RESTRICTED  
  
WT/ACC/COM/51/Add.2  
WT/MIN(24)/3/Add.2  
 
18 January  2024 
(24-0416) Page: 1/19 
Working Party on the Accession  of 
the Union of the Comoros    
  
  
REPORT OF THE WORKING PARTY ON THE ACCESSION  
OF THE UNION OF THE COMOROS  
SCHEDULE OF SPECIFIC COMMITMENTS ON SERVICES  
LIST OF ARTICLE II (MFN) EXEMPTIONS  
Addendum  
 As indicated in paragraph 312 of the Report of the Working Party on the Accession of the 
Union of the Comoros (WT/ACC/COM/51 ), the Schedule of Specific Commitments on Services 
resulting from the negotiations between the Union of the Comoros and WTO Members is annexed 
to the Protocol  on the Accession of the Union of the Comoros a nd is reproduced hereunder.  
_______________  
  
 
 
  
  WT/ACC/COM/51/Add.2 • WT/MIN(24)/3/Add.2  
 
- 2 -  
Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or Subsector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
I. HORIZONTAL COMMITMENTS  
All sectors included in this schedule     
  (1) (2) (3) and (4): Eligibility for subsidies may be 
limited to Comorian services and service suppliers, 
i.e. to natural or legal persons resident or established 
in Comorian territory.   
  (3) None, except:  
 
(i) land ownership: WTO Member businesses 
might be limited to the right to lease only, but 
not to own land in the Comoros;  
 
(ii) WTO Member businesses may be required to 
train and upgrade the technical and 
management skills of local employees, subject 
to the specific provisions of other agreements 
signed by the Comorian authorities.   
Acquired rights  The conditions of ownership, management, 
operation, juridical form and scope of activities 
as set out in a licence or other form of approval 
establishing or authorizing the operation or 
suppl y of services by an existing foreign service 
supplier will not be made more restrictive than 
those in existence as of the date of the Union of 
the Comoros' accession to the WTO.  The conditions of ownership, management, 
operation, juridical form and scope o f activities as 
set out in a licence or other form of approval 
establishing or authorizing the operation or supply 
of services by an existing foreign service supplier 
will not be made more restrictive than those in 
existence as of the date of the Union of the 
Comoros' accession to the WTO.   
 (4) Unbound, except for the measures 
concerning temporary entry of the following 
natural persons:  
 
(a) Business visitors  
Persons not based in the Union of the Comoros 
and receiving no remuneration from a source 
located within the Comoros, who are 
representatives of a business carrying on 
activities in a WTO Member and are seeking 
temporary entry into the Comoros for the 
purpose of negotiating for the sale of the 
services of that business, entering into 
agreements to sell services for that business, 
participating in business meetings or preparing 
for the establishment of a commercial presence. (4) Unbound, except for the measures concerning 
temporary entry of the following natural persons as 
specified in the MA column:  
 
(a) Busin ess visitors  
Persons not based in the Union of the Comoros and 
receiving no remuneration from a source located 
within the Comoros, who are representatives of a 
business carrying on activities in a WTO Member and 
are seeking temporary entry into the Comoros  for the 
purpose of negotiating for the sale of the services of 
that business, entering into agreements to sell 
services for that business, participating in business 
meetings or preparing for the establishment of a 
commercial presence. Such representatives  are not 
engaged in making direct sales to the general public.   
  WT/ACC/COM/51/Add.2 • WT/MIN(24)/3/Add.2  
 
- 3 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or Subsector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
Such representatives are not enga ged in making 
direct sales to the general public. Entry for 
business visitors is limited to 90  days in any 
12 months.  Entry for business visitors is limited to 90  days in any 
12 months.  
 (b) Intra-corporate transferees  
 
Persons  who have been employed by their 
organization for a period of not less than one 
year and who seek temporary entry in order to 
render services on behalf of that employer or a 
branch or a subsidiary or affiliates of that 
employer, more specifically, who are one of the 
following:  
 (b) Intra-corporate transferees  
 
Persons  who have been em ployed by their 
organization for a period of not less than one year 
and who seek temporary entry in order to render 
services on behalf of that employer or a branch or a 
subsidiary or affiliates of that employer, more 
specifically, who are one of the follow ing: 
  
 (i) Managers  
 
 Persons within an organization who 
primarily direct the organization, or a 
department or sub -division of the 
organization, supervise and control the 
work of other supervisory, professional or 
managerial employees, have the authority 
to hire and fire or recommend hiring and 
firing, or other personnel actions (such as 
promotion or leave authorization), and 
exercise discretionary authority over 
day-to-day operations. This category does 
not include first -line supervisors, unless  
the employees supervised are 
professionals, nor does it include 
employees who primarily perform tasks 
necessary for the provision of the service.  
 
