RESTRICTED  
  
WT/ACC/COM/ 38 
14 October  2022 
(22-7751) Page: 1/ 46 
Working Party on the Accession of the Union of the 
Comoros  Original: English/French  
 
  
ACCESSION OF THE UNION OF THE COMOROS  
QUESTIONS AND REPLIES  
The following submission, dated 14 October  2022, is being circulated at the request of the 
delegation of the Union of the Comoros.  
 
_______________  
  WT/ACC/COM/ 38 
 
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  TABLE OF CONTENTS  
I. INTRODUCTION  ................................ ................................ ................................ ...... 3 
II. ECONOMIC POLICIES  ................................ ................................ .............................  3 
- Monetary and Fiscal Policy  ................................ ................................ ........................  3 
- Foreign Exchange and Payments  ................................ ................................ ...............  4 
- State Ownership and Privatization  ................................ ................................ .............  5 
- Pricing Policies  ................................ ................................ ................................ ........  6 
III.   FRAMEWORK FOR MAKING AND ENFORCING POLICIES  ................................ .........  7 
- Powers of Executive, Legislative, and Judicial Branches of Government  ...........................  7 
- Authority of Sub -Central Governments  ................................ ................................ ....... 8 
IV. POLICIES AFFECTING TRADE IN GOODS  ................................ ................................  9 
- Trading Rights  ................................ ................................ ................................ ........  9 
- Trade Faci litation  ................................ ................................ ................................ ... 12 
A. IMPORT REGULATIONS  ................................ ................................ ........................  13 
- Ordinary Customs Duties  ................................ ................................ ........................  13 
- Other Duties and Charges  ................................ ................................ .......................  13 
- Tariff rate quotas, tariff exemptions  ................................ ................................ .........  14 
- Fees and Charges for Services Rendered ................................ ................................ ... 14 
- Application of internal taxes to imports  ................................ ................................ ..... 15 
- Quantitative import restrictions, including prohib itions, quotas, and licensing systems  ..... 15 
- Customs Valuation  ................................ ................................ ................................  16 
- Rules of Origin  ................................ ................................ ................................ ...... 17 
- Other Cu stoms Formalities  ................................ ................................ ......................  17 
- Preshipment inspection  ................................ ................................ ..........................  18 
- Anti-dumping, countervailing duties, safeguard regimes  ................................ ..............  18 
B. EXPORT REGULATIONS  ................................ ................................ ........................  21 
- Customs tariffs, fees and charges for services rendered, application of internal taxes to 
exports  ................................ ................................ ................................ ................  21 
- Export restrictions  ................................ ................................ ................................ . 21 
C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS  ..............................  22 
- Industrial policy, including subsidies  ................................ ................................ ........  22 
- Technical barriers to trade, standards and certification ................................ ................  23 
- Sanitary and phytosanitary measures  ................................ ................................ ....... 25 
- Trade -related investment measures  ................................ ................................ .........  27 
- Agricultural Policies  ................................ ................................ ...............................  27 
(c) Internal Policies  ................................ ................................ ................................ .... 27 
V. TRADE -RELATED INTELLECTUAL PROPERTY REGIME  ................................ ............  29 
- ENFORCEMENT  ................................ ................................ ................................ ..... 42 
VI. POLICIES AFFECTING TRADE IN SERVICES  ................................ ..........................  43 
 WT/ACC/COM/ 38  
 
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  I. INTRODUCTION  
Question 1 
Paragraph 11: It is important that this paragraph provides clarity on the territory that is 
included in the customs territory of Comoros, while avoiding sensitive issues. We request 
that this paragraph state: "This Report applies to the customs territory of the Union of the 
Comoros, which covers the islands of Anjouan (Ndzouani), Mohéli (Mwali), and Grande 
Comore (NGazidja)".  
Reply : 
We are redrafting this paragraph as follows: "This Report applies to the customs terr itory of the 
Union of the Comoros."  
II. ECONOMIC POLICIES  
- Monetary and Fiscal Policy  
Question 2 
Paragraph 14: We have two comments about paragraph 14.  
The last sentence of Paragraph 14 states that a foreign -owned branch, including a bank 
branch, has to be "attached" or "affiliated" to a company incorporated under the law of 
an OHADA State Party within two years of establishment, or the branch could be 
deregistered.  We have previously noted that this is a market access barr ier and appears 
inconsistent with MFN treatment. We also note that this language is not consistent with 
Comoros'  commitments for branching in banking and insurance. We reiterate that this 
barrier will need to be removed prior to the date of accession.  
Reply:  
This is a provision applicable to all OHADA Member States that are also WTO Members.  
 
Question 3 
Please edit the second -to-last and third -to-last sentences of Paragraph 14, to specify that 
terms of operation for banks are "prudential r equirements" and not just any term 
designated by the regulator.  The language would read as follows:  
"Approval could be  subject to specific terms  prudential requirements determined by the 
Central Bank. These terms  requirements could be subsequently amended at the request 
of the Bank or the financial establishment seeking approval."  
Reply :  
The Union of the Comoros has duly noted this wording . 
Quest ion 4 
Paragraph 22: We would like to reiterate the importance of tax reform to Comoros' 
accession process, including its efforts to introduce a VAT. Comoros has stated several 
times that it intends to replace all currently applicable inter nal taxes with a new VAT. This 
is important because some of these taxes appear to be charged at the border, and it is not 
clear the extent to which they are charged at the point of sale. If these taxes are charged 
at the point of sale, it is not clear that  imported products are charged at the border and 
NOT charged at the point of sale. Therefore, we ask Comoros to update the Working Party 
on its progress on tax reform, and the steps remaining.  WT/ACC/COM/ 38 
 
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  Reply : 
Administrative improvements have been made through joint support provided by the 
African  Development Bank (A fDB) and the International Monetary Fund (IMF). These include:  
- The e ntry into operation of technical services and installation of tax management 
software  
- Training officials from the General Tax and Property Administration  (AGID ) on various 
subjects including taxation,  control and tax dispute management  methods  
- Running national awareness -raising campaigns on taxation  
- The implementation of a tax information and management system (SIGIT) . 
The Interim Development Plan (PDI  2020–2024), which is derived from the Emerging Comoros Plan 
(PCE),  provides for the introduction of VAT in our country by 2024. The Financial Governance Support 
Project (PAGF) has  committed to financing the study on introduc ing VAT. 
Question 5 
Could Comoros give a state of play on the support to manage consumption tax collection? 
For example, is there an increase in registered companies? How is staff training 
conducted?  
Reply : 
Administrative improvements have been made through joint support provided by the A fDB and 
the IMF. These include:  
- The e ntry into operation of technical services and installation of tax management 
software  
- Training AGID officials on various subjects including taxation, control and tax dispute 
management  methods  
- Running national awareness -raising campaigns on taxation  
- The implementation of a tax information and management system (SIGIT) . 
The Interim Development Plan (PDI  2020–2024),  which is derived from the PCE, provides for the 
introduction of VAT in our country by 2024. The Financial Governance Support Project (PAGF) has 
committed to financing the study on introduc ing VAT. 
- Foreign Exchange and Payments  
Question 6 
Follow -up to Question 7 (WT/ACC/COM/31), paragraph 28: Have the authorities 
considered other tools of foreign exchange management that do not impose requirements 
on how exporters manage their export earnings?  
Reply : 
No, no other foreign exchange management tools are currently being considered by the authorities.  
Question 7 
Draft commitment paragraphs: Given the unique set of circumstances applicable to 
Comoros, we believe we can address our continued concerns through two commitment 
paragraphs for this sub -section. We ask that the Secretariat delete Paragraphs 28 -30 of 
Rev.3 of the draft WP  Report . In their place, we are introducing two draft commitment 
paragraphs. We would like to call the Working Party's attention to our JOB document. As 
of Rev. 4, this commitment paragraph would appear as Paragraphs  28 and  29. WT/ACC/COM/ 38  
 
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  28. The representative of Comoros confirmed there were no requirements or restrictions 
on the acquisition of foreign exchange for the payment of foreign merchandise, services, 
or investments. The representative of Comoros also confirmed that Comoros would not 
maintain any restrictions or requirements that would affect payments for imports, 
including by affecting importers' ability to seek foreign exchange to pay for imports or 
repatriation of profits, such as, but not limited to, prior import deposits, a prior 
authorization requirement for acquiring foreign exchange to pay for imported 
merchandise, and taxes on the acquisition of foreign exchange. The Worki ng Party took 
note of these commitments.  
29. The representative of Comoros also stated that Comoros would implement its 
obligations with respect to foreign exchange matters in accordance with the provisions of 
the WTO Agreement and related declarations and  decisions of the WTO that concerned 
the IMF. The representative of Comoros further recalled Comoros' acceptance in 
June  1996 of Article VIII of the IMF's Articles of Agreement, which provides for freedom 
of current and capital transfers. Specifically, Art icle VIII provides that "no member shall, 
without the approval of the Fund, impose restrictions on the making of payments and 
transfers for current international transactions". The Working Party took note of these 
commitments.  
Reply : 
The Union of the Comor os accepts  the wording of these two commitments.  
- State Ownership and Privatization  
Question 8 
Paragraph 43: The share of GDP of State -owned enterprises (SOEs) was reported in 2016 
to be less than 3 per cent. Please update this paragraph with the current share of GDP of 
SOEs. We would like all figures in the draft WPR to be kept up to date, as much as possible.  
Reply : 
The share of GDP of state-owned enterprises is still less than 3 %. 
Question 9 
Draft Commitment Paragraphs: We request that the commitment paragraph be added to 
the end of this sub -section. As of Rev.3, this commitment paragraph would appear after 
Paragraph 47.  
48. The Representative of Comoros confirmed that Comoros would apply all laws and 
regulati ons governing the trading activities of State -owned and -controlled enterprises in 
an impartial manner. Further, it would apply all laws and regulations concerning such 
enterprises as well as enterprises with special or exclusive privileges, in full confor mity 
with the provisions of the WTO  Agreement, including Article  XVII of the GATT 1994, the 
Understanding on Article  XVII of the GATT 1994, and Article  VIII of the GATS. The 
representative further confirmed that these enterprises would act in conformity wi th 
these and all other provisions of the WTO Agreement. Such enterprises would act in 
accordance with commercial considerations including making purchases of goods and 
services that were not intended for governmental use, as well as sales in international 
trade, in accordance with commercial considerations (including with respect to price, 
quality, availability, marketability, and transportation). The representative further 
confirmed that such enterprises would not discriminate against the goods or services  of 
another WTO Member and would afford enterprises of other WTO Members adequate 
opportunity to compete for purchases or sales. The representative also confirmed that, 
upon accession, Comoros would notify enterprises falling within the scope of the 
Unders tanding on Article  XVII of the GATT 1994. The Working Party took note of these 
commitments.  WT/ACC/COM/ 38 
 
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  Reply : 
The Union of the Comoros accepts  this wording.  
 
- Pricing Policies  
Question 10 
Paragraph 48: "(..) Pursuant to Article  6 of this Law, the Government could also regulate 
the prices of goods and services when price competition was limited due to the existence 
of monopoly markets or any other structural circumstances leading to lasting supply 
difficulties. In addition, the Government reserved t he right to temporarily regulate the 
prices of staple products in exceptional circumstances (Article 7 of the Competition Law), 
such as in a crisis period, a situation of serious public concern, and during the month of 
Ramadan. A maximum period of temporar y regulation had not been set.  
If the maximum period of the temporary regulations on prices had not been set, please 
indicate or give examples of some major factors or indicators that may be needed in the 
decision -making process . 
Reply : 
Major factors or indicators  are taken into account as required by the economic situation in accordance 
with Article 2 of Decree No. 22-015/PR of 4 February 2022.  
 
The duration of the exceptional measures has now been set . They shall remain in effect no longer 
than six months, although  this period  may be extended depending on the economic situation 
(Article  2 of Decree No. 22 -015/PR of 4  February  2022).  
 
The exceptional measures shall be taken by the Government in accordance with Articles 6 and 7 of 
the Law once the opinion of the  National Competition Commission  has been received . 
 
In accordance with Article 7 of the Competition Law, all m odalities  will be decided by the National 
Competition Commission . The Commission has already been established and its c hair has been 
appointed by a decree issued by the President of the Union of the Comoros.  
 
