RESTRICTEDWORLD TRADE
ORGANIZATIONWT/ACC/SAM/5
12 June 2003
(03-3058)
Working Party on the
Accession of Samoa
ACCESSION OF SAMOA
Additional Questions and Replies
The Ministry of Foreign Affairs of Samoa has submitted additional replies to questions raised
by Working Party members with the request that they  be circulated to members of the Working Party.
The questions and replies are reproduced hereunder.
_______________WT/ACC/SAM/5
Page i
TABLE OF CONTENTS
II. ECONOMY, ECONOMIC POLI CIES AND FORE IGN T RADE ......................................1
2. Economic Policies............................................................................................................ ..........1
(a) Main directions of the ongoing economic policies..................................................................1
(b) Monetary and fi scal policies................................................................................................ .....2
(c) Foreign exchange and payments system .................................................................................2
(d) Foreign and domestic investment policies ..............................................................................2
3. Foreign trade in goods and services ........................................................................................6
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES AFFECTING
FOREIGN TRADE IN GOODS AND TRADE IN SERVICES ...........................................6
(a) Powers of executive, legislative and judicial branches of government.................................6IV. POLICIES AFFECTING TRADE IN GOODS .....................................................................9
1. Import Regulation............................................................................................................ .........9
(a) Registration requirements fo r engaging in importing...........................................................9
(b) Characteristics of  national tariff .......................................................................................... .12
(c) Tariff quotas, ta riff exemptions............................................................................................ .12
(d) Other duties and charges.................................................................................................... ....13
(f) Import licensing procedures ................................................................................................. .14
(h) Customs valuation........................................................................................................... ........15
(k) Application of internal taxes on imports ..............................................................................16
(l) Rules of  origin ............................................................................................................. ............17
(m) Anti-dump ing regime ......................................................................................................... ....18
(n) Countervailing duty regime .................................................................................................. .18
(o) Safeguard regime ............................................................................................................ ........18
2. Export Regulation............................................................................................................ .......19
(c) Quantitative expo rt restrictions............................................................................................ .19
(f) Export financing, subsidy and promotion policies...............................................................20
(h) Import duty drawback schemes ............................................................................................21
3. Internal policies affectin g foreign trade in goods.................................................................21
(a) Industrial policy, including subsidy policies.........................................................................21
(b) Technical regulations and standards ....................................................................................21
(c) Sanitary and phytosanitary measures...................................................................................23
(d) Trade-related inve stment measures ......................................................................................26
(e) State-tradi ng practices ..................................................................................................... ......26
(f) Free zones .................................................................................................................. ..............27WT/ACC/SAM/5
Page ii
(g) Free econom ic zones ........................................................................................................ .......28
4. Policies affecting foreign tr ade in agricultu ral products.....................................................28
(b) Exports..................................................................................................................... ................28
(d) Export credits, export credit guar antees or insurance programmes .................................29
(e) Internal policies........................................................................................................... ............30
V. TRADE-RELATED INTELLECTUAL  PROPERTY REGIME.......................................30
1. General...................................................................................................................... ...............30
(a) Intellectual pr operty policy................................................................................................ ....32
(c) Membership of international intellectual property conventions and of regional
or bilateral agreements........................................................................................................ ...32
2. Substantive standards of protection......................................................................................32
(a) Copyright and related rights................................................................................................ ..32
4. Enforcement .................................................................................................................. ..........34
VI. TRADE-RELATED SE RVICES RE GIME .........................................................................37
1. General...................................................................................................................... ...............37
3. Market access and national treatment..................................................................................38
4. Description of the market and the mechanisms for regulating the most
prominent servic es sectors ..................................................................................................... 38
ANNEX .......................................................................................................................... .......................40WT/ACC/SAM/5
Page 1
II. ECONOMY, ECONOMIC POLICIES AND FOREIGN TRADE
2. Economic Policies
(a) Main directions of the ongoing economic policies
- Pricing Policy
Question 1WT/ACC/SAM/2 states that the Fair Trading Ac t of 1998 controls the percentage mark-up of
wholesalers and retailers for a short list of impo rtant consumer items in order to prevent these
distributors from taking advantage of local monopoly positions which exist in the Samoan
economy.
- Is the list of products provided in WT/ACC/SAM/4/Add.1 comprehensive?  Please list
these goods, by HS number, in a direct response to the Working Party.
- We seek a formal commitment from Samoa, similar to that included in other accession
protocols that its price controls will observe the provisions of Article III:9.
Answer:
Please find attached the HS number of products currently under the price control.
Samoa is willing to accept a Protocol commitment "to apply its price control measures in a
WTO-consistent fashion, and take into account the interests of exporting WTO Members as providedfor in Article III:9 of the GATT 1994.  Samoa would also publish the list of any goods and services
subject to price controls in its Official Gazette (the Savali)."
Question 2
Stated Owned Enterprises.  Questions 4, 5, 6 and 10 of WT/ACC/SAM/4 (and page 5 of the
Memorandum, WT/ACC/SAM/2) refer to progress in privatisation/corporatisation of Samoa'srelatively lengthy original list of SOEs.  It would be helpful to have a further update on
progress, as well as an indication of the timeframe within which Samoa is intending to consider
the situation of the remaining SOEs – especially  ones like the Samoa Life Assurance Corp and
Samoa Shipping Services.  We would also appreciate a clarification from Samoa as to whether
the new SOE legislation referred to in the answ ers to Questions 4, 6 and 10 has been passed yet.
Is this the Public Finance Management Bill or another piece of legislation?
Answer:
The SOE Legislation referred to earlier, is the Public Bodies (Performance & Accountability)
Act passed in December 2001.  The Act aims at strengthening the performance and accountability of
the enterprises and is separate from the Public Finance Management Act which is a replacement of the
Public Monies Act 1964.
Government is committed to privatisation and the aim is to concentrate on the partly owned
enterprises first and work on developing strategies for 100 per cent owned ones.  For the fully owned
enterprises the focus initially is for these SOEs to operate more effectively and efficiently. The Samoa
Life Assurance Corporation, for example, directly competes with the newly established Colonial
Insurance Company as well as other insurance firms in the country.WT/ACC/SAM/5
Page 2
(b) Monetary and fiscal policies
Question 3
In the response to Question 18 in WT/ACC/SAM/4, Samoa lists the origins of state revenues for
fiscal year 1998/99.  The percentages appear to add to more than 100 per cent.  Could Samoa
clarify approximately what portion of state revenue is derived from tariff and tax applicationsto imported goods?
Answer:
The latest state revenue is given for fiscal year 2000/01 whereby Tax revenue accounted for
72.5 per cent of total revenue and 24.8 per cent from Aid and Grants.  These figures are in
Government Finance Statistics format whereby transfers between government departments are netted
out.
Revenue by type is given in the Table below for fiscal year 2000/01:
Revenue by Type Amount in SAT ('000) As % of Total Revenue
Import Duty $30,787 15.6
Import Excise $23,081 11.7
Domestic Excise $28,382 14.4
VAGST $50,230 25.4
Income Tax $38,861 19.7
Other Taxes $3,215 1.6
Property and Investment Income $6,872 3.5
Cost Recoveries $15,927 8.1
Total $197,355 100
(c) Foreign exchange and payments systemQuestion 4
WT/ACC/SAM/4 states that "Effective from 3 July 2000, the Central Bank further relaxed
Exchange Control Policy requirements in line wi th the ongoing process of liberalisation of the
financial system," and that "there are no restr ictions on the inflow of foreign exchange…".
Does Samoa have any requirements that fore ign exchange proceeds from importing and
exporting be converted into local currency?
Answer:
Yes, under the Exchange Control Regulations, all net proceeds from the sale of exports must
be repatriated to Samoa and converted into local currency or credit to an approved foreign currency
deposit account.
(d) Foreign and domestic investment policies
Question 5
Foreign Investment Act 2000.  Questions 23 and 24 refer.  Under this Act, certain services
sectors are reserved for local investors (those on the Reserved List) and others may be subject to
particular requirements (those on the Restricted  List).  Could Samoa please provide advice on
any sectors currently on the Restricted List?  (We have information on the Reserved List butWT/ACC/SAM/5
Page 3
not on a Restricted List.)  Could Samoa also please clarify the process regarding addition or
alteration of these lists – can sectors be added at any time or are the lists closed once
formulated?  What criteria are used to determ ine which sectors should be included on the list
and what process is followed to alter or amend the lists?  What provision does Samoa have in
place to review and reduce the sectors on the lists?
Answer:
The Foreign Investment Act has recently been passed and the Restricted List has yet to be
drawn up.  Under the Local Fishing Policy local ow nership should account for no less than 60 per cent
of total shareholding in fisheries.
The examination of policies carried out in connection with Samoa's application to join WTO
have uncovered restrictions contained in the legislation governing certain individual services sectors,
such as Law and Accounting, that are not adhered to.  At present, a temporary certificate of practicemay be granted to a foreigner wishing to carry out accounting services for a period up to one year and
not exceeding five years and a temporary admission may be granted to a foreigner to practice law up
to a period of three years but not exceeding six years.  A Legislation Action Program is being
implemented by the Attorney General's Office to eliminate this inconsistency existing between
legislation and current practice.
The following process is followed by the Department of Trade, Commerce and Industry,
(DTCI), regarding any additions or alterations to either the Reserved or the Restricted List.
(i) If a party or parties (be it government or private sector) are concerned regarding a
particular sector or economic activity that may need to be considered under any of the
two lists, such party or parties should ma ke their concern known in a formal written
submission to the Department.  This submi ssion should also include information and
comprehensive data on why the concern warrants consideration.
(ii) Upon receiving the written submission from the party concerned in (i) above, DTCI
through the Policy and Research Unit or the Industry Development Unit will then
conduct an analysis of the submission and commission further research andinvestigations into the issue/ss raised in the submission.
(iii) In completing its research, DTCI will then prepare a report of its findings (with
recommendations) to the Foreign Investment Advisory Committee (FIAC) mandated
under Regulation 5 (3) of the draft Foreign Investment Regulations.
(iv) The FIAC will then deliberate on DTCI's report and conclude in its decision to be
reported to Cabinet through the Minister of DTCI.
(v) Cabinet will then meet to discuss the FIAC report and make the final decision on the
submission.
(vi) Should Cabinet agree on any possible additions, deletions or alterations of sectors or
economic activities on either the Reserved or the Restricted List, DTCI will then
consult with the Attorney General in  the administration of any changes or
amendments required to be made as directed by Cabinet.
No set criteria are used to determine changes in the lists but the above process had been
formally adopted for the same purpose.WT/ACC/SAM/5
Page 4
Question 6
In WT/ACC/SAM/2, Samoa states that the National Investment Policy Statement signals
Samoa's intent to promote private domestic and overseas investment "by liberalizing the
economy and stimulating competition, rather than by granting special incentives to investors."
To this end, the Enterprises Incentives and Export Promotion Act 1992/3 was amended,eliminating a number of investment incentive s, and grandfathering investment "approval
orders" granted between 29 May 1998 and 25 June 1999 and previously issued export
enterprises approval orders, providing for co ntinued enjoyment of the incentives until the
orders expired.  WT/ACC/SAM/4 describes the number of these orders still in place and their
duration, i.e., until 20014.  Please indicate any other incentives that have replaced those
eliminated.  Are there any export performance or local content requirements in place for
investments at this time?
Answer:
The Government has maintained its policy of liberalisation and stimulation of competition
and no other special incentives for investors have replaced those eliminated.
Samoa stated in its answer to Question 125 in WT/ACC/SAM/4 that it has no measures in
place that conflict with the Agreement on Trade-Related Investment Measures, including importsubstitution or trade balancing measures. It can confirm that it has no export performance or local
content requirements in place for investments.
Question 7
WT/ACC/SAM/4 lists the sectors reserved for domestic investors, i.e., buses for transportation
of the general public, taxis, vehicles for hire, retailing and sawmilling.  Please give a statusreport on which foreign investment activiti es will be restricted under the new Foreign
Investment Act.
Answer:
Please refer to the Answer of the previous Question.
- Privatization policies
Question 8
Samoa's goal of long-term privatization of state-owned enterprises as encouraging.   Within the
goals and objectives set by Samoa, how successful has the privatization policy been to date?