(ii) Executives  
 
 Persons within an organization who 
primarily direct the management of the 
organization, establish the goals and 
policies of the organization or a major 
component or function of the 
organization, exercise wide latitude in 
decision -making, and receive only general (i) Managers  
 
Persons within an organization who primarily direct 
the organization, or a dep artment or sub -division of 
the organization, supervise and control the work of 
other supervisory, professional or managerial 
employees, have the authority to hire and fire or 
recommend hiring and firing, or other personnel 
actions (such as promotion or lea ve authorization), 
and exercise discretionary authority over 
day-to-day operations. This category does not 
include first -line supervisors, unless the employees 
supervised are professionals, nor does it include 
employees who primarily perform tasks necessar y 
for the provision of the service.  
 
 
 
 
(ii) Executives  
 
Persons within an organization who primarily direct 
the management of the organization, establish the 
goals and policies of the organization or a major 
component or function of the organization, exer cise 
wide latitude in decision -making, and receive only 
general supervision or direction from higher -level 
executives, the board of directors, or stockholders   
  WT/ACC/COM/51/Add.2 • WT/MIN(24)/3/Add.2  
 
- 4 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or Subsector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
supervision or direction from higher -level 
executives, the board of  directors, or 
stockholders of the business. Executives 
do not directly perform tasks related to 
the actual provision of a service or 
services of the organization.  of the business. Executives do not directly perform 
tasks related to the actual provision of a se rvice or 
services of the organization.  
 (iii) Specialists  
 
 Persons within an organization who 
possess knowledge at an advanced level 
of continued expertise and who possess 
proprietary knowledge of the 
organization's services, research, 
techniques, or management. Specialists 
may include, but are not limited to, 
members of licensed professions.  
 
Entry for ICTs is limited to one year, renewable 
annually.  
 
(c) Contractual service suppliers  
 
Persons who are employed by an enterprise 
engaged in substantive business in the Union of 
the Comoros without having a commercial 
presence in the Comoros and who provide a 
service as professionals of a service sector 
pursuant to a contract between the enterprise 
and a client in the Comoros and who  have been 
employed by this enterprise for a period of not 
less than one year prior to their entry into the 
Comoros.  
Entry for CSSs is limited to one year, renewable 
annually.  (iii) Specialists  
 
Persons within an organization who possess 
knowledge at an ad vanced level of continued 
expertise and who possess proprietary 
knowledge of the organization's services, 
research, techniques, or management. 
Specialists may include, but are not limited to, 
members of licensed professions.  
 
 
Entry for ICTs is limited to one year, renewable 
annually.  
 
(c) Contractual service suppliers  
 
Persons who are employed by an enterprise engaged 
in substantive business in the Union of the Comoros 
without having a commercial presence in the 
Comoros and who provide a service as professionals 
of a service sector pursuant to a contract between 
the enterprise and a client in the Comoros and who 
have been employed by this enterprise for a period 
of not less than one year prior to their entry into the 
Comoros.  
 
Entry for CSSs is limited to one year, renewable 
annually.    
  WT/ACC/COM/51/Add.2 • WT/MIN(24)/3/Add.2  
 