Question 11 
Paragraph 49: "(..) Local and imported products were both monitored, but controls tended 
to be carried out mainly on imported products as importers tended to apply excessively 
high margins, which pushed up final consumer prices in exceptional periods (in practice, 
the month of Ramadan). There was no specific margin that would justify price controls. 
(..)" 
Please explain briefly h ow and under which condition/criteria the price control measure 
is used?  
Reply : 
As the National Competition Commission was recent ly establish ed, the criteria and conditions for 
price regulation are the responsibility of that Commission.  
Pursuant to the Com petition Law, Article 1 of Decree No. 22 -015/PR of 4 February 2022 empowers 
the Government , by order of the minister responsible for the economy , to take measures to regulate 
prices. The aim is to tackle excessive price increases for staple goods.  WT/ACC/COM/ 38  
 
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  Question  12 
Paragraph 50: In this paragraph, Comoros identifies the information that importers are 
required to submit to the National Competition Commission. Are domestic producers 
required to submit this same information?  
Reply : 
Yes, domestic producers are required to submit this information.  
Question 13 
We ask Comoros to identify the legal provision or regulation that includes these 
requirements for both imported and domestically produced goods.  
Reply : 
The legal provis ion is Article 15 of the Competition Law.  
Question 14 
Paragraphs 52 to 55: We continue to seek clarification on the following points:  
• We reiterate our previous request that Comoros eliminate, prior to accession, 
ONICOR's exclusive right to import rice, given that Comoros' objectives with 
respect to supply, quality, and stable prices do not require permitting only one 
enterprise to import a product. In this regard, as we stated at the Working 
Party meeting in September 2021, we are prepared t o work with Comoros. If 
Comoros will revise and adopt its law prior to the date of accession, to eliminate 
the exclusive right, we are ready to work with Comoros to establish an 
appropriate implementation date.  
• We also reiterate our previous request that C omoros eliminate the practice of 
ONICOR making proposals to the government on the administered prices, and 
to consider other forms of price regulation that would allow for greater 
competition in rice.  
Reply : 
A review of ONICOR's exclusive right is under consideration. An impact assessment on the 
liberalization of ONICOR has been finalized with the support of the World Bank and makes relevant 
recommendations. The impact assessment report will be shared with the Working Party . 
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES  
- Powers of Executive, Legislative, and Judicial Branches of Government  
Question 15 
Paragraph 64: Please end the paragraph at ". . . arbiters as agreed by the parties." The 
remaining seven sentences  of the paragraph, beginning with "The independence of the 
judiciary . .  .", should be separated into a new paragraph. Please put this sentence at the 
start of that new paragraph: "The representative of Comoros stated that under Comoros' 
constitutional str ucture and within its legal system, the judiciary was an independent 
branch of government that engaged in objective and impartial review."  
Reply : 
We suggest the sentence be worded  as follows: "The representative of Comoros stated that under 
Comoros' constitutional structure and within its legal and judicial system, the judiciary is a state 
institution, the decision -making processes of which are objective and impartial."  WT/ACC/COM/ 38 
 
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  Question 16 
Paragraph 64: With respect to appeals, are interested parties given written notice that an 
appeal was filed and the reasons for the appeal, so that all interested parties have access 
to review?  
Reply : 
Interested parties are indeed given written notice that an appeal has been filed and the reason s for 
the appeal.  
- Authority of Sub -Central Governments  
Question 17 
Paragraph 75: This paragraph refers to the "trade tax" (patente), or PI, which is described 
in greater detai l in Paragraph 100. For clarity and consistency, Paragraph 75 should state 
that the "trade tax" is an import charge levied at the border, and it is scheduled to be 
eliminated in March 2025.  
Reply : 
As indicated in the sectoral action plan, according to the dismantling timetable, the trade tax is 
scheduled to be eliminate d in March 2025.  
Question 18 
Draft Commitment Paragraphs: Following the incorporation of our requested language 
and Comoros' response to our question in this sub -section, we r equest that the following 
commitment paragraph be added to the end of this section, which as of Rev. 3 would be 
after paragraph 76.  
77. The representative of Comoros confirmed that sub -central entities had no 
autonomous authority over issues of subsidies, taxation, trade policy or any other 
measures covered by WTO provisions. He confirmed that the provisions of the 
WTO  Agreement, including Comoros' Protocol of Accession, would be applied uniformly 
throughout its customs territory and other territ ories under its control, including in 
regions engaging in border trade or frontier traffic, special economic zones, and other 
areas where special regimes for tariffs, taxes and regulations were established. He added 
that when apprised of a situation where WTO provisions were not being applied or were 
applied in a non -uniform manner, central authorities would act to enforce WTO provisions 
without requiring affected parties to petition through the courts. The Working Party took 
note of these commitments.  
Reply: 
The Union of the Comoros proposes the following:  
The representative of Comoros confirmed that sub -central entities had no autonomous authority 
over issues of subsidies, taxation, trade policy or any other measures covered by WTO provisions. 
He confirmed  that the provisions of the WTO Agreement, including Comoros' Protocol of Accession, 
would be applied uniformly throughout its customs territory. He added that when apprised of a 
situation where WTO provisions were not being applied or were applied in a no n-uniform manner, 
central authorities would act to enforce WTO provisions without requiring affected parties to petition 
through the courts. The Working Party took note of these commitments.  WT/ACC/COM/ 38  
 
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  IV. POLICIES AFFECTING TRADE IN GOODS   
- Trading Rights  
Question 19 
Paragraph 78: We request the following clarifications regarding this paragraph.  
Regarding the two -year, non -renewable waiver of the obligation to affiliate to a company 
incorporated under the law of an OHADA State Party, when does that period begin? Does 
it begin after the two -year period, described earlier in the paragraph, has expired? Or 
does it run concurrently? To ask it differently, would the branch have up to four years to 
be affiliated to a company incorporated under the law of a n OHADA State Party?  
Reply : 
The two -year period begins from the registration of the branch in the company register.  
According to Article 120 of OHADA on branches, "Where the branch is owned by a foreigner, it shall 
be attached to a company in existence or to be created, governed by the laws of one of the State 
Parties not later than two years after the branch is set up, unless this obligation is waived by order 
of the minister in charge of trade in the State Party in which the branch is located.  
Subject to the provisions applicable to companies operating under a specific regime, the exemption 
will be granted for a non -renewable period of two years.  
In the event of non -compliance with the provisions referred to in the first paragraph of this Article, 
the regi strar or the competent body of the State Party will proceed with the removal of the branch 
from the Trade and Personal Property Rights Register , following a decision issued by the competent 
court, acting on demand, upon its request or that of any intereste d party.  
The decision to remove the branch will be published by the registrar or the competent body of the 
State Party in a newspaper authorized to publish legal notices by the State Party".  
Question 20 
Please explain what exactly happens a t the end of the two -year period (which we 
understand can be waived for another non -renewable two -year period). Is the branch 
removed from the RCCM, or does it become a public limited company under national law? 
The paragraph seems to indicate both, but it  is not clear how this is possible.  
Reply : 
After the non -renewable period of two years, there are three options:  
- The branch may be transformed into a commercial company following a decision taken by 
the partners (Article 181).  
 
- The trade minister of the State Party may take a specific decision on the extension 
(Article  120.1).  
The registrar or the competent body of the State Party will proceed with the removal of the branch 
from the Trade and Personal Property Rights Register, following a decision issued by the competent 
court, acting on demand, upon its request or that of any interested party (Article 120.3).  WT/ACC/COM/ 38 
 
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  Question 21 
Please explain how a branch becomes a public limited company under national law. What 
actually happens, step -by-step?  
Reply: 
The branch may be transformed into a commercial company following a decision taken by the 
partners (Article 181).  
According to Article 265, where a transformation decision is taken:  
- It shall be published in a newspaper empowered to publish legal notices in the State Party 
of the registered office and, as the case may be, in the State Parties where a public call for 
capital is made.  
 
- Two copies of the minutes of the meeting which decided on the transformation and of the  
decision to appoint the memb ers of the new organs of the company shall be deposited at 
the registry of the court in charge of commercial matters at the registered office of the State 
Party.  
 
- The amendments shall be entered in the Trade and Personal Property Rights Register.  
The Union  of the Comoros, a member of OHADA, applies the provisions of all the above articles.  
Question 22 
Paragraph 79: Regardless of where the legal power rests to amend a part of the OHADA 
Uniform Act, how is the affiliation requirement consisten t with MFN treatment? In 
addition, as stated earlier, this situation does not appear consistent with Comoros' 
commitments in services, including its MFN exemptions for services.  
Reply : 
Yes, the affiliation requirement is consistent with MFN treatment under the revised Uniform Act on 
Commercial Companies and Economic Interest Groups, in particular Articles 120 et seq . 
Question 23 
Paragraph 79 additional comment: As we have  said previously, the requirement that a 
foreign -owned branch be "attache d" to a company incorporated in an OHADA State Party 
will need to be removed prior to the date of accession. It is not relevant that the legal 
authority for the barrier is the OHADA U niform Act; Comoros' trade regime  – which 
includes the laws and measures that have legal effect in Comoros  – must be consistent 
with WTO rules prior to the date of accession.  
Reply : 
The Union of the Comoros reiterates that all legal provisions, including C omoros' trade regime, 
comply with  WTO rules.  
Question 24 
Paragraph 80: Our previously  expressed concerns with the physical presence requirement 
remain. Please fully explain in this paragraph how importers establish a physical presence 
in Comoros. Please be as detailed as possible.  
Reply : 
For an importer to be authorized to operate in the Union of the Comoros, they must meet the 
following requirements:  WT/ACC/COM/ 38  
 
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  - Hold a residence permit  
- Be registered with the company register  
- Be on the list of importers. This is a new provision in the Law on Foreign Trade.  
Question 25 
Paragraphs 81 and 90: Comoros states in Paragraph 81 that every natural or legal person 
having the status of commercial trader and active on a particular is land had to hold a 
professional card. However, Comoros notes in Paragraph 90 that the professional card 
had been abolished. If the professional card has been abolished, please include that 
development in Paragraph 81, to reduce confusion. We also ask that Comoros identify the 
legal authority by which the professional card was abolished, for clarity.  
Reply : 
The professional card was abolished pursuant to a ministerial act, at the request of economic 
operators, in order to reduce time -consuming and costly adm inistrative requirements. We have 
noted your concern and the legal instrument will be forwarded to you.  
Question 26 
Table 2 (page 25 of WT/ACC/SPEC/COM/5/Rev.3): Comoros states that for the 
"Importer -Exporter" activity, "the special importe r/exporter trade tax cannot be 
cumulated with the trade tax for other activities". Please explain what "cannot be 
cumulated" means, for clarity.  
Reply : 
The term "the special importer -exporter trade tax cannot be cumulated with the trade tax for other 
activities" means that, under Comorian tax legislation, where an operator has several businesses, 
only one  trade tax  per year is levied . In establishing the latter,  only the highest fixed duty is taken 
into account ( Article 167 of the General Tax Code).  
Question 27 
Could Comoros explain if it is planning to improve Comoros' enforcement mechanism 
concerning decisions taken by the Organization for the Harmonization of Business Law in 
Africa (OHADA).  
Reply : 
The Union of the Comoros has already been implementing the decisions taken by OHADA since the 
establishment of the commercial court . To respond to OHADA's recommendations on implementing 
its decisions on setting up business es, on implementing texts  and on registration, the Union of the 
Comoro s has been  improving its mechanism to implement decisions taken by OHADA by:  
- Establishing  a decision -enforcement body in accordance with the order on the referral and 
attribution of powers to enforce and append  the order for enforcement of all decisions taken 
by OHADA.  
- Introduc ing common nomenclatures. The Union of the Comoros uses the same coding 
language used by the harmonized system of common nomenclature.  
- Harmoniz ing legal texts  with those of OHADA. Pursuant to Article  971 of the Co de of Civil 
Procedure, enforcement procedures are governed by the provisions of the simplified 
recovery and enforcement procedures.  
- Harmoniz ing the national registration file with that of OHADA on business creation in 
accordance with the decisions taken by OHADA: The Union of the Comoros is one of the 
OHADA member countries that has a national file fed by three local files from the three 
islands. These local digital files will be sent to the national file in order to ensure a connection 
with the regional file (OHADA). The existence of the  Company and Personal Property Credit 
Register (RCCM) thus facilitates the registration of any company. The Union of the Comoros 
is also planning to improve this framework by creating an electronic single window.  WT/ACC/COM/ 38 
 