Answer:
Samoa is yet to realise the full benefits of privatisation.  However, in terms of withdrawing
from the services that can be provided by the private sector, government has done well with the sale
of shares in most of the enterprises with commercially oriented activities, allowing Government toconcentrate on the provision of core functions.
Question 9
In WT/ACC/SAM/2, Samoa provides a list of enterprises wholly or partially owned by the state,
noting full ownership of a number of production enterprises.WT/ACC/SAM/5
Page 5
- Which of the enterprises listed are slated to remain state-owned or state-invested?
- Do any of these firms enjoy a legal monopoly of production or service?  Could
domestic or foreign firms establish a competitive enterprise in these areas?
- Are there any products where these companies enjoy protected domestic trading
rights?
Answer:
As mentioned earlier, the focus is to ensure that the fully owned enterprises are operating
more effectively and efficiently, hence the development of the Umbrella Legislation.  Also as
mentioned before, there is still more work to be done, including investigations into the individual
enterprises, before an informed decision can be made  whether to privatise or to remain in the public
sector.  Very few of these enterprises produce or trade in goods.
Samoa Communications Limited has an exclusive license for the provision of
telecommunication services.  However, Government is committed to competition and this already
exists in different sectors of the telecom market.  The Government is working towards developing a
regulatory environment for the operators to competitively operate in.
No, we are not aware of any companies enjoying protected domestic trading rights.  Please
also see information that Samoa has supplied on State-Trading Enterprises as defined in GATT 1994.
Question 10
In order to improve the performance of state ow ned enterprises Samoa states that it may apply
the Companies Law to these enterprises.  What procedures or methodologies are available
under this law that will accomplish this?
Answer:
The Companies Act 2001 provides the overarching framework of accountability and
governance for all public trading bodies, which specific statutes such as the Public Bodies
(Performance & Accountability) Act 2001 and the Public Finance Management Act further clarify and
strengthen.  These accountability measures and principles have been supported by case law over the
years, and will ensure enhance-performance of the public trading bodies.  (Please note that publicbodies are used for state owned enterprise under the umbrella legislation or the Public Bodies
(Performance & Accountability) Act.) Shareholding Ministers (the Minister of Finance and the
Responsible Minister) hold shares in the public bodies on behalf of Government.  Their responsibility
is to ensure that the benefits to Samoans of owning the companies are maximized in terms of
shareholder value.  Public bodies' boards are accountable to shareholding Ministers for their
performance, and the responsible minister is in turn, accountable to Parliament for the performance of
public bodies.
The Public Bodies (Performance and Accountability) Act 2001 applies to all Public Bodies
including Government Statutory Enterprises which ar e described in the Act as a Public Trading Body.
The Act is aimed at improved performance and accountability in respect of Public bodies.  Section 5
of this Act requires a Public Trading Body to register as a company under the Companies Act 2001 at
a time and in such form of registration as determined by the Minister for Finance.  This provision willensure that a Public Trading Body is covered by the Companies Act 2001. The Act also states at
section 8 that the principal objective of every Public Trading Body shall be to operate as a successful
business and to this end be as profitable and efficient as comparable businesses that are not owned by
the State.  The Act also requires a Public Trading Body to be more accountable through variousWT/ACC/SAM/5
Page 6
means including:  the preparation of a Corporate Plan (s.22), Financial reports, accounts and
information required by the Companies Act (s.23), Performance Audits if the Minister requires (s.24),
the power to dismiss a Director of a Public Body fo llowing a Performance Audit, if they have failed to
perform any duty or function requires under the Act, the Companies Act 2001 or any governing
legislation (s.25)
The Public Finance Management Act 2001 binds all Government agencies, including
Government statutory enterprises.  The Act is aimed to foster and enhance effective and responsible
economic and financial management by Government and to provide accountability arrangements and
compliance with those arrangements. Some of the requirements of this Act that ensure greater
accountability of Public Bodies include the following: Public Bodies are required to submit a
Performance and Management plan (s.92), requiremen t to notify the Government immediately of any
information or event which will materially affect their financial position (s.93), provisions relating tothe keeping of proper accounts and records of transactions and financial positions (s.103), and
furnishing Performance and Management reports and financial statements (s.104), and providing the
Financial Secretary with the powers to inspect and investigate any public body where he believes they
have failed to implement the Performance and Management plan (s105).
3. Foreign trade in goods and services
Question 11
WT/ACC/SAM/4 states that "A list of goods impo rted by the Government is available through
document WT/ACC/SAM/4/Add.1".  Please list these goods, by HS number, in a direct
response to the Working Party.
Answer:
A list of Government imports, by HS number, between 2000 – 2002 is attached.
III. FRAMEWORK FOR MAKI NG AND ENFORCING POLICIES AFFECTING
FOREIGN TRADE IN GOODS AND TRADE IN SERVICES
(a) Powers of executive, legislative and judicial branches of government
Question 12
We are aware that public sector reforms are underway in Samoa, including those with overseas
assistance.  However, commitment is needed on the continuation of reforms to improve
transparency, accountability and predictabili ty in administrative and decision-making
procedures and processes.  We would appreciate advice from Samoa on its public sector reform
efforts.
Answer:
Human Resource Management (HRM) is being tr ansferred to government departments from
the Public Service Commission (PSC).  The Government has recently completed a review that willreduce the number of departments from 28 to 13.  New recruitment and selection procedures have
been introduced and delegated to all departments with the PSC assuming a monitoring and evaluation
role during the transition.
HRM functions that are now been delegate d to departments include: recruitment and
selection; grievance management and working conditions.  Most other functions such asWT/ACC/SAM/5
Page 7
remuneration, structures, induction and capability building will also be devolved during this final
phase of the PSC Institutional Strengthening Project.
Departments have produced Corporate and Management Plans, with the majority already
involved in the implementation or the drawing up of client service charters.  The pre-screening of
budgets by the PSC and Treasury examine departmental budgets to ensure they are aligned tocorporate plans.  The budget screening also examines reports on performance measures to ensure that
they are also comparable to and realistically reflect links to these corporate plans.
The Government indicated its commitment by re vising the Public Service Act (1977) and
ensuring that the changes brought about by the reforms are supported by legislation.  Cabinet
approved the Amendment Bill to the PS Act 1977 on 11 December 2001.  The Ammendment Bill
addressed disciplinary action, probation, appeals and grievances.  Other significant areas such as
values, principals and Code of Conduct were also introduced into this Bill after approval from thePSC-ISP steering committee. The Prime Minister has also assumed ministerial responsibility for
the PSC, which is the Advisor to government on transparency, accountability and predictability in
administrative and decision-making procedures and processes.
Question 13
The response to Question 47 of WT/ACC/SAM/4 describes the legislative process of enacting
legislation to implement an international agreement like the WTO.
- Does this description include enactment of  the actual legislative changes, or just
adherence to the agreement?
- What specific steps has Samoa taken to begin developing the specific legislative
changes that will be necessary to implem ent WTO in national legislation?  Can
Samoa provide a chart outlining the status of developments?
- How long does the process described normally take from its initiation?
- Does Samoa have a plan of action for legislative changes to address the deficiencies
already identified in its legislation as it relates to WTO provisions?  If not, we
suggest that one be developed.  We look forward to working with Samoa on this, ifnecessary.
- Would Samoa be willing, at some point, to share draft legislation with the Working
Party?
Answer:
Enactment of legislation described in the an swer to Question 47 of WT/ACC/SAM/4 refers to
all draft bills and not just those required for adherence to the WTO Agreement.  The process adopts
the general Westminster model approach i.e.:
- Policy of new bill or amendment is finalised by officials for consideration of Sponsoring
Minister;
- Policy is given to the Attorney General's Office to draft the bill or a draft Bill drafted by
consultants is given to the Attorney General for comment;
- Any changes required are made before the Department finalise the bill;
- The bill is then approved by the Sponsoring Minister and then submitted to Cabinet for
approval with reports from the Attorney General and Treasury;WT/ACC/SAM/5
Page 8
- Once approved by Cabinet the bill is then tabled in Parliament and after second reading is
submitted to a Parliamentary Select Committee (made up of Government and Opposition
Members of Parliament) which reports back to the Parliament and then the bill is debated;
- The bill is read a third time and then voted upon;
- If the vote is a majority in favour of the Bill the Bill is passed by Parliament and only
passes into law and becomes an Act of parliament when it receives the assent of the Head
of State.
- Acts or different parts of Acts can come into force and effect on the day they receive
assent or at another time nominated by the responsible Minister where administrative
changes are needed before enactment; and
- Subordinate legislation (such as regulations) can be promulgated or brought into force or
the recommendation on the Cabinet of Minister s but with the approval of the Head of
States. Regulations are used to set out the machinery or administrative requirements of
the Empowering Act e.g. the forms pres cribed for applications, the licensing
requirements, etc.
The discussions in the Working Party on the different sections in the Memorandum and the
Questions and Answers have enabled the Government of Samoa to identify the laws and regulationsthat will need to be amended, and to identify new laws and regulations that need to be introduced, in
order to achieve consistency with WTO requirements.  The relevant sections of these answers set out
the steps that Samoa has already taken in each and its plan of action for taking the remaining steps,
including target dates. Samoa is willing to accept suggestions on improving its draft legislation on
matters of substance.  These sections also note the areas in which Samoa is receiving technicalassistance and identify the areas in which additional technical assistance is needed. Samoa looks
forward to discussing these in the Working Party.
Question 14
Please elaborate on the response to Question 50 in WT/ACC/SAM/4:
Will Samoa expand its current laws and regulations to ensure that the provisions of Article and
the other transparency requirements of WTO a re implemented, in particular the requirement
that all "laws, regulations, judicial decisions and administrative rulings of general application,
made effective by any contracting party, pertai ning 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 imports or expo rts 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 enablegovernments and traders to become acquainted with them".
Answer:
Samoa is currently in negotiations with the University of the South Pacific to license the
posting of its legislation on the Internet and has received approval from the Supreme Court to publish
and put on Internet all significant judicial decisions.
The decisions made by Ministers administratively are not formally published but avenues for
improving this are currently being explored.
At present, decisions are published by formal press release in Government and other
publications.
Samoa confirms that it is prepared to expand its current laws and regulations and to  accept a
Protocol commitment that it "would implement th e transparency provisions WTO, including theWT/ACC/SAM/5
Page 9
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 any 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 imports or exports or on the
transfer of payments therefor, 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."
Samoa is also prepared to accept commitments, such as those contained in other Accession
Protocols, that "from the date of its accession, its laws would give foreign and domestic importers and
exporters the right to appeal administrative action relating to matters subject to WTO provisions in
full conformity with WTO obligations, including Article X:3(b) of the GATT 1994."
IV. POLICIES AFFECTING TRADE IN GOODS
1. Import Regulation
(a) Registration requirements for engaging in importing
Question 15
The right to import and to export goods is a fundamental part of the WTO.  This right should
not be abridged for either domestic or foreign firms or individuals.  We distinguish the right toimport and export from the right of distribution.
Samoa's response to Question 62 of WT/ACC/SAM/4, is not responsive to the question, i.e.,
"Can Samoa confirm that, to obtain a licence to  act as an agent for the delivery of imported
goods, the only condition is the payment of the li cence fee?  If there are other criteria for the
granting of a licence, would Samoa confirm that there is no difference in eligibility betweendomestic and foreign enterprises?"  The right to import and export is not related to the
eligibility of domestic and foreign individuals and firms to provide services within Samoa.
- We seek information on the right of foreign and domestic firms to act as import agents
for the delivery of imported goods.
- In addition, we seek information on the right of foreign and domestic individuals and
firms to be importer of record, whether or not taking responsibility for the distribution
of goods after importation.
Answer:
Both foreign and domestic firms can act as import agents for the delivery of imported goods
and can be importers of record.
Samoa notes that this section of the present document relates to registration requirements for
engaging in importing goods.  It has identified Articles VIII:1(a), XI:1 and III:2 and 4 of the GATT1994 as the WTO provisions that are relevant to this subject and notes that the standard commitment
contained in many other Protocols of Accession refer to these provisions. It understands that all
provisions of GATT 1994 are drafted in terms of goods and not of persons and has not been able to
identify a WTO provision obliging WTO Members to grant both domestic or foreign firms or
individuals the right to import and to export goods. It would ask for help in identifying the provisionreferred to in the question.WT/ACC/SAM/5
Page 10
Samoa is prepared to enter into a standard commitment contained in 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 in full conformity with its WTO obligations,
including Articles VIII:1(a), XI:1 and III:2 and 4 of the GATT 1994 and that it would implement such
laws and regulations in full conformity with these obligations."