- 5 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or Subsector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
II. SECTOR -SPECIFIC COMMITMENTS  
1. BUSINESS SERVICES   
A. Professional services     
(a) Legal services (CPC  861), except for 
the practice of Comorian law;  
(b) Accounting, auditing and bookkeeping 
services (CPC 862);  
(c) Taxation services (CPC  863);  
(d) Architectural services (CPC  8671);  
(e) Engineering services (CPC  8672);  
(f) Integrated engineering services 
(CPC 8673);  
(g) Urban planning and landscape 
architectural services (CPC  8674);  
(i) Veterinary services (CPC  932);  (1) Unbound until five years after the date of 
entry into force of the Protocol of 
Accession of the Comoros to the WTO.  
None thereafter.  
(2) Unbound until five years after the date of 
entry into force of the Protocol of 
Acces sion of the Comoros to the WTO.  
None thereafter.  
(3) Unbound until five years after the date of 
entry into force of the Protocol of 
Accession of the Comoros to the WTO.  
None thereafter.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) Unboun d until five years after the date of entry 
into force of the Protocol of Accession of the 
Comoros to the WTO.  
None thereafter.  
(2) Unbound until five years after the date of entry 
into force of the Protocol of Accession of the 
Comoros to the WTO.  
None ther eafter.  
(3) Unbound until five years after the date of entry 
into force of the Protocol of Accession of the 
Comoros to the WTO.  
None thereafter.  
(4) Unbound, except as indicated in the horizontal 
section.   
(h) Medical and dental services 
(CPC 9312);  
(j) Services provided by midwives, nurses, 
physiotherapists and paramedical 
personnel (CPC  93191).  (1) Unbound until five years after the date of 
entry into force of the Protocol of Accession 
of the Comoros to the WTO.  
None thereafter.  
(2) Unbound until five years after the date of 
entry into force of the Protocol of Accession 
of the Comoros to the WTO.  
None thereafter.  
(3) Unbound until five years after the date of 
entry into force of the Protocol of Accession 
of the Comoros to the WTO.  
None th ereafter.1 
(4)   Unbound, except as indicated in the 
horizontal section.  (1) Unbound until five years after the date of entry 
into force of the Protocol of Accession of the 
Comoros to the WTO.  
None thereafter.  
(2) Unbound until five years after the date of entry 
into force of the Protocol of Accession of the 
Comoros to the WTO.  
None thereafter.  
(3) Unbound until five years after the date of entry 
into force of the Protocol of Accession of the 
Comoros to the WTO.  
None thereafter.2 
(4)   Unbound, exce pt as indicated in the horizontal 
section.   
 
1 Recognition is granted by the Comorian Ministry responsible for health.  
2 Idem.   
  WT/ACC/COM/51/Add.2 • WT/MIN(24)/3/Add.2  
 
- 6 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or Subsector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
B. COMPUTER AND RELATED SERVICES  
(a) Consultancy services related to the 
installation of computer hardware 
(CPC 841);  
(b) Software implementation  services 
(CPC 842);  
(c) Data processing services (CPC 843);  
(d) Database services (CPC  844);  
(e) Other services (CPC  845+849).  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.   
C. RESEARCH AND DEVELOPMENT SERVICES  
(a) R&D services on natural science s 
(CPC 851);  
(b) R&D services on social sciences and 
humanities (CPC  852);  
(c) Interdisciplinary R&D services  
(CPC 853).  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.   
D. OTHER BUSINESS SERVICES     
(a) Advertising services 
 (CPC 871),  excluding 
advertising for alcohol and  
cigarettes;  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.   
(b) Market research services (CPC  864, 
excluding subheading 
CPC 86402 - public  opinion 
polling services);  
(c) Management consulting services  
(CPC 865);  (1) None.  
(2) None.  
(3) None, except that suppliers of such 
services must operate in partnership with 
domes tic suppliers.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None, except as indicated in the horizontal 
section.  
 
(4) Unbound, except as indicated in the horizontal 
section.   
(d)  Technical testing and analysis services 
(CPC 8676);  (1) Unbound until five years after the date of 
entry into force of the Protocol of Accession 
of the Comoros to the WTO. None thereafter.  
(2) Unbound until five years after the date of 
entry into force of the Protocol of Access ion 
of the Comoros to the WTO. None thereafter.  
(3) Unbound until five years after the date of 
entry into force of the Protocol of Accession 
of the Comoros to the WTO. None thereafter.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) Unbound until five years after the date of entry 
into force of the Protocol of Accession of the 
Comoros to the WTO. None thereafter.  
(2) Unbound until five years after the date of entry 
into force of the Protocol of Accession of the 
Comoros to the WTO. Non e thereafter.  
(3) Unbound until five years after the date of entry 
into force of the Protocol of Accession of the 
Comoros to the WTO. None thereafter.  
(4) Unbound, except as indicated in the horizontal 
section.    
  WT/ACC/COM/51/Add.2 • WT/MIN(24)/3/Add.2  
 
