RESTRICTED  
  
WT/ACC/COM/23/Rev.2  
24 June 2020 
(20-4416) Page: 1/11 
Working Party on the Accession of  
the Union of the Comoros  Original:  French  
 
  
ACCESSION OF THE UNI ON OF THE COMOROS  
ACTION PLANS TO ENSU RE THE WTO  
CONSISTENCY OF NATIO NAL LAWS1 
Revision  
The following communication, dated 22 June 2020, is being circulated at the request of the 
delegation of the Union of the Comoros . 
 
 
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1 Please note that the Comoros undertakes to enact all the laws adopted to date prior to accession; 
other laws will be enacted in accordance with the implementation time -frame for action to be taken.  WT/ACC/COM/23/Rev.2  
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  TABLE OF CONTENTS  
1. SPS-RELATED MEASURES  ................................ ................................ ...........................  3 
2. TRIPS -RELATED MEASURES  ................................ ................................ .......................  5 
3. CUSTOMS FORMALITIES  ................................ ................................ ............................  6 
(a) Measures related to the Customs Valuation Agreement  ................................ ...........  6 
(b) Fees and charges ................................ ................................ ................................ ...... 7 
(c) Trade facilitation  ................................ ................................ ................................ ...... 8 
4. TBT-RELATED MEASURES  ................................ ................................ .........................  10 
5. MEASURES RELATED TO THE FOREIGN TRADE REGIME  ................................ ............  11   
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1. SPS-RELATED MEASURES  
Description  Action  to be taken  Time -frame  
Law No. 17-004/AU revising  Law No. 06-010/AU of  
2 December  2006 on plant protection in the Comoros (in 
compliance with IPPC requirements ) 1. Adoption by Parliament  
2. Enactment  
3. Implementation  1. 10 June 2017 
2. 5 August  2017 
3. 2020 
Law No. 17-005/AU revising  Law No. 12-018/AU of 
25 December  2012 on food legislation in the Union of the 
Comoros  1. Submission to Council of Ministers for approval  
2. Adoption by National Assembly  
3. Enactment  
4. Implementation  1. Action completed  
2. Action completed in June 2017 
3. December  2017 
4. 2020 
Use of the OIE PVS tool 1. Validation of recommendations  
2. Preparation of draft regulatory texts  
3. Submission of draft texts to Council of Ministers  1. Completed in  2018 
2. Action completed in  2019 
3. December  2020 
Update existing veterinary regulations  1. PVS evaluation  
2. Performance evaluation  
3. PVS report  
4. PVS gap analysis  
5. Introduction of new regulations  1.-4. Actions completed from  2011 to  
2016 
 
 
5. End of 2019  
Establish the authority of veterinary services (VS) over all 
sanitary inspection activities at  borders and throughout 
the distribution network for foodstuffs of animal origin 
(DAOA)  1. Preparation of texts  
2. Validation and approval  
3. Signing  of decrees  
4. Entry into force  1. September  2017 
2. December  2019 
3. 2020 
4. December  2020 
Harmonize national regulations with the SPS standards of 
international normative bodies recognized by the WTO, in 
particular with OIE, IPPC and CODEX standards  Adoption of new COMESA and CODEX standards as national standards  2018-2019 
Adoption of the principles of equivalence, transparency, 
zoning and compartmentalization  1. Preparation of provisions on equivalence  
2. Infrastructure development and human resource capacity building  1. June 2020 
2. 2020-2022 
Establishment of a medium - and long -term training plan 
for PVS tool application  Preparation of a five -year training plan for : 
1. First year : three veterinary surgeons  
2. Six veterinary inspectors  
Six veterinary nurses  2020-2023 
Institutional capacity building  Organization of  support and control services  2020-2022 
Establishment of the National Pla nt Protection 
Organization (NPPO ) in accordance with IPPC 
requirements  Establishment of an office and appointment of the officials in charge  December  2021 
Establishment of technical libraries, for example,  a CODEX 
library  Establishment of a CODEX library  First half of  2018 
Establishment of a reference laboratory  1. Preparation of project  
2. Mobilization of resources  
3. Purchase of necessary testing equipment  
4. Establi shment of laboratory  1. October  2017 
2. August  2019 
3. December  2021 
4. December  2021   
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Description  Action  to be taken  Time -frame  
Preparation and implementation of a training and 
institutional capacity -building plan to ensure that key 
personnel in the field s of plant protection, health and food 
safety are able to apply the relevant provisions of the 
SPS Agreement . - Training of key officials from the ministries concerned : departments of 
the Ministry of Agriculture, Ministry of Health, standardization 
service/ office , Environment Directorate, Customs Directorate, Port 
Authority of the Comoros, Ministry of Finance, Foreign Trade Directorate, 
Domestic Trade Directorate , the private sector and the consumers' 
association . 
- Organiz ation of structures responsible for  plant protection and food 
safety . Since 2017 
Organization of awareness -raising activities  Raising of public awareness of SPS measures (standards, law, etc.) and 
their repercussions and effects on the Comoros economy and environment  Since  2016 
Establishment of an information system on SPS -related 
activities  Creation of a fully compliant website by the date of accession  Date of accession  
    
