Kuwait Court of Cassation principle number 3406

Member states of the World Trade Organization. They may defer application of the provisions of that agreement for a period of five years from its entry into force in respect of them. This period is extendable until the state brings its situation into conformity with the provisions of the agreement. - The State of Kuwait’s enactment of Law 81 of 1995 approving the aforementioned agreement (World Trade Organization) and its annexes, its deferral of application of Article seven 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 reference for the rules for valuing goods imported into the country to assess customs duty on them is the provisions of the Customs Law. A judgment’s departure from this. An error in applying the law requiring its cassation.