Kuwait Court of Cassation principle number 1293

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 entry into force for them. This period may be extended until the State aligns its circumstances with the agreement’s provisions. - The State of Kuwait’s issuance of Law 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 extending beyond 1/1/2001. Its necessary consequence. The provisions of that agreement have not begun to apply to the State of Kuwait, and the rules for valuing goods entering the country for assessment of customs duty are governed by the provisions of the Customs Law. The judgment’s contravening this. An error in applying the law requiring its cassation. - Free zones:-