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  - Creating a commercial court in accordance with OHADA recommendations. The Union of the 
Comoros is therefore planning to strengthen institutional and technical capacities to improve 
the decisions taken by OHADA.  
- The establishment of a national file has enabled t he Central Bank of Comoros to have a 
harmonized and up -to-date common nomenclature, thereby avoiding the problem of a 
credit  bureau . 
- Trade Facilitation  
Question 28 
Paragraph 93: Comoros states that it has already implemented several WTO Trade 
Facilitation Agreement (TFA) commitments, including "(ii) establishment and 
maintenance of a national committee or similar mechanism on trade facilitation 
(Article  23)" as well as TFA Articles 7.4, 7.5, and 10.2. However, in the Report of the 
Round T able on Technical Assistance, these four provisions are also included under either 
'actions required' or technical assistance 'needs'. Please clarify whether these TFA 
provisions are fully implemented, or whether they require additional action/technical 
assistance to be considered fully implemented.  
Reply : 
Pursuant to P aragraph 93, all four TFA provisions have been partially implemented. However, 
Comoros is still requesting the technical assistance needed to fully implement them. In addition to 
the provisio ns of Articles 181 and 182 of the Customs Code, a draft order on the status of authorized 
economic operators has already been prepared with technical support from the IMF through the 
Regional Technical Assistance Center for Southern Africa (AFRITAC South – AFS).  
Question 29 
Question on Action Plan (WT/ACC/COM/23/Rev.4) under "3. Customs Formalities 
(c) trade facilitation": Comoros does not provide any detail under the 'actions to be taken' 
column of the trade facilitation table on what Comoros is doing to accomplish the 
implementation of the listed TFA provisions. It also seems that Comoros is requesting 
financial and technical assistance for these provisions in the Report of the Round Table 
on Technical Assistance document.  
• Please provi de greater detail in the Action Plan on steps that need to be taken 
in order to accomplish implementation of these provisions.  
• Please also update the timetable as appropriate.  
• Does Comoros need assistance in further developing the content of the 
Action  Plan?  
Reply : 
The updated Action Plan provides detailed information on how implementation of these provisions 
will be accomplished. Yes, Comoros needs assistance in further developing the content of the Action 
Plan. 
Question 30 
Questi on on the Report of the Round Table on Technical Assistance: In Part III. B of this 
document, Comoros states that it would need financial and technical assistance for a 
number of TFA provisions. In the list provided by Comoros, Comoros listed each area of 
support as Category B or VS. Section II, Article 14.1(b), of the TFA states that "Category 
B contains provisions that a developing country Member or a least -developed country 
Member designates for implementation on a date after a transitional period of tim e 
following the entry into force of this agreement, as provided in Article 16." Provisions 
listed in Category B are therefore provisions that Comoros does not need financial WT/ACC/COM/ 38  
 
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  assistance or technical assistance to implement; provisions listed as Category B o nly allow 
for more time to implement without assistance.  
• Can Comoros confirm that Comoros only needs extra time to implement the 
provisions listed in Category B, without assistance? If this is not correct, please 
update the list of provisions in Category B and Category C as appropriate.  
Reply : 
We have already updated the Action Plan and extra time is needed to implement the provisions listed 
in Category B, without assistance.  
Question 31 
• Finally, it is unclear what 'VS' is intend ed to mean. We ask Comoros to explain 
what this means.  
Reply : 
This was an error, we have updated the Action Plan.  
A. IMPORT REGULATIONS  
- Ordinary Customs Duties  
Question 32 
Paragraph 97: We take note that Comoros intends to adopt the COMESA CET in 2024, and 
at present, 276 national tariff lines are aligned with the COMESA CET. Please keep this 
information up to date in the next version of the draft Working Party Report.  
Reply : 
We will update the information in the next version of the d raft Working Party Report in close 
collaboration with the WTO Secretariat.  
- Other Duties and Charges  
Question 33 
Paragraph 103: We note that Comoros has agreed to eliminate the AI, PI, RCI, RCCI, and 
RAU by specific dates in 2023, 2024, and 2025, and we ask that those specific dates be 
included in this paragraph. In the same vein, could Comoros please provide an updated 
Order to No. 21 -60/MFBCB/CAB of 29 November 2021 with the specific dates?  
Reply : 
Order No. 22 -013/MFBSB/CAB of 2 March 2022 amending certain provisions of Order 
No. 21_60/MFSB/CAB of 29 November 2021.  
Description  Action required   
Elimination of 
ODCs (RCI, RCCI, 
AI and PI) at the 
customs cordon in 
the Union of the 
Comoros  1. Provision to be made for the 
elimination of the RCCI in the 2022 
Finance Law  
2. Provision to be made for the 
elimination of the AI and RCI in the 
2023 Finance Law  
3. Provision to be made for the 
elimination of the PI in the 2024 
Finance Law   WT/ACC/COM/ 38 
 
- 14 - 
 
  Description  Action required   
Modality for the 
collection of the 
Single 
Administrative 
Charge (RA U) at 
the customs cordon  Provision to be made for the modality for 
the collection of the RAU in the 2024 
Finance Law  First quarter of 2025  
 
- Tariff rate quotas, tariff exemptions  
Question 34 
Paragraph 109: This paragraph details goods eligible for exemption from customs duties 
and the diplomatic and consular corps which are able to receive those benefits. It also 
notes other exemptions can be made.  
• Please explain the process for applying for an exemption.  
Reply : 
The exemption and duty -free application procedure is carried out in five stages:  
1. Allocation base established via ASYCUDA by an aut horized customs agent;  
2. Application for exemption  filed; 
3. Application for exemption  processed by customs ; 
4. Exemption application  completed ; and  
5. Preferential destination  verified . 
Question 35 
• Are there other entities in addition to non -governmental organizations and 
cultural and religious organizations that may be eligible under this process for 
exemptions?  
Reply : 
• Genera l investment and public investment sectors, such as major State projects (roads, 
stadiums, schools, hospitals, etc.);  
• The following sectors: agriculture, livestock, fisheries and energy; and  
• Private investments eligible under the Investment Code.  
- Fees a nd Charges for Services Rendered  
Question 36 
Paragraph 110: Comoros is suggesting that it will introduce a new fee that will apply to 
imports once the feasibility study is complete.  
• Please provide an update on the time  frame for completing the feasibility study.  
• Will the fee be introduced before the date of accession?  
• Please provide additional information on how this fee will be calculated, 
especially given it is described as being based on services rendered and on the 
volume of goods.  
Reply : 
In this respect , the provisions of the 2024 Finance Law will set out the practical modalities  for the 
collection of the single administrative charge ( RAU) on a specific basis.  
 WT/ACC/COM/ 38  
 
- 15 - 
 
  Regarding the feasibility study, technical work is at a very advanced stage, with comparative studies 
between the current ad valorem  collection method and the specific core project for collecting the 
RAU on the basis of the service rendered.  
 
Question 37 
Paragraph 111: Note that paragraph 111 repeats language in paragraph 110.  
Reply : 
The Union of the Comoros has duly noted this remark.  
Question 38 
Paragraph 112 /Follow -up to Question 39  (WT/ACC/COM/31 ): Comoros indicates that it 
intends to publish information on fees and charges on the internet prior to accession, and 
notes that the Directorate -General Customs publishes almost all regulations, including 
those on fees and charges. However, a quick review of the si te reveals that regulations, 
particularly those that would include fees and charges, are not easily accessible. How will 
Comoros improve the user friendliness of its website?  
Reply : 
Comoros will improve its website to make information easily accessible by upgrading site 
management.  
- Application of internal taxes to imports  
Question 39 
Comment: We continue to have concerns with the internal taxes in this section, given the 
taxes on imported products are levied at the border, and the taxes are also levied at the 
point of sale. This raises the prospect of double taxation for imported products, unless 
only domestic products are taxed at the point of sale. It is not clear how this would be the 
case. If taxes are effectively not charged at the point  of sale, the taxes charged at the 
border would seem to be "Other Duties or Charges", which Comoros is binding at zero. 
We are encouraged that Comoros is working to replace these internal taxes with a new 
value -added tax, as this may be an avenue to elimin ate the issues that are causing 
concern. We wish to underscore the importance to the accession process  – and to 
Comoros' wider objectives  – of moving forward and completing this tax reform.  
Reply : 
The c onsumption tax is a tax levied internally and at the border. It is levied on goods and services 
produced internally. It is levied at the border as an indirect tax. The tax is not levied at the point of 
sale of goods cleared through customs. This would constitute unlawful cumulation. A confusion in 
the wording has given rise to your concern. Consumption tax precedes the move towards a VAT 
regime. In this respect, a study on the introduction of VAT is under way, as mentioned in 
Paragraph  22. 
- Quantitative import restrictions, including prohibitions, quotas, and licensing 
systems  
Question 40 
Comment: We ask that the sentences in Paragraph 124 with respect to the consumption 
tax on luxury rice  – specifically, the final four sentences of Paragraph 124  – be moved to  
the section on "Application of internal taxes to imports." Finally, we ask Comoros to 
continue to work with the Secretariat to review its list of import licen ces in the annex to 
the draft WPR, to make sure it remains up to date.  WT/ACC/COM/ 38 
 
- 16 - 
 
  Reply : 
The final four sent ences of Paragraph 124 will be updated in the section on "Application of internal 
taxes to imports".  
- Customs Valuation  
Question 41 
Paragraph 128 /Follow -up to Question 49 (WT/ACC/COM/31 ): An important part of WTO 
membership is to eliminate the use of the Brussels Definition of Value, including the use 
of reference prices and minimum values for any product. We request that Comoros fully 
eliminate the use of the Brussels Definition of Value in its trade regime prior to the date 
of ac cession.  
Reply : 
We confirm that Comoros will fully eliminate the use of the Brussels Definition of Value (BDV) in its 
trade regime prior to the date of accession.  
 
Moreover, Article 35 of the Comorian Customs Code includes the transaction value in accordan ce 
with the provisions of GATT Article VII on valuation  for customs purposes . 
Question 42 
Paragraph 128 /Follow -up to Question 49 (WT/ACC/COM/31 ): Prior to the date of 
accession Comoros will need to incorporate all Articles of the CVA and al l Interpretive 
Notes into its national legislation. This means that the amendment to incorporate these 
provisions into the Customs Code will need to be promulgated into law prior to accession. 
We recognize that Comoros may need additional time to fully imp lement the CVA into its 
customs procedures, and we are prepared to further discuss this with Comoros.  
Reply : 
The Union of the Comoros has collected relevant comments  from its partners regarding the function 
of customs valuation under the WTO Valuation Agre ement and in line with internationally recognized 
good practices.  
 
A draft law supplementing and amending certain provisions of the Customs Code on the customs 
valuation of goods has already been prepared  (available through document WT/ACC/COM/36) . 
 
Question 43 
Paragraph 130: Please provide an update on the development of the implementing 
regulations that will incorporate Decision 4.1 on the Valuation of Carrier Media Bearing 
Software for Data Processing Equipment into the implementing regulations to the 
2015  Customs Code.  
Reply : 
Comoros took note of the application of WTO Decision 4.1 (Valuation of Carrier Media Bearing 
Software for Data Processing Equipment ) for USB flash drives , taken on the margins of the 35th 
session of the Technical Committee on Customs Valuation. For information, the new Harmonized 
System Nomenclature for 2022 (HS 2022) has fully taken into account the tariff treatment for this 
category of goods. In January 2022, Comoros migrated to HS 2022  of the WCO . 
Decision N o. 22–08/MFBSB/DGD on the migration of the 2017 version of the HS  to the new version, 
HS 2022, has taken into account Decision 4.1 of the WTO Committee on Customs Valuation . WT/ACC/COM/ 38  
 
- 17 - 
 
  Question 44 
Question on Action Plan (WT/ACC/COM/23/Rev.4) under "3. Customs Formalities 
(a) Measures related to the Customs Valuation Agreement ." Thank you for updating the 
table after the previous WP meeting. It looks like the integration of Articles 1 through 9 
will now occur in 2023; however, Comoros also indicates that work related to adapting 
and implementing the WTO valuation system will take place during the second quarter of 
2022. We note that the legal revisions should take place before implementing the 
Agreement.  
• We ask Comoros to please review the table and ensure  it reflects the specific 
steps needed, with the appropriate timeline, to fully implement the CVA and its 
interpretive notes.  
 
Reply : 
The draft law supplementing and amending certain provisions of the Customs Code relating to the 
customs valuation of goods has already been prepared and will be submitted during upcoming  
parliamentary sessions  (available through document WT/ACC/COM/36) .  
 
