ࡱ> GIDEFKq vbjbjt+t+ |AAAjIe<]X@...BBBB8z<BqL(2 H#,&t6L8L8L8L8L8L8L$gM[O\L.'@2''\L1NNFL111'^N(.6LBBNNNN'6L1*15&E@.6LR7BB-L(TRADE POLICIES AND PRACTICES BY MEASURE (1) Introduction Under its trade policy reform launched in 1986, Burundi had inter alia eliminated most quantitative restrictions and taken some steps to rationalize its tariff structure, making customs duties the country's main trade policy instrument. The reform process had been suspended when the social crisis broke out in 1993 and the tariff structure largely unchanged until January 2003. The tariff applied during that period comprised 10 rates in the zero to 100 per cent range. The modal rate (10 per cent) was applied on around 38per cent of tariff lines and the maximum rate (100 per cent) on about 12 per cent of tariff lines. The simple average rate stood at 30.8per cent, indicating very strong protection. Under a tariff reform implemented since 1 January 2003, rates exceeding 40 per cent have been eliminated, and the tariff for all products previously subject to such rates is now 40 per cent. The MFN tariff for 2003 comprises eight rates; the simple average rate has dropped to 23.5 per cent (Table III.1). All customs duties are ad valorem. Table III.1 MFN tariff structure in Burundi, 2002-2003 (Percentage) 20022003Uruguay RoundBound tariff lines (percentage of all tariff lines)21.621.621.6Duty-free tariff lines (percentage of all tariff lines)0.10.10.7Non-ad valorem tariffs (percentage of all tariff lines)0.00.00.0Tariff quotas (percentage of all tariff lines)0.00.00.0Non-ad valorem tariffs with no ad valorem equivalent (percentage of all tariff lines) 0.00.00.0Simple average bound rate68.368.368.3 Agricultural products (HS01-24)94.094.094.0 Non-agricultural products (HS25-97)37.537.537.5 ϲʹ agricultural productsa95.195.195.1 ϲʹ non-agricultural productsb27.927.927.9Overall standard deviation of bound rates41.541.541.5Simple average applied rate 30.823.5n.a. Agricultural products (HS01-24)63.935.4n.a. Non-agricultural products (HS25-97)25.621.6n.a. ϲʹ agricultural products54.632.6n.a. ϲʹ non-agricultural products27.322.1n.a.Domestic tariff "peaks" (percentage of all tariff lines)c12.10.00.0International tariff "peaks" (percentage of all tariff lines)d42.942.918.4Overall standard deviation of applied rates28.914.4n.a.Applied "nuisance" rates (percentage of all tariff lines)e0,00,0n.a. n.a. Not applicable. a ϲʹ Agreement on Agriculture. b Excluding petroleum products. c Domestic tariff "peaks" are tariffs exceeding three times the simple average rate applied (Indicator 8). d International tariff "peaks" are tariffs exceeding 15 per cent. e "Nuisance" rates are those greater than zero, but not exceeding to 2 per cent. Source: ϲʹ Secretariat calculations, based on data supplied by the Burundian authorities. The tariff structure's transparency is undermined by the various exemptions granted under the customs legislation, the Tax Code, the Investment Code, the Law on Export Promotion, the Free Zone Law, and the Mining and Petroleum Code. The global value of the exemptions granted is substantial, i.e. an average of 15 per cent of the total value of imports, and they can lead to significant distortions inasmuch as the competent authorities have a wide margin of discretion for granting them and there is considerable overlapping of products covered by the various regimes. Burundi still applies the Brussels Definition of Value for customs valuation. Preshipment inspection is mandatory for all imports worth more than US$5,000 or US$3,000 in the case of food, chemical or pharmaceutical products, but petroleum products are exempt from this requirement. Importers bear the relatively high inspection fees, fixed at 1.5 per cent of the declared value. Several internal taxes are applied on imports, including a service tax, various consumption taxes, and a transaction tax which has discriminatory effects in the case of agricultural, fisheries and stockbreeding products, since local products are taxed at a lower rate than imports. Excise duties apply on a limited number of products such as beer, tobacco, carbonated beverages and sugar. A special surcharge is levied on certain textile products. In 2001, trade duties and taxes provided 23.8per cent of global revenue in 2001 (customs duties accounting for 11.5 per cent and other taxes for 12.3 per cent). The restrictive licensing system was abolished in August 2002, and import licences are now used for statistical purposes. Burundi still prohibits imports of cotton duck, however. It has no anti-dumping, countervailing or safeguard legislation. A 5 per cent export tax is collected on most products, although the tax on green coffee is 31per cent. Sugar exports are subject to a quota fixed according to domestic demand. Exports of manufactures in particular are eligible for incentives, mainly under the Law on Export Promotion and the Free Zone Law. The key incentives are tax allowances and exemptions, inter alia from the profits tax, and exemption from customs duties on inputs and capital goods. Subsidies are granted under an export promotion fund offering short- or medium-term loans on preferential terms. The State intervenes extensively in economic activity, through 50 partly government-owned enterprises operating in 10 different sectors. Most of these firms perform poorly, and their deficit runs close to 20 per cent of GDP. Partly because of the social and political climate reigning in the country, little progress has been made in the privatization programme designed to address the problem. Legislation on the protection of intellectual property essentially consists of a 1964 industrial property law and a copyright law dating back to 1978, which has never been implemented because of its lacunae as well as a lack of resources. A draft copyright law has been prepared. (2) Measures Directly Affecting Imports (i) Registration and documentation Any duly registered natural or legal person may import goods and have access to the foreign needed for such transactions. According to the authorities, the registration procedure for importers is completed within an average of 24 hours if all the required documents are up to date. Importers filing for registration must meet the criteria applicable to traders under the Commercial Code. The Trade Directorate issues every registered importer with an identification number that must appear on all customs declaration documents. Imports are financed by letter of credit. Goods must be cleared through Customs by approved forwarding agents, whose duties are regulated by a law of January2001 on customs agencies. Forwarding agents are required to post a bond covering all payable taxes and duties. The forwarding agent's commission is freely negotiated with the importer. Two copies of the pro forma invoice are normally required in order to file for an import licence. The mandatory import documentation is specified in the law of November 1971 amending the customs legislation. There are seven different forms for declaring the operations involved (delivery for consumption; deposit in a warehouse or free-zone facility; temporary import; export; temporary export; re-export; or transit). Each import declaration is divided into three sections: the first lists the details common to the various items declared, such as the particulars of the declarant and operators, and the goods' country of provenance; the second specifies the characteristics of the items to be declared, the country of origin (according to the origin criteria laid down by the legislation in force) and the customs regime applicable to the goods; and the third contains the declarant's undertaking and specifies the full settlement of duties and taxes payable in respect of the declaration as a whole. Import documents also include the clean report of findings issued by the preshipment inspection agency. In Burundi, preshipment inspection is mandatory for all imports of a c.i.f. value exceeding US$5,000 or US$3,000 for food, chemical and pharmaceutical products. Petroleum products are not subject to preshipment inspection. Exemptions may be granted, for which the importer is required to apply to the BRB in writing. Preshipment inspection of imports for Burundi has been entrusted to the Socit gnrale de surveillance (SGS) and the firm Baltic Control (BC). The mandate of these two firms is to ascertain the quality, quantity and value of the goods for customs purposes. The inspection is conducted at the production, storage or loading site. The importer is required to present the declaration of import and payment (DIP) issued by the inspection agency to the Burundi customs authorities. Post-landing inspection is not permitted. Goods that have not been inspected prior to shipment are subject to a penalty of Fbu 1,000,000, payable by the importer at the time of the customs declaration. The importer is free to choose between either inspection agency. Preshipment inspection fees, borne by the importer, are fairly high and amount to 1.5per cent of the customs value of the goods (as recorded on the DIP). The SGS charges a minimum fee (flat rate) per inspection of CHF275; Baltic Control charges US$105. Customs procedures The Ministry of Finance is responsible for customs administration. Key customs units were computerized in 1992 and 1993, using the computerized customs management system (ASYCUDA) introduced in 1992. On the arrival of the goods in Burundi, the carrier is required to present the manifest, the bill of lading or any equivalent document to the customs authorities. Once the documents have been submitted, the merchandise may be unloaded for clearance. To obtain clearance, the goods must be declared on a form using the model established by the Ministry of Finance in 1993. Although the value of the goods will have been checked during preshipment inspection, Burundi's customs legislation provides for two additional verification stages: immediate verification while the merchandise is still under customs control; and post-clearance verification. Where the value established by customs officials pursuant to the customs legislation exceeds the declared value, the declarant is required to sign an additional declaration. The declarant may submit any disagreement to the Director of Customs within a period of five days. An appeal against the Director's decision may be lodged, also within a period of five days, with the Minister for Finance. According to the authorities, customs procedures generally take two days if the necessary documents are up to date and depending on the customs regime applying to the shipment; they may take 72 hours or more where a request for exemption is made. Customs duties are paid on the c.i.f. value of imports. Burundi still applies the Brussels Definition of Value. The country's customs legislation has not yet been brought into conformity with the ϲʹ Agreement on Customs Valuation. Under Burundi law, the customs value is the price reputably paid for goods in the course of sales that occur under fully competitive conditions between independent buyers and sellers. Sales- and delivery-related expenses are included in the definition of value. Notwithstanding this definition, the authorities report that the customs administration uses the price indicated on the invoice when determining customs value. Comparative and deductive methods may be used where customs officials are in doubt as to the accuracy of an invoice. Invoices for goods of the same origin or from the same supplier are compared in order to determine whether the value stated on the