Samoa understands that the importing and exporting of goods is a service and therefore
subject to the provisions of GATS.
For the procedures for the issuance of business licences, please refer to the answer to the next
question.
Question 16
With regard to obtaining a business licence:
- Other than paying the fee, what is involved?
- Must the importer be resident in Samoa?
- Can a foreign exporter be an importer of record without actually having a business
or a business licence in Samoa?
Answer:
In order to operate a business in Samoa, one must obtain a business licence.  Individuals who
wish to import personal or non-commercial items can import without a business licence.
For a company to obtain a business licence, it needs to send an application letter to the Inland
Revenue Department (IRD) accompanied with its registration documents from the Justice Department
(i.e., Memorandum of Association and Articles of  Association), together with the passport photos of
the major shareholders.  If the business has been registered overseas, then a Certificate ofIncorporation must be submitted with the Application for a business license. An application
 form is
then supplied by the IRD which must be filled out before an interview with IRD officials takes  place.
Should the business require special approvals from other Departments, then these approvals are
needed before business licence is granted.
A sole trader or a partnership needs to complete the IRD application form.Business licenses will not be issued to prohibited business activities.
An importer may not necessarily be a resident of Samoa but for commercial purposes, he
must obtain a business license.  A business registered overseas must also submit its Articles of
Association, and Memorandum of incorporation in addition to fulfilling the other requirements.
Foreign exporters can be importers of record.
Question 17
We seek a more detailed response to Question 63 of WT/ACC/SAM/4.  Please list all activity
licences (e.g., including those listed in a su bmission under WT/ACC/SAM/4/Add.1) with the
goods involved listed by HS number, in a direct response to the Working Party.WT/ACC/SAM/5
Page 11
Answer:
The reference in the answer to Question 63 of WT/ACC/SAM/4 refers to items 8, 9 and 10 in
the list of laws and regulations in WT/ACC/SAM/4/ADD.1 is incorrect.
Samoa has re-examined the matter and has concluded that the product groups for which an
activity licence is required, in addition to the normal business licence, are narcotics and liquor.
- Narcotics
The Narcotics Act 1967 bans the local cultivation of prohibited plants. It also provides that
the import of narcotics on its Schedule 1 and 2 (available through document WT/ACC/SAM/5/Add.1)
can only be carried out by holders of a licence to deal in these narcotics.  These are not produced in
Samoa.  Most of these are imported for the National Hospital and the licencing requirement has been
instituted in order to control and monitor these products. Registered pharmacists pay an annual licence
fee of ST$40.00.
- Liquor
These licences were introduced because of the need to supervise all stages of the production
of products that can have adverse social and health effects. The aim of the system is to ensure that all
dealers are registered. The licences are granted to holders of business licenses. For trading stores inthe villages, permission has to be sought from the village council on whether liquor is allowed to be
sold in the village before a licence is issued.  A licence is required for the right to produce liquor; a
licence is required for the right to buy and sell liquor ; and a licence is required for the right to import
liquor.  The licences treat imported goods no less favourably than domestically produced goods - two
licences are required for domestic liquor (one for the right to produce and one for the right to buy andsell) and two licences are required for imported liquor (one for the right to buy and sell and one for
the right to import).  Liquor is defined as "any sp irits, wine, ale, beer, stout, cider, or any other
fermented, distilled or spirituous liquor ordinarily used as a beverage which contains more than two
parts per cent of proof spirit".  Each of these licences is valid for one year and costs are outlined
below.  As stated in WT/ACC/SAM/4, the number of licences is neither restricted nor rationed.
- Buying and Selling of Liquor
- 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
Samoa also requires import licences for a very few products.  These are dealt with in
Question 23 below.WT/ACC/SAM/5
Page 12
(b) Characteristics of national tariff
Question 18
Samoa states that its tariff classification system conforms to the HS 96 nomenclature at the six-
digit level.  Please provide this in electronic  media, including current applied rates as soon as
possible. It was not available from the Secretariat during early March.
Answer:
This has now been deposited with the WTO Secretariat
(c) Tariff quotas, tariff exemptions
Samoa is prepared to enter into a Protocol commitment that "upon accession to the WTO, any
tariff quotas and tariff exemptions would only be im plemented in conformity with the relevant WTO
provisions including Article I of th e GATT 1994 and the TRIP's Agreement."
Question 19
Approximately what portion of Samoa's imports are enter duty free through the
"grandfathered" tariff exemptions listed in the response to Question 70 of WT/ACC/SAM/4)?
Answer:
Total Imports CIF for the Year 2001
Year Total CIF (WST)
2001 689,401,972.00
Total by Company for Year 2001
Company Total CIF (WST)
Pacific Cashmere 5,963,898.00
Desico Samoa Ltd 41,050.00
Samoa Tropical Product 859,224.00
Yasaki Samoa Ltd 5,329,420.00
12,193,592.00
For the Year 2001
12,193,592/689,401,972 x 100 per cent = 1.77 per cent of total imports for 2001 enter duty
free through the grandfathered tariff exceptions.
Source: Customs Department
Question 20
Does Samoa currently exempt equipment, parts, and technical supplies required for airports in
connection with air services from customs duties?  What is the current rate of duty on imports
of aircraft and aircraft parts?WT/ACC/SAM/5
Page 13
Answer:
No special exemption is made for equipment, parts, and technical supplies required for
airports.
Aircraft designed for the commercial transport of persons (HS 8802.4010) are duty free.
Other aircraft (HS 8802.4090) are subject to a duty of 8 per cent.
Aircraft parts for aircraft designed for the commercial transport of persons under
HS 8802.4010 are duty free.  Aircraft parts for other aircraft under HS 8802.4090 are subject to a duty
of 8 per cent.
(d) Other duties and charges
Question 21
We would appreciate a more detailed response to Question 73 of WT/ACC/SAM/4:
- As Samoa does not levy any "other duties and charges" in the sense of Article II 1(b)
of GATT1994, we seek confirmation that Samoa will bind such charges at "zero" in
its GATT Schedule of Concessions.
- We do not view such a commitment as inconsistent with Samoa's status as a least
developed country.
Answer:
Samoa reconfirms that in its initial tariff offer (WT/ACC/SPEC/SAM/1) it offered to bind
"other duties and charges" on all items in its tariff schedule at zero.
Question 22
We seek a more detailed response to Question 74 .  Please list all customs charges (e.g., including
those listed in a submission under WT/ACC/SAM/4/Add.1), in a response to the Working Party.
Answer:
Samoa levies customs duties but no "other duties and charges" as defined in Article II:1(b) of
GATT 1994.
A list of customs "fees and charges for services rendered" as defined in Article VII:1(a) of
GATT 1994 as laid down in Customs Public Circular No. 10/98 is attached.
Samoa is prepared to accept a Protocol commitment 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 Articles VIII and X of GATT 1994.  The
representative of Samoa also stated that, 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 and level of such fees and charges, revenues
collected and their use, would be provided to WTO Members on request."
Please also refer to the answer to Question 26.WT/ACC/SAM/5
Page 14
(f) Import licensing procedures
Samoa is prepared to enter into a Protocol commitment "that Samoa would, from the date of
accession, not introduce, re-introduce or apply quantitative restrictions on imports, or other non-tariff
measures such as licensing, quotas, prohibitions, bans and other restrictions having equivalent effect
that cannot be justified under the provisions of the WTO Agreement.  He further confirmed that thelegal 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 Measures, Import
Licensing Procedures, Safeguards, and Technical Barriers to Trade".
For information on licences for narcotics and liquor, please see the section dealing with
registration requirements for engaging in importing above.
Question 23
Concerning the response to Questions 80 and 81.  What is the status of Samoa's submission
responding to the questionnaire on import licensing procedures, as outlined in WT/ACC/1?
When provided, please include in the responses all of the steps necessary for getting an import
licence and a list of all responsible agencies.  Please include in the responses a list of products,including the corresponding HS numbers that a re subject to licensing.  Please outline the
procedures, in detail, for the issuing of an import licence.
Answer:
Import licences are required for: right-hand drive cars; arms and ammunition; and pesticides.
- Right-hand drive cars
Samoa does not have the capacity to produce cars and all cars are therefore imported. In
Samoa, traffic drives on the right side of the road and all dealers import left-hand drive cars as
required by legislation. Samoa is a least-developed country and many families rely on remittances
from Samoans living abroad, mainly in New Zealand, Australia and the United States.  Many cars
imported into Samoa are second-hand gifts from family members living overseas: if these come fromthe United States they are left-hand drive, but cars from New Zealand and Australia are right-hand
drive.  The Government wishes to discourage the importation of these right-hand drive cars but not to
prevent it entirely.  It therefore permits individuals to import these cars on condition that they do not
re-sell them and that they pay a tax. Right hand drive cars also fall under the tariff classification
HS8703.0021-HS8703.0025.
- Arms and Ammunition
The Arms Ordinance, 1960, regulates the possession and import of arms and ammunition.
Samoa does not produce these. An import licence must be obtained before any arms and ammunition
can be brought into Samoa.  The licence fee is $200.00 on the issue of a permit to a dealer (e.g. –
companies) to bring firearms and ammunition into Samoa for multiple imports annually and ST$50.00
for any person other than a dealer of a permit to bring a firearm and ammunition thereof into Samoa
for each importation.
- Pesticides
The Agriculture, Forests and Fisheries Amendment Act 1989 provides for the exercise by the
Government through the Department of Agriculture, Forests and Fisheries of the regulation,WT/ACC/SAM/5
Page 15
supervision, importation, storage and use of pesticides.  Samoa does not produce these and all
pesticides to be imported need to be registered fo r approval before a permit is issued to import them.
Licenses are required to monitor the importation of pesticides and to protect our environment from
hazardous/banned substances and chemicals.  The fee for registration is ST$300.00 plus VAGST
while the fee for the permit depends on the type of pesticide and the amount or quantity to beimported.
(h) Customs valuation
Question 24
Question 83 of WT/ACC/SAM/4 refers.  We note  the intention of Samoa to introduce new
legislation and regulations based on the WTO Customs Valuation Agreement and would be
interested in an update on progress in this regard.  The answer also refers to Samoa having
sought technical assistance with this?  Has techni cal assistance now been sourced for this work?
Answer:
As stated in WT/ACC/SAM/4, it is Samoa's intention to transfer the present WTO customs
valuation provisions into the Customs Principal Act.  While its Regulations are based on WTO
provisions, these need to be reviewed to ensure that they are in conformity with these requirements.
A start has been made on drafting the new legislation, but Samoa still needs to source
technical assistance, both to make the necessary changes in laws and regulations, and to provide e.g.
the necessary infrastructure and training of personnel for the implementation of the legislation.
The time scale for these steps will inevitably depend on the response to our request for
technical assistance.
ActionTarget date from receipt of adequate technical
assistance
Drafting of amendments to legislation necessary tobring 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 officials 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.
Question 25
In its response to Question 83 of WT/ACC/SAM/4, Samoa stated that it hopes "to transfer the
present WTO aligned customs valuation provision s into the Customs Principal Act and to make
any further adjustments necessary to bring thes e provisions fully into compliance with WTO
rules;" that work has already started on drafti ng the new legislation; and that the Customs
Principal Act and Regulations were being reviewed to ensure better "transparency andaccountability and for conformity with WTO rules as part of continuing reform measures."
Samoa seeks technical assistance to help realize these goals, i.e., "to make the necessary changesWT/ACC/SAM/5
Page 16
in laws and regulations, and to provide the necessary infrastructure and training of personnel
for the implementation of the legislation."
- Precisely what sort of technical assistance does Samoa want, and in what
timeframe?  Is help needed to draft the new law, or has this already begun?
- Are there institutions that Samoa must establish?  What sort of training would be
required for customs personnel?
- Does Samoa intend to include in the text of the new law the Interpretative Notes to
the Customs Valuation Agreement?
- Does Samoa contemplate additional regulations to fully implement the new law?
Are these currently under development?
Answer:
Please see answer to previous question.
Samoa notes that Article 14 of the Agreement on Customs Valuation provides that the
Interpretative Notes in its Annex 1 are an integral part of the Agreement, but it is not yet possible to
say whether these Interpretative Notes would be included in the law itself.
