Kuwait Court of Cassation principle number 1775

Member States of the World Trade Organization. They may defer application of the provisions of that agreement for a period of five years from the date it enters into force for them. This period may be extended until the State brings its circumstances into conformity with the provisions of the agreement. - The State of Kuwait’s enactment of Law 81 of 1995 approving the aforementioned agreement (World - 513 - Administrative Trade Organization) and its annexes, its deferral of application of Article 7 of the agreement concerning customs valuation rules and the customs tariff until 31/12/1999, and the Trade Organization’s approval of this deferral for a period not extending beyond 1/1/2001. This necessarily means that the provisions of that agreement have not begun to apply to the State of Kuwait, and that the reference for the rules for valuing goods entering the country to assess customs duty thereon is the provisions of the Customs Law. A judgment contrary thereto. An error in applying the law requiring it to be quashed. Specification