invoice is admissible. The SGS or BC evaluation is used as a reference for comparison with the customs administration's data on similar imports and/or the administered values. There is a pressing need to build the capacity of the customs administration (Chapter II(6)(i)). In the absence of clear rules, there is a risk of arbitrary evaluation. This could lead to distortions, undermine the transparency of the tariff system and entail additional charges for local enterprises and economic operators. Burundi is a member of the World Customs Organization. Tariffs, other duties and charges Burundi's tariff policy is mainly the responsibility of the Ministry of Finance, which is empowered to modify tariffs for any given financial year. The Ministry has authority to turn ad valorem rates into equivalent specific duties. The national tariff is established in cooperation with the other ministries concerned, including the Ministries of Trade and Industry, Agriculture and Livestock, and Planning and Reconstruction. Burundi grants at least MFN treatment to all of its trading partners. It adopted the Harmonized System (HS) in 1992 and currently uses the 1992 eight-digit version. Burundi has 5,509 tariff lines and all rates are ad valorem. There are no seasonal tariffs. Imports into Burundi may be subject to five main types of duties and taxes: customs duties; a service tax; a transaction tax; excise duties; and various consumption taxes, the proceeds of which are paid into a national solidarity fund. A surcharge is applied on textile imports. A 4 per cent flat rate levy is due on the customs value of imports by taxpayers in arrears as an advance payment on income tax. Excise duties and the consumption tax are applied on a limited number of domestic and imported products (tobacco, sugar, beer and soft drinks in particular). In 2001, customs duties accounted for 11.5 per cent of total government revenue. Close to 30 per cent of global State revenue was derived from trade taxes (Table III.2). Table III.2 Taxes on trade: Share of Burundi's total tax revenue, 1995-2001 1995199619971998199920002001MFN duties13.29.99.412.811.912.111.2PTAa duties0.50.30.50.20.20.60.3Transaction tax (imports)11.37.68.810.78.613.512.3Overall share of trade-derived revenueb30.625.123.433.928.131.829.6 a I.e. the Common Market for Southern and Eastern Africa (COMESA). b Including excise duties on imports and export taxes. Source: Customs Administration, Ministry of Finance. (a) Structure of MFN duties Burundi's tariff remained unchanged between 1993 (suspension of the first stage in the reform process following the outbreak of civil war) and 2003. It comprised 10 rates. The highest (100 per cent) was applied on close to 12 per cent of the eight-digit tariff lines; it was abolished on 1January2003, and a 40 per cent rate now applies to all products formerly subject to the maximum rate and to all products previously taxed at more than 40 per cent. For products most of them manufactures subject to the 40 per cent rate prior to 1January 2003, the tariff remains the same. Raw materials and inputs are taxed at 15 per cent; capital goods at 12 per cent; and primary commodities at 10 per cent. Eight tariff lines have a zero rate of duty; the products concerned include wheat, meslin and submersible warships. The January 2003 tariff reform has lowered the simple average tariff rate from 30.8 per cent (with a standard deviation of 28.9 per cent) in 2000-2001 to 23.5 per cent (with a standard deviation of 14.4 per cent). The elimination of tariffs exceeding 40 per cent has helped reduce tariff dispersion; the 0.61 coefficient of variation (compared to the previous 0.94 per cent) indicates moderate dispersion. Prior to the reform, 37.7 per cent of tariff lines had a 10 per cent rate and 30.4 per cent of tariff lines stood at 40 per cent. Since January 2003, the 40 per cent rate has been applied on 40.2per cent of tariff lines and has thus become the modal rate (Chart III.1).  The 40 per cent rate is applied on dairy produce; certain fresh, frozen or prepared vegetables and fruits; certain spices; cereals and most products of the milling industry; certain fats and oils; certain flours; preparations of vegetables, fruits, nuts or other parts of plants; soap; photographic and cinematographic goods; cotton-based products; certain man-made filaments and fabrics; articles of apparel and footwear; certain electric appliances; clocks and watches and parts thereof; and musical instruments. Since January 2003, this rate has also applied to all products formerly subject to rates of over 40 per cent, including those previously subject to the 100 per cent rate, such as certain textile products, footwear and articles of apparel; articles of jewellery; certain household appliances; car radios, private motor vehicles of a given horsepower and cylinder capacity; toys; live animals, meat and preparations of meat; fish and fisheries products; certain vegetables (onions, cabbage and carrots in particular); most fresh fruits; coffee, tea, mat, cocoa, and cocoa preparations; alcoholic and non-alcoholic beverages; and tobacco. The 10 per cent rate applies to starch; miscellaneous grains; vegetable saps and extracts; plants or parts of plants used in perfumery or in pharmacy; certain animal and fish fats; mineral products and ores; most mineral fuels; organic and inorganic chemicals; fertilizers; certain tanning or dyeing extracts, pigments and other colouring matter; certain albuminoidal substances and modified starches; most plastics and plastic products; most rubber products; certain types of wood and wood products; raw wool and animal hair; raw cotton; man-made filament yarn not put up for retail sale; glass; certain types of cast iron and iron or steel products; and copper, zinc, lead and tin, and most products derived therefrom. The 12 per cent rate is applied on certain cements; tools; certain types of machinery and mechanical appliances; most motors and transformers, and railway locomotives and rolling stock. The 15 per cent rate applies mainly to machinery such as office machinery, machine-tools, metalworking machinery and medical apparatus. Agriculture (ISIC Division 1, Rev. 2) is the most protected sector. Before January 2003, the simple average tariff rate was 67.5 per cent, with a standard deviation of 39 per cent. Agriculture had the largest proportion of tariff lines with rates of above 50 per cent (Chart III.2). The tariff reform, and in particular the elimination of rates exceeding 40 per cent, has helped to lower the average to 32.8 per cent. Strong tariff protection of some agricultural items perpetuates the inefficiency and lack of competitiveness of production units, which all things being equal confines them to local market production. The mining and quarrying sector is the least protected, with a 12.2 per cent average tariff (vs. 16.3 per cent before January 2003). The current average tariff in manufacturing is 23.2 per cent (vs. 29 per cent before January 2003). The mean tariff on agricultural products is 32.6 per cent, when the ϲʹ definition is used, and 22.1 per cent on non-agricultural products (Table AIII.1). The breakdown of tariff lines at the two-digit level shows that, overall, escalation is mixed; this trend has not been reversed by the January 2003 tariff reform, because the latter has curbed but not eliminated negative escalation from the first to the second stage of processing, inasmuch as the average tariffs before January 2003 were 47.3 per cent and 20.4 per cent, respectively, compared with 25 and 18.4per cent today. There is positive escalation from the second to the third stage of processing, with an average rate of 33.4 per cent before January 2003 and of 26.1 per cent today. These figures generally reflect the tariff structure in the different industries. Except for textiles, clothing and leather; manufacture of paper and paper articles, printing and publishing; the chemical industry; and the base metal industry, on which tariffs escalate through all three processing stages (following the January 2003 reform, rates in the food, beverage and tobacco industries are also showing positive escalation), in all the other industries tariff escalation is equally mixed (Chart III.3). Hence, without taking into account tariff concessions and/or other incentives, such a structure is hardly conducive to investment, especially in industries displaying negative tariff escalation. The Government intends to continue with the reform of its MFN tariff. In the medium term, the incentive for lowering MFN tariff rates will come from Burundi's participation in the COMESA, especially as Burundi will have to align its MFN tariffs with the COMESA common external tariff (CET) (Chapter II(5)(ii)(a)). Considerable adjustments will have to be made because of the discrepancies between the present structure of Burundi's tariff and the planned structure of the CET. During the Uruguay Round, Burundi bound the rates for almost 20 per cent of its tariff lines. All tariffs for agricultural products (ϲʹ definition) were bound at a ceiling rate of 100 per cent, with the exception of some 6 per cent of lines that had already been bound. For non-agricultural products, rates for less than 10 per cent of the tariff lines were bound at 24.2 per cent for textiles and clothing; 20.2 per cent for leather, rubber and footwear; and 11.2 per cent for transport equipment.   Other duties and taxes A 6 per cent service tax is levied on imports regardless of origin. It is applied on the customs value prior to the payment of customs duties. Imports of certain textile products (HS 63.09) are subject to a 20 per cent surcharge on the customs value of the goods to provide additional protection for the Bujumbura Textile Complex (COTEBU). The transactions tax was introduced in 1968. It was extensively overhauled in 1989, and from then on was no longer levied at each stage in the process but only at the final point of destination, so as to eliminate the cascading of duties. It can thus be likened to value-added tax. The transaction tax is applied on domestic and imported goods and services alike; depending on the product, the rate may vary for imported and domestic goods. The taxable base for imports is the customs value of the goods, plus customs duties. The tax is levied on the ex-factory price of locally-produced goods and represents a substantial share of government revenue (Table III.2). Over 50 per cent of revenues from the transaction tax are derived from imports. All imports are taxed at a rate of 17 per cent. Domestic products are subject to two different rates, i.e. 17 per cent on manufacturers' sales; local industrial beverages such as beer, carbonated and non-carbonated beverages; and sales of goodwill; and 7 per cent on real estate sales; meat from animals for slaughter and prepared meat products; agricultural, fisheries and stockbreeding products; and banking operations. In these production sectors, the transaction tax has a discriminatory effect and is tantamount to additional protection the more so as these sectors are subject to some of the highest rates in the tariff. The 17 per cent rate applies to all services-related transactions except telecommunications (20 per cent). As part of its efforts to boost public revenue, in 2001 the Government introduced ad valorem excise duties on products such as beer (the Primus brand being taxed at 86 per cent and the Amstel brand at 31 per cent), carbonated beverages (18 per cent), and tobacco (58 per cent). Sugar is subject to a specific excise duty of FBu 