(k) Application of internal taxes on imports
Question 26Please confirm that no other duties or charge s besides custom's duties, excise tax, VAT, and
customs fees are applied to imports.
Answer:
Samoa confirms that the only taxes it applies only to imports are customs duties.  It also
levies customs fees for services rendered in connection with importation.  The only taxes that it levieson imports and any domestically produced products, which are the subject of this section, are VAGST
and excise tax.
Question 27
Samoa's tariff schedule lists "import excise" taxes, and WT/ACC/SAM/2 makes reference to
"domestic" excise taxes.  The implication is that  there are two sets of taxes.  The responses to
Questions 89 and 91, in WT/ACC/SAM/4, however, appear to indicate that there is a unified
excise tax.
- Why is the excise in the tari ff called an "import" excise if it is applied to both
domestic and imported goods?
- Please clarify whether imported and domestic excise taxes are unified, or are they
applied at different levels to similar domestic and imported goods.
Answer:
Historically, excise taxes on imports and domestically produced goods were dealt with in
separate pieces of legislation.  However, as stated in the answer to Question 91 in WT/ACC/SAM/4,WT/ACC/SAM/5
Page 17
excise taxes on imported goods and domestically produced goods have been unified and are applied
on a national treatment basis, as required  by Article III of GATT 1994.  To avoid any
misunderstandings on this subject, Samoa is prepared to modify its legislation to ensure that excise
tax is charged on both any domestically produced goods and imported goods on a national treatment
basis as required by Article III: 1 and 2 of GATT 1994.
Question 28
Concerning taxes on agricultural goods:  Samoa states that it does not want to levy VAT on
domestically produced agricultural products to help support agricultural incomes.  Would
Samoa be willing to phase in an exemption for imports of similar products in order to bring this
practice into line with Article III?
Answer:
Samoa does not recall stating that "it does not want to levy VAT on domestically produced
agricultural products to help support agricultural incomes".  In Samoa VAGST is levied on companies
that have an annual turnover of more than SAT 52,000 (about US$15,000).  However, no companies
produce primary products in Samoa and the only producers of these products are very small
landholders, who live largely in a subsistence economy and take very small quantities of produce to
local markets.  It exempts these individual producer s because it is impracticable to collect a complex
tax such as VAGST from them.  Samoa understands that it is standard practice in WTO countries to
exempt small producers from such taxes.
(l) Rules of origin
Question 29
Per Question 96 of WT/ACC/SAM/4, we appreciate Samoa's general assurances on the issue of
rules of origin.  We would appreciate, however, a specific commitment from Samoa that upon
accession its laws and regulations on rules of or igin would be applied in conformity with the
provisions of the WTO Agreement on Rules of Origin.
Answer:
Samoa is prepared to accept a commitment in its Accession Protocol 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 will accept requests from an exporter, importer or any person with a justifiable
cause for an assessment of the origin of the import".
Question 30
We also seek confirmation that Samoa will prov ide the following specific commitment:  i.e., to
align its laws and regulations on rules of orig in with the provisions of the WTO Agreement and
that these laws will be drafted or amended to incorporate the requirements of Article 2(h) and
Annex II, paragraph 3(d), i.e., that for non-p referential and preferential rules of origin,
respectively, the customs authority will provide upon the request of an exporter, importer or
any person with a justifiable cause an assessment  of the origin of the import and outline the
terms under which it will be provided, and that any request for such an assessment would be
accepted even before trade in the goods concerned began.WT/ACC/SAM/5
Page 18
Answer:
Samoa confirms that it will accept provide specific commitments to align its laws and
regulations with the relevant provisions of the WTO Agreement and that these laws will be drafted or
amended to incorporate the requirements of Article 2(H) and Annex II, paragraph 3(d) of the WTO
Agreement on Rules of Origin.
(m) Anti-dumping regime
(n) Countervailing duty regime
(o) Safeguard regime
Question 31
Trade Remedies.  Questions 98 and 101 of WT/ACC/SAM/4 refer.  Samoa has indicated it will
look at the question of possible Anti-Dumping provisions when reviewing its Principal Customs
Act.  It would be useful to have an update on Samoa's thinking with respect to the possibleadoption of Anti-Dumping and Countervailing Duties provisions since we note Samoa signals
(in its answer to Questions 101) a preference to reta in flexibility in its ceiling bindings on tariffs
rather than use the trade remedies provisions prov ided under the WTO.  This is something of a
concern since arbitrary tariff hikes would be  a blunt mechanism which would undermine the
predictability and certainty of the trade regim e and hurt all exports engaged in the particular
trade, rather than targeting any exporters dump ing or subsiding.  While we recognise Samoa's
concerns about the possible complexity of Anti-Dumping and Countervailing Duties remedies,
we consider they do not need to be overly bur densome.  This is an area where we would
consider providing some technical assistance, if required by Samoa.
Answer:
There appears to be a misunderstanding here as Samoa did not express a preference to retain
flexibility in its ceiling bindings on tariffs rather than use the trade remedies provisions provided
under the WTO, but explained that "it is very difficult for small countries, particularly very small
least-developed countries, such as Samoa to use such measures" (WT/ACC/SAM/4, Question 98) and
"it is its present view that it will be extremely difficult for a small least-developed country such asSamoa to find the material and human resources necessary to use the complex WTO provisions on
anti-dumping, countervail or safeguard measures (W T/ACC/SAM/4, Question 101)".  It is willing, but
not able to do this.
The answer to Question 101 also explained the practical problem faced by Samoa.  It is a very
small least-developed country with a total population of 170,000 with an average income of
approximately US$3 per day.  The offer of technical assistance is appreciated, but cannot solve the
basic problem, which is that Samoa's tiny administration does not have the human or resourcecapacity to implement the WTO Agreements concerned, which were negotiated by relatively large,
wealthy WTO Members and which do not take its situation into account.
The answer to Question 101 also gave the reasons why Samoa's position on this subject
would not create a trade problem of any significance for WTO Members as it only produces a handful
of the products and traditional products such as yams, breadfruit and taro etc., are competitive.  It istherefore only in truly exceptional cases that it mi ght need to take action to  prevent injury to its
domestic producers of goods.  In addition, it is a very small market and is not a target for predators,
thus diminishing even further the already small risk that it will need its need to take action.  Finally,
by definition, any action taken would affect a very small volume of trade.WT/ACC/SAM/5
Page 19
Samoa does, however, need to have a remedy under WTO in the unlikely event that it does
need to take action.  Small least-developed WTO Members have the same problem and Samoa has
suggested that it be treated in the same way as these countries, whose situation was taken into account
in the tariff negotiations.  As regards its tariff bindings, Samoa will only be seeking ceiling bindings
in the same way as other least-developed country members of the WTO and has made a good initialoffer in this regard.
Please also see the answer to the following Question.
Question 32
Particularly in light of Samoa's reluctance to  develop WTO consistent trade remedy legislation,
we seek an appropriate commitment in the Wo rking Party report that Samoa will not apply
safeguard, antidumping or countervailing measures without first notifying to the WTO
legislation covering such measures consistent with WTO Agreements.
Samoa's stated plan to use tariff flexibility in lieu of more precise transparent measures to
address unfair or excessive imports is worrisome, as this would undermine its stated goal of a
more transparent, predictable, and investment -friendly trade regime.  The ability to make
sudden administrative changes in the tariff without full transparency and due process will
undermine the credibility of its own trade poli cy regime, and should be reconsidered as a
method of import regulation, even in the abstract.
Answer:
Samoa wishes to make it clear that it is not reluctant to develop WTO consistent trade remedy
legislation.  As explained in the answer to the previous Question it is willing, but not able to
implement such measures.
Please see answer to previous Question.
Samoa is prepared to accept a Protocol Commitment that it "would not apply any anti-
dumping, countervailing or safeguard measures until it had implemented 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 legi slation 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 Agreement on Safeguards.  After such
legislation was implemented, Samoa would only appl y any anti-dumping duties, countervailing duties
and safeguard measures in full conformity with the relevant WTO provisions".
2. Export Regulation
(c) Quantitative export restrictions
Question 33Would it be accurate to state, in light of the responses to Questions 103 and 104 of
WT/ACC/SAM/4 that Samoa intends at some point to review its decisions concerning the export
prohibition on logs and Kava planting materials, and that it will notify WTO members of
developments in these areas on a regular basis?WT/ACC/SAM/5
Page 20
Answer:
Samoa is keeping these decisions under review and is prepared to notify WTO Members of
developments in these areas on a regular basis.
Question 34
Are there restrictions on domestic logging in parallel with the export restrictions?
Answer:
Restrictions on commercial logging are contained in the draft Forest Act 1967 and draft
Forest Resource Policy yet to be approved by Cabinet.  National Standards for logging are outlined in
a draft Code of Logging Practice (COLP) currently awaiting Cabinet approval.  Although the COLP is
still a draft, two awareness workshops for landow ners and logging contractors have already been
carried out for the Code on the tw o main islands, Upolu and Savaii.
(f) Export financing, subsidy and promotion policies
Question 35
It has been noted that Samoa has abolished all government export financing facilities.  Could
Samoa please provide under which legal authority this was done and what the effective date
was.
Answer:
The Export Finance Facility was abolished effective 31 December 1997, in light of the
liberalization of the financial system.  This was a policy decision was made by Government and is in
line with the Central Bank of Samoa Act 1984.
Question 36
We would appreciate clarification of the response to Question 108 of WT/ACC/SAM/4.  It
states: "Samoa can confirm that from the date of accession it will conform to all the provisions
of the Agreement on Subsidies and Countervailing Measures and will not introduce such
prohibited subsidies from the day of accession."
- Does Samoa's currently apply any prohibited subsidies?
- Will Samoa confirm that from the date of accession it will not maintain any export
subsidies which met a definition of a prohibited subsidy within the meaning of
Article3 of the Agreement on Subsidies and Countervailing Measures, and would
not introduce such prohibited subsidies from the day of accession?
Answer:
Samoa does not apply any prohibited subsidies.
Samoa will accept a Protocol commitment along the lines suggested.  Please see the answer to
the next Question.WT/ACC/SAM/5
Page 21
(h) Import duty drawback schemes
Question 37
Could Samoa please explain how it guarantees that the duty drawback schemes do not provide
for excessive drawback of import duties for exported products?
Answer:
The companies under the scheme provide the costings of their imports to the Customs
Department. These costings are the basis for the Department's inspections and checks upon
application to drawback duty paid.
The Customs Department continuously monitors and documents all companies under this scheme to
guarantee any excessive drawback.
3. Internal policies affecting foreign trade in goods
(a) Industrial policy, including subsidy policiesQuestion 38
We thank Samoa for its commitment that any programs that grant subsidies will be
administered after accession in line with the Agreement on Subsidies and Countervailing
Measures and that all necessary information on notifiable programs will be notified to the
Committee on Subsidies and Countervailing Measures in accordance with Article 25 of theAgreement upon entry into force of Samoa's Protocol of Accession.
Answer:
Samoa is prepared to enter into a Protocol commitment that "any programmes that grant
subsidies would be administered in line with the Agreement on Subsidies and Countervailing
Measures and that all necessary information on notifiable programmes  would 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."
(b) Technical regulations and standards
Question 39
Questions 114 and 115 of WT/ACC/SAM/4 identify the TBT area as one where Samoa will need
some technical assistance to put in place a WTO-consistent regime for dealing with standards
and conformance issues.  It would be useful to know what progress Samoa has made in that
regard and what technical assistance it has available to it in this area.WT/ACC/SAM/5
Page 22
Answer:
The answers to Questions 114 and 115 of WT /ACC/SAM/4 did not mention technical
assistance but stated Samoa's understanding that it did not maintain technical regulations and offered
to accept a Protocol commitment stating that if, once a WTO Member, Samoa should introduce a
system of controls and rules regarding technical regulations, standards, certification and labellingrequirements, it would only do so in full conformity with the provisions of the Agreement on
Technical Barriers to Trade. Samoa confirms that, once a WTO Member, it will conform to all the
provisions of the Agreement on Technical Barriers to Trade.
It should be noted that the answer to Question 114 contained a misprint and that the word
"only" should be inserted in line 2, so that th e text reads "Samoa … is prepared to accept a
commitment only to introduce measures …".  This ma kes it consistent to the answer that it gave to
Question 115.
