RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SPEC/SAM/4 
12 June 2003 
 (03-3059) 
Working Party on the  
Accession of Samoa  
 
 
 
DRAFT REPORT OF THE WORKING PARTY ON  
 THE ACCESSION OF SAMOA TO THE  
WORLD TRADE ORGANIZATION  
 
 
Introduction  
1. The Government of Samoa applied for accessi on to the World Trade Organization in April 
1998.  At its meeting on 14 July 1998, the Genera l Council established a Working Party to examine 
the application of the Government of Samoa to accede to the World Trade Organization under 
Article XII of the Marrakesh Agreement establishi ng the WTO.  The terms of reference and the 
membership of the Working Party are reproduced in document WT/ACC/SAM/1/[Rev.2]. 
2. The Working Party met on 12 March 2002 and … un der the Chairmanship of Mr. Y. Suzuki 
(Japan). 
Documentation provided  
3. The Working Party had before it, to serve as a basis for its discussions, a Memorandum on the 
Foreign Trade Regime of Samoa, the questions su bmitted by Members on the foreign trade regime of 
Samoa, together with the replies thereto, and ot her information provided by the authorities of Samoa 
(WT/ACC/SAM/2, WT/ACC/SAM/4, WT/ACC/SAM/5, …), including the legislative texts and other 
documentation listed in Annex I. 
Introductory statements  
4. The representative of Samoa said that Samoa was a small island nation highly vulnerable to 
natural disasters and international markets.  Sa moa's economy heavily relied on a few exported goods 
and exporting markets and had been severely aff ected by the Asian financial crisis and the 
repercussions of the September 11 attacks.  The trad e balance deficit was financed mainly by exports 
of services and remittances from Samo ans living abroad.  Agriculture, which used to be the backbone 
of the economy, had been supplanted by fish over the past four or five years following the dramatic 
decline in world prices of Samoa's traditional agricultural exports. WT/ACC/SPEC/SAM/4 
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5. His Government had engaged in a comprehe nsive reform programme to promote the 
development of the private sector.  Measures include d a substantial liberalisation of tariffs, whose 
maximum rate had been brought from 60 down to 20 per cent in 1998;  the removal of control over 
commercial banks credit ceilings and interest rates;  a reduction of corporate and income taxes and the 
elimination of control over the repatriation of prof its for foreign companies to promote investment;  
the abolition of the withholding tax on dividends ;  an accelerated depreciation on capital equipment 
and commercial buildings;  and policies to dive rsify and increase the competitiveness of exports 
through the development of export processing industries and tourism.  The programme was 
implemented through a strong partnership with th e private sector.  Samoa's economic reform plans 
also aimed at strengthening the agricultural sector  through more focused farmer-oriented research and 
extension services. 
6. Accession to the WTO was seen as a powerful in strument to enhance trade security, improve 
access to international markets, and support Samoa's liberalisation efforts.  Accession was considered 
important to help maintain a stable macroec onomic environment and improve private sector 
development and employment creation.  His Gove rnment had taken a number of measures to bring 
Samoa's trade-related legislation into conformity wi th WTO rules, in particular in the intellectual 
property rights and sanitary  and phytosanitary areas. 
7. Implementation of WTO requirements was a complex process.  Considering Samoa's status as 
a least-developed country, the representative of Sa moa called on members of the Working party to 
show flexibility in negotiating Samoa's terms of entry. 
8. Members of the Working Party welcomed the app lication of Samoa to join the Organization.  
They praised the efforts undertaken so far, in partic ular in the areas of public sector reform, taxation, 
customs, and private sector development, but noted that further work would be required to achieve 
compliance with WTO rules and principles.  Members looked forward to a rapid and smooth 
accession process on appropriate terms.  Some members referred to Samoa's least-developed status 
and would take it into account when establishing Samoa's terms of entry.  
9. The Working Party reviewed the economic polic ies and foreign trade regime of Samoa and 
the possible terms of a draft Protocol of Accession to the WTO.  The views expressed by members of 
the Working Party on the various aspects of Samo a's foreign trade regime, and on the terms and 
conditions of Samoa's accession to the WTO are summarized below in paragraphs 10 to [164].  WT/ACC/SPEC/SAM/4 
 Page 3 
 
 
ECONOMIC POLICIES  
Monetary and fiscal policy  
10. The representative of Samoa said that the Central Bank of Samoa was responsible for 
formulating and implementing Samoa's monetary po licy.  The main objectives of Samoa's monetary 
policy were to ensure domestic price stability and extern al payments viability.  Direct control of credit 
and interest rates and the Liquid Assets Requireme nt, which were traditionally used to control 
monetary supply, had been removed in January 1 998 and May 1999 respectively.  The only remaining 
requirement was the Required Statutory Reserve Depos it – set at 4.8 per cent of all deposits, interbank 
deposits excluded.  Monetary control was now main ly achieved through the auction of Central Bank 
securities.   
11. Samoa's fiscal policy aimed primarily at mainta ining a strong financial discipline, reforming 
the tariff system, and focusing expenditures on prio rity areas such as health and education.  
Substantial changes in the taxation system had been  introduced in May 1998.  Taxes levied in Samoa 
included the Value Added Goods and Services Ta x (VAGST), the income tax, the property and 
investment income tax, import duties,  domestic excise taxes, import excise taxes, and other taxes.  For 
the fiscal year 2000/2001, taxes had accounted for 72.5 per cent of total government revenue, 
principally derived from VAGST (25.4 per cent), inco me tax (19.7 per cent), import duties (15.6 per 
cent), and domestic excise taxes (14.4 per cent).  Aid and grants amounted to 24.8 per cent of total 
government revenue.   
Foreign exchange and payments  
12. The representative of Samoa said that Samoa ha d become a Member of the International 
Monetary Fund (IMF) in 1971.  The value of Samo a's currency, the Tala, was pegged to a basket 
including the currencies of Samoa's main trading part ners (Australia, the European Union, Fiji, Japan, 
New Zealand, and the United States).  The Centra l Bank could make discre tionary exchange rate 
adjustments against the trade weighted basket within a limit of 2 per cent.  
13. Foreign exchange levies had been removed, and in July 2000 the Government had relaxed the 
Exchange Control Policy requirements.  There were  no restrictions on foreign exchange for current 
transactions, and his Government did not intend to  tighten the requirements on such transactions.  
Capital account transactions, however, were subj ect to controls under the Exchange Control 
Regulations.  Controls aimed primarily at preservi ng the country's external reserves.  Overseas 
borrowing and servicing of debt by the private sector had to be approved by the Central Bank.  Approval was generally granted if the transaction w as considered to benefit the domestic economy.  WT/ACC/SPEC/SAM/4 
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Remittance of private capital, profits, and divide nds were normally allowed against documentary 
evidence.  Pursuant to the Exchange Control Re gulations, all net proceeds from exporting had to be 
repatriated to Samoa and converted into local cu rrency or deposited on an approved foreign currency 
account. 
14. In response to a specific question, the representa tive of Samoa said that instruments to be 
used to defend the balance-of-payments in case of  problems would include fiscal measures to cut 
expenditures, issuance of Central Bank securities to  influence money supply and domestic credit, and 
the adjustment of the national currency's value. 
Investment regime  
15. The representative of Samoa said that his Government had developed a new investment 
policy strategy in 1999-2000, which aimed at stimula ting investment through liberalization rather than 
incentives.  The 1992/1993 Enterpri ses Incentives and Export Promotion Act had been amended in 
June 1999 to put an end the import duty and income tax exemptions for new investments.  However, 
six companies, which exported 95 per cent of th eir production, had their special privileges 
grandfathered between 29 May 1995 an d 25 June 1999.  They benefited from income tax holidays of 
up to 15 years;  a subsequent 25 per cent tax rate on assessable income;  a tax holiday on dividends of 
up to 15 years in the limits of funds invested;  and a complete exemption from customs and excise duties on both imports and exports.  The last benefit was due to expire in 2014.  There were no other 
incentive programmes in Samoa.   
16. He further noted that to facilitate and promote investment in Samoa, a Trade and Investment 
Promotional Unit (TIPU) had been established w ithin the Department of Trade Commerce and 
Industry.  Foreign investment was regulated by th e 2000 Foreign Investment Act.  The Act required 
foreign investors to apply for a foreign investment  registration certificate to the Secretary of the 
Department of Trade, Commerce and Industry.  Foreign investment cer tificates entitled foreign 
investors to a business licence.  The Act establis hed lists of restricted activities and activities 
exclusively reserved to Samoan nationals.  Th e Reserved List of Activities included public 
transportation buses, taxis, vehicles for hire, reta il trade and saw milling.  These sectors were either 
part of protection environmental programmes or cons idered to be adequately  catered for by local 
investors.  The Restricted List of Activities was under review.  The conduct of restricted activities by 
foreign investors would be subject specific cond itions, which could include the establishment of a 
joint venture with Samoan nationals, the employme nt of Samoans, the use of overseas investment 
capital, minimum or maximum limits on foreign in vestment.  Under the Local Fish Policy, local 
ownership of fisheries should account for no less than 60 per cent of total shareholding.  For all other  WT/ACC/SPEC/SAM/4 
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activities, foreign investors were subject to the same rules and regulations as for domestic investors, 
except for land related matters.  There were no restri ctions imposed on foreign investors to repatriate 
profits and capital gains, provided they presen ted the required supporting documents and tax 
clearance. 
17. Alterations of the Reserved and Restricted List s had to be approved by the Cabinet.  Any 
party, be it the Government or the private sector, wishing to modify the lists should send a justified 
written request to the Department of Trade, Co mmerce, and Industry (DTCI).  The DTCI would 
analyze the request, conduct further investigations and prepare a report, including recommendations, for consideration by the Foreign Investment Advi sory Committee (FIAC).  After deliberations, the 
FIAC would report to the Cabinet through the Minist er of DTCI.  The Cabinet would make the final 
decision and the DTCI would consult with the Atto rney General to introduce the agreed changes. 
18. The purchase, lease, and transfer of land by foreigners were restricted under the Alienation of 
Customary Land Act of 1965 and the Alienation of Freehold Land of 1972.  Foreigners were not 
allowed to own land.  They could lease land from th e Government or private owners for farming, 
residential, and commercial purposes for a period of  20 years, which could be renewed for successive 
periods of 20 years, provided that they satisfied  immigration laws.  Lease of freehold land for a 
duration exceeding 20 years required the approval of the Head of State.  In the event of a dispute over 
the terms and conditions of a lease and in cases of e xpropriation, foreign investors enjoyed the same 
rights as domestic investors.   
19. Measures had also been taken to facilitate th e recruitment of foreign workers.  The Labour 
and Employment Amendment Act of  1999 simplified procedures concer ning employment permits for 
foreign workers, and the Immigration Amendments Bill of 1998 provided for the automatic delivery 
of entry visas to foreign worker s holding a work permit.   
20. In response to questions, he informed the Working Party that there was currently no 
information available on the volume and value of fo reign direct investment, but the Government was 
working on the establishment of a database. 
State ownership and privatization  
21. The representative of Samoa said that his Govern ment held a stake in 35 enterprises in 2000, 
among which 25 were wholly State-owned.  Public utilities accounted for approximately 9 per cent of 
Samoa’s GDP in 1999 and other State-owned enterpri ses for 5 per cent.  Only a negligible proportion 
of exports and not more than 5 per cent of imports  were imputable to the activities of State-owned 
enterprises.  Government’s imports listed in  document WT/ACC/SAM/5 covered imports by WT/ACC/SPEC/SAM/4 
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Government Departments and Ministries.  Imports by State-owned enterprises were classified as 
private sector’s imports.  A list of enterprises with State-ownership as per February 2000 is 
reproduced in Table 1. 
22. Samoa's policy aimed at promoting economic grow th through private sector development and 
ensuring that partly or wholly State-owned en terprises operated on normal business considerations.  
Wherever possible, Samoa’s Government would div est itself of commercially oriented activities to 
concentrate on utilities that could not be taken over by the private sector.  In 1998, Samoa had 
consequently embarked on a programme of corporati zation and privatization, which first concentrated 
on partly owned enterprises.  Wholly owned enterpri ses were to be restructured to ensure greater 
efficiency before being privatized.  Details of th e privatization programme are presented in Table 2.  
The decision to privatize or not the remaining St ate-owned enterprises woul d be taken on a case-by-
case basis.  He added that only few of the rema ining State-owned enterprises traded goods.  Asked 
about the functions of the Agriculture Store Corpor ation, the representative of Samoa explained that 
the Corporation sold and hired tools, equipment, fe ed, seeds, fertilisers, insecticides and other supplies 
used for agricultural purposes.  The Co rporation was to be privatized.   
23. In response to a specific question, he confirmed that Samoa's privatization programme did not 
operate so as to restrict foreign investment.  The objective of Samoa's Government was, on the 
contrary, to encourage foreign investment.   
24. A new umbrella legislation had been de veloped to strengthen the performance and 
accountability of the enterprises, in which the Govern ment would retain a controlling interest, i.e. 
more than 50 per cent of total shares or the majority of votes.  In December 2001, the Parliament had passed the Public Bodies Act, which required Pub lic Trading Bodies to prepare Corporate Plans 
(Section 22 of the Act);  comply with financial reporting requirements (Section 23);  and conduct 
performance audits (Section 24).  The Act foresaw the dismissal of the Director in the event of poor 
performance demonstrated by a performance audit (Section 25) and provided for Public Trading 
Bodies to register as companies under the 2001 Compan ies Act, thereby ensuring that Public Trading 
Bodies were covered by the provisions of the Compani es Act (Section 5).  Pursuant to Section 8 of the 
Act, Public Trading Bodies were to aim at the sa me profitability and efficiency as private businesses.  
Public Bodies’ boards were accountable to the shareholding Ministers – the Minister of Finance and 
the Responsible Minister – who were liable to th e Parliament for the performance of the Public 
Bodies.  The Act also strengthened the role of the State Owned Enterprises Monitoring Unit, which 
monitored the performance of State-owned enterprises.  WT/ACC/SPEC/SAM/4 
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25. To further foster responsible economic and fi nancial management by the Government, the 
Public Money Act of 1964 had been replaced by th e Public Finance Manageme nt Act of 2001, which 
set out a number of accountability requirements aligned with the South Pacific Forum’s Eight 
Principles of Accountability.  Under the new Act, Public Trading Bodies were required to submit a 
Performance and Management Plan (Section 92 of the Act);  immediately notify to the Government 
any event which could affect their financial pos ition (Section 93);  keep proper accounts and records 
of their financial positions and transactions (Sec tion 103);  and submit Performance and Management 
reports as well as financial statements (Section 104).  The Act also granted the Financial Secretary the 
authority to inspect and investigate any Public Body believed to have failed to implement the 
Performance and Manageme nt Plan (Section 105). 
Pricing policies  
26. The representative of Samoa said that price cont rols were imposed on basic grocery products 
of particular importance for low and middle-income families.  Goods subject to price control were 
listed in the General Price Order of 1998.  The list is reproduced in Table 3.  The maximum profit 
margin took the form of a percentage mark-up based on the ex-factory price for domestic products 
and the c.i.f. price plus customs duties for imported products.  Any increase in the price of local made 
products, such as beer, biscuits, cigarettes, bread, an d corned beef, had to be approved by the Prices 
Board.  The application should include a justification of the request for increase. 
27. [The representative of Samoa stated that Samoa would apply price control measures in a 
WTO-consistent fashion, and take  into account the interests of exporting WTO Members as provided 
for in Article III:9 of the GATT 1994.  Samoa woul d also publish the list of any goods and services 
subject to price controls in its Official Gazette (the Savali).  The Working Party took note of this 
commitment.] 
Competition policy  
28. The representative of Samoa said that Samoa' s competition policy aimed at encouraging 
competition and fair market behaviour.  His Go vernment was reviewing all competition-related 
legislation, policies and programmes to remove unnecessary restrictions, and regular meetings were held with all stakeholders.  A central focal point ha d been established to administer the new legislative 
framework. 
29. The Fair Trading Act of 1998 controlled the mark-up of wholesalers and retailers for basic 
grocery products to prevent distributors from taking advantage of their local position.  Noting that the first-best solution to address a monopoly position was to increase competition, several members WT/ACC/SPEC/SAM/4 
Page 8  
 
