RESTRICTED  
  
WT/ACC/SPEC/ COM/ 5/Rev.2  
 
21 June 2021  
(21-5065) Page: 1/70 
Working Party on the Accession of  
the Union of the Comoros   
  
 
ACCESSION OF THE UNION OF THE COMOROS  
DRAFT REPORT OF THE WORKING PARTY  
Revision  
 
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  WT/ACC/SPEC/COM/5/Rev.2   
 
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  TABLE OF CONTENTS  
I. INTRODUCTION  ................................ ................................ ................................ ....... 5 
DOCUMENTATION PROVIDED  ................................ ................................ ...........................  5 
INTRODUCTORY STATEMENTS  ................................ ................................ ..........................  5 
II. ECONOM IC POLICIES  ................................ ................................ ...............................  6 
- Monetary and Fiscal Policy  ................................ ................................ ...........................  6 
- Foreign Exchange and Payments  ................................ ................................ ..................  9 
- Investment Regime ................................ ................................ ................................ ... 10 
- State Ownership and Privatization  ................................ ................................ ..............  12 
- Pricing Policies  ................................ ................................ ................................ .........  13 
- Competition Policy  ................................ ................................ ................................ .... 15 
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES  ................................ .........  17 
- Powers of Executive, Legislative and Judicial Branches of Government  ............................  17 
- Authority of Sub -Central Governments  ................................ ................................ ........  21 
IV. POLICIES AFFECTING TRADE IN GOODS  ................................ ................................  21 
- Trading Rights  ................................ ................................ ................................ ..........  21 
- Trade Facilitation  ................................ ................................ ................................ ...... 25 
A. IMPORT REGULATIONS  ................................ ................................ ..........................  26 
- Ordinary customs duties  ................................ ................................ ............................  26 
- Other duties and charges  ................................ ................................ ...........................  26 
- Tariff rate quotas, tariff exemptions  ................................ ................................ ............  27 
- Fees and charges for services rendered  ................................ ................................ ....... 28 
- Application of internal taxes to imports  ................................ ................................ ........  28 
- Quantitative import restrictions, including prohibitions, quotas and licensing  
systems  ................................ ................................ ................................ ..................  29 
- Customs valuation  ................................ ................................ ................................ .... 31 
- Rules of origin  ................................ ................................ ................................ ..........  32 
- Other customs formalities  ................................ ................................ ..........................  33 
- Preshipment inspection  ................................ ................................ .............................  33 
- Anti-dumping, countervailing duties, safeguard regimes  ................................ ................  33 
B. EXPORT REGULATIONS  ................................ ................................ ..........................  34 
- Customs tariffs, fees and charges for services rendered, application of internal  
taxes to exports  ................................ ................................ ................................ ....... 34 
- Export restrictions  ................................ ................................ ................................ .... 34 
- Export subsidies  ................................ ................................ ................................ ....... 34 
C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS  ...............................  35 
- Industrial policy, including subsidies  ................................ ................................ ...........  35 
- Technical barriers to trade, standards and certification  ................................ ..................  36 
- Sanitary and phytosanitary measures  ................................ ................................ .........  38 
- Trade -related investment measures  ................................ ................................ ............  42 
- State -trading entities  ................................ ................................ ................................  42 WT/ACC/SPEC/COM/5/Rev.2   
 
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  - Free zones, special economic areas  ................................ ................................ .............  43 
- Government procurement  ................................ ................................ ..........................  43 
- Transi t ................................ ................................ ................................ ....................  43 
- Agricultural policies  ................................ ................................ ................................ ... 44 
(a) Imports  ................................ ................................ ................................ ...................  44 
(b) Exports  ................................ ................................ ................................ ...................  44 
(c) Internal policies  ................................ ................................ ................................ ........  45 
- Trade in civil aircraft  ................................ ................................ ................................ . 45 
V. TRADE -RELATED INTELLECTUAL PROPERTY REGIME  ................................ .............  45 
- GENERAL  ................................ ................................ ................................ ...............  45 
- Intellectual property rights policy  ................................ ................................ ...............  45 
- Responsible agencies for policy formulation and implementation ................................ ..... 46 
- Participation in international intellectual property agreements  ................................ ........  46 
- Application of national and MFN treatment to foreign nationals  ................................ ....... 47 
- Fees and taxes  ................................ ................................ ................................ .........  48 
- SUBSTANTIVE STANDARDS OF PROTECTION, INCLUDING PROCEDURES 
FOR THE ACQUISITION AND MAINTENANCE OF INTELLECTUAL PROPERTY 
RIGHTS  ................................ ................................ ................................ ..................  48 
- Copyright and related rights (including rights of performers, producers of 
phonograms and broadcasting organizations)  ................................ ...............................  48 
- Trademarks, including service marks  ................................ ................................ ..........  51 
- Geographical indications, including appellations of origin  ................................ ...............  51 
- Industrial desig ns ................................ ................................ ................................ ..... 52 
- Patents ................................ ................................ ................................ ....................  52 
- Plant variety protection  ................................ ................................ .............................  52 
- Layout Designs of Integrated Circuits  ................................ ................................ ..........  52 
- Requirements on undisclosed information, including trade secrets and test data  ...............  53 
- All other catego ries of intellectual property  ................................ ................................ .. 53 
- MEASURES TO CONTROL ABUSE OF INTELLECTUAL PROPERTY RIGHTS  .................  53 
- ENFORCEMENT  ................................ ................................ ................................ ....... 53 
- Civil judicial procedures and remedies  ................................ ................................ .........  53 
- Provisional measures  ................................ ................................ ................................  54 
- Administrative procedures and remedies  ................................ ................................ ..... 54 
- Special border measures  ................................ ................................ ...........................  54 
- Criminal p rocedures  ................................ ................................ ................................ .. 54 
VI. POLICIES AFFECTING TRADE IN SERVICES ................................ ............................  55 
VII.  TRANSPARENCY  ................................ ................................ ................................ ..... 56 
- Publication of  information on trade  ................................ ................................ .............  56 
- Notifications  ................................ ................................ ................................ .............  56 
VIII.  TRADE AGREEM ENTS  ................................ ................................ .............................  56 
CONCLUSIONS  ................................ ................................ ................................ ................  57 
ANNEX 1  ................................ ................................ ................................ .........................  58 WT/ACC/SPEC/COM/5/Rev.2   
 
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  ANNEX 2  ................................ ................................ ................................ .........................  63 
ANNEX 3  ................................ ................................ ................................ .........................  66 
ANNEX 4  ................................ ................................ ................................ .........................  67 
ANNEX 5  ................................ ................................ ................................ .........................  70 
  WT/ACC/SPEC/COM/5/Rev.2   
 
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  I. INTRODUCTION  
1. The Gove rnment of the Union of the Comoros (hereinafter: Comoros) applied for accession 
to the World Trade Organization (WTO) in February 2007.  At its meeting on 9 October 2007, the 
General Council established a Working Party to examine the application of the Gov ernment of the 
Union of the Comoros to accede to the WTO under Article XII of the Marrakesh Agreement 
establishing the WTO.  The terms of reference and the membership of the Working Party are 
reproduced in document WT/ACC/COM/2.  
2. The Working Party met on 2  December 2016 , on 1 June 2017 , on 12 October 2017 , 
28 March  2018,  and 14 September 2020 under the Chairmanship of H.E. Mr. Luis Enrique Chávez 
Basagoitia (Peru) , and on […] under the Chairmanship of  H.E. Omar Zniber (Morocco) .   
DOCUMENTATION PROVIDED  
3. The Working Party had before it, to serve as a basis for its discussions, a Memorandum on 
the Foreign Trade Regime of the Union of the Comoros (WT/ACC/COM/3), the questions submitted 
by Members on the foreign trade regime o f the Union of the Comoros, together with the replies 
thereto, and other information provided by the authorities of the Union of the Comoros 
(WT/ACC/COM/5; WT/ACC/COM/6; WT/ACC/COM/7; WT/ACC/COM/8; WT/ACC/COM/9; 
WT/ACC/COM/10; WT/ACC/COM/11; WT/ACC/COM/14 ; WT/ACC/COM /17; WT/ACC/COM/21 ; 
WT/ACC/COM/22; WT/ACC/COM/23 ; WT/ACC/COM/27;  WT/ACC/COM/30; WT/ACC/COM/[…] ) 
including the legislative texts and other documentation listed in Annex 1 to this Report.  
INTRODUCTORY STATEMENTS  
4. The representative of Comoros said that trade was an indispensable lever for putting the 
Union of  the Comoros  on the path of economic growth. He added that acceding to the WTO and 
undertaking the required commitments would allow  Comoros to modernise its administration and 
economic and trade -related legislation , thereby creating an  enabling environment for business and 
investment.   
5. He added  that the Comorian economy was not very competitive and was characterized by 
low levels of in vestment and weak growth  largely driven by domestic demand  and dependent on 
remittance  flows, labour force  contributions , and support from development partners . While domestic 
revenue was relatively  stable, economic output  was stagnant  and factor costs were high. 
The economy was also experienc ing a structural imbalance caused by the narrowing of the export  
base and the heavy dependence on development aid and transfers from the diaspora.  With a gross 
per capita income of USD 1,360 the country had joined the rank s of low middle -income countries.  
Poverty affected 38% of the population  according to the IMF .   
6. Comoros' long -term development plan, the Emerging Comoros Plan 2030, had been 
introduced in 2019 and outlined the country's ambition to become an emerging country  by 2030 . 
The country had initiated significant reforms at all levels with a view to making the structural changes WT/ACC/SPEC/COM/5/Rev.2   
 
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  that were conducive to such emergence. Comoros' ambition was t o break the cycles of low, volatile 
growth and create a growth dynamic that would see an average growth rate of over 7.5% by 2030. 
Specific reforms foreseen by the Government were outlined in the Accelerated Growth and 
Sustainable Development Strategy  (Stratégie de Croissance Accélérée et de Développement Durable , 
SCA2D ) for 2018-2021 and in the  five-year investment  plan for 2016-2021. The SCA 2D incorporated 
the implementation of trade policy as an aspect of the national development strategy.  The investment 
plan focused on good governance , provided for fiscal consolidation , and made provisions  on inter alia  
investment in infrastructure  and economic diversification.  
7. The representative of Comoros added that  WTO Membership  was an integral part o f Comoros' 
economic growth and poverty reduction strategy and that the Comorian Government  was determined 
to complete the accession  process as quickly  as possible. He acknowledged that while Comoros was 
fully committed to completing  the accession negotiations on a priority basis , it was  facing capacity 
constraints  and was thus in need of technical assistance.  A technical assistance plan would be 
submitted to the Working Party during the accession process.  
8. Members welcomed the importance C omoros attached to the multilateral trading system and 
pledged to support and work constructively towards a rapid accession. They also welcomed the 
substantive work undertaken by Comoros thus far, while noting that some issues would require 
further work to  bring Comoros'  foreign trade regime into full conformity with WTO rules and 
requirements. They underscored the importance of enacting legislation that implemented WTO rules 
and encouraged Comoros to pursue technical assistance and to make its needs  known to Members 
and the WTO Secretariat.  
9. The Working Party reviewed the economic policies and foreign trade regime of Comoros and 
the possible terms of a draft Protocol of Accession to the WTO. The views expressed by members of 
the Working Party on the various aspects of Comoros' foreign trade regime and on the terms and 
conditions of Comoros' accession to the WTO are summarized below in paragraphs 10 to [...].   
II. ECONOMIC POLICIES   
- Monetary and Fiscal Policy  
10. The representative of Comoros said that the regulatory framework governing money, credit 
and bank supervision in the Union of the Comoros  was laid down in federal laws Nos. 80 -07 and 
80-08 of 26 June 1980 regulating banks and  financial establishments . These laws also defined the 
role of the Central Bank of Comoros ( Banque Centrale des Comores, BCC ), which was  to conduct  the 
monetary policy of the Union of the Comoros by  maintaining price stability while regulating the 
money s upply.   
11. The aim of monetary policy was to contribute to stabilizing the macroeconomic situation 
through monetary means and exchange rate policy , and to support the exchange rate peg to the 
euro. The BCC's monetary instruments for control ling liquidity and achiev ing monetary targets 
included  refinancing ceilings, the discount rate , and mandatory reserves. The nominal interest rates WT/ACC/SPEC/COM/5/Rev.2   
 
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  on lending were set by financial establishments on the basis of  floor (7%) and ceiling (14%) rates 
announced by the Minister for Finance acting on a proposal from the BCC.  Inflation had been 
contained at below 3% over the last 20 years.  The BCC's [foreign] currency reserves c ould cover  for 
over 7 months of imported goods and services.  
12. In reply to a specific question, the representative of Comoros said that there was no 
restriction on the opening of foreign banks or bank branches in Comoros, provided the conditions for 
granting approval by the BCC were met . These conditions were stipulated in Law No.  13-003/AU 
regulating the activities of financial insti tutions . Requests for approval had to indicate, inter alia , the 
legal status, the registered capital, the location of the company's head office on national territory, 
the locations where it intend ed to open branches, agencies or offices in view of current or foreseeable 
needs in the regions concerned, the names and titles of the persons responsible for its administration, 
its direction or management, its financial soundness, the experience it ha d gained, the activities in 
which it intend ed to engage and the  financial prospects . The Central Bank would assess the capacity 
of the applicant to achieve its development objectives , taking into account, inter alia , the impact of 
approval on the operation of the banking system and on the protection of depositors in accordance 
with the provisions of Title  III, Chapter 2, of Law No.  13-003/AU . The Central Bank could request 
any document deemed useful to inform its decision. Approval could be subject  to specific terms 
determined by the Central Bank. These terms could be subsequently amended at the request of the 
Bank or the financial establishment seeking approval. The representative of Comoros acknowledged , 
however, that a foreign -owned branch, inclu ding a bank branch, had to be attached (" affiliated ") to 
a company incorporated , or to be incorporated, under the law of an OHADA State  Party within two 
years of establishment, or  the branch could be deregistered  (also see "Trading Rights") .  
13. Concerning fiscal policy, the representative of Comoros said that his Government was 
pursuing a medium -term budgetary strategy as part of  its cooperation with the IMF, which focused 
on improving revenue  collection , the supervision and efficient management of public expenditure, 
and the settlement of  domestic payment arrears.  The strategy sought to expan d the tax base and 
strengthen the efficiency of the tax and customs administration s. In this context, the Government 
had created the General Tax and Property  Administration ( Administration Générale d'Impôts et des 
Domaines, AGID ) by means of Law No. 12 -004/AU of 21 June 2012. Other m easures already taken 
included (i) the introduction of a single taxpayer identification number system; (ii)  the 
implementation of  the Automated System For Customs Data ( ASYCUDA++ ) for customs revenue 
management; (iii) the completion of a census of major taxpayers and refocusing the activities of the 
Large Enterprise  Directorate  (Direction des Grandes Entreprises, DGE ); and (iv) reduc ing ad hoc 
customs and tax exemptions  granted by the Minister of Finance  for social, humanitarian and 
development reasons  to mosques , Koranic schools and orphanages,  or as donations following natural 
disasters. In response to a specific question, the representative of Comoros said that the Large 
Enterprise Directorate  (previously the Business Taxation Service)  was a technical directorate within 
the AGID responsible for the taxation of all enterprises with a turnover of more than KMF 20 million . 
The tax ation of companies with a turnover between KMF  20 million and KMF 80 million was the WT/ACC/SPEC/COM/5/Rev.2   
 
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  responsibility of the Directorate of Small and Medium -Sized Enterprises ( Direction des Petites et 
Moyennes Entreprises, DPME ).  
14. The representative of Comoros added that t he major sources of government revenue were 
internal taxes, customs duties and taxes levied on imports and corporate tax.   
15. The corporate tax rate was fixed at  a general rate of  35%.  State -owned enterprises were 
subject to the same tax regime as private enterprises (Article 5 of the Tax Code).  For turnover s 
exceeding KMF  500 million, the tax rate was set at 50% fo r (i) public establishments of an industrial 
and commercial nature ; and (ii) industrial or commercial join t stock companies in which the Union 
of the Comoros, the islands, the local authorit ies, or the public institutions h eld all the equity capital  
directly or indirectly . In reply to a specific question, the representative of Comoros said that p ublic 
institut ions could in principle hold all the equity capital of joint stock companies . Asked to provide 
more detail on the composition and responsibilities of local authorities, he said that local authorities 
were regulated under Law No. 11/005/AU of 7 April 2011 and had decision -making powers in all 
areas of competence conferred upon them b y law. They consisted of deliberative (council) and 
executive (mayor) bodies.  
16. The representative of Comoros noted that , given Comoros' weak public revenue,  fiscal space 
was limited. Since 2017, therefore, Comoros had been implementing a three -pronged policy to boost 
revenue and stabilize government expenditure , which sought: (i)  to improve domestic revenue 
collection by the AGID in preparation for its integra tion into the future revenue agency of Comoros; 
(ii) to help the Ministry of Finance  and the external audit bodies in improving the programming, 
implementation, monitoring and auditing of the budget, by ensuring that public resources were 
allocated and use d efficiently and effectively; and (iii)  to equip the financial administrations with 
skills in a sustainable manner and to support their improved performance, by providing for  initial and 
continuous training of the human resources responsible for managing public finances. 
While  structural challenges remained, th e implementation of this strategy had already resulted in a 
significant improvement in the fiscal balance.  
17. He added that reining in the wage bill had been an important element of expenditure policy. 
The Government had implemented a series of corrective measures targeting the public sector. 
In addition, it  was envisaged that, indirectly, the private sector would also contribute to moderating 
the wage bill. Rather than reviewing private sector wages, th e objective was to build production 
capacity  and expand exports , thereby generating additional income and creating more jobs . In turn, 
this would  reliev e pressure on the civil service , which was the country's principal employer. In this 
context, the Govern ment would promote the use of labour -intensive projects, based on the High 
Labour Intensity (HLI) approach aimed at generating large employment .  
18. The representative of Comoros said  that a new Tax Code had been in force since 2011 . 
There had been no reforms since then. He clarified that reining in the wage bill had not been the 
main purpose of the new Tax Code. WT/ACC/SPEC/COM/5/Rev.2   
 
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  19. He added that t he Government intended to replace  all currently applicable internal taxes by 
a new value added tax (VAT). A draft V AT law would be prepared with the support of the IMF.  
No other changes to the tax regime were planned at present.  
20. Noting that tax reform appeared to be very important to this accession process, including in 
the context of VAT introduction, a  Member asked C omoros to explain its strategy to improve the tax 
admini stration.  
- Foreign Exchange and Payments  
21. The representative of Comoros said that the foreign exchange system in the Union of the 
Comoros was based on the legal and  regulatory framework provided under (i) Law No. 80 -08 of 
26 June 1980 on money and the role of  the Central Bank of Comoros (BCC) in the supervision of 
banks and financial establishments, credit and foreign exchange; (ii) Decree No. 87/005/PR of 
16 January 1987 regulating financial relations between Comoros and other countries; and 
(iii) Decision No.  98/683/EC of  23 November  1998 of the Council of the European Union concerning 
the legal basis for relations in  exchange rate matters relating to the C FA franc and the Comorian 
franc (KMF).  
22. He noted that Law No. 80 -08 of 26  June 1980 had fully liberalized the foreign exchange 
system. Under Decision No.  98/683/EC of the Council of the European Union of 23 November 1998, 
Comoros had entered into a commitm ent with the European Union on exchange rate matters, which 
established a fixed parity between the euro and the Comorian franc (BCC Circular No. 02 99 on the 
parity between the euro and the Comorian franc). The exchange rate was set at €1 = KMF 491.9677. 
He added that t he Comorian franc  was fully convertibl e and that there were no plans to change the 
pegged exchange rate regime.  
23. The representative of Comoros added that, under the provisions laid down in Decree 
87005/PR of 16 January 1987, financial transactions between Comoros and other countries had been 
liberalized (Article 1). This Decree also provided the legal basis for a sta tutory obligation to surrender 
all foreign exchange proceeds from export transactions within 30 working days (calculated from the 
date of receipt of the foreign exchange ) to the exchange office at the BCC. Foreign currency proceeds 
had to be converted into  Comorian francs through an approved dealer . This requirement was part of 
the measures designed to bring the balance of payments into equilibrium. As the Comorian franc was 
fully convertible, i n his view, importers  always had access to foreign exchange for  their imports . 
Thus, exporter s which had surrendered foreign exchange proceeds , could immediately convert t heir 
Comorian francs into foreign currency to pay for imports.  In 2015, the current account had registered 
a surplus of KMF 1.6 billion.   
24. A Member e xpressed concern about the foreign exchange surrender requirement as it created 
a burden for traders and it vested a monopoly on foreign exchange dealing in the central bank, which 
could be exercised with no transparency. Comoros was asked to eliminate its  foreign exchange 
surrender requirement prior to accession.  WT/ACC/SPEC/COM/5/Rev.2   
 
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  25. The representative of Comoros replied that a feasibility study on the removal of this 
requirement would be carried out. He confirmed that Comoros would not maintain any restrictions 
or requirement s that would affect payments for imports, including by affecting importers' ability to 
seek foreign exchange to pay for imports or repatriation of profits, such as, but not limited to, prior 
import deposits, a prior authorization requirement for acquiring foreign exchange to pay for imported 
merchandise, and taxes on the acquisition of foreign exchange. Similarly, there were no requirements 
or restrictions on the acquisition of foreign exchange for the payment of foreign services or of 
investments.  
26. In June 1996, Comoros had accepted Article VIII of the IMF's Articles of Agreement providing 
for freedom of current and capital transfers.   
- Investment Regime  
27. The representative of Comoros said that Comoros sought to sustainably improve the business 
environment through a package of structural reforms, which consisted of (i) the establishment of a 
task force responsible for emergency  reforms  that would put forwar d a reform plan every year, 
benefit from the support of the highest authorities , and mobilize all participating (public and private) 
stakeholders in the implementation of the plan; (ii) extensive computerization of procedures; and 
(iii) the implementation of single windows. An in -depth reform agenda would be undertaken in 
parallel to the emergency reforms.  
28. Additional policy tools used to attract foreign direct investment included the ratification of 
the Convention Establishing the Multilateral Investment Gu arantee Agency (MIGA); and accession to 
the Common Market for Eastern and Southern Africa (COMESA) Common Investment Area (yet to 
be ratified). The Government would also work towards the implementation of a new independent 
structure to combat corruption an d illicit enrichment.   
29. The representative of Comoros added that t he National Investment Promotion Agency 
(Agence Nationale pour la Promotion des Investissements, ANPI ) had been established as  the 
government body responsible for examining investment project s. Pursuant to Article 27.1 of the new 
Investment Code, the Agency was responsib le for promoting Comoros as an attractive investment 
destination. It also managed the Single Window, which was the entry point for submitting requests 
to establish a business, obtain approvals and other administrative formalities. The Agency also 
developed Comoros' investment policy (in collaboration with the ministerial department in charge of 
investment ) and acted as a coordinat or for  the reform of the business climate. In add ition, the ANPI 
provided administrative assist ance in obtain ing authorizations and approvals. In the absence of any 
foreign trade promotion structure, the ANPI also acted as the body responsible for promoting 
production and foreign trade. The ANPI did not provide subsidies to producers.  
30. The representative of Comoros said that a new Investment Code had been adopted on 
28 December 2020, promulgated by a Decree o n 30 January 2021 (Law No. 20 -035/AU). This Code 
had replaced the 2007  Investment Code (Law No. 07 -10/AU) . The rights and guarantees foreseen 
under the new Investment Code included freedom of investment, equal treatment, property rights WT/ACC/SPEC/COM/5/Rev.2   
 
