Kuwait Court of Cassation principle number 13

Member States of the World Trade Organization may defer application of the provisions of that agreement for five years from the date it enters into force for them, and that period may be extended until the State brings its circumstances into conformity. - The State of Kuwait’s approval of the World Trade Organization agreement and its deferral of application of Article Seven thereof, concerning customs valuation rules and customs tariffs, 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 the rules governing valuation of goods imported into it is the provisions of Customs Law 13 of 1980. The challenged judgment’s contravention of this 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.