MALI (Member of WACU) 



Item 



Tobacco: 



Unmanufactured: 



Leaf or stalks. . . . 

 Manufactured: 



Cigars 



Cigarettes 



Smoking 



Chewing and snuff 



Customs 

 Duty 



Percent 



20 



75 

 75 

 75 

 75 



19681 



Fiscal 

 Duty 



percent 



35 



80 

 80 

 80 

 80 



Total duty, 

 U.S. equiv. 



U.S. dollars 

 per lb. 



19572 



Customs 

 Duty 



Percent 



20 



75 

 75 

 75 

 75 



Total duty, 

 U.S. equiv. 



U.S. dollars 

 per pound 







Imports from EC and Franc zone are exempt from payment of Customs Duty. There is a value added tax of 66.6 percent of 

 duty paid value. Also a local tax of 78 percent of duty and tax paid value on urmianufactured tobacco unless it is to be used by a 

 manufacturer in Mali in which case the goods are exempted. 



2 France pays only the fiscal tax and no customs duty, while other countries pay both. 



Add a transaction tax of $0.17 and a fiscal duty of $1.34. 



Add a transaction tax of $0.10, and a fiscal duty of $1.34. 



Add a transaction tax of $0.04 and a fiscal duty of $1.13. 



Conversion rate; 1957: 246.8 CFA francs = US$1. 00, and 1968: 493.7 Malian francs = US$1.00. August 11, 1969 a new 

 currency exchange rate 555.4 Malian francs = US$1.00. 



MAURITANIA (Member of WACU) 



Item 



1968' 



Customs 

 Duty 



Fiscal 

 Duty 



Total duty, 

 U.S. equivalent 



1957^ 



Customs 

 Duty 



Total duty, 

 U.S. equivalent 



Tobacco: 



Unmanufactured: 



Leaf or stalks. . . . 

 Manufactured: 



Cigars 



Cigarettes 



Smoking 



Chewing and snuff 



Percent 

 20 



75 

 75 

 75 

 75 



Francs 

 per kg. 



50 

 (percent) 



730 



730 



615 



615 



U.S. dollars 

 per pound 



Percent 

 20 



75 

 75 

 75 

 75 



U.S. dollars 

 per pound 





Imports from the EC and its Associated Overseas Countries (AOC's) are exempt from customs duty. Imports from United States 

 pay customs duty, fiscal duty and other taxes. Additional import taxes are a standard tax— 20 percent of duty paid value, a turnover 

 tax 10 percent of duty paid value and excise tax (rate not known). 



2 France paid only the fiscal tax and no customs duty while other countries paid both. 



Add a transaction tax of $0.17 and a fiscal duty of $1.34. 



Adda transaction tax of $0.10, and a fiscal duty of $1.34. 



Add a transaction tax of $0.04 and a fiscal duty of $1.13. 



Conversion rate, 1957 and 1968: 246.8 CFA francs = US$1.00. On August 11, 1969 the currency exchange rate changed to 

 277.7 CRA francs = US$1.00. 



62 