inquired about the rationale of the measure and po ssible future plans to replace price controls by 
effective competition policies.  The representative of Samoa replied that price control aimed at 
preventing that local distributors – 1 to 3 per villa ge on average – imposed excessive prices on basic 
goods, which would deeply affect the purchasing po wer of low and middle-income families.  The 
measure would be lifted when competiti on would be considered healthy.   
30. Invited to explain how a case of anti-competitive practices conducted by an enterprise in more 
than one country would be handled in Samoa, th e representative of Samoa replied that Samoa's 
competition policy dealt only with national anti-competitive practices. 
FRAMEWORK FOR MAKING AND ENFORCING POLICIES  
31. The representative of Samoa said that Samoa had become an independent and sovereign state 
within the British Commonwealth of Independent  States on 1 January 1962.  The Constitution had 
been adopted in 1960.  The government system w as based on the English Westminster model.  The 
current Head of State held his function for life, but future Head of States would be elected by the Legislative Assembly for a five-year term.  In the absence or unavailability of the Head of State, his 
functions were taken up by the Council of Deputies,  made up of 3 Deputies elected by the Legislative 
Assembly and headed by a Deputy Head of State.  
32. The Executive Council was composed of the Prime Minister, appointed by the Legislative 
Assembly, and 12 Ministers nominated by the Assembly on the recommendation of the Prime Minister.  The Cabinet of Ministers directed and controlled the work of th e executive branch and was 
collectively responsible to the Parliament.  The Ca binet was summoned by the Prime Minister or, in 
his absence, by any Minister appointed on his beha lf.  The Cabinet could designate one or more 
persons to report to the Cabinet on government administ ration, legislative, or general interest issues. 
33. Legislative powers were exercised by the Legislative Assembly, composed of 49 members 
elected for five years by universal suffrage.  Fo rty-seven seats were reserved for “matai”, i.e. 
customary chiefs or heads of families representing th e territorial constituencies.  The two others were 
held by representatives of individual voters without a title of chief.  The Legislative Assembly elected 
two of its members to act as Speaker and Deputy Speaker.  The Speaker presided over the Assembly 
sittings.  The Head of State and the Legislative Assembly constituted the Parliament, which was 
empowered to adopt laws.  Pursuant to the Cons titution and the Standing Order of the Legislative 
Assembly, any Member of the Parliament coul d introduce a bill, a motion or a petition to the 
Assembly.  Proposals of legislative changes were in itiated by officials following consultations with 
stakeholders, including the private sector, and submit ted to a Sponsoring Minister for consideration.  
The proposal was then transmitted to the Attorney General's Office for drafting.  Once endorsed by  WT/ACC/SPEC/SAM/4 
 Page 9 
 
 
the Sponsoring Minister, the draft bill was sent to the Cabinet, along with reports from the Treasury 
and the Attorney General outlining  the fiscal and legal implications of the measure, tabled in 
Parliament after approval.  Following the second read ing, the bill was submitted to a Parliamentary 
Select Committee made up of Government and oppos ition members of the Parliament, which reported 
back to the Parliament.  It became an Act of Pa rliament after having been passed a third time by the 
majority of the Parliament's members and approved by  the Head of State.  Acts of Parliament came 
into force upon assent of the Head of State or, in the event administrative ad justments were needed 
prior to enactment, at a time set by the Sponsoring Minister.  Enacted legislation was published in the 
Samoa Gazette.  Adoption of subsidiary legisla tion required only approval of the Cabinet and the 
Head of State. 
34. Judicial power was exercised by the Court of Appeal, the Supreme Court, the District Court, 
and, for land and titles-related ma tters, the Land and Titles Court.  The Chief Justice of the Supreme 
Court was appointed by the Head of State on the recommendation of the Prime Minister.  All other judicial officers were nominated by the Head of  State on the advice of the Judicial Service 
Commission, which consisted of the Chief Justice ac ting as President, the Attorney General – or in his 
absence the Chairman of the P ublic Service Commission, and another person designated by the 
Minister of Justice.  Non-citizens could be appoi nted judges of the Supreme Court.  The Court of 
Appeal was the highest court.  It was composed  of 3 judges.  Its decisions on appeals from the 
Supreme Court were final.  The Supreme Court ha d an appellate function an d dealt with civil and 
criminal cases for which sanctions foreseen by th e law did not exceed SAT 10,000 or seven years of 
imprisonment in the case of criminal charges.  Crim inal and civil cases of minor gravity fell under the 
responsibility of the District Court.  Commercial cases against the national administration could be 
brought before the Supreme Court by both Samoan nationals and foreigners.  Foreign individuals and 
companies could engage in civil proceedings in e ither the Supreme Court or the District Court and 
lodge appeals to the Court of Appeal.  Disputes c oncerning valuation, seizures, and forfeiture were 
settled by the Minister of Finance or the Head of State.  All other cases were dealt with through the 
judicial system. 
35. The Constitution and the Declaratory Judgements Act of 1988 guaranteed any person, local or 
foreign, the right to appeal administrative decisi ons before the Supreme Court.  Procedures were set 
out in the Government Proceedings Act of 1974.  Administrative decisions could be challenged for 
breach of the Common Law rules or failure to act fairly.  The Court could order writs of habeas 
corpus, mandamus, certiorari, and prohibition, and issue injunctions and declaratory judgements.  
Foreign companies without a registered office in Samo a and appealing to local courts were required to 
pay security costs.   WT/ACC/SPEC/SAM/4 
Page 10  
 
36. Samoan nationals and foreigners could also file  a complaint about an administrative decision 
or act to the Ombudsman.  However, pursuant to the Ombudsman Act of 1988, the case could not, in 
such an event, be brought to the court simultane ously.  The Ombudsman was an independent authority 
appointed by the Head of State on the recommendati on of the Legislative Assembly for a three-year 
period.  There was no specific qualification require ment.  The Ombudsman could not be a Parliament 
member and the approval of the Prime Minister wa s required for him to hold any other office.  He 
could be removed or susp ended for reasons of disability, bankruptc y, neglect of duty, or misconduct.  
He reported back directly to the Parliament.  Samoa’s first Ombudsman had been a foreigner. 
37. [The representative of Samoa confirmed that from the date of its accession, Samoa would 
give foreign and domestic importers and exporters the right to appeal administrative action relating to 
matters subject to WTO provisions in full conform ity with WTO obligations, including Article X:3(b) 
of the GATT 1994.  The Working Party took note of this commitment.] 
38. Policies related to foreign trade were formul ated and implemented by  the Department of 
Trade, Commerce and Industry – which acted as WTO focal point, in cooperation with the Departments of Treasury, Justice, Customs, Agricu lture, and Labour;  Prime Ministers Department;  
Land, Survey and Environment Department;  Centra l Bank;  Inland Revenue;  and the Ministries of 
Foreign Affairs, and Transport.  Trade-rela ted policies were developed through the Inter-
Departmental Committee a nd the Trade, Commerce, and Industry Development Board, which brought 
together representatives of other Departments and the private sector to discuss policies, including 
foreign trade.  The Department of Trade, Comme rce and Industry was responsible for initiating and 
sponsoring any WTO-related legislation. 
39. The Government of Samoa had undertaken a reform of the public sector to improve 
transparency, accountability, and predictability in administrative and decision-making procedures.  
The Public Service Commission (PSC) advised it in its task.  On 11 December 2001, the Government 
had adopted amendments to the 1977 Public Serv ice Act concerning disciplinary action, probation, 
appeals, and grievances, and furt her changes on values, principals, and Code of Conduct had been 
introduced after approval by the PSC Committee.  The number of Departments had been reduced 
from 28 to 13, new recruitment and selection procedures introduced, and a number of human 
resources management functions delegated to De partments, including recruitment, selection, 
grievance management, and working conditions.  Ot her functions, such as remuneration, structures, 
induction, and capacity building would be transferre d during the final phase of the reform project.  
Departments had developed Corpor ate and Management Plans and were establishing client service 
charters.  Departments’ budgets were screened by the PSC and the Treasury and their performance 
evaluated in light of the Corporate Plans.    WT/ACC/SPEC/SAM/4 
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40. In reply to a question concerning the powers of the Matai to develop po licies, regulations, and 
practices at the territorial constituency level, th e representative of Samoa explained that the Village 
Fono Act of 1990 gave the “village f ono” – or Council – authority over village matters related to law 
order, and social and health issues.  Pursuant to  the Internal Affairs Act of 1995, the village council 
could recommend the adoption of by-laws and regulati ons to the Minister of Internal Affairs through 
its appointed mayor.  The mayor was in direct contact with the Internal Affairs Department. 
41. Several Members inquired about the hierarchy of  laws in Samoa and the procedures to be 
followed for the ratification of Samoa’s Protocol of  Accession.  In reply, the representative of Samoa 
said that the Constitution prevailed over all other legi slative provisions.  International instruments did 
not automatically supersede domestic law.  Accession  to international treaties and instruments had to 
be recommended by the Ministry of Foreign Affairs.   He stressed the will of his Government to 
ensure the conformity of national laws with WTO Agreements upon accession. 
POLICIES AFFECTING TRADE IN GOODS  
Trading rights (the right to import and export)  
42. The representative of Samoa said that the 1998 Business Licence Act required any natural or 
legal person carrying on any authorized business in Samoa to take out a business licence and pay an 
annual fee.  Licenses were delivered on a yearly basis.  Licence fees amounted to SAT 220 (US$73) per business activity for individual traders and SAT 500 (US$166) for companies.  The Act prohibited 
business activities such as nuclear and toxic waste dis posal or storage, export of products prohibited 
by law;  prostitution;  processing and export of endangered species; and pr oduction of weapons of 
war.  Special licences were required to import narcotics and import, sell, or serve liquor in restaurants.  
In 1997, 400 business licenses had been granted,  mainly for commerce (207), transport and 
communication (91), finance and business ser vices (26), and construction (21).   
43. To obtain a licence, traders were requested to send an application letter to the Inland Revenue 
Department (IRD), along with registration documents  from the Justice Department –Memorandum of 
Association and Articles of Association – and phot ographs of the major shareholders.  For overseas 
registered businesses, a Certificate of Incorporation had to be attached to the application.  Business 
licenses were delivered after an interview with IRD officials.  Special approvals from other 
Departments, if required, had to be submitted before the licence was granted. 
44. Importers did not need to be residents, but they were required to hold a business licence.  
Both foreign and domestic firms could be impor t agents for the delivery of imported goods and 
importers of record.  In response to a specific ques tion concerning the right of a foreign exporter to be WT/ACC/SPEC/SAM/4 
Page 12  
 
an importer of record without having a business or  a business licence in Samoa, the representative of 
Samoa confirmed that foreigner exporte rs could be importers of record. 
45. [The representative of Samoa confirmed that from the date of accession, Samoa would ensure 
that its laws and regulations relating to the right to trade in goods and all fees, charges, and taxes 
levied on such rights would be fully in conformity with its WTO obligations, including Articles VIII:1(a), XI:1 and III:2 and 4 of the GA TT 1994 and that it would implement such laws and 
regulations in full conformity with  its obligations.  The Working Part y took note of this commitment.] 
1. Import Regulation  
Customs tariff
 
46. The representative of Samoa said that Samoa had been using the Harmonized System 
Nomenclature since 1997.  Samoa's tariff classifica tion conformed with the HS 96 nomenclature at 
the six-digit level.  Samoa did not accord any tariff pr eferences, thus a single set of tariff rates applied 
to all imports regardless of the country of origin.  His Government had recently reduced the range of 
applied rates from 60-0 per cent to 20-0 per cent.  All rates were ad valorem,  except for waters, 
including mineral waters and aerated waters, cont aining added sugar or ot her sweetening matter or 
flavoured (HS 22.02);  beer made from malt (HS 22.03);  wine of fresh grapes (HS 22.04);  cigars, 
cheroots, cigarillos, and cigarettes, of tobacco  or of tobacco substitutes (HS 24.02);  other 
manufactured tobacco (HS 24.03);  motor vehicles for the transport of ten or more persons (HS 87.02);  and motor cars and other motor vehicles prin cipally designed for the transport of persons (HS 
87.03). 
47. A Member noted that the tariff rate on cigarettes remained high, providing substantial 
protection to local companies, and that public h ealth objectives could as well be achieved through an 
increase in the excise tax.  The representative of Sa moa replied that Samoa applied both high custom 
duties (90 per cent plus SAT 70 per kilo) and excise taxes (160 per cent, or SAT 129.02 per kilo or 
1,000 sticks) on cigarettes.  The exci se tax rate applied on cigarettes was the greatest excise tax rate in 
Samoa's tariff. 
Other duties and charges  
48. The representative of Samoa said that Samoa impo sed no duties or charges of any kind within 
the meaning of Article II.1(b) of the GATT 1994 on or in connection with importation other than 
ordinary customs duties.    WT/ACC/SPEC/SAM/4 
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49. [The representative of Samoa confirmed that Samoa would bind other duties and charges at 
zero in its Schedule of Concessions and Commitment s.  The Working Party took note of this 
commitment.] 
Tariff rate quotas, tariff exemptions  
50. The representative of Samoa said that Samoa did not apply tariff rate quotas on any product.  
Exempt from customs duties were diplomatic imports for official use;  accompanied passenger 
baggage;  imports for airport dut y free shops;  household effects (re turning residents and persons 
taking up initial permanent residence in Samoa);  temporary imports of yachts by tourists;  
educational aids;  disaster relief;  and bread c oncentrates and premixes.  A preferential rate was 
applied on fishing gear imported for fishing purposes.   In addition, Samoa accorded tariff exemptions 
to exporting enterprises grandfathered under the Ente rprises Incentives Schemes;  temporary imports 
subject to Section 164 of the Customs Act;  re-expor ts of ex-bonded storage; goods in transit;  and 
imports of raw materials used in the productio n of exported goods under the Duty Suspension 
Scheme.  Grandfathered tariff exemp tions amounted to 1.77 per cent of Samoa's total imports in 2001.  
All exemptions were applied on a MFN basis.  
51. [The representative of Samoa confirmed that  upon Samoa’s accession to the WTO, any tariff 
quotas and tariff exemptions would only be implemented in confor mity with the relevant WTO 
provisions including Article I of the GATT 1994 and the TRIMs Agreement.  The Working Party took note of this commitment.] 
Fees and charges for services rendered
 
52. The representative of Samoa said that pursuant to the Customs Act (as amended), the Excise 
Act (as amended), Miscellaneous Fees and Charges, and Customs Regulations, Samoa imposed fees and charges commensurate to the services rendered on both imports and exports.  The list of applied 
fees, set out in the Customs Public Circular No. 10/ 98, is reproduced in Table 4.  He confirmed that 
there was no specific mechanism ensuring that fees re lated directly to the cost of the service.  He 
considered, however, the applied fees below the approximate cost of services rendered. 
53. [The representative of Samoa confirmed that all fees and charges imposed by Samoa on or in 
connection with importation or exportation would be  operated in conformity  with the relevant 
provisions of the WTO Agreement, in particular Ar ticles VIII and X of GATT 1994.  From the date of 
accession, Samoa would not apply, introduce or reintroduce any fees and charges for services 
rendered that were applied to imports on an ad valorem  basis.  Information regarding the application WT/ACC/SPEC/SAM/4 
Page 14  
 
and level of such fees and charges, revenues colle cted and their use, would be provided to WTO 
Members on request.  The Working Part y took note of these commitments.] 
Application of internal taxes
 