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  benefits, and the freedom to transfer capital and remuneration (Articles 6 to 12). The benefits 
provided for under the new Code included (i) customs incentives  – namely, suspension regimes for 
customs duties and taxes, and exemptions from import duties and  taxes on approved goods  listed in 
an annex to the Code ; and (ii) tax incentives  – specifically, reduced  corporate tax rate to 15% or 
10% in accordance with four investment regimes (A, B, C, or D ).  Regime A – for investments 
between KMF 20 million and KMF  100 million – was reserved for Comorian nationals. Regime B 
applied to large companies and investments ranging between KMF 100 million and KMF 1 billion. 
Regime C concerned priority projects exceeding KMF 1 billion pre-tax, in priority sectors identified 
under the current national development plan. Regime D applied to large -scale investments of more 
than KMF 10 billion, to be carried out as priorities under the current national development plan.  
31. The representative of Comoros  noted that foreign investment was subject to the same 
requirements as domestic investment and had to fit within the Government's development policy , 
which targeted poverty reduction and the promotion of financial inclusion.  As a rule, all economic 
sectors were open to invest ment. Certain activities, however, were excluded from the scope of 
application of the Investment Code, namely (i) the purchase and resale of goods ("activité de 
négoce"); (ii) activities eligible for specific sectoral codes , including telecommunications ac tivities 
and oil exploration and  exploitation activities, where these activities already benefit ed, under specific 
sectoral codes, from investment protection clauses and/or tax and customs incentives ; (iii) activities 
of non -profit organizations; and (iv) banking, financial and insurance activities.   
32. He added that c ertain activities were regulated and were subject to approvals . There were 
two types of approval: (i) the relevant technical ministr ies issued operating authorization s following 
the examination o f the file (e.g., the Ministry of Health issued all approval s related to the health 
sector); and (ii) the ANPI d etermined whether investment projects were prohibited, regulated or 
unregulated and issued economic approvals.  Natural or legal persons wishing to receive benefits 
under the Investment Code had to (i) submit an approval request to the ANPI, which verified the 
required documents by examining the admissibility and form of the request; and (ii) undergo 
examination of the substance of the request by m embers of the technical approval committee, which 
resulted in approval or rejection.  He acknowledged that some projects had been rejected on grounds 
of violation of domestic legislation or regulations , but affirmed that no project had been rejected on 
grounds of national security or protection of the environment or public health.  
33. Benefits under the new Investment Code were the same for both domestic and foreign 
investors. In particular, the Code eliminated the possibility to enter into an establishment agreement 
("convention d'établissement" ) with the Government which, in the past, had accorded guarantees 
and privileges beyond those established by the Investment Code. He confirmed that none of the 
benefits under the current Investment Code  or any other a uthority were made contingent, in law or 
in fact, on export performance, import substitution, or local content requirements.  
34. Asked specifically about the turnover tax, the representative of Comor os said that there had 
been no turnover tax since the 1990s.   WT/ACC/SPEC/COM/5/Rev.2   
 
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  35. Tourism and fisheries had been identified as strategic growth sectors where the Government 
aimed at attracting foreign direct investment. While a specific sectoral strategy for fisheries had not 
yet been adopted, the outlines of such a strategy had been laid out in a note drawn up with the 
support of the World Bank.  
36. The representative of Comoros said that an initial plan to extend the ANPI's mandate to 
export promotion had been abandoned. The authorities envisaged a separate institution , the Office 
National des Importations et des Exportations , which would have both an export and import mandate. 
This new institution would promote Comorian exports, and provid e exporters with guidance, 
information and support. On the import side, it would keep import statistics, conduct studies and 
analyses, and provide guidance to importers. Asked to describe the types of support that would be 
provided, the representative of Co moros said that the plan to establish the Office National des 
Importations et des Exportations  had been put on hold . There we re no plans for this office to provide 
any financial support , but if such support  were to be provided , this would be done in compli ance with 
the WTO Agreements .  
37. Asked about Comoros' economic citizenship programme, the representative of Comoros said 
that foreigner s had been able to acquire the status o f economic partner by f ulfilling the requirements 
set out in the Law on Economic Cit izenship in the Union of the Comoros and  by invest ing a prescribed  
minimum sum.  The economic citizenship programme  had sough t to promote foreign direct 
investment and to increase State revenue. He noted, however, that while the Law on Economic 
Citizenship was still in force, the Economic Citizenship Programme had been suspended since 
September 2016.  
- State Ownership and Privatization  
38. The representative of Comoros said that the establishment of a stable political and 
institutional framework since 2001 had given new impetus to the process of economic restructuring. 
A decision had been taken to redefine the role of the State in the econom y and to prioritiz e the role 
of the private sector as a driver of development.  
39. In 2016, the share of GDP of State -owned enterprises (SOEs) had amounted to less than 
3%. The State -owned companies (public monopolies) in Comoros were (i) SCH - Société Comori enne 
des Hydrocarbures ( hydrocarbons ); (ii) MAMWE  (water and electricity) (iii)  Comor es Télécom ; (iv) 
SNPSF  - Société Nationale de la Poste et des Services Financiers (postal services); (v)  COMAIR 
(groundhandling at airports);  (vi) ONICOR  (rice imports and  marketing) ; and (vii) SONELEC (national 
electricity company) .  
40. Asked to provide information on the existence of cross -arrears between SOEs and Comoros' 
stated intention to align taxation of SOEs with that of privately -owned enterprises (as expressed in 
the context of an IMF Article IV Consultation Report), t he representative of Comoros said that SOEs 
were not taxed differently f rom privately -owned enterprises (Article 5 of the Tax Code).  WT/ACC/SPEC/COM/5/Rev.2   
 
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  41. The representative of Comoros added that s everal SOEs had been privatized since the 1990s . 
In the tele communications  sector, a licence had been granted to a new private telecom munications  
service provider (Telma). In the commercial banking sector, two banks had become privately owned 
(Banque pour l'Industrie  et le Commerce  and Banque  de Développement des Comore s). As for trade 
in ordinary rice (ONICOR) and hydrocarbons (SCH), distribution and sale had been privatized and 
only import operation s remained under the control of the  State -owned enterprises . He adde d that  
there had also been an  unsuccessful attempt to privatize the national water and electricity company  
(MAMWE ). 
42. In his view, his Government had set up a transparent, pro -competitive institutional 
framework for economic liberalization by ensuring the active involvement of the private sector. 
The entities responsible for implementation were joint bodies comprising inter alia  private sector and 
civil society representatives. Privatization would be carried out by means of an international tender 
procedure.  
43. In reply to a specific question, h e said that,  at present , there were no ongoing privatization 
programmes  and no privatization commi ssion in charge of privatization .  
- Pricing Policies  
44. The representative of Comoros said that systemic price control s in Comoros had ceased to 
exist with the adoption of the 2013 Competition Law  (Law No. 1 3-014/AU), which applied uniformly 
on the entire territory of the Union of the Comoros.  As a result, p rices were, in principle , determined 
by market forces  (Article 5) . Nevertheless , under specific circumstances, exceptions were provided 
for under Articles  4, 6 and 7 of the Law. A ccording to Article 4, specific rules could apply to certain 
sectors , including government procurement, energy, postal services and telecommunications, 
transport, water, finance and insurance, agriculture, fishing, tourism and alco hol. Pursuant to 
Article  6 of this Law , the Government could also regulate the prices of goods and services when price 
competition was limited due to the existence of monopoly markets  or any other structural 
circumstances leading to lasting supply difficul ties. In addition,  the Government reserved the right 
to temporarily regulate the price s of staple products  in exceptional circ umstances (Article 7 of the 
Competition Law) , such as in a crisis period, a situation of serious public concern, and during the 
month of Ramadan . A maximum period of temporary regulation had not been set.  The companies 
that produced the goods or services did not play a consultative role in regulating the prices of their 
products, but were informed by the competent authorities of th e need to comply with the legal 
provisions in force during exceptional periods.  Pending the effective establishment of a new National 
Competition Commission (see "Competition policy"), i n introducing measures under Articles 4, 6 and 
7 of the Competition La w, the Government had consult ed with the monitoring committee for staple 
goods . [However, the monitoring committee for staple goods  no longer existed.] He stated that, 
under the Competition Law, no goods, whether domestic or imported, were subject to any a pproval 
procedure. In the case of price regulation under Articles 4, 6 and 7, no distinction was made as to 
the origin of the goods concerned.  WT/ACC/SPEC/COM/5/Rev.2   
 
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  45. The representative of Comoros  added that t he eight categories of imported staple goods 
concerned by the provision s of Article 7 of the Competition Law were defined by Order of the Minister 
of Finance No. 17 -065/MFB/CAB of 4  September 2017 (see Table 1). Rather than price regulation, 
these goods were subject to "market price control" , which consisted of monitoring tha t prices were 
applied at a level consistent with the prices set on the market during normal times . These controls 
were usually carried out during the month of Ramadan, i.e., one month a year. Local and imported 
products were both monitored, but controls te nded to be carried out mainly on imported products as 
importers tended to apply excessively high margins, which pushed up final consumer prices  in 
exceptional periods (in practice, the month of Ramadan) . There was no specific margin that would 
justify pric e controls. The criterion used was the price applied prior to the exceptional period 
(in practice, the month of Ramadan). The aim was to maintain the price levels that prevailed in "non -
exceptional" periods. In his opinion, this justified the price controls applied under Articles 6 and 7 of 
the Competition Law. The National Competition Commission, once effectively established , would be 
responsible for issuing opinions on the price regulation foreseen under Articles  6 and 7 in accordance 
with the procedures set out in Title IV of the Competition Law . The Commission would also issue a 
separate  regulation to supplement these proc edures.  
Table 1: Staple goods in the Union of Comoros  
 HS CODE  PRODUCT  
1 02011000 to 02069090  Fresh or frozen meat and edible offal  
2 02076000  Meat and edible offal of poultry  
3 03011900 to 03089000  Fresh or frozen fish  
4 10061000 to 10062000  Ordinary rice  
5 11010010 to 11081990  Wheat, meslin or cereal flours  
6 17011210 to 17049090  Sugar  
7 30012000 to 30069200  Medic ines 
8 04022110  First infant formula (for infants from 0 to 6 months) and follow -on 
formula (for infants from 6 to 12 months)  
Source:  Order of the Minister of Finance No. 17 -065/MFB/CAB of 4 September 2017 . 
46. A Member asked Comoros to specify the information that importers were required to submit 
to the National Competition Commission for the purpose of determining prices. This Member 
expressed concern that importers would be required to submit proprietary info rmation to the 
government. In response, the representative of Comoros said that importers had to submit their cost 
data and other business information, as it was essential to have the necessary documents related to 
imports. Since the Competition Law did no t specify the other business information to be provided, 
the Commission would determine such information as necessary, e.g., a certificate of origin.  
47. The representative of Comoros noted that t he prices of public services – i.e., water, electricity  
[and postal se rvices ] – were determined by the Government . In addition, o rdinary rice  (HS 1006 40 
10 and 1006 40 90)  and hydrocarbons  (HS 2710 12 and 2710 19)  were subject to administered 
prices  in order to stabilize consumer prices. These adm inistered prices were among the exceptions 
under Articles 4, 6 and 7 of the Competition Law.  
48. Concerning ordinary rice and hydrocarbons, he said that t he Ministries in charge of the 
economy and finance had the legal authority  to validate  prices on the basi s of proposals made by the WT/ACC/SPEC/COM/5/Rev.2   
 
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  two public companies  in charge of importing these products ( i.e., ONICOR and SCH) . 
The administered price on ordinary rice had been introduced  in 1982 with the establishment of 
ONICOR (Law No. 82 -01/AF of 13 August 1982) . The administered price on hydrocarbons had been 
introduced in 1981 with the establishment of SCH (Law No. 80 -27 of 15 January 1981).  
ONICOR  (ordinary rice) and SCH (hydrocarbons) were the only enterprises allowed to import these 
goods.  In his view, the exis tence of these monopolies guaranteed continuous supply, product quality, 
and stable market prices. In reply to a specific question, he said that domestic rice cultivation was  
currently at the experimental stage and that locally produced rice had never reac hed the market. 
Similarly, domestic hydrocarbon production  was currently at the prospecting stage.   
49. A Member expressed concerns about the fact that Comoros only allowed ONICOR and SCH 
to import ordinary rice and hydrocarbons, and that the government valida ted the administered price 
on the basis of proposals by the two public companies. This Member requested that Comoros 
eliminate, prior to accession, ONICOR's exclusive right to import rice as continuous supply, quality 
and stable prices did not require perm itting only one enterprise to import a product. Comoros was 
also requested to eliminate the practice of ONICOR making proposals to the government on the 
administered pr ices and to consider other forms of price regulation that would allow for greater 
compet ition in rice.  
50. The representative of Comoros replied  that the activities of these two companies only 
concerned importation . Distribution and marketing  had been fully liberalized and were carried out by 
private parties. Nevertheless, Comoros was considering  opening the rice market to competition and 
would soon undertake a study on the reform of SCH. Specifically concerning ONICOR, the following 
action plan had already been put in place: (i) adoption of the necessary legal instruments to enable 
the establishm ent of a Board of Directors; (ii) study of the socio -economic impact of opening up the 
market ( in 2022); and (iii) review of the 1982 law establishing a State monopoly for the import and 
distribution of ordinary rice.  
51. The representative of Comoros noted that, previously, 12 categories of staple goods 
considered to be of basic necessity had been subject to price approval  pursuant to Decision No. 12 -
155/CFBECIPPIPE/CAM of 25 August 2012 . These provisions, however, had been repealed with the 
introducti on of the Competition Law. The products concerned had been  rice (HS 1006 40), flour 
(HS 1002 20 to 1002 90), refined sugar (HS 1701 13), milk (HS 0402 10 and 0402 21 90), sardines 
(HS 1604 13 00), vegetable cooking oil (HS 1507 10), soda drinks (HS 220210 and 2202  90), mineral 
water (2201 10), pharmaceutical products (HS Chapter 30), frozen meat products (HS Chapter 02), 
school stationary (HS 4802), and construction materials (HS 2523 29, 7211 4, and 4407). Thus, at 
present, the determination of prices for all products was subject to the Competition Law . 
- Competition Policy  
52. The representative of Comoros said that competition policy in Comoros was regulated  under 
the provisions of the Competition Law (Law No. 13 -014/AU of 26  December 2013) , which had been 
developed with technical assistance from UNCTAD . This Law  had been adopted in the context of WT/ACC/SPEC/COM/5/Rev.2   
 
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  structural reforms relating most notably to trade, and with a view to providing the country with a 
legal framework on competition a nd a regulatory authority in this area. Specifically, the Law had 
been designed to promote the operation of market forces by controlling or eliminating any practice 
aimed at, or having the effect of, restricting competition in a manner detrimental to the d evelopment 
of the national economy and to the interests of consumers (Article 1). Pursuant to Article 5 of this 
Law, the import and export prices of goods and services were determined by market forces.  
53. It was expected that a  National Competition Commission , in charge of implementing the 
Competition Law, would be in operation soon. The relevant decree  establishing the composition and 
operating procedures of the National Competition Commission , Decree No. 17 -080/PR of 
10 July 2017, had been signed by the President. The Chair of the National Competition Commission 
would be nominated in the second half of 2021. The Commission w ould be  authorized to make  rulings 
on anti-competitive practices  and on prices . The functions of the Commissio n were listed in Title III, 
section 2 of the Competition Law. [Pending the effective establishment of the National Competition 
Commission, the Government  had consulted the monitoring committee for staple goods , but this 
committee no longer existed .]  
54. In accordance with Decree  No. 17 -080/PR of 10  July 2017, steps had been taken to ensure 
that Commission members would avoid conflict of interest. Specifically, any member of the 
Commission, with the exception of its president, could be recused.  In accordance wi th Article 35, 
paragraph 3 , of the Competition Law, the sittings of the Commission were not open to the public.  
The person filing an admissible petition could ask to be present at the Commission's deliberations to 
support his/her claims and the responding party and interested parties could be invited to take part 
in these deliberations. The specific circumstances determining whether or not the petitioner  and other 
interested parties could participate would be assessed by the National Competition Commission  in 
accordance with the yet -to-be-adopted rules of procedure o f the Commission . Respondents or other 
interested parties w ould have full access to the information being considered by the Commission and 
there would be no limitations on access to  information . A petitioner c ould raise claims with the 
Commission  concerning : (i) limitation s on market access or free competition by other enterprises ; 
(ii) the obstruction of market -based price determination ; (iii) limitations or control s of production, 
opportunities, investments or technical progress;  (iv) the sharing out of markets or supply sources;  
(v) sale and supply boycotts;  and (vi) collusion  in the submission of tenders.   
 
55. The representative of Comoros  added that t he Competition Law did not prevent negotiated 
settlements. The parties could come to an understanding or resort to the Comoros Court of 
Arbitration (CACOM). Foreign  attorneys could participate in the proceedings on the conditions 
stipulated by the national court system and could cro ss examine witnesses and rebut evidence.  
Article  27 of the Law foresaw the possibility of appeal. Appeals went to the courts  as the Commission 
was a quasi -juridical body.  There was no limitation on the number of appeals. Appeals could be 
introduced on the basis of the merits of the case, the procedure, or in respect  of the financial penalty.  
56. Asked to describe the provisions on State aid or government support that Comoros envisaged 
introducing pursuant to Article 4 of the Competition Law, the representative of Comoros said that WT/ACC/SPEC/COM/5/Rev.2   
 
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  Article 4 did not make any reference to direct State aid.  He noted, however, that Comoros envisaged 
the introduction of provisions on State aid or government support within the competition policy 
framework.  
57. In reply to a specific quest ion, he said that the Competition Law provided for the control and 
review of mergers (Article  16).  
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES  
- Powers of Executive, Legislative and Judici al Branches of Government  
58. The representative of Comoros said that the Constitution of Comoros separated the 
executive, legislative and judicial powers of the State. The Pre sident of the Union of the Comoros 
was the President of the Republic, the Head of State and the Head of Government. The President 
was elected by popular suffrage to a five -year term, with a two -term limit on the presidency . 
The President appointed the members of the government. In each island, the executive power was 
exercised by a Governor elected for a five -year term.  
59. Legislative power was vested in the National Assembly.  The National Assembly consisted of 
33 members elected for five-year terms. Membe rs of the National Assembly could run for re -election 
in their constituencies. The texts of law approved by the National Assembly were brought before the 
President of the Union who would either enact or return the texts to the Assembly for a second 
reading . The texts returned by the President had to be approved by the National Assembly by a  vote 
with a two -thirds majority for constitutional matters or by a simple majority for other matters before 
having the force of law. All laws, decrees and international agreements were published in the Official 
Journal of the Union of the Comoros three days after signature. Article  33 of the Constitution 
empowered the  National Assembly to call Ministers or other members of the Government to account 
by addressing a petitio n, signed by at least one third of the Assembly members , to the President of 
the Union. A vote would then take place at least 48  hours after the petition was tabled . For the 
petition to be adopted , a two thirds majority of the members of the Assembly was r equired. 
The President was under an obligation to terminate the functions of the Minister or Ministers or other 
members of the Government targeted by the petition and could not reappoint them to ministerial 
posts in the six  months following their dismissal . The Assembly could not vote on more than two 
petitions per year, and no petition could be tabled in the course of an extraordinary session. Each of 
the three islands had a Council (island parliament).  The procedure for drafting laws and regulations 
was as follows: (i) proposal of texts by the relevant ministry; (ii) technical validation by all 
stakeholders concerned; (iii) submission to the Council of Ministers; and (iv) submission to the 
National Assembly for adoption. All stakeholders were entitled to p rovide comments  throughout the 
process. The regulatory agencies, such as the Chamber of Commerce, the ANPI and the Comorian 
Federation of Consumers (FCC), play ed a major role in the drafting of all regulations. These agencies 
were involved from the start t o the technical validation stage, and in some cases, attend ed debates 
of the National Assembly's Law Commission.  WT/ACC/SPEC/COM/5/Rev.2   
 
