfDB, the IMF, the European
Union, and the World Customs Organization, among others. The Secretariat's report states that
Cabo Verde has not notified its Category A provisions
US Question 54
Could Cabo Verde provide an update on when it expects to formally submit its Category A
notification and deposit its articles of acceptance the WTO Trade Facilitation Agreement?
Réponse 67
Dans le cadre du Conseil national du commerce (formalisé par la Résolution nº 92/2015 du 23
septembre), il a été établi le Comité de facilitation du commerce (CFC). Il est de l'intention du
Gouvernement de communiquer les dispositions de catégorie A avant la dixième Conférence
ministérielle de l'OMC.
The Report notes that the IGQPI is fully established and operational.
US Question 55
Does the IGQPI handle copyright issues for Cabo Verde? If not, what part of the government
handles copyright matters?
Réponse 68
Oui, voir la réponse 45.
PART III: OTHER QUESTIONS
Copyright Law, Decree-Law No. 1/2009
US Question 56
We would appreciate an explanation regarding the difference(s) between the crime of
counterfeiting (Article 128 of the Copyright Law, Decree-Law No. 1/2009) and that of infringement
(Article 127) and infringement of moral rights (Article 130).
Réponse 69
• Crime de contrefaçon: celui qui frauduleusement produit ou utilise, en totalité ou en partie,
comme son œuvre littéraire, artistique ou scientifique, la mise à disposition des artistes,
interprètes ou exécutants, phonogramme, un vidéogramme ou d'un programme de diffusion de
l'autre;
• Violation ou usurpation:
• Qui divulgue ou publie une œuvre non encore divulguée ou publiée par l'auteur ou non destinée
à la distribution ou la publication;
• Qui recueille ou compiledes œuvres publiées ou non sans l'autorisation de l'auteur;
• Violation des droits moraux:
• Celui qui s'arroge à posteriori la paternité d'une œuvre littéraire, artistique ou scientifique, des
autres;
• Celui qui mine l'authenticité et l'intégrité d'une œuvre littéraire, artistique ou scientifique.
WT/TPR/M/322/Add.1
- 23 US Question 57
Are pre-established damages for copyright infringement available under the general civil code on
Cabo Verde? (Article 130 of the Copyright Law refers to available civil law.).
Réponse 70
Oui. La loi sur les droits d'auteur criminalise les actes de violation des droits de l'auteur comme un
crime; les contrevenants seront passibles civilement d'actes illicites, indépendamment de la
procédure pénale, telle que régit par l'article 135 du LDADC.
WT/TPR/M/322/Add.1
- 24 QUESTIONS FROM THE PEOPLE'S REPUBLIC OF CHINA
PART I. QUESTIONS BASED ON REPORT BY THE SECRETARIAT (WT/TPR/S/322)
Page 7, Para 1
Fiscal Benefits is designed to provide a unified regime of investment incentives, a major carve out
exists for large investment projects.
CHINA Question 1
What is the definition of large investment projects? Are there any special preferential policies for
these projects? If yes, what are they？
Réponse 71
Ils sont considérés comme de grands investissements lorsqu'ils remplissent les conditions
suivantes:
• Avoir une valeur minimum de 10 milliards d'escudos (+/- 90 millions d'euros) si l'investissement
est réalisé dans les communes urbaines de Praia, Sal ou Boa Vista, ou de 5 milliards d'Escudos CV
(+/- 45 millions d'euros) dans les autres municipalités du pays;
• Être un investissement pertinent pour promouvoir et accélérer le développement de l'économie
nationale, considérant comme tels ceux qui font partie du programme du Gouvernement;
• Assurer la création d'au moins 100 emplois directs, dans trois ans s'agissant d'un investissement
réalisé dans les communes urbaines de Praia, Sal ou Boa Vista, ou d'au moins 50 emplois dans les
autres municipalités du pays.
Oui, les entités qui font des investissements de montante élevée et d'intérêt économique avéré
peuvent bénéficier de mesures incitatives exceptionnelles, y compris les droits de douane, IUR,
l'UIP et le droit de timbre, selon la Loi sur l'Investissement. Ces prestations sont accordées par le
Conseil des Ministres en vertu de la convention d'établissement respective.
Page 7, Para 3
Recent efforts to improve the general business environment include online business registration
procedures (since 2010), the creation of a single window for investment (since July 2014), the
transformation to paperless customs clearance (during 2015), and the ongoing consolidation of
customs, port, and trade information systems to create a single window for international trade
(JUCE).
CHINA Question 2
What are the challenges in the process of paperless customs clearance reform? Can this reform be
completed within 2015?
Réponse 72
L'Administration des douanes du Cabo-Verde a commencé, le 14 septembre 2015, la mise en
œuvre du nouveau système informatique, le Sydonia World. Ce système vient dématérialiser
l'ensemble du processus de déclaration en douane et il ne sera donc plus requise la présentation
de la déclaration et respectif annexes en papier. Cette procédure va apporter des gains significatifs
en termes de réduction du temps et des coûts, la rationalisation des ressources humaines et
matérielles ainsi que la disponibilité de l'information et la transparence.
CHINA Question 3
Please introduce how Cabo Verde optimized customs clearance operations and procedures which
may be involved in the paperless customs clearance, and the development of electronic documents
and data interchange.
Réponse 73
Le Sydonia World est un système ouvert qui permet l'interconnexion de tous les services impliqués
dans le processus de dédouanement. Certains composants sont déjà mis en œuvre, tels que le
Titre du commerce extérieur en ligne et les services bancaires du Trésor. Le développement
d'autres intégrations est toujours en cours par exemple avec ENAPOR dans le cadre du Guichet
unique portuaire et le Guichet unique d'investissements (BUI).
WT/TPR/M/322/Add.1
- 25 CHINA Question 4
Which department will lead the creation of a single window for international trade? What problems
are there at the legal and technical levels?
Réponse 74
Etant donné que l'Administration du commerce implique différents services de l'État, la création du
Guichet unique du commerce est en cours d'élaboration grâce au leadership conjoint de la
Direction des douanes et la Direction de l'industrie et du commerce. La coordination institutionnelle
est établie par le Conseil national du commerce. En termes techniques, la difficulté réside dans
l'interconnexion des systèmes existants, car les opérations effectuées par les différentes
institutions impliquées dans le commerce extérieur sont déjà dématérialisées.
Page 23, Para 2.33
Today, businesses can be registered within 24 hours through the Citizen's Houses (Casa do
Cidadão) provided the necessary documentation is in order.
CHINA Question 5
Is the registration applied uniformly to both domestic and foreign investments?
Réponse 75
La création de l'entreprise en un jour dans les guichets uniques de la "Maison du Citoyen" est
faites au niveau national et les procédures et les règles s'appliquent aux nationaux et étrangers. La
société est crée dans le même jour que l'entrepreneur porte un dossier complet de
l'enregistrement. Nous vous informons aussi que les procédures et les règles sont identiques dans
le Guichet unique d'investissements.
Page 23, Para 2.35
However, the land required for an investment project may frequently be in public ownership (State
or municipal land). In such cases, the authorities will normally propose a long term lease (25 to 50
years) rather than an outright sale of the plot.
CHINA Question 6
If foreign investors want to purchase land rather than rent it, what procedures do they need to
complete?
Réponse 76
L'achat de terrains pour investissement est effectué par l'intermédiation du Guichet unique
d'investissements afin d'aider les investisseurs, et les procédures impliquent la présentation du
projet et les études de faisabilité technique, économique, financière et environnementale. Il a été
la pratique du Gouvernement, au cours des dernières années, la cession des terrains pour
l'investissement sous le régime de droits de surface.
Page 25, Para 2.42
According to the World Bank, the procedure that involved nine steps during an estimated 24 days
in 2009 has now been reduced to seven steps in ten days.
CHINA Question 7
Please introduce detailed steps for the registration of startup companies.
WT/TPR/M/322/Add.1
- 26 Réponse 77
Les étapes de la constitution de sociétés commerciales au Cabo Verde:
Ordre
Étapes
Finalité
À qui s'adressera
1
Immatriculation
des entreprises
Registre du
commerce
Acquisition de la personnalité
juridique
Pour les sociétés commerciales
à but lucratif (capacité
d'accomplir des actes de
commerce)
Vérification des conditions
d'établissement/fonctionnement
Immatriculation des entreprises
Gestion de l'information sur les
opérateurs commerciaux
Direction générale de l'industrie
et du commerce
2
3b
Autorisation ou
licence de
fonctionnement
4
Inscription au
Registre du
commerce
a
Registre foncier et du commerce
Ministère de
l'industrie/chambres de
commerce, d'industrie et de
services/municipalités
Décrét-loi de
soutien
Décret-loi
nº 59/99
Décret législatif
nº 3/99
Décret-loi
nº 69/2005
Décret-loi
nº 30/2012 et
décrets sectoriels
Décret-loi n°
25/2008:
établit le système
d'enregistrement
dans le registre
des établissements
commerciaux
b
La Maison du Citoyen, à travers un système simplifié créé, a coordonné l'enregistrement des
sociétés remplissant les conditions requises par la loi à cet effet (Décret-loi n° 9/2008 du 13 mars).
Optionnel pour certains types d'activités.
Source:
Informations fournies par les autorités haitiennes.
Page 26, Para 2.42
Although Cabo Verde's ranking is relatively favourable on elements such as the enforcement of
contracts, registering property, and starting a business, the report suggests that Cabo Verde is
lagging in other areas, notably in obtaining electricity (133rd), protecting minority investors
(170th), and resolving insolvency.
CHINA Question 8
Does the government of Cape Verde have specific plans to improve the domestic business
environment? If so, please provide details.
Réponse 78
Le Gouvernement a approuvé le programme "Changer pour être compétitif" sous la direction
directe du Premier Ministre. Le programme vise à renforcer la citoyenneté, la modernisation, la
transparence et la compétitivité face aux défis de la transformation et de la durabilité du pays. La
mise en opération du programme est menée sur trois axes:
- Rationalisation des structures;
- Modernisation et simplification de l'administration publique;
- Amélioration de l'environnement des affaires.
En termes d'amélioration de l'environnement des affaires le plan est structuré en cinq piliers:
- Promotion économique;
- Réglementation et surveillance;
- Justice;
- Administration publique;
- Indicateurs internationaux.
Page 36, Para 3.36
3.36 Imported and domestically-produced goods sold in non-biodegradable packaging, or
packaging generating waste (e.g. cardboard, paper, bottles, plastic and metal), are subject to an
Ecological Tax (Taxa Ecológica). The tax is weight-based, and ranges from CVEsc 2 to 200 per kg
on the weight of the product, inclusive of packaging (Table A3.3). The tax was extended to
cigarettes, petroleum products, batteries, electronic goods, and tyres in 2012. The tax is collected
by the local tax authority when a local product enters the market and on imports by the customs
authority at the time of importation.
WT/TPR/M/322/Add.1
TCM products are categorized as health products and food additives when entering into Europe.
How would TCM products be categorized when entering into Cabo Verde? If they are also
categorized as health products and food additives, what is the rate of import duty?
Réponse 79
Il n'existe aucune législation nationale pour les produits de la médecine traditionnelle chinoise. Elle
sera définie en temps opportun, conformément aux lignes directrices internationales et sur la base
des allégations et des indications d'utilisation, soit comme médicament ou comme autre produit
pharmaceutique, supplément ou additif alimentaire.
Page 45, Para 3.77
3.77 Cabo Verde is largely dependent on imports to cover its food needs (Section 4.1). The
country has nine points of entry where phytosanitary and veterinary inspections are carried out.