50 per kg. These duties are levied on imports and domestic products alike, at the same rate as the transaction tax. Products for export are exempt from such duties. The Government has also introduced several consumption taxes on a variety of products, which are paid into a solidarity fund. These taxes are in addition to excise duties and are levied on beer, carbonated beverages, cigarettes, sugar and alcoholic beverages. Beer and carbonated beverages are taxed on a per-bottle basis, i.e. 23 per cent for Primus beer; 17 per cent per 65-cl bottle and 19 per cent per 33-cl bottle of Amstel beer; 22 per cent per 33-cl bottle of Amstel bock; 21 per cent for carbonated beverages; 21 per cent for "Vitalo"; and 17 per cent for "Dynamalt". Tobacco products are taxed at a rate of 11 per cent per carton. Other imported beverages are subject to a 10 per cent tax. A 4 per cent flat rate levy is imposed on the customs value of goods imported by taxpayers in arrears, as an advance payment on income tax. During the Uruguay Round, Burundi bound its other import duties and charges at a rate of 30 per cent. (c) Tariff preferences The main tariff preferences are those granted to COMESA member countries; they cover 2,381 tariff lines. Preferences under the Economic Community of the Great Lakes Countries are not applied (Chapter II(5)(ii)(c)). Burundi plans to join the COMESA free-trade area in January 2004. To that end, it has made tariff cuts which allowed it in principle to accord a preferential margin (reduction) of around 60 per cent on the rates applied under its MFN tariff on imports from the COMESA in 2002 (ChapterII(5)(ii)(a)). The reduction did not apply to all tariff lines that were not subject to the MFN zero tariff rate. The extremely high preferential rate (78 per cent) on tea, coffee and cocoa, for example, obviously indicated a tariff cut of less than 60 per cent. Other products such as frozen meat, cocoa paste and mineral water were not included in the preferential scheme. Under the reform process launched in January 2003, Burundi has introduced a new preferential tariff for COMESA member countries, providing for a standard reduction of 80per cent of all MFN rates in force since 1 January 2003. As from January 2004, all products from COMESA countries are due to be granted duty-free entry into Burundi. The tax loss, of the order of 1.6 per cent of total revenue, should be negligible.  (d) Rules of origin Burundi has both non-preferential and preferential rules of origin. Under the non-preferential rules, goods are considered to originate in the country in which they are wholly produced. The country of origin of manufactured goods is their last place of processing, provided that they contain no less than a given content of local labour or materials. The Minister for Finance fixes the minimum value-added content, which currently stands at 35 per cent across the board. Burundi applies preferential rules of origin under the COMESA (Chapter II(5)(ii)(a)). (e) Duty and tax concessions and exemptions Customs duty and tax concessions and exemptions are specified, as the case may be, in the customs legislation, the Tax Code, the Investment Code, the 1988 Export Promotion Law (Section3(iv)), the Mining Code, and the Law of August 2000 on Mining Companies. The main concessions are designed to provide production incentives in certain sectors (agriculture in particular) or to promote exports, job creation or the establishment of enterprises outside the Bujumbura area. Entry into Burundi is duty-free for imports by the State; foreign NGOs; diplomatic representations and international agencies; enterprises eligible under the Investment Code; medicines; agricultural inputs; humanitarian aid; and enterprises operating under the free-zone regime (Section (3)(v)). Over the period 1994-2001, the total value of exemptions granted per annum represented between 15and 16 per cent of imports. Goods in transit are not subject to import or exit duties. A bond is required to guarantee the payment of any duties or fines due. Under the 1971 customs legislation, imports admitted for warehousing are exempt from entry duty until they are released for consumption in Burundi or re-exported (temporary entry). The goods must be stored in government warehouses designated by the Ministry of Finance or in specific warehouses made available by the Ministry. The following may not be deposited in government warehouses: live animals; goods not authorized for import or transit; goods exempt from import duties; goods that are not safe or of marketable quality; hazardous and insalubrious materials; and any other goods prohibited for deposit, by decision (subject to publication) of the Finance Ministry. No limits are imposed on the duration of warehousing. The law does not specify the operations to which the goods may be subjected and the Ministry of Finance is empowered to authorize certain operations. The assignment of specific warehouses was suspended after the Government noted that the goods might remain there indefinitely. The Government is considering the adoption of new legislation to restrict warehousing to a period of one year, subject to the posting of security in the amount of the merchandise deposited, plus a possible 25 per cent penalty. Agricultural and stockbreeding inputs and equipment are exempt from the transaction tax (as well as customs duties). These include seeds; phytosanitary and animal health products; handtools exclusively for use in agricultural, zootechnic, forestry, fishing or fish farming activities; heavy-duty machinery and equipment (e.g. rotary cultivators, ploughs and milking machines, but not tractors); livestock of duly recognized improved breeds; and compound cattle feeds. Exemptions are granted on the recommendation of an inter-ministerial commission that specifies the tax exemption(s) for which the importer is eligible. For refunds, a cheque is issued by the national treasury and cashed by the importer at the customs administration. Exemptions are not budgeted. They can prove complex to administer because of the wide variety of products concerned and the fact that they are granted on the basis of the product's end use, which at present is not verified. The Government is considering a review of its policy on inputs in order to promote the processing of agricultural products. Under the Investment Code, cottage industries, small- and medium-sized enterprises (SMEs), export production enterprises, regional enterprises, decentralized enterprises, "officially approved" enterprises, and long-term projects extending over more than four years are eligible for total or partial exemption, for a period of five years, from import duties on capital goods used in the production process, the initial shipment of spare parts, and raw materials. They are also exempt from the transaction tax on capital goods used in the production process and the initial shipment of spare parts. The National Investment Commission issues recommendations on the scope of exemptions to be granted and the final decision is taken by the Council of Ministers. There are no precise rules for determining the extent of certain benefits granted (for example, whether exemption should be partial or total). The value of investment-related tariff exemptions has always represented a fairly minor proportion of the total value of tariff exemptions. With the exception of the year 2000, when they reached FBu 2.4 billion, i.e. 11 per cent of the total value, investment-related exemptions generally account for less than 1 per cent of the value of exemptions as a whole. The margin of discretion under the Code for determining the scope of exemptions and concessions could undermine the benefits of the investment promotion framework. It could lead to discrimination, jeopardize transparency and prevent proper implementation of tariffs. The Government is aware of the interpretation problems raised by the Code and is considering its revision. The adoption of the Ministerial Order of September 2002 establishing a duty and tax offset scheme through a refund by special treasury cheque shows that the Government is aware that the current tariff exemption and concession system hampers the national budget planning and implementation process and makes it difficult to ascertain the exact amount of the exemptions granted and whether they are legally justified. As shown in Chart III.4, the "other exemptions" category represents a major proportion of all tariff exemptions granted. This type of exemption has increased since 1998, both in terms of absolute value and in relation to the global value of exemptions. A permanent unit in charge of examining applications for exemption has been set up under Ministry of Finance responsibility. In its examination of application files, the unit is required to consider the following: the law on which the requested exemption is based, an estimate of the operations involved, and the volume and destination of the products. Quarterly evaluations are scheduled in order to disqualify persons no longer eligible for State subsidies. The cost (including the fiscal cost) of Burundi's incentives regime and the difficulties involved argue in favour of rationalizing the tariff structure. This would help limit the number of applications for incentives and would prove beneficial in particular for smaller enterprises and rural entrepreneurs, for whom the process of obtaining exemptions is often arduous and costly. (iv) Import prohibitions, quantitative restrictions, and licensing Over the period 1993-2000, Burundi had gradually expanded its negative list of prohibited or controlled imports, the Government arguing a foreign currency shortfall to justify the measure. In order to address the problem, a licensing system was applied until August 2002. As the peace process advanced, prohibitions were progressively lifted. Bans currently apply on items such as narcotic drugs, ivory, weapons and ammunition. A prohibition on imports of cotton duck was introduced in April 2000. For many years, Burundian law distinguished between two categories of import licence ordinary licences providing for foreign currency payments, and licences not allowing payments in foreign currency. The first category covered imports of staple goods (defined as such according to a list established by the Government), for which foreign currency could be purchased from the commercial banks through an auction market. There were no limitations on the countries of origin of the goods. Licences not allowing foreign currency payments concerned all products other than staple goods. Currency for purchasing such goods was acquired either through the commercial banks (though not through the auction market), or through unofficial sources. This distinction was introduced in order to remedy Burundi's foreign currency shortfall. The BRB could set priorities when defining the products subject to licensing. A multiple exchange rate system emerged as a result, since all imports of goods not on the positive list and imports of services had to be paid for through unofficial channels. On 28 August 2002, having abolished its positive list, Burundi adopted a unified system with a single type of licence. The BRB has a foreign exchange auction for all imports. Import licences are now required solely for statistical purposes. (v) Anti-dumping, countervailing and safeguard measures Burundi has no anti-dumping, countervailing or safeguard legislation. Until December 2002, it had taken no action in these spheres. (vi) Standards and other technical