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  60. Judicial power in Comoros was exercised by a system of  ordinary and specialised courts . 
According to Article 3 of Law No. 20 -020/AU of 12 December 2020 on the organization of the judiciary 
in the Union of Comoros, the judiciary consist ed of the Supreme Court, comprising the Court of 
Cassation and an audit chamber; the courts of appeal; th e courts of first instance;  labour courts; 
commercial courts; administrative courts; economic and financial courts; criminal courts; Kadhi 
courts; juvenile courts; and a court specializing in the suppression of terrorist acts and of financing 
of terrorism . The Supreme Court was the highest court in judicial, administrative and auditing 
matters in the Union and the islands. Decisions by the Supreme Court could not be appealed and 
were binding on the executive, the legislature and all courts in the territory o f the Union. A court of 
first instance and a court of appeal was established on each island.  A commercial court was 
established at the seat of each court of first instance , where all commercial proceedings would be 
heard.  The matters ruled on by the courts  of first instance could be appealed to the courts of appeal. 
Appeals on commercial matters which had been heard in the commercial tribunal in the courts of 
first instance, were heard in the commercial chamber of the courts of appeal.  Other courts could be  
established by law. One such example was the Court of Arbitration ( Cour d'arbitrage des Comores, 
CACOM ), which had been operational since February  2013, and which provided a framework for the 
resolution of certain conflicts with a panel of mediators or ar biters as agreed by the parties. 
The independence of the judiciary from the executive and the legislature was set out in Article  29 of 
the Constitution and guaranteed by the President of the Union. Judges were subject only to the 
authority of the law in th e performance of their duties. Trial judges could not be removed. There was 
no limit on the term of office of judges. The  President of the Supreme Court of Justice was appointed 
by the President of the Union among the Supreme Court judges, after consultati on with the Judicial 
Service Commission. The State was represented by the Public Prosecutor.  The representative of 
Comoros said that judicial decisions were recorded in the Minutes of the Palais de Justice and could 
be consulted in the Registry . 
61. Asked to p rovide further information on the Court of Arbitration, the representative of 
Comoros said that CACOM had been established by a Regulation under the auspices of the Comoros 
Employers' Organization ( Organisation patronale des Comores, OPACO ) and the Union o f the 
Chambers of Commerce and Industry of the Comoros ( Union des chambres de commerce et 
d'industrie des Comores , UCCI), to which it was attached in accordance with the Partnership 
Agreement of 18 January 2010 between OPACO and UCCI. Its primary mission w as to organize and 
administer, pursuant to the Regulation, arbitration procedures referred to it under an arbitration 
agreement. CACOM had jurisdiction to arbitrate on contractual disputes involving parties as long as 
at least one of them was domiciled or had habitual residence in Comoros, or relating to a contract 
executed or to be executed wholly or partly on the territory.  
62. Judgements by the courts of first instance and decisions by the courts of appeal that 
concerned OHADA harmonised law (the Uniform Act s) could be appealed to the Cassation Chamber 
at the Common Court of Justice and Arbitration (CCJA) of the Organization for the Harmonization of 
African Business Law (OHADA). The CCJA was the highest commercial court and acted as a supreme 
court for all th e commercial courts of the OHADA member countries. National and foreign citizens WT/ACC/SPEC/COM/5/Rev.2   
 
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  alike could appeal to the CCJA. Comoros had a law on commercial arbitration, the OHADA Uniform 
Act on Arbitration, and procedural texts on the recognition and enforcement of C omorian and foreign 
arbitral awards. Under its advisory function, the CCJA was empowered to give Advisory Opinions, at 
the request of any State Party, the Council of Ministers or a national court seized of and still 
deliberating on a dispute within the sco pe of the OHADA. Besides its duties as a court of cassation in 
respect of decisions on actions for annulment of arbitral awards, the CCJA also had an arbitral 
function in institutional arbitration in administering the procedures, and ruled as cassation cou rt on 
appeals contesting the validity of an arbitration award.  
63. Asked to describe the scope of commercial matters that could be appealed to the CCJA, the 
representative of Comoros listed the following nine areas: general commercial law; commercial 
companies  and economic interest groups; debt recovery and enforcement procedures; collateral; 
arbitration (institutional arbitration by the Arbitration Centre of the CCJA governed by a specific set 
of Regulations; and ad hoc  arbitration governed by the Uniform Act on Arbitration applicable in the 
17 OHADA countries); company accounting; cooperatives; collective proceedings (insolvency 
procedures); and the transport of goods by road. The representative of Comoros said that the CCJA 
ensured common interpretation and a pplication of the OHADA instruments. OHADA Decisions were 
taken by a majority vote of the judges present, in accordance with Article 22 of the CCJA Rules of 
Procedure.  
64. The representative of Comoros said that appeals pertaining to customs procedures were 
governed by Articles 506 and 507 of the Customs Code. In particular, appeals concerning the nature, 
origin, or value of the goods had to be addressed to the Chairman of the Customs Arbitration and 
Advisory Committee ( Commission de conciliation et d'expertise  douanière ), within the prescribed 
time, accompanied by relevant documents and, where appropriate, necessary samples. 
The Chairman sent a copy of the application to the Director -General of Customs, who formulated 
observations and forwarded them to the Comm ittee's secretariat, accompanied by documents and 
samples used in the contested classification or like treatment. The Committee ruled on appeals in 
accordance with the conditions laid down in Article 512 of the Customs Code. The composition of the 
Customs Arbitration and Advisory Committee was set out in Article 510 of the Customs Code. 
In addition to the Chairman, who was a commercial court judge, the Committee consisted of three 
technical customs assessors and their alternates; an adviser from the adminis trative chamber of the 
court of first instance; a Chamber of Commerce representative; an economic operator 
representative; and a customs agent representative. The Committee was assisted by a permanent 
secretariat composed of a customs representative and a representative of the private sector 
appointed by Order of the Minister for Finance and the Budget. This secretariat was responsible for 
receiving and registering appeals and for publishing and circulating the Committee's decisions.   
65. The representative of Comoros added that, u nder the Emerging Comoros Plan  2030, the 
Comorian Government aim ed to reform the justice system with a view to promoting its independence, 
integrity and efficacy, in accordance with international standards and commitments. The National 
Justice Sector Policy 2016 –2025 ha d established the following strategic objectives: (i ) to promote 
the independence of the judiciary, the integrity of the court system and the admissibility of the WT/ACC/SPEC/COM/5/Rev.2   
 
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  judicial function; (ii) to improve the efficiency of the judicial system, and competence, impartiality 
and diligence in the exercise of the judic ial function; (iii)  to reform the prison system by bringing it 
into line with international standards and by promoting  prisoner reintegration;  and (iv) to guarantee 
equitable access to the law for citizens, equality of all before the courts, and the partic ipation of civil 
society in the strengthening of the public justice service. Further  actions included the e stablish ment 
of a Higher Judiciary C ouncil , which would enable better access to the justice  system  and would 
strengthen its  independence , and the cre ation of a national ombudsperso n. 
66. The representative of Comoros said that t he Ministry of Economy and Trade was responsible 
for trade policy and for coordination with other ministries responsible for trade -related matters. Cases 
of disagreements between mi nistries were submitted to the Council of Ministers. Strategic decisions 
such as the formulation of the Government's trade policy and its negotiating positions in regional 
and multilateral trade negotiations were taken by the Council of Ministers.  
67. The gove rnment had set up a National Forum on Trade Policy Development ( Forum National 
pour le Développement de la Politique Commerciale , FNDPC ), which had subsequently been replaced 
by the National Committee on Trade Negotiations ( Comité National des Négociations  Commerciales , 
CNNC ). The CNNC advised the authorities in all trade negotiations and was a forum for consultation. 
The CNNC comprised high -level officials from the Ministries of Finance and Budget; Agriculture, 
Transport, Tourism, Post and Telecommunicatio ns; Foreign Affairs, Justice; and Education and 
Culture (including focal points on trade policy issues) and representatives of the principal economic 
sectors (through socio -professional organizations) and resident missions of development partners 
present i n the capital. Representatives of the private sector and international institutions based in 
Moroni were only involved in a consultative role; they did not have access to negotiating documents 
or other official documents. Within the CNNC, a specialist grou p had been established on WTO 
matters, the Enhanced Integrated Framework and the Aid -for-Trade programme. This group 
formulated trade policy initiatives and recommendations on behalf of the CNNC to the Council of 
Ministers; and coordinated the implementati on of trade policy decisions taken by the Council 
of Ministers. The government also solicited the views of industry associations, the Chambers of 
Commerce, the private sector, civil society and local island communities on trade policy.   
68. Asked to describe the process of ratification of international treaties, the representative of 
Comoros said that the relevant ministry would present a descriptive note describing the draft law 
authorising the ratification of the treaty to the Council of Ministers. Once appr oved by the 
Government, the draft law would be submitted to the Office of the National Assembly for examination 
and for authorisation to the President of the Union to ratify the treaty or agreement in question. Once 
adopted by the National Assembly, a Pres idential Decree of ratification would be published in the 
Official Journal, thereby giving the treaty power of law in the national legislation. He affirmed that 
international treaties prevailed over national laws, and that national laws could not be invoke d to 
justify the non -application of international law. He confirmed that the Accession Package would be a 
treaty obligation that would supersede national law .   WT/ACC/SPEC/COM/5/Rev.2   
 
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  - Authority of Sub -Central Governments  
69. The representative of Comoros said that the central government had exclusive competence 
in political, legislative and administrative matters of  national scope and external relations including 
trade and international treaties; it exercised all sovereign powers and provided public services.  
The three islands, Anjouan (Ndzouani), Mohéli (Mwali) and Grande Comore (NGazidja), were 
autonomous regional authority units which governed themselves freely within the framework of the 
statutory laws adopted by them in confor mity with the Constitution. The sub -central governments 
were obliged to act in accordance with the laws and regulations of the country and the treaties and 
agreements to which the country was party. The  areas which came under the responsibility of the 
islands were set out in Article 9 of the Constitution: "administration of local authorities; urban and 
rural police; fairs and markets; study allowances and island grants; road networks; development of 
secondary routes; island land development; construction, e quipment, maintenance and management 
of teaching and healthcare establishments and staff; small -scale fishing; and agriculture and 
livestock farming, excluding strategies and research". Island authorities consisted of a Governor 
elected by universal suffra ge by the citizens of the island and a directly elected deliberative Council 
(island parliament). The  Governor was assisted in his/her duties by an executive body of ministers 
(commissaires ). Island authorities had their own sub -authorities, which were reg ional and communal 
authorities. Island authorities were overseen by the Ministry of the Interior. A framework had been 
set up for regular consultations between the President of the Union, the Governors of the three 
islands and the President of the National  Assembly.  
70. Asked to describe the scope of authority of Anjouan, Grande Comore, and Mohéli related to 
agriculture and livestock farming, the representative of Comoros said that island authorities 
implemented the national policies on agriculture.  
71. The repres entative of Comoros said that the island authorities were not authorized to provide 
subsidies. Island authorities were empowered to levy and collect certain taxes - "trade tax" ( patente ), 
vehicle tax - for their own revenue, and they could grant subsidies for the operation of certain public 
institutions, including schools and hospitals. The islands could introduce new taxes, but these taxes 
could not be related to imports or exports. Tax  legislation was adopted at the Union level via the 
Finance L aw. 
72. The representative of Comoros confirmed that the central government had exclusive 
competence in regard to international treaties and agreements, and that sub -central governments 
did not have the power to apply measures that could be incompatible with i nternational treaties, 
including the WTO Agreement .  
IV. POLICIES AFFECTING TRADE IN GOODS  
- Trading Rights  
73. The representative of Comoros said that that the overall legal framework for conducting 
business in Comoros was provided by the OHADA Uniform Act  on Commercial Companies and WT/ACC/SPEC/COM/5/Rev.2   
 
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  Economic Interest Groups . To conduct business in Comoros, all natural and legal pe rsons ( other than  
cooperatives) had to register in the Trade and Personal Property Credit Register ( Registre du 
Commerce et du credit mobilier, RCCM ). Cooperatives – defined as autonomous associations of 
persons united voluntarily to meet common economic, social and cultural needs and aspirations 
through a jointly -owned and democratically -controlled enterprise – were registered in the Register 
of Cooperative Societies. While two different Registers  were in use, t he registration process was the 
same . The RCC M was held by a commercial chamber of the court of first instance. Applications for 
registration were submitted to  this chamber. Applications were submitted to the Court Registry  
(a department of the commercial chamber) , or alternatively to the ANPI Single Window , or to the 
Administrative Procedure Centre for Businesses ( Centre des formalités administratives des 
entreprises , CFAE). Applications consisted of (i) an application form; (ii) a copy of the identity 
documents of  the associates and the managing director; (iii) a copy of the criminal records of the 
associates and the managing director, or a signed sworn statement; and (iv) a power of attorney 
with authentication of signature, if applicable. The registration fee was  set at KMF 68,500 for a limited 
liability company (SARL) and KMF 162,000 for a public limited company (SA).  The registration 
procedure was completed within two days. The registration procedure for a branch was the same as 
that for setting up and registeri ng a company.  Individuals could register as sole entrepreneurs.  
The registration  process was automatic and a single registration was necessary to conduct business 
in the entire Union of Comoros. In particular, s imple registration was sufficient for any nat ural or 
legal person in Comoros to engage in trade in all products.   
74. In response to a specific question on the registration of  branch es of foreign compan ies, the 
representative of Comoros acknowledged that  according to OHADA's Uniform Act (Article 120) , if 
within two years of its creation the branch of a company registered by a foreign person outside the 
OHADA area had not been attached (" affiliated ") to a company incorporated under the law of an 
OHADA State  Party, the branch could be removed from the RCCM  at the request of the Registry or 
any interested party . In Comoros, rulings in such cases were issued by the presiding judge of the 
court of first instance.  This obligation could be waived for a non -renewable period of two years by 
the minister in charge of trade of the State Party in which the branch was located – in this case, 
Comoros.  
75. A Member requested that paragraph 1 of Article 120 of the OHADA Uniform Act be amended 
prior to Comoros' accession, along with any legal requirements of Comoros that were consistent with 
it, to eliminate the requirement discriminating against non -OHADA member States. In response, the 
representative of Comoros said that the leg al power to amend a part of the OHADA Uniform Act 
belonged to all of its member States.  
76. Asked if importers of record could import without having to establish presence in Comoros, 
and without selling or distributing goods in Comoros, the representative of C omoros said that 
importers needed to be registered and to have a physical presence in the country . He confirmed that 
Comoros did not impose equity limitations or investment requirements on foreign firms wishing to 
be importers of record.  WT/ACC/SPEC/COM/5/Rev.2   
 
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  77. The representative  of Comoros said that every natural or legal person having the status of 
commercial trader  ("commerçant ") and active in a particular island had to hold a professional card 
issued by the Commissariat of Finance of the respective island  (Articles 4, 196, 236 , 241 of Law 
No. 83-004/PR of the Commercial Code of 19  May 1984) . The fee for a professional card varied from 
KMF 5,000 to KMF  20,000 (in increasing increments of KMF 2,500) depending on the professional 
category  and was identical for domestic and foreign  natural or legal persons . Professional cards were 
reserved for commercial traders only. All the conditions for obtaining and paying for a professional 
card were the same for all traders regardless of their sector of activity. In reply to a specific questi on, 
the representative of Comoros said that domestic production also existed in the professional 
categories subject to the highest fees.  
78. In addition, all businesses , irrespective of their legal form  or size , were required to register 
with the Large Enterprise Directorate  of the General Tax and Property Administration (AGID) to obtain 
a tax identification number ( "numéro d'identification fiscal" , NIF). The NIF was used when clearing 
goods through customs and a llowed importers to pay 1% of the c.i.f. value of imported goods under 
the import "trade tax" ("patente d'importation" , PI) instead of 10% , which was applicable to 
businesses without a NIF.  A NIF was issued within 48 hours , against a fee of KMF 25,000, as long as  
all supporting documents were complete. In reply to a specific question, the representative of 
Comoros said that only informal economy businesses operated without a NIF.  
79. He added that with the launch of  the CFAE in 2012, business start -up procedure s had been 
streamlined  within a single window , which had reduced the time required to  set up a business down 
to 72 hours. The CFAE s operated under government supervision and had been set up at the ANPI 
and at the Chambers of Commerce, Industry and Agricult ure. They  provided support with the drawing 
up and registration of property -related instruments, notary authentication , and registration with the 
RCCM.   
80. The representative of Comoros said that t he AGID levied a special activity licence fee on the 
importat ion of alcoholic beverages  pursuant to Order No.  14-069/VP -MFEBCEIP/CAB . In accordance 
with the Tax Code (Article 196) , the licence fee was set at KMF 4,000,000 for importers, KMF 500,000 
for distributors, and KMF 250,000 for sellers. Licences were due on 1  January of each year. 
Importers  could also be distributors/wholesalers, however bar owners could not import alcohol.  
Retail  operators, i.e. , stores that sold alcoholic beverages, were considered to be distributors. 
A licensed importer of alcoholic beverages could make the imports available to downstream 
distributors without paying a distributor's licence. Given that alc oholic beverages were not produced 
locally, in practice the licence fee applied only to imported products.  
81. The representative of Comoros added that a licence for the importation of tobacco had been 
introduced under the Finance Law No.  08-43/AU. To obtain a  licence , the importer had to pay a trade 
tax contribution (see below)  and be in possess ion of  a NIF.  He confirmed that Comoros did not 
currently cultivate tobacco and did not have a cigarette factory.  There was , however, a  small cigarette 
packaging unit for the local brand "COELACANTHE" , which used imported raw materials. Licensing 
requirements are listed in Annex  2. WT/ACC/SPEC/COM/5/Rev.2   
 
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  82. In reply to a specific question, the representative of Comoros said that non -automatic 
licences for alcohol and tobacco were applied for health reasons.  
83. In addition, for certain regulated activities, "operating approvals " were issued by the  
competent authority or  minist ry concerned , e.g., a fisher y enterprise  had to obtain an approval from 
the ministry responsib le for fisheries . These approvals were issued in view of fulfilling the objective 
stipulated in Article 4 of the Investment Code  – namely,  the right to invest was conditional  on 
ensuring the protection of health  and public health, social protection , and public economic order.   
The procedure for the grant of the operating approval was set out in Articles 159 and 160 of the Tax 
Code. Approvals  were issued to commercial businesses and/or other natural or legal persons for the 
purpose of carry ing o ut their business. The operating approval was  not specially required for 
importation.  Entities engaged in activity in a sector that did not require an operating approval could 
engage in importing without such an approval.  
84. The operating approvals  described in the preceding paragraph corresponded to the trade tax 
contribution (" contribution des patentes ") stipulated in the General Tax Code  (Article 159) . All natural 
or legal persons engaged in a business, industry or profession not exempted under Ar ticle 164 of the 
Tax Code w ere subject to the trade tax contribution . The trade tax  contribution  was payable to the 
AGID, for the whole year, by any person engaged in a taxable activity on 1 January of a given year 
and was due before 31 March of the year i n question. This included importers and exporters. 
The trade tax was established by applying to the designated profession the corresponding rate listed 
in a schedule of rates annexed to the Code (Article 1 79). For importers and exporters , the trade tax 
contribution amounted to KMF 250,000  plus a 1/10th proportional duty  (i.e., 250,000 + 
1/10* 250,000 = KMF  275,000). The fixed component of the trade tax contribution was determined 
according to the capacity of the activity and importers and e xporters were engaged in activities of 
significant scale and high turnover.  As soon as the trade tax contribution was paid, the corresponding 
operating approval was issued automatically by the relevant competent authority . Table 2 lists 
selected  trade tax  rates stipulated in Article 179 the Tax Code. Activities exempt under Article 164 
of the Tax Code are listed in Annex  3.  
Table 2: Selected t rade tax rates  (Article 179 of the Tax Code)  
Taxable activity  Fixed duty  Proportional 
duty Comments  
Business agent   20,000  1/10th  NC 
Conglomerates (producer of)  100,000  1/10th   
Medical analysis (laboratory)   30,000  1/10th   
Electronic appliances:  
- seller  
- repairer   
150,000  
 50,000   
1/10th  
1/10th   
 
Importer - Exporter   
250,000   
1/10th  The special importer/exporter trade 
tax cannot be cumulated with the 
trade tax for other activities.  
85. A Member noted that Comoros imposed burdensome restrictions on the right to trade, 
including the requirements for physical presence, securing a professional c ard, securing an "operating 
approval" and requiring a trade tax contribution that appeared to discriminate against exporters and 
importers. This Member stated  that Comoros' physical presence requirement was an onerous WT/ACC/SPEC/COM/5/Rev.2   
 
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  condition for importing that appeared to be beyond what was permitted under Article XI of the GATT 
and requested that Comoros remove this requirement.  Comoros was also asked to eliminate the 
trade tax contribution applicable to importers -exporters prior to the date of accession.  
86. The represent ative of Comoros replied that the physical presence requirement was imposed 
by OHADA.  
 - Trade Facilitation  
87. Members asked Comoros whether it would accept, upon accession, the Protocol Amending 
the Marrakesh Agreement Esta blishing the World Trade Organization done at Geneva on 
27 November 2014 (WT/L/940), to insert the Agreement on Trade Facilitation into Annex 1A of the 
WTO Agreement (the "TFA Protocol").  
88. The representative of Comoros said that Comoros undertook to implement the Trade 
Facilitation Agreement  (TFA) . An evaluation based on the TFA had been carried out under the updated  
Diagnostic Trade Integration Study  (DTIS). Comoros intended to approach the WTO and bilateral 
partners for assistance in  implement ing the Agreement during the accession process and over the 
period defined in the legislative action plan.   
89. Comoros' had already implemented commitments under Section I of the T FA, namely (i) 
establishment of enquiry points to answer reasonable requests and supply forms and required 
documents (Article 1.3.1) ; (ii) e stablish ment and maintenance of  a national committee or similar 
mechanism on trade facilitation (Article 23) ; (iii) adoption or maint enance of  a non -discriminatory 
and non -arbitrary system of risk management for customs control  and focus on c ustoms controls of 
high-risk consignments with rapid release of low-risk consignments (Article 7.4) ; (iv) a doption or 
maint enance of a mechanism to certify the conformity of the consignment after customs clearance 
(Article 7.5) ; (v) u se of international standards, fully or partially, as a basis for national formalities 
and procedures in respect of importation, exportation or transit,  and information/documentation 
requirements ; (vi) e stablishment of cooperation between border agencies (Article 8) ; (vii) release of 
perishable goods within the shortest possible time, even outside working hours if circumstances so 
require (Article 7.9) ; (viii) a ccept ance of  paper or electronic copies of supporting documents required 
(Article 10.2) ; and (ix) a llowing the importer the possibility of returning the goods to the exporter or 
forwarding them if they are rejected on the grounds of failure to compl y with the SPS regulations or 
technical standards (Article 10.8 ). 
90. [The representative of Comoros  took note of the Protocol Amending the Marrakesh 
Agreement Establishing the World Trade Organization done at Geneva on 27 November 2014 
(WT/L/940) (TFA Protoco l), which had entered into force on 22 February 2017 and had inserted the 
Agreement on Trade Facilitation into Annex 1A of the WTO  Agreement. Referring to paragraph 2 of 
the Protocol of Accession, which provided that Comoros  shall accede to the WTO Agreeme nt as 
rectified, amended or otherwise modified by such legal instruments as may have entered into force 
before the date of entry into force of the Protocol of Accession, which included the TFA Protocol, he 
confirmed that Comoros  would accept the TFA Protocol by virtue of accepting the Protocol of WT/ACC/SPEC/COM/5/Rev.2   
 