However, capabilities for disease diagnosis and control are limited. InLab, a private laboratory with
ISO 17025 certification, performs analysis of water, food, and pharmaceuticals. The Official
Laboratory for Fisheries Products (LOPP) carries out control and certification of fish and fish
products. Cabo Verde has inter-agency agreements with the food safety authorities of Portugal and
Senegal regarding veterinary tests. Cabo Verde is a member of the Codex Alimentarius, the
International Plant Protection Convention (IPPC), and the World Organisation for Animal Health
(OIE).
CHINA Question 10
Will the TCM products imported into Cabo Verde be subject to inspections of InLab? What are the
standards for such tests?
Réponse 80
C'est prévu dans le cadre juridique futur. Oui, dans la mesure où InLab aura la capacité d'exécuter
les analyses requises. Les normes sont celles acceptées internationalement et visant
essentiellement à vérifier la composition décrite du produit.
Page 50, Para 3.102
3.102 As for state trading activities, weapons and munitions are imported exclusively by the
Ministries of Defence and Home Affairs, and only BCV may import gold for monetary use.
EMPROFAC, created to ensure access to basic medicines for the entire population, holds exclusive
rights to import and distribute pharmaceuticals. A special import regime for fuels and lubricants,
which had granted exclusive purchasing and distribution rights to two private enterprises (Shell
and ENACOL), was terminated at the end of 2006. Since then, oil products have been imported
subject to international bidding and supervision by an independent regulatory agency (ARE). Also
in the past, two public owned enterprises – EMPA (EmpresaPública de Abastecimento) and MOAVE
(Moagem de Cabo Verde) - held exclusive rights to import food products, but such imports may
now also be undertaken by private companies.
CHINA Question 11
Is the import of TCM products into Cabo Verde conducted through EMPROFAC?
Réponse 81
Non, l'importation est privée. Les TCM qui soient classés par des médicaments (qui aient des
indications thérapeutiques) seront des exceptions dont l'importation sera faite par EMPROFAC.
Page 52, Para 3.113
3.113 Maximum prices for various categories of pharmaceuticals are established by ARFA
according to Decree-Law No. 22/2009 of 6 July 2009. Drug manufacturers, importers, wholesalers,
pharmacies and other retail vendors of pharmaceuticals are obliged to provide ARFA with sales
data on a monthly basis. The price lists are normally revised once a year, but the administrative
council of ARFA may authorize changes, upon request, at any time.
WT/TPR/M/322/Add.1
Does the government of Cabo Verde make available the statistics of medical and pharmaceutical
consumption (including TCM products)? If so, in what way can we access the information?
Réponse 82
Non. Les données existent mais elles sont compartimentées. Une solution est en cours
d'élaboration pour soutenir le système d'information en vue du traitement de ces données et la
fourniture de statistiques de l'ensemble du secteur.
Actuellement, il y a des données de consommation dans le secteur public (Direction générale de la
pharmacie dans le rapport statistique du ministère de la Santé), des données sur la coparticipation (INPS) et données annuelles sur la production et importation (ARFA à travers R&C du
producteur et de l'importateur). Le système d'information, également en développement, est en
train d'être testé en ce qui concerne l'obtention des données mensuelles.
PART II. QUESTIONS BASED ON POLICY STATEMENT BY CABO VERDE (WT/TPR/G/322)
Page 12, Para 5.11
5.11. The Single Investor Window was implemented in February 2015 and is managed by Cabo
Verde Investimentos, which implemented a single point of contact between investors and public
administration.
CHINA Question 13
Please introduce the establishment and development of the Single Investor Window across Cabo
Verde.
Réponse 83
L'agence "Cabo Verde Investissements" (CI) fournit la plate-forme électronique, "Guichet unique
d'investissement " qui permet la promotion, l'établissement et le suivi des investissements dans le
pays. La plate-forme apporte plus d'efficacité au processus d'investissement, la compréhension et
la communication entre la CI, ses clients et d'autres intervenants, les organismes publics et privés,
les promoteurs de projets d'investissements nationaux et étrangers. Ainsi, le "guichet unique"
regroupe en une seule plateforme tous les services nécessaires pour l'approbation des projets,
précédemment dispersés entre plusieurs institutions.
Il y a deux façons d'exprimer ou même soumettre le projet d'investissement pour approbation:
présentielle ou à distance, ce dernier comme support, le site institutionnel de CI à travers l'adresse
www.cvinvest.cv.
CHINA Question 14
Has any foreign capital ever used the Single Investor Window? If yes, please introduce relevant
experience. If not, please explain the reason, and specify whether there are plans to encourage
foreign investments to utilize the Window. R84: Le Guichet d'Investissement Unique a été
appliqué en mars expérimentalement et a reçu immédiatement un ensemble de demandes de
projets d'investissement qui ont été traitées par le système disponible.
Réponse 84
Le Guichet unique d'investissement a été appliqué expérimentalement en mars et a reçu
immédiatement un ensemble de demandes de projets d'investissement qui ont été traités par le
système dispoinble.
WT/TPR/M/322/Add.1
- 29 QUESTION FROM ARGENTINA
ARGENTINA Question 1
¿Podría brindar mayor información respecto del avance del proceso de modernización del régimen
sanitario y fitosanitario? MDR/ARFA
Réponse 85
Le Cabo Verde a commencé un processus de mise à jour de la législation nationale en tant que
base fondamentale du régime sanitaire et phytosanitaire, en adaptant les instruments relatifs aux
instruments commerciaux, y compris la Convention internationale de la protection des plantes,
l'Organisation internationale pour la santé animale et le Codex Alimentarius. En ce qui concerne le
phytosanitaire, les instruments sont presque tous terminés; la nouvelle loi a été approuvée et
publiée, la Loi n° 29/VIII/2013, et une série d'instruments réglementaires de cette loi sont
désormais aussi publiés.
Quant au secteur zoo-sanitaire, le processus est également en cours, ayant déjà été approuvé et
publié; la loi fondamentale, la Loi n° 30/VIII/2013, et les instruments de régulation de cette loi
sont en cours d'élaboration.
En el tercer Documento de Estrategia de Crecimiento y Lucha contra la Pobreza (2012-2016) se
menciona la intención de lograr un mayor desarrollo del sector agroindustrial. ¿Cómo evaluarían la
evolución del desarrollo de ese sector en base a las estimaciones hechas en el Documento?
Réponse 86
Pour le développement de l'agro-industrie, le cadre du programme "Amélioration de
l'agroalimentaire et le développement des filières agricoles" du Document stratégique de
croissance et de réduction de la pauvreté (DECRPIII), quelques filières agricoles ont été élues
comme étant susceptibles de stimuler le développement du secteur, en se concentrant sur le
développement de la chaîne de valeur couvrant les aspects de la pré-production, production, postproduction, la transformation et la commercialisation, et leur connexion respective aux marchés
finaux. Dans ce contexte, l'évolution des indicateurs est évaluée positivement, et ce qui a été
réalisé est le suivant:
- Réalisation des études des filières prioritaires, afin d'obtenir des données importantes sur
la compétitivité de chaque filière de valeur sélectionnée permettant aux décideurs, sur la base des
résultats de l'étude, d'intervenir dans la filière de valeur. Des produits comme le café et le vin ont
été identifiés et hiérarchisés en raison du potentiel de production, le développement,
l'emplacement et la spécificité culturelle, l'acceptation du marché, le développement afin que les
interventions soient mises en œuvre pour améliorer la compétitivité de la chaîne de valeur, le
développement des stratégies de marché pour mieux intégrer dans la chaîne d'approvisionnement
interne et externe. Ainsi, en 2014, une étude sur la filière du café a été réalisée et des projets
pilotes ont été élaborés destinés à cinq îles. En 2015 devront être lancées des études sur la filière
des raisins et d'autres filières, y compris la canne à sucre, la banane, la papaye, le manioc, la
pomme de terre et le fromage.
- Promotion de la transformation des produits en se basant dans les infrastructures de
stockage, de traitement et de conservation, pour améliorer le valeur ajoutée des produits. Dans ce
contexte, il est prévu de construire des centres de traitement (y compris les petites unités
satellites) pour le traitement post-récolte, dont 2 sont déjà achevés (aux îles de Santo Antão et
Fogo), et deux en cours de construction (îles de Maio et Santiago). Ont été également construits
deux centres de transformation agro-alimentaire comme piliers de la formation de base des
acteurs.
Considérant que l'organisation d'une filière agricole se concentre également sur les aspects de la
qualité et que la poursuite des aliments sains, de qualité et à valeur ajoutée, est une tendance
progressive de plus en plus intégrée dans le processus productif et commercial des secteurs
agricoles, l'élaboration de normes de qualité a été conclue pour les dix secteurs agricoles
sélectionnés dans le Programme d'amélioration et de développement de l'agrobusiness de rangs
agricoles. Ces standards consistent dans la définition des critères, des paramètres et des normes
de qualité applicables aux différentes étapes du circuit, ainsi que le développement de procédures
de vérification et la confirmation de ces paramètres. Les règles ont été discutées avec tous les
WT/TPR/M/322/Add.1
- 30 partenaires, ont été mises en consultation publique pour discussion et ont déjà été approuvées par
le Conseil de Ministres et publiées.
En plus des actions investies dans la modernisation de l'agriculture, introduisant de nouvelles
technologies de production et accroissant la valeur ajoutée des produits, l'intervention a été
renforcée auprès des agriculteurs afin qu'ils se constituent en sociétés et/ou des coopératives,
encourageant les privées à investir dans le secteur, en particulier en promouvant la mise en place
de nouveaux centres de traitement post-récolte et l'industrie de transformation.
¿Podría profundizar respecto de las inversiones que realiza el Ministerio de Desarrollo Rural en
materia de transferencia de conocimiento?
Réponse 87
Les investissements dans le transfert des connaissances en faveur du secteur ont été faits sur la
base de l'arrière-plan de recrutement et formation des techniciens, des acteurs ruraux et des
producteurs agricoles dans de nombreux domaines, et de la formation en enseignement supérieur
spécialisé et professionnel, à travers les universités (par exemple, la création de l'École des
sciences de l'environnement agraire de l'UniCV) et dans différents centres de formation de l'IEFP
(Institut et emploi et de la formation professionnelle) éparpillés dans le pays. Il convient de noter
qu'en plus de la formation liée à un secteur donné dans les différents centres de formation
professionnelle, furent également construits deux centres de traitement agro-alimentaire et un
centre national de culture hydroponique pour la formation et le transfert des connaissances aux
acteurs ruraux;
Des investissements ont été également faits dans la réhabilitation et la revitalisation des centres
existants d'extension rurale et de formation des travailleurs sur le terrain, pour renforcer la
capacité technique des services du ministère du Développement rural. Également, à travers la
presse, est faite une diffusion d'information technique et le transfert de connaissances, avec un
pari face à l'emploi des TIC (information et technologie des communications).
À noter aussi qu'il est actuellement en cours la préparation du plan stratégique d'extension rurale
visant à modifier le modèle de transfert d'expertise vers un autre plus approprié aux nouveaux
défis du secteur agricole.
¿Cómo es el proceso mediante el cual la Agencia de Reglamentación y Supervisión de los
Productos Farmacéuticos y Alimenticios (ARFA) vigila la existencia mínima de alimentos básicos
mantenidas por los distintos operadores?
Réponse 88
Une collecte hebdomadaire des données sur la quantité et le prix de la nourriture dans toutes les
municipalités des îles est faite auprès d'un échantillon de commerçants et est calculée pour être
statistiquement significative. L'information recueillie est traitée et rendue disponible par le biais de
bulletins mensuels disponibles sur le site de l'ARFA (www.arfa.cv).