- Rules of Origin  
Question 45 
Paragraph 134: Comoros states that its "customs legislation did not provide for any non -
preferential rules of origin that would apply to countries that did not benefit from 
preferential treatment." Paragraph 137 notes that upon accession, "preferential and non -
preferential rules of origin would comply fully with the WTO  Agreement on Rules of 
Origin." These statements appear to indicate that non -preferential rules of origin 
currently do not exist, but will be draft ed by the time of accession. Does Comoros have 
any plans to draft the non -preferential rules of origin in a particular way?  
Reply : 
The non -preferential rules of origin reserved for the treatment of goods originating in third countries 
are well -reflected in Articles 28 to 30 of the Customs Code of the Union of the Comoros.  
- Other Customs Formalities  
Question 46 
Paragraph  138: The second -to-last sentence of this paragraph is phrased in a confusing 
way. We ask that it be rewritten as follows: "He clarified there is no requirement for 
imported goods to be transferred to a warehouse before being cleared for circulation."  
Reply: 
The Union of the Comoros has taken  note of this wording, which will be rewritten in line with your 
proposal.  
Question 47 
Draft Commitment Paragraphs: We request that the second paragraph of this sub -section 
(currently Paragraph 139) be transformed into a commitment paragraph, and read as 
follows:  
139. The representative of Comoros confirmed that Comoros did not maintain and did not 
plan to impose any requ irements for notarization, authentication, legalization, or 
consularization of commercial invoices, bills of lading, certificates of origin, manifest, 
shipper export declaration, or any other customs documentation related to importation 
("trade documents") . The representative of Comoros stated that Comoros would not WT/ACC/COM/ 38 
 
- 18 - 
 
  impose any new requirements for notarization, authentication, legalization, or 
consularization of trade documents in the future. The Working Party took note of these 
commitments.  
Reply : 
The Unio n of the Comoros accepts  this wording.  
- Preshipment inspection  
Question 48 
Draft Commitment Paragraph: We request that the following commitment paragraph be 
added to the end of Preshipment Inspection sub -section of the draft WPR. As of 
WT/AC C/SPEC/COM/5/Rev.3, it would become Paragraph 141.  
141. The representative of Comoros stated that if a preshipment inspection programme 
became necessary, the preshipment inspection requirements would be temporary and in 
conformity with the requirements of the WTO Agreement on Preshipment Inspection, 
Article 10. 5 of the Trade Facilitation Agreement, and other relevant WTO Agreements. 
Comoros would take full responsibility to ensure that any preshipment inspection entity 
operating on its beha lf complied with the provisions of WTO Agreements including the 
WTO Agreements on Preshipment Inspection, Technical Barriers to Trade, the Application 
of Sanitary and Phytosanitary Measures, Import Licensing Procedures, the 
Implementation of Article VII of  the GATT 1994, Rules of Origin, the Implementation of 
Article VI of the GATT 1994, Subsidies and Countervailing Measures, Safeguards, and 
Agriculture. The establishment of charges and fees would be consistent with Article  VIII 
of the General Agreement on Tariffs and Trade 1994 and Article 6 of the Trade Facilitation 
Agreement. From the date of accession, Comoros would ensure that the due process and 
transparency requirements of the WTO Agreements would be applied. Decisions by any 
preshipment inspection en tity could be appealed by traders in the same way as 
administrative decisions taken by the Government of Comoros. The Working Party took 
note of these commitments.  
Reply : 
The Union of the Comoros accepts this commitment.  
- Anti-dumping, countervailing duties , safeguard regimes  
Question 49 
Follow -up to Question 57 (WT/ACC/COM/31): In its response to Question  57, 
the Comoros notes that "Trade defence measures form part of the provisions of 
Law No. 21-013/AU of 29  June  2021 on Foreign Trade (Section 3, Articles 39 to 40) 
enacted on 18  January  2022." We pose the following questions regarding this law as it 
relates to trade remedy measures:  
Article 21(3) of the Law on Foreign Trade No. 21 -013/AU adopted o n 29 June 2021 states 
that the Minister responsible for External Trade may propose the imposition of 
antidumping or countervailing duties.  
Please clarify which agency will be responsible for conducting the trade remedy and injury 
investigations.  
Reply : 
The Foreign Trade Directorate will be responsible for conducting the trade remedy and injury 
investigations.  WT/ACC/COM/ 38  
 
- 19 - 
 
  Question 50 
Article 21(3) states that antidumping duties or provisional and definitive countervailing 
duties shall be imposed in ac cordance with the legal and regulatory framework in force, 
on a proposal from the Minister responsible for External Trade. Please identify the specific 
laws and regulations that comprise the referenced legal and regulatory framework in 
force.  
Reply : 
Draft implementing regulations have been prepared and will be submitted to you for assessment.  
Question 51 
Article  28(2) references the Antidumping and Subsidies Committee, and notes that the 
organizational and operating procedures of the Committ ee are laid down by regulation. 
Article  32 (1) also references the Committee and some of its duties.  
• Please describe the composition of the Committee and its duties, and who the 
Committee reports to.  
Reply : 
In accordance with the draft order of the Anti -Dumping and Subsidies Committee, the composition 
of the Committee and its functions are described as follows:  
Article 3 describes the composition of the Committee, which is as follows:  
- One representative of  the Directorate of Trade  
- One representative of the Directorate of Economy  
- One representative of the Directorate of Customs  
- One representative of the Directorate of Industry  
- One representative of the National Research Institute for Agriculture, Fisheries and the 
Environment (INRAPE)  
- One representative of the private sector  
- One representative of the Executive Directorate of Competition  
- One representative of the Consumers Association.  
Question 52 
• Please identify  and provide the status of the operating procedures governing the 
Committee.  
Reply : 
Article 2 specifies the following roles:  
As part of an investigation, the Anti -Dumping and Subsidies Committee:  
 
a. Shall visit the production sites or administrative offic es of domestic producers and 
importers;  
b. May visit the factories and offices of exporters or foreign producers.  
During such visits, the investigating agents shall verify the consistency of the data provided with 
accounting records and documents, as well as the manufacturing processes of the product under 
consideration and the like product.  
 
The Anti -Dumping and Subsidies Committee may also:  
 
a. Visit public or private bodies holding data and information relevant to the investigation;  
b. Consult third parties that have had business dealings with the domestic and foreign 
producers, importers and exporters involved in the investigation.  WT/ACC/COM/ 38 
 
- 20 - 
 
  In all the situations provided for in this article, the competent authority may request any type of 
information, data and documents, as well as other details that may be useful in connection with the 
investigation in progress.  
 
The Committee shall be accountable to the Minister of Trade.  
Question 53 
Article 29 states that once an investigati on is opened that the Minister of External Trade 
will make inquiries of and seek information from concerned parties. Article  30 (3) states 
that information may also be collected from various national and foreign public 
institutions.  
• Please identify what opportunities will be given to participating parties to review 
and comment on the information provided by other parties or collected by the 
Minister and the Committee during an investigation.  
Reply : 
The opportunities given to participating parties to review the information are explained in 
paragraphs  3 and 4 of Article 31 of Law No. 21 -013/AU  on the foreign trade regime.   
Question 54 
• Please clarify whether there will be a public case file for antidumping, 
countervailing duty, and safe guard proceedings, and if so, who will have access to 
the public case file (e.g., only those entities registered as interested parties to the 
proceeding or anyone interested in the proceeding, including the general public).  
• Please also clarify how those with access will be able to review the public case file 
(e.g., in person in a reading room or on -line via a website).  
Reply : 
All public file s will be published in a journal containing legal notices . 
Question 55 
Article 37 (3) states that any decision to close a trade remedy investigation shall be 
published.  
• Please describe the platforms through which these decisions will be published 
(e.g., digital, paper).  
• If digital, please provide the website where the decisions will be accesse d. 
• Please clarify who will have access to the decisions.  
Reply : 
Internal decisions or notes will specify how the files will be published.  
Question 56 
Article 34 appears to state that exporters and importers of the product under 
investigation, as well as applicants for investigations, must be informed of the conduct 
and results of the proceedings.  
• Please confirm that the investigating authority will make available all 
non-confidential documents and information used as the basis for the investigating 
authority's findings and conclusions.  WT/ACC/COM/ 38  
 
- 21 - 
 
  Reply : 
We confirm that, according to Article 9 of the draft order implementing the Anti -Dumping and 
Subsidies Committee, the investigating authority will make available all non-confidential documents 
and information used as the basis for the investigating authority's findings and conclusions.  
Question 57 
Article 13 of the WTO Antidumping Agreement and Article  23 of the Subsidies Agreement 
provide that Members shall maintain independent judicial, arbitral, or administrative 
tribunals or procedures for the prompt review of final determinations in anti -dumping or 
countervailing duty proceedings.  
• Please describe the independent judicial or other review mechanisms  in place for 
consideration of antidumping or countervailing duty determinations.  
• Please outline the circumstances in which a party may seek judicial review of a 
final antidumping or countervailing duty determination.  
Reply : 
Regulatory texts will be draf ted that take into account all the aforementioned provisions.  
B. EXPORT REGULATIONS  
- Customs tariffs, fees and charges for services rendered, application of internal taxes 
to exports  
Question 58 
Paragraph 145: We thank Comoros for its reply to Question 58 (WT/ACC/COM/31). We 
ask that the Secretariat include the rates of the tax in Paragraph 145, per the information 
provided by Comoros. In addition, we ask that the last two sentences of Paragraph  145 
be revised, in the form of a commitment par agraph. The revisions would replace the last 
two sentences of Paragraph 145 with this language:  
The representative of Comoros confirmed that these taxes were internal taxes which 
applied to all domestic production of these goods, regardless of whether they  were 
exported or sold domestically. He further noted that all domestic production of these 
goods was exported. He stated that if, in the future, some portion of the domestic 
production of these goods was not exported but sold domestically, these taxes wou ld 
be levied on the goods sold domestically. The Working Party took note of this 
commitment.  
Reply : 
Comoros accepts this formulation.  
- Export restrictions  
Question 59 
Paragraph 148: Should the reference to "export restrictions" be changed to "exports"?  
Reply : 
The Union of the Comoros has taken note of the question and will change the phrase "export 
restrictions" to "exports" . WT/ACC/COM/ 38 
 
- 22 - 
 
  C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS  
- Industrial policy, including subsidies  
Question 60 
Paragraphs 153 and 154: We do not believe this discussion pertains to the "Industrial 
policy, including subsidies" section of WT/ACC/SPEC/COM/5/Rev.3. Rather, it belongs in 
the "Agricultural Policies" section, and we request tha t the Secretariat move it there. We 
will also propose draft commitment language before the next Working Party meeting.  
Reply : 
The Union of the Comoros accepts this move and is awaiting your draft commitment language.  
Question 61 
Paragraph 1 55: Document Rev.3 indicates that "The representative of Comoros confirmed 
that government incentives were not contingent upon export and that, at present, 
Comoros did not have a law on export incentive measures. To the end of this paragraph, 
we request th at Comoros add the following sentence: "The representative of Comoros also 
confirmed that the provision of any future subsidies would not be contingent upon the use 
of domestic over imported goods."  
Reply : 
The Union of the Comoros accepts this formulation.  
Question 62 
Draft Commitment Paragraph: We request that the commitment paragraph be added to 
the end of this sub -section (Industrial policy, including subsidies). As of Rev.3, this 
commitment paragraph would appear as Paragraph 156.  
156. The representative of Comoros stated that any subsidy programmes would be 
administered in line with the Agreement on Subsidies and Countervailing Measures and 
that any such programmes would be notified to the Committee on Subsidies and 
Countervailing Measu res upon Comoros' accession to the WTO. The Working Party took 
note of these commitments.  
Reply : 
Comoros accepts this formulation.  
Question 63 
Given Comoros' stated ambition of self -sufficiency in food, reinforced by the current 
context of shortages and soaring prices, would Comoros consider to identify certain 
priorities or niches in this context within its industrial policy?  
Reply : 
The Union of the Comoros does not intend to identify certain priorities or niches, despite the current 
contex t, and any new priority or niche must be aligned with the industrial strategy of the Union of 
the Comoros, namely, food self -sufficiency, better access to international markets and positioning 
itself on the regional markets.  WT/ACC/COM/ 38  
 
- 23 - 
 
  - Technical barriers to trade, standards and certification  
Question 64 
Follow -up to Question 61 (WT/ACC/COM/31): The response from Comoros indicates that 
the National TBT Committee reviews draft technical regulations. Could you please describe 
the review process i n greater detail? For example, is the National TBT Committee required 
to approve draft technical regulations before they are published for comment? At what 
point would the TBT enquiry point formally notify the WTO of the publication?  
Reply : 
Once the instit ution of a national committee member has a draft technical regulation, it must be 
presented to the national committee as soon as possible before it can be signed. As soon as the 
draft text is made available to the committee, the enquiry point shall officia lly notify the WTO. The 
National TBT Committee is informed of the draft technical regulation and gives its opinion before 
notification and approval of the draft regulation.  
Question 65 
Question 62 (WT/ACC/COM/31)/page 19: We asked how the e nquiry point interacts with 
other Comoros government bodies, and Comoros responded that "other sectoral bodies 
are represented on the National TBT Committee." Could Comoros please provide examples 
of these "sectoral bodies?" Are all government bodies that have authority to promulgate 
technical regulations represented on the National TBT  Committee?  
Reply : 
Yes, Comoros can provide examples of these "sectoral bodies". For instance, the Ministry of Health, 
the Ministry of Agriculture and the Ministry of the Economy and Industry.  
Yes, all government bodies are represented on the National TBT Committee.  
Question 66 
Question 63 (WT/ACC/COM/31)/page 19: We asked if the enquiry point will review all 
draft measures before publication. Comoros re sponded that the enquiry point will not do 
this by itself, but rather, will be helped and supported by "the multi -sectoral committee." 
Is the "multi -sectoral committee" the same as the National TBT Committee or is this a 
reference to another government bod y? 
Reply : 
The multi -sectoral committee is the same as the National TBT Committee.  
Question 67 
Follow -up to Question 64 (WT/ACC/COM/31): The response indicates that the 
Secretariat -General "is not under a strict deadline by which to publish technical 
regulations." What mechanisms does Comoros maintain to ensure that technical 
regulations are ultimately published? Has there ever been an instance when technical 
regulations were not published?  
Reply : 
The Secretariat -General of the Government is the main entity responsible for the publication of 
regulatory texts in the Official Journal. All official acts are de facto  published in the Official Journal.  WT/ACC/COM/ 38 
 