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2. TRIPS -RELATED MEASURES  
Description  Action  to be taken  Time -frame  
Preparation of a law on 
copyright and related rights  National technical validation workshop  Action completed  2017 
Communication of draft law to WTO Members for comment  First quarter  of 2018 
Submission of memorandum to Council of Ministers  First quarter  of 2018 
Submission of law to National Assembly for adoption  Last session  2019 
Enactment  First quarter  of 2020 
Implementing texts  October  2020 
Public awareness -raising  March  2020 
Effective implementation  End of 2020 
Law on ratification of the 
2015 Bangui Agreement  Enactment of the law  January  2018 
Implementing texts  April 2018 
Effective implementation  2020 
Capacity building  Training of personnel, including customs officials, police officers, and officials responsible for 
protecting registered trademarks  Beginning  2015-2022 
Creation of a registered trademarks database  2020 
Computerization of OCPI  Second  quarter  of 2020 
    
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3. CUSTOMS FORMALITIES  
(a) Measures related to the Customs Valuation Agreement  
Description  Action  to be taken  Time -frame  
Adoption of implementing texts 
for the new 2015 Customs Code  1. Preparation of draft implementing texts for the new 2015 Customs Code  
2. Creation of a customs valuation committee  
3. Signing of implementing texts for the 2015 Code providing for the use of the transaction 
value  1. First quarter  of 2020 
2. First quarter  of 2020 
3. Second quarter  of 2021 
Appropriat ion of the new 
Customs Code  Training seminars and awareness -raising workshops to familiarize participants  with the 
2015 Customs Code  Third quarter  of 2019 
Adaptation and implementation 
of the WTO valuation system  1. Implementation of valuation system in full conformity with WTO rules  
2. Adoption of a capacity -building programme  identifying profiles and targets  
3. Workshops, seminars, and  study and training visits for personnel /targeted training for the 
actors concerned : customs, freight forwarders  
4. Preparation of manuals and operating procedures  
5. Preparatio n and printing of forms, brochures, etc . 
6. Mobilization of necessary resources  
7. Provision of tools needed to implement  the Agreement  
8. Training for  personnel on the Customs Valuation Agreement  1-8: 2019/2022 
Creation of a technological 
information base includi ng a 
database on risk assessment  1. Analysis of mirror data for statistical needs  
2. Risk assessment training ; workshops/seminars led by "risk assessment" specialists  As of 2020  
 