III. Preguntas sobre Pesca
- El 24 de mayo de 2015 tuvo lugar una de las acciones más exitosas de la Policía caboverdiana, al
lograr abordar, identificar y detener a los barcos Songhia y Yongding. Los cuales realizaban pesca
Ilegal No Declarada y No Reglamentada (INDNR) y, de ese modo, se alcanzó determinar que
cuentan con el antecedente de pesca de merluza negra y su comercialización (particularmente en
la Antártida).
La acción mereció el reconocimiento de diversos gobiernos, siendo barcos perseguidos por otras
naciones e INTERPOL, por su acción INDNR.
Los mismos se relacionan con la firma privada Vidal Armadores, con asiento en Galicia.
Fuentes*:
a)
http://www.lavozdegalicia.es/noticia/maritima/2015/05/24/policias-cabo-verde-abordan-dosbarcos-piratas-vinculados-empresa-gallega/0003_201505G24P38991.htm
b)https://www.facebook.com/permalink.php?story_fbid=1456623617888995&id=4986111568768
09
c) Policías de Cabo Verde abordan dos barcos piratas...www.lavozdegalicia.es Economía Marítima
d) Cabo Verde captura en sus aguas a los dos últimos barcos...
WT/TPR/M/322/Add.1
- 31 www.farodevigo.es/mar/2015/05/.../cabo-verde-captura/1246186.html 24 may. 2015 - Policías de
Cabo Verde abordan dos barcos piratas vinculados a una denominación están dos barcos que
fueron previamente detenidos en
e) Policías de Cabo Verde abordan dos barcos piratas
www.vistaalmar.es/.../policias-de-cabo-verde-abordan-dos-barcos-piratas.
24 may 2015 - Cerco a los piratas de la merluza austral. Cabo Verde captura en sus aguas a los
dos últimos barcos furtivos con conexión gallega ... Nueva Zelanda en enero y, juntos, fueron
detenidos el pasado miércoles por Cabo Verde.
f) barcos piratas // Ciudad Uno // Diario Digital desde ...
www.ciudaduno.com.ar/40447/barcos-piratas.htm 25 may. 2015 - Agentes de policía y militares
de Cabo Verde abordaron y procedieron a identificar dos barcos en el puerto de la isla africana de
San Vicente ...... militares de Cabo Verde abordaron y procedieron a identificar dos barcos en el
...esta denominación están dos barcos que fueron previamente detenidos en ...
Se permite preguntar a la Delegación Caboverdiana ¿cuáles son las acciones emprendidas contra
la pesca Ilegal No Declarada y No Reglamentada (INDNR) desde 2012 hasta el presente?
Réponse 89
Publié dans le Bulletin officiel (BO), le Décret-loi n° 32/2012, du 20 décembre), qui met en œuvre
et régule le contrôle et la surveillance des navires de pêche par satellite - VMS, intérieur et
l'extérieur de la zone économique exclusive du Cabo Verde (la ZEE) pour les navires nationaux, et
dans la ZEE des navires étrangers;
Renforcement des activités d'inspection et de la surveillance de notre zone économique exclusive,
à travers COSMAR - Centre des opérations de sécurité maritime, de la Garde côtière du Cabo
Verde, ainsi que, le décret-loi et la coordination avec les autres autorités maritimes visant à
prévenir, à contrecarrer et à éliminer la pêche INN dans tout le pays, conformément à la
recommandation de la FAO, la Convention sur les exigences minimales pour l'accès des navires à
la ZEE des pays de la Commission sous-régionale des pêches, Règlement n° 1005/2008 de l'UE qui
vise à prévenir, à contrecarrer et à éliminer la pêche illicite non-déclarée et non-réglementée
(Pêche INN);
Création d'un corps de 21 inspecteurs de pêche, répartis sur toutes les îles, ainsi que l'amélioration
continue des activités d'inspection et de surveillance dans le domaine de la pêche;
Création d'une nouvelle autorité compétente, avec pour seule mission de contrôle, d'inspection, de
surveillance et de certification des produits et des activités de pêche au Cabo Verde - ACOPESCA
(Résolution n° 68/2014 du 26 août et le Décret n° 39/2014 de la réglementation du
17 décembre);
Publication dans le Bulletin officiel (BO), la Loi n° 95.III.2015 octroi de l'autorisation législative
gouvernement de consacrer comme preuve l'information provenant du système de surveillance
continue des navires par satellite, ainsi que des déclarations de témoins, les valorisations et
photographies, et grader et aggraver les sanctions en vigueur, dont le décret-loi a été approuvé
par le Conseil des Ministres;
Publié dans le BO, la Résolution nº 90/2015 approuvant le plan d'action national pour combattre la
pêche illégale non-déclarée et non-réglementée (Pêche INN), en ligne avec le Plan d'action
international pour la lutte contre la pêche INN, recommandé par la FAO;
Renforcement de la coopération dans la lutte contre la pêche INN avec les pays de la Commission
sous régionale des pêches - CSRP, avec la FAO, les États-Unis, Portugal, Espagne, entre autres;
Approuvé par le Conseil des ministres le décret-loi à l'adhésion du Cabo Verde à l'Accord sur les
mesures de l' État du port de la FAO, adoptée en 2009, par la Résolution n° 12/2009, afin de
prévenir, contrecarrer et éliminer la pêche INN;
Sous l'accord de partenariat dans le domaine de la pêche entre le Cabo Verde et des États-Unis, le
Cabo Verde a assez insisté au cours des négociations et au-delà, de sorte que les navires
WT/TPR/M/322/Add.1
- 32 européens pêchant dans le Cabo Verde en vertu de l'Accord, fassent l'atterrissage forcément du
poisson pêché dans la ZEE du Cabo Verde, ce qui permettra un meilleur suivi et l'inspection des
captures et des navires, sur place, dans les ports nationaux. Toutefois, le débarquement
obligatoire dans les ports du Cabo Verde a été accepté par l'UE au cours des négociations, ce qui
affaiblit certainement la capacité de contrôler, le rendant moins efficace et plus coûteux. Surtout à
l'égard de navires de l'UE dans notre ZEE.
À noter que les procédures de contrôle sanitaire et de certification des produits de la pêche
destinés à la consommation humaine sont conformes aux meilleures pratiques dans le monde
entier et répondent aux exigences du Règlement sanitaire de l'UE, en particulier n° 178 de l'année
2002; n° 852 2004; n° 853 2004; n° 854 2004; 2073 et 2005. En outre, les tests de laboratoire
pour les produits de la pêche d'évaluation de la conformité sont effectués dans les eaux
internationales qui ont un système d'assurance de la qualité mis en œuvre et de laboratoire
accrédité dans le cadre de la norme ISO 17025.
¿Cuáles son los resultados alcanzados, que destacan en el marco de los países situados sobre el
Atlántico Sur, en relación con la preservación de las especies, particularmente las comerciales,
como el mero, el lenguado, el jurel, el atún de aleta amarilla y el pez espada?
Réponse 90
Mise en œuvre du Plan de gestion des ressources halieutiques, en assurant une exploitation
durable des différentes espèces à valeur commerciale et assurer une gestion durable de celle-ci;
Suite à l'efficacité des mesures de gestion des ressources, ainsi que son impact social, économique
et commerciale;
La pêche de mérou, de sole, de maquereau et d'autres espèces pélagiques petites et les espèces
démersales, est réservée aux ressortissants (bateaux) nationaux. L'activité des navires industriels
et semi-industriels est également surveillée par le VMS et par les activités quotidiennes des
inspecteurs des pêches;
Les mesures de gestion pour le thon et des espèces similaires sont dans les limites des
recommandations de la CICTA, dont le Cabo Verde est partie contractante, en tenant compte des
mesures contenues dans le plan de gestion des ressources halieutiques du Cabo Verde.
Selon l'accord de pêche avec l'UE, seule est autorisée la pêche des espèces hautement migratoires
telles que le thon, et en respectant également les recommandations de la FAO et de la CICTA.
¿Qué efectos produjo hasta el presente la Pesca INDNR?
Réponse 91
L'ampleur réelle de la pêche INN au Cabo Verde n'est pas effectivement connue, vue la dimension
de notre ZEE et aussi la fragilité de nos moyens de contrôle, malgré le fait que depuis 2012 les
autorités nationales s'emploient sérieusement à renforcer les moyens et la capacité de contrôle
efficace et coordonnée et de la surveillance de la ZEE compte tenu des quelques cas suspects de
pêche INN qui ont été enregistrés par le système de surveillance installé dans COSMAR. En
résultat des mesures engagées et en cours, on assiste à une tendance à la baisse, même si le
système national d'inspection de la pêche à la fois en mer et sur terre ait encore besoin d'énormes
améliorations.
Le nouveau régime national de la pêche INN dans toute la zone sous la juridiction du Cabo Verde,
ou de la pêche INN éventuellement pratiquée par des navires capverdiens dans les eaux
internationales ou dans les mers de pays tiers, prévoit des sanctions qui sont véritablement
dissuasives et découragent toute activité liée à la pêche INN.
Pour prévenir, contrecarrer et éliminer la pêche INN - un problème complexe qui menace
aujourd'hui tous les états côtiers et la sécurité alimentaire dans le monde entier, la stratégie du
Cabo Verde a été également basée sur l'amélioration du cadre juridique et la réforme
institutionnelle (ci-dessus au point V), le renforcement des activités d'inspection et de surveillance,
le renforcement de l'éducation et la formation des ressources humaines, l'acquisition de nouveaux
WT/TPR/M/322/Add.1
- 33 navires modernes pour la surveillance de notre zone économique exclusive et la ZEE des pays de
la CSRP - dans le cadre de la coopération dans la lutte contre la pêche INN - en plus de renforcer
la coopération avec l'UE, la FAO, le Portugal, l'Espagne, entre autres, l'amélioration continue dans
le système de contrôle, d'inspection et de surveillance de notre ZEE, qui se révèle aussi comme
étant vulnérables contre les chocs possibles de la pêche INN au niveaux régional et international.
¿Cuáles fueron las especies más afectadas por esta modalidad de pesca?
Réponse 92
Il existe quelques espèces à valeur commerciale qui sont pleinement exploitées ou il y a quelques
évidences de surexploitation, dont les mesures de gestion ont été de récupérer progressivement le
stock, à travers la mise en œuvre de saisons de fermeture, la définition des zones marines
protégées, la définition d'espèces protégées - celles qui sont en voie de disparition - attribution de
quotas pour certaines espèces, entre autres mesures, cependant, il n'y a aucune preuve que ces
espèces ont été touchés en raison de la pêche INN en particulier, mais surtout de mauvaises
pratiques de pêche et l'utilisation d'objets et de dispositifs de pêche entrepris de longue date.
Des mesures de gestion en cours ont cherché à combattre et éliminer ces mauvaises pratiques de
pêche (utilisation d'explosifs pour la pêche, chaluts de fond, filets maillants) en ayant recours à la
législation, la supervision et l'inspection aussi dans la phase d'octroi de licences (aujourd'hui la
pêche au Cabo Verde, même artisanale, est seulement autorisé sous licence), et aussi à travers
sensibilisation, et la participation des communautés de pêcheurs et les associations de pêcheurs et
les propriétaires dans la cogestion et gestion participative des ressources marins et de la pêche.
- El 18 de junio del corriente la Comisión de Pesca del Parlamento Europeo aprobó el Acuerdo de
Pesca con Cabo Verde, que permite que 71 buques de ese origen, entre los cual se cuentan 22
palangreros de superficie y 16 atuneros cerqueros congeladores, pesquen en sus aguas durante 4
años.