requirements Standards, tests and certification The legal basis for Burundi's standardization system is the December 1999 Decree-Law establishing a standardization and quality control system. The Burundi Standardization and Quality Control Bureau (BBN), created in 1992, is the official standardization and quality control agency. It is responsible for defining and implementing standards and for ascertaining product conformity and quality for both imports and exports. The BBN helps enterprises introduce quality assurance schemes commensurate with their technical and economic capabilities and conducts outreach activities among private operators. It also prepares the adoption, adjustment and development of national standards as a key component of the Government's strategy for boosting the private sector so that it can penetrate international markets. The BBN's budget is almost entirely State-subsidized, contributions having increased from FBu 23.3 million in 1998 to FBu 35.2 million in 2002. In 2001, the BBN also received FBu 10.8 million worth of aid through the private sector promotion fund. Revenue from services rendered (certification) remains negligible. The BBN is a member of the International Organization for Standardization (ISO). It cooperates with four national sampling and analysis laboratories. Burundi does not yet have any national standards. It uses the Codex Alimentarius, International Electrotechnical Commission (IEC) and ISO standards and the standards in force in some European countries such as Belgium as a reference. The Minister for Trade and Industry decides whether a standard is mandatory for any product or process, but by year's end 2002, no such mandatory standards applied. Burundi has not yet signed any mutual recognition agreement. The BBN has prepared three draft standards on bread flour, kitchen salt and labelling of pre-packed foods. All technical aspects have been completed, and by late 2002 the draft standards were pending approval by the National Standardization and Quality Control Board (see below). In 2002 and 2003, the BBN plans to work on the development of a national drinking water standard; the adoption of the EEC standard for biological products; the adaptation of the ISO standard for coffee; the adaptation of the ISO standard for tea; the development of a national standard for industrial discharge; the adoption of the Codex Alimentarius standard for sugar; the development or adoption of a standard for cement; the development of a standard for COTEBU cotton yarn and textiles; and the development or adoption of a series of standards for the agri-food sector, in line with COMESA standards. Draft standards prepared by the BBN are published in the newspapers or via press releases. Anyone interested may send suggestions to the BBN in writing within a period of six months counted from the date of publication of the draft. The texts are then submitted to the Minister for Trade for approval, within a period of four weeks, on the advice of the National Standardization and Quality Control Council, which is composed of the following members, as specified in Article 3 of Decree No. 100/232 of 13 December 1989 on the establishment and organization of the National Standardization and Quality Control Council: three State representatives; four representatives of university or research institutes; one representative of the Chamber of Commerce, Industry, Agriculture and Handicrafts; one representative of the business community; one consumer representative; two members appointed for their specific expertise; and one representative of the standardization and quality control agency. The functions of the Council, as laid down in Article 2 of the Decree, are to draw up guidelines and make recommendations to the Minister responsible for trade on standardization and quality control policy; and to examine and adopt draft standards or codes of good practice submitted to it by the standardization and quality control agency. Any product whose manufacturer or producer complies with the applicable standards is eligible for a certification mark. The law distinguishes between the "structured" and the "non-structured" sectors without, however, providing a definition for either. The structured sector is automatically subject to standardization and quality control standards. Products in the non-structured sector may be subject to this regime by order of the Minister for Trade. Products already certified and destined for export may be subject to preshipment inspection. Imports may also be subject to quality control. This is a responsibility entrusted to the BBN under the Decree-Law of 13 December 1989 establishing a standardization and quality control system, but to date there is no implementing legislation specifying control procedures (inspection and testing procedures, and related fees). In practice, the BBN tests imports at the request of the economic operators involved. The parameters for analysis are based on international standards or otherwise on the supplier's standards. Analyses are performed with technical support from Burundi's national laboratories, and the results are interpreted by the BBN. Sanitary and phytosanitary requirements (SPS) Burundi's legislation on sanitary measures dates back to the colonial era. It applies to products such as coffee, tea, rice and meat but there are no implementing provisions. Although the private sector and civil society have requested the application of sanitary measures in particular in view of dioxin contamination of certain imports from Belgium this has not been done due to lack of resources. Burundi has no quarantine legislation. Decree-Law No. 1/033 of 30 June 1993 establishing plant protection in Burundi is the country's main phytosanitary law. Its provisions cover pesticide control (70 approved pesticides, while the production, marketing or importation of 38 others is banned); border control of plant imports and exports, and the issuing of phytosanitary certificates to exporters, or certificates of re-shipment consistent with international IPPC models and the importing country's requirements; a code of conduct on pesticide management; and standardization and quality control of exports from and imports into Burundi. Under the phytosanitary law, responsibility for control and inspection is entrusted to the Ministry of Agriculture and Livestock's Plant Protection Department, which charges inspection and certification fees. There are no phytosanitary prohibitions. However, Burundi does not authorize the deposit of live animals on its territory. Marking, labelling and packaging The Commercial Code provides that the Ministry of Trade may, inter alia, lay down requirements regarding the composition, quality and denomination of goods intended for sale and the affixing of indications specifying their origin, composition, weight, volume, quantity or measurements. A draft pre-packed food labelling standard has been drawn up, but by late 2002 it had not yet been approved. The Codex Alimentarius food labelling standard is the key reference in this regard. (vii) Government procurement The following are the main legal instruments relating to government procurement: Decree-Law No. 1/015 of 19 May 1990 laying down the basic provisions on government procurement; Decree No. 100/20 of 18 August containing general requirements; Ministerial Order No. 540/267 of 20 August 1990 fixing the ceiling for contracts awarded through direct agreement; and Ministerial Order No. 540/268 of 20 August 1990 determining the ceiling for investment contracts awarded by the boards of directors of State enterprises of an industrial or commercial nature or public corporations. The head of the Government is responsible for awarding contracts, but he may delegate this authority to the Minister responsible for finance or the contractor (i.e. the legal person designated in the specifications as the person commissioning the work). Government procurement is administered by the Directorate General of Government Procurement, which supervises a Central Government Procurement Commission and a Dispute Settlement Commission. The Central Government Procurement Commission examines the technical aspects, with the aid of a technical sub-committee, and the financial aspects, then transmits its recommendations to the Directorate General. The provisions apply to all government procurement for works, supplies and services by the State, the communes, autonomous State-run departments, State institutions, public corporations, and regional development corporations. Routine contracts for regular supplies or services awarded by State enterprises of a commercial or industrial nature or public corporations are not subject to the regulations on government procurement; in the case of investment contracts awarded by such bodies, the Ministry of Finance fixes a threshold according to the nature of the enterprise and the contract and any contracts above this threshold must be submitted to the Central Government Procurement Commission. The relevant thresholds are FBu 100 million for supplies and FBu 25 million for services. Contracts exceeding FBu 2 million awarded by government authorities must also be submitted to the Central Government Procurement Commission. Contracts exceeding FBu 5 million awarded for the purpose of independently managed projects, or on behalf of State enterprises of an administrative nature, autonomous State-run departments or regional development corporations must be submitted to the Central Government Procurement Commission through the Directorate General of Government Procurement. The law distinguishes three ways of awarding contracts: invitation to tender; public adjudication; and direct agreement. In general, contracts must be awarded through an invitation to tender and the other methods can only be used on an exceptional basis. The tendering procedure begins when the invitation is made known to the public by means of a notice. The deadline for replies may not be less than 60 days nor exceed 120 days. Bids are sent by registered post with acknowledgement of receipt or submitted during the public opening of the bids. Two envelopes are required: an outer envelope containing the technical details and an inner envelope showing the price proposed. The envelopes are opened in two stages, in public, under the supervision of the Central Government Procurement Commission. The technical details are first considered by a technical sub-committee, which makes its recommendations without taking into account the financial aspects. The sub-committee's report is transmitted to the Central Government Procurement Commission, which selects the most technically and financially advantageous bid. The law does not define the relative weighting to be given to the financial and technical aspects. The Central Commission's recommendation is then transmitted to the authority awarding the contract through the Directorate General. Contracts awarded through public adjudication only apply to the purchase of supplies or services that do not involve any special technical requirements and for which price is the main criterion. The procedure is the same as the invitation to tender, except that the technical sub-committee does not have any role to play. Direct agreement applies in the cases defined in the Law. For example, when the contract is deemed to be too small and the total cost is less than the threshold fixed by the Ministry of Finance, FBu 2 million for Government departments and FBu 5 million for projects; when works, supplies or services can