- 7 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or Subsector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
(e) Services incidental to agriculture, 
hunting and forestry (CPC  881); (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.   
(f) Services incidental to mining (excluding 
gas and petroleum) (CPC  883); (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.   
(h) Services incidental to manufacturing 
(CPC 884 and  CPC 885). (1) Unbound.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) Unbound.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.   
2. COMMUNICATION SERVICES  
A. and B. Postal and Courier Services (including express delivery services)  (CPC 7511 et CPC 7512)  
Services relating to the handling of items in 
accordance with the following list of subsectors, 
whether for domestic or foreign dest inations.  
The subsectors below are excluded when they 
fall within the scope of services that are 
reserved for the Comoros Post Office, 
i.e. simple letters weighing less than 
500 grams, postcards. Services not elsewhere 
specified  
(і) Handling of addressed w ritten 
communication on any kind of physical 
medium, including:  
 - hybrid mail service  
 - direct mail  
 
(іі) Handling of addressed parcels and 
packages  
(ііі) Handling of addressed press products  
(iv) Handling of items referred to in (і) to (ііі) 
above as registered or insured mail  
(v) Express delivery services for items 
referred to in (і) to (ііі) above  
(vі) Handling of non -addressed items  
(vіі) Document exchange  
(viіі) Other services not elsewhere specified  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, excep t as indicated in the horizontal 
section.  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.  The same treatment will 
be applied to the 
Comoros Post Office and 
to private operators for 
express delivery services.   
  WT/ACC/COM/51/Add.2 • WT/MIN(24)/3/Add.2  
 
- 8 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or Subsector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
C. TELECOMMUNICATIONS SERVICES  
The commitments in this sector have been included in the Schedule in accordance with the "Notes for Scheduling Basic Telecom S ervices Commitments" (S/GBT/W/2/Rev.1) and 
"Market Access Limitations on Spectrum Availabil ity" (S/GBT/W/3).  
 Basic telecommunications services  
(a) Voice telephone services, including 
local, long distance and international 
(CPC 7521);  
(b) Packet -switched data  transmission 
services  (CPC 7523**);  
(c) Circuit -switched data transmission 
services  (CPC 7523**);  
(d) Telex services (CPC  7523**);  
(e) Telegraph services (CPC  7522);  
(f) Facsimile services (CPC  7521** + 
7529**);  
(g) Private leased circuit services 
(CPC 7522** + 7523**);  
- Paging services (CPC  75291);  
- Teleconferencing services;  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None, except as indicated in the horizontal 
section.  
(4) Unbound, except as indicated in the horizontal 
section.  As regards the 
provision of basic 
telecommunication 
services, the Union of 
the Comoros 
undertakes the 
obligations in the 
attached Reference 
Paper.  
Value -added services  
(h) Electronic mail (CPC  7523**);  
(i) Voice mail (CPC  7523**);  
(j) Online information and database 
retrieval (CPC  7523**);  
(k) Electronic data interchange (EDI)   
(CPC 7523 **);  
(l) Enhanced value -added facsimile 
services, including store and forward, 
store and retrieve (CPC  7523**);  
(m) Code and protocol conversion;  
(n) Online information and data processing 
(including transaction 
 processing)  
(CPC 843**);  
(o) Other telecommunications services 
n.e.c. (CPC  75299).  
  (1) None.  
(2) None.  
(3) None.  
 
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None, except as indicated in the horizontal 
section.  
(4) Unbound, except as indicated in the horizontal 
section.    
  WT/ACC/COM/51/Add.2 • WT/MIN(24)/3/Add.2  
 
- 9 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or Subsector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
D. AUDIO -VISUAL SERVICES  
Nothing in this commitment shall require the Union of the Comoros to permit a means of exhibition or trans mission of audio -visual services to the public that is not generally 
permitted by the Comorian Government.  
 