Este acuerdo renueva al anterior, que culminó su vigencia pocos días antes de la fecha
mencionada.
Fuentes:
a)http://www.lavozdegalicia.es/noticia/maritima/2015/06/18/eurocamara-da-visto-buenoacuerdos-cabo-verde-madagascar/0003_201506G18P40994.htm
b) Los eurodiputados avalan los acuerdos de pesca con Cabo ...www.laopinioncoruna.es Mar...
c) PP celebra aprobación acuerdo pesca UE Cabo Verde .www.eppgroup.eu/.../PP-celebraaprobación-acuerdo-pesca-UE-Cabo-V. 18 jun. 2015 - La comisión de Pesca del Parlamento
Europeo dio ayer su visto bueno al nuevo protocolo de pesca con Cabo Verde, que permitirá a 71...
d) Eurodiputados dan luz verde a acceso de buques ..www.negocios.com/.../eurodiputados-danluz-verde-acceso-buques-espa...17 jun. 2015 - ... del acuerdo de pesca entre la UE y Cabo Verde
y muestra su apoyo al... Los eurodiputados populares Francisco Millán Mon y Gabriel Mato...
e) 17 jun. 2015 - Bruselas, 17 jun.- La comisión de Pesca del Parlamento Europeo dio hoy luz
verde al acuerdo entre la Unión Europea y Cabo Verde que ...Eurodiputados dan luz verde a acceso
de buques ...
f) www.elconfidencial.com/.../eurodiputados-dan-luz-verde-a-acceso-de-bu.
Comentário 1:
¿Se permite preguntar a la Delegación Caboverdiana cuál es la razón por la cual, habiendo un
acuerdo para pescar, barcos practican la pesca INDNR?
Réponse 93
Le pays a besoin de se doter de plus des ressources et des moyens pour lutter contre la pêche
INN, par des patrouilles maritimes et aériennes en temps réel de sa ZEE. Cependant, nous n'avons
aucune preuve contre des navires qui aient commis la pêche INN dans nos eaux. Les navires de
pêche des pays de l'Union européenne, en fait, ne sont pas soumis au degré de surveillance
WT/TPR/M/322/Add.1
- 34 souhaitable et en temps réel de la part de COSMAR parce que le système de marquage pour ces
navires est incompatible avec celui installé à COSMAR au Cabo Verde et il n'pas été possible
jusqu'ici d'obtenir que les navires concernés soient contraints de correspondre au système de
marquage de COSMAR. La mise à jour du VMS (Vessel Monitoring Satellite) du Cabo Verde est en
cours et en 2016 le nouveau système sera installé, ce qui aura comme résultat une plus grande
capacité de contrôler. Nous préparons également un processus de négociation directe avec les
navires autorisés en vertu de l'accord avec les États-Unis, étant donné que la raison invoquée pour
ne pas débarquer la capture a toujours été que le Cabo Verde n'avait pas la capacité de froid
Celle-ci existe maintenant depuis mars 2015 (un complexe moderne de froid) ce qui doit
encourager nos partenaires à augmenter significativement le débarquement des captures au Cabo
Verde. Ce débarquement fera en sorte que la surveillance soit plus efficace et moins coûteuse.
Il a été aussi adopté la mesure de la création d'un taux appliqué aux navires autorisés que ne
fassent pas le débarquement dans les ports du Cabo Verde, appliqué à chaque tonne de poisson
non débarqué.
- El Gobierno de Cabo Verde realiza grandes esfuerzos para evitar la depredación de especies
íctícolas que habitan en sus aguas, como el Marlín Azul del Atlántico y los tiburones tigre, toro y
martillo.
¿Puede la Delegación Caboverdiana referirse a estos esfuerzos y a qué países corresponden las
banderas de los barcos INDNR que causan depredación?*
Réponse 94
Nous n'avons aucune preuve concrète que ces espèces aient été ravagées par la pêche INN par les
navires étrangers ou domestiques dans la ZEE du Cabo Verde. Toute fois le Plan national de
gestion des ressources halieutiques a adopté, en ce qui concerne les espèces hautement
migratoires, des mesures de gestion conformes aux recommandations de la FAO, de l'ICCAT et,
dans certains cas, de la Convention CITES, et l'administration capverdienne travaille toujours sur
la prévention, la sensibilisation et le renforcement des capacités en la matière, en plus des
mesures déjà mentionnées au point V. Nous n'avons pas encore une connaissance plus
approfondie des populations concernées, ni un système efficace de suivi de leur comportement,
malgré les efforts de l'INDP et de l'UniCV. Nous nous sommes mis à la recherche des ressources et
des partenariats pour avoir un programme de recherche océanographique plus intense, ciblé et
régulier afin que nous puissions mieux comprendre le potentiel et ainsi mieux contribuer à sa
préservation et à la gestion responsable. En 2016 sera opérationnel le Centre océanographique en
cours de construction au Cabo Verde et il est à espérer que sera augmentée la capacité nationale à
étudier et surveiller ces populations. Mais il faudrait que soit fait l'étude, la connaissance, le suivi
et la protection des requins de l'Atlantique. Cabo Verde a soutenu dans toutes les réunions
internationales et régionales auquelles il a participé la construction d'un véritable partenariat pour
la gestion et la surveillance plus efficace de l'Atlantique et continuera à faire tous les efforts à sa
portée.
- En julio pasado la Dirección General de Pesca de Cabo Verde debió destruir más de una tonelada
del mejor atún para exportación que fuera pescado por el barco Annika III, con licencia vencida un
año antes y bajo la tipificación legal de pesca INDNR, realizada por la empresa europea CSF-Cabo
Verde Pesca, cuyo propietario es la firma José Ludovino.
Fuentes:
a) La Dirección General de Pesca va a... - Españoles en Cabo…
https://www.facebook.com/permalink.php?story_fbid.id...
b) Autoridades das Pescas v o destruir mais de uma tonelada…
www.asemana.publ.cv/spip.php/images/spip.php?...
El gerente de la empresa CSF - Cabo Verde Pesca José Ludovino admite que la captura haya sido
ilegal, pero sostiene que en lugar de destruir la Dirección..
c) O gerente da CFS, José Ludovino, explica que o barco ia para ...produto foi apreendido porque
em Cabo Verde é ilegal a pesca sem licença, www..
www.facebook.com/permalink.php?story_fbid=1456623617888995&id=498611156876809
WT/TPR/M/322/Add.1
- 35 ARGENTINA Question 9
¿A qué puede obedecer que esta pesquera subvencionada por la Unión Europea practique esta
modalidad ilegal de la pesca?
Réponse 95
Le navire ANIKA III, n'est pas de l'UE mais capverdien. Le navire est parti à la pêche sans attendre
la conclusion des procédures juridiques pour la délivrance de la licence de pêche requise, et les
autorités nationales ont agi conformément à la loi dans les circonstances.
La Delegacion Argentina destaca los esfuerzos realizados por la Dirección General de Pesca de
Cabo Verde y por su Polícía para luchar activamente contra la pesca INDNR.
Comentário 2: la lutte contre la pêche INN est un objectif national, contribuant ainsi, entre autres,
à la sécurité alimentaire au Cabo Verde, à promouvoir la compétitivité et le commerce en toute
légalité, à la création d'emplois et à la croissance de l'économie nationale, basée sur une
exploitation et une gestion durables de ses ressources halieutiques.
Jusqu'à 2018, on prévoit que le Cabo Verde pourrait consolider de manière significative son
système de suivi, contrôle et surveillance des activités de pêche dans sa ZEE, en ligne avec les
nouveaux paradigmes de contrôle internationaux, d’inspection et de surveillance, avec des
politiques cohérentes dans la pêche et des affaires maritimes, ainsi que dans le domaine de la
coopération internationale, ce qui permettra au pays de mieux connaître le potentiel que lui offre
la me pour contribuer à une meilleure conservation du milieu marin par la gestion durable de
toutes les espèces ayant une valeur commerciale, et se mettre le pays en phase avec les
meilleures pratiques de surveillance, d'inspection et de lutte contre la pêche INN dans le contexte
régional et international.
WT/TPR/M/322/Add.1
- 36 ANNEXE 1
Code of Fiscal Benefits
Law No. 26/VIII/2013 of
21 January
By mandate from the people, in accordance with Article 175, sub-paragraph b) of the Constitution,
the National Assembly decrees the following:
Chapter I
General Principles and Provisions
Article 1
Purpose
This Code establishes the principles and rules applicable to tax benefits, establishes the content
and sets the corresponding rules for granting and monitoring.
Article 2
Scope
This Code applies to tax benefits therein, as well as validly approved and ratified conventional tax
benefits and those specified in separate legislation, namely in additional codes and legislation
regarding Income Tax (IUR), Value Added Tax (VAT), Special consumption Tax (ICE), Stamp Duty,
Wealth Tax (IUP) and Legislative Decree No. 11/2010, of 1 November, which approves the benefits
for the construction, rehabilitation and acquisition of social housing.
Article 3
Concepts
1. Tax benefits are tax cuts that materially represent exceptions to the principle of tax
equality, founded by superior reasons related to economic and social policy or other tax
reasons.
2. Tax benefits can, among others, come in the form of exemptions, tax cuts, tax credit, and
tax allowances.
Article 4
Principle of transparency
1. The granting of tax benefits is subject to the principle of transparency, under which the
State promotes public disclosure of the information necessary for citizens to become aware
of the main benefits, their financial impact and their political and economic reasons.
2. Obeying to the principle of transparency, fiscal expenditure generated by the granting of
tax benefits is disclosed through the report on the Government budget bill, including tax
expenditure borne by the local authorities.
3. Obeying to the principle of transparency, through its electronic portal, the Tax authorities
annually discloses the list of legal persons to whom tax benefits are granted dependent on
recognition or contractual basis.
WT/TPR/M/322/Add.1
- 37 Article 5
Principle of Accountability
1. The utilization of tax benefits is subject to a principle of accountability, under which
taxpayers who enjoy tax benefits are subject to reinforced duties to cooperate with the
Tax authorities.
2. Obeying to the principle of accountability, taxpayers who enjoy tax benefits are required to
provide the Tax authorities the statements, documents and information necessary to prove
their assumptions at the time of granting the benefit or during its application.
3. Obeying to the principle of accountability, taxpayers who enjoy tax benefits are subject to
systematic supervision by the Tax authorities and other competent authorities, aimed at
proving their prerequisites and possible imposition of legally established penalties.
Article 6
Prerequisites for tax benefits
1. The tax benefits provided for in this Code are only permitted to individuals liable to the IUR
who, meeting the legal conditions to perform their activities, cumulatively meet the
following requirements:
a)
Being part of the taxation system by proper accounting;
b)
Using proper accounting in accordance with the accounting standards and financial
reporting system in force in Cape Verde;
c)
Using only the online electronic communication method, made available by the tax
authorities, to comply with their tax obligations; and
d)
Not being taxed by indirect methods.
2. The enjoyment of tax benefits provided for in this code is reserved for taxpayers whose
fiscal and contributory situation is good, meaning those who are not in debt or who, being
in debt, have made a complaint, expressed objection or opposition and who have provided
a suitable guarantee when required.
3. Taxpayers liable to pay the IUR who are not taxed by the proper accounting system may
enjoy the benefits provided for in Articles 20 to 25, Article 32, paragraph 2, Articles 47 and
48, and Articles 50 to 53.