- 26 - 
 
  Accession. He further confirmed that Comoros  would apply the WTO Agreement on Trade Facilitation  
from the date of accession . The Working Party took note of this commitment .] 
A. IMPORT RE GULATIONS  
- Ordinary customs duties  
91. The representative of Comoros said that  Comoros'  national tariff followed the nomenclature 
of the Harmonized System. While negotiations on the imp lementation of the COMESA customs union 
were ongoing  (see "Trade Agreements") , Comoros had already adopted the COMESA categorization 
of goods, harmonized its Customs Code to that of COMESA, and incorporated  in full  the COMESA 
Common Tariff Nomenclature. As part of the  COMESA FTA framework, Comoros had eliminated 
customs duties on all products originating in COMESA countries.  He added that Comoros had 
implemented the computerised customs management system ASYCUDA++ in 2008 with technical 
and financial su pport from COMESA and UNCTAD.  
92. Comoros applied ad valorem  and specific duties. Ad valorem  duties  - i.e., the single import 
tax (Taxe Unique d'Importation, TUI ) - were currently applied in tariff bands of  0%, 5% and 20%.  
Specific duties applied to rice (four tariff lines), petroleum ( 2 tariff line s), and vehicles (32 tariff 
lines).  
93. Recen t reforms had sought to bring customs duties progressively in line with the COMESA 
common external tariff  (CET) , which Comoros intended to adopt. At present, 2.7% of Com oros' tariffs 
were aligned with the COMESA CET. The COMESA Secretariat had not put forward a specific timetable 
to introduce the CET, and Comoros did not have a specific plan or timetable for its implemen tation . 
As soon as the CET was operation al at the re gional level, Comoros would be required to ensure its 
implementation. The COMESA CET  of the future customs union comprised four bands – 0% (raw 
materials); 0% (capital goods); 10% (intermediate products); and 25% (finished products). 
Tariffs  would thus tend to increase with the adoption of the COMESA CET – e.g., tariffs at 5% would 
increase to 10% and those at 20% would increase to 25%.  
- Other duties and charges  
94. The representative of Comoros said that the Regional C ooperation Tax (Taxe pour la 
coopération régionale, TCR ) was a 1% charge earmarked  for paying contributions to regional and 
international instituti ons (COMESA, IOC and the WTO).  This tax was levied at the customs  border . 
In response to a specific question, he said that the contributions to these organisations  exhausted 
the TCR and that there had never been any residual amount. Specifically, the annual contribution to 
COMESA was estimated at USD 90,000.  
95. In addition, a  tax levied by the Chamber of Commerce, Industry and Agriculture (CCIA tax ) 
was collected at customs at the rate of 1% on all products except ordinary rice and petroleum 
products.  This tax was levied for the maintenance of warehouses/depots for imported product s. WT/ACC/SPEC/COM/5/Rev.2   
 
- 27 - 
 
  The Chamber of Commerce  was independently managed but received  a State subsidy through the 
CCIA tax.  
96. An import "trade tax" ( patente d'importation, PI ) was also collected at the border.  
For importers who had obtained a tax identification number ( NIF), t he PI was levied at the rate of 
1%.  Importers without a NIF paid a PI of 10% . The revenue from this tax wen t to the regular 
government budget  (see also "Trading rights").  
97. The representative of Comoros added that an advance tax payment ( acompte sur l'impôt, 
AI) was levied on imported goods  [at the rate of 1%] . Registered taxpayers could deduct the amount 
of the advance payment from the corporate tax at the end of the fiscal year. The AI was levied in 
order to combat taxpayer tax evasion and fraud.  
98. The representative of Comoros stated that his Government undertook to eliminate existing 
Other Duties and Charges (ODCs) - i.e., the AI, PI, TCR and CCIA tax . A draft joint order b y the 
Ministry of Finance and the Ministry of Economy on the elimination of ODCs was in the process of 
being drafted.  
99. [The representative of Comoros said that his Government was committed to preserve WTO 
accession best  practices. As a result of the review of its applied ODCs, he confirmed that, upon 
accession, all ODCs would be removed and bound at zero. The Working Party took note of this 
commitment. ] 
100.  [The representative of Comoros confirmed that, upon accession, Comoros  would bind all 
Other Duties and Cha rges in its Schedule of Concessions and Commitments for Goods at zero, 
pursuant to Article II:1(b) of the GATT 1994. The Working Party took note of this commitment. ] 
101.  A Member noted that  the imposition of a 0.2% levy on selected imports was foreseen by the 
African Union and enquired whether Comoros intended to impose this levy. In response, the 
representative of Comoros said that the modalities of the 0.2% levy had not yet been agreed by the 
African Union.  Should such a levy be applied by the African Union, Comoros intended to implement 
it through  domestic taxation .  
- Tariff rate quotas, tariff exemptions  
102.  The representative of Comoros said that Comoros did not have tariff rate quotas.  
103.  A Member asked Comoros to list all current tariff exemptions by tariff line and by recipient 
of the benefit, including information on any requir ements to receive these benefits.  
104.  The representative of Comoros replied that all raw materials and capital goods to be used in  
investment projects under the Investment Code, and products imported for the diplomatic and 
consular corps, were exempt from customs duties following a decision to grant approval . 
Certain  exemptions from customs duties could be granted in other cases, suc h as for 
non-governmental organizations and cultural and religious associations. Exemption from customs WT/ACC/SPEC/COM/5/Rev.2   
 
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  duties did not imply exemption from other duties and taxes applicable to imports. Goods eligible for 
exemption are listed in Annex 4. 
- Fees and charges for services rendered  
105.  The representative of Comoros said that a  Single Administrative Charge (Redevance 
Administrative Unique, RAU ) was levied at a n ad valorem  rate of 5%  of the c.i.f value of th e goods . 
The RAU was paid to the Financial Administration Equipment Fund and was calculated on the basis 
of customs receipts. The RAU was used for cover ing inter alia  the cost of  training, the electronic 
processing of clearance documents, the use of operat ing software, the supply of customs forms, the 
purchase and maintenance of equipment , and compensation for the State financial services' staff – 
which were considered to be services rendered in connection with importation (customs clearance) . 
He confirmed that  the RAU was not used for fiscal purposes.  
106.  A Member noted that the RAU was also an ODC and would need to be eliminated and replaced 
by a fee based on the cost of services rendered, not on the value of the imported goods.  
107.  The representative of  Comoros said that the customs authorities intended to introduce  a new 
fee, which would  be based on  the cost of services rendered  and not on the value of the goods . 
A feasibility study, based on a case study of a West African country, would need to be comp leted 
before the new fee was introduced. The new fee would be calculated on the basis of the volume of 
goods.  
108.  In reply to a specific question, the representative of Comoros said that Comoros did not 
publish its fees and charges on the Internet , but intende d to do so prior to  accession . 
- Application of internal taxes to imports  
109.  The representative of Comoros said that the  internal taxes collected at the customs border  
were the  consumption tax (taxe de consommation, TC ) and the excise tax ( droit d'accise, DAC ). 
The TC was levied at a general rate of 10% on the value of goods/services (Article s 140 and 152 of 
the Tax Code) . Exceptions applied to (i) the eight categories of staple goods listed in Table 1 (0%); 
(ii) tuition in private schools (1%); (iii) water and electricity supply and sale of tickets for domestic 
travel (3%); (iv)  telephone services, catering, banking , and the sale of tickets for travel abroad 
(5%); and (v) casino operations (25%). The DAC  applied to (i) ordinary rice (40 KMF/kg ); (ii) luxury 
rice (150 KMF/kg ); (iii) petrol (a standard rate of KMF 230 /l and a reduced rate of KMF 211 /l) and 
diesel (a standard rate of KMF 115 /l and a reduced rate of KMF 95 /l); and (iv) alcohol and tobacco 
(10% of the sale price).  For domestic products, the internal taxes were collected at the point of sale.  
For imports, g iven the informal nature of the Comorian economy, internal taxes were collected at 
the border to secure revenue and prevent tax ev asion. Comoros was , however , considering how to 
collect  these taxes internally by the General Tax and Property Administration ( AGID ).  
110.  The representative of Comoros confirmed that  there was no internal tax applied to any 
imported good in excess of the inte rnal tax applied to the like domestic product. Furthermore, in his WT/ACC/SPEC/COM/5/Rev.2   
 
- 29 - 
 
  opinion, there were currently no like domestic products for the products subject to excise duties. 
Specifically, neither rice nor tobacco were produced domestically . There was , however,  a small 
cigarette packaging unit for the local brand "COELACANTHE" , which used imported raw materials.  
He added  that excise tax would be levied in the same way to future domestic like products .  
111.  He added that the currently applicable internal taxes would b e replaced by a new value added 
tax (VAT). A draft VAT law would be prepared with the support  of the IMF . Adoption and progressive 
implementation were foreseen for 2020-2022.  
- Quantitative import restrictions, including prohibitions, quotas and licensing  
 systems  
112.  The representative of Comoros said that in 2017 Comoros had introduced a ban on the 
production, importation, marketing and distribution of non -biodegradable plastic bags and wrapping 
(Law No. 17 -011/AU).  
113.  The representative of Comoros added that since the 1990s, Comoros had lifted all 
quantitative restrictions under the IMF structural adjustment programme. International trade was  
nevertheless  subject to restrictions relating to the application of security laws and regulations; the 
control of arms, ammunition and other war equipment and military items; the protection of human, 
animal or plant health or life; protection of public morality; the transfer of gold, silver and precious 
and semiprecious stones; the protection of national artistic and cultural property; and the control of 
narcotics, hazardous and toxic waste, nuclear materials, radioactive products or any other materials 
used in the development or exploitation of nuclear energy. These restrictions were applicable in 
accordance with the provisions of the relevant international conventions and organizations, including 
the WTO, WCO, UNESCO, FAO and the Convention on International Trade in Endangered Species of 
Wild Fauna and Flora (CITES).  The primary legal basis for prohibitions or quantit ative restrictions 
was provided by Chapter VII (Articles 44 to 49) of the new Tax Code. The  remaining provisions were 
contained in sectoral laws and regulations concerning areas such as the military, health, culture and 
the environment.  
114.  The representative  of Comoros said that Comoros did not have legislation on import licensing  
within the meaning of the WTO Agreement. Plans existed to institute a WTO -consistent import and 
export licensing regime run by the Foreign Trade Authority. A  draft law on foreign tr ade had been 
drawn up accordingly.  
115.  Pursuant to Article  8 of the draft Law on Foreign Trade, products excluded from the free 
foreign trade regime would be  imported or exported by means of import and export authorizations 
granted by the Minist ry of Trade , following technical approval, if necessary, by the administration 
concerned . The formalities for obtaining an import authorization would be set  by the Ministry of Trade 
in collaboration with the relevant technical department. Conditions and procedures for o btaining 
authorizations would be established in a regulation. The draft L aw was awaiting approval by the 
National Assembly and the implementing regulation w ould be drafted once the law was passed . WT/ACC/SPEC/COM/5/Rev.2   
 
- 30 - 
 
  116.  He further added that, under the structural adjustment programme, import licences had in 
principle been abolished under Order No. 99 -001/MECIA/CAB and replaced with statistical cards  
issued by the Directorate -General of the Economy and Foreign Trade . These statistica l card s were 
required for the  collect ion of statistics on external trade flows  and the data was only used for internal 
purposes by the Ministry of Trade . This system consisted of obtaining an administrative record with 
the following information: (i) name a nd address of the importer; (ii) activity exercised; (iii) weight 
and value of the merchandise; (iv)  origin of the merchandise to be imported; and (v) bank 
identification details of the commercial transaction.  Only information relating to the transaction w as 
necessary but no banking information.  
117.   A Member expressed concerns about the statistical card system  which , in addition to an 
operating a pproval , appeared to place a significant burden on commercial activity . In reply, t he 
representative of Comoros said that the statistical card s were needed only for transactions requiring 
banking domiciliation  and therefore not required for all commercial transactions.  As the data set 
collected through the statistical cards was not compreh ensive, i f used in publications, the statistics 
were supplemented with customs data.  
118.  He added that t he import of certain goods was subject to non -automatic licensing  (non-
automatic authorizations) . Specifically, special authorizations were issued by the re levant 
administrative bodies for the import of (i) live animals and meat; (ii) fish and crustaceans; (iii) live 
trees and plants; (iv)  endangered species; and (v)  arms and explosives. These authorizations were 
renewable upon presentation of supporting docu mentation. The licences for the import of live animals 
and meat, fish and crustaceans, and live trees and plants were applied for sanitary and phytosanitary 
reasons and could not be granted automatically as the requirements had to be met prior to import. 
Licensing requirements are listed in Annex  2.  
119.  Asked to provide information about the import of luxury rice, the representative of Comoros 
said that luxury rice was rice that contained 0% to 5% of broken rice. A licence for the import of 
luxury rice require d prior authorization by the Directorate -General of the Economy and Foreign Trade 
and cost KMF 500,000 (Article 199 of the Tax Code, as amended by Article 20 of the 2019 Finance 
Law). Existing importers had to request licences at the latest by 31  March of any given year. Licences 
were then valid for the entire year. New importers, who registered after 31 March, could begin 
importation at any time. This licence had been applied since 2012 for fiscal rather than restrictive 
purposes and was not required for c ustoms procedures. Therefore, in his view, this measure did not 
affect the import of luxury rice but rather the marketing of this product. He added that, as luxury 
rice was considered a luxury product, an internal tax had been introduced on its consumption . This 
internal tax was  neither a customs duty nor a fee within the meaning of Article VIII of the GATT. 
Given  that luxury rice was not produced locally, in practice the internal tax applied only to imported 
luxury rice (see "Application of Internal Taxes on Imports").  
120.  A Member noted that Comoros prohibited the import of Zea Mays  (corn) seed for planting 
and consumption and asked Comoros to further explain the basis for the prohibition. Contrary to the 
stated basis for prohibition, Peronosclerospora philipp inensis , Sclerospora philippinensis , WT/ACC/SPEC/COM/5/Rev.2   
 
- 31 - 
 
  P. spontanea  and P. sacchari  were not known to occur on the territory of this Member. Furthermore,  
this Member held the view that  Stewart's wilt ( Erwinia stewartii ) had  a negligible risk of becoming 
established in Comoros.  This Member asked Comoros to provide the scientific basis on which the 
restrictions were applied  and enquired about Comoros' plan to eliminate the prohibition , noting that 
the elimination of the prohib ition would need to occur prior to the date of accession . 
121.  The representative of Comoros replied that Comoros  had taken steps to prohibit imports of 
the seed as it currently lacked the requisite tools and expertise for detecting seeds from genetically 
modified organisms which did not exist in Comoros.  Comoros undertook to end this restriction and 
confirmed that any sanitary and phytosanitary (SPS) measure would be based on scientific evidence 
and principles.  He added that the 2018 Food Law h ad taken into account the elimination of this 
prohibition.  He pointed to Comoros'  need for technical  and financial  assistance in strengthening the 
relevant border services in the context of SPS capacity -building in the country .  
- Customs valuation  
122.  A Member expressed deep concerns regarding the use of reference prices by Comoros and 
noted that the use of reference or minimum prices was prohibited by Article 7 of the Agreement on 
Implementation of Article VII of the GATT 1994  (Customs Valuation Agreement). This Member 
enquired when and in which legislation did Comoros intend to eliminate reference or minimum prices. 
Comoros was also requested to provide a list of the imported goods for which Comoros applied a 
reference price a nd a minimum taxable price.  
123.  The representative of Comoros replied that, at present, Comoros used the Brussels Definition 
of Value as a basis for calculating customs duties and other customs charges. Comoros applied a 
reference price and a minimum taxable p rice for certain imported goods as part of efforts to combat 
fraud and guarantee State revenue. Nevertheless, Comoros intended to discontinue the use of these 
practices prior to WTO accession. In this regard, he noted that the use of transaction value had been 
introduced in the 2015 Customs Code (Law No. 15 -016/AU of 28 December 2015) and that Comoros 
was a signatory to the revised Kyoto Convention. A Decree promulgating the Code had been in force 
since 27 October 2016. A Decree on the determination of the customs value as well as other 
implementing texts of the Customs Code had been communicated to the Working Party. The purpose 
of these implementing texts was to improve the understanding of the application of the 2015 Customs 
Code. He added that, with the introduction of the transaction value concept in the new Customs 
Code, the use of the Brussels Definition of Customs Value was being progressively substituted. 
Substitution was being carried out by accepting the values provided by the forwarders , which wer e 
based on the transaction value . He added that Comoros was requesting a transition period for 
switching to the use of the transaction value and would require technical assistance aimed at 
strengthening the capacities of the relevant services and stakehold ers.  
124.  In response to specific questions, the representative of Comoros said that the provisions of 
Articles 1, 2, 3, 4, 5, 6, 7, 8 and 10 of the Customs Valuation Agreement had been reflected in the 
2015 Customs Code and in Order  N°19-049/MFBSB/CAB  on the determination of customs value (see WT/ACC/SPEC/COM/5/Rev.2   
 
- 32 - 
 
  Annex 5 for a correspondence table). The  provisions of Article 9 (conversion of currency) had not 
been reflected in the new Customs Code nor in the Order on the determination of the customs value . 
A law correcting this omission would be adopted at  the December 2021 Session  of the Parliament . 
Concerning the provisions contained in Article  11 of the Customs Valuation Agreement (right of 
appeal), he said that, pursuant to Article  35/3 of the Customs Code, an  importer could file an appeal 
with the Reconciliation and Appraisal Commission ( Commission de conciliation et d'expertise ). 
The importer could further appeal to the commercial court if they were not satisfied with the decision 
of the Reconciliation and Ap praisal Commission . As for the provisions of Article  16 of the Customs 
Valuation Agreement, whereby the importer had the right to an explanation in writing as to how the 
customs value of the importer's goods was determined, he said that this right was not limited to 
related party transactions and was available for all transactions. He added that Decision 4.1 on the 
Valuation of Carrier Media Bearing Software for Data Processing Equipment would be implemented 
through the implementing regulations to the 2015 Customs Code.  
125.  Asked about the implementation of the Interpretative Notes to the Customs Valuation 
Agreement, the representative of Comoros said that Comoros would ensure that its legislation was 
in conformity with the Customs Valuation Agreement, including  its annexes and the Interpretative 
Notes. The Customs Code would be amended accordingly. Comoros intended to seek recourse to 
delayed implementation periods .   
- Rules of origin  
126.  The representative of Comoros said that Comoro s' customs legislation did not provide for 
any non -preferential rules of origin that would apply to countries that did not benefit from preferential 
treatment.  
127.  Importers were required to provide information about the origin of the goods when filling in 
a detailed import declaration. They were not required to submit a certificate of origin unless they 
benefitted from a preferential regime. With respect to preferential trade in the context of the COMESA 
FTA, the rules of origin established by the COMESA Trea ty were applied. With respect to the African 
Continental Free Trade Area (AfCFTA), the African Union's rules of origin were applied. Comoros had 
procedures in place to provide an assessment of the origin of the good if requested by the importer, 
exporter, or producer of the good before trade in the good began – after a verification of the 
production process, which was required for every assessment. Similarly, Comoros had procedures in 
place to provide an assessment for other customs matters, such as the tar iff classification of a good, 
the application of customs valuation criteria, or whether the good met the rules of origin of 
preferential trade agreements. He confirmed that Comoros would provide such assessments upon 
request before trade began. He also con firmed that the assessments were only available for 
preferential trade; that they were available for those who did not reside in Comoros; and that they 
were in conformity with Article 3 of the Trade Facilitation Agreement.  
128.  Concerning the rules of origin in  the context of the COMESA FTA, goods were deemed to be 
of COMESA origin if they met one of the four criteria established in Article 2 of the COMESA Protocol WT/ACC/SPEC/COM/5/Rev.2   
 
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  on rules of origin. The goods had to be (i) wholly produced in a member State; (ii) produced in 
member States and their value added had to account for at least 35% of the ex -factory cost of the 
goods; (iii)  produced in member States and classified, after the production process, under a tariff 
heading other than the tariff heading for the foreign materi als used in their production; or (iv) 
produced in member States, designated by the COMESA Council of Ministers as "goods of particular 
importance to the economic development of the member States", and contained not less than 25% 
of value added.  
129.  [The repre sentative of Comoros stated that from the date of accession, Comoros' preferential 
and non -preferential rules of origin would comply fully with the WTO  Agreement on Rules of Origin. 
He further confirmed that Comoros' rules of origin would be notified to th e WTO Committee on Rules 
of Origin by that time. The requirements of Article  2(h) and Annex  II, paragraph  3(d) of the 
Agreement which require provision upon request of an assessment of the origin of the import and 
outline the terms under which it will be p rovided, would fully be implemented from the date of 
accession. Any request for such an assessment would be accepted even before trade in the goods 
concerned began. The Working Party took note of these commitments.]   
- Other customs formalities  
130.  The representative of Comoros said that the customs bonded warehouses regime allowed for 
the storage of goods in a specific location under customs control until payment of customs duties 
and taxes, and the storage of goods imp orted under special economic policy measures. The  Customs 
Code foresaw several categories of warehousing: (i) government warehousing; (ii) private 
warehousing; (iii) special commodity warehousing; and (iv) industrial warehousing where enterprises 
active in  exports - or in both exports and the domestic market - could receive authorisation to release 
goods conditionally relieved from the payment of import duties and taxes. He noted that industrial 
warehouses were not yet in place. He clarified that all import ed goods were not transferred to a 
warehouse before being cleared for circulation. He confirmed that perishable goods could be released 
pending the payment of duties and taxes under a bond or guarantee.  
131.  The representative of Comoros confirmed that Comoros  did not maintain and did not plan to 
impose any requirements for notarization, authentication, or consularization of trade documents . 
- Preshipment inspection  
132.  The representative of Comoros said that Comoros did not conduct preshipment inspection  
and did not have any intention of implementing a preshipment inspection programme for as long as 
one was not justified by needs.   
- Anti-dumping, countervailing duties, safeguard regimes  
133.  The representative of Comoros said that Comoros did not have any national regulations on 
anti-dumping, countervailing and safeguard measures.  He noted, however, that Article 10 of the 
COMESA Treaty and the  COMESA Regulation on Trade Remedy Measures bound COMESA members WT/ACC/SPEC/COM/5/Rev.2   
 