- 24 - 
 
  Question 68 
Paragraph 162: Paragraph 162 of the draft WPR states that "The design ated focal point 
at the TBT enquiry point was Mr. Boinali Mohamed, who had been appointed by the 
Directorate by means of an Order. A new Order would be required if there was a personnel 
change." We would encourage Comoros to simplify the procedure to desig nate future focal 
points at its TBT Enquiry Point and not require a new Order for each change in personnel. 
We are concerned this may cause delay in notifications and disrupt the function of the 
Enquiry Point when there is personnel turnover, and suggests that Comoros consider tying 
appointment of its Enquiry Point focal point to a specific office instead of a person.  
Reply : 
The Union of the Comoros has taken note of this remark and promises that it will be possible once 
the Comorian Bureau of Standards has been created and set up.  See the updated action plan.  
Question 69 
Question on TBT Action Plan (WT/ACC/COM/23/Rev.4): It is noted that there will be 
capacity building carried out after accession on metrology, standardization and language. 
Will there also be training on conformity assessment and accreditation, particularly 
understanding how to international systems of conformity assessment and international 
arrangements can minimize the need for Comoros -domicile d bodies and in -country  
conformity assessment procedures?  
Reply : 
This was our omission. Yes, clearly capacity -building in conformity assessment and in accreditation 
is indispensable for developing standardization and metrology.  
Question 70 
Comoros Round Table on Technical Assistance : With respect to the requests for technical 
assistance, has Comoros established a set of priority requests, whose completion should 
supersede other requests? Has Comoros identified the amount of funding required for the 
individual requests?  
Reply : 
Yes, Comoros has established a set of priority requests. An action plan to implement the national 
quality policy has been prepared and approved. The plan has been budgeted and the cost is known 
(see the national policy document on quality).  
Question 71 
National Quality Policy/1.3 Priority Actions/Page 5: Comoros notes that one priority 
activity in need of assistance is to "encourage the private sector to participate in 
standardization activities." Does such encouragement require legislation or the creation 
of rules to codify private sector participation, or can this activity be done through existing 
public channels?  
Reply : 
This encouragement  is underpinned by the public -private dialogue initiated by  the Government. It 
will be supported by the mechanism of the public -private dialogue platform already established to 
involve the private sector in standardization activities.  WT/ACC/COM/ 38  
 
- 25 - 
 
  Question 72 
National Quality Policy/5.1 Inspection/Page 6: Comor os aims to "strengthen the technical 
capacities of inspection bodies." Approximately how many inspection bodies currently 
exist in Comoros?  
Reply : 
There are currently three inspection bodies for quality in the Union of the Comoros:  
INRAPE, ONCPH (National Office for the Control of Fishery Products) and the National Public Works 
Laboratory.  
- Sanitary and phytosanitary measures  
Question 73 
Paragraph 166: Paragraph 166 denotes which directorates will engage with 
Codex  Alimentarius and the Intern ational Plant Protection Convention. Which directorate 
will be a point of contact for engaging with the World Organization for Animal Health 
(OIE)?  
Reply : 
The point of contact for engaging with the World Organization for Animal Health (OIE) is the 
Livestoc k Directorate of the Ministry of Agriculture.  
Question 74 
Paragraph 168: This paragraph states that Comoros will require certificates from 
"recognized relevant services of the exporting government" for certain animal and food 
products. What  will Comoros accept as a "recognized relevant service" for sanitary and 
phytosanitary certificates?  
Reply : 
The relevant services of third countries that Comoros will accept are State institutions that are 
responsible for certifying animal or plant products and are recognized and authorized in their country 
as the sole authority responsible for issuing veterinary and plant certificates.  
Question 75 
Paragraph 168: Comoros stated that the certificate issued by the veterinary health 
authorities of the country of origin must display information needed to guarantee 
"responsible choices adapted to the particular situation." Please explain this requirement. 
In what kinds of situations would such information be required, and what information 
would satisfy the requirement?  
Reply : 
Comoros requires a certificate issued by the veterinary health authorities of the country of origin  to 
ensure the transparency and traceability of the originating product. Where an epidemic has been 
reported in the country of origin, health protection measures are to be enhanced to ensure that the 
area is disease -free. 
Question 76 
Paragr aph 169: Comoros indicated that none of the laboratories that take samples are 
internationally accredited. Are there plans to seek accreditation for any of these 
laboratories?  WT/ACC/COM/ 38 
 
- 26 - 
 
  Reply : 
Yes, there are plans to seek accreditation.  
Question 77 
Paragraph 170: Comoros indicated that risk assessment methods (to be added to the AP) 
would be stipulated in implementing regulations for Article 3 of the Food Law. When does 
Comoros expect to issue those implementing regulations?  
Reply : 
They will be issued  following  the signing of the implementing texts, which is expected  to take place 
in the second quarter of 2023 . 
Question 78 
Paragraph 174: Paragraph 174 indicates that Comoros will apply OIE's Performance of 
Veterinary Services (PVS) tool, and text has been submitted to the Council of Ministers. 
When does Comoros plan to share applicable text with the Working Party for review?  
Reply : 
The text will be shared with the Working Party after the October 2023 session . 
Question 79 
Questions on the SPS Action Plan (WT/ACC/COM/23/Rev.4) : In the SPS Action Plan 
(Rev.4), the first item is "Adoption of the principles of equivalence, transparency, zoning, 
and compartmentalization." What is the status of these efforts? The time frame l isted for 
"Preparation of provisions on equivalence" begins in 2020. Have any milestones been 
reached?  
Reply : 
Draft texts have been prepared. The timeframe has been revised and has been programmed for 
2023.  For the milestones reached see the sectoral Action Plan. 
Question 80 
The seventh item in the SPS Action Plan (Rev. 4) is "Strengthen and operationalize the 
implementing entities of the SPS system, for example, the National Fishery Product 
Quality Control and Certification Office." Paragraph 175 of Rev.3 of the draft Working 
Party Report references the finalization of a National SPS Strategy and Action Plan. Does 
the National SPS Strategy and Action Plan include strengthening and ope rationalizing the 
implementing entities of the SPS system, or other actions within 
WT/ACC/COM/23/Rev.4? If not, we suggest: (1)  incorporating the National SPS Strategy 
Action Plan into the SPS portion of the Action Plans to Ensure the WTO Consistency of 
National Laws; (2)  identifying the actions to be completed during the accession process 
versus after the accession process; and (3)  identifying where technical assistance is being 
requested.  
Reply : 
Yes, this strategy calls for the effective operationalizatio n of the various island authorities and for 
capacity -building to improve SPS system implementation.  All of this information is taken into account 
in the updated Action Plan.  WT/ACC/COM/ 38  
 
- 27 - 
 
  Question 81 
The eighth item in the SPS Action Plan (Rev. 4) is "Es tablish an SPS information system 
and strengthen communication among the actors," but there is no mention in that item of 
a National Notification Authority, and Paragraph  177 of the draft Working Party Report 
(Rev.  3) indicates that Comoros has not yet est ablished a National Notification Authority. 
We recommended that Comoros indicate when the National Notification Authority will be 
established, both in the SPS Action Plan and in the draft Working Party Report.  
Reply : 
The National Notification Authority will be established by November 2022 , and the sectoral Action 
Plan will be updated accordingly . 
- Trade -related investment measures  
Question 82 
Comment: We can accept the commitment paragraph that is currently Paragraph  182 in 
Rev. 3 of the draft Working Party Report.  
182. The representative of Comoros confirmed that from the date of accession, Comoros 
would apply its investment regime in compliance with the WTO Agreement, including the 
WTO Agreement on Trade -Related Investment Measu res (TRIMs Agreement), and would 
apply the TRIMs Agreement from the date of accession without recourse to any transition 
period in a non -discriminatory manner to imports from all WTO Members and to 
domestically -produced goods. The Working Party took note o f this commitment.  
Reply : 
The Union of the Comoros accepts this formulation.  
- Agricultural Policies  
(c) Internal Policies  
Question 83 
Paragraph 199: Comoros provided information on domestic support and export subsidies 
in agriculture during 2012 -2014 in document WT/ACC/SPEC/COM/3. However, at this 
stage of the accession process, that information is now over seven years old. The Working 
Party Report notes there have not been any significant changes to the agricultural sector 
since 2014, but that various updated plans and strategies have been put into place that 
affect agriculture. Given this, we request that Comoros provide information on domestic 
support and export subsidies, for the most recent three -year period for which data is 
available.  
Reply : 
The document will be updated soon.  
No domestic support or export subsidies  have been provided in agriculture  since 2020 .  
From 2019 to 2020:  
- Establishment and entry into operation of the Rural Centres for Economic Development 
(CRDE)  
- Establishment and entry into operation of professional agricultural organizations (OPAs)  
- Update of the 2015 -2020 agricultural strategy  WT/ACC/COM/ 38 
 
- 28 - 
 
  Question 84 
Paragraph 199: "…The representative of Comoros provided information on domestic 
support and export subsidies in agriculture during 2012 -2014 in document 
WT/ACC/SPEC/COM/3. While there had not been significant changes in the sector since 
2014, plans and strategies had been put in place. One example was the agricultural 
strategy for 2015 -2020…"  
Since Comoros only provided information on agricultural strategy for 2015 -2020, is there 
any available subsequent policies/action plans at the momen t? If there is, it would be 
appreciated, if Comoros could provide information on the updated strategy.  
Reply : 
No domestic support or export subsidies have been provided in agriculture since 2020.  
From 2019 to 2020:  
- Establishment and entry into operation of the Rural Centres for Economic Development 
(CRDE)  
- Establishment and entry into operation of professional agricultural organizations (OPAs)  
- Update of the 2015 -2020 agricultural strategy  
Question 85 
Paragraph 200: Given that most of Comorian population rely largely on agriculture 
(including fishery) and agriculture accounted for approximate 49% of Comoros's GDP and 
80% of employment, in the meantime, the government of Comoros has intended to 
encourage and support agricultural developm ent i.e. Agri -food sector to fulfill supply 
shortage and ensure food self -sufficiency by providing tax exemption on agricultural 
inputs and income support for indebted farmers. "…While Comoros had intended to 
establish a national agri -food company, this pr oject had been abandoned.  
Can Comoros indicate the reason of abandoning the project? Besides, are there any policy 
to encourage trade cooperation and foreign shareholding during the period of 
development on this sector and what incentives and measures to b e taken?  
Reply:  
Comoros intends to establish a national agri -food company, despite the previous announcement that 
the project had been abandoned. Obstacles are being removed thanks to government initiatives and 
support from our various development partners  through agricultural projects under way, in the areas 
specifically of:  
(i) Access to areas with considerable agricultural potential through better connections to 
agricultural areas  
(ii) The availability of high -yield seeds to boost production  
(iii) Agricultural mechanization to reduce human physical effort  
(iv) Water supply and crop pest control  
(v) The creation of a climate that supports the value chain in the agricultural sector 
(from  production to the processing and marketing of agricultural products), and  the creation 
of a multifunctional quality -control laboratory for food products.  
There is a policy to promote cooperation in the area of trade, in accordance with laws on food and 
on the foreign trade system.  
 
The incorporation of the company does not prec lude foreign ownership.  
 
Initiatives are under way to make all agricultural inputs tax -exempt to boost the sector.  
 WT/ACC/COM/ 38  
 
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  V. TRADE -RELATED INTELLECTUAL PROPERTY REGIME  
Question 86 
Comment: We are available to provide technical assistance with amending the 
Copyright  Law or to discuss our concerns in more detail.  
 
Reply : 
The Union of the Comoros has not yet planned an amendment to the Copyright Law. We will inform 
you should we need technical assistance.  
 
Question 87 
Follow -up to Question 90 (WT/ACC/COM/31): Referring to the Copyright and 
Neighbouring Rights Law No.  20-004/AU of 23  June  2020, it appears that all "audiovisual 
fixation[s] or videogram[s]" (Article 1(8)) would also fall under the definition of 
"audiovi sual work" (Article 1(12)), and vice versa . 
 
• Please confirm if our understanding is correct. If our understanding is incorrect, 
please provide examples of audiovisual fixations that would not fall under the 
definition of audiovisual work, examples of audiovisual works that would not fall 
under the definition of audiovisual fixation, and examples of creations that are 
both audiovisual fixations and audiovisual works.  
• How is an "animated sequence of images" different than "a series of relat ed 
images giving an impression of movement"?  
• Why are audiovisual works protected as works under Title I and audiovisual 
fixations or videograms protected as neighboring rights under Title II?  
Reply : 
• Audiovisual fixations or videograms are not considered to be fully -fledged works, because 
fixation is simply a way of recording a created work in a medium. Thus, audiovisual 
videogram fixation may simply involve capturing a performance, the recording of which is 
then exploited.  
• The difference between the two i s not significant enough for them to be different in nature.  
• Audiovisual fixations or videograms are governed by neighbouring rights because they are 
recordings of a work that is performed as a theatrical piece.  According to its definition, 
fixation is a  process that leads to the physical embodiment of a work. This means that the 
work gains actual value through this fixation, thereby becoming a fully -fledged work under 
the law. A song created will take shape through its fixation in a medium  (CD, hard disk, 
etc.).  
 
