Kuwait Court of Cassation principle number 1773

Member States of the World Trade Organization. They may defer application of the provisions of that Agreement for five years from the date it enters into force in respect of them, and that period may be extended until the State adjusts its circumstances. - The State of Kuwait’s approval of the World Trade Organization Agreement and its deferral of the application of Article Seven thereof, relating to customs valuation rules and the customs tariff, until 31/12/1999, and extension of this deferral for a period not exceeding 1/1/2001. Its necessary consequence: the provisions of that Agreement had not begun to apply to it, and the reference for rules on valuation of goods imported into it is the provisions of the Customs Law. The challenged judgment’s departure therefrom and its application of the Agreement’s provisions to two consignments imported on 17/10/1995, 25/5/1996. A violation of law and an error in its application requiring its cassation.