Question 40
We note the advice by Samoa (including responses to Questions 113 to 116 in WT/ACC/SAM/4)
that it does not have or intend to put in place a comprehensive regime for standards and
technical regulations.  The WTO Agreement does  not require members to have such a regime.
However, we note that Samoa requires pesticides  to be labelled according to the World Health
Organisation recommended classifications by the degree of hazard (WT/ACC/SAM/2, page 19).
This would fall under the TBT Agreement rather than the SPS Agreement, i.e. it is a measure
relating to protection of human, animal or plant life or health or the environment, rather than a
sanitary or phytosanitary measure.
We note also that it is possible that both the SPS and TBT Agreements may be relevant to
environmental protection measures applied under the Samoan Lands and Environment Act
1989 (page 20 of WT/ACC/SAM/2).  Under the TBT Agreement Samoa will be required to
ensure that any standards or technical regulati ons, including any such measures applied in
order to implement provisions of multilateral agreements affecting trade, are applied in
accordance with the provisions of the TBT Agreement, where relevant.
Answer:
Samoa is a very small least-developed country that does not have the necessary human or
material resources to introduce and to enforce technical regulations.  The pesticide labelling
requirement is exceptional.  It is based on an international standard and does not cause any
unnecessary barriers to trade.
Samoa is prepared to enter into the following protocol commitment that "Samoa would
establish an enquiry point as soon as possible within the Department of Trade, Commerce and
Industries, responsible for answering all enquiry a nd notifications as provided in the Agreement on
Technical Barriers to Trade. Samoa would also 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 onTechnical Barriers to Trade".
Question 41
We thank Samoa for the commitments made in response to Questions 114 and 115.  We seek
Samoa's consideration of the more detailed comm itment requested in Question 115, however, inWT/ACC/SAM/5
Page 23
anticipation of the establishment of technical regul ations at some point addressing issues of life,
health or safety.
Answer:
Please see the answer to the previous Question.
(c) Sanitary and phytosanitary measures
Question 42
Questions 118, 120 and 122 of WT/ACC/SAM/4 refer.  Legislation and regulations in the SPS
area are identified as needing revision to rende r them WTO-consistent.  It would be useful to
have an update on progress.  The answer to Question 122 identified AusAID as funding a
programme for institutional strengthening in the quarantine service.
Answer:
In its answer to Question 118 in WT/ACC/SAM/4, Samoa recognised that it needed to review
its whole SPS system and to bring it into conformity with the Agreement on Sanitary and
Phytosanitary Measures.  Specifically, it recognised that it needed first to carry out a complete review
of its legislation, its institutions and its procedures in order to identify what action needs to be taken to
ensure the compatibility of its legislation and its measures with the provisions of the SPS Agreement,
to build up the local infrastructure and skills necessary to implement its legislation and measurescorrectly.  It added that, as a least-developed country, it has very meagre resources and requires
technical assistance for each task.  When such assistance has been sourced, it would be in a position to
set a timetable for each of the steps that need to be taken.
Samoa is already receiving valuable assistance from AUSAID, which has enabled work to
begin on the drafting of quarantine legislation.  This legislation is designed to put Samoa's regime ona scientific basis and risk assessment, to be fully in conformity with the WTO Agreement on Sanitary
and Phytosanitary Measures, and practical for use in Samoa.  When the draft is ready, consultations
will be held with stakeholders, in the lead-up to its submission for Parliamentary approval.  A series
of trainings have been carried out to increase staff knowledge of quarantine matters.
Question 43
In WT/ACC/SAM/2 and WT/ACC/SAM/4, Samoa has provided some details about its SPS
regime and moves to bring it in line with WTO requirements.  The documents indicate that
Samoa recognises that its legislation needs updating and its institutions need strengthening in
order to put the required measures in place, and requests technical assistance in order to do so.
We would urge Samoa to utilise the expertise ma de available by the current assistance projects
to complete the checklist of SPS issues (WT/ACC/8) to the best of its capacity as soon as
possible.  This document would allow us to gain a more accurate picture of Samoa's currentSPS regime, and areas where legal and scientific assistance is required.  We would emphasise
that even as an LDC, Samoa needs to have an adequate SPS regime in place before it can accede
to the WTO.
Answer:
As stated in the answer to the previous Question, Samoa's new legislation, which is being
drawn up with the help of assistance from AUSAID, will be based on the text of the Agreement and
the Questionnaire in WT/ACC/8.  Samoa recognises that it needs to amend its whole SPS system toWT/ACC/SAM/5
Page 24
bring it into conformity with the Agreement on Sanitary and Phytosanitary Measures and this is its
answer to the Questionnaire.
Samoa has drawn up the following plan of action in this area.
ActionTarget date from receipt of adequate
technical assistance
Parliamentary passage of legislation fully consistent with theAgreement on Sanitary and Phytosanitary Measures.One year
Establishment of contact point and administrative procedures excise
taxes on imported goods and domestically produced goods have beenunified, e.g. publication to be used for the publication of proposedmeasures, authority making notifications, the procedure to be usedfor taking comments into account, the Government body responsiblefor 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 officials, customs officers and private sector
people.Two years
Full implementation Two years
Samoa wishes to proceed as rapidly as possible in this area because it believes that it is in its
own interests to do so and hopes that the process will be completed smoothly.  However, it notes the
paragraph on transitional periods in the Guidelines on the Accession of Least-Developed countriesadopted by the General council on 2 December 2002 and may wish to request a transitional period to
permit it to complete the process after the date of its accession.
Question 44
The response to Question 113 indicates that "there are no requirements within Samoa for
imported goods to meet quality, safety, environmenta l, labeling, or other standards".   Does this
apply to SPS requirements as well?  Does Samoa intend to adopt international standards where
they exist?
Answer:
Existing SPS requirements are described in the Memorandum WT/ACC/SAM/2 and the first
set of Questions and Answers WT/ACC/SAM/4.
Samoa does intend to adopt international standards where they exist.
Question 45
It appears that most of the SPS measures in place in Samoa relate to plant protection.  Does
Samoa have any specific regulations dealing with food safety and human health?
Answer:
The current emphasis is on plant protection and the other areas need to be developed.  Please
see answers to the previous questions in the present section.WT/ACC/SAM/5
Page 25
Question 46
Please clarify the response to Question 121 on page 44 regarding permits and certificates
required for importation of certain products.
Answer:
Question 121 in WT/ACC/SAM/4 asked for:
"A description of the criteria and procedures  required to receive such a permit from the
Director of Agriculture, and the conditions under which it would be granted or denied".
The Director's approval or denial of an import permit is based on the results of an Import Risk
Analysis (IRA).  The country of origin must supply  the pest list for the commodity to be exported to
the authorities in the receiving country.  This pest list  is compared with the pest status in the receiving
country.  This pest categorisation and stakeholder consultation are critical parts of the IRA as it leads
to the development of conditions or Import Health Standards (IHS) in which the commodity can besafely imported into the country.  The permit will then be signed and issued upon development of
these conditions.
"An explanation of the nature of the phytosanitary certificate requested and the basis upon
which it would be accepted".
The phytosanitary certificate must comply fully with the conditions in the import permit.  It
must be signed by authorised government officials.
"A description of the current inspection process for imported goods and any differences from
the inspection process for domestically-produced goods".
All vessels and flights are inspected at arrival to determine whether imported goods comply
with import documents such as the import permit and phytosanitary and sanitary certificates from thecountry of origin.  Domestically-produced goods for the local market are not subject to inspection
except in-country inspection when goods are bound for pest free areas such as goods bound for Savaii
in respect of the Giant African Snail.  Goods bound for exports are also inspected so as to ensure that
conditions in the import permit from the issuing country are met before a phytosanitary certificate is
issued.
Question 47
Please describe the scientific criteria used to determine whether or not importation is allowed.
Answer:
As mentioned earlier, import conditions are determined through a process of scientifically
based risk assessment.  Following from that, Samoa will allow importation if the import conditions
are met.  Samoa will not allow importation for non-compliance with quarantine requirements.
All plants that have not gained access into Samoa are to be assessed through an Import Risk
Analysis process.
A pest list is a requirement from the exporting country and import is prohibited until the
Import Health Standard is established.  This is the authority of the Director.WT/ACC/SAM/5
Page 26
Question 48
The responses to Questions 118 and 122 of WT/ACC/SAM/4 indicate that Samoa is aware that
it needs first to review its legislation, its instit utions and its procedures in order to identify what
needs to be done to bring its regime for the application of sanitary and phytosanitary measures
into conformity with WTO, to ensure the compatibility of its legislation and its measures withthe provisions of the SPS Agreement, and to build up the necessary local infrastructure and
skills.
- We would appreciate more information on prospective sources of assistance for
these tasks and Samoa's estimate of a timetable for completing each of the steps that
need to be taken.
- Because Samoa is not likely to have the capability to conduct their own formal risk
assessments in the near future, we encourage Samoa to adopt the relevantinternational standards (Codex, OIE, IPPC) and draft legislation that clearly states
that Samoa will adopt and follow those standards.
- We look forward to receiving Samoa's information on WT/ACC/8, as this will help
us and Samoa address these questions.
Answer:
As indicated in the answer to previous questi ons in this section, Samoa is already receiving
technical assistance from AUSAID.  Please see the target dates in the action plan in the answer to
Question 42.
The Government of Samoa has committed to the development of quarantine services.  This
commitment is reflected in the fact that the quarantine section has been promoted to a divisional levelwithin the Ministry of Agriculture, Forest, Fisheries and Meteorology and in the institutional
strengthening capacity project now being undertaken, as a result of which some formal risk analyses
are already being carried out. Specialists from Australia and New Zealand are working with officials
from Samoa on this project, which is funded by AUS AID.  The Government recognises that a long
term commitment is necessary on its part and hopes that the support necessary to sustain this will beavailable. 
(d) Trade-related investment measures
Question 49
We thank Samoa for the commitment in response to Question 124.
Answer:
Samoa is prepared to accept a Protocol commitment that "Samoa would not maintain any
measures inconsistent with the TRIMs Agreement and would apply the TRIMs Agreement from thedate of accession without recourse to any transitional period."
(e) State-trading practices
Samoa is prepared to accept a Protocol commitment that "Samoa would apply its laws and
regulations governing the trading activities of State-owned enterprises and other enterprises with
special or exclusive privileges and would act in full conformity with the provisions of the WTOAgreement, in particular Article XVII of the GATT 1994 and the Understanding on that Article andWT/ACC/SAM/5
Page 27
Article VIII of the GATS.  He further confirmed that Samoa would notify any enterprise falling
within the scope of Article XVII".
Question 50
We do not understand the response to Question 127, in that the Agricultural Store Corporation
is 100 per cent state owned, and its principal activi ty is to sell or hire to persons engaged in these
industries chemicals, tools, equipment, seeds and other supplies used in such industries.
- Does the ASC operate in competition with ot her firms, or is it a monopoly seller of
these goods?
- We suggest that it be notified as an STE.
Answer:
Yes, there are other similar private sector firms offering this same service and/or product and
the ASC operates in competition with other firms.  It is Samoa's understanding that it is not a state-trading enterprise as defined in the working definition agreed in the Uruguay Round, as it has not
been granted exclusive or special rights or privileges … in the exercise of which it influences through
its purchases or sales the level or direction of imports or exports.
(f) Free zones
Question 51Industrial Parks.  Questions 128 and 130 of WT/ACC/SAM/4 refer.  The answers to these two
questions appear contradictory in respect of th e tariff treatment accorded to goods imported
into industrial parks which then subsequently enter the ordinary commerce of Samoa.  We
would appreciate clarification.
Answer:
Samoa would like to clarify the situation.  The establishment of Free Zones was foreseen in
the Industrial Free Zone Act of 1974 but these provisions were repealed by the Enterprise Incentives
and Export Promotion Act 1992/1993.
Under the Act, all goods imported into industria l parks which then subsequently entered the
ordinary commerce of Samoa would have been acco rded the same tariff treatment as goods imported
from outside these parks.
The two industrial parks referred to on pa ge 20 of the Memorandum WT/ACC/SAM/2 and
page 49 of the first set of Questions and Replies WT/ACC/SAM/4 are not free zones or free economic
zones.  As stated in the answer to Question 129 in WT/ACC/SAM/4, there are no more incentives
available to any domestic or foreign investors operating in these parks.