Article 7
Recognition of Benefits in Imports
1. In order to enjoy the customs benefits provided for in this code, the beneficiary shall
request the Customs Authority to inspect the effective use of the goods eligible for such
benefits whose specifications and list of goods to be imported were previously submitted
electronically to the entities involved in tax benefit management and were previously
approved by the Central Service of the Government department responsible for the sector
to exempt.
2. For purposes of inspecting the use referred to in the preceding paragraph:
a)
The beneficiary must, along with the request for inspection, submit his/her plan for
using the eligible goods, which should contain the dates for their effective use;
WT/TPR/M/322/Add.1
- 38 b)
Non-appearance of the Customs Authority for inspection at the time of use or lack
of inspection shall not affect the right of the beneficiary to the incentives granted
under this code, except when it is possible to, in a subsequent inspection, show
that there was no effective use.
3. The goods on the list referred to in paragraph 1 clear customs under suspension, with
adequate guarantee, and must remain thus until they reach their destination and are used.
4. To inspect the effective use of the list of goods specified in the preceding paragraphs, the
Customs Authority may hire experts, with the costs being borne by the investor.
5. The list and the specifications referred to in the preceding paragraphs shall be submitted to
the Central Office of the Government department responsible for the sector to exempt for
approval at least 60 days before the goods arrive in the country, with the deadline to
expedite the request being 30 days, under penalty of tacit acknowledgment of the request.
6. The deadline to expedite the request referred to in the preceding paragraph is suspended
whenever the Central Service of the Government department responsible for the sector to
exempt asks for additional elements or information, with the deadline continuing after the
requested information has been supplied.
Article 8
Constitution and recognition of tax benefits
1. Tax benefits can be automatic, in which case their granting stems from the mere
fulfillment of legal requirements, or depend on recognition, in which case their granting
requires an administrative act.
2. Where the law does not otherwise provide, the recognition of tax benefits is the
responsibility of the Government official responsible for Finance, with the possibility of
delegating this task to Directors-General or other employees who are his/her direct
subordinates.
3. Recognition of tax benefits may exceptionally be done by contract, in cases involving
establishment agreements, as provided for in the Investment Code and to which Article 16
of this Code refers, or in cases involving a contract to grant incentives, as provided for in
Legislative Decree No. 2/2011, of 21 February 2011, concerning the internationalization of
Cape Verdean companies.
4. Save where there is a legal exception, the effects of tax benefit recognition are reported on
the date of the request, when the recognition is done by administrative act, and on the
date of the recognition itself, when it is done by contract, always assuming the prior
fulfillment of the prerequisites.
Article 9
Transfer of tax benefits
1. The right to tax benefits is not transferable in life, being transferable on death, when the
transferee meets the requirements for the benefit and the latter is not strictly of a personal
nature, without prejudice to the following paragraphs.
2. The right to tax benefits is transferable in life whenever the latter are inseparable from the
legal regime applicable to certain goods, namely where the benefits in question are
inseparable from securities or financial products.
3. The right to tax benefits recognized by contractual means referred to in Article 8 of this
Code is also transferable in life, upon authorization of the Government official responsible
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- 39 for the area of Finance, provided that the transferee meets the requirement for their
enjoyment.
4. The provisions of this Article shall apply, mutatis mutandis, to legal persons that benefit
from tax benefits.
Article 10
Sanctions which impede, suspend and cancel tax benefits
Sanctions that impede, suspend or cancel tax benefits can be imposed due to violation of the
provisions of this Law or due to any other tax offense, regardless of their relationship to the
benefits provided.
Article 11
Termination of tax benefits
1. Tax benefits are terminated due to expiry, when the period for which they were granted
expires, through imposition of sanctions, by checking the resolutive condition to which
they are subordinated, or due to breach of the obligations imposed on the taxpayer when
they are attributable to the beneficiary.
2. The termination or suspension of tax benefits, recorded in any way, imply the automatic
application of general taxation as provided by law.
3. People entitled to tax benefits are required to report to Tax authorities, within 30 days of
termination or suspension of the prerequisites of fact or law on which the tax benefits they
enjoy are based, except in cases where these circumstances are of official knowledge.
Chapter II
Tax Incentives for Investment
Article 12
Investment tax credit
1. Investments made under the Investment Code benefit from a tax credit by deduction of
IUR collection, for natural persons or legal entities who are taxed by the proper accounting
system, in an amount equal to:
a)
50% of relevant investments made in tourism or tourism promotion industry and
tourism property development, air and sea transportation services and port and
airport services, renewable energy production, manufacture and installation of
renewable energy equipment, scientific research and investigation, as well as
information and communication technology development.
b)
30% of relevant investments made in other areas.
2. Deduction of the tax credit provided for in the preceding paragraph is made in the
settlement of the IUR-PC or IUR-PS, relating to the fiscal year in which the investments
are made, and it cannot, in each year, exceed 50% of the collection.
3. The portion of the tax credit not used in a fiscal year can be deducted in future years, with
the right to use it expiring in the tenth fiscal year from the date of the beginning of the
investment (for projects in operation), or from the commencement of operations (for new
projects), subject to the limit of the previous paragraph.
4. For the purposes of this article, we consider relevant investments in tangible fixed assets
acquired in new condition and belonging to investment projects in the country, as well as
investments involving the acquisition of patents and licenses for use of technologies
certified by the competent authority.
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- 40 5. For the purposes of this article, investments in the following tangible fixed assets are not
considered relevant:
a)
Land not intended for mining;
b)
Buildings and other structures not directly connected to the main purpose of the
investment project or intended for sale;
Light vehicles not directly connected to the main purpose of the investment
project;
c)
d)
Furniture and decor and comfort items;
e)
Other capital goods not directly connected to the main purpose of the investment
project;
f)
Administrative equipment.
6. For the purposes of this Article, we consider:
a)
Beginning of the Investment: the moment when the procedure for the recognition
of tax benefits provided for in this Code is started, upon
approval
of
the
investment project;
b)
Start of operation: the moment one begins operations aimed at obtaining yields
that give rise to tax liability.
7. For the purpose of enjoying the benefit provided for in this Article, investors must submit
to the Tax authorities, electronically, the income statement for the year and the supporting
documents for the investments, according to the Model approved by the Government
official responsible for Finance.
8. Goods subject to investment sold before the end of loan recovery lose the right to the
credit as of the date of sale, while goods purchased as replacement only enjoy the right to
the remaining tax credit.
Article 13
Exemption from IUP
1. Investments made under the Investment Code which require the acquisition of property
solely for the establishment of investment projects may be exempted from the Wealth Tax
(IUP).
2. The awarding of this incentive is subject to acceptance by the competent municipal
authorities, in accordance with the applicable law, and it does not give the Municipality the
right to compensation for lost revenue due to exemption.
Article 14
Exemption from Stamp Duty
Operations for securing financing for investments carried out under the Investment Code are
exempt from stamp duty.
Article 15
Exemption from customs duties
1. Investments made under the Investment Code are exempt from customs duties whenever
they translate into the importation of the following goods and such goods are connected to
the main purpose of the investment project:
a)
Materials and equipment directly incorporable in the establishment, expansion or
remodeling of projects, not intended for sale, namely, steel structures,
construction materials, with the exception of blocks, cement, paints, varnishes, or
PVC pipes, plumbing equipment, electrical equipment, except incandescent light
bulbs, stoves, hot plates, thermal accumulators, refrigerators other than class A,
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- 41 and electronic products, as well as their accessories and spare parts when
accompanying them;
b)
Equipment, machinery, tools and utensils, as well as their accessories and spare
parts;
c)
New, properly equipped collective transportation vehicles, intended for urban
passenger transportation and heavy vehicles for transportation of goods, imported
by duly licensed companies in the sector;
d)
Scientific, didactic and laboratory materials, furniture and equipment, including
software and means to support them, intended for technical and scientific
education, teaching or research;
e)
Furniture, equipment and utensils used for establishment, expansion
remodeling of projects with Tourism Utility status, not intended for sale;
f)
Transmission towers, antennas, and poles;
g)
Mobile studio for broadcasts outside the TV studio;
h)
Vehicles for reporting services and exterior cars;
i)
Public and mixed transportation vehicles, intended for the exclusive transportation
of tourists and luggage, pleasure boats, boards and accessories, tools and
equipment for cultural and sporting activities;
or
j)
Vehicles for transporting goods or the collective transportation of workers, intended
for the exclusive use of industrial establishments;
k)
Specialized transportation vehicles, designated ambulances, intended for the
health sector.
2. The exemption provided for in sub-paragraph e) is granted during the establishment and
throughout the first year of operation.
3. The exemption provided for in sub-paragraph e) is also granted during remodeling; it is
considered expansion or remodeling when the reinvestment corresponds to at least 25%
of the initial investment.
4. The exemption from customs duties provided for in this Article excludes equipment and
vehicles older than five years.
5. Residential units that are part of tourism complexes with tourist utility status benefit from
the incentives provided for in this Code, namely in this Code, and are therefore not
considered as intended for sale, provided their owners use them exclusively for tourism;
the owners cannot to use them for other purposes, including personal or family use, for a
period exceeding 30 calendar days in each calendar year.
6. For the purposes of the preceding paragraph, residential units must have a tourism
operator license granted by the Central Service of the Government department responsible
for tourism, renewable annually.
Article 16
Contractual tax benefits
1. Investments made under the Investment Code may benefit from exceptional incentives
relating to import duty, IUR-PC, IUP or Stamp Duty, awarded by the Council of Ministers
as part of an establishment agreement, on a proposal of the Government official
responsible for Finance, provided they cumulatively fulfill the following conditions:
a)
The investment is worth over 10 billion escudos;
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- 42 b)
The investment is relevant in promoting and accelerating national economic
development; considered as such are those that are part of the Government's
program;
c)
The investment generates at least 100 direct jobs within 3 years.
2. The establishment agreement establishes the tax incentives to grant, their objectives and
goals, as well as the penalties for non-compliance, with conventional benefits not being
able to extend beyond 10 years.
3. The benefits provided by this Article shall not be cumulated with any other benefits
provided for in this Code.
4. Entities receiving incentives under this Article are subject to annual inspection by the tax
authorities, aimed at checking their prerequisites.
5. Contractual tax benefits may take the form of an exemption, deduction from taxable
income, accelerated amortization and depreciation and reduced rates; the actual rate
resulting from the application of tax benefits cannot be less than one-fifth of the rate in
force.
6. The provisions of this Article shall not apply to investments made with a view to
internationalization, referred to in Legislative Decree No. 2/2011, of 21 February.
7. The prerequisites mentioned in paragraph 1, sub-paragraphs a) and c) are reduced by
50% whenever investments are made outside the urban municipalities of Praia, Sal and
Boa Vista.
Chapter III
Tax Benefits for Internationalization
Article 17
Tax benefits related to IUR
1. Investments which, in accordance with Legislative Decree No. 2/2011, of 21 February, are
eligible for incentives for internationalization may be granted a reduction of up to 50% of
the IUR applicable to them, until the contract for granting incentives expires.
2. Until the contract for granting incentives expires, IUR exemption may be granted to
qualified employees and expatriates, as well as qualified Cape Verdean citizens from the
diaspora who were or will be hired through an employment contract, and who acquire
resident status for the first time in five years, for income they receive at the service of
companies promoting the investment projects referred to in the preceding paragraph
performing managerial, supervisory, quality control or training duties.
3. The tax benefits granted under this chapter may not be combined with other benefits
provided for in this Code, except as set out in Article 29.