54. The representative of Samoa said that imported and domestic goods were subject to a Value 
Added Goods and Services Tax (V AGST) of 10 per cent, as set out in the Value Added Goods and 
Services Tax Act of 1992/1993.  All businesses were required to register with the Inland Revenue 
Department for VAGST.  The VAGST was levied at each stage up to the retail stage.  Companies 
with an annual turnover inferior  to SAT 52,000 and primary producers were exempted from VAGST.   
55. A member invited Samoa to justify the exem ption granted to primary producers and to 
consider introducing a similar exemption for imports of similar products to comply with Article III of 
GATT 1994.  The representative of Samoa replied that Samoa had no company producing primary 
products.  Beneficiaries were only small, low inco me producers who sold only a small portion of their 
production on local markets, the rest being used for their own consumption.  Samoa had already removed support previously available to them and di d not wish to risk reducing further the already 
limited revenues of these producers.  In additi on, the levy of VAGST on these producers would prove 
to be very difficult.  Exemption of small prod ucers was, he understood, a common practice in WTO 
Members. 
56. Samoa also levied excise tax es in accordance with the Excise Tax (Domestic Administration) 
Act and the Excise Tax Rates Act of 1984, both amended in 1998;  and the Excise Tax (Import 
Administration) Act of 1984.  Products subject to ex cise taxes included tobacco;  alcohol;  passenger 
motor cars with an engine capacity of more than  2000 cc; and motor spirits and automotive diesel 
fuel.  The excise tax on domestic appliances had been eliminated in May 1998.  Tax rates, which were 
identical for imported and domestically produced go ods, were specific or mixed.  The ad valorem 
elements of the rates were applied on the ex-fact ory price for domestic goods and the CIF price plus 
any duty for imported goods.  A list of the products su bject to excise taxes is reproduced in Table 5. 
57. In response to a member who noted that Samoa's legislation referred to "import" and 
"domestic" excise taxes, and sought clarification about  the unified application of excise taxes, the 
representative of Samoa confirmed that excise ta xes on imported and domestic goods, historically 
dealt with independently, had been unified and that  all domestic taxes in Samoa, including excise 
taxes, were applied on an MFN and national treatment  basis, in accordance with Article III:1 and 2 of 
GATT 1994.  He added that his Government was r eady to modify the legislation to avoid any 
confusion.  He confirmed that no other duties or ch arges were being levied besides custom's duties, 
customs fees, VAGST, and excise taxes.  WT/ACC/SPEC/SAM/4 
 Page 15 
 
 
Quantitative import restrictions, includin g prohibitions, quotas and licensing systems  
58. The representative of Samoa said that Samoa prohibited the importation of counterfeit coins 
and bank notes to prevent counterfeiting, and of por nographic articles, publications, films, and video 
in order to protect public morals.  The importation of arms and ammunition, narcotics, right hand 
drive cars and motor vehicles over 10 years old, pestic ides, and liquor was restricted for the protection 
of human health and life and subject to licensing.   None of these goods were produced locally.  The 
list of items restricted or prohibited from impor tation could be extended for reasons of national 
security or interest in accordance with Section 49 of  the 1997 Customs Act.  He further noted that the 
importation of some plants and food stuff was al so prohibited under Samoa's SPS regulations (see 
section on SPS).   
59. Pursuant to the Arms Ordinance of 1960, li cences fees for the importation of arms and 
ammunition amounted to SAT 200 a year for companies and SAT 50 per import for individuals.  The 
importation of narcotics was regulated by the Na rcotics Act of 1997.  Samoa provided a list of 
narcotic products for which import licenses were required in document WT/ACC/SAM/5/Add.1.  
Most of these products were imported by the Na tional Hospital.  Registered pharmacists importing 
restricted narcotics were required to pay an annual lic ence fee of SAT 40.  To en sure traffic safety, the 
importation of right hand drive cars was subject to permission by the Minister of Police and the payment of a tax, in accordance with the Road Tra ffic Regulations of 1961.  A condition of non-resale 
was attached to the permit.  The importation, st orage and use of pesticides was regulated by the 
Department of Agriculture, Forests and Fisheries pu rsuant to the Agriculture, Forests and Fisheries 
Amendment Act of 1989.  Importation of pesticides was subject to both registration and licensing.  
The registration fee amounted to SAT 300 plus VAGST.  The licence fee depended on the type of 
pesticide and quantity to be imported.  As for im portation of liquor – any beverage containing more 
than two parts per cent of proof spirit, it require d a licence, as its production, purchase and sale.  
Licences were delivered only to business licence holde rs.  Before trading liquor, village stores had to 
seek permission to sell liquor from their village c ouncil.  Licenses to import liquor were neither 
restricted in number nor subject to specific criteri a, but two different licenses were needed, one to buy 
and sell liquor and one to import it.  In the case of domestic liquor, both a licence to produce and a 
licence to buy and sell were required.  Licenses we re valid for a year.  Licence fees to produce, 
purchase, sell and import liquor are presented in Table 6. 
60. Restrictions could also be imposed on goods having a negative impact on the environment 
pursuant to the Lands and Environment Act of 1989 and in accordance with the international 
conventions Samoa was a party to.  Moreover, Sa moa's national environmental country programme, 
submitted to the Executive Council of the Montreal Pr otocol in March 1997, provided for restrictions WT/ACC/SPEC/SAM/4 
Page 16  
 
on imports of ODSs – mainly CFCs – and methyl chloride, whose consumption was to be phased out 
by 2010 and 2015 respectively. 
61. [The representative of Samoa confirmed that, from the date of accession, Samoa would not 
introduce, re-introduce or apply quantitative restrict ions on imports, or other non-tariff measures such 
as licensing, quotas, prohibitions, bans and other restri ctions having equivalent effect that cannot be 
justified under the provisions of the WTO Agreemen t.  The legal authority of the Government of 
Samoa to restrict or prohibit importation of goods  into Samoa would be applied from the date of 
accession in conformity with the relevant requirements of the WTO, in particular Articles XI, XII, XIII, XVIII, XIX, XX, and XXI of the GATT 1994, and the Agreements  on Agriculture, the 
Application of Sanitary and Phytosanitary Measure s, Import Licensing Procedures, Safeguards, and 
Technical Barriers to Trade.  The Worki ng Party took note of these commitments.] 
Customs valuation
 
62. The representative of Samoa said that his G overnment had amended the 1977 Customs Act in 
1998 to move from the Brussels Definition of Value system to a valuation system based on the WTO 
Customs Valuation Agreement.  The ASYCUDA syst em had been introduced with the help of donors 
and customs procedures simplified through computer ization and the introduction of a single document 
for customs clearance.  However, the 1998 Custom s Amendment Act and Regulations needed to be 
reviewed and current WTO customs valuation provisi ons included in the Customs Principal Act to 
ensure full conformity with WTO requirement s and provide for better transparency and 
accountability.  New legislation was being drafted, but additional technical assistance was needed to 
introduce the necessary legislative and institutional changes and train personnel.  He proposed that 
Samoa would complete the work to conform with  the requirements of the Agreements on the 
Implementation of Article VII of the GATT 1994 in accordance with the action plan reproduced in 
Table 7. 
63. In response to a specific question concerni ng the Interpretative Notes to the Customs 
Valuation Agreement, the representative of Samoa said  that he was not in a position to specify yet 
whether the Interpretative Notes, wh ich were an integral part of th e Agreement, would be included in 
the text of the law itself. 
Rules of origin  
64. Referring to Samoa's statement that rules of origin were not needed as trade measures in 
Samoa were applied on an MFN basis, a member recalled that Samoa required certificates of origin for imports of goods covered by SPS regulations and might, in the future, need to determine the  WT/ACC/SPEC/SAM/4 
 Page 17 
 
 
country of origin to apply trade remedies, such as safeguards and countervailing duties, or other WTO 
provisions.  This member sought a commitment from Samoa that regulations would be notified and 
implemented in conformity with the WTO requirement on Rules of Origin before applying any trade 
remedy.  
65. [The representative of Samoa confirmed that, from the date of accession, Samoa’s preferential 
and non-preferential rules of origin would comply fully with the WTO Agreement on Rules of Origin, 
including the provisions of Article 2(h) and Annex II , paragraph 3(d) of the Agreement, i.e., that for 
non-preferential and preferential rules of origin, respectively, the customs authority would accept 
requests from an exporter, importer or any person w ith a justifiable cause for an assessment of the 
origin of the import.  The Working Party took note of this commitment.] 
Other customs formalities  
66. The representative of Samoa said that Sa moa was not a party to the World Customs 
Organization.  Its customs formalities were based on international practice as provided for in the 
Kyoto Convention.  Samoa did not require any sort of certification or customs documentation by consular officials in the country of export.  
Preshipment inspection
 
67. The representative of Samoa said that his Government did not use the services of pre-
shipment inspection firms and had no intention to do so. 
Anti-dumping, countervailing duties, safeguard regimes  
68. The representative of Samoa said that Samoa had no specific legislation providing for the 
imposition of countervailing duties or safeguard measu res and had no plans to use such measures.  
However, provisions concerning the imposition of an ti-dumping measures existed in Section 9 of the 
Customs Tariff Act of 1975, but were not consiste nt with the WTO Anti-Dumping Agreement.  He 
added that these provisions had never been implemen ted and that Samoa had no intention to use them. 
69. Several members expressed concern over the non- conformity of Section 9 of the Customs 
Tariff Act of 1975 with the WTO Anti-Dumping Agre ement and Samoa's statement that, given the 
difficulty for a small country like Samoa to use WT O trade remedy provisions, tariff flexibility would 
be used if necessary to provide protection.  These members urged Samoa to review or repeal its anti-
dumping legislation and to ensure that anti-dum ping and countervailing duties, and safeguard 
measures would be applied in full conformity with  WTO provisions.  In reply, the representative of 
Samoa explained that, while willing to implement WT O consistent measures, Samoa did not have the WT/ACC/SPEC/SAM/4 
Page 18  
 
financial and human capacity to use anti-dumping a nd countervailing duties, and safeguard measures.  
His Government nevertheless intended to review Samo a's legislation in this area while amending the 
Principal Customs Act. 
70. [The representative of Samoa confirmed th at Samoa would not apply any anti-dumping, 
countervailing or safeguard measures until it had im plemented and notified to the WTO appropriate 
laws consistent with the provisions of the WTO Agreements on these matters.  Samoa would ensure 
the full conformity of any such legislation with the relevant WTO provisions, including Article VI 
and XIX of the GATT 1994 and the Agreement on the Implementation of Article VI, the Agreement 
on Subsidies and Countervailing Measures and the Ag reement on Safeguards.  After such legislation 
was implemented, Samoa would only apply any anti-dumping duties, countervailing duties and 
safeguard measures in full conformity with the relevant WTO provisions.  The Working Party took 
note of these commitments.] 
2. Export regulation  
Customs tariffs, fees and charges for services rende red, application of internal taxes to exports  
71. The representative of Samoa said that the regi stration requirements for engaging in exporting 
were the same as for importing.  Exporters had to hold a business licence.  Samoa did not impose any 
duties on exports and there were no specific export licensing procedures.  However, exporters were 
required to report the f.o.b. value of their exports to the Central Bank for statistical purposes prior to 
exportation.  A Customs Department Export Entry Form and an Export Form E, available at the 
Central Bank, had to be completed in four copi es and presented for certification to the Central Bank 
prior to shipment. 
Export restrictions  
72. The representative of Samoa said that Samoa prohibited the exportation of raw logs, live 
coral, and kava planting material, and restricted Samoan antiquities and birds exports.  Samoa did not 
impose measures, such as minimum export prices, voluntary export restrictions, and orderly 
marketing arrangements.  
73. Prohibition of raw logs exports had been introduced following the two cyclones of 1990 and 
1991 and aimed at restricting logging to avoid furthe r soil erosion and water run-off.  The prohibition 
would be reviewed once the programme of reforesta tion carried out by the Fo restry Division of the 
Ministry of Agriculture would be completed, ta king into account soil erosion effects, watershed 
catchment areas, water quality, and agriculture and environmental issues.  Both the Government and  WT/ACC/SPEC/SAM/4 
 Page 19 
 
 
NGOs' were involved in the monitoring of environm ental issues.  Provisions restricting domestic 
commercial logging existed in the draft Forest Act of 1967 and draft Forest Resource Policy, and 
national standards for logging were set out in the draft Code of Logging Practice (COLP).  These texts 
still had to be approved by the Cabinet, but two workshops about COLP regulations had already been 
organized for landowners and logging cont ractors on Samoa's two main islands.  
74. Exportation of live coral was prohibited to preven t further destruction of one of Samoa's few 
natural resources, already severely damaged by the 1990 and 1991 cyclones and detrimental fishing 
practices, and ensure the long-term sustainability of Samoa's fishery resources.  The ban was implemented in parallel with village fishery resour ce management plans to revitalize Samoa's inshore 
resources and legislation on illegal fishing practices.   Extraction of any sea product was controlled.  
Removal of live coral was subject to Minister's approval pursuant to Sections 119 and 120 of the 
Lands Surveys and Environment Act of 1989.  In fringers incurred conviction or a fine of up to 
SAT 5,000 (Section 122).  The Minister's decision took into account the environmental impact of coral removal.  Consent was mainly granted for e xport of coral for scientific research, not commercial 
purposes.  Given the state of Samoa's coral reefs, the commercial exportation of coral was unlikely to 
be authorized in the future.  Prohibition of Ka va planting materials exports aimed at preserving 
Samoa's natural resources and cultural values.  This decision was however under review.   
75. Exportation of Samoan antiquities had to be approved by the Head of State, who could 
acquire them subject to the payment of an adequate compensation, as provided for in the Samoan 
Antiquities Ordinance of 1954.  Samoan antiquities exported without approval could be seized by 
customs officials.  As for birds, their export was restricted for environmental reasons and subject to 
authorization by the Minister of Agriculture in  accordance with the Wild Animals Regulations of 
1993.  This measure was implemente d in parallel with prohibitions on local hunting and collection of 
protected species.  
76. The representative of Samoa confirmed that Samo a would review restric tions on raw logs and 
Kava planting materials exports and notify WTO Members of developments in these areas on a 
regular basis.  
Export subsidies  
77. The representative of Samoa said that Samoa di d not apply any prohib ited subsidies.  His 
Government had abolished the Export Financing Facility on 31 December 1997, as part of the 
liberalization of the financial system and in line w ith the Central Bank of Samoa Act of 1994.  Local 
banks made financing available to exporters at ma rket interest rates and the Government did not 
provide any kind of support to Samoa's exporters. WT/ACC/SPEC/SAM/4 
Page 20  
 
78. Samoa operated an import duty drawback scheme administered by the Customs Department. 
Duty drawback was regulated by the Customs Act 1977, Sections 166-168, and the 1986 Customs 
Regulations – Regulations 68-71 –, and subject to  strict compliance requirements, including prior 
notification, inspection/examination, shipment and ex port certification, entry, and claim.  To prevent 
claims on products sold on the domestic market, Sa moa's duty drawback regulations provided for 
inspection and certification of shipments at the time  of export before clearance of the claim for duty 
drawback.  Penalties for violation of duty drawback regulations were laid down in the Customs Law.  
79. [The representative of Samoa confirmed that from the date of accession, Samoa would not 
maintain any subsidies, including export subsidies,  which met the definition of a prohibited subsidy 
contained in Article 3 of the Agreement on Subs idies and Countervailing Measures, and would not 
introduce such prohibited subsidies from the day of accession.  The Working Party took note of this 
commitment.]  
3. Internal policies affecting foreign trade in goods  
Industrial policy, including subsidies  
80. The representative of Samoa said that Samoa's industrial policy aimed at stimulating private 
sector competition and domestic and foreign invest ment through liberalization.  Apart from the 
incentives granted to the firms grandfathered under the Enterprise Incentive Sc heme or located in 
Samoa's free zones, Samoa's legislation did not provide for any other benefit.  No public sector enterprises were entitled to subsidies or preferred credit arrangements. 
81. [The representative of Samoa confirmed that an y programmes that granted subsidies would be 
administered in line with the Agreement on Su bsidies and Countervailing Measures and that all 
necessary information on notifiable programmes woul d be notified to the Committee on Subsidies and 
Countervailing Measures in accordance with Article 25 of the Agreement upon entry into force of 
Samoa's Protocol of Accession.  The Working Party took note of this commitment.] 
Technical barriers to trade, sanitary and phytosanitary measures  
(a) Standards and certification  
82. The representative of Samoa said that Samoa did not have nor intend to put in place a 
comprehensive regime for standards and technical regulations.  Samoa did not apply any mandatory 
standards or technical regulations.  It had not concluded any bilateral or  multilateral agreements 
related to standards and was not a signatory to any mutual recognition agreements/arrangements of 
conformity assessment procedures.  WT/ACC/SPEC/SAM/4 
 Page 21 
 