Samoa is prepared to enter into a Protocol commitment that "any free zones or special
economic areas which it established would be fully subject to the coverage of its commitments in itsProtocol of Accession to the WTO Agreement and that Samoa would ensure enforcement of its WTO
obligations in those zones or areas.   In addition, goods produced in any such zones or areas under tax
and tariff provisions that exempt imports and imported inputs from tariffs and certain taxes would be
subject to normal customs formalities when entering  the rest of Samoa, including the application of
tariffs and taxes."WT/ACC/SAM/5
Page 28
(g) Free economic zones
Question 52
Apart from exemptions from import duties and company taxes, please explain what other types
of incentives or other provisions are offered to the businesses located in these zones to encourage
establishment in this region.
- In general, what are the eligibility cr iteria for the free zones and free economic
zones?
- Approximately what is the volume and va lue of goods being exported from these
zones?  Is it a significant portion of total exports?
- Regarding the tax exemptions applied to businesses operating in these zones, please
provide an estimate of the revenue foregone by the Government of Samoa from
these exemptions.
Answer:
Please see the answer to the previous Question.
Question 53
Under the implementing legislation for free economic zones, is there any time limit on the
duration of benefits for the zones or for companies located in the zones?
Answer:
Please see the answer to Question 50.
4. Policies affecting foreign trade in agricultural products
(b) Exports
Question 54Questions 140 – 142 of WT/ACC/SAM/4 refer.  We look forward to receiving more detailed
information on domestic support and export subsidies in accordance with WT/ACC/4.  We
would also wish to reiterate our expectation that Samoa will bind agricultural export subsidies
at zero on accession.
Answer:
The revised WT/ACC/4 is available in  document WT/ACC/SPEC/SAM/3/Rev.1.
More details of Samoa's "Green Box" Measures:
- Research
- Research on crops.
- Research on bio-technology, germplasm management, farming systems, fruit tree, tree
and root crops, pulses, spices, vegetables, mushrooms and ornamentals.
- Research on plant pests.
- Research on insect pests, plant diseases, bee keeping and post harvest treatment.WT/ACC/SAM/5
Page 29
- Quarantine and eradication, pest and disease control measures
- Maintain Samoa's relative freedom from unwanted pests and diseases by protecting our
borders from pest and disease, while fulfilling national and international obligations in a
responsible manner. Maintain good quality control on our agricultural exports and enforce
registration of economical and agricultural pesticides.
- Crops control and pests management. Provide public awareness on pests management
using integrated pest management strategies to contain and control pests of cultivated
crops. Also provide strategic measures for controlling any pest that may be introduced
into the country as well as pests already existed spreading within the country.
- Extension and advisory services
- Participatory learning action approach. Nu mber of farmer groups having continuous
linkages with extension agents. Formulation of PRA conducted action plans, farmertraining plus on-station visits and field visits to stations and farms.
- Training and advisory services. Involvement in training of farmers in conjunction with
extension training programmes. Also direct training of farmers and growers on
recommended practices with advisory support on maintenance.
- Inspection services
- Animal health and meat inspection services. Animal disease control programmes and
treatments in order to improve meat and milk quality for domestic and export markets.
- Indigenous forest monitoring. Regulating logging operations in indigenous forests.
Implementation of sustainable indigenous fo rest management programme in Samalaeulu
in collaboration with Pacific German Regional Forestry Programme.
Samoa is prepared to bind agricultural export subsidies at zero if all other WTO members
(USA & EU) will bind their subsidies at zero.
Question 55
We note that Samoa does not subsidise agricultural exports, and accordingly consider a
commitment to zero export subsidies will be appropriate.
Answer:
Please refer to the previous answer.
(d) Export credits, export credit gu arantees or insurance programmes
Question 56
We look forward to reviewing Samoa's export subsidy table (as part of the ACC/4 tables) and
anticipate that Samoa will bind its export subsidies at zero.
Answer:
Please refer to the answer to Question 54.WT/ACC/SAM/5
Page 30
(e) Internal policies
Question 57
We appreciate the information provided in WT/ACC/SPEC/SAM/3.  The domestic support
table, however, should be revised, to reflect the proper format as outlined in WT/ACC/4.
- In addition, to the extent possible, each of  the measures should be more fully described.
(We are prepared to assist Samoa develop the appropriate format, if necessary.)
Answer:
Please refer to the previous answer.
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME
1. General
Question 58
Question 153 of WT/ACC/SAM/4 refers.  We welc ome Samoa's advice that it is not seeking an
extended implementation period for TRIPS – beyond that already allowed to LDCs – and note
its interest in the provision of technical assistance to bring its intellectual property legislation up
to date.  Much of the assistance needed in this area may, we be lieve, be able to be provided
under the Regionally Focussed Action Plan (RFAP), being run jointly between WIPO, IP
Australia and the Pacific Forum Secretariat.  Th e RFAP has as its purpose the strengthening of
core IP systems in the Pacific.
Answer:
In its answer to Question 153 of WT/ACC/SAM/ 4, Samoa expressed the hope that it would
apply the provisions of the TRIPS Agreement within  the time period of ten years from the date of
application of the TRIPS Agreement laid down for least-developed countries in Articles 65:1 and 66:1of the Agreement, i.e. by 1 January 2006.  This is still its aim.  In its answer to Question 151 of that
document, it had also stated however, that it will require more technical assistance to complete the
necessary changes to its laws and regulations, and to put in place the human and material resources
necessary to implement the legislation.  It added that the timetable for implementation would depend
largely on the availability of such assistance.
Samoa appreciates the assistance that it has already received from WIPO  and is working with
its partners on the RFAP, WIPO, IP Australia and the Pacific Islands Forum Secretariat in order to
identify the action necessary to strengthen its core  IP system and to conform to the requirements of
the TRIPS Agreement.
It has established the following plan setting out the steps that still need to be taken in order to
achieve these objectives and target dates for each of these steps.WT/ACC/SAM/5
Page 31
TRIPS Action Plan
ActionTarget date from receipt of adequate
technical assistance
Parliamentary passage of legislation bringing Samoa'slegislation 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 ofthe 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 officials, 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, regionalsystem for patents and trademarks).Three years
Membership in the Berne and Paris Conventions. Three years
Implementation Three years after receipt of adequate
technical assistance or date of accession,
whichever is later.
Question 59
We are reviewing Samoa's intellectual property laws provided in WT/ACC/SAM/3 and
WT/ACC/4/Add.1 and Add.2, and look forward to  reviewing areas where amendments or new
laws may be necessary to implement the WTO Agreement on TRIPS.
- We suggest, in the interim, that Samoa respond to the following questions and use the
checklist in WT/ACC/9 to analyze its system and determine where additional provisions
or institutions may be necessary.
- We look forward to receiving information on Samoa's intellectual property protection
system using the checklist in WT/ACC/9.
Answer:
Samoa’s Copyright Act was passed recently but its other IP legislation is out-of-date and will
need to be replaced.
Samoa is still in the process of completing the ACC/9 and will forward this to the WTO as
soon as it is completed.  It recognises that its other legislation will need to be replaced: this constitutes
its reply to ACC/9 in respect of these.
Question 60
We are reviewing Samoa's legislation and will have comments as soon as we can.  Our work
would be faster with the information in ACC/9.WT/ACC/SAM/5
Page 32
Answer:
Please see the answer to the previous Question.
(a) Intellectual property policy
Question 61
It is clear from Samoa's answers to the various questions in document WT/ACC/SAM/4, that
Samoa's intellectual property legislation is not TRIPS compliant, and it appears that extensive
revision of the patents, trademarks and designs laws will be required.
Answer:
Yes.  Please see the answer to Question 57 above.
(c) Membership of international intellectual property conventions and of regional or
bilateral agreements
Question 62Please list all IPR international organizations that Samoa is a party to, or plans to join.
Answer:
Samoa is a member of the World Intellectual  Property Organisation (WIPO).  It plans to
become a member of the Berne Convention for the protection of Literary and Artistic Works in the
near future.  It also plans to join the Paris Convention for the Protection of Industrial Property.
2. Substantive standards of protection
(a) Copyright and related rights
Question 63
The Samoan Copyright Act appears to be genera lly compliant with TRIPS.  An issue which
warrants clarification is Samoa's response to Qu estion 177 stating that there is no authority
conferred on customs officials to prohibit th e importation of goods violating copyright and
trademark rights.  An absence of such author ity would suggest that the Samoan statutory
regime is not entirely consistent with the enforcement obligations under TRIPS.  The Samoan
response also appears to overlook the provisio ns in the Samoan Copyright Act which confer
jurisdiction on the Supreme Court to grant an injunction to order the impounding of importedunauthorised copyright works.
We seek clarification of the avenues available for copyright owners to prevent the importation
of pirated goods.
Answer:
We wish to clarify our response to Q177, as this was an oversight on our part.
The provisions of the Customs Ordinance 1977 dealing with the suspension of the release of
suspected illegal goods applies to the enforcement of the protection of rights of Copyright holders.  In
addition the provisions of the Criminal Procedures Act 1972 shall also apply to the infringement of IP
rights.  Furthermore, we confirm that the Copyri ght Act confers jurisdiction on the Supreme Court toWT/ACC/SAM/5
Page 33
grant an injunction to prohibit the committing or co ntinuation of committing of infringement of rights
of authors or to order the impounding of imported unauthorised copies of works or sound recordings,
or the packaging of the implements that could be used in the making of such unauthorised copies.
Question 64
Given Samoa's statement in WT/ACC/SAM/4 to the effect that bringing its domestic regime into
compliance with the TRIPS Agreement will depe nd largely on the availability of technical
assistance it would be helpful to clarify:
- Whether Samoa has made a formal request for assistance of this nature and;
- How Samoa is able to demonstrate where and how its government is committing
resources, albeit limited, to the required revision and development of its IP systems.
Answer:
Samoa appreciates the technical assistance that it has already received and is working with its
partners on the Regionally Focussed Action Plan being run jointly by WIPO, IP Australia and the
Pacific Islands Forum Secretariat (see the answer to Question 154 above).
Yes, Samoa has made a formal request for this assistance.  Its application demonstrates the
political will to reform its system.  The Government is also currently undertaking major reforms of the
Public Service with the primary view of making th e services provided by Government more efficient.
Question 65
We thank Samoa for providing a copy of its Law on Copyrights (1998) for Working Party
review.  We have the following comments and questions on this law:
The materials provided refer to databases being protected as "derivative works."  Our
understanding is that databases are not necessarily derivative works, because the underlyingdata is not necessarily protectable.  Instead, under the TRIPs Agreement, databases are
considered compilations of data for which "the selection and arrangement of their content
constitute intellectual creations shall be protected as such."
How are databases protected under the Copyright Act, as required by TRIPs?  Does Samoa
provide additional protection for databases under a separate law?
Answer:
No.  Samoa does not provide additional protection for databases under separate legislation.
Question 66
Berne Article 2(3) requires that translations, adaptations, and arrangements be protected as
works.
- How does the Copyright Act protect these works?
- Are there any categories of works that the Samoa Copyright Act explicitly does not
protect?WT/ACC/SAM/5
Page 34
- Does the Copyright Act protect both published and unpublished works, as required
by Berne Article 3?
- Does the Copyright Act protect cinema tographic works as required by Berne
Article 2?
Answer:
Samoa's Copyright Act protects translations, adaptations and arrangements as works, without
prejudice to any protection for pre existing work incorporated or utilised for the making of such a
work.
Yes both published and unpublished works are protected.
The Copyright Act provides protection for audiovisual works.
Question 67
Samoa indicated that it intends to revise draft Law on Copyrights and Related Rights was
under preparation in the Ministry of Culture and Fine Arts, and that its submission to the
Council of Ministers is expected in March 2002 and to the Parliament in June 2002, with a
projected date of enactment in November 2002.
- Could Samoa provide a status report on the progress of this legislation?
- What steps is Samoa taking to develop the necessary additional laws to enforce this
Law when it is enacted?  What types of  technical assistance would Samoa need to
fully implement this law upon accession?
Answer:
Samoa does not recollect stating that it intends to revise its Copyright Act 1998 (it has no
Ministry of Culture and Fine Arts).
4. Enforcement
Question 68
Please list and describe the functions of thos e government entities within the Government of
Samoa that have intellectual property enforcement authority.