(a) Motion picture or video production and 
distribution services (CPC  9611)3 
(business -to-business only)   (1) None 
(2) None 
(3) None  
(4) Unbound, except as indicated in the 
horizontal commitments  
 (1) None 
(2) None 
(3) None 
(4) Unbound, except as indicated in the horizontal 
commitments   
(b) Motion picture projection services (CPC 
9612)4 (1) None 
(2) None 
(3) None  
(4) Unbound, except as indicated in the 
horizontal commitments  
 (1) None 
(2) None 
(3) None 
(4) Unbound, except as indicated in the horizontal 
commitments   
(e) Sound recording  (1) None 
(2) None 
(3) None 
(4) Unbound, except as indicated in the 
horizontal commitments  (1) None 
(2) None 
(3) None 
(4) Unbound, except as indicated in the horizontal 
commitments  
  
3. CONSTRUCTION AND RELATED ENGINEERING SERVICES  
A. General construction work for building s 
(CPC 512) 
B. Installation and assembly work 
(CPC 514, 516)  
C.  Building completion and finishing work  
(CPC 517) 
D.  Other (CPC  511, 5115, 515, 518)  (1) Unbound.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) Unbound.  
(2) None.  
(3) None.  
(4) Unbound, except for l ower management and 
workers, where the requisite skills are not 
available domestically.   
4. DISTRIBUTION SERVICES  
A. Commission  agents' services 
(CPC 621) (1) Unbound.  
(2) Unbound.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) Unbound.  
(2) Unbound.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.   
 
3 For greater certainty, this subsector excludes broa dcasting on television . 
4 For greater certainty, this subsector excludes broadcasting on television .  
  WT/ACC/COM/51/Add.2 • WT/MIN(24)/3/Add.2  
 
- 10 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or Subsector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
B. Wholesale trade services (CPC  622) (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.   
C. Retailing services (CPC  631 + CPC  632) (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.   
D. Franchising (CPC  8929)  (1) Unbound . 
(2) Unbound . 
(3) None.  
(4) Unbound, except as indicated in the 
horizontal  section.  (1) Unbound.  
(2) Unbound.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.   
5. EDUCATIONAL SERVICES  
C. Higher education services (CPC  923) 
E. Other educational services, including  
technical and vocational training services  
(CPC 929) (1) None.  
(2) None.  
(3) None.5 
(4) Unbound, except as indicated in the 
horizontal section.  (1) None. 
(2) None.  
(3) None.6 
(4) Unbound, except as indicated in the horizontal 
section.   
6. ENVIRONMENTAL SERVICES  
A. Sewage services (CPC  9401)  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None. 
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section .   
B. Refuse disposal services (CPC  9402)  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.   
C. Sanitation and similar services  
 (CPC 9403)  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.   
 
5 Prior technical approval must be obtained from the relevant ministries.  
6 Foreign teachers in foreign -invested education establishments must have no less than five years' teaching experience and be recognized by the Ministry of Education.   
  WT/ACC/COM/51/Add.2 • WT/MIN(24)/3/Add.2  
 
- 11 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or Subsector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
D. Other environmental protection services 
(CPC 9490):  
- Cleaning services of exhaust gases  
(CPC 9404)  
- Noise and vibration abatement services 
(CPC 9405)  
 
- Remediation and clean -up of soil and 
waters, protection of biodiversity and 
landscape (CPC  9406)  
- Other environmental protection services 
(CPC 94090)  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except a s indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.   
7. FINANCIAL SERVICES     
A. Insurance and 
insurance -related services     
(i) Direct insurance (including co -insurance)  
 
(A) Life  
(B) Non -life 
 
(ii) Reinsurance and retrocession;  
(iii) Insurance intermediation, such as 
brokerage and agency;  
(iv) Services auxiliary to insurance, such as 
consultancy, actuarial, risk assessment 
and claim settlement services.  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  
 (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.   
B. Banking and other financial 
services (excluding insurance)     
(v) Acceptance of deposits and other 
repayable funds from the public;  
(vi) Lending of all types, including 
consumer credit, mortgage credit, 
factoring and financing of commercial 
transactions;  
(vii) Financial leasing;  
(viii) All payment and money transmission 
services, including credit, charge and 
debit cards, travellers' cheques and 
bankers drafts (including 
export -import payment);  
(ix) Guarantees and commitments;  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.    
  WT/ACC/COM/51/Add.2 • WT/MIN(24)/3/Add.2  
 