 
83. A member noted that Samoa's requirement that pesticides be labelled a ccording to the World 
Health Organization recommended classifications by the degree of hazard fell under the provisions of 
the TBT Agreement and that environmental measures applied under the Samoan Lands and 
Environment Act of 1989 could possibly be covere d both by the TBT and SPS Agreements.  Samoa 
was invited to ensure that any standards and tec hnical regulations, where relevant, were applied in 
accordance with the TBT Agreement.  In reply, the representative of Samoa said that Samoa did not 
have the sufficient human and material resources to  introduce and enforce technical regulations.  The 
pesticide labelling requirement was an exception and was based on international standards. 
84. Some members of the Working Party reminded Samoa that the WTO TBT Agreement did not 
require Samoa to implement standards in any ar ea, but any standards and conformity assessment 
systems introduced in the future would need to be  consistent with WTO requirements.  Fundamental 
obligations included in particular transparency and MFN and national treat ment for imported goods.  
These members sought confirmation that, should Samoa institute controls and rules for standards and 
technical regulations, standards certification, a nd labeling requirements, these would be applied 
equally to imported and domestic good s;  would not be used to restrict imports nor applied in an 
arbitrary manner, in a way that would discrimin ate between supplier countries where the same 
conditions applied or as a disguised restriction to in ternational trade;  that certification requirements 
would be administered in a transparent and exped itious manner;  and that Samoa would be willing to 
consult with WTO Members concerning the effect of these requirements on their trade with a view to 
resolving specific problems. 
85. [The representative of Samoa stated that Sa moa would establish an enquiry point as soon as 
possible within the Department of Trade, Commer ce and Industries, responsible for answering all 
enquiry and notifications as provi ded in the Agreement on Technical Barriers to Trade.  Samoa would 
ensure that no technical regulations, standards and conformity assessment procedures are adopted or 
implemented until Samoa has implemented appropriate  laws ensuring conformity with the provisions 
of the Agreement on Technical Barriers to Trade.  Samoa would ensure the full conformity of any such legislation with the Agreement on Technical Ba rriers to Trade.  The Working Party took note of 
these commitments.] 
(b) Sanitary and phytosanitary measures
 
86. The representative of Samoa said that Samoa' s existing sanitary and phytosanitary measures 
were applied and regulated by the Agriculture, For ests and Fisheries Ordinance of 1959;  the Plants 
and Soils Importation (Disease Control) Ordina nce of 1950 and Regulatio ns of 1951;  and the 
Guidelines for Pesticide Registration and Import Permits  of 1991, all administered by the Ministry of WT/ACC/SPEC/SAM/4 
Page 22  
 
Agriculture, Forests, Fisheries and Meteorology;  and the Food and Drugs Act of 1967, administered 
by the Health Department. 
87. Samoa was a member of the CODEX Alimentarius Commission and the Pacific Plant 
Protection Organization.  Its interests in the Inte rnational Office for Epizootics and the International 
Plant Protection Convention were represented thr ough the South Pacific Community and the FAO.  
Samoa's SPS measures were based on the informat ion provided by the South Pacific Community, 
which collected pest data from rele vant international organizations. 
88. Plants prohibited from importa tion included all fresh fruit, sensitive vegetables, and seeds 
covered with pulp imported from areas where harm ful fruit flies was known to exist (other than 
Bactrocera xanthodes and psidii);  coconut plants and parts thereof;  pineapple and related plants from 
Fiji and areas not covered by the South Pacific Co mmission;  rice plants and parts thereof, except 
milled for human consumption;  citr us related plants or parts ther eof, except from areas free from 
citrus canker (Xanthomonas  citri );  cacao plants and parts thereof from areas exposed to Witch’s 
Broom Disease (Morasmium  fernicious ) or Swollen Shoot Virus;  rubber plants and parts thereof 
from areas exposed to the American leaf disease (Dothiella ulei ), and imported from other areas in the 
form of seed or budwood only;  plants of the genus Musa  (bananas or related plants) from areas 
exposed to the Panama disease (Fusarium  oxisporum  var. cubense ) or Banchytop Virus Disease;  
sugar-cane plants or parts thereof;  coffee pl ants from areas exposed to the Blackwood disease 
(Thielaviopsis  Neocaledoniae ) or where coffee bean borer/stephe noderes coffee were being grown;  
Alocasia or Colocasia plant species or related plan ts except as Tissue Culture  material under special 
permit for research purposes;  yam, cassava or any root  crop or vegetable;  hay,  chaff, grain husks or 
leaves imported as packing or bedding material – all other packing or bedding material were subject 
to fumigation upon arrival at the expense of the importer.  
89. Authorization to import prohibited plants could be granted by the Director of Agriculture 
provided that the plants were in tissue culture, free of antibiotics and microbial suppressants;  in 
sealed and sterile containers;  and labelled with bot anical plant names, and subject to the presentation 
of an Import Permit from Samoa and a Health Ce rtificate from the country of origin.  Four 
authorizations for different varieties of bananas had been delivered since 1995, and seven for taro 
since 1994. 
90. Importation of other plants and parts thereof required an import permit from the Director of 
Agriculture.  Applications for permits should include  information on the nature of imports, country of 
origin, supplier's address, reasons for importation, frequency of imports, and additional information as 
required.  Before or upon entry of the imported pl ants and plant materials into Samoa, the importer  WT/ACC/SPEC/SAM/4 
 Page 23 
 
 
was required to submit to the inspector of the Depa rtment of Agriculture a phytosanitary certificate 
issued by a competent authority in the country of origin.  The certificate should stipulate the content 
of the shipment, origin of the products, and type of tr eatment received if any;  attest inspection of the 
products;  and confirm their harmle ssness and conformity with the c onditions laid out in the import 
permit.  All imported plants and plant materials were examined by  an authorized inspector.  Non-
complaint consignments were seized or disposed of, and costs incurred charged to the importer.  
Importers of livestock were also re quired to apply for an import permit to the Director of Agriculture.  
Information to be provided included breed, colour , and age of imported livestock, along with the 
address of the exporter.  
91. He further noted that all import permits were gr anted by the Director of Agriculture following 
an Import Risk Analysis evaluating the pest status of the country of origin and recommendations of 
the Quarantine Advisory Committee, composed of technical personnel, and Principal Veterinarian.  
The exporting country was requested to submit a pest list for the commodity to be exported to serve as 
a basis for the pest and disease ri sk assessment.  He confirmed that  Samoa recognized pest free areas 
within countries and did not require total pest  freedom throughout a country to accept imports.  
Recommendations were published in the local ne wspapers and Annual Re ports and Performance 
Monitoring reports of the Government.  Import Heal th Standards were then developed and included in 
the import permit.  Fees charged for require d SPS procedures on imported products amounted to 
SAT 110 a year for commercial importers and SAT 5 per shipment for private importers. 
92. Importation of pesticides was subject to re gistration with the Pesticides Committee and 
delivery of an import permit by the Registrar.  Samoa prohibited the importation of pesticides banned 
under the Food and Agriculture Organization a nd United Nations Environment's Programme.  
Imported pesticides had to be labelled according to the World Health Organization recommended 
classifications by the degree of hazard.   
93. He stated that all export shipments had to  be accompanied by a phytosanitary certificate 
issued by the Ministry of Agriculture's Quarantin e Service at the point of exit following inspection 
and subject to prior notification.  In response to  a specific question concerning the inspection process 
of domestic and imported/exporte d products, the representative of Samoa explained that export 
shipments were inspected in th eir totality.  As for imported goods, only a sample (600 units per 
consignment) was subject to control upon arrival.   Locally produced goods sold on the domestic 
market were not inspected. 
94. The representative of Samoa acknowledged that Sa moa would need to review its whole SPS 
system to bring it into conformity with WTO require ments.  Samoa's legislation needed to be updated, WT/ACC/SPEC/SAM/4 
Page 24  
 
and institutions strengthened.  Samoa's current SPS measures related mainly to plant protection, and 
specific regulations dealing with food safety and huma n health would have to be developed.  Some 
measures had already been undertaken.  Assistan ce was being received from AUSAID to review 
quarantine legislation and a series of workshops had been organized to enhance staff knowledge on 
this issue.  In response to members inviting Samoa to adopt the relevant international standards and 
draft legislation that would clearly state that Samo a would take in and follow such standards, the 
representative of Samoa confirmed that his Governme nt intended to adopt such standards where they 
existed.  
95. He added that achieving compliance with th e requirements of the SPS Agreement was a 
complex task.  Samoa was accordingly seeking a tran sition period as outlined in the action plan for 
the implementation of the SPS Agreement reproduced in Table 8.  Implementation of the Agreement 
would depend on the technical assistance made availa ble by WTO Members and relevant international 
organizations. 
Trade-Related Investment Measures (TRIMs)  
96. The representative of Samoa said that Samoa ha d no measures in place that conflicted with 
the WTO Agreement on Trade-Related Investment Measures. 
97. [The representative of Samoa said that Samoa would not maintain any measures inconsistent 
with the TRIMs Agreement and would apply th e TRIMs Agreement from the date of accession 
without recourse to any transition period.  The Working Party took note of this commitment.] 
State trading entities  
98. The representative of Samoa said that none of Samoa's State-owned enterprises trading in 
goods had been granted a monopoly or any special pr ivileges that would enable them to influence 
imports or exports.  None of them were therefor e State trading enterprises in the meaning of the 
Understanding of Article XVII of the GATT 1994.  Th e Cocoa and Copra State Marketing Boards had 
been abolished in 1990.  However, given the smal l size of Samoa's market, one enterprise – Mobil – 
had been granted an exclusive five-year contract to supply and distribute oil and petroleum products 
in Samoa following a competitive tendering process.  At the expiration of the contract in 2003, a new competitive process would be carried out.  As there was no limitation on the amount of oil and 
petroleum products that could be imported, he was of the view that the exclusive licence granted to 
Mobil did not constitute a quantitative restriction.    WT/ACC/SPEC/SAM/4 
 Page 25 
 
 
99. Asked to provide more information on the trade activities of the Agriculture Store 
Corporation (ASC), the representative of Sama said that this 100 per cent State-owned enterprise sold 
and hired out tools, equipment, seeds, and other supplies used in the agricultural industry.  The 
Corporation had also been involved in the producti on of bananas, both for exportation and the local 
market, but was now divesting itself of this loss-maki ng activity.  He added that the ASC operated in 
competition with private enterprises, which supplied the same services and products. 
100. As to State-owned enterprises supplying servi ces, they generally enjoyed a monopoly position 
due to the small size of the domestic economy.  Co mpetition existed however in  some areas, such as 
insurance, where the Samoa Life Insurance Corpor ation competed with several insurance firms – 
including the newly established Colonial Insura nce Company, or telecommunication, where the 
Samoa Communications Limited was exposed to  competition for the provision of telephone 
equipment.  The Government was developing a regul atory framework for telecom operators to ensure 
greater competition. 
101. [The representative of Samoa confirmed that Samoa would apply its laws and regulations 
governing the trading activities of State-owned en terprises and other enterprises with special or 
exclusive privileges and would act in full conformity  with the provisions of the WTO Agreement, in 
particular Article XVII of the GATT 1994 and the U nderstanding on that Article  and Article VIII of 
the GATS.  Samoa would notify any enterprise fa lling within the scope of Article XVII.  The 
Working Party took note of these commitments.] 
Free zones, special economic areas  
102. The representative of Samoa said that the provisions  of the Industrial Free Zone Act of 1974 
establishing two industrial parks as free zones had been repealed by the Enterprise Incentives and 
Export Promotion Act of 1992/1993.  The incentiv es available to domestic and foreign investors 
operating in these parks under the Industrial Free Zone Act of 1974 – i.e. exemption from import 
duties and income tax – were no longer applicable.  However, the exported output of firms located in 
these zones was exempt from VAGST, while non-expor ted products were charged at a 10 per cent 
rate. 
103. Investors wishing to locate their business in the industrial parks had to apply for land lease to 
the Samoa Land Corporation.  Leases were granted fo r 20 years and could be renewed once.  There 
were no specific performance requirements.  Forei gn and local investors were treated on an equal 
basis. WT/ACC/SPEC/SAM/4 
Page 26  
 
104. [The representative of Samoa said that any free zones or special economic areas, which it 
established, would be fully subject to the coverage of its commitment s in its Protocol of Accession to 
the WTO Agreement and that Samoa would ensure enforcement of its WTO obligations in those 
zones or areas.  Goods produced in any such zon es or areas under the tax and tariff provisions that 
exempt imports and imported inputs  from tariffs and certain taxes w ould be subject to normal customs 
formalities when entering the rest of Samoa, includ ing the application of tariffs and taxes.  The 
Working Party took note of this commitment.] 
Government procurement  
105. The representative of Samoa said that government procurement was administered by the 
Treasury Stores.  All tenders had to be advertised for at least two weeks.  Projects worth less than 
SAT 5,000 required only verbal price offers.  All othe r contracts had to be quoted in writing by at 
least three different suppliers.  Government tenders  inferior to SAT 20,000 were open only to local 
suppliers – often importers of ove rseas products or partners of ove rseas firms – unless the procured 
goods were not available locally.  Tenders of great er value were open to international bidders and 
followed internationally accepted bidding procedures .  Under this process, quotes were subject to 
technical, financial, environment, and legal analys is.  The Government's Tenders Board advertised 
and awarded tenders for all projects worth SAT 200,000 or more.  Contracts valued between 
SAT 200,000 and SAT 500,000 had to be assessed by th e Tenders Board and projects of greater value 
approved by the Cabinet.  
106. He noted that the Government was revising the Public Money Act.  The proposed policy, yet 
to be approved, included the application of a do mestic preference margin of 15 per cent to all 
international tenders.  Samoa did not have any app eal mechanism, but bidders were present at the 
opening of tenders. 
107. Asked whether Samoa intended to initiate negotiations fo r accession to the Government 
Procurement Agreement (GPA), the representative of Samoa noted very few, if any, Samoan 
government contracts would be covered by the Agr eement due to the value thresholds applied under 
the GPA.  Moreover, large contracts were ofte n implemented in the context of economic aid 
programmes, which were covered by the procuremen t rules of the organisations concerned.  Thus, 
Samoa did not intend to join the plurilater al Agreement on Government Procurement. 
Trade in Civil Aircraft  
108. The representative of Samoa said that aircraft a nd aircraft parts for the commercial transport 
of persons were exempt from customs duties, while ot her aircraft and aircraft parts were subject to an  WT/ACC/SPEC/SAM/4 
 Page 27 
 
 
8 per cent duty.  Samoa did not accord tariff exemp tions on equipment, parts, or technical supplies 
required for airports in connection with air services. 
Transit  
109. The representative of Samoa said that Samoa did not restrict trade in transit. 
Agricultural policies  
(a) Imports  – description of the types of border protection maintained 
110. The representative of Samoa said that customs du ties were the only type of border protection 
maintained. 
111. A member noted that Samoa was part of the Regional Sugar Agreement, whereby Fiji sold 
agreed quantities of sugar at pre-determined prices to the other parties to the Agreement – Kiribati, 
Solomon Islands, Tonga, Tuvalu, and Samoa.  That member sought more detailed information on the 
functioning of the Agreement, in particular on whether sugar could be freely imported from any 
source or first had to be purchased from Fiji, a nd whether licenses were required for the importation 
and exportation of sugar under the Agreement.   
112. In reply, the representative of Samoa said that the yearly quotas established under the 
Agreement were indicative and importers free to  buy sugar from other sources.  Quotas were 
monitored on a quarterly basis.  In the event of  under- or over-utilisation of quotas in the first six 
months, consultations would be held between the concerned parties to reduce or increase the quotas.  
No licence was required for the exportation of su gar from Fiji.  The purchase and export of sugar 
under the Agreement were carried out  by an agent appointed by the Forum Secretariat in consultation 
with parties to the Agreement.  The Secretariat' s role was to facilitate the administration of the 
Agreement.  Any country wishing to become a party to the Agreement had to apply to the Forum Secretariat.  Decisions were taken at the unani mity.  He added that the Agreement had been 
suspended. 
(b) Exports
 