Question 88 
Follow -up to Question 93 (WT/ACC/COM/31): Articles 27 and 28 of the Copyright and 
Neighboring Rights Law No.  20-004/AU of 23  June  2020 establish the term of protection 
for copyrighted works. Comoros' answer states both that this law has no retroactive effect 
and that it annuls all previous laws, which suggests that no law provides a term of 
protection for works created prior to  23 June  2020.  
• Do Articles 27 and 28 establish the term of protection for works c reated prior to 
23 June 2020?  
• If not, what law or laws establish the term of protection for works created prior to 
23 June  2020?  WT/ACC/COM/ 38 
 
- 30 - 
 
  • Is the law or laws still in force such that copyright owners of works created prior 
to 23 June  2020, can enforce their righ ts, or has the law or laws been annulled as 
indicated by Comoros' answer?  
Reply : 
Yes, the Union of the Comoros can confirm that Law No.  20-004/AU of 23  June 2020 has revoked 
the notion of non-retroactivity.  
Question 89 
Follow -up to Question 94 (WT/ACC/COM/31):  
• Please explain how Article 21(4) of the Copyright and Neighboring Rights Law 
No. 20-004/AU of 23  June  2020 is confined to certain special cases which do not 
conflict with a normal exploitation of the work and do not unreasona bly prejudice 
the legitimate interests of the right holder (see Article 13 of the Agreement on 
Trade -Related Aspects of Intellectual Property Rights).  
Reply : 
The author is the only individual to enjoy the exclusive right to permit or prohibit the performan ce 
of their work, which involves officially communicating the work to the public by any procedure. 
However, in special cases, such as in the case of a family circle and the cases listed in Article 21, 
the work may be performed on a non -commercial basis, ac cording to the principle of the free use of 
the work in private (limitation of economic rights).  
Question 90 
• Is Article 21(4) limited to teaching activities?  
Reply : 
Yes, Article 21(4) is limited to teaching activities . 
Question 91 
• Does Article 21(4) permit teaching establishments to present weekend movies and 
plays, even with a cover charge to attend?  
Reply : 
No, the principle of use without authorization and payment only applies when the work is used for 
non-commercial purposes (free of charge).  
Question 92 
Follow -up to Question 95 (WT/ACC/COM/31): Article 70 of the Copyright and Neighboring 
Rights Law No.  20-004/AU of 23  June  2020 grants the producer of an audiovisual fixation 
or videogram a r ight of equitable remuneration, not an exclusive right, for communication 
to the public (which is defined in Article 1 to include the broadcast right of transmission 
by wire or wireless means), "except where it is made available on demand in such a way 
that members of the public may access the phonogram."  
• Please explain how the right of equitable remuneration in Article 70 aligns with 
the exclusive broadcast and communication to the public rights required by 
Articles 11 bis, 14, and 14 bis of the Berne Conv ention for the Protection of Literary 
and Artistic Works.  WT/ACC/COM/ 38  
 
- 31 - 
 
  Reply : 
In principle, exclusive rights are conferred solely on the author or the holder of the neighbouring 
rights of a work as listed in Article 66 of Law No. 20 -004/AU of 23 June 2020 on copyright and 
neighbouring rights. With regard to remuneration, this is a right granted to the author whose work 
is being used . 
Question 93 
• Will the Copyright and Neighboring Rights Law No.  20-004/AU of 23  June  2020 
need to be amended to provide producers of audiovisual fixations and videograms 
with the exclusive rights of broadcasting and communication to the public?  
Reply : 
Adequate exclusive rights are granted to all works and their authors under this Law . 
Question 94 
Follow-up to Question 96 (WT/ACC/COM/31):  
• In Comoros' answer, what does "any act of distortion of a work" refer to?  
Reply : 
This expression means any amendment or change that alters the original form.  
Question 95 
• Would the circumvention of technological measures to prevent unauthorized 
access to works (see Article 11 of the WIPO Copyright Treaty) be considered a 
"fraudulent circumvention of effective technological measures" under 
Article  89(2) of the Copyright and Neighbouri ng Rights Law  No. 20-004/AU of 
23 June  2020? We note that the Copyright and Neighbouring Rights 
Law No. 20-004/AU of 23  June  2020 does not include a definition of "effective 
technological measures," so the scope of coverage is unclear.  
Reply : 
Yes, in accordance with the terms of the 2015 Bamako Act of the Bangui Agreement.  
Question 96 
Follow -up to Question 97 (WT/ACC/COM/31): According to Comoros' answer, Comoros 
does not appear to provide for injunctions in either civil or criminal cop yright infringement 
cases that would prohibit further infringement by a defendant. Will the Copyright and 
Neighbouring Rights Law No.  20-004/AU of 23  June  2020 be amended to make this 
remedy available (see Article 44.1 of the Agreement on Trade -Related Asp ects of 
Intellectual Property Rights)?  
Reply : 
Any amendments are covered by the provisions of  this Law. 
Question 97 
Follow -up to Question 99 (WT/ACC/COM/31):  WT/ACC/COM/ 38 
 
- 32 - 
 
  • If the applicant fails to refer the matter to the competent court within 30 days of 
seizure, is there a means by which a court can order the applicant, upon request 
of the distrainee, to provide the distrainee appropriate compensation for any injury 
caused by a seizure (see Article 50.7 of the Agreement on Trade -Related Aspects 
of Intellectual Property Rights)?  
• If not, will the Copyright and Neighbouring Rights Law  No. 20-004/AU of 
23 June  2020 be amended to make this remedy available, or will this remedy be 
made available in another law or regulation?  
Reply : 
Article 99  of the Co pyright Law  (Remedies against infringement seizure ) provides as follows : 
 
(1) Within 30 days of the date of the seizure report, the distrainee or garnishee may request the 
president of the competent civil court to order the lifting of the seizure, to limit its effects or to 
authorize resumption of manufacture or performance under the authority of an administrator 
appointed as receiver to hold the proceeds from such a manufacture or exploitation on behalf of the 
person to whom the work belongs.  
(2) The president of the competent civil court, acting in chambers, may order, if they accept the 
request of the distrainee or garnishee, the petitioner to deposit a sum as a guarantee for any 
damages to which the author or holder of neighbouring rights might be e ntitled . 
 
Question 98 
Follow -up to Question 100 (WT/ACC/COM/31): Is the destruction or disposal of infringing 
goods an available remedy in intellectual property civil cases, including, but not limited 
to, those involving the importation of infringing goods (see Articles 46 and 59 of the 
Agreement on Trade -Related Aspects of Intellectual Property Rights), or are right holders 
only entitled to the civil penalties found in Article 94 of the Copyright and Neighbouring 
Rights Law No.  20-004/AU of  23 June  2020?  
Reply : 
The Copyright and Neighbouring Rights Law also provides for a criminal penalty under Article 93.  
Question 99 
Follow -up to Question 102 (WT/ACC/COM/31):  
• Referring to Comoros' answer, is there a difference between the copyright office 
(point 2) and the office for copyright and neighbouring rights (point 3)?  
• What does it mean that the office for copyright and neighboring rights and the 
collective management organization perform the same functions and duties 
(point  3)? For example, will the collective management organization register 
copyrighted works or will the office for copyright and neighboring rights license 
uses of copyrighted works? Will the office for copyright and neighboring rights be 
part of  the collective management organization, or vice versa? Will the office for 
copyright and neighboring rights and the collective management organization have 
the same staff and reporting structures?  
Reply : 
The Copyright and Neighbouring Rights Law does not mention a copyright office or an office for 
copyright. However, the collective management organization is the body "tasked with negotiating 
with users of the repertoires that they are responsible for managing". This organization therefore 
performs the same  functions and duties as the office for copyright and neighbouring rights or the 
copyright office.  WT/ACC/COM/ 38  
 
- 33 - 
 
  Question 100 
• What agency will provide regulations for the establishment of the collective 
management organization?  
Reply : 
The form of the co llective management organization is defined by regulatory means  (Article  83(4)).  
Question 101 
• Will the Ministry of Culture provide any oversight to the collective management 
organization?  
Reply : 
The collective management organization is overseen by the Ministry of Culture.  
Question 102 
• Does the Comorian Office of Intellectual Property have any relation with the office 
for copyright and neighboring rights?  
Reply : 
The Comorian Office of Intellectual Property  does not have any relation with the office for copyright 
and neighbouring rights.  Both have their own specific organic texts created separately. Nevertheless, 
given their commonalities in terms of the ir mission to protect property, there is a link between the  
two. They are both managed independently and autonomously on account  of their  recognized 
specificities . 
Question 103 
Follow -up to Question 103 (WT/ACC/COM/31): Comoros' answer says that moral rights 
only apply to works that have been registered. Which provision of the Copyright and 
Neighbouring Rights Law No.  20-004/AU of 23  June  2020 or other law contains the 
registration requirement, or are there plans to amend the Copyright and Neighbouring 
Rights Law No.  20-004/AU of 23  June 2020 to add this registration requirement?  
Reply : 
Moral rights only apply to works that the author has registered in the repertoire of the collective 
management organization in accordance with Article 83.  
Question 104 
Paragraph 204: Are there plans to amend Law No.  20 004/AU of 23  June  2020 on 
Copyright and Neighbouring Rights?  
Reply : 
Any amendments are provided for by the law where necessary.  
Question 105 
Paragraph 206:  
• Will the copyright office be part of the Comorian I ntellectual Property Office?  WT/ACC/COM/ 38 
 
- 34 - 
 
  Reply : 
No, the copyright office will not be part of the Comorian Intellectual Property Office because it will 
have a separate legal personality, with its internal autonomy laid down in the law enacted by 
presidential decree.  
Question 106 
• Will copyrights be registered at the Comorian Intellectual Property Office or will 
they be registered somewhere else?  
Reply : 
Copyrights will not be registered at the Comorian Intellectual Property Office. They will be registered 
at the Comorian office for copyright and neighbouring rights as established  by law.  
Question 107 
Paragraph 213:  
 
• Please confirm that all audiovisual fixations and videograms are considered works 
under the Berne Convention for the Protection of Literary and Artistic Works, and 
explain whether they will be entitled to national treatment under Article  2(1)(6) 
or under Article 2(3)(d) of the Copyright and Neighbouring Rights Law 
No. 20-004/AU of 23 June  2020.  
Reply : 
Yes. 
Question 108 
• Otherwise, can Comoros please provide examples of audiovisual fixations and 
videograms that are not considered works under the Berne Convention for the 
Protection of Literary and Artistic Works, and e xplain whether and under what 
treaty, upon Comoros joining the WTO, such audiovisual fixations and videograms 
will be entitled to national treatment under Article 2(1)(6) or under Article 
2(3)(d), or if such audiovisual fixations and videograms will instea d be entitled to 
reciprocity under Article 2(4) of the Copyright and Neighbouring Rights Law 
No. 20-004/AU of 23  June  2020?  
Reply:  
We confirm that all audiovisual fixations and videograms are considered works under the Berne 
Convention for the Protection o f Literary and Artistic Works.  
Question 109 
• Please confirm whether and under what treaty, upon Comoros joining the WTO, 
databases will be entitled to national treatment under Article 2(1)(6) or under 
Article 2(3)(d) of the Copyright and Ne ighbouring Rights Law No.  20-004/AU of 
23 June  2020.  
Reply : 
The Law automatically takes databases into account , while the treaties listed below take into 
consideration the treatment of databases under Article 5 of the WIPO Copyright Treaty (WCT).  
The follo wing treaties have been adopted:  WT/ACC/COM/ 38  
 