only be furnished by a single supplier for technical reasons or because substantial prior investment is needed; for reasons of national security; if the works, supplies or services can only be furnished by a monopoly or the holder of a patent or licence. At the request of one of the parties, any disagreement between the Government and a bidder or contractor may, in the first instance, be submitted to the Directorate General of Government Procurement for arbitration. If no friendly settlement can be reached within a period of one month, the disagreement becomes a dispute and is brought before the Dispute Settlement Commission, which must take a decision within four months from the date on which the case was brought before the Directorate General of Government Procurement (subject to a reasoned decision by the President of the Dispute Settlement Commission, a one-month extension may be granted). The Commission notifies the parties of its decision in writing. The parties may bring the matter before the competent court within 90 days of the decision. Burundian enterprises are given some preferences in order to promote the consumption of locally-produced goods, namely: 10 per cent for construction contracts; 15 per cent for supplies and services contracts; and 20 per cent for contracts for studies. Domestic enterprises are those listed in Burundi's Commercial Register whose headquarters or principal establishment is in Burundi and the majority of whose equity is owned by Burundian citizens. The total value of government procurement in 2000, 2001, and 2002 was FBu 4.5 billion, FBu 18.3 billion and FBu 6.1 billion respectively. Contracts for works and supplies account for 80and 90 per cent of the value of government procurement. According to the Government, the foreign share of government procurement is negligible, less than 5 per cent of its overall value. Local content requirements The Investment Code does not contain any such requirement. The Free Zone Law requires enterprises in such zones to create "substantial" value added, i.e. at least 35 per cent, a threshold that was fixed in a ministerial order in July 2001. Other measures According to the authorities, Burundi has never applied trade sanctions other than those authorized by the United Nations Security Council or the regional organizations to which it belongs. There is no official counter-trade or barter provision nor any agreement designed to affect the value or quantity of goods or services exported to Burundi. measures directly affecting exports Registration and documents Every exporter must be a registered trader (Section 2)(i) above. Registration provides access inter alia to the necessary export financing. Revenue must be repatriated within 30 days following the customs declaration, or 90 days if exportation is not effected by air. Revenue from exports of coffee, tea or cotton must compulsorily be surrendered to the Central Bank, usually at a rate less favourable than that applied by the commercial banks. In the case of manufactures, 70 per cent of revenue has to be surrendered, while the proportion for services is 50 per cent. The foreign currency surrender requirement operates as an implicit export tax. The Government plans to introduce a single repatriation rate of 70 per cent for all categories of goods. Export taxes Most products are subject to a 5 per cent export tax on the sales price plus packaging costs. Higher rates are applied to certain primary commodities: 15 per cent on fresh vegetables, flour, cereals and grains; and 6 per cent on tea. Green coffee beans are subject to the 31 per cent rate, but the tax has not been collected since 1999, given the difficulties encountered in that subsector. Raw hides and skins, leather, furskins and articles thereof are taxed at 3 per cent and mineral ores at 1 per cent. The Government plans to eliminate export taxes and charges from 1 January 2003. Export prohibitions, limitations and controls Coffee berry exports are banned. Exports of sugar are subject to a quota which varies depending on local demand. The sugar quota is managed through the SOSUMO company (Socit sucrire du Moso), which has a production monopoly. The State determines the quantity of sugar to be sold to distributors in each region according to their estimates of demand and the market price for sugar. Export controls are effected for statistical purposes. Burundi has concluded no voluntary export restraint agreements. As a party to the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES), Burundi prohibits ivory exports. Subsidies and export duty and tariff concessions The main instruments of export promotion are the incentives described in customs legislation, the 1988 Export Promotion Law, the Investment Code and the Free Zone Law, and incentives provided through the Export Promotion Fund. The provisions of the Tax Code authorize exporting companies to deduct 50 per cent of their export profits from earnings subject to the business tax. The basic incentives are exemption from customs duties and from the transaction tax on production goods, and exemption for a period of up to eightyears from the profits tax, the moveable property tax and the land tax. Importers may be eligible for drawback of customs duties when re-exporting goods. For that purpose, the importer is required to provide the declaration of entry for consumption and the relevant invoices or statements containing a detailed description of the goods and of the number of packages. Duty refunds are dependent on identification of the goods based on a detailed inspection at the customs office of exit, and on production of an import licence issued at the customs office of the country of destination. Goods of Burundian origin may be re-imported duty free on a decision by the Ministry of Finance, and following a written request by the importer, who must specify the nature of the articles to be re-imported and the reason for their return. The 1988 Export Promotion Law had established different incentives for exporters of manufactures, including exemption from export duties and the introduction of a drawback system for the refund of customs duties and other charges on packaging products and inputs intended for the manufacture of exports. A Ministerial Order of 1991 automatically granted exporters 10 per cent of the value of export products in the form of an instrument of title issued by customs and payable by the BRB into a special drawback account. The transaction tax and other indirect taxes on inputs and packaging items intended for the manufacture or packaging of exportable goods were refunded through a tax credit system. The profits tax was reduced to 50 per cent of the normal rate, and exporters were given the option to use convertible accounts up to a limit of 30 per cent of export income. Free zones The Free Zone Law provides for four types of free zone enterprise: agricultural and stockbreeding enterprises, industrial and handicraft enterprises, commercial enterprises; and service enterprises. Some activities do not qualify for the free zone regime: trade in precious metals and mineral ores; exploration, mining, enrichment, refining, buying and selling of mineral ores; and coffee-related activities such as roasting. One of the conditions of eligibility is export of the entire output (in the case of commercial firms, import and re-export of imported goods in an unaltered state or after packaging). The generation of "substantial" value added (of at least 35 per cent) is a condition applicable to agricultural and stock-breeding, industrial and craft enterprises in free zones. The service enterprises eligible for free zone enterprise status are those intending to provide one or more of the following services: assembly of computer equipment; software manufacture; packaging for export; printing and publication; production and distribution of cinematographic films; sound recording; and organized tourism services. Both foreign and domestic investors may obtain free zone status. An advisory commission set up by the Ministry of Trade and Industry is responsible for free zone enterprises. The tax benefits granted by the decree-law are total exemption from existing or prospective indirect taxes, from registration fees and stamp duties, and from profits tax during the first ten years of operation, followed by a regime in which the taxation rate is reduced to 15 per cent instead of the standard 40 per cent rate. Any free zone enterprise that has created more than 100 permanent jobs for Burundian nationals is subject to a 10 per cent profits tax, and any free zone enterprise which reinvests at least 25 per cent of the profits earned over the last ten years of its existence pays 10 per cent less than the standard rate. Commercial free zone enterprises are liable to a 1 per cent turnover tax, this rate being reduced to 0.8 per cent in cases where the enterprise creates more than 20 permanent jobs. The dividends distributed to shareholders are exempt from all taxes during the lifetime of the company. Free zone enterprises are also exempt from the 3 per cent tax on the wages of foreign workers. The following customs benefits are granted to free zone enterprises: exemption from all present or future direct or indirect duties on imports of raw materials, intermediate products, ancillaries and capital goods; outside-quota exports; and exemption from any present or future direct or indirect export duties. Free zone enterprises receive no other benefits such as preferential rates for electricity, water or telephone services, nor any assistance with installation or infrastructure. The following are the main obligations of free zone enterprises: to train Burundian staff and to give priority, where qualifications are equivalent, to recruiting Burundian nationals; to produce goods or services exclusively for export; and to submit to the Minister responsible for foreign trade, at the end of each year, a report showing the implementation status of the commitments undertaken. Foreign investors are required to pay a 2 per cent tax on the total amount of their investments to the National Treasury. Capital goods imported duty free may not be moved from a place approved by the Minister without written authorization. Finished manufactures produced by the company and raw materials, intermediate products and ancillaries imported duty free may be moved only for purposes of export, re-export or sale on the local market. In the latter case, authorization from the Minister for Trade and Industry is necessary, and sales on the customs territory may not exceed 10 per cent of output. Such sales are subject to the normal customs regime, meaning that they are treated as imports. The overall performance of free zone enterprises to date has been mediocre, largely on account of the crisis that has affected Burundi. Of the 36 companies granted free zone enterprise certificates, 21 were approved in 1993 and 1994. New applications for approval have become few and far between: since 1999, seven enterprises have been approved. Of the 36 approved enterprises, 13 were still functioning at the end of 2002. Of the 23 enterprises no longer in existence, 13 were never able to start up because of the crisis, five ceased their activities because of the crisis, and the certificates of five others were withdrawn either on account of irregularities or following the exclusion of their subsector (mineral ores, coffee) from the free zone regime. Of the 13 enterprises still active, 12 were operating in the flowers/fruit/vegetables subsector. The aggregate