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  in the conduct of their trade remedy investigations. The COMESA Regulation established rules for the 
conduct of trade remedy investigations and for the application of trade remedies.  
134.  Having reviewed Comoros' draft law on trade defence measures, a Member noted that there 
were several areas from the applicable WTO Agreements that were either only covered in a cursory 
fashion or not at all and encouraged Comoros to make revisions to the draft la w.  
135.  The representative of Comoros replied that trade defence measures had been taken into 
account in the draft Law on Foreign Trade. This draft Law would be submitted to the April 2021 
session of the National Assembly for adoption . 
B. EXPORT REGULATIONS  
- Customs tariffs, fees and charges for services rendered, application of internal 
 taxes to exports  
136.  The repr esentative of Comoros said that exports were not subject to export customs tariffs .  
137.  Pursuant to Article 19 of Decree No. 16 -003/AU of 29 December 2016, containing the Finance 
Law of 2017, an excise tax was imposed on the production of vanilla, cloves and ylang -ylang oil, 
which was levied by the customs. The tax was set at KMF 300/kg (dry vanilla); KMF 200/kg (dry 
cloves); and KMF 500/l (ylang -ylang oil).  All cash crops were exported.  
- Export restrictions  
138.  The representati ve of Comoros said that, with the introduction of trade liberalization 
measures in the 1990s, Comoros no longer applied quantitative export restrictions. Specifically, 
export transactions were not subject to any licen sing or prior authorization requirement s.  
139.  He added that, as a signatory to the Convention on International Trade in Endangered 
Species of Wild Fauna and Flora (CITES), Comoros prohibited the export of endangered species of 
flora and fauna.   
140.  He confirmed that export restrictions were not subje ct to any bans or quotas, with the 
exception of the prohibition on the export of endangered species of flora and fauna.  
- Export subsidies  
141.  The representative of Comoros said that , at present,  Comoros did not have a law on ex port 
incentive measures.  
142.  A Member  enquired  how Comoros' duty drawback system was consistent with Annex I (i) and 
Annex III of the Agreement on Subsidies and Countervailing Measures and aske d how Comoros 
ensured that the drawback refunded did not exceed the original amount of tax/tariff . WT/ACC/SPEC/COM/5/Rev.2   
 
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  143.  The representative of Comoros replied that the concept of duty drawback had been referred 
to in Article 151 of the 1992 version of the Customs Code. The 2015 Customs Code did not contain 
provisions on duty drawback, but retained the concepts of repayment and remission (Article 314 to 
321).  Asked to explain the difference between "duty drawback" and "repayment and remission", the 
representative of Comoros said that these concept s were defined in Article 314 of the 2015 Cus toms 
Code. "Repayment " meant  the total o r partial refund of import duties  or export duties that had been 
paid. "Remission" meant either a decision to waive all or part of the amount of a cu stoms debt , or a 
decision to render void an entry in the accounts o f all or part of an amount of import or export duty 
that ha d not been paid . The rules governing repayment and remission were stipulated in Article 315 
of the Customs Code . Specifically, import duties or export duties would be repaid or remitted if the 
amou nts paid or entered in the accounts were not legally owed or had been entered in the accounts 
contrary to Article 307, paragraph 2 of the Code. Interested parties had three years to s ubmit an 
application to the customs office (with a possibility of extensi on). The customs authorities could repay 
or remit at their own initiative on the same grounds. Article 316 of the Customs Code  dealt with 
situations where a customs declaration was invalidated. Repayment was made upon the request of 
the interested party and was not initiated by the customs authorities.  Article 316 also dealt with 
goods rejected by the importer on grounds of being defective or non -compliant and repayment and 
remission due to equity considerations. Import duties or export d uties could be repaid or remitted in 
situations other than those referred to in Articles 315, 316 and 317. These situations would be defined 
in an order issued by the Minister of Finance and the Budget. This order was being finalized. In the 
absence of suc h an order, repayment occurred through the granting of a credit note of which the 
amount would be deducted at the time of a subsequent importation.  
C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS  
- Industrial policy, including subsidies  
144.  Asked ab out the means by which Comoros  was promoting exports, the representative of 
Comoros said that the Government's export promotion strategy consisted of (i) setting up  a National 
Investment Promotion Agency  (Agence Nationale pour la Promotion des Investissements, ANPI ); (ii) 
improving the  competitiveness of vanilla, clove and ylang -ylang exports by strengthening the 
institutional and technical capacity of producers, traders and exporters to allow them to  market 
products  more effectively ; (iii) setting up a privately -owned  national fishing company for exporting 
fisheries products  (which was not intended to be a State monopoly) ; (iv) establishing  a Fisheries 
Products  Certification Office; ( v) establishing  a customs origin bureau to authenticate and issue  
certificates of origin; and (v i) estab lishing a national SPS system aimed at supporting the country's 
agricultural export development strategies . He added that the national export promotion strategy 
did not include subsidies.  
145.  Some M ember s noted that Comoros' national trade policy, adopted in February 2013 , 
encouraged import substitution measures and asked Comoros to provide  more specific information 
on these measures, and a  timetable for their removal. Noting Comoros' intentions to introduce tariffs WT/ACC/SPEC/COM/5/Rev.2   
 
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  and quotas , a Member asked Comoros to explain how this would be consistent with Comoros' WTO 
commitments, in particular the bound rates in Comoros' WTO Goods Schedule.  
146.  The representative of Comoros replied that  the development of the agri -food sector 
responded to the ne ed to ensure food self -sufficiency and poverty reduction. Large amounts of food 
crops and garden produce were being imported at present, as local production was insufficient to 
meet the needs of the population. In particular, there was a severe supply shortage in certain 
agricultural product s, which were key components of the national diet – notably products falling 
under SITC groups 012, 016 and  017 (meat) , 025  (eggs) , 034  (fish) , 041  (wheat) , 042  (rice) , 045  
and 048 (cereals and cereal preparation) , 054  (vegetables) , 057, 058 , 059 (fruit and fruit juices), 
075 (spices), 098 (edible products and preparations), 222 and 223 (oil -seeds) , and 422 (vegetable 
fats and oils) . As possible future public policy, Comoros considered the possibility t o provide 
incentive s to local production in view of  ensur ing self -sufficiency . In such a scenario,  infant agrifood 
industries would  be protected for an initial period of five years. This would be done in accordance 
with the provisions of the 1991  Abuja Treaty (Article 35) an d in accordance with WTO  rules. 
Tariffs  and quotas could be introduced for several agrifood products so as to reduce imports while 
promoting domestic production. In particular, if the supply capacity of domestic production were 
insufficient, partial import s would be used to meet the shortfall in local supply on the basis of WTO -
consistent quotas. After a period of five years, the country was expected to have the capability to  
produc e these products in sufficient quantity and quality to supply the domestic m arket. He added 
that, if such a policy would be approved and implemented, the WTO would be informed in accordance 
with WTO rules and procedures.  
147.  The representative of Comoros confirmed that government incentives were not contingent 
upon export  and that, at  present, Comoros did not have a law on export incentive measures .  
- Technical barriers to trade, standards and certification  
148.  The representative of Comoros said that the relevant national legislation relating to the 
implementation and administration of technical barriers to trade (TBT) consisted of 
Law No. 12016/AU on Legal Metrology of 20  December  2012; Law No.  95009 of 20  June 1995 on the 
Creation, Organization and Opera tion of the National Institute for Research in Agriculture, Fisheries 
and the Environment ( Institut National de Recherche pour l'Agriculture, la Pêche et l'Environnement, 
INRAPE ); Law No.  94018 of 22  June 1994 establishing the Framework Law on the Environm ent, as 
amended by Law No.  95007 of 19  June 1995; Decree No.  1505/PR establishing the National Fishery 
Product Quality Control and Certification Office ( Office National de Contrôle Qualité et de Certification 
des Produits Halieutiques  , ONCQCPH ); Decree No . 99087/CE; Order  Nos. 14/086/MPEEIA and 
12/089/MFEBICEP on the adoption and application of the Codex Alimentarius sanitary and 
phytosanitary standards; Order No.  011/004  of 7 April 2011 designating the focal points for non -
tariff barriers in the COMESAEAC SADC Tripartite Free Trade Area; Order  No. 11/02/MRPECE of 
3 April 2011 establishing the National Follow -Up Committee on the non -tariff barrier removal 
process; Order No.  09013bis of 23  November  2009 establishing the National Codex Alimentarius 
Committee ( CNCA); and Order No.  09010 of 2  November  2009 designating a national Codex focal WT/ACC/SPEC/COM/5/Rev.2   
 
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  point.  In reply to a specific question, the representative of Comoros said that the Law on Foreign 
Trade did not contain any TBT -specific elements.  
149.  The representative of Comor os added that Comoros' National Quality Policy ( Politique 
Nationale de la Qualité, PNQ ), approved in 2021, had become the country's core quality document, 
which envisaged the development of all components of the country's quality infrastructure. An action 
plan for the implementation of the PNQ had been prepared. The PNQ called for the review and 
updating of legislation (e.g., Decree No. 99087/CE).  
150.  The representative of Comoros said that a  Quality Directorate had been set up within the 
Directorate -General of  Industry. The National Metrology Office (ONM) and the National Quality 
Service (SNQ) were departments within the Quality Directorate. The SNQ would be the national 
standardization body.  In addition, the PNQ envisaged the establishment of a national qualit y 
committee with the following functions: (i) coordination and guidance; (ii) monitoring and evaluation 
of the PNQ; (iii) supporting efforts to promote quality; (iv) providing advice to the Government on 
all matters relevant to all aspects of quality (stan dardization); (v) technical regulations; (vi) 
metrology, conformity assessment and quality promotion; and (vii) proposing measures to promote 
the development of the sector. Asked about the National Follow -Up Committee on the non -tariff 
barrier (NTB) remova l process, he said that the functions of this Committee were (i) coordination 
and steering of measures related to NTBs; (ii) defining priorities and a strategic roadmap; (iii) 
proposing a clear timetable for reducing and eliminating NTBs; (iv) identifying capacity -building 
needs; and (v) raising public awareness and providing training courses.    
151.  The representative of Comoros noted that Comoros was a Member of the International 
Organization for Standardization (ISO), the International Organization of Legal M etrology (OIML), 
the Standards and Metrology Institute for the Islamic Countries (SMIIC) and the African Organization 
for Standardization (ARSO). Through its membership in  SADC, Comoros would be serviced by the 
SADC Accreditation Services (SADCAS), which w as a full member of IAF and ILAC. There were also 
plans to join the African Accreditation Cooperation (AFRAC).  
152.  The representative of Comoros said that the development of standards and technical 
regulations was open to all stakeholders. National standards h ad to be developed in accordance with 
the WTO Agreements. Foreign stakeholders could participate at any stage of the standard 
development process, in accordance with national needs for expertise. There were no restrictions 
regarding the involvement of fore ign stakeholders with proven expertise.  The standards adopted in 
Comoros were all COMESA harmonized standards, which were based on international standards, 
namely Codex Alimentarius.  
153.  A Member asked how Comoros would ensure compliance with TBT Agreement obl igations, 
including those under Articles 2, 3 and 4 on the preparation, adoption and application of technical 
regulations and standards. Specifically, this Member enquired how Comoros would ensure that an 
"early information" approach was implemented by nat ional and sub -national authorities for all new WT/ACC/SPEC/COM/5/Rev.2   
 
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  technical regulations, substantial amendments to existing technical regulations, or draft technical 
regulations.  
154.  The representative of Comoros replied that , to comply with  the WTO Agreements, in 
particular Article 2 and 3 of the WTO TBT Agreement, Comoros had set up a  TBT enquiry point at the 
Foreign Trade Directorate , which was located in the Standardization and Quality Service in the 
Industry Directorate of the Ministry of the Econ omy. The designated focal point at the TBT enquiry 
point was Mr. Boinali Mohamed , who had been appointed by the Directorate by means of an Order. 
A new Order would be required if there was a personnel change.  A national TBT Committee had also 
been establis hed. The representative of Comoros added that the Foreign Trade Directorate followed 
up on questions relating to TBT  and was the authority responsible for notification . The TBT enquiry 
point was responsible for determining whether a  measure should be notif ied and for transmitting it 
to the Foreign Trade Directorate for notification to the WTO.  The focal point worked with the members 
of the national TBT committee to compile technical regulations or those being drafted.  
155.  In response to a specific question, th e representative of Comoros said that there was no 
government entity responsible for collecting and updating technical regulations. All official acts were 
published in the Official Journal and on its website.  The Secretariat -General of the Government was 
responsible for the publication of technical regulations in the Official Journal. When preparing and 
adopting technical regulations, the department concerned had to forward them to the Secretariat -
General  for publication . All information related to technica l regulations could be found on the 
Secretariat's website, [www.jocomores.km].  
- Sanitary and phytosanitary measures  
156.  The representative of Comoros said that the country's sanitary and phytosanitary (SPS) 
regulatory framework would need to be revised to bring it into conformity with universally accepted 
standards and procedures.  To this end, Comoros had adopted Law No.  17-005/AU on Food Legislation 
in the Union of the Comoros ("Food Law" ) and Law No.  17-004/AU on Plant Protection in Comoros 
("Plant Protection Law"). These new laws repealed Law No.  12-018/AU of 25  December  2012 and 
Law No.  06-010/AU of 2  December  2006 and the Animal Health Law of 1987. In his view, these two 
new laws were fully consistent with universally accepted standards and procedures based on CODEX, 
FAO and IPPC rules. A third law , concerning animal -related sanitary standards , was being envisaged 
within the framework of the WTO STDF technical assistance programme. A dr aft phytosanitary law 
had been prepared but had become obsolete with the adoption of the Plant Protection Law.  
157.  The representative of Comoros added that several other legislative texts were also relevant, 
namely  Law No.  95009 of 20  June 1995 on the creation , organization and operation of the National 
Institute for Research in Agriculture, Fisheries and the Environment; Decree No.  7019/PR 
establishing regulations on the production, marketing, and safety inspection of food products; Decree 
No. 5050/PR implemen ting Law No.  07011/AU of 29  August  2007 on the Fisheries and Aquaculture 
Code; Decree No.  15051/PR establishing the National Fishery Product Quality Control and 
Certification Office ( Office National de Contrôle Qualité et de Certification des Produits Hali eutiques, WT/ACC/SPEC/COM/5/Rev.2   
 
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  ONCQCPH ); Decree No.  5052/PR on ascertaining violations of the sanitary regulations and 
administrative measures taken in respect of the sale and safety of fishery products; Decree 
No. 4/081/PR enacting Law No.  14010/AU of 21  April 2014 on the Cod e regulating the marketing 
and distribution of breastmilk substitutes ; Decree No.  87018/PR of 9  July 1987 on health protection 
regulations in the Re public of the Comoros; Decree No.  8709/PR of 9  July 1987 regulating the 
production, storage, marketing and s afety inspection of food products; Order No.  3042/ of 
18 November  2013 on the establishment, functions and organization of the national stockbreeding 
policy platform committee; and Order No.  09/13/VPMAPEEIA/CAB creating the National Codex 
Alimentarius Comm ittee. In addition, the Public Health Code contained provisions relating to 
phytosanitary products and food hygiene.  
158.  The representative of Comoros noted that the national SPS system comprised several 
structures principally under the supervision of the Min istry responsible for agriculture, fisheries, the 
environment, energy, industry and crafts, in particular, the Directorate -General of Fisheries 
Resources, the Directorate -General of Agriculture and Livestock, and the National Directorate of 
Veterinary Publ ic Health. These  directorates contained departments and services involved in dealing 
with SPS matters, namely, the Agri -food Department ( Département Agro -alimentaire, DAA ), the 
Hygiene and Sanitation Service, and the Plant Protection Service. The Agri -food department was 
responsible for food supervision and was the contact point for the National Codex Alimentarius 
Committee ( Comité National du Codex Alimentarius des  Comores, CNCA ). The Hygiene and 
Sanitation Service provided secretariat services to the CNCA . The Plant Protection Service served as 
the contact point for the International Plant Protection Convention (IPPC). It was also responsible for 
the National Institute for Research in Agriculture, Fisheries and the Environment ( Institut National 
de Recherc he pour l'Agriculture, la Pêche et l'Environnement, INRAPE ). INRAPE's main objective was 
to design and facilitate agricultural, fisheries -related and environmental programmes, research and 
studies. INRAPE centralized the quality analysis laboratories. It a lso performed functions relating to 
the control of imports of animals and products of animal origin, as well as veterinary services.   
159.  The representative of Comoros said that Comoros reserved the right to take certain measures 
in respect of imported products that could harm human and plant health. Specifically, under 
Article  13 of the Food Law, Comoros could adopt any measure justified by sanitary conditions 
provided that  it did not constitute arbitrary or unjustifiable discrimination or a di sguised restriction 
on international trade. Quality control was performed on domestic production and on imports 
(Article  6(a) and (d) of the Food Law). Pursuant to Articles 139 and 140 of the Food Law, the Ministry 
responsible for production undertook comp liance monitoring and unscheduled and/or mandatory 
inspections on food products to ensure consumer safety. The monitoring and checks were carried 
out on a case -by-case basis, depending on the situation.  
160.  Animals and food products identified in Articles 57, 59, and 61 to 67 of the Food Law required 
certificates issued by the recognized relevant services of the exporting government (Article  71 of the 
Food Law) . These certificate s had to contain information guaranteeing the hygiene, sanitary safety 
and quality of foodstuffs. In particular, the y had to confirm  that the goods originated from a disease -
free country and met certain labelling requirements outlined in Article 44 of the Food Law. According WT/ACC/SPEC/COM/5/Rev.2   
 
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  to this Article, products had to display (i) correct and access ible indications so as to allow operators 
to handle, present, store and prepare the product safely and correctly throughout; (ii) details 
identifying the batch; (iii) sufficient information on food hygiene for consumers to enable them to 
understand the imp ortance of the indications displayed on the product; (iv) information needed to 
guarantee responsible choices adapted to the individual situation; and (v) reliable information 
intended for professionals or traders, to be easily distinguished from informati on intended for 
consumers, and the absence of contamination, proliferation or survival of bacteria of food origin by 
ensuring prop er conditions of storage, preparation and use.  INRAPE was responsible for evaluating 
the certificates.  
161.  Samples could be taken  if there was any doubt about the conformity of a product. 
The sanitary/phytosanitary checks took place only at the authorized entry points, which were the 
ports and the airports.  Samples could only be collected by t he health inspector s. If necessary,  they 
could also quarantine a product. If an inadequate sanitary status was confirmed, the product could 
be subject to decontamination or disinfection, or returned to the country of origin.  The laboratories 
used for analysing the samples were not  internationally accredited. No process was in place to appeal 
a sample test result. According to Article 140 (iii) of the Food Law, the inspection procedures were 
governed by regulatory texts.  The import of plants and plant products such as seeds, fruits,  plants, 
flowers w as also subject to controls to inspect for the presence of plant or animal organisms or 
pathogenic agents that were harmful to plants and/or plant products in the national territory.  
162.  Asked to clarify whether Comoros would recognize the st atus of low risk food products and 
whether these products would be subject to sanitary and phytosanitary certification, the 
representative of Comoros, said that , according to Article 3 of the Food Law, risk management had 
to be (i) undertaken in an indepen dent, objective, and transparent manner, based on available 
scientific evidence; and (ii) adapted to the results of risk assessment and coordinated between the 
Comorian authorities and food sector professionals.  
163.  A Member asked whether any import permits or  certificates issued by the government of 
Comoros were required prior to importation of agricultural products.  
164.  The representative of Comoros confirmed that Comoros did not envisage the introduction of 
an approved list of products for import. He also confi rmed that there were no halal restrictions in 
Comoros' trade regime.  
165.  In response to a question by a Member regarding the recognition of compliance with pertinent 
international standards, the representative of Comoros said that Comoros recognized the perti nent 
international standards consistent with the SPS Agreement and the recommendations of the World 
Organisation for Animal Health (OIE), the IPPC, and the Codex Alimentarius Commission. As Comoros 
had not adopted all the international standards adopted by  the OIE, IPPC and Codex Alimentarius, 
in the absence of domestic legislation, the international standards were applied. All consumer food 
products were subject to Codex Alimentarius standards. The maximum residue level (MRL) regime 
used in Comoros was tha t of Codex Alimentarius and Comoros accepted Codex MRLs for imported WT/ACC/SPEC/COM/5/Rev.2   
 
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  products. If a Codex MRL did not exist , Comoros provided for  a process for request ing import 
tolerances . In adopting the principles of the OI E, Comoros was undertaking to apply the OIE's PVS 
tool. Relevant draft texts had been submitted to the Council of Ministers.   
166.  The representative of Comoros said that, to comply with international standards in 
establishing SPS measures, a project entitled "Strengthening the sanitary and phytosanitary s ystem 
in Comoros" had been launched in 2013 with financing provided by the Standards and Trade 
Development Facility (STDF). The overall aim of this project was to effectively enhance the safety 
and phytosanitary system covering food, livestock and plants i n Comoros, and to improve access to 
foreign markets in order to benefit from international trade and environmental protection. To  achieve 
this aim, the STDF project had adopted operational action plans based on the outcomes of sub -
sectoral diagnostic studi es. The project also provided favourable conditions for the development, 
adoption and implementation of national SPS strategies and related plans. The  national SPS strategy  
had been adopted and an action plan for its implementation had been finalized . A Codex project on 
food hygiene had also been set up. While the STDF project had ended in December 2017, the 
representative of Comoros said that financing for a laboratory for the certification of fisheries 
products could be available through COMESA.  
167.  An SPS enquiry point had been designated with the responsibility for answering all questions 
and providing relevant documents concerning (i) sanitary or phytosanitary regulations adopted or 
proposed within the country; and (ii) control and inspection procedur es, production and quarantine 
treatment, pesticide tolerance and food additive approval procedures (Note No. 024 of 6  February 
2014). The designated focal point  was Mr Hassani Assoumani, a senior official at the Ministry of 
Trade, who could be reached at:  
Tel.: (+269)334 60 65  
Email: assoumani_hassani@yahoo.fr  
168.  An SPS National Notification Authority was not yet in place and a notification procedure had 
not yet been defined.  
169.  All new legislation, including laws, regulations, decrees, judicial decisions and am endments 
to existing legislation, were published in the Official Journal. While the Official Journal was available 
for sale to the public, it could also be viewed, free of charge, at [www.jocomores.km ] or at the Official 
Journal Service of the Secretariat -General of the Government, and at the National Documentation 
and Scientific Research Centre, which administered the national archives. Trade -related 
administrative rulings of general application could be viewed online at [http://www.comores -
commerce.org ]. Prior publication of draft SPS measures was not presently provided for in any official 
journal.  
170.  The representative of Comoros requested technical assistance and a 5 -year period to 
implement SPS measures aimed  at regulating and implementing relevant SPS provisions, in 
particular the requirements governing the marketing of imported and exported plant and animal 
products.  The requested implementation period took into account the need for capacity -building to: WT/ACC/SPEC/COM/5/Rev.2   
 