Answer:
Customs Department Controls the entry of imported goods
Suspension of the release of suspected illegal goodsSeizure of forfeited and prohibited goods
Police Department Seizure of prohibited goods
Supreme Court Conferred the jurisdiction to grant injunction to
prohibit the infringement of rights of authors ororders the impounding of pirated copies of worksInvalidates a registered industrial design following a
Court hearing and is satisfied that the design does not
fulfil the criteria for registration provided undersection 3 of the Industrial Design Act 1972.WT/ACC/SAM/5
Page 35
Justice Department Liases with the Police and Customs Department in
cases of known infringed Intellectual Property so thatappropriate action could be taken.
Attorney General Issues a provisional certificate to protect a patent
whilst pending the grant of the Letters Patent
Question 69
Will the proposed amendments to existing intellectual property laws include:
- civil remedies,
- criminal penalties,- border enforcement measures, and
- any provisional measures?
Describe each in detail, if possible.
Answer:
Yes.  Details are not yet available, as the necessary legislation still needs to be drafted {see
above).
Question 70
Will customs officials have the authority to proh ibit importation of goods violating intellectual
property rights under the proposed amendments?
Answer:
Yes.
Question 71
Please describe in detail the procedure by which a rightholder can file suit or a claim in the
Supreme Court in order to enforce intellectual property rights.
Answer:
- Upon request of the IP proprietor, the lawyer for IP rights holder prepares a statement of
claim, which sets out the action, which needs to be taken.  Attached to the statement of
claim is the affidavit by the right holder.
- The statement of claim is filed to the Court and the right holder's lawyer also serves the
same to the respondent.
- The Registrar of the Supreme Court also serves a notice to the party against which the
claim is filed for response.
- Date for hearing is set by the Court.
Question 72
Please describe what remedies are available now to intellectual property rightholders who file
suit or claim in the Supreme Court in  order to enforce their IP rights?WT/ACC/SAM/5
Page 36
Answer:
Copyright:
- The copyright holder shall be entitled to payment by the infringer of damages as a
consequence of any infringing act.  Damages shall be fixed by the Supreme Court taking
into account the importance of the material and the moral prejudiced suffered by theowner of the rights.
- The Supreme Court shall order the destruction of infringing copies and/or implements
used to commit or will continue to commit infringement of works of rights holders.
- A penalty not exceeding $5,000 shall be paid where there is continuation of acts of
infringement, and has resulted in the breach of a court order to discontinue any further
infringing acts.
In the case of unauthorised claim of a patent invention the person who has made the false
claim is liable on summary conviction to a fine not exceeding one thousand tala (T$1000.00).  If an
individual falsely represents that an article he sells is patented in Samoa then that person is liable to a
fine not exceeding two hundred and fifty tala (T$250.00)
In the case of trademarks, where there is a false representation of a mark the person
responsible for such actions shall be liable on summary conviction to a fine not exceeding $200.00
The provisions of the Customs Act 1977 and the Criminal Procedures Act 1972 shall also
apply to cases of IP rights infringements.
Question 73
Will the proposed amendments include an y provisions providing for administrative
enforcement measures?
Answer:
Any review and amendments to the existing IP laws will ensure the enforcement provisions
available under the amended legislation are consistent with the provisions of the TRIPS Agreement.
The procedures involved in the enforcement of IP rights should not give rise to any
unnecessary delays.  The judicial authority may also review any administrative decisions regardingthe protection of IP.
So far there have been cases on IP, namely copyright, which have been heard in the existing
Courts.
Question 74
Please describe whether seizure, forfeiture and destruction of infringing goods and any
materials and implements are available as remedies in wilful trademark or copyright piracy
cases.
Answer:
Under the Copyright Legislation, where infringed copies of a work exists, the Court shall
have the authority to order the destruction or other reasonable disposition of those copies and their
packaging outside the channels of commerce.WT/ACC/SAM/5
Page 37
In case of implements, which may have been used to commit an act of infringement or
continue to commit acts of infringement, the Court shall whenever and to the extent that it is
reasonable, order their destruction or other reasonable disposition outside the channels of commerce
in such a manner as to minimize risks of further infringements, including surrender to the owner of
the right. 
Refer to the reply to Question 63 (Copyright)
Question 75
Please briefly describe how the Government of Samoa meets the requirements of TRIPS,
Article 41, including 41(1), 41(2), 41(4) and 41(5).
Answer:
Refer to the answer to Question 73.
VI. TRADE-RELATED SERVICES REGIME
1. General
Question 76
Will Samoa establish its GATS enquiry point prior to accession?  Where will it be located..
Answer:
A GATS enquiry point is established in the Department of Trade, Commerce and Industry.
Enquiries can be sent to the Secretary, Departme nt of Trade, Commerce & Industry, Private Bag 862,
Apia, Samoa. Tel:+685 20471, fax:+685 21646, email: tci@tci.gov.ws
Question 77
Question 180 of WT/ACC/SAM/4 refers.  This response rather misses the point of our original
question.  It is not just a question of domestic service providers being able to input intoconsultations on the development of regulations, but a more basic question regarding the means
by which Samoa gives effect to the transparency requirements under Article III, as well as those
relating to review of regulatory decisions under Article VI.2 of the GATS.  We would welcome
clarification from Samoa.
Answer:
Samoa understands the following to be the relevant provisions:
- Publication (GATS Article III:1 and 2).  Publications will be made in the Savali (Official
Gazette).
- Notification to WTO (GATS Article III:3).  The enquiry point will be responsible for
notifications.
- Enquiry point (GATS Article III:4).  The GATS enquiry point will be located in the
Department of Trade, Commerce and Industry (see the answer to Question 76 above).
- Judicial, arbitral, or administrative tribunals or procedures for review of administrative
decisions affecting trade in services (GATS Article VI:2(a) and (b).  The right of appeal
decisions by Government bodies is described on page 14 of Samoa's Memorandum
(WT/ACC/SAM/2).WT/ACC/SAM/5
Page 38
3. Market access and national treatment
Question 78
Question 187 of WT/ACC/SAM/4 refers.  We would be interested in an explanation of the
rationale behind the "economic needs te st" applied in insurance services.
Answer:
It is required under s5 of the Financial Institutions Act 1996 that the Bank shall have regard to
the economic advantage of Samoa, the need for, and the viability of the financial institution proposed
when considering an application for a banking license.  Please also refer to the answer to
Question 194 of WT/ACC/SAM/4.
4. Description of the market and the mechan isms for regulating the most prominent
services sectors
Question 79Question 195 of WT/ACC/SAM/4 refers.  The response here suggests bank licensing may also be
subject to some kind of "economic needs test".  Is this the case?
Answer:
Yes.  It is required under s5 of the Financial Institutions Act 1996 that the Bank shall have
regard to the economic advantage of Samoa, the need for and the viability of the financial institutionproposed when considering an application for a banking license.
Professional Services:
- Legal Services
Question 80
Question 196 of WT/ACC/SAM/4 refers.  The response indicates that the Samoa Law Society
does not allow foreign lawyers – even ones admitted to practice in Samoa – to establish as sole
practitioners.  It would be useful to have an explanation of the rationale for this restriction,
together with a clarification as to whether it also applies to the provision of advice on home
country (foreign country) and international law, or whether it applies solely to host country
(Samoa).
Answer:
The current policy adopted by the Supreme Court is that non-citizen solicitors can only be
admitted to the role of practitioners for a maximum of six years: after this they must make fresh
application (including new character references) to the Law Society. This policy is intended to ensure
that foreign lawyers who do not practice regularly in the jurisdiction are indeed ‘fit and responsible
practitioners' in the jurisdiction where they are actua lly practicing, in order to maintain the standards
of the local bar.
Foreign lawyers routinely practice in Samoa and produce advice and representation on
specific cases or particular issues depending on the needs of the client. The need to maintain a formal
link to a local firm is necessary for the purposes of formal service of the notices and documents under
Civil Procedure rules so that local parties are not put to the trouble and expense of arranging for theWT/ACC/SAM/5
Page 39
delivery and formal service of Court documents to locations in e.g. New Zealand, Australia and the
United States of America.
- Accounting, Auditing and Bookkeeping Services
Question 81
Question 198 of WT/ACC/SAM/4 refers.  The response here suggests there might be a
citizenship requirement to be admitted for membership of the Samoa Society of Accountants.  Is
this the case?
Answer:
The existing legislation stipulates that to become a member of the Society, that person should
be a resident of Samoa, have attained the age of 21 years, be of good character and hold the prescribed
qualifications.  Prescribed qualifications means qualifications prescribed by the Council, by notice
published in the Savali (Official Gazette).  A resident means a citizen of Samoa or a permanentresident as defined under the Immigration Act 1966.
_______________WT/ACC/SAM/5
Page 40
ANNEX
Summary Index of New Customs Fees and Charges
A Summary
INDEX
of New Customs Fees ChargesAlso refer to
Miscellaneous Fees Amendment
Act 1998 and
The Customs Amendment
Regulations 1998 for further details
1. Acceptance $15 per invoice
2. Aircraft Stores application $25 per application
3. Appeals against the Comptroller decision $100 per appeal
4. Application sufferance Wharfs $100 per application
5. Application Bonded Areas $500 per annum + services charges
6. Application Customs Carrier $100 per application
7. Application duty drawback $25 + $8 per every $500 or part thereof
8. Application duty drawback (special cases) $25 + $8 per every $500 or part thereof
9. Application Export for Repair & Return $23 per application
10. Application re-importation of goods exported under
drawback$25 per application
11. Application refund, damaged, incorrect supply etc. $25 + $8 per every $500 or part thereof
12. Application refund goods destroyed or lost $25 + $8 per every $500 or part thereof
13. Application refund, goods diminished in value $25 + $8 per every $500 or part thereof
14. Application refunds $25 + $8 per every $500 or part thereof
15. Application refunds, faulty manufacture $25 + $8 per every $500 or part thereof
16. Application re-warehousing $25 per application
17. Application Tariff Concession $25 per application
18. Application Tariff Opinion $25 per commodity per application
19. Application temporary import $25 per application
20. Application to enter a Port other than a Port of Entry $100 per application
21. Application to transship goods $25 per application plus security
22. Approval structural alteration of warehouse $200 per application
23. Approval Fee, Customs Container base $1000 per annum
24. Approval, Customs Agent employee $25 per application
25. Approvals May be fixed by the Comptroller
26. Assessment of Goods for duty purposes $25 per application
27. Attendance non working hours $10 per hour
28. Attendance working hours $8 per application
29. Baggage Sufferance $26 per application
30. Certificate of Clearance $15 per clearance
31. Clearance of postal packets without entry $5 per clearance
32. Collection Permit $25 per permit
33. Copy of official document requested by owner $10 per set (up to 5 pages)
34. Customs Agents Licence, Restricted $500 per annum
35. Customs Agents Licence Individual $500 per annum
36. Customs Agents Licence General $500 per annum
37. Deferred Duty Annual Interest 10% per annum
38. Deferred Duty Application $25 per application
39. Deferred Duty Late payment fee $5 per payment
40. Duty Free Shop Licence $1000 per annum
41. Duty Free Shop Supervision $500 per annum or AMBDBTC
42. Entry Cancellation $10 per entry
43. Export Entry Exemption $25 per exemption
44. Minimum Charge, Weekdays between 8pm and 8am 3 hours at applicable rateWT/ACC/SAM/5
Page 41
A Summary
INDEX
of New Customs Fees ChargesAlso refer to
Miscellaneous Fees Amendment
Act 1998 and
The Customs Amendment
Regulations 1998 for further details
45. Personal Effect Clearance without formal entry $25 per clearance
46. Release, Air Way Bill $5 per release
47. Release, Parcel Notification $5 per release
48. Release, Courier (After Hours) $25 per release
49. Repacking of Warehouse Goods $25 per application
50. Request for Constructive Warehousing $25 per application
51. Request, pre-release of goods $25 per application
52. Request for Certificate of Landing $25 per application
53. Request for Refund of Duty of Forfeited Goods $25 per application
54. Ship’s store application $25 per application
55. Sight Entry $25 per application
56. Transfer warehouse Licence $200 per application
57. Waiving of non compliance with conditions $25 per application
58. Warehouse Annual Licence Fee –
see separate SCHEDULE
59. Warehouse goods, temporary removal $25 per application
60. Warehouse Officer’s Annual Service charge $1000 per annumWT/ACC/SAM/5
Page 42
List of Customs Fees and Charges
No. Legal Ref. Description Previous FeesNew Fees
and Charges
1. R12(1) Attendance during working hours $8 $8
2. R13(1) Attendance outside working hours
(a) Customs Holiday(b) Other days
Attendance
(a) Normal hours(b) Outside normal hours$8 per hour
$8 per hour
$6 per hour
$8 per hour$10 per hour
$10 per hour
$8 per hour
$10 per hour
3. R13(2) Minimum Charge between the hours
of 8pm and 6am on weekdays andbetween any time on Saturdays,Sundays and Public HolidaysA minimum charge