value of exports by these companies was FBu 30.9 million in 2000 and FBu 72.4 million in 2001, i.e. a negligible proportion (less than 0.3 per cent) of Burundi's total exports. Export promotion and financing An export promotion fund was set up in January 2000 for the purpose of granting 36-month loans at preferential interest rates of between 6 and 9 per cent (the commercial rates are of the order of 25 per cent). The loans have a grace period of up to nine months. A joint private and public sector committee determines whether projects qualify for such loans. In its first year of operation, nearly 20projects (most in the agricultural sector) were approved, for a total value of close to FBu 1 billion. In the past, the Government had set up specialized funds intended to provide specific support to certain sectors, among them the National Guarantee Fund, established to facilitate the promotion of agricultural enterprises and of small and medium-sized craft, industrial, commercial or services enterprises unable to provide sufficient guarantees; and the Investment Support Fund (FOSIP), which was meant to supplement small businesses' own resources. These two funds have ceased operations because of a lack of resources. The National Economic Development Bank (BNDE) grants long-term loans, mainly to the agricultural sector (Chapter IV(2)(i)) totalling FBu 6.4 billion in 2002. The interest rate on such loans is 21.5 per cent, which is the rate applied by all commercial banks for long-term loans. The project selection criteria applied by the BNDE are those routinely used by commercial banks. Although the Government recognizes the importance of organizing fairs and exhibitions to promote exports, this type of activity is hampered by a lack of finance. measures affecting production and trade Incentives The main incentives are those described in the Investment Code. They are aimed at both import substitution and enhancing competitiveness. The first of these objectives depends on an enterprise satisfying the condition for access to one of the three regimes providing benefits (priority regime, officially approved enterprise regime and decentralized enterprise regime), namely that foreign currency earnings per unit of production must be equivalent to at least 25 per cent of the c.i.f. unit value of imported like products. The second objective relates to the criterion (of qualification for benefits) under which the cost price of the finished product must, in the medium term, be comparable to the c.i.f. price of imported like products; in other words, the product of local origin must be competitive with the imported product. In both cases, the commission's determination is based on the forward operating account, covering a ten-year period, and the project feasibility study. The other tax benefits granted under the Investment Code are: automatic (five-year) exemption of craft enterprises from the profits tax and the land tax (SMEs are given a period of two years); for priority enterprises, exemption from the transaction tax on capital goods for production and total or partial exemption (for a period of up to eight years) from the land tax and the profits tax; for officially approved enterprises, a stabilized tax regime for a period not exceeding ten years; and for decentralized enterprises, an extension for up to ten years of the period of exemption from the transaction tax on capital goods granted to priority enterprises, and a reduction of the profits tax rate from 40 to 30 per cent after the period of exemption. Under the Investment Code, in addition to fiscal and customs benefits, "decentralized" enterprises also qualify for: defrayal by the State, for a period not exceeding five years, of any energy and water costs in excess of the rate applied to firms established within the Bujumbura metropolitan area; the allocation of free land; and subsidized interest rates for long- and medium-term loans. State enterprises active in the coffee, tea and cotton subsectors subsidize the inputs they make available to planters, particularly seeds, fertilizers and pesticides. Planters receive the inputs at the beginning of the growing season, and their cost is partially deducted from the income from sales of their crops to the State enterprises. Coffee processing activities are supported through a reduced refinancing rate accorded by the BRB to commercial banks involved in the financing of washing and hulling firms. The BRB requires the spread on the refinancing rate applied by commercial banks not to exceed a prescribed maximum. When the coffee market is weak, the treasury bonds issued by the State should serve as guarantees for the bank loans to the industry (Chapter IV(ii)(a)). The Government also plans to introduce "appropriate instruments" to encourage savings and loan cooperatives and to direct their activities towards micro-enterprises. It is also planned to amend the Investment Code so as to provide support for start-ups, particularly in the agricultural sector. The main research activities are those conducted by the Burundi Institute of Agronomic Sciences (ISABU), the Institute of Agronomic and Zootechnic Research (IRAZ) and, to a lesser extent, the National Food Technology Centre (CNTA) and the Faculties of Agricultural Science and Economic and Administrative Sciences of the University of Burundi. Financial support for these institutions has crumbled over the years since the beginning of the crisis, and their activities seem to have come to a standstill according to the authorities. State enterprises and privatization The State is extensively involved in economic activity. Forty-eight companies have been identified as "socits participation publique" (SPP), i.e. companies in which the State has shares, covering ten areas of activity, including agribusiness; energy; telecommunications; mines and quarries; construction; road and air transport; the hotel trade; finance and insurance; and social services (Table III.3). This group includes 18 State-owned companies, 15 semi-public companies in which the State is the majority shareholder, and 17 semi-public companies in which the State holds less than 50 per cent of the registered capital. In addition to these companies, there are 32autonomous State-run departments and 14 public administrative bodies which may be considered as extensions of the central government. Table III.3 List of companies by legal category Short nameName of companySupervisory MinistryState-owned companiesAIR BURUNDIAir BurundiTransportBCCBurundi Coffee CompanyTradeCOGERCOCotton Management CompanyAgricultureCOTEBUBujumbura Textile ComplexIndustryECOSATControl of Subsidized Housing Construction and Land DevelopmentInfrastructureFOSIPPrivate Investment Support FundDevelopment planningFDCMunicipal Development FundMunicipal developmentINABUBurundi National Printing WorksCommunicationONAPHANational Pharmaceutical OfficeIndustryONATELNational Telecommunications OfficeTelecommunicationsONATOURNational Peat OfficeEnergyOPHAVETVeterinary Pharmaceutical OfficeLivestockOTBBurundi Tea BoardAgricultureOTRACOPublic Transport OfficeTransportREGIDESOWater and Electricity AuthorityEnergySIPPublic Real Estate CompanyInfrastructureSOFIDHARRural Housing Finance and Development CompanyPublic works and infrastructureSRDRRumonge Regional Development CompanyAgriculture and livestockSemi-public companiesAPEEForeign Trade Promotion AgencyTradeBANCOBUCommercial Bank of BurundiFinanceBCBCredit Bank of BujumburaFinanceBNDENational Economic Development BankFinanceBRARUDIBurundi Breweries and Soft Drink ManufacturersIndustryBUMINCOBurundi Mining CompanyMinesBBCIBurundian Trade and Investment BankFinanceBPBPeople's Bank of BurundiFinanceEPBBujumbura Port AuthorityTransportFNGNational Guarantee FundDevelopment planningFPHUUrban Housing Promotion FundPublic works and infrastructureHOTEL NOVOTELHotel NovotelTourismHOTEL SOURCE DU NILHotel Source du NilTourismHPBBurundi Palm Oil Production PlantAgricultureOCIBUBurundi Cash Crops BoardAgricultureSBFBurundi Finance CompanyFinanceSERRanda Farm Operating CompanyLivestockSOBUGEABurundi Airport Management CompanyTransportSOCABUBurundi Insurance CompanyFinanceSODECOHulling and Marketing CompanyAgricultureSOGEMACBujumbura Central Market Management CommitteeInterior (Bujumbura local administration)SOGESTAL KIRUNDOKirundo Washing Stations Management CompanyAgricultureSOGESTAL KIRIMIROKirimiro Washing Stations Management CompanyAgricultureSOGESTAL KAYANZAKayanza Washing Stations Management CompanyAgricultureSOGESTAL MUMIRWAMumirwa Washing Stations Management CompanyAgricultureSOGESTAL NGOZINgozi Washing Stations Management CompanyAgricultureSOKINABUCinchona Production Company of BurundiAgricultureSOSUMOMosso Sugar CompanyIndustryTELECEL-BURUNDIBurundi Cellular TelephonyTelecommunicationsUCARCommercial Insurance and Reinsurance Union of BurundiFinance Source: Government of Burundi (1999), Politique et Plan d'actions du gouvernement pour le redressement du secteur parapublic, priode: 1999-2001 (Government policy and action plan for the recovery of the parastatal sector, 1999-2001). State-owned and semi-public enterprises constitute a heavy burden on the national economy and a drain on Treasury resources. Most of them are incapable of generating the revenue they need to finance their day-to-day operations. The sector's aggregate debt exceeds FBu 90 billion largely because of management shortcomings and unprofitable or barely profitable investments. The inefficient allocation of financial resources produced by State enterprise operations is an impediment to economic growth and development. First of all, the deficit run by these enterprises drains the national budget and prevents the Government from allocating more substantial economic and financial resources to priority development programmes. This disrupts Government fiscal planning, given the unforeseeable nature of certain forms of subsidy, particularly Government loans on which repayment is repeatedly deferred or which may be transformed into transfers. Secondly, the level of demand for credit and financing by these enterprises means that the private sector, particularly small- and medium-sized enterprises, may be deprived of sources of financing. Thirdly, the fact that some of these non-performing enterprises are supposed to offer essential basic or infrastructure services pushes up production costs and acts as a restraint on commercial activities. Reorganization of the public sector has been a recognized priority for some years, and forms part of the transitional government's programme for 2002-2004. The reforms are placed under the responsibility of the Ministry for good governance. The proposed strategy provides for full or partial privatization; improved management of firms kept under State supervision, including privatized management; and the winding up of firms lacking potential. The adoption of a privatization law in 1991 marked the launch of the Government's privatization programme. This led to the privatization, between 1992 and 1996, of 10 companies (table III.4) and of the management of companies active in the coffee subsector (two hulling stations), the port of Bujumbura, Bujumbura market, and the Gitega oil production facility. The sale of 0.5 per cent of Government assets was possible during this initial stage. Table III.4 Privatization programme, 2002-05 EnterpriseActivityObjectiveProposed timetableBCB (Credit Bank of Bujumbura)Banking and financial servicesSale of the State's existing share Preparation of strategy note February 2004 Issue of invitation