Kuwait Court of Cassation principle number 487

Member States of the World Trade Organization. They may defer application of the provisions of that Agreement for a period of 5 years from its effective date in respect of them. This period may be extended until the State brings its circumstances into conformity with the Agreement’s provisions. - The State of Kuwait’s enactment of Law No. 81 of 1995 approving the aforementioned Agreement (World 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 exceeding the date 1/1/2001. Its necessary implication. The provisions of that Agreement had not begun to apply to the State of Kuwait, and the reference for rules on valuing goods imported into the country for assessment of customs duty thereon is the provisions of Law No. 13 of 1980. A judgment departing from this. An error in applying the law requiring its quashing.