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  (i) finalize the SPS  regulatory framework; (ii) set up an analytical and quality control laboratory; 
and (iii) upgrade technical personnel.   
- Trade -related investment measures  
171.  A Member asked Comoros to identif y any trade -related investment measures in force in 
Comoros that included (i) foreign exchange balancing requirements; (ii) trade balancing 
requirements; or (iii) local content or sourcing requirements. If such measures did not exist, this 
Member asked Com oros to indicate whether Comoros had any plans or intentions to introduce such 
measures.  
172.  The representative of Comoros replied that no such measures were in force and that Comoros 
had no intention of introducing them.   
173.  [The representative of Comoros confir med that from the date of accession, Comoros would 
apply its investment regime in compliance with the WTO Agreement, including the WTO Agreement 
on Trade -Related Investment Measures (TRIMs Agreement), and would apply the TRIMs Agreement 
from the date of ac cession without recourse to any transition period in a non -discriminatory manner 
- to imports from all WTO Members and to domestically -produced goods. The Working Party took 
note of this commitment. ] 
- State -trading entities  
174.  The representative of Comoros said that two State -trading enterprises were in operation in 
Comoros – the National Office for the Importation and Marketing of Ordinary Rice (ONICOR) and the 
National Hydrocarbon Corporation (S CH). In his view, there were no other State enterprises subject 
to notification according to the provisions of Article XVII of the GATT 1994.  
175.  ONICOR had a monopoly on the import of ordinary rice , i.e., rice consisting of more than 5% 
broken rice  (Law No.  8217/AF of 13  August  1982). The purpose of this monopoly was to keep price s 
affordable  as this type of rice was a staple food for the population . Imported rice was sold to 
wholesale traders and  marketing was entirely in the hands of the private sector.  Supply operations 
were c arried out  through an international call for bids. Tendering procedure s were conducted within 
the framework of the [WTO Government Procurement Agreement] and were monitored by the 
government procurement regulation authority.  He added t hat in special cases, such as a shortage 
of rice on the market, the government could issue import authorizations for ordinary rice to private 
operators. In his view, the monopoly was justified by the need to secure regular access to this 
product, at afford able prices, to the greatest number of people. In response to a specific question , 
he said that there were no quotas allocated among approved beneficiaries.  
176.  Pursuant to the provision of Law No.  8027/AF of 30  December  1980, SCH held a State 
monopoly on the  import and distributi on/marketing of petroleum products  falling under HS codes 
2710 12 20, 2710  19 20 and 2710  19 10. Its main objective was to ensure a supply of petroleum 
products on the domestic market at an affordable price.  WT/ACC/SPEC/COM/5/Rev.2   
 
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  177.  He added that, previously , the Autonomous National Pharmacy of the Comoros ( Pharmacie 
Nationale Autonome des Comores, PNAC ) had also been a State -trading enterprise within the 
meaning of Article XVII of the GATT 1994. This enterprise had been replaced by the Central 
Purchasing Office for Generic Medicines ( Centrale d'Achat des Médicaments Génériques de l'Union 
des Comores, CAMUC ), which had been a purchasing office and therefore an entity of a different 
nature . The CAMUC had subsequently been dissolved  and replaced, s ince 2017, by the National 
Agency for Medicines and Sanitary Evacuations  (Agence Nationale des Médicaments et des 
Evacuations Sanitaire s, ANAMEV ). The latter had been established by Decree No. 17 -011-PR as a 
public administrative establishment.    
- Free zo nes, special economic areas  
178.  The representative of Comoros said that the 2015 Customs Code provided for the 
establishment of free zones (Articles  268 to 273), but that no such zone had been established. 
Studies concerning  the possible establishment of a special economic zone , as part of a comprehensive 
strategy to attract investment , were currently ongoing but had not yet resulted in any regulatory 
framework or draft law . The representative of Comoros said th at goods manufactured in a free zone 
and subsequently sold within the ordinary customs area would be subject to the duties and taxes 
normally levied on imported products.  
- Government procurement  
179.  A Member enquired if Comoros had any plans to seek to join the WTO Government 
Procurement Agreement.  
180.  The representative of Comoros said that a  new Government Procurement Code had come 
into force since  2012 (Law No. 11 -027/AU of 29 December 2011) . The main pillars of this Code were 
transparency, economic  efficiency, accountability, equal treatment for all bidders (domestic and 
foreign ), the prevention of fraud and corruption, and the promotion o f local capac ity. The Code had  
been supplemented with manuals containing regulations on implementation and procedures. It  also 
provide d for the establishment of a Regulatory Authority for Government Procurement (PPRA/ARMP) 
attached to the Office of the President . This Authority was  already operational.  In his view, the Code 
adhered  to international good practice s, for example  (i) ad vertising and large -scale sales; (ii) public 
opening of bids;  (iii) prior distribution of all relevant information, with clear and transpare nt 
evaluation of the  bids and awarding of contracts;  (iv) clearly defined responsibilities where decision -
making was concerned ; and (v) the right of bidders to make complaints. The representative of 
Comoros added that Comoros was yet to consider the possib ility of  joining the WTO Government 
Procurement Agreement.  
- Transit   
181.  The representative of Comoros said that transit involving more than one customs territory,  
with goods coming and going by sea or air , was insignificant  and limited to goods transit ing between 
Moroni and Mutsamudu . Transit was defined as the customs procedure that allowed for transport of WT/ACC/SPEC/COM/5/Rev.2   
 
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  goods under customs control from one point in the customs territory to another, under the terms  
stipulated  in Articles  194 to 203 of the 2015 Customs Code  and in Order No. 19-035/MFBSB/CAB of 
8 October  2019. In his view, t he 2015 Customs Code  included the basic WTO rules concerning the 
regulation of trade in transit , notably the provisions  of Article V of the GATT .  
- Agricultural policies  
(a) Imports  
182.  The representative of Comoros said that Comoros would not manage the importation of 
products on the basis of domestic production .  
183.  A Member asked if Comoros would attempt to prohibit importation of agricultural products if 
importation would  affect domestic production, and to provide examples of prohibitive actions 
Comoros had taken in the past in such cases.  
184.  The representative of Comoros replied  that n o decision ha d been taken in the past to prohibit 
imports of any agricultural product, unless that product  had posed public health problems or affected 
animal or plant health . Comoros reserved the right , however,  to take certain measures with respect 
to impo rted products that could harm human and plant health.  
(b) Exports  
185.  The representative of Comoros said that the Comorian authorities planned to support 
agricultural exports through tools such as export credits, export credit guarante es or insurance 
programmes. Such tool s, however, were not currently utilized. The government's focus was currently 
on production -based strategies, namely (i) promoting collaborative production systems; (ii) 
promoting the use of improved seeds; (iii) promot ing agri -pastoral irrigation; (iv) promoting agri -
food value chains; (v) reinforcing the quality management system; and (vi) developing and 
establishing durable and accessible mechanisms for funding the sector.  
186.  A Member asked Comoros to confirm whether it intended to retain the right to provide export 
subsidies under Article 9.4 of the Agreement on Agriculture. This Member requested Comoros to 
undertake a commitment to eliminate any export subsidies prior to the date of accession consistent 
with paragraphs 6-11 of the Ministerial Decision on Export Competition of 19 December 2015.  
187.  The representative of Comoros replied that Comoros did not grant export subsidies  and 
undertook to not apply any subsidy in accordance with paragraphs 6 -11 of the Ministerial Decis ion 
on Export Competition of 19 December 2015 . 
188.  [The representative of Comoros  agreed that, upon Comoros'  accession, his country would 
bind its agricultural export subsidies at zero in its Schedule of Concessions and Commitments on 
Goods, and not maintain o r apply any export subsidies for agricultural products. The Working Party 
took note of these commitments. ] WT/ACC/SPEC/COM/5/Rev.2   
 
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  (c) Internal policies  
189.  The representative of Comoros provided information on domestic support and export 
subsidies in agriculture during 2012 -2014 in document WT/ACC/SPEC/COM/3 . While there had not 
been significant changes in the sector since 2014, plans and strategies had been put in place. 
One example was the agricultural strategy for 2015 -2020, which aimed at developing 
environmentally intensive agriculture in order to achieve a sustainable increase in agricultural 
production, thereby contributing to food security and nutritio nal safety, creating jobs, distributing 
revenue to farmers, and creating export earnings for the State.  
190.  The representative of Comoros said that, given that most of the Comorian population was 
rural (70%) and lived from agriculture , the development of the a gri-food sector responded to the 
need to ensure food self -sufficiency and poverty reduction.  Agriculture accounted for approximately 
49% of GDP and 80% of employment. Three unprocessed and semi -processed agricultural products 
– vanilla, cloves and ylang -ylang oil – generated over 90% of export earnings. While Comoros had 
intended to establish a national agri -food company , this project had been abandoned .  
191.  In 2012 -2014,  Comoros had provided "green box" support in the form of decoupled income 
support for indebted farmers and support for sanitary and phytosanitary capacity building.  
192.  Pursuant to Order No.  012-004/VP -MPEEIA/CAB , [and in accordance with the Investment 
Code,] exemptions from the payment of taxes and customs duties applied on the import of 
agricultural and fishing inputs . These benefits were granted by virtue of a n Order of the Ministry of 
Production and Fisheries . These  measures were meant to encourage and support agricultural 
development, in particular rural farmers. In his view, these measures were compatible with the 
provisions of Article  6.2 of the Agreement on Agriculture.  
- Trade in civil aircraft  
193.  The representative of Comoros confirmed that all duty rates on imports of civil aircrafts and 
parts would be bound at zero in the Schedule  of Concessions and Commitments on Goods .  
V. TRADE -RELATED INTELLECTUAL PROPERTY REGIME  
- GENERAL  
- Intellectual property rights policy  
194.  The representative of Comoros said that the Government of Comoros was working on  a 
national policy strategy aimed at recasting the legal framework for intellectual property (IP) 
protection.  The goal of the Government was to protect Comorian creativity and inventiveness, and 
to stimulate and promote the creation and production of intellectual works in the areas of literature, 
the arts, and science. The Government had asked for  the assistance of the World Intellectual Property 
Organization (WIPO) to implement  a national intellectual property development plan, including 
drafting a new copyright law. While the national IP strategy had not yet been drafted, Law No. 20 -WT/ACC/SPEC/COM/5/Rev.2   
 
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  004/AU of 23 June 2020 on Copyright and Related Rights had been enacted by Decree No. 20 -093/PR 
of 2 July 2020. The  representative of Comoros provided assurance that the implementation of the 
plan would be consistent with international IP treaties, including the TRIPS Agreement.  
195.  The representative of Comoros added that Comoros had inherited the Inte llectual Property 
Code of the French colonial administration, which was not consistently enforced and was considered 
outdated by the Government. Only some laws in the Code had been reaffirmed in post -independence 
national law, namely Law No.  58-446 of 19  April 1957 on literary and artistic property; Law 
No. 64-1360 of 31  December 1964 on Trademarks and Service Marks and its Implementing Decree 
No. 65-621 of 27  July 1965, setting out measures to prevent abuse of IP rights; and the Law of 
14 July 1909, on Des igns and Models, detailing the methods for enforcing IP rights and its 
Implementing Decree of 26  June 1911 on Industrial Designs and Models. Books II and III of the 
Intellectual Property Code on copyright, related rights and associated general provisions h ad not 
been reaffirmed in post -independence national law.  Pending the enactment of new national IP 
legislation,  Comoros was applying the Bangui Agreement as a member of the African Intellectual 
Property Organization (OAPI). The Bangui Agreement had been tr ansposed into national law by 
Decree  No. 18/002/PR  of 3 January  2018. 
- Responsible agencies for policy formulation and implementation  
196.  The representative of Comoros said that Dec ree No.  10-173/PR of 26  November 2010 had 
established the Comorian Intellectual Property Office (OCPI) and set out its operational modalities. 
The OCPI was attached to the Ministries of Culture and Industry, which jointly appointed members 
of its Executive  Board. The Executive Board included representatives of ministries and of artists. 
The OCPI was the institution responsible for matters concerning intellectual property (e.g. patents, 
trademarks, industrial designs and models, trade names, copyright and re lated rights), including 
monitoring compliance with legislation on copyright and related rights. Inventors and creators could 
use the OCPI to register and protect patents, trademarks, industrial designs and models. The OCPI 
also acted as Comoros' focal poi nt in relation to WIPO . 
- Participation in international intellectual property agreements  
197.  Comoros had acceded to the OAPI on 23  May 2013 after ratifying the 1999 Bangui 
Agreemen t. Comoros was also a signatory to the 2015 Bangui Agreement, which had been ratified 
by Decree No.  18-002/PR of 3  January  2018 and had entered into force on 14 November 2020.  As  an 
OAPI member, Comoros was obliged to apply the relevant provisions of the Bangui Agreement at the 
national level. Drafting of new legislation in the area of intellectual property included transposing the 
content of the Bangui Agreement into the national legislation. The Bangui Agreement was a 
complement to and not a substitute for national IP legislation.  
198.  The representative of Comoros said that Comoros had become a member of WIPO in 2005, 
and that it had acceded to the Berne Convention for the Protection of Literary and Artistic Works, the 
Paris Convention for t he Protection of Industrial Property, the Patent Cooperation Treaty  (PCT) and 
the Protocol Relating to the Madrid Agreement Concerning the International Registration of Marks. WT/ACC/SPEC/COM/5/Rev.2   
 
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  Comoros had also ratified the Beijing Treaty by Decree No. 20 -538/PR of 8 Decemb er 2020; the 
WIPO Copyright Treaty  (WCT)  by Decree No. 20 -535/PR of 8  December  2020; the WIPO 
Performances and Phonograms Treaty  (WPPT) by Decree No. 20 -534/PR of 8 December 2020; and 
the Marrakesh Treaty to Facilitate Access to Published Works for Persons  Who are Blind, Visually 
Impaired or Otherwise Print Disabled by Decree No. 20 -536/PR of 8 December 2020 . His Government 
intended to accede to various other international intellectual property conventions including the Rome 
Convention for the Protection of  Performers, Producers of Phonograms and Broadcasting 
Organizations, and the Universal Copyright Convention.  
199.   Asked if Comoros planned to ratify  the Geneva Convention for the Protection of Producers 
of Phonograms Against Unauthorized Duplication of Their P honograms, the representative of 
Comoros said that they currently had no plans to ratify this Convention.  
200.  The representative of Comoros  further noted that Comoros  had received technical assistance 
from WIPO to set up its national IP office, the OCPI, and continued to receive technical assistance to 
develop new IP legislation following the diagnostic study on the current IP framework . 
- Application of national and MFN treatment to foreign nationals  
201.  The representative of Comoros said that Article  5, paragraph  3 of the Bangui Agreement 
provided for equal treatment to all persons, including nationals of non -member states of the OAPI. 
He added that under Article  1 of the Decree impleme nting Law No.  64-1360 of 13  December 1964 
on Trademarks and Service Marks, Comoros had provided equal treatment to all persons subject to 
the sole legal condition of a registered address in the territory of Comoros.  
202.  One Member asked for an explanation on how the provision in Article  5, paragraph  4 of the 
Bangui Agreement guaranteed national treatment with respect to copyright rights for WTO Members. 
The representative of Comoros reiterated that Article 5, paragraph 4 set out that the relevan t 
provisions applied to foreigners who were not nationals of a State party to an international convention 
to which the OAPI or any of its member States was party, or foreigners whose principal place of 
business or domicile was not located in such a State, subject to reciprocity.  
203.  Asked to clarify the meaning of the term "subject to reciprocity", the representative of 
Comoros referred to Article 2 of Decree No. 20 -093/PR implementing Law No. 20 -004/AU on 
copyright and related rights , which set out that p erformances, phonograms, audiovisual fixations or 
videograms, databases and broadcasts of audiovisual communication enterprises , which f ell outside 
the categories referred to in subparagraph 3  of Article 2,  would not be provided  protection unle ss an 
equivalent protection  was granted  to Comorian nationals  in the country in which the original holder 
of the related right  was a national or a resident . The moral rights of performers could  not, however,  
be affected . WT/ACC/SPEC/COM/5/Rev.2   
 
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  - Fees and taxes  
204.  The representative of Comoros said that fees and taxes related to the protection of industrial 
property (including patents, trademarks, trade names) were those applied by the OAPI.  
- SUBSTANTIVE STANDARDS OF PROTECTION, INCLUDING PROCEDURES FOR THE 
ACQUISI TION AND MAINTENANCE OF INTELLECTUAL PROPERTY RIGHTS  
- Copyright and related rights (including rights of performers , producers of 
phonograms and broadcasting organizations)  
205.  The representative of Comoros said that copyright protection was covered in Annex  VII of 
the Bangui Agreement and applied to "literary and artistic works […] which were original intellectual 
creations in the literary, artistic or scientific fields". These works included (i) works expressed in 
writing, including computer  programs; (ii) lectures, addresses, sermons and other works composed 
of words and expressed orally; (iii) musical works, whether or not accompanied by words; (iv) 
dramatic and dramatico -musical works; (v) choreographic works and mimed works; (vi) audiovis ual 
works; (vii) works of fine art: drawings, paintings, sculptures, engravings and lithographs; (viii) 
works of architecture; (ix) photographic works; (x) works of applied art; (xi) illustrations, maps, 
plans, sketches and three dimensional works relating  to geography, topography, architecture or 
science; and (xii) traditional cultural expressions. The author enjoyed the exclusive right to exploit 
his/her work in any form, and the exclusive right to transfer his/her rights. Article  3 of Annex  VII set 
out that authors were not required to register their creations in order to enjoy their exclusive right. 
The term of copyright protection was lifetime of the author plus 50  years (Article  27), except for 
performances that were not fixed or that were fixed on a p honogram for which the term was 20  years 
(Article  64) and broadcasts for which the term was 25  years (Article  66). He added that foreign 
phonograms were protected under the Bangui Agreement.  He noted that the Bangui Agreement 
prevailed over, but did not re place, Comoros' 1957  Copyright Act.  
206.  Asked to clarify the term of protection for phonograms ( sound recordings ), the representative 
of Comoros said that t he term of protection for phonograms and audiovisual fixations or videograms  
was 50 years.  
207.  A Member poi nted out that copyright protection was lifetime plus 70  years in the 1999  Bangui 
Agreement, noting that the 2015  Bangui Agreement had a copyright term of life plus 50 years, and 
asked how Comoros would protect foreign works that had received protection for  lifetime plus 
70 years before the change, and were protected for lifetime plus 70  years in their country of origin. 
This Member also asked what term Comoros would apply for works that were not registered 
anywhere.  
208.  In response, the representative of Comor os said that works registered under the Bangui 
Agreement of 1999 were protected for 70 years after the author's death. He added that the term of 
protection for works that were not registered in any OAPI member or in a country party to the Berne 
Convention would be according to Chapter V – Articles 27 to 30 of the 2015 Bangui Agreement.  WT/ACC/SPEC/COM/5/Rev.2   
 
- 49 - 
 
  209.  The Member asked how the 1999 and 2015  Bangui Agreements provided for reinstatement 
of copyright in works for which the term had not expired in their home country, and how Co moros 
would protect works of foreign authors for which the term had not expired in their home country. 
In response, the representative of Comoros said it was the 2015 Bangui Agreement that would 
ensure protection under the relevant provisions regarding the  protection of works.  
210.  The representative of Comoros said that a new L aw on Copyrights and Related Rights had 
been enacted by Decree No. 20 -093/PR of 2 July 2020 . The elaboration of i mplementing provisions 
was pending.  Comoros received technical assistance from WIPO in this matter. Like the 2015 Bangui 
Agreement,  the Copyright Law provided copyright protection to (i)  works expressed in writing, 
including computer programs; (ii) lectures, addresses, sermons and other wor ks composed of words 
and expressed orally; (iii) musical works, whether or not accompanied by words; (iv) dramatic and 
dramatico -musical works; (v) choreographic works and mimed works; (vi) audiovisual works; (vii) 
works of fine art: drawings, paintings, s culptures, engravings and lithographs; (viii) works of 
architecture; (ix) photographic works; (x) works of applied art; (xi) illustrations, maps, plans, 
sketches and three dimensional works relating to geography, topography, architecture or science; 
and (x ii) traditional cultural expressions.  The representative of Comoros was of the opinion that the 
law was consistent with international agreements, including the TRIPS Agreement, and the Bangui 
Agreement. The new law had repealed the 1957  Copyright Act.  
211.  The representative of Comoros added that t he Copyright Law provided rights for producers 
of phonograms  in Article 66 and rights for broadcasters in Article 69 . A phonogram producer had the 
exclusive right to conduct or authorise (i) the direct or indirect repr oduction of its phonogram; (ii) 
the communication to the public of the fixation of his phonogram, subject to the legal license provided 
for in Articles 70 and 71; (iii) the distribution to the public of the original and copies of its phonogram 
by sale or b y any other transfer of ownership; (iv) the rental of the original or copies of his 
phonogram; and (v) making the phonogram available to the public by wire or wireless, so that 
everyone can have access to it wherever and whenever they choose. A broadcastin g organization 
had the right to carry out or authorize (i) the retransmission of its broadcast programs; (ii) the 
fixation of its broadcast programs; (iii) the reproduction of a fixation of its broadcast programs; and 
(iv) communication to the public of it s broadcast programs.  
212.  Book III of the Copyright Law provided for common provisions on copyright and related rights 
including an optional p rovision on remuneration for private copies . Private copies required 
reimbursement where the recording or storage med ium was acquired on a professional basis by the 
following entities for their own use or production purposes: (i) audiovisual communication 
enterprises; (ii) producers of phonograms, videograms and audiovisual fixations, and persons that 
reproduce phonogram s, videograms and audiovisual fixations on their behalf; and (iii) legal persons 
or bodies that use the recording or storage media to assist individuals who have a visual or hearing 
impairment or difficulties reading. Reimbursement procedures were establis hed by regulation. 
The types of media, remuneration rates and payment modalities would be determined by a 
commission chaired by the Minister of Culture.   WT/ACC/SPEC/COM/5/Rev.2   
 