113. The representative of Samoa said that Samoa did not prohibit or restrict exports of 
agricultural products, apart from birds for environmen tal reasons.  He confirmed that Samoa operated 
no export credit, export credit guarantee or insu rance programmes for agricultural products.  WT/ACC/SPEC/SAM/4 
Page 28  
 
(c) Internal policies
 – i.e. description of, and the budgetary  expenditure and any revenue foregone 
 involved in each of the domestic support measures in place 
114. The representative of Samoa said that his Government had embarked on a reform programme 
to liberalize all sectors of the economy, including agriculture.  Price support policies for agricultural 
products had been eliminated.  Current policies ai med at improving subsiste nce farming and helping 
farmers adjust to open market conditions.  The Stabex funds received from the European Community 
were used according to the Government's prioriti es, mainly for infrastructure development (building 
of roads, slaughterhouses, etc.) 
115. He provided information on domestic support an d export subsidies in agriculture for the 
period 1997-1999 in document WT/ACC/SPEC/SAM/3 of  30 August 2001, subsequently revised in 
document WT/ACC/SPEC/SAM/3/Rev.1 of 12 June 2003.   He noted that all support provided during 
this period qualified as "Green Box" measures exempt from reduction commitments.  His 
Government provided assistance for research on crops  and plant pests, pest and disease control, and 
agricultural production, as well as extension, advisory, and inspection services.   
116. Noting that Samoa no longer granted export subs idies, several members asked Samoa to bind 
its export subsidies at zero both in volume and value terms.  The representative of Samoa replied that 
his Government would consider this request. 
Textiles Regime   
117. The representative of Samoa said that Samoa had no specific policies related to textiles.  
Samoa's textile and apparel industry counted only one exporting industry and had an important 
potential for development.  Foreign investors we re encouraged to invest in this sector. 
Trade-Related Intellectual Property Rights (TRIPS)  
1. General  
(a) Industrial property protection  
118. The representative of Samoa said that intellect ual property was regulated by the Trademarks 
Act of 1972, the Industrial Designs Act of 1972, th e Patents Act of 1972, and the Copyright Act of 
1998.  While the 1998 Copyright Act complied with WTO TRIPS regulations, other pieces of legislation would have to be revi sed to be brought into conformity with the TRIPS Agreement.  His 
Government was receiving technical assistance to this end under the Regional Focussed Action Plan  WT/ACC/SPEC/SAM/4 
 Page 29 
 
 
run jointly by WIPO, IP Australia, and the Pacific Islands Forum Secretariat, but additional assistance 
was needed, including training for specialized pe rsonnel and the public and awareness programmes. 
119. He accordingly requested that Samoa be grante d the transition period applicable to least-
developed countries under Article 66:1 of the TRI PS Agreement, which extended the implementation 
period of the Agreement until 1 January 2006.  He proposed an action plan to achieve WTO 
conformity, which is reproduced in Table 9.  He stressed that the timeframe indicated in the table 
relied upon the provision of adequate technical assistance by WTO Members.  
(b) Responsible agencies for polic y formulation and implementation  
120. The representative of Samoa said that respons ibility for formulation and implementation of 
intellectual property policy rested with the Registries Division of the Justice Department. 
(c) Participation in internationa l intellectual property agreements  
121. The representative of Samoa said that Samoa ha d been a party to the World Intellectual 
Property Organisation (WIPO) since 11 October 1997.  It intended to join the Paris Convention for the 
Protection of Industrial Property and, prior to becoming a Member of the WTO, the Berne Convention for the Protection of Literary and Artistic Works.  His Government was still considering whether to be 
a party to other intellectual property conventions, in  particular the Patent Cooperation Treaty and the 
International Convention on the Prot ection of New Varieties of Plants. 
(d) Application of national and MFN treatment to foreign nationals
 
122. The representative of Samoa said that Samoa a pplied different fees and charges to foreign 
nationals for the registration of trademarks, industria l designs, and patent.  He provided a copy of the 
revised schedule of fees effective since 1 Ju ly 1998 in document WT/ACC/SAM/4/Add.1.   
2. Substantive standards of protection, includi ng procedures for the acquisition and maintenance 
of intellectual property rights  
(a) Copyright protection  
123. The representative of Samoa said that the Copyri ght Act had been enacted by the Parliament 
in June 1998 and entered into force on 1 Septembe r 1998.  The Act provided copyright protection to 
literary and artistic works, including books, pamphl ets, articles, computer programmes and other 
writings;  speeches, lectures, addresses, sermons, and other oral works;  dramas, dramatic-musical 
works, pantomimes, choreographic works and othe r works created for stage productions;  folklore 
stage productions;  musical works with or withou t accompanying words;  audio-visual works;  WT/ACC/SPEC/SAM/4 
Page 30  
 
architectural works;  drawing, painting, sculpture, engraving, lithography, tapestry, and other works of 
fine art;  photographic works;  works of applied ar t; and illustrations, maps, plans, sketches, and three 
dimensional works relative to geography, topography architecture or science;  and derivative works, 
including databases provided that the data was in read able form and its arrangement original in nature.  
Protection was also granted to performer s, sound producers, and broadcasters. 
124. The Act extended copyright protection to expressions  of folklore, including folk tales, poetry, 
riddles, songs instrumental folk music, folk da nces and plays, production of folk arts such as 
drawings, paintings, carvings, sculptures, pottery , terra-cotta, mosaic, woodwork, metal ware, 
jewellery, handicrafts, costumes and indigenous textiles.  Expressions of folklore were protected 
against reproduction;  communication to the public by performance, broadcasting, distribution by 
cable or other means;  and adaptation, transla tion and other transformation for commercial purposes 
or outside the traditional or customary context.  Folklore protection applie d equally to non-nationals. 
125. Protection was provided for the lifetime of the author and 75 years after his/her death or the 
death of the last surviving author  in the case of joint authorship.  He added that his Government 
intended to establish an agency to administer copyrights.   
126. In response to a specific question, he conf irmed that translations, adaptations and 
arrangements were protected as works, and that protection covered audiovisual works as well as 
published and unpublished works, in accordance with  Articles 2 and 3 of the Berne Convention.  
127. A member noted that the Copyright Act of 1998 referred to databases as "derivative works", 
which implied that the underlying data was nec essarily protectable, while the TRIPS Agreement 
considered databases as compilations of data who se selection and arrangement should be protected as 
such.  This Member consequently asked Samo a whether additional protection was provided for 
databases under a separate law.  The representative of  Samoa replied that Samoa's legislation did not 
provide for additional protection. 
(b) Trademarks, including service marks  
128. The representative of Samoa said that trademar ks were protected in accordance with the 
1972 Trademarks Act.  Protection was granted to ma rks with distinctive characteristics, not causing 
confusion and not contrary to la w or morality.  Application for registration of a mark was to be 
submitted to the IP Registrar of the Justice Depa rtment.  Decisions to grant a trademark were 
published in Samoa's Official Gazette, Savali.  Any objection had to be sent to the Registrar within 
three months following the date of advertisement.   Upon notification of the objection, the applicant 
had three months to provide a counter statement,  after which the Registrar would take the final  WT/ACC/SPEC/SAM/4 
 Page 31 
 
 
decision.  Trademark protection was provided for 14 years and could be renewed.  Applications for 
renewal were to be submitted within the 12 months  preceding the expiration of protection.  Trademark 
rights could be transferred or assigned with or wit hout agreement of the holder.  Samoa's legislation 
provided for priority registration for overseas trademarks .  In such events, the date of local registration 
would be the date of entry into force of the overseas registration.   
129. The Trademarks Act did not contain any specific provisions concerning service marks, well-
known marks – although some of them were protected under the Act, or the nullification of protection 
in case of non-use.  However, the Act was being re vised to be brought into conformity with the 
TRIPS Agreement, and explicit provisions on service marks and well-known marks would be 
included.  Samoa was receiving technical assistance from WIPO in this regard. 
(c) Geographical indications, including appellations of origin  
130. The representative of Samoa said that Samoa had no legislation protecting geographical 
indications, including appellations of origin.   
(d) Industrial designs  
131. The representative of Samoa sai d that industrial designs were  protected under the Industrial 
Designs Act of 1972.  Only new i ndustrial designs filed for the first time in Samoa, and which had not 
been disclosed to the public during the 6 months pr eceding the filing, could be registered under the 
Act.  Applications for registration were to be subm itted to the IP Registrar of the Justice Department 
and should include a specimen of the object incorporating the industrial design or a photographic or 
graphic representation of the industrial design, along with information about the kind of products for 
which the industrial design would be used.  Protection could be provided to join t creators of industrial 
designs and their successors.  Priority claims for industrial designs already filed in another country 
were to be accompanied by a written declaration specifying the date and reference of the earlier 
application;  the name of the country in which th e industrial design had already been registered;  the 
name of the applicant;  and a certified copy of the previous application.  Protection was provided for 5 
years and could be renewed twice.  The Minister  could suspend the registration requirement, for 
nationals from countries granting reciprocal treatme nt to Samoan nationals .  He acknowledged that 
this provision was inconsistent with the MFN principle of the WTO.  
132. The holder had the right to request the competent authority to take civil action against illicit 
reproduction of the protected industrial design in th e manufacturing of a product;  importation, sale, 
and use of a product reproducing the industrial desi gn;  and the possession of such a product for sale 
purposes or simple use.  Industrial designs could be  assigned, transferred by succession, or licensed.  WT/ACC/SPEC/SAM/4 
Page 32  
 
Joint owners could transfer, use, and exercise thei r rights separately, but licenses had to be granted 
jointly.  Licence contracts and modifications or re newals of licence contracts involving the payment 
of royalties abroad had to be approved by the Minister of Justice.  The owner could renounce the 
registration of an industrial design by submitting a statutory declaration to the Registrar, which had to be complemented, in the event a licence had been gr anted, by the licensee's declaration of consent.  
Should the conditions for protection not be met, th e Supreme Court could declare the registration of 
an industrial design null and void from the date of registration. 
(e) Patents
 
133. The representative of Samoa said that patents we re protected in accordance with the Patents 
Act of 1972.  The Act afforded patent protection to new and useful inventions.  Were considered as 
new, inventions involving a new manufacturi ng technique, a new application method, or 
improvements to a known process.  Applications for a patent were to be submitted to the Intellectual 
Property Registrar of the Justice Department.  In formation to be provided included a description of 
the invention and of the best method for performing the invention.  Protection was granted for 16 years.  During the examination of the application, the inventor could request a provisional certificate 
from the Attorney General to protect the invention.   Provisional certificates were valid for 12 months.  
The patent holder had the exclusive right to use, sell,  or authorize others to use the invention.  Patents 
could be assigned and transferred. 
134. A member noted that the term of protection of 16 years provided for in Samoa's patent 
legislation was inconsistent with Article XXXIII of  the TRIPS Agreement, which set that term at 20 
years.  In reply, the representative of Samoa said that his Government would review the 1972 Patents 
Act to bring it into conformity with the TRIPS Agreement.   
(f) Plant variety protection  
135. The representative of Samoa recognised th at plant varieties, non-biological and 
microbiological processes were not protected under the current legislation, but these matters would be 
incorporated in the new texts being drafted.  
(g) Layout designs of integrated circuits  
136. The representative of Samoa said that Samoa's existing intellectual pr operty legislation did 
not protect layout designs of integrated circuits.  This issue would however be included in the new 
legislation being developed.   WT/ACC/SPEC/SAM/4 
 Page 33 
 
 
(h) Requirements on undisclosed information, including trade secrets and test data  
137. The representative of Samoa said that undisclosed information and trade secrets were not 
covered by Samoa's current inte llectual property provisions.  
3. Measures to control abuse of intellectual property rights  
138. The representative of Samoa said that Samoa had no specific provisions to control abuse of 
intellectual property rights. 
4. Enforcement  
139. The representative of Samoa said that Samoa's in tellectual property legislation needed to be 
amended to include provisions on civil procedures and remedies, provisional measures, administrative 
procedures and remedies, special border measures, a nd criminal penalties that would comply with the 
enforcement provisions of the TRIPS Agreement.   The proposed amendments would provide for 
judicial review of administrative decisions concerni ng intellectual property and give customs officials 
the authority to prohibit importation of goods viola ting intellectual property rights.  Further measures 
envisaged by his Government included the computerization of the filing system of intellectual property applications and the establis hment of an agency to enforce th e rights of copyright holders.  
Training of enforcement officers, judges and techni cal staff was being conducted with the assistance 
of WIPO and other international organizations. 
140. Under Samoa's current intellectual property legi slation, an action against infringement of 
intellectual property rights could be engaged on the b asis of a suit or a claim filed by the right holder 
to the Supreme Court.  A notice would be sent to the party against which the claim was filed and the 
Court would organize a hearing.  Existing remedi es included compensation for material and moral 
damages, destruction of infringing goods and/or impl ements, or their disposal outside the channel of 
commerce.  Repeated infringements were punishable with fines up to SAT 5,000.  Persons falsely claiming a patent invention risked a fine up to SA T 1,000 and the sale of pretended patented goods 
was subject to a fine up to SAT 250.  The false representation of a trademark was punishable with a 
fine up to SAT 200.  He added that the provisi ons of the Criminal Procedures Act of 1972 also 
applied to the infringement of intellectual property rights. 
141. The Customs Department was responsible for the control of imported goods and had the 
power to suspend the release of suspected ille gal goods and seize infringing goods.  The Police 
Department had the authority to seize infringing g oods, and the Justice Department liased with the WT/ACC/SPEC/SAM/4 
Page 34  
 
Police and Customs Department in cases of known infri ngement to ensure that appropriate action was 
taken. 
142. Importation of goods violating copyright and tr ademark property rights was prohibited.  The 
1977 Customs Ordinance provided customs officials w ith the authority to suspend the release of 
goods suspected to infringe copyright laws, and th e 1972 Copyright Act conferred the Supreme Court 
power to issue injunctions to order a party to st op an infringement of copyright rights or order the 
seizure or destruction of the infringing goods and/or implements.  In response to a specific question, 
the representative of Samoa confirmed that goods infringing patent rights were not prohibited from 
importation. 
Policies affecting trade in services  
143. The representative of Samoa said that Samoa's ser vices industry was still at a very early stage 
of development.  The liberalization and privati zation engaged by the Government had led to a 
diversification of the economy, and a gradual expansi on of the services sector was to be expected.  
However, the regulatory framework was still under-developed and needed updating.  Samoa's 
legislation did not contain specific provisions con cerning safeguard measures, international payments, 
or government procurement of services;  aid affecting trade in services;  or the review of, or remedies 
in relation to, administrative decisions related to trade in services.  Many services were not yet regulated or subject to little regulation.  Inform ation based on the services sectoral classification list 
was provided in document WT/ACC/SAM/2, Annex 3. 
144. The Department of Trade, Commerce and Indus try was responsible for implementing policies 
related to services sectors and acted as Samoa's enqui ry point.  Formulation of services policies and 
legislative amendments were discussed in an inter-departmental committee, composed of the 
Departments of Trade, Commerce and Industry;  Customs;  and Labour;  of the Treasury;  Central Bank;  Attorney General's Office;  and Prime Mi nister's Department.  Professional associations and 
agencies involved in the process included the Societ y of Accountants (Public Accountants Act of 
1984);  the Law Society (Law Practitioners Act of 1976);  the Medical Association (Medical 
Practitioners Act of 1975, as ame nded in 1975 and 1977);  the Nurses Association (Nurses Act of 
1969, as amended 1969 and 1981);  and the Dental Soci ety (Dental Practitioners Act of 1975).  As for 
the setting of professional and trade standards for the supply of services, they were developed in 
coordination with the Society of Accountants (P ublic Accountants Act of 1984);  the Law Society 
(Law Practitioners Act of 1976);  the Medical Asso ciation (Medical Practitioners Act of 1975, as 
amended in 1975 and 1977);  the Nurses Associa tion (Nurses Act of 1969, as amended in 1969 and 
1981);  and the Dental Society (Den tal Practitioners Act of 1975).    WT/ACC/SPEC/SAM/4 
 Page 35 
 