    
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(b) Fees and charges  
Description  Action  to be taken  Time -frame  
Elimination of other duties and charges (ODCs) – 
TCR (regional cooperation tax), CCIA (Chamber 
of Commerce, Industry and Agriculture) tax, 
AI (advance tax payment) and PI (import trade 
tax) – at the customs cordon  1. Provision  to be made  for the e limination o f the TCR and the CCIA in the 20 20 Finance Law  
2. Provision to be made for the e limination of the AI in the 2021 Finance Law  
3. Provision to be made for the elimination of  the PI in the 2022 Finance Law  1. October  2020 
2. October  2021 
3. October  2022 
Elimination of the  Single Administrative Charge 
(RAU) at the customs cordon  Provision to be made for the elimination of the  RAU in the  2023 Finance Law  October  2023 
Establishment of the VAT regime  1. Creation of a Directorate for Major Taxpayers by the General Tax and Property Administration 
(AGID)  
2. Impact study on the implementation of VAT  
3. Consultations with large enterprises  
4. Communication campaign  
5. Preparation of a draft law in this respect, to be validated  at a national workshop  
6. Training of  accountants  
7. Creation of a control body  
8. Adoption of draft law by Parliament, and enactment  2020-2022 
 
    
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(c) Trade facilitation  
Subject  Action  to be taken  Timetable  
Publication  Publication, as expeditiously as possible, of trade -related information in a manner that is non -discriminatory and easily 
accessible to the public  2020 
Information available on the 
Internet  Making information available on ITC media, particularly the Internet, in order to improve access 24 hours a day and 365  days 
a year at a low operating cost  2020 
Focal p oint Establishment of enquiry points to answer reasonable requests and supply forms and required documents (Article  1.3.1)  2019 
Comments before entry into 
force Possibility for stakeholders to make comments on t he planned introduction or amendment of trade regulations concerning the 
movement, release and clearance of goods  2021 
Consultations  Provide for regular consultations between border agencies and traders or other stakeholders locate d within its territory 
(Article  2.2) 2020 
National Committee on Trade 
Facilitation  Establish and/or maintain a national committee or similar mechanism on trade facilitation . Or designate  an existing mechanism 
(Article  23) 2019 
Formalities and 
documentation requirements  In consultation with the stakeholders, examine the formalities connected with importation, exportation and transit, and the 
documentation requirements, with a view to minimizing the effects/ complexity of operations and reducing and simplifying 
requirements (Article 10.1)  2020 
Appeal or review  Establish a legal system of administrative or judicial appeal or review so that any person subject to an administrative decis ion 
is entitled to a revision and correction, on an impartial and in dependent basis, with regard to decisions handed down by the 
customs authority (Article 4)  2020 
Disciplines concerning fees 
and charges  Implement disciplines covering fees and charges imposed on or in connection with importation or exportation, and limit them 
to the approximate cost of the services provided . This also includes a requirement for compulsory periodic publication and 
review of such fees and charges with a view to reducing their number and diversity  2023 
Penalties  Ensure that penalty measures are applied to persons responsible for infringing a law, a regulation or a customs procedure . 
Such penalties shall be proportional to the degree and gravity of the offence, and conflicts of interest shall be avoided in 
establishing them  2023 
Processing before arrival  Adopt or maintain a mechanism enabling the trader to submit important documentation prior to the arrival of goods 
(Article  7.1) 2022 
Electronic payment  Establishment of a mechanism allowing traders the option of electronic payment fo r duties, taxes, fees and charges 
(Article  7.2) 2021 
Risk management  Adopt or maintain a non -discriminatory and non-arbitrary  system of risk management for the customs control of imports, 
exports and goods in transit . Concentrate customs controls on high -risk consignments and rapidly release low -risk 
consignments (Article  7.4) 2019 
Control after customs 
clearance  Adopt or maintain a mechanism to certify the conformity of the consignment after customs clearance (Article 7.5)  2018 
Authorized operator  Create a fair system that rewards respect for the rules and establish additional trade facilitation measures for selected 
operators (Article  7.7) 2022 
International standards  Use international standards, fully or partially, as a basis for nationa l formalities and procedures in respect of importation, 
exportation or transit, and information/documentation requirements  2019 
Single window  Establish or maintain a single window enabling traders to submit once only the documentation and/or data required  by border 
control agencies (Article 10.4)  2020 
Cooperation between border 
agencies  Establishment of cooperation between border agencies (Article 8)  20218   
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Subject  Action  to be taken  Timetable  
Movement of goods under 
customs control  Allow goods intended for import to be moved under customs c ontrol within their territory provided that all regulatory 
requirements are satisfied (Article 9)  2019 
Common procedures and 
documentation  At border -crossing points throughout its territory, apply the same procedures for the release and clearance of goods 
(Article  10.7)  2019 
Decision expected  On request, issue a reasoned decision within a specific time -limit, providing reliable and binding information on several 
customs issues prior to import/export (Article  4) 2023 
Separation of release from 
final determination  Adopt or maintain procedures allowing the release of goods prior to the final determination of customs duties, taxes, fees an d 
charges (Article 7.3)  2023 
Control after customs 
clearance  Adopt or maintain a mechanism serving to ensure conformity of the consignment after customs clearance (Article  7.5) 2020 
Average time necessary for 
release  Measure and publish, on a periodic basis a nd in a consistent manner, the average time it takes to release goods (Article 7.6)  2021 
Expedited shipments  Implement special procedures, for those who so request, to permit expedited release of air freight consignments (Article 7.8)  2020 
Perishable goods  Grant release of perishable goods within the shortest possible time, even outside working hours if the circumstances so requi re 
(Article  7.9) 2019 
Movement of goods under 
customs control  Allow goods intended for import to be moved under c ustoms control within their territory (Article 9)  2020 
Acceptance of copies  Accept paper or electronic copies of supporting documents required (Article  10.2)  2019 
Rejected goods  Allow the importer the possibility of returning the goods to the exporter or  forwarding them if they are rejected on the ground s 
of failure to comply with the SPS regulations or technical standards (Article  10.8)  2019 
 