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  213.  Title I I (Article 88 to Article 103) of the Copyright Law included provisions concerning 
"offenses, sanctions and procedures". Criminal sanctions were included in Article 91. The  courts could 
issue civil sanctions during a criminal trial concerning counterfeiting and similar acts (Article 94). 
Rights holders c ould also bring civil cases without a corresponding criminal case.  The cases were 
generally brought to civil and commercial courts. There were no specialized courts in either copyright 
or intellectual property.   
214.  A Member noted that the Copyright Law provi ded explicit copyright protection for titles of 
works (Article 6).  In this Member's view, since titles were often short phrases, it was quite common 
that different works would bear the same titles. This Member asked Comoros to explain the reasons 
for prov iding full copyright to titles of works.  
215.  A Member asked Comoros to provide the threshold for sanctioning counterfeiting and similar 
acts as opposed to any other type of infringement. More specifically, this Member  asked whether a 
single infringing act of reproducing a work would be considered a  criminal offence punishable by jail 
time or fines of at least 1 ,000,000  Comorian francs.  In response, the representative of Comoros said 
that "criminal sanctions" were reserved for actions related to counterfeiting ("contrefaçon") and 
similar acts, as descr ibed in Articles 88 and 89 .  
216.  In response to a specific question, the representative of Comoros confirmed that rights 
holders could individually authorize establishments to publicly perform their works.  Establishments 
had to secure licenses through the appr opriate collecting society even when a rights holder was 
willing to license directly to the establishment.  
217.  The representative of Comoros noted that , under the Berne Convention, copyright protection 
was obtained automatically without the need for registrati on or other fo rmalities.  He, nevertheless, 
confirmed that Comoros expected to have a copyright registration system as soon as the Copyright 
Law had been adopted.  To encourage copyright registrations, Comoros would organize activities 
aimed at raising awareness through training activities , awareness -raising caravans and media 
coverage.  The conditions to set up electronic filing were not yet in place.  
218.  Asked about t he timeline for implementing a registration system,  the representative of 
Comoros noted that, pursuant to Article 83 of the Copyright Law, an entity for the collective 
management of copyright and related rights  (copyright office) would  be established by re gulation.  
The copyright office, which would provide for a registration system, would be established through 
implementing texts drafted by the Ministry of Culture.  
219.  Asked to describe the benefits available only to right holders who register their works, the  
representative of Comoros said that these benefits were stipulated in chapter III Article 8 of the 
Copyright Law  (Moral Rights) . These included rights: (i) to claim authorship of the work, in particular 
the right to have his/her name indicated on copies o f the said work and, to the extent possible and 
in the usual manner, in relation to any public use of the said work; (ii) to remain anonymous or to 
use a pseudonym; and (iii) to object to any distortion, mutilation or other modification of the work 
or any other infringement of the said work that would be prejudicial to his/her honour or reputation.  WT/ACC/SPEC/COM/5/Rev.2   
 
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  The author also had  the sole right to disclose his/her work  and determine d the disclosure process 
and the related conditions. After publication of his/her work, the author ha d the right to reconsider 
or the right of withdrawal vis -à-vis the assignee , with prior compensation of the assignee for the 
injury that such withdrawal may cause.  
220.  A Member asked why Article 69 of the Copyright Law did not include a "making a vailable 
right" to match Article 59 of the Bangui Agreement. In response, the representative of Comoros said 
that subparagraph III of Article 1,  which  defined  the concept of communication to the public, 
demonstrate d that the making available right was prov ided for broadcasters.  The "communication to 
the public" of a work, performance or fixation mean t making them available to the public by any 
means, other than through the distribution of copies. This also included the transmission by wire or 
wireless means of a work or object of related rights to make them available to persons outside the 
normal circle of a rightsholder's family and closest social acquaintances, at a place where the work 
or object of related rights would not be perceivable without the transmission.   
221.  A Member asked how Comoros' Copyright Law addressed TRIPS Article 48.2 (liability of public 
authorities and officials)  and Article 57 (right for inspection of seized goods ).  
222.  A Member asked  about Comoros' civil and criminal procedures with regard to the protection 
of confidential information, the handling of evidence, right to representation by counsel and 
publication of decisions .  
- Trademarks, including service marks  
223.  The representative of Comoros said that the provisions of the Bangui Agreement on 
trademarks, covered in Annex  III, had been transposed into national law by Decree No. 18/002/PR . 
Comoros received technical assistance from WIPO  in this regard. The  representative of Comoros was 
of the opinion that the new legislation was consistent with international agreements, including the 
TRIPS Agreement. Law No. 64 -1360 of 13  December  1964 on Trademarks and Service Marks and its 
implementing  Decree No. 65 -621 of 27  July 1965, setting out measures to prevent abuse of IP rights, 
were no longer applied.  
224.  Trademarks needed to be registered with the OCPI. Trademark applications had to be 
submitted on a specific form in one of the official languages  (Comorian, Arabic or French) along with 
the required documentation, and were subsequently announced in the relevant bulletin for 
[60 days/six months] allowing for objections from anyone adversely affected. The competent 
institution would then examine the application. Registration of trademarks conferred ownership rights 
on the holder for the designated products and services . 
- Geographical indications, including appellations of origin  
225.  The representative of Comoros said that the provisions of the Bangui Agreement on 
geographical indications, covered in Annex VI, had been transposed into national law by 
Decree  No. 18/002/PR . Comoros received technical assistance from WIPO in this matter . WT/ACC/SPEC/COM/5/Rev.2   
 
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  The representative of Comoros was of the opinion that the new legislation was consistent with 
international agreements, including the TRIPS Agreement.  
226.  The representative of Comoros added that Book VII, Title  II of the Intellectual Property Code 
provided for geographical indications, but that the Code was no longer applied.  
227.  A Member asked if Comoros would participate in the OAPI Centre for Mediation and 
Arbitration and High Commission of Appeal  for issues regarding geographical indications . 
In response, the representative of Comoros  said that Comoros had never referred a dispute to the 
OAPI Centre . 
- Industrial designs  
228.  The representative of Comoros said that the provisions of the Bangui Agreement on industrial 
designs, covered in Annex  IV, had been transposed into national law by Decree No. 18/002/PR . 
Comoros received technical assistance from WIPO in this matter. The  representative of Comoros was 
of the opinion that the new legislation was consistent with intern ational agreements, including the 
TRIPS Agreement. The term of protection was 5 years renewable up to a maximum of 25 years.  
229.  The representative of Comoros said the Law of 14  July 1909 on Designs and Models was no 
longer applied.  
- Patents  
230.  The representative of Comoros said that the provisions of the Bangui Agreement on patents, 
covered in Annex I, had been transposed into national law by Decree No. 18/002/PR . Comoros 
received technical assistance from WIPO in this matter. The  represen tative of Comoros was of the 
opinion that the new legislation was consistent with international agreements, including the TRIPS 
Agreement. The term of patent protection was 20  years. Patent rights were transferable. Any transfer 
or licensing of rights need ed to be communicated in writing to the OCPI . 
- Plant variety protection  
231.  The representative of Comoros said that the provisions of the Bangui Agreement on plant 
variety protection, covered in Annex X, had been transp osed into national law by Decree No. 
18/002/PR . Comoros received technical assistance from WIPO in this regard. Article  2 of Annex  X set 
out that a plant variety certificate would be issued to the breeder of a new plant variety upon 
registration. The owner  of a plant variety certificate had the exclusive right to exploit the variety . 
- Layout Designs of Integrated Circuits  
232.  The representative of Comoros said that the provisions of the Bangui Agreement on 
integrated circuits, covered in Annex IX, had been transposed into national law by Decree 
No. 18/002/PR . Comoros received technical assistance from WIPO in this regard. New l egislation 
would be shared with Members. Article  2 of Annex  IX set out that a registration could be applied for WT/ACC/SPEC/COM/5/Rev.2   
 
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  only if the layout design had not yet been commercially exploited or, if it was already commercially 
exploited, had not been so for more than tw o years anywhere in the world. The term of protection 
was 10 years . 
- Requirements on undisclosed information, including trade secrets and test data  
233.  The represent ative of Comoros said that the provisions of the Bangui Agreement on 
undisclosed information, covered in Annex  VIII, had been transposed into national law by Decree 
No. 18/002/PR . Comoros received technical assistance from WIPO in this regard. Article  6, point  1 
of Annex  VIII, set out that "any act or practice which, in the course of industrial or commercial 
activities, leads to the disclosure, acquisition or use by third parties of confidential information 
without the consent of the person lega lly entitled to possess such information […], in a manner 
contrary to honest commercial practice, shall constitute an act of unfair competition ". 
- All other categories of intellectual property  
234.  The representative of Comoros said that the genetic resources or traditional knowledge and 
folklore were not covered in previous IP law. WIPO would assist Comoros in addressing both these 
areas, which would be covered in the new IP legislation.  
- MEASURES T O CONTROL ABUSE OF INTELLECTUAL PROPERTY RIGHTS  
[to be completed]  
- ENFORCEMENT  
- Civil judicial procedures and remedies  
235.  The representative of Comoros said that the seizure of infrin ging goods was covered in most 
annexes of the Bangui Agreement, e.g. Article  65 in Annex  I (patents), Article  51 in Annex  III 
(trademarks), Article  33 in Annex  IV (industrial d esign) and Article  80 in Annex  VII (copyright). 
The competent national court could inter alia  prohibit the continuation of the allegedly infringing acts 
(e.g. Article  64.3, Annex I) and determine the amount of monetary damages payments for injuries 
caused by infringement (e.g. Article  69, Annex I).  
236.  The representative of Comoros said that the old Intellectual Property Code on copyright and 
subsequent regulations stated that civil liability in the event of violation of the rights provided for in 
the law was n ot dependent on the bringing of criminal proceedings against the cause of the 
infringement and could therefore give rise to separate civil and criminal procedures. The  procedures 
were initiated by the commissaires de police  (police superintendents) and exa mining judges in 
response to a complaint by the author or any right holder or successor in title.  
237.  The representative of Comoros said that the new laws would include measures tailored to 
the country's situation, and that they would have regard to developmen ts in behaviour and the extent 
and frequency of offences that were not included in the previous legislation. The  representative of WT/ACC/SPEC/COM/5/Rev.2   
 
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  Comoros explained that regulations would provide for repressive measures, in particular the 
establishment of a joint institut ional system (intellectual property office, fraud prevention, customs, 
gendarmerie, and police).  
- Provisional measures  
238.  The representative of Comoros said that provisional measures were covered in the annexes 
of the Bangui Agreement, which was the legal instrument currently applicable in Comoros and had 
the force of law. Provisional measures would also be covered by the new national intellectual property 
laws. 
- Administrative procedures and remedies  
239.  The representative of Comoros said that no administrative procedures or remedies had been 
implemented under the previous legislation. The judicial services, the police and the gendarmerie 
were responsible for the protec tion of private property and enforcing the law through the courts. 
He added that administrative measures would be implemented following the introduction of the new 
IP legislation.  
240.  A Member asked how laws were enforced, if enforcement was effective, and wha t type of 
administrative recourse was available for copyright and related rights infringement. 
The representative  from Comoros replied that the OCPI  stood ready to provide support, and that 
appeals should be addressed to the OCPI.  
- Special border measures  
241.  The representative of Comoros said that the Bangui Agreement empowered customs 
authorities to withhold goods suspected to infringe intellectual property rights, e.g. as covered by 
Article  62.5, Annex II (utility mode ls). Such measures could be authorized by the competent national 
court in cases where it was probable that the complainant's rights were infringed or that such 
infringement was imminent.  
- Criminal procedures  
242.  The represen tative of Comoros said that the Bangui Agreement set out criminal penalties for 
infringements. For instance, Article  71, Annex  I (patents) set out that infringements could be liable 
to a prison term of one to three years and a fine of 5,000,000 to 30,000,0 00 CFA francs or either of 
these penalties, without prejudice to civil damages. Article  73, Annex  VII (copyright) set out that 
counterfeiting could be liable to a prison term of three months to two years and a fine of 1,000,000 
to 10,000,000  CFA francs or either of these penalties, without prejudice to civil damages.  
243.  In response to a question from a Member on whether there had been any confiscations or 
damages paid in the event of infringements, the representative of Comoros said that the courts of 
Moroni h ad heard and ruled on cases of infringement relating to the use of a musical work without 
the prior authorization of the authors in the course of 2013, and that damages had been awarded.  WT/ACC/SPEC/COM/5/Rev.2   
 
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  VI. POLICIES AFFECTING TRADE IN SERVICES  
244.  The representative of Comoros said that his Government's strategy for growth in the services 
sector was to privatize many of the service providers and to open the market to free and fair 
competition. According to the In vestment Code (Law No. 07 -010/AU), foreigners could invest and 
work in nearly every service sector in Comoros. He noted that the five most significant service sectors 
were telecommunications, construction and civil engineering, tourism and related services , transport, 
and financial services.  
245.  On telecommunications, the representative of Comoros said that this sector had been opened 
up for competition pursuant to Law No.  95008/AF on the concession of State -owned companies, 
supplemented by Law No.  08007/AU of  15 January  2008 on the information and communication 
technology sectors and by Decree No.  09064/PR of 23  May 2009 establishing the procedures for 
implementing Law No.  08007/AU. Prices in this sector were freely determined by market operators. 
While plans to privatize Comores T élécom were no longer on the table, Comores Télécom  was not 
anymore the only service provider on the local market as a licence had been granted to a new private 
telecom operator, Telma. He clarified that Huri was an official brand of Comores Télécom  used for 
marketing purposes.  
246.  Concerning tourism, the representative of Comoros said that the Government offered various 
incentives to help overcome obstacles to growth in this sector. The ministerial department in charge 
of investment administered incentive policies and instruments aimed at developing tourism through 
the National Investment Promotion Agency ( Agence Nationale pour la Promotion des 
Investissements, ANPI ).  He added that Comoros had adopted a law on the supply o f tourism services 
which ensured that this sector was open.  
247.  He considered the commercial banking sector fully liberalized. In addition to privatizing two 
previously State -owned banks ( Banque pour l'Industrie et le Commerce  and 
Banque  de Développement des Comores ), the State had also expanded the supply of banking 
services by allowing two private commercial banks to set up operations locally (EXIM Bank Tanzania 
and Banque Fé dérale pour le Commerce ).  
248.  Asked to describe in greater detail the ongoing problems in the electricity services subsector, 
the representative of Comoros said that electricity generation in Comoros was mainly thermal 
(imported diesel) with the exception of three hydroelectric micro -stations. Problems were due to (i) 
loss-making sales; (ii)  dilapidated networks; (iii) the multiplicity of power generators which ruled out 
economies of scale; (iv) unqualified personnel; (v) technical losses associated with the age of the 
networks; (vi) theft and fraud; and (vii) problems linked with customer ma nagement and debt 
collection. To address these problems , the following measures would  be put in place: (i) development 
of thermal energy production on the basis of heavy fuel oil; (ii) exploitation of the country's 
geothermal potential; (iii) development o f solar energy; (iv) increase of the hydrocarbon storage 
capacity ; and (v) consolidation of the electricity network .  WT/ACC/SPEC/COM/5/Rev.2   
 
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  VII. TRANSPARENCY  
- Publication of information on trade  
249.  The representative of Comoros said that all new legal texts, including laws, regulation 
decrees, judicial decisions and modifications to existing legislation were published in the Official 
Journal. The Official Journal was available to buy by the public an d was available electronically free 
of charge on [www.jocomores.km]. It was also available at the Official Journal Service, attached to 
the Secretariat -General of Government , and at the National Documentation and Scientific Research 
Centre, which administe red the National Archives. He added that administrative decisions of general 
application related to trade were available at [ http://www.comores -commerce.org ]. All interested 
stakeholders were fully entitled t o make comments on legal texts during the drafting stage. 
Asked  about the transparency practices of Comoros' regulatory agencies, he said that the 
Directorate -General of Customs ha d a website ( http://douane.gov.km)  which  contained information 
on regulations , including on inspection . 
- Notifications  
250.  [The representative of Comoros confirmed that, at the latest within six months of the entry 
into force of the Protocol of Accession, Comoros would submit all initial notifications required by the 
WTO Agreement. Any laws, regulations, or other measures subsequently enacted by Comoros, and 
which were required to be notified pursuant to the WTO Agreement, would also be notified in a time 
and manner cons istent with WTO requirements. The Working Party took note of these commitments. ] 
VIII.  TRADE AGREEMENTS  
251.  The representative of Comoros said that Comoros considered regional integration as a stage 
in its strategy of integr ation into the multilateral trading system. Comoros was a member of the 
Organisation of Islamic Cooperation (OIC), the Common Market for Eastern and Southern Africa 
(COMESA), the Indian Ocean Commission (IOC) and the South African Development Community 
(SADC). Comoros was also a signatory to the agreement establishing the African Continental Free 
Trade Area (AfCTFA) but had not yet ratified it. The ratification process was underway and the 
agreement had been brought before the National Assembly in April 202 1 for review and adoption. 
While a member of the Arab League since 1993, Comoros had not yet ratified the Greater Arab Free 
Trade Area (GAFTA) created in 2005. The main objective of GAFTA was the elimination and gradual 
reduction of trade barriers.  
252.  He adde d that one of the objectives of the OIC was to strengthen intra -Islamic economic and 
trade cooperation with a view to achieving economic integration. Comoros was a party to the OIC 
General Agreement for Economic, Technical and Commercial  Cooperation among Member States. 
Comoros implemented the COMESA free trade area since 2012 and did not apply import duties on 
products originating from COMESA member states. Negotiations on the implementation of the 
COMESA customs union were ongoing, with four countries yet  to complete the free trade area, which 
was a prerequisite for completing the customs union. An additional factor was the establishment of WT/ACC/SPEC/COM/5/Rev.2   
 
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  a tripartite FTA (COMESA, AEC, SADC), which was chiefly concerned with common rules of origin. 
Comoros had already ad opted the COMESA categorization of goods, harmonized its Customs Code 
to that of COMESA, and incorporated the COMESA Common Tariff Nomenclature. In  his view, the 
rules governing COMESA were in line with the rules of the WTO.  
253.  The representative of Comoros said that Comoros exported to the European Union under the 
Everything but Arms (EBA) initiative. Comoros had signed an interim Economic Partnership 
Agreement (EPA) with the European Union in the framework of the Eastern and Southern Africa (ESA) 
group in J uly 2017. In February 2019, Comoros had ratified the interim EPA with the EU and had 
started applying it provisionally. Negotiations between the ESA group and the EU were underway on 
SPS, competition, services, investment, e -commerce, and development coope ration, among others, 
with a view to reaching an agreement on a full -fledged EPA.  
254.  A Member asked Comoros to clarify whether its agreements had been concluded in 
accordance with the provisions of Article XXIV of the GATT 1994, the Enabling Clause, or Articl e V of 
the GATS. In response, the representative of Comoros said that the SADC, GAFTA and the EPA with 
the European Union had been notified under Article XXIV of the GATT 1994 .  
CONCLUSIONS  
[to be completed]  WT/ACC/SPEC/COM/5/Rev.2   
 
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  ANNEX 1  
Laws, Regulations and other Information Provided to the Working Party by Comoros  
ECONOMIC POLICIES  
- Decree No.  15-240/PR promulgating Law No.  15-012/AU of 28  December  2015 containing 
the Finance Law for the financial year 2016  
- Decree No. 16-275/PR of 31 December 2016 promulgating Law No.16 -003/AU of 
29 December 2016 containing the Finance Law for financial year 2017  
- Law No.  06 010/AU of 2  December  2006 establishing the finance law of the Union of 
the Comoros for 2006  
- Law No.  13-/AU on Comp etition in the Union of the Comoros  
- Law on Economic Citizenship in the Union of the Comoros  
- Law on the Investment Code  
- Order No.  04-005/VP on the Creation of the National Development and Trade Policy Forum 
(FNDPC) responsible for the negotiation of EPAs  
- Decree No.  13-087/PR of 2 August 2013 promulgating Law No.  13-005/AU on the 
Regulations governing the General Tax and Property Administration (AGID)  
- Decision No. 12 -155/CFBECIPPIPE/CAB of 25 August 2012 establishing the list of staple 
products subject to app roval and price control  
- Decree No. 17 -011/PR of 24 January 2017 on the National Drug and Medical Evacuation 
Agency  
- Draft law on the Investment Code  
- Decree  No. 11-147/PR of 21 July 2011 enacting  Law No. 11-005/AU of 7 April 2011 on 
decentralization within t he Union of the Comor os 
- Decree  No. 21-006/PR of 30 January  2021 enacting  Law No. 20-035/AU of 28 December  
2020 on the Investment  Code 
FRAMEWORK FOR MAKING AND ENFORCING POLICIES  
- Law No. 17 -007/AU of 19 June 2017 on the establishment, organization and functioning of 
commercial courts in the Union of the Comoros  
- Rules of Mediation of the Court of Arbitration of the Comoros (CACOM)  
- Rules of Arbitration of the Court of Arb itration of the Comoros (CACOM)  
- Uniform Act on Arbitration under the  OHADA Treaty  
- Uniform Act relating to the Commercial Companies and Economic Interest Groups, adopted 
on 17  April 1997 and published in Official Journal OHADA No.  2 of 1  October  1997 
- Revised Uniform Act on Commercial Companies and Economic Interest Groups  of the 
Organization for the Harmonization of Business Law in Africa (OHADA), 2014  
- Decree  No. 20-164/PR of 28 December  2020 enacting  Law No. 20-020/AU of 12 December  
2020 on the organization of the judiciary in the Union  of the  Comor os 
- National Justice Sector Policy  (2016 -2025) of December 2015 
IMPORT/EXPORT REGULATIONS  WT/ACC/SPEC/COM/5/Rev.2   
 
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  - COMESA Rules of Origin  
- Customs Code of the Union of the Comoros, 2015  
- Customs Code, updated 2002 (2/84)  
- Decree No.  11-151/PR promulgating Law No.  11-007bis/AU of 3  May 2011 on the General 
Tax Code  
- Ordinance No. 92 008/PR of 7 September 1992 on the Customs Code  
- Draft law governing foreign trade in the Union of the Comoro s 
- Explanatory text : draft orders on the implementation of certain provisions of the new 
Customs Code of t he Union of the Comoros  
- Draft orders on the implementation of certain provisions of Law No. 15-016/AU of 
28 December  2015 establishing the Customs Code of the Union of the Comoros : 
o Draft order laying down conditions for exercising the right to settlement;  
o Draft order establishing the procedure for authorizing the handling of goods placed 
in customs warehouses;  
o Draft order establishing shorter or extended time frames for filing detailed 
declarations;  
o Draft order establishing implementing provisions on custom s debt;  
o Draft order establishing time frames and conditions for unloading and transhipment 
operations involving ships and aircraft;  
o Draft order establishing rules for implementing the warehouse, clearance area and 
container terminal regime;  
o Draft order establishing rules for implementing the ordinary law customs transit 
procedure and related transit bond provisions;  
o Draft order establishing procedures for the Comorianization of ships;  
o Draft order on the destination of abandoned, seized or confiscat ed goods and goods 
destroyed upon request;  
o Draft order establishing the concession procedure and operating conditions for 
customs warehouses (public or private);  
o Draft order establishing the concession procedure and operating conditions for 
special warehou ses used to store petroleum products;  
o Draft order laying down conditions for the application of Customs Code Article 155 
on relief consignments;  
o Draft order laying down conditions for sampling in the context of the right to access 
premises used for profess ional purposes;  
o Draft order laying down conditions for filing customs declarations electronically;  
o Draft order laying down conditions for the use and functioning of simplified clearance 
procedures;  
o Draft order on the temporary admission procedure;  
o Draft or der on public auctions ; and 
o Draft order on customs value determination.  
 