 
145. Samoa's services legislation fully complied with the most-favoured-nation principle, with the 
exception of the Pharmacy Act of 1976, which would be revised to be brought into conformity with 
GATS provisions.  Access of foreign service suppliers to the services sectors mentioned in the 
Reserved and Restricted list of activities deve loped under the 2000 Foreign Investment Act was 
prohibited or subject to conditions, which could include the mandatory establishment of a joint-
venture with Samoan nationals, employment of nationa l citizens, or limitations on the participation of 
foreign capital.  He confirmed that apart form these provisions, domestic and foreign services 
suppliers enjoyed similar rights. 
146. Noting that Samoa delivered work permits to foreign workers if skills were not available 
locally, a Member asked Samoa to specify whether it allowed temporary entry and movement of natural persons to supply services or applied an y restrictions on the supply of services through 
Mode 2, i.e. consumption abroad. 
147. Economic needs tests were required for the establishment of insurance companies and 
delivery of banking licenses under the 1976 Insurance Act and the 1996 Financial Institutions Act, 
and providers of environmental services were selecte d by a committee appointed on an ad hoc basis.  
Companies of the petroleum, communication, water, and electricity sectors enjoyed monopoly or 
exclusive contract status.  As Samoa's market wa s too small to support more than one oil supplier, 
Mobil had been granted an exclusive five-year contract in 1998 to supply and distribute petroleum products in Samoa following a competitive tendering process.  Upon expiration of the contract, a new 
competitive process would be carried out.  In the communication sector, Samoa Communication Ltd – 
which had been established in 1999 after the cor poratization of the Posts and Telecommunications 
Department – had the right to provide exclusive communication services both locally and internationally for a period of 10 years (1999-2009).  As for Samoa Water Authority and Electric Power Corporation, they enjoyed a monopoly positio n.  These two companies did not, however, make 
any profit, as part of their activity consisted in car rying out non-commercially viable social functions.  
He added that, while the Electric Power Corporati on was the sole supplier of electricity throughout 
Samoa, Samoa's legislation did not limit access to the electricity market. 
148. A number of State-owned enterprises of the services sector were granted subsidies.  In 
2000/2001, the Electric Corporation had received SAT 6.1 million for rural electrification;  the Water 
Authority SAT 6.1 million as a contribution to a Rural Water Supply Improvement Project funded 
through the European Development Fund;  Te levise Samoa SAT 0.6 million for public service 
broadcasting;  and Housing Corpor ation and Polynesian Airlines SAT 0.4 and 8.8 million respectively 
as repayment of former debts.  The Electric Cor poration, Development Bank of Samoa, and Water 
Authority also benefited from preferred credit a rrangements financed through funds originating WT/ACC/SPEC/SAM/4 
Page 36  
 
primarily from the Asian Development Bank, Worl d Bank, and European Investment Bank, and 
several SOEs enjoyed government guarantees on borrowing from the domestic banking system. 
149. The insurance sector was regulated  by the Insurance Act of 1976.  The licensing of insurance 
providers was subject to an economic needs test.  The Minister of Finance, also acting as Commissioner of Insurance, had the sole authorit y to deliver insurance licenses.  Licenses were 
granted to any legal entity, whether local or foreig n, which satisfied the licensing requirements of the 
Insurance Act and "carried out business in Samoa" in accordance with the 19 55 Companies Act – or 
its revised provisions under discussion.  A foreign co mpany was considered to "carry out business in 
Samoa" if it administered or managed property in Samoa as an agent, a representative, or a trustee, 
either through its employees or an agent, or in any other manner. 
150. Samoa's financial sector was governed by the 1 996 Financial Institutions Act, which set out 
prudential and licensing requirements for banks.  Th ere were no barriers to the entry of commercial 
banks, foreign or local, into Samoa's market, but banks were required to hold a licence.  Banking 
licenses were delivered by the Central Bank subject to  an economic needs test.  Features taken into 
account included the need for and viability of the proposed institution;  its capital structure and 
financial capacity;  the qualification of the applican t, major stakeholders, and managers;  the proposed 
accounting and internal control system;  and pro posed activities.  He added that these provisions 
mirrored the Bank for International Settlement's Core  Principles for Effective Banking Supervision.  
Foreign institutions were subject to the same  prudential and licensing requirements as domestic 
institutions.  The sector counted three commercial ba nks and some financial agencies specialized in 
foreign exchange and money transfer.  The absence of some financial services was due to the recent 
liberalization of Samoa's financial sector.  Excep t for money broking, all financial services were 
provided by the private sector.  There were no rest rictions on the ability of non-residents to supply 
cross-border advisory, intermediation, and other aux iliary services, or provide or transfer financial 
information and financial data processing.  The op ening, by a licensed financial institution, of a 
branch or subsidiary outside Samoa required approval of the Central Bank. 
151. Legal services were regulated by the Law Prac titioners Act of 1976.  According to the Act, 
foreign lawyers were allowed to practice as barristers or solicitors at the Supreme Court of Samoa for 
a period of 6 years maximum, provided they were  over 21 years old and held a professional degree 
from New Zealand, Australia, Fiji, or some states of the United States.  Lawyers from other countries 
had to apply to the Law Society, which was res ponsible under the Law Practitioners Act for protecting 
the interests of the legal profession and the public in  relation to legal matters .  Upon expiration of the 
six-year period, lawyers wishing to stay had to file a new application to the Law Society.  Lawyers 
with three years of experience could establish part nerships with Samoan lawyers.  Most foreign  WT/ACC/SPEC/SAM/4 
 Page 37 
 
 
lawyers admitted on a temporary basis had come for a particular case and returned to their home 
country once the case settled.  No foreign lawyer ha d been permitted to establish practice on his/her 
own.  In response to a specific question concerning the rationale of the restriction applied to legal 
practice in Samoa and whether this restriction a pplied to the provision of advice on home country and 
international law or solely on Samoan law, the repr esentative of Samoa said that the requirement to 
establish a partnership with a local lawyer was m eant to facilitate the processing of legal cases.  
Foreign lawyers provided customarily advice depending on the needs of their client. 
152. Pursuant to the Public Accountant Act of 1984, any person wishing to practice as an 
accountant in Samoa had to be admitted by the Council as a member of the Samoan Society of 
Accountants.  The Council recognized the qualifica tions from professional bodies in eight countries, 
including Australia, Canada, Fiji, Ireland, New Z ealand, Scotland, Wales, and the United Kingdom.  
Applications from other countries were considered on their own merits.  However, membership in the 
Society was open only to Samoan citizens or perm anent residents over 21 years old satisfying the 
professional and academic requirements set out in th e Rules of the Society.  Overseas accountants 
who were not members of the Society could nevertheless practice accounting in Samoa, including 
audit, provided they held a temporary practising ce rtificate.  Certificates were delivered by the 
Council for one year, renewable.  After 5 years, the licensee had to apply for a new certificate.  
153. The Ministry of Posts and Telecommunications was responsible for formulating 
telecommunications policies and measures had been ta ken to establish a regulatory authority.  Given 
the small size of the country, Samoa Communicat ions Ltd (SCL) had been granted an exclusive 
licence until 30 June 2009 to provide postal and te lecommunications services previously supplied by 
the Post and Telecommunications Department.  The licence covered both basic telephony and value 
added services.  Debts of the Post and Telecomm unications Department – SAT 55 million in total – 
had been transferred to SCL.  Samoa also counted one mobile operator, the Telecom Samoa Cellular.  
The delivery of new mobile licenses was subject to an economic needs test.  As to wiring and 
provision of telephone equipment, they were open to competition. 
154. Audiovisual services were regulated by the Broadcasting Act of 1959, the Televise Samoa 
Corporation Act of 1994, and the Films Control Ac t of 1978, which established a Film Control Board 
within the Justice Department to control the broa dcast of films.  The Film Control Board issued 
licenses for the provision of television broadcast services.  Licensing was subject no specific criteria, but the applicant was requested to pay a SAT 25 application fee in addition to the SAT 100 annual licence fee.  In the case of paying television, the pa rticipation of a local shareholder was required and 
licence fees amounted to SAT 5,000.  The exhibition of films was subject to authorization from the 
Health and Fire Department as to health and safet y requirements and subsequent licensing by the Film WT/ACC/SPEC/SAM/4 
Page 38  
 
Control Board, and the distribution of vide os required normal business licenses from the Inland 
Revenue Department.  Videos could be  censored by the Film Control Board. 
155. [Samoa's offer of initial commitments on tr ade in services was circulated in document 
WT/ACC/SPC/SAM/2 of 30 August 2001.]  
Transparency  
Publication of information on trade  
156. The representative of Samoa said that Standing Or der 70 of Parliament required any bill to be 
announced in the Official Gazette (Savali), other lo cal newspapers, or on Radio 2AP at least one to 
seven days before it was introduced in Parliament.  Parliamentary proceedings were broadcasted live.  
There was no legal requirement for further publicatio n of newly adopted Acts, but copies were sent to 
all members of the Parliament and heads of Gove rnment Departments, as well as to the Council of 
Deputies and the Honourable Chief Justice.  Lists of  enacted legislation were published in the Gazette 
and copies of Acts could be purchased from the Legi slative Assembly.  When Acts required an order 
to be brought into force, the order was published in  all local newspapers.  Ministers’ administrative 
decisions were published in the Government’s pr ess releases and other publications, and customs 
procedures and regulations were available to privat e sector stakeholders through the Customs Public 
Circulars.  Measures were under consideration to im prove transparency requirements.  In particular, 
his Government was negotiating with the University  of the South Pacific to license the posting of 
legislation on the Internet and had received appr oval from the Supreme Court to publish and put on 
the Internet all significant judicial decisions. 
157. [The representative of Samoa confirmed that from the date of its accession, Samoa would 
implement the transparency provisions of the WTO, including the provisions of Article X of GATT 1994, in particular the requirement that all laws, regulations, judicial decisions and administrative 
rulings of general application, made effective by an y contracting party, pertaining to the classification 
or the valuation of products for customs purposes, or to rates of duty, taxes or other charges, or to 
requirements, restrictions, or prohibitions on impor ts or exports or on the transfer of payments 
therefore, or affecting their sale, distribution, transportation, insurance, warehousing, inspection, 
exhibition, processing, mixing or other use, shall be published promptly in such  a manner as to enable 
governments and traders to become acquainted with  them.  The Working Party took note of this 
commitment.]  WT/ACC/SPEC/SAM/4 
 Page 39 
 
 
Notifications  
[to be completed] 
Trade agreements  
158. The representative of Samoa said that Samoa was a member of the Asian Development Bank;  
the International Bank for Reconstruction and Development;  the International Development 
Association;  the International Finance Corporation;   the International Monetary Fund;  the Food and 
Agriculture Organisation;  and the Economic a nd Social Commission for Asia and the Pacific 
(ESCAP), established by the United Nations Econo mic and Social Council to facilitate economic 
cooperation.  The ESCAP Pacific Operations Cent re provided technical assistance to the Pacific 
Region.  Samoa also participated in a number of economic programmes of the United Nations and 
technical assistance activities of the Asian Productiv ity Organization;  the United Nations Conference 
on Trade and Development;  the International Tr ade Centre;  and the United Nations Industrial 
Development Organization. 
159. At the regional level, Samoa was a member of  the South Pacific Forum, a political grouping 
of independent and self-governing states of th e Pacific region established in 1971 to develop 
collective responses to regional issues.  The 16  members of the Forum included Australia, Cook 
Islands, the Federated States of Micronesia, Fiji, Ki ribati, Nauru, New Zealand, Niue, Palau, Papua 
New Guinea, Marshall Islands, Samoa, Solomon Is lands, Tonga, Tuvalu and Vanuatu.  The Forum 
Secretariat, located in Suva, Fiji,  was respons ible for providing policy advice and coordinating 
programmes.  The Forum had established partnershi ps to discuss economic issues with Canada, the 
People’s Republic of China, the European Union, Ja pan, the Republic of Korea, Malaysia, the United 
Kingdom, and the United States.  Samoa also partic ipated in the South-Pacific Economic Exchange 
Support Centre – or Pacific Islands  Centre–, and the South-Pacific Trade Commission.  Established in 
October 1996 in Tokyo, Japan, the Pacific Islands Ce ntre aimed at promoting trade, investment, and 
tourism between Japan and the Pacific Islands.  As to the South-Pacific Trade Commission, it had two 
offices in Sydney, Australia, and Auckland, New Z ealand, which assisted Forum Island countries with 
export development, foreign investment, touris m, and cost effective import procurement. 
160. Samoa did not grant preferences to any trade partner but benefited from trade preferences 
under several Agreements.  Samoa was a party to  the South Pacific Regional Trade and Economic 
Cooperation Agreement (SPARTEC A), which entered into force on 1 January 1981.  The 
SPARTECA was a preferential non-reciprocal trade agreement whereby Australia and New Zealand 
extended duty free and unrestricted or concessional access for virtually all products originating from 
the Forum Island Members, i.e. Australia, Cook Isla nds, the Federated States of Micronesia, Fiji, WT/ACC/SPEC/SAM/4 
Page 40  
 
Kiribati, Nauru, New Zealand, Niue, Papua New Gu inea, Marshall Islands, Samoa, Solomon Islands, 
Tonga, Tuvalu and Vanuatu.  The Agreement aimed at promoting the economic development of the 
Forum Island countries through economic , industrial, agricultural and technical cooperation.  Samoa 
was also a signatory of the Lomé Convention between the European Communities (EC) and 70 
countries in Africa, the Caribbean, and the Pacific (ACP) whereby the EC granted non-reciprocal free 
access to the European market for al most all products from ACP countries. 
161. Samoa had participated in the Long Term S ugar Agreement, which run from 1995 to 1998.  
Under the Agreement, Fiji had supplied agreed qua ntities of sugar to Kiribati, Solomon Islands, 
Tonga, Tuvalu and Samoa at pre-determined prices.  The agreed quantities were indicative and did not 
constitute an obligation to buy or sell.  Sugar imported under the Agre ement could not be re-exported.  
The Agreement had been administered by the Forum Secretariat. 
162. Samoa had signed a bilateral trade agreement w ith the People’s Republic of China in March 
1997 granting reciprocal most-favoured-nation treatment  for trade in goods.  He confirmed that none 
of Samoa’s preferential trade agreements covered trade in services. 
163. As to labour market integration, Samoa had si gned a bilateral agreement with New Zealand in 
1970, under which a certain number of Samoans were permitted to take up permanent residency in 
New Zealand and apply for citizenship upon arrival, provided they were between 18 and 45 years old, 
had an employment offer in New Z ealand, and met the standard health and character requirements.  
The immigration quota had been set at 1,100 per year since the early 1980s. 
164. [The representative of Samoa stated that his G overnment would observe the provisions of the 
WTO, including Article XXIV of the GATT 1994 and Article V of the GATS in its trade agreements, and would ensure that the provisions of the WTO Ag reements for notification,  consultation and other 
requirements concerning preferential trading systems, free trade areas and customs unions of which Samoa was a member were met from the date of accession.  The Working Party took note of this 
commitment.]   WT/ACC/SPEC/SAM/4 
 Page 41 
 