Article 18
Other tax benefits
Investments that, under Legislative Decree No. 2/2011, of 21 February, are eligible for incentives
for internationalization, may still be granted the following benefits:
a)
Exemption from Stamp Duty when establishing companies or increasing capital, as
well as securing financing for projects;
b)
Exemption from VAT, in accordance with the Value Added Tax Regulations, with the
refund of incurred VAT being paid within 30 days, pursuant to Decree-Law No.
65/2003, of 30 December;
c)
Exemption from customs duties and fees, in accordance with applicable law;
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- 43 d)
They may be exempted from IUP when acquiring real estate to establish or expand
their activity, as defined in Article 13;
e)
Exemption from fees and other notarial charges when starting and registering
companies, in the form of business partnerships or sole proprietorships.
Chapter IV
Tax Benefits as part of International Business Center
Article 19
Tax benefits related to IUR
1. Entities licensed at Cape Verde's International Business Center (CIN) receive tax benefits
in the form of reduced IUR rates related to income derived from industrial or commercial
activities and ancillary or complementary activities, as well as service provision.
2. The tax benefit provided for in the preceding paragraph shall apply to income from
activities held only with other entities established and operating at CIN or with nonresident entities without permanent establishment in Cape Verde.
3. The tax benefit provided for in paragraph 1 shall apply until 2025, depending on the
creation of a minimum of five (5) jobs at the International Industry Center (CII) and the
International Trade Center (CIC) and is reflected in the application of the following tiered
IUR rates:
a)
5% for entities with five (5) or more dependent workers;
b)
3.5% for entities with twenty (20) or more dependents workers;
c)
2.5% for entities with fifty (50) or more dependent workers.
4. At the International Service Provision Center the minimum number of jobs required is two
(2), with a IUR rate of 2.5%.
5. Without prejudice to Article 18, the benefits established by this Article may only be
granted to entities with proper accounting, in accordance with the accounting standards
and financial reporting system in force in Cape Verde, which are based on international
accounting standards; they may not be combined with any other IUR benefits provided for
in this Code; and they are ineffective until the public disclosure of the licensee's identity,
its owners and the jobs created, on the tax administration's electronic portal.
6. Entities licensed at CIN are subject to annual inspection by the tax authorities, who are
responsible for supervising the prerequisites and conditions of its tax system, applying the
penalties provided for in the General Tax Code whenever necessary.
7. The concessionaire of CIN will send a report on the activity and supervision of licensed
entities to the Government, every year, by January 31 of the following year, under the
terms to be defined by the Council of Ministers.
8. For the purposes of paragraph 5, the tax authorities shall make public disclosure of the
licensed entities and other elements therein, within 48 hours from the date of receipt of
the relevant documents.
9. Conflict resolution by the arbitral tribunal provided for in Legislative Decree No. 1/2011, of
31 January, does not apply to tax matters.
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- 44 Article 20
Customs benefits
1. The entities referred to in the previous article are exempt from customs duties on the
importation of the following goods:
a)
Goods referred to in Article 15, paragraph 1, sub-paragraphs a), b)
and c) of this Code;
b)
Material for packing and packaging products manufactured by the beneficiary
company;
c)
Raw materials and supplies, finished and semi-finished materials and products for
incorporation into products manufactured by the company.
2. If exemption from the customs duties referred to in the preceding paragraph is not
granted at the time of importation of the goods referred to therein, the Customs Authority
shall reimburse the licensed economic operator, within one year and at his/her request.
3. The importation of goods, products and raw materials by entities established and
operating at the CIN does not require an import license.
Chapter V
Tax Benefits for Savings and Financial Sector
Article 21
Long-term financial investments
1. Income from certificates of deposit and time deposits issued or made with credit
institutions established in Cape Verde, for periods longer than five years, which are not
negotiable, get 50% deduction from IUR, if the due date occurs five years after and ten
years before the issue or establishment or 25%, if the due date occurs ten years after the
issue or establishment.
2. Interest on emigrant time deposits are exempt from taxation.
Article 22
Savings funds
1. Income from savings funds (FPR), education savings funds (FPE) and retirement/education
savings funds (FPR/E) that are established and operated in accordance with national
legislation are exempt from IUR.
2. Pursuant to the Code, 25% of the amounts invested in the respective year by taxpayers in
the retirement savings plan (RPP), education savings plan (EPP) and retirement/education
savings plan (PPR/E) are IUR deductible, with a 50,000$00 (fifty thousand escudos) limit
per taxpayer, as long as it is for their own benefit or, in the case of PPE, also the members
of their household.
3. The amounts paid for FPR, FPE and FPR/E are exempt from IUR up to the annual amount
of 30,000$00 (thirty thousand escudos); taxation is applicable when the amount is higher,
excluding the equity component, as follows:
a)
In accordance with the rules applicable to Category A income (pensions), including
those relating to pay-as-you-earn withholding, when its perception occurs in the
form of regular, periodic installments, in which case only half of the annual income
is subject to taxation;
b)
In accordance with the rules applicable to Category D income (capital income),
including those relating to pay-as-you-earn withholding, in case of full or partial
reimbursement, for the entire income obtained, except if such reimbursement
occurs three years after the subscription of the fund by the subscriber, in which
WT/TPR/M/322/Add.1
- 45 case only two-fifths of the income will be subject to taxation, at the tax rate in
force;
c)
In accordance with both the rules established in the preceding sub-paragraphs, in
cases where there are both terms referred to therein.
4. The amount of the PPR/E can be repaid without loss of the tax benefit, under the terms
and conditions of Article 8 of Decree-Law No. 26/2010, of 2 August.
Article 23
Securities market
1. Bond yields or products of a similar nature that are not government debt securities, with
public placement and listed on the Cape Verde Stock Exchange pay IUR at a rate of 5%.
2. The rate referred to in the preceding paragraph only applies to income earned through
December 31, 2017, with the income earned as of that date being taxed at the normal
rate applicable to such income.
3. Dividends from listed shares are not subject to taxation, provided that they are placed at
the disposal of the holder by December 31, 2017.
4. Entities that, under the law, act as financial intermediaries in securities on the Cape Verde
Stock Exchange are exempt from IUR, during the first three years, in respect of profits
earned while performing this activity.
Article 24
Investment funds
1. Income from real estate investment trusts which are constituted and operate in
accordance with national legislation have the following tax regime:
a)
In the case of income from property, other than capital gains, obtained in Cape
Verdean territory, there is no taxation;
b)
In the case of income other than capital gains obtained in Cape Verdean territory,
there is autonomous taxation at a rate of 10% on the net value obtained in each
year;
c)
In the case of capital gains, they are taxed autonomously, under the same
conditions that would occur if such income belonged to individuals residing in Cape
Verde, at the rate of 10%, on the positive difference between the gains and losses
obtained in each year.
2. Taxpayers subject to IUR who own shares in transferable securities investment fund are
exempt from IUR in respect to income from shares in these funds.
3. Income from real estate investment trusts which are constituted and operate in
accordance with national legislation have the following tax regime:
a)
In the case of income from property, they are taxed autonomously, at the rate of
10%, on net income from actually incurred and properly documented conservation
and maintenance charges;
b)
In the case of gains from property, they are taxed autonomously, at the rate of
15%, which covers 50% of the positive difference between the capital gains and
capital losses.
4. For income from shares in real estate investment trusts, the tax regime applicable is
similar to that provided in paragraph 2 of this Article.
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- 46 Article 25
Venture capital funds
1. Income of any kind obtained by venture capital funds established and operated in
accordance with national legislation is exempt from IUR.
2. For income from shares in venture capital funds, paid or made available to the respective
holders, either by distribution or by redemption, the tax regime in the previous article is
applicable, with the necessary adaptations.
3. The management company and the depositary are jointly liable, to shareholders, for
compliance with applicable legal and regulatory duties and obligations arising from the
incorporation of undertakings for collective investment.
Article 26
Savings funds in equities
1. Income from savings funds in shares established and operated in accordance with national
legislation is exempt from IUR.
2. The difference, if positive, between the amounts due at the close of savings in equities
plans and the amounts delivered by the subscriber is subject to IUR, according to the rules
applicable to category D income of this tax, at the rate of 5%.
Article 27
Holding company
1. Capital gains and losses realized by holding companies with equity shares held by them,
provided they were held for a period not less than twelve months, as well as the financial
burden incurred with their acquisition, do not contribute to the formation of their taxable
income.
2. The preceding paragraph shall not apply in respect of capital gains and the financial costs
incurred when the equity shares have been acquired from entities with which there are
special relations, under the law, or entities residing, headquartered or effectively managed
in a territory subject to a more favorable tax regime, as determined by IUR law, or entities
residing in Cape Verde and subject to a special tax regime.
Article 28
International financial institutions
1. The international financial institutions referred to in Law No. 43/III/88, of 27 December,
enjoy the following tax benefits:
a)
Exemption from customs duties on imports of materials and capital goods which
are used exclusively for their establishment;
b)
Exemption from IUR up to December 31, 2017, with profits earned as of this date
being taxed at the rate of 2.5%;
c)
Exemption from stamp duty in all acts they commit and all transactions they carry
out, for themselves or on behalf of others, including interest they charge or pay,
commissions, mandates and orders they execute, payments of any kind
they
pay or realize, and contracts they are a party to, as long as exclusively relating to
transactions with non-residents.
2. Non-resident natural and legal persons who are customers of the institutions referred to in
the preceding paragraph of this Article, as well as residents regarding capital contracted
from financial institutions abroad, as customers of services that the latter can legally
provide, enjoy the following tax benefits:
a)
Exemption from IUR, whatever the income category;
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- 47 b)
Exemption from stamp duty in any act committed and any transaction performed,
including remuneration realized or paid, such as interest, premiums and dividends,
or capital gains realized from the sale of assets.
3. The IUR exemption provided for in paragraph 1, sub-paragraph b) shall not apply to
transactions with residents, which must be segregated for accounting purposes, with the
calculation of their taxable income taking into account direct costs and structure costs
corresponding to the proportion of proceeds from these transactions in the total profits for
the year in question.
Chapter VI
Tax Benefits of a Social Nature
Article 29
Job creation
1. For each job created in the previous year, taxpayers liable to IUR with proper accounting
may deduct the following amounts from their taxable income each year:
a)
26,000$00 per job created in the municipalities of Boa Vista, Praia and Sal;
b)
30,000$00 per job created in other municipalities;
c)
35,000$00 per job created for the disabled;
2. For the purposes of this article, the number of jobs created or eliminated in each year is
calculated according to the following rules:
a)
Each month, the difference between the number of employees listed in the
statement submitted to INPS in the month and the statement submitted in the
immediately preceding month is multiplied by the share assigned to the month and
then the annual average of the monthly results is calculated;
b)
The share for the month of January is equal to 12, with the share reducing by one
unit per month for each of the subsequent months; if the annual average is
positive, it is considered that jobs were created and, if it is negative, it is
considered that jobs were eliminated.
3. Tax deduction of the amounts referred to in paragraph 1 is made according to the
following rules:
a)
The amount deducted from taxable income in the year in which the benefit is
provided can also be deducted from taxable income for each of the three
subsequent years, provided that no jobs are eliminated in the year in which the
benefit was granted or in any of the following years;
b)
If jobs are eliminated, the tax benefit is extinguished starting the year following
that in which the elimination occurred;
c)
When the collection for a given year is insufficient to deduct the total amount, the
portion not utilized can be deducted from the taxable income of one of the five
subsequent years.
4. For the purposes of paragraph 1, sub-paragraph c), the tax authorities must ask the
employer to provide proof of the employee's disability.