to tender July 2004 Share transfer November 2004BRARUDI (Burundi breweries and soft drink manufacturers)Alcoholic and non-alcoholic beveragesReduction of the State's equity stake Preparation of strategy note December2003 Issue of invitation to tender August 2004 Share transfer December2004COTEBU (Bujumbura Textile Complex)Textiles and clothingEither establishment of a joint venture between the State of Burundi and the Chinese firm CTEXIC; or privatization through an increase in private capitalAugust 2003 for scenario 1 Scenario 2: Issue of invitation to tender - December 2003; Distribution of shares June2004.EPB (Bujumbura Port Authority)Management of the port of BujumburaSale of the State's existing sharePreparation of strategy note March2004 Issue of invitation to tender August2004 Share transfer December2004INABU (Burundi National Printing Works)Printing Full privatizationIssue of invitation to tender March 2003 Award of contract April2003HPB (Burundi Palm Oil Production Plant)Palm oil production Reduction of the State's equity shareNot yet establishedTable III.4 (cont'd)OCIBU (Burundi Cash Crops Board)Marketing of coffeeRedirection of OCIBU towards control and regulatory activitiesAdoption of strategy note, February2003. No date scheduled for application of the strategyOPHAVET (Veterinary Pharmaceutical Office)Veterinary pharmaceuticalsFull privatizationTo be determined the expected buyer withdrewONAPHA (National Pharmaceutical Office)Marketing of pharmaceuticalsPartial privatization the State will continue to be the majority shareholderIssue of invitation to tender December 2002 Transfer of shares to new shareholders April2003ONATEL (National Telecommunications Office)Telecommunications Partial privatization the State wishes to keep 35 per cent of the shares, selling 51 per cent to a strategic partner and 14 per cent to other investors.Issue of preselection tender specifications December 2002 Issue of invitation to tender for preselected candidates March2003 Selection of partner August2003OTB (Burundi Tea Board) Marketing of teaPrivatization of tea estates and redirection of the OTB towards control and regulatory activitiesMay 2003 reorganization of OTB; Privatization of tea estates; Issue of invitation to tender August 2004 Share transfer December 2004REGIDESOElectricity, waterPrivatization of managementPreparation of implementing regulations under the law to liberalize and organize the drinking water and electrical power sector January2003 Preparation of tender specifications March 2003 Transfer of management January2004Public Real Estate CompanyConstruction, sale and rental of buildings. Sale of the State's existing sharePreparation of strategy note May 2004 Issue of invitation to tender September2004 Share transfer December2004SOCABU (Burundi Insurance Company)InsuranceSale of the State's existing share (25%)Preparation of strategy note April2004 Issue of invitation to tender October 2004 Share transfer January2005SODECO (Hulling and Marketing Company)Hulling of washed coffeeFull privatizationTo be determinedSogestal MumirwaWashing of coffee berries Reduction of the State's equity stakeNo date scheduled implementation of a privatization strategy based on studies in February2003.SOSUMO (Moso sugar company)Sugar production Full privatization Issue of invitation to tender October 2002 Distribution of shares October 2003UCAR (Commercial Insurance and Reinsurance Union of Burundi) InsuranceSale of the State's existing stake (12%)Strategy note April 2004 Issue of invitation to tender July 2004 Share transfer October2004 Source: Information supplied by the Burundian authorities. The privatization process was interrupted by internal difficulties beginning in 1993, although the adoption of a revised law in 1996 demonstrated the Government's determination to move forward. A further revision of the law in September 2002 established the current legal framework of the privatization programme. The new law states that the full disposal of strategic enterprises can only be undertaken if other options such as licensing and management privatization are inapplicable. Decisions regarding the full or partial privatization of any company are issued by decree, on the joint proposal of the Minister responsible for privatization, the Minister with supervisory authority over the company to be privatized, and the Minister for Finance, whereas under the earlier law, the decree was adopted on the proposal of the Prime Minister. The new law specifies that the State Enterprises Service (SCEP) shall discharge the technical functions of an Interministerial Privatization Commission (CIP) presided over by the Ministry for good governance. The new law prohibits any manager of a State enterprise convicted of fraudulent management in criminal proceedings from purchasing shares in a company slated for privatization. This prohibition is valid for five years from the date of the conviction. The law lays down the number and the maximum percentage of shares to be sold to the general public so as to ensure that there are as many buyers as possible. It provides for financing the privatization programme and related schemes by means of a special fund maintained by 5 per cent of State dividends from the SPPs and the proceeds of liquidations and privatizations. The privatization of nineteen enterprises is under way in a process which, for virtually all of them, had been initiated before 1995. Most of them belong to sectors which could play a key role in reviving the Burundian economy. They include the Cotton Management Company (COGERCO); the Bujumbura Textile Complex (COTEBU); the Hulling and Marketing Company (SODECO); the Credit Bank of Bujumbura (BCB); the Water and Electricity Distribution Authority (REGIDESO); Burundi Breweries and Soft Drink Manufacturers (BRARUDI); the National Telecommunications Office (ONATEL); and the Mumirwa Washing Stations Management Company (SOGESTAL) (washing of coffee berries). Reforms are also planned for the Burundi Cash Crops Board (OCIBU) and the Tea Board, in order to redirect their activities towards the regulation and control of operations in the coffee and tea subsectors, respectively. For the 19 enterprises, the Government has established a timetable for full or partial privatization, or full-scale restructuring of their operations and management, between late 2002 and early 2005. Table III.5 summarizes the situation with regard to the privatization process and the actions planned. Table III.5 Privatized Companies CompanySectorYear of SaleSale price (millions of FBu)Privatization MethodAMSARItalian road building company active in Burundi 199266Public sale of sharesARNOLACLake transport199236.1Public sale of sharesCNIComputerized communications1993233.5Public sale of shares in batchesCPIDesign office for small industrial projects199210.8Staff buy-out, payment over four yearsECODITrade1993392.5Public sale of sharesFADIManufacture and distribution of insecticides199630.002Public sale of sharesBujumbura Central Dairy (a)Dairy production1992128.4Sale of shares in a single batch following an invitation to tenderRuziziRobusta coffee production company19969.7Direct agreementSICOPPImport and marketing of petroleum products199282.9Public sale of sharesSIRUCOReady-made clothing, import of various consumer products199381.9Transfer of shares to other companies a Company that has ceased operating. Source: Information supplied by the Burundian authorities. The priority targets of Government strategy are loss-making companies which could nevertheless respond to market opportunities, and companies in a monopoly position. According to circumstances, the Government envisages the following strategies and techniques: transfer of assets through a call for competitive bids for the investments concerned, followed by the involvement of other savers through an open tendering procedure for the sale of an increased number of shares; disposal of State-owned shares with retention of a golden share; transfer of assets in a single batch with an obligation to overhaul the means of production and boost activity; transfer of management under leasing, licensing or concessionary arrangements. In practice, the Government seems inclined to favour the first two strategies, i.e. issuing invitations to tender in order to identify a strategic partner, while keeping a percentage of the share capital under its control. In the case of certain semi-public companies, the government envisages gradually reducing its equity participation and fragmenting the shares, a strategy which is giving rise to some reservations on the part of strategic partners which seem to prefer a more concentrated structure. Side by side with the privatization programme, the Government plans to restructure and revive some State enterprises, while keeping them under its supervision. The enterprises concerned are those which, according to the authorities, are capable of generating resources for the State. The Government uses no formal criteria for determining the State enterprises concerned. Revenue from the liquidation or privatization of State enterprises is entered in the ordinary budget as "non-fiscal" revenue. It is not earmarked for any specific purpose. Total income from privatizations amounted to FBu 1.1 billion at the end of 2002. The corporate reorganization and restructuring drive focuses on improved management. A law on the code for private and public companies was adopted in 1996. The law calls for annual inspection of the accounts and the management report by commissioners appointed by the annual general meeting of the company or by its board of directors. The auditing and certification of the accounts are carried out by an independent auditor appointed by the annual general meeting or the board of directors through a public invitation for applications. A decree on rules governing the management, monitoring and assessment of SPPs (companies in which the State owns a share) was also adopted in September 1998. Performance contracts have been signed with six companies, three of which are undergoing privatization. The Government has introduced a policy of recovery and control of debt and of financial flows between the Treasury and the companies concerned, in order to oblige State enterprises to conform to strict budgetary constraints. More than 20 of the companies facing de facto bankruptcy have been wound up (table III.6). Although most of them were declared bankrupt in the early stages of economic reform in 1991-1992, some liquidation proceedings have not yet been completed. The law on the code for private and public companies specifies that dissolution shall take place on the proposal of the supervisory authority, after consulting the organs of the company. It is planned to take action to update the regulations concerning recovery, bankruptcy, dissolution and liquidation, and to prevent the selective and sporadic processing of rescue packages and delays in decision-making with regard to dissolution and liquidation. Table III.6 Liquidations, 1985-2002 Enterprise/ActivitiesLiquidation order or annual general meeting decisionState of progressAGRIBAL Agriculture (Burundi Libyan Arab Jamahiriya)11 December 1988ClosedENACCI National limestone and cement company26 may 1987 and 13 December 1988ClosedEPIMABU-ONC-ONIMAC Public institution for the import of office equipment30 June 1989 (decree merging these institutions and establishing ECODI)ClosedRURAL HOUSING FUND20 November 1989ClosedMURAMVYA FLOUR MILL12 February 1990ClosedSOMEBU Semi-public company of Burundi (Design office)16 October 