 
Conclusions  
165. The Working Party took note of the explanations and statements of Samoa concerning its 
foreign trade regime, as reflected in this Draft Report.  The Working Party took note of the 
commitments given by Samoa in relation to certain specific matters which are reproduced in paragraphs [……………………………………………and …..] of  this Draft Report.  The Working 
Party took note that these commitments had been incor porated in paragraph 2 of the Draft Protocol of 
Accession of Samoa to the WTO. 
[To be completed] 
  WT/ACC/SPEC/SAM/4 
Page 42  
 
ATTACHMENTS 
Table 1: List of enterprises wholly or partially owned by the State
 
  
Enterprises Percentage of 
State Ownership 
1.  Accident Compensation Board 100 per cent 
2.  Agriculture Store Corporation 100 per cent 
3.  Air Pacific 0.12 per cent 
4.  Airport Authority 100 per cent 
5.  Apia Park Board 100 per cent 
6.  Brugger Industries Ltd 20 per cent 
7.  Central Bank of Samoa 100 per cent 
8.  Computer Services Ltd 40 per cent 
9.  Development Bank of Samoa 100 per cent 
10.  Electric Power Corporation 100 per cent 
11.  Hellaby Samoa Ltd 9 per cent 
12.  Housing Corporation 100 per cent 
13.  National Pacific Insurance Ltd 30 per cent 
14.  National Provident Fund 100 per cent 
15.  National University of Samoa 100 per cent 
16.  Pacific Forum Line 7 per cent 
17.  Polynesian Airlines (Holdings) Ltd (old) 100 per cent 
18.  Polynesian Investment 100 per cent 
19.  Polynesian Ltd (new) 100 per cent 
20.  Rothmans Tobacco Co. Ltd 40 per cent 
21.  Samoa Breweries Ltd 15.5 per cent 
22.  Samoa Coconut Products Ltd 100 per cent 
23.  Samoa Communications Ltd 100 per cent 
24.  Samoa Forest  Corporation Ltd 40 per cent 
25.  Samoa Land Corporation 100 per cent 
26.  Samoa Life Assurance Corporation 100 per cent 
27.  Samoa Polytechnic 100 per cent 
28.  Samoa Shipping Corporation 100 per cent 
29.  Samoa Shipping Services Ltd 100 per cent 
30.  Samoa Trust Estates Corporation 100 per cent 
31.  Samoa Visitors Bureau 100 per cent 
32.  Samoa Water Authority 100 per cent 
33.  Samoa Ports Authority 100 per cent 
34.  Telecom Samoa Cellular 10 per cent 
35.  Televise Samoa Corporation 100 per cent 
  WT/ACC/SPEC/SAM/4 
 Page 43 
 
 
Table 2: Corporatization a nd Privatization (1998 – 2002)  
Completed Privatization/Equity Divestment 2001 - 2002 
i. Divested Government shares in Samoa 
Iron and Steel in November 1998; 
ii. Corporatized PTD on 1 July 1999; 
iii. Sold Government’s majority shareholding 
in Samoa Breweries in mid 1999,  
iv. Divested Government shares in BOC Gas 
in August 1999; 
v. Wound-up the Special Projects 
Development Corporation (SPDC) and 
assets tendered;  
vi. Initiated negotiations of joint venture for 
the divestment of government’s interest in 
the Samoa Coconut Oil and Products Limited (SCOPL); 
vii. Sold all Government Assets with the 
Samoa Coconut Products Limited; 
viii. Divested Government shares in Brugger 
Industries beginning of 2001; and 
ix. Divested Government shares in Rothmans 
Limited beginning of 2001. Privatizing 
- Agriculture Stores Corporation. 
- Divestment of Government Shareholding 
- Samoa Forest Corporation; 
- Computer Services Limited; 
- Hellaby Limited; and 
- The balance of Samoa Breweries Limited 
 WT/ACC/SPEC/SAM/4 
Page 44  
 
Table 3: Goods subject to Price Control by HS Number
 
Commodity HS Number 
Frozen Turkey tails 0207.2610 
Frozen Chicken Leg 0207.1310 
Frozen Lamb necks 0204.2200 
Frozen Lamb Breast & Flaps 0204.2200 
Frozen Turkey Wings 0207.2620 
Frozen Chicken Thighs 0207.1310 
Frozen Pure Flaps 0204.2200 
Frozen Pork Trotter 0203.2910 
Dairy & condensed milk 0402.9910 
Milk powder (SMA/Anchor) 0402.1010 
Butter & margarine 0405.1000 & 0405.9000 
Potatoes 0701.9000 
Onion 0703.1000 
Flour (all brands) 1101.0090 
Rice (all brands) 1103.1400 
Sugar (all types) 1701.1100 
Dripping & cooking oil of all types 1517.9010 & 1517.9090 
All tinned fish brands 1604.1200 // 1604.1500 
Including tuna canned products 1604.1400 
Imported corned beef 1602.5010 
Imported camp pie 1602.9090 
All types of noodles (bowl, cups & packet) 1902.1920 
Macaroni & vermicelli 1902.1910 
Soy sauce (all brands) 2103.1000 
Imported beer  2203.0010 & 2203.1090 
Imported cigarettes & tobacco 2402.2000 & 2403.1020 
Salt 2501.0010 // 2501.0090 
Unleaded Petrol 2710.0010 
Diesel 2710.0050 
LP Gas  2711.1200 
Toothpaste (all brands) 3306.1000 
Laundry & bathing 3401.1100 // 3401.1900 
Soaps (all brands) 3401.1100 // 3401.1900 
Mosquito coil (all brands) 3808.1010 
 
  WT/ACC/SPEC/SAM/4 
 Page 45 
 
 
Table 4: Customs Fees and Charges (1998)  
Legal 
Ref. Description Previous Fees and 
Charges New Fees and Charges, as 
of 1998 
R12(1) Attendance during working hours SAT6 per hour SAT8 per hour
R13(1) Attendance outside working hours 
(a) Customs Holiday 
(b)  Other Days 
 Attendance 
(a)  normal hours 
(b)  outside normal hours  
SAT8 per hour 
SAT8 per hour 
  
SAT6 per hour 
SAT8 per hour SAT10 per hour
SAT10 per hour
SAT8 per hour
SAT10 per hour
R13(2) Minimum Charge between the hours of 8pm 
and 6am on weekdays and between any time 
on Saturdays, Sundays and Public Holidays  A minimum charge equal 
to 3 hours at the 
applicable rates
R16(1) Cancellation of Entry  SAT10 per entry
R23A (R22, 
23) Collectors Permit  SAT25 per permit
R30 Personal Effects clearance without entry  SAT25 per clearance
R33 Sight Entry SAT10 SAT25 per application
R35 Exemption from Export Entry  SAT25 per exemption
R37 Certificate of Clearance SAT5 SAT15 per clearance
R41 Request for ship's or aircraft stores  SAT25 per application
R47 Temporary removal of Warehouse goods  SAT25 per application
R51 Application for re-warehousing  SAT25 per application
R54 Temporary acceptance of Proforma, fax, etc. 
invoices  SAT15 per invoice
R61 Application for refunds SAT6 per 
SAT500 SAT25 + SAT8 per 
SAT500 or part thereof
R62 Application for refund, faulty manufacture SAT6 per 
SAT500 SAT25 + SAT8 per 
SAT500 or part thereof
R63 Application for refund, damaged, etc. goods SAT6 per 
SAT500 SAT25 + SAT8 per 
SAT500 or part thereof
R64 Application for refund, goods diminished in 
value SAT6 per 
SAT500 SAT25 + SAT8 per 
SAT500 or part thereof
R65 Application for refund, destroyed, pillaged 
or lost goods SAT6 per 
SAT500 SAT25 + SAT8 per 
SAT500 or part thereof
R67 Application for Drawback SAT6 per every 
SAT500 SAT25 + SAT8 per 
SAT500 or part thereof
R68 Application for drawback in  special cases SAT6 per every 
SAT500 SAT25 + SAT8 per 
SAT500 or part thereof
R69 Waiving of non-compliance with conditions  SAT25 per application
R71 Application to re-import goods exported 
under drawback  SAT25 per application
R76 Approval of Agent's employees  SAT25 per application
R87 Customs Agent's Licenses 
(a) Individual 
(b) General (c) Restricted  
SAT100 
SAT100 SAT100 SAT500 per annum
SAT500 per annumSAT500 per annum
R85 Appeals against the decision of the 
Comptroller  SAT100 per application
R88 application for Customs Carrier  SAT100 per application
R96 Clearance of Postal packets without entry  SAT5 per clearanceWT/ACC/SPEC/SAM/4 
Page 46  
 
Legal 
Ref. Description Previous Fees and 
Charges New Fees and Charges, as 
of 1998 
S87 Annual Warehouse Licence Fee 
-  Part 1  
Not less than 200 tonnes 
Not less than 200 tonnes and less than 300 Not less than 300 tonnes and less than 400  
Not less than 400 tonnes and less than 500  
Not less than 500 tonnes and less than 600  Not less than 600 tonnes and less than 700  
Not less than 700 tonnes and less than 800  
Not less than 800 tonnes and less than 900  Not less than 900 tonnes and less than 1000 
Not less than 1000 tonnes   
 
SAT150 
SAT200 SAT250 
SAT300 
SAT350 SAT400 
SAT450 
SAT500 SAT550 
SAT600 SAT1,000
SAT1,250SAT1,500
SAT1,750
SAT2,000SAT2,250
SAT2,500
SAT2,750SAT3,000
SAT3,250
 Annual Warehouse Licence Fee 
-  Part 2 Not less than 200 tonnes 
Not less than 200 tonnes and less than 300 
Not less than 300 tonnes and less than 400  Not less than 400 tonnes and less than 500  
Not less than 500 tonnes and less than 600  
Not less than 600 tonnes and less than 700  Not less than 700 tonnes and less than 800  
Not less than 800 tonnes and less than 900  
Not less than 900 tonnes and less than 1000 Not less than 1000 tonnes  
 
Note 1 Warehouse Officer Service Charge 
(per annum)  
 
SAT60 
SAT80 
SAT100 SAT120 
SAT140 
SAT160 SAT180 
SAT200 
SAT220 SAT240 
 
SAT900 SAT1,000
SAT1,250
SAT1,500SAT1,750
SAT2,000
SAT2,250SAT2,500
SAT2,750
SAT3,000SAT3,250
SAT1,000
 Deferred Duty 
(a) application 
(b) Late payment penalty (c) Annual Interest  
SAT25 SAT25
SAT5 per payment
10% per Annum
 application for temporary import  SAT25 per application
 application for a Tariff Concession  SAT25 per application
 application for a Tariff opinion  SAT25 per commodity 
per application
 Copy of Official Document (requested by 
Owner)  SAT10 per set 
(up to 5 pages)
 application to enter a Port other than a Port 
of Entry  SAT100 per application
S29 Sufferance Wharves  SAT100 per application
S33 Approval Fee, Customs Container base  SAT1,000 per annum
S40 application to tranship goods  SAT25 per application 
plus security
 Request for Certificate of Landing  SAT25 per application
 Request for Pre-release of Goods  SAT25 per application
 Duty Free Shop Licence  SAT1,000
 Duty Free Shop Supervision  As per standard rates or 
SAT500 per annum or as 
may be determined by the 
Comptroller
S90 Transfer of Warehouse Licence  SAT200 per application
S94 Approval for Structural Alteration of 
Warehouse  SAT200 per application
S100 Repacking of Warehouse Goods  SAT25 per application
S112 Request for Constructive Warehousing  SAT25 per application WT/ACC/SPEC/SAM/4 
 Page 47 
 
 
Legal 
Ref. Description Previous Fees and 
Charges New Fees and Charges, as 
of 1998 
S132 Assessment of goods for duty Purposes  SAT25 per application
 application for Export of goods for Repair 
and Return  SAT25 per application
S158 Request for refund of duty on forfeited 
goods  SAT25 per application
 Baggage Sufferance.  AWB/PNDE Release  SAT5 per application
 Courier Releases (After Normal Working 
Hours)  SAT25 per Release
 application for Bonded Areas  SAT500 per Year plus 
security and service 
charges at standard rates 
or as may be determined 
by the Comptroller
 Release, Air Way Bill  SAT5 per release
 Release, Parcel Notification  SAT5 per release
 Ship’s store application  SAT25 per application
 Other Service Approvals  At a rate to be fixed by the 
Comptroller
 WT/ACC/SPEC/SAM/4 
Page 48  
 
Table 5: Imported and Domestic Products Subject to Excise Tax
 
HS No. Description Excise in SAT 
2201 Waters, including natural or artificial mineral waters and 
aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow:  
 Mineral waters and aerated waters:  
2201.1010 - - Natural mineral or spa water SAT 0.30 per litre 
2201.1090 - - Other SAT 0.30 per litre 
2201.9000 Other SAT 0.30 per litre 
2202 Waters, including mineral waters and aerated waters, 
containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including 
fruit or vegetable juices of 2009:  
 Waters, including mineral waters and aerated waters, 
containing added sugar or other sweetening matter or flavoured:  
2202.1010 - - Containing added sugar SAT 0.30 per litre 
2202.1020  - - Containing other sweetening matter SAT 0.30 per litre 
2202.1090  - - Other SAT 0.30 per litre 
2202.9000  Other SAT 0.30 per litre 
2203 Beer made from malt:  
2203.0010  - - - Not exceeding 3% by volume of alcohol SAT 1.80 per litre 
2203.1090  - - - Other SAT 1.80 per litre 
2204 Wine of fresh grapes, including fortified wines; grape must 
other than that of 2009:  
 Sparkling wine  
2204.1010 --- Of an alcohol strength by volume of 15% or less SAT 3.60 per litre 
2204.1090 - Other SAT 6.00 per litre 
 Other wine , grape must with fermentation prevented or 
arrested by the addition of alcohol; 
In containers holding 2 litres or less:  
2204.2110 --- Of an alcohol strength by volume of 15% or less SAT 3.60 per litre 
2204.2190 --- Other SAT 6.00 per litre 
2204.2910 --- Of an Alcohol strength by volume of 15% or less SAT 3.60 per litre 
2204.2990 --- Other SAT 6.00 per litre 
2204.3000 - Other Grape Must SAT 3.60 per litre 
2205 Vermouth and other wine of fresh grapes flavoured with 
plants or aromatic substances:  
 In containers holding 2 L or less:  
2205.1020 - - - Of an alcohol strength by volume of 15% or less SAT 3.60 per litre 
2205.1090 - - Other SAT 6.00 per litre 
 Other:  
2205.9020 - - - Of an alcohol strength by volume of 15% or less SAT 3.60 per litre 
2205.9090 - - - Other SAT 6.00 per litre 
2206.0000 Other fermented beverages (for example, cider, perry, mead); 
mixtures of fermented beverages and mixtures of fermented 
beverages and non-alcoholic beverages, not elsewhere 
specified or included  
2206.1010 - - - Of an alcohol strength by volume of 15% or less SAT 30 per L/a 
2206.0090 - - - Other SAT 30 per L/a 
2208 Undenatured ethyl alcohol of an alcoholic strength by 
volume of less than 80% vol; spirits, liqueurs and other spirituous beverages:  
 Spirits obtained by distilling grape wine or grape marc:  
2208.2010 - - Of an alcohol strength by volume of 30% or less SAT 7.50 per litre  WT/ACC/SPEC/SAM/4 
 Page 49 
 