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- 48 Article 30
Training, internships and scholarships
1. The following charges, recorded as expense for the year by taxpayers liable to IUR with
proper accounting, are considered 150%:
a)
Charges related to the training of workers;
b)
Charges for hiring people aged 35 or younger for internships, and any persons for
training or retraining in companies, with a minimum duration of six months and
maximum duration of one year;
c)
Charges incurred by the company and corresponding to the awarding of merit
scholarships to students aged 20 years and younger.
2. For the purposes of sub-paragraph a) above, we consider costs of training those related to
enrollment in vocational or higher education degree courses in local education or
vocational training establishments certified by the competent authorities, as well as
charges for scholarships or enrollment fees and tuition, evidenced by certificates of
attendance issued by education or vocational training establishments to beneficiary
workers.
3. For the purposes of paragraph 1, subparagraph c), the company determines the criteria for
awarding merit scholarships, with the latter being subject to approval by the competent
government department; the awarding of scholarships must be made by public tender, to
be announced before the beginning of the school year to which it relates.
Article 31
Patronage of legal persons
1. For the purposes of determining taxable income related to IUR, the donations granted by
legal persons to the persons referred to in Article 33 of this Code are considered
expenditures for the year.
2. For the purposes of the preceding paragraph, donations granted by legal persons are
considered expenditures for the year in 130% of their value and up to 10/1000 of the
turnover.
Article 32
Patronage of individuals
1. For the purposes of determining taxable income related to IUR, the donations given to the
persons referred to in Article 33 of this code, by individuals with category B income and
proper accounting, are considered expenditures for the year, in 130% of their value.
2. Donations given by individuals not covered by the preceding paragraph are tax deductible
in the year to which they relate in an amount corresponding to 30% of total amounts
awarded, up to 15 % of the tax.
Article 33
Beneficiaries
The beneficiaries of donations that constitute patronage are:
a)
Entities that carry out the works and projects in Articles 36 to 40;
b)
The State and Local Governments and any of their services, establishments and
organizations, even if personalized;
c)
Municipal associations;
d)
The foundations in whose initial capital the State or local authorities have stakes.
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- 49 Article 34
Recognition
1. Activities and projects to be funded are subject to recognition by the government
department responsible for their area, except when the funding does not exceed the
amounts to be set by regulation.
2. The recognition applications that do not get expressed pronunciation from the competent
body within 30 days from the date they are received by the Administration are considered
tacitly deferred.
Article 35
Conditions relating to donations
1. Donations that constitute patronage may take the form of grants and sponsorship and be
made in cash or in kind, with sponsorship being a transfer of resources to carry out
projects with advertising and promotional purposes without direct monetary advantage for
the sponsor.
2. Donations in kind may take the form of goods or services and shall be assessed based on
the constant value of the invoice or the market value in the fiscal year in which the
donation occurs.
3. In the case of a donation, the value of donated goods that counts as cost will be the fiscal
value of the goods in the year in which it occurs.
Article 36
Social patronage
In the area of social patronage, we consider relevant the donations granted to social solidarity
private institutions or similar institutions and public interest legal persons that pursue the following
purposes:
a)
Rehabilitation and detoxification of people, particularly young people, victims of
the consumption of alcohol and other drugs;
b)
Assistance to vulnerable people, including orphans and children of unemployed
people, people with disabilities or mental illness, charity and social solidarity;
c)
Creation of job opportunities for and social reintegration of persons, families or
groups facing social exclusion, particularly in the context of programs to combat
poverty;
d)
Support for the establishment and operation of daycare centers, kindergartens and
nursing homes;
e)
Support for the establishment and operation of associations of the disabled and
mentally ill;
f)
Support for organizations engaged in social welfare at work;
g)
Support for associations of young researchers.
Article 37
Cultural patronage
In the area of cultural patronage, we consider relevant the donations granted to legal persons and
entities, public or private, who pursue the following purposes:
a)
Fostering artistic and cultural training, namely the granting of scholarships, prizes
to creators, authors, artists and their works, and cultural or artistic courses;
b)
Stimulating the production and dissemination of culture and art in the country and
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- 50 abroad, including the production and publication of works, exhibitions, films,
seminars, arts festivals, performing arts shows, music and folklore;
c)
Preserving, promoting and disseminating the artistic, cultural and historical
heritage, namely by building, forming, organizing, maintaining, expanding and
equipping museums, libraries, archives and other cultural organizations, as well as
their collections and archives, restoring works of art and movable and immovable
property of recognized cultural value, and protecting folklore, handicraft and
popular national traditions;
d)
Encouraging knowledge of cultural assets and values, including surveys, studies
and research in the field of culture and art and its various segments, granting
resources to cultural foundations for specific purposes or to museums, libraries,
archives or other cultural entities;
e)
Supporting other cultural and artistic activities recognized as such by the
government department responsible for culture, namely by carrying out cultural
missions in the country and abroad, hiring services to develop cultural projects and
others considered relevant by the aforementioned government department.
Article 38
Patronage in sports
In the area of patronage in sports, we consider relevant donations granted to the National Olympic
Committee, legal persons engaged in sports development and promotion, sports associations or
promoters of sports, and associations with public utility status whose objective is the promotion
and practice of sporting activities, for the pursuit of the following purposes:
a)
Sports and academic training;
b)
Development of sports programs for poor children, the elderly and the disabled;
c)
Development of sports programs for schools and other institutions, seeking sports
exchanges among Cape Verdeans, including those living abroad;
d)
Development of sports programs in the companies themselves for employees and
their families;
e)
Granting of awards to national athletes in tournaments and competitions held in
Cape Verde;
f)
Donation of movable or immovable property to sports corporations recognized by
the government department responsible for sports;
g)
Sponsorship of tournaments, championships and amateur sporting competitions;
h)
Construction of gymnasiums, stadiums and sport venues;
i)
Donation of sports equipment to sports entities;
j)
Donation of airplane tickets to Cape Verdean athletes to compete abroad, as well
as boat tickets for inter-island travels within the country;
k)
Other activities deemed so by the government department responsible for sports.
Article 39
Educational, environmental, youth, scientific, and technological patronage the field of
safety and health
In the area of educational, environmental, youth, scientific, and technological patronage the field
of safety and health, donations granted to the following entities are considered relevant:
a)
Educational institutions where training or courses legally recognized by the
government department responsible for education and higher education are
WT/TPR/M/322/Add.1
- 51 ministered, including non-profit private schools;
b)
Museums, libraries, archives, foundations and teaching or education associations;
c)
Environmental protection associations with regard to their creation and their
activities;
d)
Non-governmental organizations (NGOs), environmental protection entities or
associations engaged in the creation, restoration and maintenance of public and
botanical gardens, zoological and ecological parks, in combating desertification, in
the retention, treatment and redistribution of wastewater and rainwater, and in
basic sanitation;
e)
Institutions engaged in scientific and technological activities and funding of
scholarships established by the Ministry of Education and Higher Education;
f)
Schools and the media engaged in the promotion of scientific and technological
culture;
g)
Children institutions or organizations as well as those for youth;
h)
Youth associations with regard to their creation and their activities;
i)
Institutions responsible for organizing international fairs;
j)
Institutions responsible for public safety and civil protection;
k)
Hospitals, health centers and other public health facilities;
l)
Support for persons with no regular income who require surgery or expensive
medical treatment;
m)
Health promotion associations with regard to their creation and their activities.
Article 40
Patronage for the information society
In the area of patronage for the information society, we consider relevant donation involving
computer equipment, computer programs, training and consultancy in the field of computer
science granted to the entities referred to in Article 34, as well as to media organizations, public
and private, engaged in the collection, processing and dissemination of information.
Article 41
Registration and monitoring
The registration and monitoring of patrons and beneficiaries is done in accordance with Law No.
45/VI/2004, of 12 July, which approves the legal system for patronage and its regulations.
Chapter VII
Customs Tax Benefits
Article 42
Agriculture, stockbreeding and fishing
1. Imports of the following goods, intended for agricultural exploitation, are exempt from
customs duties, subject to the assent of the administrative department responsible for
agriculture, forestry, stockbreeding and fishing:
a)
Plants, cuttings for planting, seeds, bulbs, tubers, chemical and organic fertilizers,
pesticides and other products intended for the production, protection, disinfection
and preservation of agricultural products, vitamins and other products used to
make animal feed;
WT/TPR/M/322/Add.1
- 52 b)
Equipment, machinery, agricultural implements, irrigation equipment and
materials, water filtration equipment, measuring and control instruments, water
pumping equipment and their accessories and spare parts;
c)
Metal structures (PVC or other material) intended for construction of greenhouses
and other structures, fences and plastic or metal netting;
d)
Equipment and materials intended for setting up hydroponic production structures;
e)
Fertile eggs, chicks, semen, embryos, purebred breeding and other, vitamins and
medications;
f)
Equipment for slaughtering animals and preserving meats, conifer cages, rabbit
breeding, feeders, heaters, instruments and utensils intended to equip livestock
facilities.
2. The following are exempt from customs duties:
a)
The imports of fishing vessels, including sport fishing vessels, as well as materials
to manufacture or build all types of vessels and materials intended for repairs or
equipment, and spare parts of the same vessels, including hawsers and fishing
nets;
b)
Excluded from the provisions of the preceding paragraph are imports of fishing
vessels and local traffic.
Article 43
Industry
Industrial companies, registered in the Industrial Registry, enjoy exemption from customs duties
on the imports of the following goods:
a)
Raw materials and supplies, materials and finished and semi-finished products
intended for incorporation into products manufactured under new industrial
projects;
b)
Materials that are incorporated or used in the production of goods or services
intended for the production of electricity originating from renewable sources;
c)
Materials for packing and packaging products manufactured by the beneficiary
company;
d)
Raw materials and supplies, materials and finished and semi-finished products
intended for incorporation into products manufactured by the national
pharmaceutical industry.
Article 44
Civil aviation
1. Imports of the following goods are exempt from customs duties, when made by air
transportation companies, public utilities, companies engaged in the operation of airports
and airfields, and companies authorized to provide assistance to aircraft:
a)
Construction material, including metal structures and equipment intended for the
construction, equipping, expansion or remodeling of national airfields;
b)
Aircraft, their engines, reactors, equipment, tools, parts, accessories, including
spare ones;
c)
Equipment for staff training;
d)
Equipment and supplies radio communications and flight safety;
WT/TPR/M/322/Add.1
- 53 e)
Ground equipment and parts, spares and accessories, namely self-propelled units
for loading and unloading aircraft, conveyor belts, fire extinguishers, tractors with
special devices for maneuvering, trailers to service aircraft at airport ramps,
generators to start up engines, generators for turbine auxiliaries for various
aircraft systems, frequency conversion units to feed aircraft electrical system,
forklifts with special devices for handling, loading and unloading luggage,
platforms, special mats and stairs, startup batteries and battery cars, air-cooled
cars to serve aircraft on the ground, cars for fire service, and other fire service
materials;
f)
Equipment and materials intended for workshops for maintenance and repair of
aircraft, radio communication and flight safety equipment and materials, and
ground equipment.
2. Tax benefits provided for in this Article are not cumulative with those set out in Article 15
of this Code.
Article 45
Ship transportation
1. Exempt from customs duty is the import of commercial and towing vessels, materials
intended for manufacturing or construction, repair or equipping, and spare parts of the
same vessels, as well as road tractors and trailers which are used exclusively on roll-on
roll-off, loading and unloading ships and which do not move beyond the port's loading
terminal or drive away more than two kilometers.
2. The exemption for road tractors and trailers requires assent of the Maritime and Port
Authorities as regards the needs of each vessel.