1985ClosedSOGESA Warehouse and agricultural silo management company13 August 1988ClosedSOCEGI Gifurwe Stock breeding Company3 May 1990ClosedONL National Housing Office6 June 1989ClosedOTRABU Transport Board of Burundi (goods transport)2 September 1991ClosedHALB Libyan Arab Jamahiriyal/Burundian Holding Company21 August 1991ClosedKIRYAMA FARM21 May 1992ClosedHOLIDAY CLUB (Tourist operator)17 September 1991ClosedKARUZI FARM21 May 1992ClosedONAMA National Farm Mechanization Board21 May 1992ClosedOMC Military Construction Board30 August 1993ClosedCADEBU Burundi Savings Bank1 April 1994Underway CAMOFI Mobilization and Financing Fund 1998UnderwaySRD Regional Development Company 1994UnderwaySOFIDHAR Rural Housing Development Financing Company1996UnderwayVERRUNDI Burundi Glassworks2000Underway Source: Information supplied by the Burundian authorities. The Government is aware that the success of the State enterprise reform programme may contribute to improving the macroeconomic situation in the country, while at the same time being conditional on that situation. It is also aware that the benefits of privatization, particularly with regard to the allocation of resources and social well-being, call for the establishment of a suitable regulatory framework. A law on competition is in preparation, and it will also be necessary to build the capacities of the sectoral supervisory agencies, particularly the supervisory function of the Bank of Burundi (BRB) and of the telecommunications regulatory body. Bodies will also have to be established where none exist, particularly in sectors such as electricity, water and insurance. Competition and price control policy Competition regulations are contained in the Commercial Code. There is a ban on concerted action, agreements, and explicit or implicit understandings designed inter alia to limit market access or freedom of competition; to impede the determination of prices through the free operation of market forces; to limit or control production, outlets and investments or technical progress; and to divide up markets or sources of supply. The Code also prohibits abuse of a dominant position. At the request of any interested party, the Commercial Court may order the cessation of acts contrary to honest commercial practices. The Code also provides for fines and prison sentences for anyone who: (i) brings about or maintains, by means of threats, violence, flagrantly illegal acts or fraudulent practices, a concerted work stoppage with the aim of forcing wages to rise or fall, or of undermining the free exercise of industry or labour; (ii) infringes manufacturing secrets; (iii) uses unlawful means to interfere with freedom of competition; (iv) interferes with the free conduct of public auctions or awards of government procurement contracts; (v) enters into a contract with the State by taking advantage of the authority or influence of persons acting on behalf of the State; and (vi) contributes to artificial price increases, alters the status of data for personal advantage or interferes with delivery deadlines. The Ministry of Trade and Industry is the authority responsible for competition issues. The number of complaints recorded is limited. One concerns the practice of rebates or discounts used by certain sellers of petroleum products. A solution involving adjustment of import prices has served to reduce the scale of this practice. Another complaint has been made by companies with exclusive dealerships for certain types of car, against other vendors that did not have exclusive dealer status but competed with them for government procurement contracts. This matter had not been resolved at the end of 2002. According to the authorities, the introduction of the privatization and liberalization policy described above calls for the enactment of new competition legislation, which is being prepared. The State sets or administers prices for a number of products (Chapter IV). Producer prices are set for coffee, tea, cotton and sugar growers; the same applies to prices of stockbreeding products. Selling prices are fixed inter alia for petroleum products, non-alcoholic carbonated beverages, beer, sugar and tobacco. The State also sets the prices of certain services, including electricity, water, road passenger transport, fixed telephony and insurance premiums. In the case of selling prices, the relevant decisions are communicated through legislative decrees. In recent years, such decisions have in most cases been motivated by public revenue concerns, since price increases enable the Government all other things being equal to increase its income through taxation (particularly excise duties) and through the increase in the revenue of parastatal companies. Intellectual property Burundi has been a member of the World Intellectual Property Organization (WIPO) since 1977. It has acceded to the Paris Convention, and a 1977 Government Decree stipulates that Burundi is a party to that Convention in respect of any subject-matter relating to patents, trademarks and industrial designs. Intellectual property regulations are not well developed in Burundi. They consist mainly of a 1964 law on industrial property, a 1977 decree-law which specifies that the provisions of the Paris Convention apply to the protection of industrial designs, and a 1978 law on copyright. Both the copyright law and the industrial property law are being revised. The ministries responsible for intellectual property matters are those of culture, youth and sports (copyright) and of trade and industry (industrial property). In the past, the Industrial Property Service of the latter ministry concerned itself solely with the registration of patents and marks. In January 2002, an Industrial Property and Documentation Directorate was set up to deal with all matters relating to industrial property, reflecting the Government's desire to improve the legal and institutional framework of intellectual property protection. The revision of the Copyright Law is supported by associations of performers and composers, as well as by music producers, who see in this law a means of stimulating Burundi's music sector. Enactment of the new law is scheduled to go hand in hand with Burundi's accession to the Berne Convention. The draft law comprises two main parts, copyright and neighbouring rights, together with an Annex on the regulation of translation and reproduction licences. An illustrative list of protected works covers all the main categories of works, including works considered an expression of folklore. Both economic and moral rights are protected. Compulsory licences may be granted for purposes of translation and reproduction in Kirundi. The term of protection provided for under the draft law comprises the entire lifetime of the author and 70 years from the end of the year of his death. In the case of works of joint authorship, rights are protected during the lifetime of the last surviving author and for up to 50 years after his death. In the case of a work belonging to a legal person, the term of protection is 50 years from the date on which the work was lawfully made accessible to the public. The law of August 1964 on industrial property regulates the protection of patents, trademarks and industrial designs. The implementing measures are contained in the Ministerial Orders of July 1965, the Ministerial Order of September 1964 and the Ministerial Order of June 1966, respectively. The Law states that the term for patents for invention is 20 years, but provides no definition of what is meant by "invention". A trademark is considered to be constituted by any sign serving to distinguish the goods of an industry or the articles of a business, as well as the names of a person and the corporate name of a business or industry. As far as industrial designs are concerned, the manufacturer must specify, at the time of filing, whether he intends to reserve to himself an exclusive right of use for one, three or five years, or in perpetuity. The draft law amending the 1964 law deals with the protection of patents for invention, industrial designs, marks (including collective marks), trade names, geographical indications and acts of unfair competition. Regarding patents, the draft law clearly defines what is meant by an invention (following the definition contained in the Paris Convention), and provides for a term of protection of 20years. The draft law also contains provisions concerning working of the patent by the public authority or an authorized third party, non-voluntary licences, and criminal proceedings and penalties. Regarding industrial designs, the draft law defines inter alia what subject-matter is eligible for registration, and states that the term of protection is five years, renewable for two consecutive periods of five years each. The term of protection for a mark shall be ten years from the date of filing of the registration and may be renewed for two consecutive periods of ten years each. Trade names shall be protected for a period of ten years, renewable indefinitely. As regards geographical indications, the draft law gives a definition and specifies the level of protection granted. The draft provides that the Industrial Property and Documentation Directorate shall keep separate registers for patents, industrial designs and marks and that all publications required by law shall be effected by means of an official journal. The 1989 Decree-Law establishing a standardization and quality control system contains a provision to protect certain aspects of business confidentiality. Article 12 specifies that anyone who discloses secrets relating to the design, manufacture or processing of a product otherwise than in cases covered by the Law or cases where they are called upon to testify in legal proceedings, shall be liable to a term of imprisonment of six months and fine of FBu 2,000-10,000. However, no implementing regulations have ever been adopted for this law.  Under the Code, traders are persons with legal status to engage in commercial activities as a regular profession exercised in their own name and on their own account. Trade in goods includes the purchase of commodities or merchandise for resale, either in kind or after processing and placement on the market, or for rental; the rental of movable property for sub-rental; any manufacturing, public works or private construction, contracting, or transport enterprise; and any building enterprise.  Ministry of Finance (1993), Note concerning the establishment of customs declarations.  International Standard Industrial Classification (ISIC).  Burundi's previous Schedule of tariff bindings (Schedule LV), established in 1967, contains tariffs bound in the zero to 20 per cent range. The Schedule has still not been transposed into the Harmonized System. [Prire d'indiquer les dispositions envisages par le Burund  Value-added tax is scheduled to be introduced by late 2003.  Close to 880 tariff lines had preferential rates exceeding 15 per cent, and some 3,230tariff lines were not covered by Burundi's preferential scheme.  Kadede, T., T. Yamuremeye, and A. Batungwanayo (2001).  See Chapter IV(3)(i).  Decree-Law of 17 May 1992 establishing the Standardization and Quality Control Bureau.  The Code does not explicitly define what is meant by "medium term".  Government of Burundi (2001).  Government of Burundi (1999), Government policy and action plan for the recovery of the parastatal sector, 1999-2001, Service responsible for public enterprises, Government of Burundi.  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