- 12 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or Subsector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
(x) Trading for own account or for account 
of customers, whether o n an 
exchange, in an over -the-counter 
market or otherwise, the following:  
-      money market instruments (cheques, 
bills, certificates of deposits, etc.);  
-  foreign exchange;  
-  derivative products, including futures 
and options;  
-  exchange rate and interest rate 
instruments, such as swaps and 
forward rate agreements, etc.;  
-  transferable securities;  
-  other negotiable instruments and 
financial assets, such as bullion;  
(xi) Participation in issues of all kind of 
securities, including underwriting an d 
placement as agent (whether publicly 
or privately) and provision of services 
related to such issues;  
(xii) Money broking;  
(xiii) Asset management, such as cash or 
portfolio management, all forms of 
collective investment management, 
pension fund managemen t, custodial 
depository and trust services;  
(xiv) Settlement and clearing services for 
financial assets, including securities, 
derivative products, and other 
negotiable instruments;  
(xv) Provision and transfer of financial 
information, and financial data 
processing and related software by 
suppliers of other financial services ; 
(xvi) Advisory, intermediation and other 
auxiliary financial services on all the 
activities listed in subparagraphs (v) 
through (xv), including credit  
reference and analysis, investme nt and 
portfolio research and advice, advice 
on acquisition and on corporate 
restructuring and strategy.   
  WT/ACC/COM/51/Add.2 • WT/MIN(24)/3/Add.2  
 
- 13 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or Subsector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
8. HEALTH -RELATED AND SOCIAL SERVICES (other than those in section  1.A.h -j.) 
A. Hospital services: Ownership and 
management  of private hospitals and 
clinics only (CPC  9311)  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None.7 
(4) Unbound, except as indicated in the horizontal 
section.   
9. TOURISM AND TRAVEL -RELATED SERVICES   
A. Hotel and restaurant services 
(including  catering services)     
- Lodging services (CPC  64110)  
- Food services (CPC  642) and beverage 
serving services (CPC  643) (1) None.  
(2) None.  
(3) Unbound until three years after the date 
of entry into force of the Protocol of 
Accession of the Comoros to the WTO.  
None thereafter, but only for hotels with 
more than 30 rooms.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) Unbound until three years aft er the date of 
entry into force of the Protocol of Accession of 
the Comoros to the WTO.  
None thereafter, but only for hotels with more 
than 30 rooms.  
(4) Unbound, except as indicated in the horizontal 
section.   
B. Travel agency and tour operator services 
(CPC 7471)  (1) None.  
(2) None.  
(3) Unbound until three years after the date 
of entry into force of the Protocol of 
Accession of the Comoros to the WTO.  
None thereafter.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) Unbound until three years after the date of 
entry into force of the Protocol of Accession of 
the Comoros to the WTO.  
None thereafter.  
(4) Unbound, except as indicated in the horizontal 
section.   
C. Tour guides (CPC  7472)  (1) Unbound.  
(2) Unbound.  
(3) Unbound, except for tour guides with 
language capabilities not otherwise 
available in the Comoros.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) Unbound.  
(2) Unbound.  
(3) Unbound.8  
 
 
(4) Unbound, except as indicated in the horizontal 
section.   
 
7 Conditions: employees of WTO Member businesses who provide such services must have no less than five years' experience in this field and be recognized by the Minist ry 
responsible for health.  
8 WTO Member tour guides must have at least five years' experience in this field and be recognized by the Ministry responsible for tourism in the Union of the Comoros.  
  
  WT/ACC/COM/51/Add.2 • WT/MIN(24)/3/Add.2  
 
- 14 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or Subsector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
11. TRANSPORT SERVICES     
A.  Maritime transport services    
(a) International passenger transportation  
(CPC 7211 less cabotage);  
 
(b) Freight transportation (CPC  7212).  (1) None.  
(2) None.  
(3) (a) Establishment of a registered company 
for the purpose of operating a fleet 
under the national flag: Unbound.  
 (b) Other forms of commercial presence 
for the supply of international 
maritime transport services: None.  
(4) Unbound, except as indicated in the 
horizontal section.   (1) None.  
(2) None.  
(3) None.  
 