Article 46
The media
Imports of the following goods are exempt from customs duties, when made by legally established
media companies and intended solely for the equipping of their facilities or reporting services:
a)
Discs, tapes and cassettes or other magnetic media, recorded or not, including
those for computers;
b)
Soundproofing material of and central air conditioning equipment for exclusive use
in the studio;
c)
Plates, inks, developers, offset, photographic and film equipment, including the
laboratory equipment;
d)
e)
Paper for newspaper printing;
Digital recording and reading equipment, blue-ray, CDs, DVDs, USB flash drives
and memory cards;
f)
Video cameras and accessories;
g)
Microphones;
h)
Sound equipment and sound reinforcement intended for radio and television
studios;
i)
Mixing desks intended for radio and television studios.
Article 47
Diplomatic and consular missions and their agents and employees
1. Exempt from customs duties, fees and other related charges, except for charges for
storage and similar services, are imports of goods, including vehicles, intended for the
official use of diplomatic missions and their establishment or for the personal use or
WT/TPR/M/322/Add.1
- 54 establishment of diplomatic agents and members of their families living with them, so long
as they are not Cape Verdean nationals.
2. Members of the administrative and technical staff, employees of diplomatic missions, as
well as members of their families who live with them, so long as they are not Cape
Verdean nationals, also benefit from the exemption referred to in paragraph 1 of this
Article, in respect of goods imported into for their first establishment, up to six months
from the date they arrive in the country.
3. The provisions of paragraphs 1 and 2 of this Article shall also apply, mutatis mutandis, to
non-honorary career consular officers, their employees and their family members who live
with them, as well as employees of these consulates, so long as they are not Cape
Verdean nationals.
4. Exempt from customs duties, fees and other related charges, except for costs for storage,
cartage and similar services, are imports – intended exclusively for official use of honorary
(non-career) consular officers – of shields, flags, signboards, seals and stamps, books,
official printed matter, office furniture, office material and equipment and similar articles
supplied by the State to the consular officer for his/her establishment, or other consumer
goods intended for National Festivals, fairs or exhibitions.
5. Diplomatic missions, career consular officers and their employees accredited in Cape Verde
import vehicles on the basis of reciprocal diplomatic courtesy, within the following limits:
a)
For diplomatic missions, non-honorary career consular officers and their bosses –
the vehicles needed, without limit, but their acquisition needs to fit in reasonable
proportion to the size of the Mission or Position and their actual need;
b)
For diplomatic agents and career consular officers - one to two cars, depending on
the personal and family needs, every three years;
c)
For administrative or technical staff of diplomatic missions or career consular
officers that do not have permanent residence in Cape Verde – one car at the time
of their establishment.
6. In no case will there be exemption from customs duties and other related charges on the
imports of goods, under this article, for Cape Verdean nationals or people of any other
nationality who are members of diplomatic missions or career consular officers with
permanent residence in Cape Verde, before they take office at the diplomatic missions or
consulates.
7. The provisions of this Article shall be interpreted and applied by the Government official
responsible for Finance, after consultation with the Government official responsible for
Foreign Affairs, in the light of the Vienna Convention on Diplomatic Relations and the
Vienna Convention on Consular Relations.
Article 48
Cape Verdean diplomatic and administrative personnel
1. Exempt from custom duties are imports of personal property, including a car, by a
diplomatic officer transferred from external services to the central services of the Ministry
of Foreign Affairs.
2. Exempt from custom duties are imports of personal property, including a car, by
administrative or technical staff transferred from external services to the central services
of the Ministry of Foreign Affairs.
3. Vehicles imported under the conditions set out in the preceding paragraphs shall be owned
by the employee at the date of his/her return and can only be driven by him/herself,
his/her spouse and children.
WT/TPR/M/322/Add.1
- 55 4. The sale of the imported vehicle, in accordance with this article, is prohibited before three
years have elapsed from the date it arrives in the country, unless all legal formalities
involved in normal imports are complied with.
Article 49
Development aid
1. The import of the following goods is exempt from customs duty, when in the context of
international cooperation or by foreign or Cape Verdean entities or organizations residing
in the country or abroad:
a)
Goods funded or offered to the State and other public entities as part of the
project for national, regional or municipal development, or to meet the needs of
the population;
b)
Goods funded or offered to non-governmental institutions recognized by the State
whose sole purpose is humanitarian, religious, cultural, educational, sports and
other social purposes, non-commercial in nature, particularly in the context of
socio-economic and cultural development projects promoted
by
these
organizations.
2. Vehicles older than ten years are excluded from this benefit.
Article 50
Patronage, customs benefits
1. The import of the following goods is exempt from customs duties:
a)
Goods imported by persons carrying on the non-profit activities referred to in
Articles 36 to 40 and intended for exclusive use in their activity;
b)
Goods imported by patrons for donation, where the beneficiary is legally
constituted or, if not, registered at the central control service.
2. Goods exempt from customs duties cannot be transferred to third parties in any form,
until ten years from the date the exemption was granted.
Article 51
Permanent return of non-residents
1. Exempt from customs duties are imports of personal property and capital goods, including
an automobile, by non-residents returning to the country permanently; considered as such
for this purpose are individuals of Cape Verdean nationality or origin with usual residence
abroad for a period exceeding four years as a result of personal or professional ties.
2. The exemption provided for in paragraph 1 shall apply to students residing abroad, except
in the import of vehicles, as well as brand new furniture and equipment.
3. Excluded from this benefit are diplomatic and consular officers, civil servants on leave and
employees of companies placed abroad.
4. Light vehicles for personal use may only be driven by the beneficiary, his/her spouse and
children or, in case of disability, by a driver with the written authorization of the Director of
Customs.
Article 52
Retired foreign citizens
Retired foreign citizens who obtain a permanent residence permit, under the specific government
program for this purpose, enjoy the following benefits:
a)
Exemption from customs duties on the import of a private motor vehicle for
WT/TPR/M/322/Add.1
- 56 personal use only which, besides the beneficiary, may be driven only by his/her
spouse and children or a driver hired by the beneficiary and legally authorized by
the Customs authorities;
b)
Exemption from customs duties, pursuant to Decree-Law No. 38/93, of 6 July, on
the import of personal and household goods, including furniture;
Article 53
The physically disabled
1. Exempt from customs duties are imports of wheelchairs and wheelchair-accessible vehicles
by individuals whose disability is proven by medical documents and by means of a
technical opinion from the Directorate General of Road Transportation.
2. The exemption referred to in the preceding paragraph is only granted if, on the date of
application, the applicant proves that he/she does not own another car, and it cannot be
repeated until six years after the last exemption was granted.
Article 54
Musical and sports equipment
1. Imports of musical equipment and accessories not manufactured in the country by musical
groups or ensembles and music schools are exempt from customs duties.
2. Exempt from customs duties is the import of sports equipment intended for the practice of
sports within clubs and schools by the following entities:
a)
Legally recognized sports clubs;
b)
Legally established sports associations and federations;
c)
Legally established schools;
d)
Cape Verdean Olympic Committee;
e)
Municipalities and State departments that oversee the sectors of education, youth
and sport.
Article 55
Armed forces, police forces, firefighters and prison guards
Exempt from customs duties are policing and defense, instruction and cantonment equipment,
imported by the Armed Forces, National Police, Judicial Police, Fire Brigades and Prison Guards, for
the exclusive use of these corporations, including weapons and uniforms, cars and motorcycles,
transmission equipment, ammunition or equipment intended for canine techniques.
Article 56
Political parties and independent candidates
Exempt from customs duties are imports of materials and equipment intended solely for electoral
campaigns, by presidential candidates, political parties, coalitions or lists proposed by groups of
citizens, within the six months preceding the date of the election to which they relate, so long as
their value does not exceed 50% of the legally set election spending limit.
WT/TPR/M/322/Add.1
- 57 Chapter VIII
Penalties and Final Provisions
Article 57
Penalties
1. The penalties applicable to infringements regarding tax benefits are provided for in the law
itself.
2. Without prejudice to other penalties provided by law, the offenses against the provisions
of this Code are subject to penalties that hinder, suspend or cancel tax benefits, according
to the seriousness of the offense.
3. Failure to comply with the provisions of Article 6 of this Code is an offense subject to
penalties that hinder benefits.
4. The following offenses are subject to penalties that suspend benefits:
a)
The failure to pay taxes due to the State, so long as it occurs only once;
b)
Tax, parafiscal, customs or other offenses, so long as, in accordance with the
applicable law, they are not considered serious.
5. In case of application of a penalty that suspends benefits, it is upheld until the situation
that gave rise to it is remedied, including the payment of revenue not collected, within
sixty days, counting from the date of notification by the competent authorities.
6. Repeat of the offenses referred to in the preceding paragraph shall be subject to penalties
that cancel benefits.
Article 58
Transitional rules
1. Tax benefits granted before this Code's entry into force or those whose recognition was
requested before that date are maintained, in accordance with the terms under which they
were granted, based on the law or the statutes then in force.
2. Any person entitled to tax benefits related to IUR must provide proof of such benefits to
the Tax Division of his/her fiscal area.
Article 59
Revocation
Effective the date this Code comes into force, all laws that contravene it are hereby repealed,
namely:
a)
Articles 56 to 69 of Legislative Decree No. 13/2010, of November 8, which defines
the objectives of the country's industrial policy;
b)
Article 7 of Law No. 55/VI/2005, of 10 January, which establishes the status of
tourism utility;
c)
Articles 42 to 48 of Legislative Decree No. 1/2011, of 31 January, which creates
the International Business Center;
d)
Articles 17 to 23 of Legislative Decree No. 2/2011, of 21 February, which regulates
the granting of fiscal and financial incentives, conditional and temporary, to
investment projects aimed at the internationalization of Cape Verdean companies;
e)
Articles 13 to 16 of Law No. 43/III/88, of 27 December, which establishes the
system for international financial institutions;
f)
Articles 2 to 18 of Law No. 45/VI/2004, of July 12, which establishes the legal
system for patronage.
WT/TPR/M/322/Add.1
- 58 g)
Articles 13 and 14 of Decree-Law No. 1/2011, of 3 January, which establishes the
provisions for the promotion, encouragement, access, licensing and exploitation
inherent in the independent production and self-production of electricity.
Article 60
Coming into force
This Code shall come into force on 1 January 2013.
Approved on 10 December 2012.
The President of the National Assembly, Basílio Mosso Ramos
Enacted on 15 January 2013.
To be published.
The President of the Republic, JORGE CARLOS DE ALMEIDA FONSECA
Signed on 16 January 2013.
The President of the National Assembly, Basílio Mosso Ramos.
WT/TPR/M/322/Add.1
- 59 ANNEXE 2
Table 1.1 List of charges of import duties, 2015-18
13 remaining lines – Case reductions
Code
3825.30.00
Nac
00
Description of goods
Clinical waste
2015
0
4205.00.00
00
Other articles of natural leather or of compoistion
leather
10
7020.00.00
90
Others
10
8471.30.00
00
- Automatic data processing machines, portable, not
weighing more than 10 kgs, with at least one central
porcessing unit, a keyboard and a screen
8523.29.00
29
----- Others, engraved/saved
20
8523.40.00
29
----- Others, engraved/saved/recorded
20
8523.51.00
90
----- Others
20
8523.59.00
90
----- Others
20
8523.80.00
29
----- Others, engraved/saved/recorded
20
8528.71.19
90
- - - - - Television receptors not designed to
incoporate a video display or screen
5
8536.70.00
00
- Connectors for optical fibre, optical fibres bundles or
cables
5
9006.53.00
00
-- Photographic cameras, for roll film of a width of
35mm
9006.59.00
00
- - Others
1
20
20
__________
2016
0
2017
2018

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