 
HS No. Description Excise in SAT 
2208.2020 - - - Of an alcohol strength by volume exceeding 30% but not 
exceeding 57.12% SAT 12 per litre 
2208.2090 - - - Of an alcohol strength by volume of 15% or higher SAT 24 per litre 
 Whiskies  
2208.3010 - - Of an alcohol strength by volume of 30% or less SAT 7.50 per litre 
2208.3020 - - - Of an alcohol strength by volume exceeding 30% but 
not exceeding 57.12% SAT 12 per litre 
2208.3090 - - - Of an alcohol strength by volume of 57.12% or higher SAT 24 per litre 
 Rum and tafia:  
2208.4010 - - Of an alcohol strength by volume of 30% or less SAT 7.50 per litre 
2208.4020 - - - Of an alcohol strength by volume exceeding 30% but 
not exceeding 57.12% SAT 12 per litre 
2208.4090 - - Of an alcohol strength by volume of 57.12% or higher SAT 24 per litre 
 Gin and Geneva:  
2208.5010 - - Of an alcohol strength by volume of 30% or less SAT 7.50 per litre 
2208.5020 - - - Of an alcohol strength by volume exceeding 30% but 
not exceeding 57.12% SAT 12 per litre 
2208.5090 - - 57.12% or more by volume of alcohol SAT 24 per litre 
 Vodka:  
2208.6010 - - Of an alcohol strength by volume of 30% or less SAT 7.50 per litre 
2208.6020 - - - Of an aocohol strength by volum,e exceeding 30% but 
not exceeding 57.12% SAT 12 per litre 
2208.6090 - - Of an alcohol strength by volume of 57.12% or higher SAT 24 per litre 
 Liqueurs and cordials:  
 - - Liqueurs  
2208.7010 - - Of an alcohol strength by volume of 30% or less SAT 7.50 per litre 
2208.7012 - - - Of an alcohol strength by volume exceeding 30% but 
not exceeding 57.12% SAT 12 per litre 
2208.7019 - - Of an alcohol strength by volume of 57.12% or higher SAT 24 per litre 
 - - Cordials:  
2208.7021 - - Of an alcohol strength by volume of 30% or less SAT 7.50 per litre 
2208.7022 - - Of an alcohol stre ngth by volume exceeding 30% but not 
exceeding 57.12% SAT 12 per litre 
2208.7029 - - Of an alcohol strength by volume of 57.12% or higher SAT 24 per litre 
 - Other:  
2208.9011 - - - Of an alcohol strength by volume of 30% or less SAT 7.50 per litre 
2208.9021 - - - Of an alcohol strength by volume exceeding 30% but 
not exceeding 57.12% SAT 12 per litre 
2208.9099 - - - Of an alcohol strength by volume of 57.12% or higher SAT 24 per litre 
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of 
tobacco substitutes:  
2402.1000 Cigars, cher oots and cigarillos, containing tobacco 160% or SAT 129.02  per kg or 1,000 
sticks, whichever is the higher 
2402.2000 Cigarettes containing tobacco 160% or, SAT 129.02 per kg or 
1,000 sticks, whichever the higher 
2402.9000 Other 160% or SAT 129.02 per kg or 1000 
sticks, whichever is the higher 
2403 Other manufactured tobacco and manufactured tobacco 
substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences:  
 Smoking tobacco, whether or not containing tobacco 
substitutes in any proportion:  
2403.1010 - - Twist or stick tobacco 160% or SAT 110.15 per kg, 
whichever is the higher WT/ACC/SPEC/SAM/4 
Page 50  
 
HS No. Description Excise in SAT 
2403.1090 - - Other  160% or, SAT 110.15 per kg, 
whichever is the higher 
8703.0024 Vehicles of a cyli nder capacity exceeding 2,000 cm3 but not 
exceeding 3,000cm3 20%  or SAT 2,400 per vehicle 
8703.0025 Vehicles of a cyli nder capacity exceeding 3,000cm3 
 20%  or SAT 2,400 per vehicle 
  WT/ACC/SPEC/SAM/4 
 Page 51 
 
 
Table 6: Licence fees to buy, sell, and import liquor  
Buying and Selling of Liquor Licence Fee (in SAT) 
Trading Store 250 
Beach Resort 250 
Bar & Restaurant 1,000 
Warehouse 1,000 
Hotel 1,500 
Night Club 1,500 
Liquor Distribution 1,000 
Liquor Manufacturing 1,000 
Temporary Licence 250 
Importation 1,000 
 WT/ACC/SPEC/SAM/4 
Page 52  
 
Table 7: Action Plan for the Implementation of the Customs Valuation Agreement
 
Action Timeframe 
Drafting of amendments to legislation necessary to bring the 
customs valuation system into full conformity with for WTO rules.  One year* 
Parliamentary consideration and passage of legislation.  Two years* 
Revision of existing implementing regulations. Two and a half years* 
Recruitment of personnel, obtaining facilities and equipment. 
Establishment of databases. Two and a half years* 
Development of manuals and operating procedures. Printing of 
forms, brochures, etc. Two and a half years* 
Training of at least 20 offi cials and customs officers. 
Workshops for private sector. Three years* 
Implementation of valuation system in full conformity with 
WTO rules. Three years [after receipt of adequate 
technical assistance or date of accession, whichever is later.] 
* After receipt of adequate technical assistance 
 
  WT/ACC/SPEC/SAM/4 
 Page 53 
 
 
Table 8: Action Plan for the Implementation of the SPS Agreement  
Action Timeframe 
Parliamentary passage of legislation fully consistent with the 
Agreement on Sanitary and Phytosanitary Measures.  One year* 
Establishment of contact point and administrative procedures 
excise taxes on imported goods and domestically produced 
goods have been unified, e.g. publication to be used for the 
publication of proposed measures, authority making notifications, the procedure to be used for taking comments into 
account, the Government body responsible for developing 
regulations, conducting risk assessments and implementing control, inspection and approval procedures.  One year* 
Establishment of implementing regulations, including control, 
inspection and approval procedures.  One year* 
Obtaining facilities and equipment. One year* 
Development of manuals. Printing of forms, brochures, etc.  One and a half years* 
Training of at least 15 official s, customs officers and private 
sector people. Two years* 
Full implementation Two years* 
* After receipt of adequate technical assistance 
 WT/ACC/SPEC/SAM/4 
Page 54  
 
Table 9: Action Plan for the Implementation of the TRIPS Agreement
 
Action Timeframe 
Parliamentary passage of legislation bringing Samoa’s 
legislation into conformity with the TRIPS Agreement, including any necessary additional legislation to provide a legal 
basis for enforcement mechanisms. Two years* 
Establishment of Intellectual Property (IP) WTO Office 
responsible e.g. for implementing transparency provisions of the TRIPS Agreement. Two years* 
Hiring of personnel. Obtaining facilities and equipment. Two years * 
Establishment of implementing regulations. Three years* 
Development of manuals and operating procedures. Printing of 
necessary material.  Three years* 
Training of at least 15 official s, customs officers and private 
sector people as well as educators in TRIPS issues. Three years * 
Readiness to participate in regional IP administrative 
cooperation (Collective management for copyright, regional 
system for patents and trademarks). Three years*  
Membership in the Berne and Paris Conventions. Three years* 
Implementation Three years [a fter receipt of adequate 
technical assistance or date of accession, whichever is later.] 
* After receipt of adequate technical assistance  
  WT/ACC/SPEC/SAM/4 
 Page 55 
 
 
ANNEX 1 
Laws, Regulations and Other Information Provided to the Working Party by Samoa  
- Central Bank of Samoa Act 1984; 
- Income Tax Act 1974; 
- Income Tax Administration Act1974; 
- Income Tax Rate Act 1974; 
- Foreign Exchange Levy Repeal Act 1998; 
- Exchange Control Regulations 1999; 
- Immigration Act 1966; 
- Permits and Passports Act 1978; 
- Alienation of Customary Land Act 1965; 
- Alienation of Freehold Land 1972; 
- Companies Act 1987; 
- Partnership Act 1975; 
- Trustee Companies Act 1987 
- International Companies Act 1988; 
- International Trusts Act 1987; 
- International Partnerships and Limited Partnerships Act 1998; 
- Labour and Employment Amendment Act 1999; 
- Foreign Investment Act 2000; 
- Public Monies Act 1964; 
- Water Act 1965; 
- Water Authority Act 1993/94; 
- Electric Power Corporation Act 1980; 
- Department of Trade, Commerce and Industry, Samoa Price Board, Percentage Price Control Order of 
1 March 1999, No. 1 Analysis; 
- Maximum Percentage Control Mark-Up List (certain goods); 
- Fair Trading Act 1998; 
- Consumer Information Act 1989; 
- Sale of Goods Act 1975; 
- Business Licenses Act 1998 
- Customs Tariff Act 1975; 
- Customs Act 1977; 
- Customs and Excise Amendment 1993; 
- Customs Amendment Act 1998; 
- Customs Amendment Regulations 1998 (Customs Fees); 
- Customs Tariff Amendment Act 1998; 
- Combined Working Tariff and Statistical Nomenclature (August 1999); 
- Customs Department Circular No. 9/98 "Penalty Provisions – Customs Act"; 
- Fines Act (Review and Amendment) No. 24 of 1998; 
- Petroleum Act 1984; 
- Indecent Publications Ordinance 1960; 
- Poisons Act 1968; 
- Arms Ordinance 1960; 
- Samoa Antiquities Ordinance 1954; 
- Value Added Goods and Services Tax Act 1992/93; 
- Excise Tax (Domestic Administration) Act 1984; 
- Excise Tax (Import Administration) Act 1984; 
- Excise Tax Rates Act 1984; 
- Excise Tax Rate Amendment Act 1998; 
- Excise Tax (Domestic Administration) Amendment Act 1998; 
- Agriculture, Forests and Fisheries Ordinance 1959; 
- Plant and Soils Importation (Disease Control) Ordinance 1950 and Regulations 1951; 
- Animals Ordinance 1960; 
- Animals (Protection of Wild Birds) Regulations 1981; 
- Noxious Weeds Act 1961; 
- Rhinoceros Beetle Ordinance 1954; WT/ACC/SPEC/SAM/4 
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- The Bunchytop Ordinance 1965; 
- Cocoa Disease Ordinance 1961; 
- Beverage Containers Tax Repeal Act 1998; 
- Food and Drugs Act 1967; 
- Copyright Act 1998; 
- Trademarks Act 1972; 
- Trademark Acts 1972 Second Schedule "List of Fees Payable"; 
- Industrial Designs Act 1972; 
- Industrial Designs Act 1972 "Schedule of Fees"; 
- Patents Act 1972; 
- Patents Act 1972 Sixth Schedule "Schedule of Fees"; 
- Law Practitioners Act 1976; 
- Public Accountants Act 1984; 
- Medical Practitioners Act 1975; 
- Pharmacy Act 1976; 
- Dental Practitioners Act 1975; 
- Post Office Act 1972; 
- Telecommunications Corporation Act 1984; 
- Broadcasting Ordinance 1959; 
- Televise Samoa Corporation Act 1994; 
- Film Control Act 1978; 
- Banking Ordinance 1960; 
- Offshore Banking Act 1987; 
- Insurance Act 1976; 
- International Insurance Act 1988; 
- Financial Institution Act 1996; 
- Civil Aviation Act 1998; 
- Shipping Act 1998; 
- Schedules 1 and 2 of the Narcotics Act 1967. 
  WT/ACC/SPEC/SAM/4 
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[Draft Decision 
ACCESSION OF SAMOA 
Decision of […] 
 The General Council,  Having regard to  paragraph 2 of Article XII and paragr aph 1 of Article IX of the Marrakesh 
Agreement Establishing the World Trade Organizati on (the "WTO Agreement"), and the Decision-
Making Procedures under Articles IX and XII of th e Marrakesh Agreement Establishing the World 
Trade Organization agreed by the General Council (WT/L/93); 
 Conducting  the functions of the Ministerial Confer ence in the interval between meetings 
pursuant to paragraph 2 of Article IV of the WTO Agreement; 
 Taking note  of the application of Samoa for accession to the Marrakesh Agreement 
Establishing the World Trade Organization dated 9 December 1994; 
 Noting  the results of the negotiations directed toward the establishment of the terms of 
accession of Samoa to the WTO Agreement and having prepared a Draft Protocol on the Accession of 
Samoa; 
 Decides  as follows: 
 Samoa may accede to the WTO Agreement on the terms and conditions set out in the Draft 
Protocol annexed to this Decision. 
_______________ WT/ACC/SPEC/SAM/4 
Page 58  
 
DRAFT PROTOCOL 
ON THE ACCESSION OF SAMOA 
Preamble
 
 The World Trade Organization (hereinafter referred to as the "WTO "), pursuant to the approval 
of the General Council of the WTO accorded under Article XII of the Marrakesh Agreement Establishing the World Trade Organizati on (hereinafter referred to as the "WTO Agreement "), and 
Samoa,  
 Taking note of the Report of the Working Party on the Accession of Samoa to the WTO 
Agreement reproduced in document WT/ACC/SAM/[…], dated […] (hereinafter referred to as the 
"Working Party Report"), 
 Having regard to the results of the negotia tions on the accession of Samoa to the WTO 
Agreement,  
 Agree as follows: 
PART I -  GENERAL 
1. Upon entry into force of this Protocol pursu ant to paragraph 8, Samoa accedes to the WTO 
Agreement pursuant to Article XII of that Agreement and thereby becomes a Member of the WTO.  
2. The WTO Agreement to which Samoa accedes shall be the WTO Agreement, including the 
Explanatory Notes to that Agreement, as rectifie d, amended or otherwise modified by such legal 
instruments as may have entered into force before the date of entry into force of this Protocol.  This 
Protocol, which shall include the commitments referr ed to in paragraph [165] of the Working Party 
Report, shall be an integral part of the WTO Agreement. 
3. Except as otherwise provided for in para graph [165] of the Working Party Report, those 
obligations in the Multilateral Trade Agreements annexed to the WTO Agreement that are to be 
implemented over a period of time starting with the entry into force of that Agreement shall be 
implemented by Samoa as if it ha d accepted that Agreement on the date of its entry into force. 
4. Samoa may maintain a measure inconsistent with paragraph 1 of Ar ticle II of the GATS 
provided that such a measure was recorded in the list of Article II Exemptions annexed to this Protocol 
and meets the conditions of the Annex to the GATS on Article II Exemptions. 
PART II - SCHEDULES 
5. The Schedules reproduced in Annex I to th is Protocol shall become the Schedule of 
Concessions and Commitm ents annexed to the General Agr eement on Tariffs and Trade 1994 
(hereinafter referred to as the "GATT 1994") and the Schedule of Specific Co mmitments annexed to the 
General Agreement on Trade in Services (hereinafter referred to as "GATS") relating to Samoa.  The 
staging of the concessions and commitm ents listed in the Schedules sha ll be implemented as specified in 
the relevant parts of the respective Schedules. 
6. For the purpose of the reference in paragraph 6(a)  of Article II of the GATT 1994 to the date of 
that Agreement, the applicable date in respect of the Schedules of Conc essions and Commitments 
annexed to this Protocol shall be the date  of entry into force of this Protocol.  WT/ACC/SPEC/SAM/4 
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PART III - FINAL PROVISIONS 
7. This Protocol shall be open for acceptance, by signature or otherwise, by Samoa until […]. 
8. This Protocol shall enter into force on the thirtieth day following the day upon which it shall 
have been accepted by Samoa.  
9. This Protocol shall be deposited with the Director-General of the WTO.  The Director-General 
of the WTO shall promptly furnish a certified copy of this Protocol and a notification of acceptance by 
Samoa thereto pursuant to paragraph 9 to each Member of the WTO and to Samoa.   
 This Protocol shall be registered in accordance with the provisions of Ar ticle 102 of the Charter 
of the United Nations.   
 Done at […] this […] day of […] in a single c opy in the English, French and Spanish languages, 
each text being authentic, except that a Schedule anne xed hereto may specify that it its authentic in only 
one of these languages. 
_______________ WT/ACC/SPEC/SAM/4 
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ANNEX I 
SCHEDULE […] – SAMOA 
Authentic only in the … language. 
(Circulated in document WT/ACC/SAM/…/Add.1) 
_______________ 
SCHEDULE OF SPECIFIC COMMITMENTS ON SERVICES 
LIST OF ARTICLE II EXEMPTIONS 
Authentic only in the … language. 
(Circulated in document WT/ACC/SAM/…/Add.2) ] 
__________