- Order No. 19-032/MFBSB/CAB of 8 October 2019 laying down the conditions for the 
application of Customs Code Article 155 on relief consignments  
- Order No. 19-033/MFBSB/CAB of 8 October 2019 establishing time frames and conditions for 
unloading and transhipment operations involving ships and aircraft  
- Order No. 19-034/MFBSB/CAB of 8 October 2019 establishing the concession procedure and 
operating conditions for special warehouses used to s tore petroleum products  
- Order No. 19-035/MFBSB/CAB of 8 October 2019 establishing rules for implementing the 
ordinary law customs transit procedure and related transit bond provisions  
- Order No. 19-036/MFBSB/CAB of 8 October 2019 on public auctions  
- Order No. 19-037/MFBSB/CAB of 8 October 2019 establishing shorter or extended time 
frames for filing detailed declarations  
- Order No. 19-038/MFBSB/CAB of 8 October 2019 establishing the concession procedure and 
operating conditions for customs warehouses (p ublic or private)  WT/ACC/SPEC/COM/5/Rev.2   
 
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  - Order No. 19-039/MFBSB/CAB of 8 October 2019 laying down conditions for the use and 
functioning of simplified clearance procedures  
- Order No. 19-040/MFBSB/CAB of 8 October 2019 on the temporary admission procedure  
- Order No. 19-041/MFB/CAB of 8 October 2019 establishing rules for implementing the 
warehouse, clearance area and container terminal regime  
- Order No. 19-043/MFBSB/CAB of 8 October 2019 laying down conditions for filing customs 
declarations electronically  
- Order No. 19-044/MFBSB/CAB of 8 October 2019 on the destination of abandoned, seized or 
confiscated goods and goods destroyed upon request  
- Order No. 19-046/MFBSB/CAB of 8 October 2019 establishing the procedure for authorizing 
the handling of goods placed in customs  warehouses  
- Order No. 19-047/MFBSB/CAB of 8 October 2019 laying down conditions for exercising the 
right to settlement  
- Order No. 19-048/MFBSB/CAB of 8 October 2019 laying down conditions for sampling in the 
context of the right to access premises used for professional purposes  
- Order No. 19-049/MFBSB/CAB of 8 October  2019 on customs value determination  
- Service  note of  13 March  2018 on the discontinuation of the use of ASYCUDA ++.  
TECHNICAL BARRIERS  TO TRADE, STANDARDS AND CERTIFICATION  
- Decree No. 13 -007/PR implementing Law No. 12 16/AU of 20 December 2012 on metrology  
- Decree No.  99-087/CE on the creation, mandate and organization of the consumer product 
standardization and quality service, dated 22  July 1999 
- Decree No. 12 -210/PR of 2 December 2012 establishi ng the National Standards Council 
(CNN)  
- Order No. 14 -028/MPEEIA/CAB appointing the members of the National Standards Council  
- Order  No. 18-016/VP -MEEIATISPAF/CAB of 16 March  2018 designating a WTO TBT national 
enquiry point   
- Order  No. 19-001/MEIEIETAPPG/CAB of 6 January  2020 on the structure of the WTO National 
Committee on Technical Barriers to Trade  
- National Qualit y Policy  of the Union of the Comoros  of December 2020 
SANITARY AN D PHYTOSANITARY MEASURES  
- Decree No.  06-220/PR implementing Organic Law No.  06-010/AU of 2  December  2006 
establishing plant protection in the Comoros  
- Decree No.  87-018/PR regulating animal health protection in the Federal Islamic Republic of 
the Comoros  
- Law No. 95 009/AF on the creation, organization and operation of the National Institute for 
Research in Agriculture, Fisheries and the Environment (INRAPE)  
- Law No.  12-018/AU of 25  December  2012 on food legislation  
- Law No.  95-009 of 20  June 1995 on the creation, organization and operation of the 
National  Institute for Research in Agriculture, Fisheries and the Environment (INRAPE)  
- Order No. 09 013/VP establishing the National Codex Alimentarius Committee  
- Law No. 17-004/AU of 10 June 2017 on plant  protection in the  Comor os 
- Law No. 17-005/AU of 10 June 2017 on food legislation in the  Union of the  Comor os WT/ACC/SPEC/COM/5/Rev.2   
 
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  GOVERNMENT  PROCUREMENT  
- Government Procurement Code dated 4  February  2012 
TRADE -RELATED  INTELLECTUAL PROPERTY REGIME  
- Act of the Bangui Agreement Establishing the African Intellectual Property Organization 
(OAPI); dated 14  December  2015 
- Decree No.  10/173/PR of 26  November  2010 on the establishment, powers, organization and 
operation of the Comorian Intellectual Property Office  
- Law of 11  March 1957 on literary and artistic property, made applicable in the Comoros by 
order of 8  April 1957 
- Decree  No. 20-093/PR of 2 July 2020 enacting  Law No. 20-004/AU of 23 June 2020 on 
copyright and neighbouring rights in the Union of the Comor os 
- Notes of  ratification No. 20-534/PR of 8 December  2020 of the  Performances and 
Phonograms Treaty (WPPT) , known as the Internet  Treaty  
- Notes of  ratification No. 20-536/PR of 8 December  2020 of the Marrakesh Treaty to Facilitate 
Access to Published Works for Persons Who Are Blind, Visually Impaired, or Otherwise Print 
Disabled  
- Notes of  ratification No. 20-538/PR of 8 December  2020 of the Beijing Treaty on Audiovisual 
Performance s 
POLICIES AFFECTING  TRADE IN SERVICES  
- Compendium of texts on the exercise of banking and financial activities, Central Bank of the 
Comoros, dated 10 December 2015  
- Compendium of texts relating to the banking sector  
- Decree No. 09 065/PR of 23 May 2009 on the creation, organization, and operation of the 
National Information and Commun ications Technologies Regulatory Authority  
- Decree No.  08-063/PR on the Establishment of a National Investment Promotion Agency, 
dated 5  June 2008 
- Decree No.  08-064/PR laying down the procedure for the granting of benefits under the 
Investment Code, dated 5  June 2008 
- Decree No.  12-094/PR promulgating Law No.  11-024-AU of 29  December  2011, Tourism  
- Law No.  86-017 on the Urban Planning and Habitat Code  
- Order No.  13-002 containing the statutes of the National Tourism Office  
TRADE AGREEMENTS  
- Cooperation agreement  in the fields of trade between the Government of the State of Kuwait 
and the Government of the Union of the Comoros  
- Cooperation Framework Agreement between the Government of the United Republic of 
Tanzania and the Government of the Union of the Comoros  WT/ACC/SPEC/COM/5/Rev.2   
 
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  - General Agreement for Economic, Technical and Commercial Cooperation among Member 
States of the Organization of the Islamic Conference  
- Partnership Agreement in the fisheries sector between the European Community and the 
Union of the Comoros of 24 November 2 004 
- Technical cooperation protocol between the Union of the Comoros and the Government of 
the Republic of Turkey  
- Trade Agreement between the Comorian State and the Democratic Republic of Madagascar  
- Treaty Establishing the Common Market for Eastern and Sout hern Africa (COMESA)  
- Treaty establishing the East African Community (EAC)  
  
  WT/ACC/SPEC/COM/5/Rev.2  
 
- 63 - ANNEX 2 
LICENSING REQUIREMENTS  
Type of prior import 
authorization  Approval authority  Definition  Products 
concerned  HS code  Type of regulation  
Import ation activity  
licence for alcohol and 
tobacco  Ministry of Finance and the 
Budget (Directorate -General 
of Taxation)  Regulates the import, 
distribution and use of alcoholic 
beverages with a view to 
protecting human health and for 
socio-economic reasons.  Alcoholic 
beverages  
 
 
 
Tobacco and 
manufactured 
tobacco 
substitutes  2203.0010 to  
2208.9099  
 
 
2401.1000 to  
2403.9900  Order No.  14-069/VP -MFEBCEIP/CAB 
regulating the import, distribution and 
serving of alcoholic beverages 
pursuant to Law No.  13-014/AU of 
26 December  2013 on competition in 
the Union of the Comoros.  
 
Tax Code , Article 194  
 
Finance Law No.  08-43/AU  
Import licence for luxury 
rice Directorate -General of the 
Economy and Foreign Trade  Internal tax levied for the 
marketing of luxury rice  Rice containing 
0% to 5% of 
broken rice  
 10 06 30 20  Tax Code, Article 199  as amended by  
Article 20 of the 2019 Finance Law  
 
Prior import 
authorization  Ministry of Production (INRAP E 
Directorate)  The purpose of this measure is 
to protect human and animal 
health. A preliminary import 
request is submitted to the 
INRAP Directorate, which will 
then examine whether the 
import requirements for live 
animals or products of animal 
origin have been met before 
authorizing the import in 
question.  Live animals and 
animal products  
 
Meat and edible 
meat offal, fresh, 
frozen or chilled  0101.1000 to  
0106.9000  
 
0201.1000 to  
0209.0000  
 
 
 Decree No.  87-024/PR regulating the 
import of animals and animal products  
Ministry of Production 
(Fisheries Directorate)  The purpose of this measure is 
to protect human and animal 
health. Prior import authorization 
for fishery products is is sued by 
the Fishery Product Quality 
Certification Office of the 
Comoros following a safety 
analysis.  Fish and 
crustaceans, 
molluscs and other 
aquatic 
invertebrates, live, 
fresh, frozen or 
chilled and dried  0301.1000 to  
0304.9900  
 
0306.1100 to  
0307.9990  
 Draft Food Law   
  WT/ACC/SPEC/COM/5/Rev.2  
 
- 64 - Type of prior import 
authorization  Approval authority  Definition  Products 
concerned  HS code  Type of regulation  
Prior import 
authorization  Ministry of Production 
(INRAPE) and the 
environment (Environment 
Directorate)  Environment and conservation; 
pest prevention; plants and plant 
products  (IPPC commitments)  
 Live trees and 
other plants; 
bulbs, roots and 
the like; cut 
flowers and 
ornamental 
foliage, and all the 
products listed in 
Annex I of 
document COM -5, 
notably edible 
vegetables and 
certain roots and 
tubers, and edible 
fruits and nuts  
 0601.1000 to  
0604.9900,  
 
 
0701.1000 to  
0709.9090  
0714.1000 to  
0714.9090  
09011100 to  
09109900  Plant Protection Law  
Regional plant protection agreement  
This measure seeks to ensure 
proper protection for wild animal 
and plant species in the 
Comoros, including:  
(a) fully protected animal and 
plant species classed as 
Category 1 due to their endemic, 
rare or endangered nature;  
(b) animal and plant species 
classed as Category 2, the 
preservation of which is 
important for maintaining the 
natural balance or the existence 
of which could ultimately b e 
compromised by uncontrolled 
exploitation.  
Pre-import measures have been 
introduced for these species. The 
importation of these species into 
the Union of the Comoros, a 
signatory of the Convention on 
International Trade in 
Endangered Species (CITES), is 
subject to authorization for 
conservation purposes.  Any species listed 
under the 
Convention on 
International 
Trade in 
Endangered 
Species (CITES)  0507.1000 to  
0507.9000  
 
9601.1000 to  
9601.9000  Law No.  95-007 of 19  June 1995 on 
the environment   
  WT/ACC/SPEC/COM/5/Rev.2  
 
- 65 - Type of prior import 
authorization  Approval authority  Definition  Products 
concerned  HS code  Type of regulation  
Importation banned 
other than for national 
defence purposes  Ministry of Internal Affairs, 
Ministry of Defence and 
Commissioner of Police  
 In order to protect national 
security, the import of arms of 
any sort into the Union of the 
Comoros is banned other than 
for national defence purposes.  Pyrotechnic 
products and 
explosives  
 
Swords, cutlasses, 
bayonets and 
similar arms  3601.0000 to  
3604.9090  
 
 
 
93011000 to  
9307.0000  Law No.  97-009 of 21  July 1997 on 
defence and national security  
  
  WT/ACC/SPEC/COM/5/Rev.2  
 
- 66 - ANNEX 3  
ACTIVITIES EXEMPT UNDER ARTICLE 164 OF THE TAX CODE  
The following activities are exempt under Article 164 of the Tax Code:  
1. subject to the provisions of Article 162, public or private sector employees, solely as regards their salaried activity;  
2. painters, sculptors, engravers, designers, musicians, singers, actors and dancers, regarded as artists and drawing income only  from their individual artistic 
activity;  
3. authors and composers, teachers of lite rature, sciences and creative arts, teachers and heads of free schools and kindergartens;  
4. publishers of periodicals, reading room proprietors;  
5. farmers, whether individuals or grouped in cooperatives, but only for the sale and handling of crops and fr uit from land that they own or farm, and for the 
sale of cattle that they breed, tend or fatten;  
6. agricultural cooperative societies and their unions, mutual agricultural credit funds established and operating in accordance with their governing laws and 
regulations;  
7. provident and mutual insurance societies administered free of charge and duly authorized;  
8. craftsmen's cooperatives and workers' production cooperatives established and operating in accordance with their governing law s and regulations;  
9. fishermen, whether individuals or grouped in cooperatives, selling exclusively the product of their fishing activity, fresh, d ried, salted or smoked;  
10. doctors and dentists practising in a place where there is no other free practitioner in their categor y; 
11. midwives;  
12. small-scale cabotage and coastal navigation crew (this exemption does not apply to lighterage enterprises);  
13. consumer cooperatives which confine themselves to grouping the orders of their members and distributing, in their warehouse s, the products and goods 
ordered;  
14. the French Development Agency ( Agence Française de Développement ). 
    
  WT/ACC/SPEC/COM/5/Rev.2  
 
- 67 -  
ANNEX 4 
LIST OF GOODS ELIGIBLE FOR EXEMPTION FROM CUSTOMS DUTIES UPON IMPORTATION SUBJECT TO USE FOR AN APPROVED ACTIVITY  
Heading  HS Code   
  Potatoes, fresh or chilled.  
 0701.1000  - Seed 
 25.23  Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured o r in the form of 
clinkers.  
 2523.1000  - Cement clinkers  
  - Portland cement:  
 2523.2100  -- White cement, whether or not artificially coloured  
 2523.9000  - Other hydraulic cements  
31.02   Mineral or chemical fertilisers, nitrogenous.  
31.03   Mineral or chemical fertilisers, phosphatic.  
31.04   Mineral or chemical fertilisers, potassic.  
  -- DDT (ISO) (clofenotane (INN)), in packings of a net weight content not exceeding 300  g: 
 3808.5210  --- For agricultural use  
  -- Insecticides:  
 3808.9110  --- For agricultural use  
  -- Fungicides:  
 3808.9210  --- For agricultural use  
 39.09  Amino -resins, phenolic resins and polyurethanes, in primary forms.  
  II.- IRON AND NON -ALLOY STEEL  
 72.06  Iron and non -alloy steel in ingots or other primary forms  
(excluding iron of heading 72.03).  
 8408.1010  --- Outboard motors  
  Industrial or laboratory furnaces and ovens, including incinerators, non -electric.  
 8417.1000  - Furnaces and ovens for the roasting, melting or other heat -treatment of ores, pyrites or of metals  
 8417.2000  - Bakery ovens, including biscuit ovens  
 8418.4010  --- Designed for storing dead bodies or blood  
 8418.4020  --- Designed for scientific use and use in research and in laboratories  
 8419.2000  - Medical, surgical or laboratory sterilisers  
  -- For filtering or purifying beverages other than water:  
 8421.2210  --- Industrial type  
 8421.2910  --- Of a type used in industrial machinery (including in agriculture and in relation to water supply, waste water and drainage)  
  - Other appliances:   
 8424.8200  -- Agricultural or horticultural  
84.30   Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; 
pile-drivers and pile -extractors; snow -ploughs and snowblowers.   
  WT/ACC/SPEC/COM/5/Rev.2  
 
- 68 - Heading  HS Code   
 8432.1010  --- Single -furrow ploughs weighing at least 55 kg  
 8432.1020  --- Disc ploughs weighing at least 55 kg  
 8432.1030  --- Mouldboard ploughs weighing at least 55 kg  
 8437.1000  - Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables  
 8438.1000  - Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products  
 8438.2000  - Machinery for the manufacture of confectionery, cocoa or chocolate  
 8438.6000  - Machinery for the preparation of fruits, nuts or vegetables  
 8443.1100  -- Offset printing machinery, reel -fed 
 8443.1200  -- Offset printing machinery, sheet -fed, office type (using sheets with one side not exceeding 22  cm and the other side not exceeding 36 cm in 
the unfolded state)  
 8443.1300  -- Other offset printing machinery  
 8443.1400  -- Letterpress printing machinery, reel fed, excluding flexographic printing  
  - Dry-cleaning machines:  
 8451.1090  --- Other  
 8451.4000  - Washing, bleaching or dyeing machines  
 8474.2000  - Crushing or grinding machines  
  - Mixing or kneading machines:  
 8474.3100  -- Concrete or mortar mixers  
 8474.3200  -- Machines for mixing mineral substances with bitumen  
  Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter.  
  - Machinery for public works, building or the like:  
 8479.1010  --- Vibrators  
 8479.1020  --- Machines and mechanical appliances  
 8479.8200  -- Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines  
 8502.3100  -- Wind-powered  
87.01   Tractors (other than tractors of heading 87.09).  
87.09   Works trucks, self -propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for 
short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles.  
87.13   Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled.  
  Trailers and semi -trailers; other vehicles, not mechanically propelled; parts thereof.  
 8716.2000  - Self-loading or self -unloading trailers and semi -trailers for agricultural purposes  
89.02   Fishing vessels; factory ships and other vessels for processing or preserving fishery products:  
 8906.9010  --- Lifeboats  
  - Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; c omparison cameras 
for forensic or criminological purposes:  
 9006.3010  --- For medical or surgical examination  
 9008.5010  --- Equipment specially designed for the projection of X -ray photographs  
 9011.1010  --- Optical stereoscopic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles  
  Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro -medical 
apparatus and sight -testing instruments.  
  - Electro -diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters):   
  WT/ACC/SPEC/COM/5/Rev.2  
 
- 69 - Heading  HS Code   
 9018.1100  -- Electro -cardiographs  
  - Other instruments and appliances:  
 9018.9010  --- Of a kind used in veterinary sciences  
90.22   Apparatus based on the use of X -rays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, 
including radiography or radiotherapy apparatus, X -ray tubes and other X -ray generators, high tension  
generators, control panels and desks, screens, examination or treatment tables, chairs and the like.  
  Medical, surgical, dental or vete rinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, 
dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating  
movements; parts of the foregoing ar ticles.  
  - Dentists', barbers' or similar chairs and parts thereof:  
  --- Dentists' chairs and parts thereof:  
 9402.1011  ---- Dentists' chairs  
  - Other:  
 9402.9010  --- Operating tables, examination tables and hospital beds with mechanical fittings  
  Other furniture and parts thereof.  
  - Metal furniture of a kind used in offices:  
 9403.1010  --- Specialized equipment for use in laboratories or technical offices  
Note:  
• All consumables are, in principle, excluded from the list of goods eligible for customs duty exemptions.  
• Exemption from customs duties does not imply exemption from other duties and  taxes applicable to imports, such as:  
o Consumption tax, excise taxes, the single administrative charge (RAU), regional cooperation tax ( TCR), trade tax, t he advance tax payment, or the CCIA duty  
   
  WT/ACC/SPEC/COM/5/Rev.2  
 
- 70 - ANNEX 5  
IMPLEMENTATION OF ARTICLES 1, 2, 3, 4, 5, 6, 7, 8 AND 10 OF THE WTO AGREEMENT ON CUSTOMS VALUATION  
WTO Customs Valuation 
Agreement  2015 Customs Code  Draft Order implementing the 2015 Customs Code  
Article 1.1(a)(i), (ii) and (iii), 
1.1(b), 1.1(c) and 1.1(d ) Article 35.1(a), (b), (c) and (d)  Chapter III – Acceptability of transaction value in event of sale  
Article 1.2(a), 1.2(b)(i), (ii) and 
(iii), and 1.2(c)  Article 36.1, 36.2(a), (b) and (c), and 
36.4 Chapter III – Acceptability of transaction value in event of sale  
Article 2.1(a), 2.1(b), 2.2 and 
2.3 Article 38.1 and 38.2(a)  
Article 36.3  Section 2 – Transaction value of identical goods  
▪ Subsection 2 – Conditions of commercial level and quantity  
Article 3.1(a), 3.1(b), 3.2 and 
3.3 Article 38.1 and 38.2(b)  
Article  36.3 Section 2 – Transaction value of identical goods  
 
▪ Subsection 2 – Conditions of commercial level and quantity  
Article 4  - Chapter II – The deductive method   
Article 5.1(a)(i), (ii) (iii) and 
(iv), 5.1(b) and 5.2  Article 38.1 and 38.2(c)  Chapter II – The deductive method  
• Section 1 – Basis for calculation  
o Subsection 2 – Value established on the basis of the selling price of identical or similar 
imported goods  
o Subsection 3 – Value established on the basis of the sel ling price of imported goods sold 
after processing  
▪ Elements to be deducted  
• Section 2 – Elements to be deducted  
 
Article 6.1(a), 6.1(b), 6.1(c) and 
6.2 Article 38.1 and 38.2(d)(i), (ii) and 
(iii) • Section  2 – Elements to be taken into account  in determining the computed value  
o Subsection 1 – Cost or value of materials and fabrication employed in producing the 
imported goods (Article 38(2)(d)(i) of the Customs Code)  
Article 7.1, 7.2(a), 7.2(b), 
7.2(c), 7.2( d), 7.2(e), 7.2(f), 
7.2(g) and 7.3  Article 39.1(a) and (b), and 39.2(a), 
(b), (c), (d), (e), (f) and (g)  Chapter III – Computed value method (Article 38(2)(d) of the Customs Code)  
• Section  1 – General provisions  
Article 8.1(a)(i), (ii) and (iii), 
8.1(b)(i), (ii), (iii) and (iv), 
8.1(c), 8.1(d), 8.2(a), 8.2(b), 
8.2(c), 8.3 and 8.4  Article 40  - 
Article 9.1 and 9.2  - - 
Article 10  - Title three – Alternative methods  
 
 
__________