- 35 - 
 
  1. WIPO Copyright Treaty (WCT)  
2. WIPO Performances and Phonograms Treaty (WPPT)  
3. Marrakesh Treaty to Facilitate Access to Published Works for Persons Who Are 
Blind, Visually Impaired or Otherwise Print Disabled  
4. Beijing Treaty on Audiovisual Performances  
Question 110 
Paragraph 216: The representative of Comoros said that the implementing provisions of 
the Copyright and Neighbouring Rights Law No.  20 004/AU of 23  June  2020 were 
pending. What is the status of the implementing provisions, and what are they intended 
to cover?  
Reply : 
The provisions of this Law are not pending since it is a framework law  in force at the national level . 
The Law determines the accompanying measures for its implementatio n. 
Question 111 
Paragraph 219: In the Copyright and Neighbouring Rights Law  No. 20-004/AU of 
23 June  2020, the definition of "communication to the public" (the third definition in 
Article 1) includes all wired and wireless transmissions, whi ch would include broadcasts, 
rebroadcasts, as well as "the making available to the public of the work or object of 
neighbouring rights in such a way that members of the public may access them from a 
place and at a time individually chosen by them." "Broadc asting" (the nineteenth 
definition in Article 1) is separately defined to also include both wired and wireless 
transmissions. Article 9(1)(6) lists the right to communicate to the public by wireless or 
wired means along with restating the making available right that is already included in 
the definition of "communication to the public." Article 9(1)(5) lists a separate broadcast 
right, even though broadcast is included within the definition of "communication to the 
public." Article 61(1) has a communication  to the public right, two broadcast rights, and 
a making available right that do not align with the definitions in Article  1. Articles 66 and 
67 do not contain the separate broadcast right that is in Articles  9 and 61, which may 
create a negative inference  that the broadcast right is not included in those Articles 
although they contain the "communication to the public" right that is defined to include 
the broadcast right. Articles 66 and 67 also have a separate making available right even 
though that right is in the definition of communication to the public.  
• These overlapping provisions create contradictions and confusion in the law. Will 
Comoros be amending its law to fix these conflicts?  
Reply : 
The use of these legal terms conforms literally to the provi sions of the Bangui Agreement, which is 
a uniform law for all its member States. As a result, there are no contradictions.  
Use is made of the expertise of the WTO's specialized division in order to ensure the correct wording, 
so as to avoid any confusion.  
Question 112 
Paragraph 222: Comoros states that the Copyright and Neighbouring Rights Law  
No. 20 004/AU of 23  June  2020 does not apply retroactively and only the provisions of 
the law in force would apply. This statement appears to remove copyright protection for 
all works prior to 23 June 2020, as the provisions of the prior laws no longer in force 
would not provide protection and the Copyright and Neighbouring Rights Law would not 
provide protection retroactively. Can Comoros further explain its statement?  WT/ACC/COM/ 38 
 
- 36 - 
 
  Reply : 
This current Law also covers works prior to 23 June 2020 . 
Question 113 
Paragraph 224:  
• For purposes of Article 21(4) of the Copyright and Neighbouring Rights Law  
No. 20 004/AU of 23  June  2020, does Comoros distinguish between non -profit and 
for-profit teaching establishments (regardless of whether they are public or 
private)?  
Reply : 
For the purposes of this  Article , Comoros does not distinguish between non -profit and for -profit 
teaching establishments (regardless of whether they are public or private) . 
Question 114 
• Articles 11 and 14 of the Copyright and Neighbouring Rights Law  No. 20 004/AU 
of 23  June  2020 appear to permit copying of unauthorized and pirated copies. 
Please explain how allowing copying of unauthorized or pirated copies does not 
conflict with a normal exploitation of the work and does not u nreasonably 
prejudice the legitimate interests of the right holder (see Article 13 of the 
Agreement on Trade -Related Aspects of Intellectual Property Rights).  
Reply : 
It is not an act of piracy, but rather the reproduction of a lawfully published work exclu sively for 
the private use of the user (Article 11, paragraph 1) . 
In order not to conflict with a normal exploitation of the work and not unreasonably prejudice the 
legitimate interests of the right holder, paragraph 2 of the relevant law states that parag raph 1 shall 
not apply to the following:  
(i) the reproduction of works of architecture in the form of buildings or other similar 
constructions ; 
(ii) the reprographic reproduction of entire books, works of fine art, the graphical 
presentation of musical works and wo rkbooks and other publications used once only ; 
(iii) the reproduction of databases and computer programs, except for the cases 
provided for in Article 18 ; 
(iv) any other reproduction of a work that would conflict with the normal exploitation of 
the work or unreasonab ly prejudice the legitimate interests of the author or 
copyright holder.  
Article 14 exclusively authorizes reprographic reproduction by libraries and archive services . This 
authorization applies in three specific  cases : 
(1) where the work reproduced is an article, short work or short extract from a written work, 
other than a computer progra m 
(2) where the making of such a copy is carried out for conservation purposes or to safeguard 
the conditions for consulting the copy for research or private study by individ uals 
(3) where the making of such a copy is for the purpose of replacing it in the permanent 
collection of another library or archive service, or of replacing a copy that is incomplete 
or has been lost, destroyed or rendered unusable, on the two following cond itions : 
(i) it is impossible to obtain such a copy in reasonable conditions, and  
(ii) the act of reproduction is an isolated case or, if repeated, occurs on separate, 
unrelated occasions  WT/ACC/COM/ 38  
 
- 37 - 
 
  Question 115 
Paragraph 225: Why does the Copyright and Neighbou ring Rights Law  No. 20 004/AU of 
23 June  2020 provide a right of remuneration instead of an exclusive right of 
communication to the public for producers of audiovisual fixations and videograms (see 
Articles 11 bis, 14, and 14 bis of the Berne Convention)?  
Reply : 
Pursuant to Article 67 (Rights of producers of audiovisual fixations or videograms) : 
(1) An audiovisual fixation or videogram producer shall have the exclusive right to carry out or 
authorize the following acts : 
(i) the direct or indirect reproduction of their audiovisual fixation or videogram ; 
(ii) the importation of copies of their audiovisual fixation or videogram for the purpose of their 
distribution to the public ; 
(iii) the distribution to the public of such copies by sale or any other  transfer of ownership ; 
(iv) the rental of the original or of copies of their audiovisual fixation or videogram ; 
(v) the communication to the public of the audiovisual fixation or videogram ; 
(vi) the making available to the public of their audiovisual fixa tion or videogram by wire or wireless 
means, in such a way that members of the public may access it from a place and at a time individually 
chosen by them . 
 
Question 116 
Paragraph 226:  
• What is the definition of "title?"  
Reply : 
It can be defined as follows: an element that is accentuated in relation to the content that 
follows  it. 
Question 117 
• Would one or two word titles be protected?  
• What rights would the copyright owner in the title have as to that/those words?  
Reply : 
Titles have never been considered as subject to protection.  
Provided that they are  original in character, they will be protected.  
Question 118 
Paragraph 227:  
• Regarding Comoros' statement that private copies require reimbursement where 
the recording or storage medium was acquired on a professional basis by certain 
entities for their own use or production purposes, are private persons permitted to 
make private copies under Article 11 of the Copyright and Neighbouring R ights Law 
No. 20 004/AU of 23  June  2020 without consent of the author?  
Reply : 
Subject to the clearly determined conditions in Article 11, it is permitted, without the consent of the 
author and without payment of remuneration, to use and reproduce a lawfull y published work 
exclusively for private use.  WT/ACC/COM/ 38 
 
- 38 - 
 
  Question 119 
• If private persons are permitted to make private copies under Article 11 without 
consent of the author, are levies required to be paid on the equipment used to 
make the private cop ies? 
Reply : 
Subject to the conditions of use listed in this part, levies are not compulsory.  
Question 120 
• If levies are not required, please explain how this exception is confined to certain 
special cases which do not conflict with a norma l exploitation of the work and 
do not unreasonably prejudice the legitimate interests of the right holder 
(see Article  13 of the Agreement on Trade -Related Aspects of Intellectual Property 
Rights).  
Reply : 
It concerns use or reproduction for private purpose s. 
Question 121 
Paragraph 229:  
• Does the president of the competent civil court have authority to require the 
applicant to provide any reasonably available evidence in order to satisfy himself 
with a sufficient degree of certainty that the applicant is the right holder and that 
the applicant's right is being infringed or that such infringement is imminent (see 
Article  50.3 of the Agreement on Trade -Related Aspects of Intellectual Property 
Rights)?  
Reply : 
The president has authority to request that the applicant provide evidence for their case; a s in all 
legal proceedings, evidence must be provided to prove one's case.  
Question 122 
• Can the suspension of certain activities or seizure of copi es of a work or the 
earnings generated from infringement be ordered inaudita altera parte  (see 
Article  50.2 of the Agreement on Trade -Related Aspects of Intellectual Property 
Rights)?  
Reply : 
Yes, the suspension of certain activities or seizure of copies of a work or the earnings generated 
from infringement can be ordered inaudita altera parte  - Article 98, Law No. 20 -004/AU of 
23 June 2020. 
Question 123 
• In such cases, what is the timeframe for notifying the distrainee or garnishee 
regarding a suspension or seizure (see Article 50.4 of the Agreement on 
Trade -Related Aspects of Intellectual Property Rights)?  
Reply : 
The timeframe for notifying the distrainee or garnishee regarding  a suspension or seizure is 10 days.  WT/ACC/COM/ 38  
 
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  Question 124 
• Does the distrainee or garnishee's request to the president of the competent civil 
court to order the lifting of the seizure include an opportunity to be heard or to 
have the order modified  (see Article 50.4 of the Agreement on Trade -Related 
Aspects of Intellectual Property Rights)?  
Reply:  
Article 99 of Law No. 20 -004/AU of 23  June 2020 provides for the opportunity to be heard or to have 
the order modified.  
Article 99: Remedies against infri ngement seizure  
(1) Within 30 days of the date of the seizure report, the distrainee or garnishee may request the 
president of the competent civil court to order the lifting of the seizure, to limit its effects or to 
authorize resumption of manufacture or performance under the authority of an administrator 
appointed as receiver to hold the proceeds from such a manufacture or exploitation on behalf of the 
person to whom the work belongs.  
(2) The president of the competent civil court, acting in chambers, may  order, if they accept the 
request of the distrainee or garnishee, the petitioner to deposit a sum as a guarantee for any 
damages to which the author or holder of neighbouring rights might be entitled.  
Question 125 
• Is the distrainee or garnishee not permitted to make this request after 30 days?  
Reply : 
According to Article 99, there are no provisions for remedies after 30 days.  
Question 126 
Paragraph 230:  
• What is the timeframe for the customs authority to notify the applicant whether 
their application was accepted and the period for which customs will take action 
(see Article 52 of the Agreement on Trade -Related Aspects of Intellectual Property 
Rights)?  
Reply : 
The timeframe is 30 days.  
Question  127 
• Does the right holder have a right to inspect the detained goods (see Article  57 of 
the Agreement on Trade -Related Aspects of Intellectual Property Rights)?  
Reply : 
The Law makes no clear  provision for this possibility; the goods are in the hands of the competent 
authorities.  WT/ACC/COM/ 38 
 
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  Question 128 
Paragraph 234:  
• Are moral rights only available to right holders who register their works?  
Reply : 
Yes, the right holder remains the only holder of mor al rights, whether registered or not.  
Question 129 
• If so, where in the Copyright and Neighbouring Rights Law No.  20 004/AU of 
23 June 2020 or other law does it state that right holders must register their works to 
receive moral rights, or that moral rights are not available for unregistered works?  
Reply : 
Right holders shall receive moral rights after submitting their repertoires to the organization.  
Question 130 
• Must the works be registered in Comoros?  
Reply : 
No, the works do not have to be formal ly registered  in Comoros.  
Question 131 
Paragraph 235:  
• Are all decisions on the merits of an intellectual property enforcement case in 
writing and made available to the parties without undue delay (see Article 41.3 of 
the Agreement on Trade -Related Aspects of Intellectual Property Rights)?  
Reply : 
All awards are submitted in writing to both parties concerned.  
Question 132 
• Are all such decisions published in a way that is accessible to the  public?  
Reply : 
Yes, all decisions are published in the Official Journal and are accessible to the public.  
Question 133 
• Does Comoros permit all parties to intellectual property enforcement cases to 
present relevant evidence and, if so, do Comoros judicial procedures provide a 
means to identify and protect confidential information (see Articles  42 and 43 of 
the Agreement on Trade -Related Aspects of Intellectual Property Rights)? If so, 
what Comoros law governs the admission and protection of  evidence?  
Reply : 
Yes, under the code of civil and judicial procedures.  WT/ACC/COM/ 38  
 
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  Question 134 
• Are parties to intellectual property enforcement cases allowed to be represented by 
independent legal counsel (see Article 42 of the Agreement on Trade -Related Aspects 
of Intellectual Property Rights)? If so, what Comoros law provides that right?  
Reply : 
No, the parties to a case are represented by the collective management organization, which is the 
body responsible for initiating legal proceedings.  
Question 135 
• Does Comoros law exempt public authorities or officials from liability to 
appropriate remedial measures with respect to the administration of the Copyright 
and Neighboring Rights Law No.  20-004/AU of 23  June  2020 (see Article  48.2 of 
the Agreement on Trade -Related Aspects of Intellectual Property Rights)? If so, 
what exemptions from liability are provided?  
Reply : 
No. 
Question 136 
Paragraph 247: What is the timeline for the new folklore legislation?  
Reply : 
The timeline will be established once the new legislation planned in accordance with the provisions 
of the Copyright and Neighbouring Rights Law No.  20 004/AU of 23  June 2020 becomes effective.  
Question 137 
Paragraph 249:  Are criminal proceedings only initiated by way of complaint by an author 
or right holder?  
Reply : 
Yes, criminal proceedings are only initiated by way of complaint by an author or right holder.  
Question 138 
Paragraph 250: What new enforcement -related laws does this paragraph refer to?  
Reply : 
Section II, Article 28(3) of Decree No.  22/04/PR of Law No.  013/AU/ of 29  June 2021 on Foreign 
Trade.  
Question 139 
Paragraph 252:  
• What is the current status of the implementation of the ad ministrative measures 
mentioned in Comoros' answer?  WT/ACC/COM/ 38 
 