    
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4. TBT-RELATED MEASURES  
Desc ription  Action  to be taken  Timetable  
Implementation of Law No. 12-016/AU on metrology  1. Preparation of other impl ementing texts relating to the law on m etrology  
2. Submission of a memorandum to the Council of Ministers  
3. Establishment of the National Metrology Office (ONAM)  1. 10 July 2017 
2. 2019 
3. 2020 
Introduction of the National Quality Policy (PNQ)  1. Technical validation of the National Quality Policy document  
2. Submission of a memorandum to the Council of Ministers for approval  
3. Entry into force  1. 2020 
2. 2020 
3. 2021 
Capacity building for quality infrastructure  Training on : 
− Metrology  
− Standardization  
− English language  2020 
Preparation of the law on standardization  1. Mobilization of resources  
2. Recruitment of an international consultant to prepare the draft text of the law 
and circulation  of the text to stakeholders  
3. Submission to Council of Ministers  
4. Adoption by Assembly  
5. Enactment of the l aw 2019-2021 
Establishment of a n ational TBT Committee  Order on the nomination of members  First quarter  of 2019 
Establishment of the Comorian Standards Office (BCN)  1. Submission of a memorandum to the Council of Ministers for approval  
2. Preparation of the draft decree on establishment  June 2020 
 
    
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5. MEASURES RELATED TO THE FOREIGN TRADE REGIME  
Description  Action  to be taken  Timetable  
Introduce a law on foreign trade consistent 
with the provisions of the WTO Agreements  1. Preparation of the law  
2. Circulation of  the law to all national stakeholders  
3. Technical v alidation of  the law at a national workshop  
4. Submission to Council of Ministers  
5. Adoption by Parliament  
6. Enactment of the law  
7. Preparation of implementing texts  
8. Training of personnel and organization of services concerned  
9. Implementation of the law by the relevant services  
10. Notification of the law and its implementing texts to the WTO  2018-2022 
 
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