equal to 3 hours atthe applicable rates
4. R16(1) Cancellation of Entry $10
5. R23A
(R22(23))Collectors Permit $25
6. R30 Personal Effects clearance without
entry$25
7. R33 Sight Entry $10 $25
8. R36 Exemption from Entry $25
9. R37 Certificate of Clearance $5 $15
10. R41 Request for ship's or aircraft stores $25
11. R47 Temporary removal of warehouse
goods$25
12. R51 Application for re-warehousing $25
13. R54 Temporary acceptance of proforma,
fax, etc. invoices$15
14. R61 Application for refunds $6 per $500 $25 + $8 per $500
15. R62 Application for refund, faulty
manufacture$6 per $500 $25 + $8 per $500
16. R63 Application for refund, damaged etc.
goods$6 per $500 $25 + $8 per $500
17. R64 Application for refund, goods
diminished in value$6 per $500 $25 + $8 per $500
18. R65 Application for refund, destroyed,
pillaged or lost goods$6 per $500 $25 + $8 per $500
or part thereof
19. R67 Application for drawback $6 every $500 $25 + $8 per $500
or part thereof
20. R68 Application for drawback in special
cases$6 per every $500 $25 + $8 per $500
or part thereof
21. R69 Waiving of non-compliance with
conditions$25 per application
22. R71 Application to re-import goods
exported under drawback$25 per application
23. R76 Approval of Agent's employees $25 per application
24. R87 Customs Agent's Licences
(a) Individual(b) General(c) Restricted$100
$100$100$500 per annum
$500 per annum$500 per annum
25. R85 Appeal against the decision of the
Comptroller$100 per application
26. R88 Application for Customs Carrier $100 per application
27. R95 Clearance of postal packets without
entry$5 per PNCEWT/ACC/SAM/5
Page 43
No. Legal Ref. Description Previous FeesNew Fees
and Charges
28. S87 Annual Warehouse Licence Fee
Part 1
Less than 200 tonnes
Not less than 200 tonnes and less
Not less than 300 tonnes and less
Not less than 400 tonnes and lessNot less than 500 tonnes and lessNot less than 600 tonnes and lessNot less than 700 tonnes and lessNot less than 800 tonnes and less
Not less than 900 tonnes and less
Not less than 1,000 tonnes and less
Part 2
Less than 200 tonnes
Not less than 200 tonnes and less
Not less than 300 tonnes and lessNot less than 400 tonnes and lessNot less than 500 tonnes and lessNot less than 600 tonnes and lessNot less than 700 tonnes and less
Not less than 800 tonnes and less
Not less than 900 tonnes and lessNot less than 1,000 tonnes and less
Note 1:
Warehouse Officer Service Charge
(per annum)$150
$200
$250
$300$350$400$450$500
$550
$600
$60
$80
$100$120$140$160$180
$200
$220$240
$900$1,000
$1,250
$1,500
$1,750$2,000$2,250$2,500$2,750
$3,000
$3,250
$1,000
$1,250
$1,500$1,750$2,000$2,250$2,500
$2,750
$3,000$3,250
$1,000
29. Deferred Duty
(a) Application(b) Late Payment Penalty(c) Annual Interest$25 $25 per application
$6 per payment$10% per annum
30. Application for temporary import $25 per application
31. Application for a Tariff Concession $25 per application
32. Application for Tariff opinion $25 per commodity
per application
33. Copy of Official Document
(requested by Owner)$10 per set
(up to 5 pages)
34. Application to enter a Port other than
a Port of Entry$100 per application
35. S29 Sufferance Wharves $100 per application
36. S33 Approval Fee Customs Containerbase $1,000 per
application
37. S40 Application to trans-ship goods $25 per application
plus security
38. Request for Certificate of Landing $25 per application
39. Request for Pre-release of Goods $25
40. Duty Free Shop Licence $1,000
41. Duty Free Shop Supervision As per standard
rates or $500 perannum or as may be
determined by the
Comptroller
42. S90 Transfer of Warehouse Licence $200 per applicationWT/ACC/SAM/5
Page 44
No. Legal Ref. Description Previous FeesNew Fees
and Charges
43. S94 Approval for Structural Alteration of
Warehouse$200 per application
44. S100 Repacking of Warehouse Goods $25 per application
45. S112 Request for Constructive
Warehousing$25 per application
46. S132 Assessment of goods for duty
purposes$25 per application
47. Application for Export of Goods for
Repair and Return$25 application
48. S158 Request for refund of duty on
forfeited goods$25 per application
49. Baggage Sufferance, AWB/PNDE
Release$5 per application
50. Courier Releases (after normal
working hours)$25 per application
51. Application for Bonded Areas $500 per Year plus
security and service
charges at standardrates of as may bedetermined by theComptroller
52. Other Service Approvals At a rate to be fixed
by the ComptrollerWT/ACC/SAM/5
Page 45
List of Goods Under Price Control
Description of Goods Tariff Item
(Freezer Goods include)
Turkey tails 0207.2610
Chicken Leg 0207.1310
Lamb necks 0204.2200
Lamb Breast & Flaps 0204.2200
Turkey Wings 0207.2620
Chicken Thighs 0207.1310Pure Flaps 0204.2200
Pork Trotter 0203.2910
(‘Others’ include)
Sugar (all types) 1701.1100
Rice (all brands) 1103.1400
Salt 2501.0010 // 2501.0090
Flour (all brands) 1101.0090
Potatoes 0701.9000Onion 0703.1000
All tinned fish brands 1604.1200 // 1604.1500
Including tuna canned products 1604.1400
Imported cigarettes & tobacco 2402.2000 & 2403.1020
Imported corned beef 1602.5010Imported camp pie 1602.9090
All types of noodles (bowl, cups & packet) 1902.1920
Macaroni & vermicelli 1902.1910
Dairy & condensed milk 0402.9910
Milk powder (SMA/Anchor) 0402.1010
Butter & margarine 0405.1000 & 0405.9000
Imported beer 2203.0010 & 2203.1090Dripping & cooking oil of all types 1517.9010 & 1517.9090
Soy sauce (all brands) 2103.1000
Laundry & bathing 3401.1100 // 3401.1900
Soaps (all brands) 3401.1100 // 3401.1900
Mosquito coil (all brands) 3808.1010Toothpaste (all brands) 3306.1000
(Origin Energy)
LP Gas 2711.1200(Petrol)
Unleaded 2710.0010
Diesel 2710.0050WT/ACC/SAM/5
Page 46
List of Government Imports by HS Number between 2000 – 2003
HS-Codes Description
12099900 Tree seeds
21021020 Yeasts
27141000 Bituman (tar)
27150000 Bitumen (TEXU 3487798, PRSU 2160732)
28042900 Cases powergel 55mm
28044000 Oxygen
28140000 Ammonia
28340000 Bags ammonium Nitrate
29140000 Peptone Water
29400000 Triple Sugar iron
30032000 Refrigerated Medical Goods
30033100 Medical goods
30041000 Autobiotic
30042000 Medical goods
30042000 Pharmaceutical goods
30049000 Gram stain for film
30049000 Oxoid sigma blood culture
30051000 Crutch Tip Parge Grey
30059090 Medical goods
30061000 medical goods
30063000 Laboratory goods
32080010 paint
32129010 Marking paints
32151900 Printing ink
34029000 Cleaning roducts
37019100 Colour Films
37022000 malt Film
37079000 Toner
38081090 Bactrogel Powder
38082000 Bactro mat
38112000 Immersion
38170000 thinner
38220000 Laboratory Reagents (Chemicals)
39171000 Reducer pvc
39190000 Autoclare indicator tape
39239000 Petri Dish Plastic
39259000 ACE PVC Strip Screens
39262000 Raincoats
39269000 API 20E Strips/box
40090090 Hose with float
40101000 V. Belts/ Coveryer
40102000 V.Belts
40119190 tractor tyres
40119900 Tyres
41110000 Conference Satchels materials
42021000 Carry case
42029000 ID Wallets
44130000 Blocks
44183000 froof Pannels fabricated
48020000 Stationery (Purchase order)
48020000 Stationery
48090000 Stationery supplyWT/ACC/SAM/5
Page 47
HS-Codes Description
48102000 Amonia Paper
48103000 A4 Drawing paper
48109000 Stationery - Document Material
48196000 Suspension files
48201000 2002 diaries
48210000 Labels Numerial G
49019100 educational books
49019990 Educational books
49090090 Printing plan forms
49111010 Printer matter
49111090 Books
54049000 Trigger spray head
61030000 Trousers
61050000 Shirts
61172000 Ties
61178000 Wapol Gorget Comm Officer
62034000 Trousers
62043000 Mens Blazers
62050000 Shirts
62171000 Rank Slides
64022000 Kaydees - PVC sandals
64029000 Boots
64041900 Safety Boots
65030000 Hats
69091000 Stirrar Magnetic glass Ceramic plates
70109000 NS-Homorcio
73070000 Tank steel fittings
73090000 Mobil S/s Quick flush tank
73121000 Cylinder cable
73181500 Bolts
73182200 Nozzle and washer
76101090 Amplimesh window
76169910 Aluminium Suitcase
82060000 Tools
83051000 Open File G
83100000 National Crest Labels
83100000 Badges
84133000 Injector pump
84133000 Hydraulic Pump
84135090 Pumps
84141000 Vacuum pump
84144000 Compressor
84158000 cooling unit
84213900 Air breather filter
84242010 Sprayers
84331000 Lawnmower
84336000 accessories
84379000 Magnifier single folding
84425000 Laserjet 1200 Printer
84512900 Drier Core
84690020 Printer
84711000 Medical Goods
84713000 Computer Equipment
84714100 series IOS IPWT/ACC/SAM/5
Page 48
HS-Codes Description
84714900 PC system
84715000 10 Base-T Transceiver
84715000 computer Monitor
84716000 Screen (ADP Output or Input unit)
84716000 Printer
84717000 Computer Equipment
84718000 Scanner
84719000 UPS computer Power Supply
84733000 Computer Accessories
84789000 Tree climbing equipment
84810080 Valve
84839000 Crucht tip large tan
85010019 generator
85030000 Coolaroo premium
85044000 Power supply
85060010 Batteries
85081000 Switchboard
85114000 Starter motor
85171900 Reportophone
85183000 Headphones
85199000 electonic equipment
85199000 On-Air mixing console audio
85231020 Trape reel to reel machine
85271090 Radio Broadcastings
85279000 Audio Ampifier
85291000 Battery Antennae
85352900 Plug top exde pin
85352900 Circuit breaker
85354000 Light Fitting
85363000 Socket
85365000 Enclosure
85369000 Earth clip
85371000 Power Interface board
85372000 Jack Interface Panel (Electronic Parts)
85389000 Junction box
85392000 Flood lamp
85392000 Magnifier illuminated maggylamp
85442000 Gland cable
85447000 Cables
87080000 Diesel Engine (tar truck)
90020000 Lenses
90060010 Camera
90104000 Laminating film
90189000 Medical Goods
90191000 Test Kit
90230000 DC Players
90230000 Visible Human Models
90312000 Mo tility Test
90313000 Audio Visual Projector
92071000 Repaired
94031000 Shelvings
94031000 Janirto Trolley
94037010 Stowmate Unit frame
94054000 Light fitting bare battenWT/ACC/SAM/5
Page 49
HS-Codes Description
94054000 Lamp Holder
95030000 Education materials
95049000 Cricket goods
95059000 Educational equipment as kits
96039000 Brushes
90190200 Hand Refractometer
HS Number For Extension of the wharf
72160000 LT-4168 Wide Flange Beam
73010000 LT4169 pipe Sheet Pile
73010000 LT4171 Steel Sheet Pile
89040000 Launch 'Urahkaze' No 3ESDG
__________