Kuwait Court of Cassation principle number 1287

Member States of the World Trade Organization. They may postpone 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 brings its affairs into conformity. - The State of Kuwait's approval of the World Trade Organization Agreement and its postponement of the application of Article Seven thereof, concerning customs valuation rules and the customs tariff, until 31/12/1999, and the extension of this postponement for a period not exceeding 1/1/2001. Its necessary consequence: the provisions of that agreement have not begun to apply to it, and the reference for the rules for valuing goods imported into it is the provisions of Customs Law 13 of 1980. The challenged judgment's departure from that and its application of the agreement's provisions to two consignments imported on 17/10/1995, 25/5/1996. A violation of the law and an error in its application requiring its cassation.