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  Reply : 
The regulatory texts will be implemented after the entry into force of the Copyright and Neighbouring 
Rights Law.  
Question 140 
• Will the new IP legislation amend the Copyright and Neighboring Rights Law 
No. 20-004/AU of 23  June  2020?  
Reply : 
No, the new IP legislation will not amend the Copyright and Neighbouring Rights Law No.  20-004/AU 
of 23 June 2020.  
Question 141 
Action Plan for TRIPS related measures  (WT/ACC/COM/23/Rev.4), Page 8:  
• What is the status of the computerization of the Comorian Intellectual Property 
Office?  
Reply : 
The computerization  of the Comorian Intellectual Property Office will come into effect  in the second 
quarter of 2023 . 
Question 142 
• What steps have been taken to ensure its completion by the fourth quarter of 
2022?  
Reply : 
Half of the system has been computerized under the African Intellectual Property Organization 
(OAPI) national liaison body.  The first quarter of 2023 September is more realistic given a certain 
amount of  delay in ensuring completion.  
Question 143 
Action Plan for TRIPS related measures (WT/ACC/COM/23/Rev.4): We believe the 2020 
law on Copyright and Neighbouring Rights (Law No. 20-004/AU) will need to be amended 
in order to fully implement the WTO TRIPS Agreement. Under the section 
"2. TRIPS -related measures", please add a line to the table to take action to amend Law 
No. 20-004/AU, including a proposed timeframe.  
Reply : 
If necessary, amendments can be made . Accordingly, the Action Plan for TRIPS -related measures 
will be revised so as to reflect such amendments and ensure the full implementation of the 
Agreement.  
- ENFORCEMENT  
Question 144 
For the drafting of n ew IP legislation, Comoros referred to assistance received from WIPO 
across the draft report. Given that Comoros became a member of OAPI, which also assists 
its members in various issues, the question arises to what extent OAPI is involved. This WT/ACC/COM/ 38  
 
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  applies in  particular for the (future) application of the law, including on enforcement. On 
the latter, the question is what are the plans of Comoros to safeguard an effective 
enforcement? Will this be part of the national IP strategy? Apart from the training of 
personnel (WT/ACC/COM/23/Rev.4), what are the assistance needs of Comoros?  
Reply : 
With regard to literary and artistic property, member States of OAPI are mandated to:  
(a) Contribute to the promotion of the protection of literary and artistic property as an e xpression 
of cultural and social values;  
 
(b) Encourage the creation of collective management organizations in those member States where 
such organizations do not exist.  
 
Since the organization is listed in Law No.  20-004/AU on copyright , it is responsible for enforcement 
in this area.  
 
To ensure effective enforcement, the law provides texts for the strengthening of the CMO by 
regulatory means.  
 
The need for assistance will  be submitted to the Secretariat . 
VI. POLICIES AFFECTING TRADE IN SERVICES  
Question 145 
Paragraph 257: Comoros is a service -driven economy that relies mostly on trade and 
tourism. Services accounted for about 60% of Comoros's GDP and Comoros supports the 
open market to free and fair competition, particularly on 5 significant sectors namely; 
telecommunications, construction and civil engineering, tourism and related services, 
transport and financial services.  
In this regard, please provide more details on incentives given to foreign investors on 
these particular sectors. In addition, what are business service and product categories 
that Comoros highly prioritizes?  
Reply : 
The incentives given to foreign investors in these particular sectors are:  
- Customs incentives: suspensive regimes for customs duties and taxes, and exemptions for 
approved goods.  
- Tax incentives: application of a corporation tax rate reduced from 15% to 10% in accordance 
with regimes A, B, C or D.  
According to the Emerging Comoros Plan, Comoros gives high priority to the followi ng business 
service and product categories:  
- Tourism and crafts  
- Blue economy (fisheries)  
- Financial and logistical services  
- Modernized agriculture for food security  
- Industrial niches for economic diversification  
Question 146 
We request that th e following language on transparency and choice of partner be added 
to the end of Section VI of the draft Working Party Report. As of Rev.3, this commitment 
paragraph would appear as Paragraphs 262 - 265. WT/ACC/COM/ 38 
 
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  262. Members of the Working Party stated that they expected Comoros to make a 
commitment to guarantee transparency of licensing requirements and procedures, and 
qualification requirements and procedures, pertaining to obtaining, extending, renewing, 
denying and terminating such authorizations required to p rovide services in Comoros's 
market and appeals of such actions consistent with the Reference Paper on Services 
Domestic Regulation (INF/SDR/2, 26  November  2021). Comoros' authorization 
procedures and requirements should be based on objective and transpare nt criteria, 
should not in themselves act as a barrier to market access, and should not be more trade 
restrictive than necessary. Comoros should publish a list of authorities responsible for 
authorising, approving, or regulating those service sectors in wh ich Comoros has made 
specific commitments. Comoros should provide service suppliers the information 
necessary to comply with the requirements and procedures for obtaining authorization. 
Members also expected Comoros to make a commitment to guarantee that f or those 
services included in Comoros's Schedule of Specific Commitments for services, relevant 
regulatory authorities would be separate from, and not accountable to, any service 
suppliers they regulate. Members further expected Comoros to make a commitmen t to 
guarantee that foreign service suppliers remain free to choose their partners.  
263. In response, the representative of Comoros confirmed that Comoros would apply 
rules consistent with the Reference Paper on Services Domestic Regulation (INF/SDR/2, 
26 November  2021). Inter alia, Comoros would publish all laws, regulations, procedures 
and administrative rulings of general application pertaining to or affecting trade in 
services. Publication of such laws, regulations, procedures and administrative rulings  
would include the effective date of these measures and the general scope of services or 
activities affected. He confirmed that Comoros would establish mechanisms for 
responding to enquiries from interested persons regarding these measures. He further 
confirmed that Comoros would publish a list of all ministries, agencies, or other 
authorities that were responsible for authorizing, approving, or regulating service 
activities for each service sector, including non -governmental bodies exercising powers 
delega ted by governments or authorities. In addition, Comoros would, prior to accession, 
ensure that all of its authorization procedures and requirements are published in 
Comoros's official journal, and otherwise ensure that service suppliers or persons seeking 
to supply a service are provided with the information necessary to comply with the 
requirements and procedures for obtaining authorization. The Working Party took note of 
these commitments.  
264. With respect to services authorization procedures, the representative of Comoros 
confirmed that Comoros would ensure that its licensing procedures and conditions would 
not act as barriers to market access. He further confirmed that for those services included 
in its Schedule of Specific Commitments, Comoros wo uld ensure that:  
(a) All authorization procedures and requirements were published prior to 
becoming effective;  
(b) Relevant authorities would review and make a decision on authorization, and 
inform the applicant of that decision in writing, within a reasonable tim e, as 
specified in official procedures;  
(c) Any fees charged in connection with the filing and review of an application 
would be reasonable, transparent, and would not, in themselves, restrict the 
supply of the relevant service;  
(d) On the request of an applicant,  Comoros's relevant regulatory authority would 
inform the applicant of the status of its application, including whether it was 
considered complete; if the authority required additional information from the 
applicant, it would notify the applicant without d elay and provide guidance on 
the additional information required to complete the application; Applicants 
would have the opportunity to cure deficiencies in the application;  
(e) If an application were rejected, Comoros's relevant regulatory authority would 
inform the applicant of the reasons for rejection and, if applicable, the WT/ACC/COM/ 38  
 
- 45 - 
 
  procedures for resubmission of an application; an applicant would not be 
prevented from submitting another application solely on the basis of a 
previously rejected application;  
(f) Where Com oros required an examination to license professionals, such 
examinations would be scheduled at reasonable intervals.  
The Working Party took note of these commitments.  
265. The representative of Comoros further confirmed that relevant regulatory 
authorities would be separate from, and not accountable to, any service suppliers they 
regulated. Further, the representative of Comoros confirmed that Comoros would:  
(a) Publish in advance any regulations or other implementing measures of general 
application that it proposes to adopt and the purpose of the regulation or other 
implementing measure;  
(b) Provide interested persons and other Members a reasonable opportunity to 
comment on such proposed regulation or other implementing measure; and  
(c) Allow a reasonable pe riod of time between publication of the final regulation 
or other implementing measure and its effective date.  
The Working Party took note of these commitments.  
266. With respect to foreign service suppliers' choice of partner, the representative of 
Comoro s confirmed that foreign service suppliers, when entering into a joint -venture or 
other partnership with persons of Comoros, were free to choose their partner(s). 
The Working Party took note of this commitment.  
Reply : 
We are firmly convinced of the importa nce of creating a transparent and effective regulatory 
environment - one that provides suppliers with the stability and predictability they need to obtain 
authorization to supply their services in Comoros. For this reason, we have been working internally 
to align our system with internationally recognized good regulatory practices that will make our 
economy more conducive to business.  
 
In advancing these domestic reforms, the Reference Paper on Services Domestic Regulation 
constitutes a critical reference p oint for Comoros. To foster transparency in Comoros, our regulatory 
authorities are striving to ensure that relevant requirements and procedures to obtain authorization 
are published, as well as the time frames within which decisions on authorizations are to be taken. 
In some sectors, our regulators are also working to establish a single window mechanism for the 
submission of applications for obtaining authorizations. Furthermore, while there is no existing law 
requiring that all consultations involve the p ublic, it is common practice in Comoros for stakeholder 
consultations to take place during the development and approval of a law prior to its adoption and 
promulgation. Draft laws and regulations are regularly reviewed through meetings, seminars, and 
works hops, to take these views into consideration.  
 
In addition, Comoros also plans to introduce a new law that will (i) require foreign trade -related 
draft legislation to be published for commenting by interested parties; (ii) require that foreign 
trade-related legal instruments come into force no earlier than 30 days after official publication or a 
longer period, if specified in law or required under an international agreement to which the Union of 
the Comoros is a signatory.  
 
An exception from this provisio n are emergency measures where a trade -related legal instrument 
can come into force upon official application but needs to be notified immediately to relevant 
international organizations in which the Union of the Comoros is a Member. Convinced of the value  
of this outcome achieved at the WTO as a tool to stimulate resilient economic growth, we will 
continue to look at the Reference Paper on Services Domestic Regulation to identify good regulatory WT/ACC/COM/ 38 
 
- 46 - 
 
  practices that can be implemented in Comoros to make our fram ework of laws and regulations in 
services sectors more transparent, predictable, and efficient.  
 
We note, however, that some of the commitments proposed extend well beyond the Reference Paper 
on Services Domestic Regulation. While most of the disciplines c ontained in the Reference Paper 
provide for flexibilities for their implementation, commitments that appear to be substantively 
equivalent are instead proposed as mandatory - hence, without providing corresponding room for 
manoeuvre for implementation in C omoros. Furthermore, while Section I of the Reference Paper 
sets out specific flexibilities to assist developing and, especially, least developed country Members 
like Comoros, the commitments proposed do not foresee any transitional periods that would allo w 
us the necessary time to progressively adjust and align its regulatory framework.  
At present, most of the disciplines contained in the Reference Paper on Services Domestic Regulation 
are not yet in place across Comoros' services sectors. As a result, the  mandatory implementation of 
the commitments proposed for Comoros' accession to the WTO presents a huge obstacle for us and 
would entail significant resources to ensure compliance which are not currently available to our least -
developed economy.  
 
Against t his background, Comoros prefers to undertake transparency commitments in a manner that 
more closely reflects the flexibilities embodied in the outcome achieved by the Members participating 
in the Joint Initiative on Services Domestic Regulation - an outcom e that promotes the 
implementation of good regulatory practices while evidently taking into account the needs and 
priorities of WTO Members with diverse regulatory approaches and at different levels of economic 
development.  
 
Comoros, therefore, proposes th e following commitment language for the Working Party Report:  
 
[The representative of Comoros confirmed that Comoros would join the Declaration on the 
Conclusion of the Negotiations on Services Domestic Regulation (WT/L/1129, of 2 December 2021) 
upon accession to the WTO. In accordance with paragraph 11 of Section I of the Reference Paper on 
Services Domestic Regulation, as a least developed country Member, Comoros would incorporate 
the disciplines on Services Domestic Regulation no later than six mont hs in advance of graduation 
from LDC status, together with any required transitional periods. In the spirit of paragraph 11 of 
Section I, Comoros would continue working internally with a view to applying the disciplines 
contained in the Reference Paper as soon as possible and before graduation from LDC status. In this 
regard, technical assistance programmes agreed with other Members, as foreseen in paragraph 12 
of Section I of the Reference Paper, would be crucial for Comoros to facilitate full compliance w ith 
the Reference Paper on Services Domestic Regulation. The Working Party took note of these 
commitments.]  
 
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