 
 
 
 
(4) Unbound, except as indicated in the horizontal 
section.  The following services 
are available to 
international maritime 
transport service 
suppliers on reasonable 
and non -discriminatory 
terms and conditions:  
1. Pilotage and 
berthing;  
2. Towing and tug 
assistance;  
3. Provisioning, 
fuelling and 
watering;  
4. Garbage collecting 
and ballast waste 
disposal;  
5. Port capta in 
services;  
6. Navigation aid;  
7. Shore -based 
operational services 
essential to ship 
operations, 
including 
communications, 
water and electrical 
supplies;  
8. Emergency repair 
facilities;  
9. Anchorage, berth 
and berthing 
services.  
Maritime auxiliary services  
- Maritime cargo handling and transhipment 
services  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.    
  WT/ACC/COM/51/Add.2 • WT/MIN(24)/3/Add.2  
 
- 15 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or Subsector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
 C. Air transport services    
- Selling and marketing of air transport 
services (CPC  66110);  (1) Unbound for commercial transport of 
passengers and goods between any two 
points located in Comorian territory.  
None for other services.  
(2) None.  
(3) Unbound for commercial transport of 
passengers and goods between any 
two points located in Comorian territory.  
None for other services.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) Unbound for commercial transport of 
passengers and goods between any two points 
located in Comorian territory.  
None for other services.  
(2) None.  
(3) Unbound for commercial transport of 
passengers and goods between any two points 
located in Comorian territory.  
None for other services.  
(4) Unbound, except as indicated in the horizontal 
section.   
- Computer reservation systems.  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.   
(d) Maintenance and repair of aircraft  
(CPC 8868).  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.   
H. Services auxiliary to all modes of transport  
(a) Cargo -handling services (CPC  741);  
(b) Warehouse and storage services  
(CPC 742);  
(c) Freight transport agency services  
(CPC 748).  (1) Unbound until five years after the date of 
entry into force of the Protocol of 
Accession of the Comoros to the WTO.  
None thereafter.  
(2) Unbound until  five years after the date of 
entry into force of the Protocol of 
Accession of the Comoros to the WTO.  
None thereafter.  
(3) Unbound until five years after the date of 
entry into force of the Protocol of 
Accession of the Comoros to the WTO.  
None thereafter.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) Unbound until five years after the date of entry 
into force of the Protocol of Accession of the 
Comoros to the WTO.  
None thereafter.  
(2) Unbound until five years after the date of entry 
into force of the Protocol of Accession of the 
Comoros to the WTO.  
None thereafter.  
(3) Unbound until five years after the date of entry 
into force of the Protocol of Accession of the 
Comoros to the WTO.  
None thereafter.  
(4) Unbound, except as indicated in the horizontal 
section.    
  WT/ACC/COM/51/Add.2 • WT/MIN(24)/3/Add.2  
 
- 16 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or Subsector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
12. ENERGY SERVICES     
Distribution  
- Fossil energy:  
(a) Services incidental to energy 
distribution (CPC  887) 
(b) Trade services incidental to 
retail sales of motor fuel 
(CPC 613) 
(c) Services incidental to retail 
sales of bottled gas 
(CPC 63297)  
(d) Services incidental to mining 
(CPC 88300)  
(e) Related scientific and technical 
consulting services: off -shore 
oil and gas exploration 
(CPC 86751)  
(f) Administrative fuel and energy 
related services (CPC  91132)   
 
(1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.   
 
(1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.   
 
 WT/ACC/COM/51/Add.2 • WT/MIN(24)/3/Add.2  
 
- 17 - 
 
  TELECOMMUNICATIONS SERVICES REFERENCE PAPER  
 
Scope  
The following are definitions and principles on the regulatory framework for the basic 
telecommunications services.  
Definitions  
"Users " mean service consumers and service suppliers.  
"Essential facilities " mean facilities of a public telecommunications transport network or service that  
(a) are exclusively or predominantly provided by a single or limited number of supplie rs; 
and 
(b) cannot feasibly be economically or technically substituted in order to provide a service.  
"A major supplier " is a supplier which has the ability to materially affect the terms of participation 
(having regard to price and supply) in the relevant  market for basic telecommunications services as a 
result of:  
 (a) control over essential facilities; or  
 (b) use of its position in the market.  
1. Competitive safeguards  
1.1 Prevention of anti -competitive practices in telecommunications  
Appropriate measures shall be maintained for the purpose of preventing suppliers who, alone or 
together, are a major supplier from engaging in or continuing anti -competitive practices.  
1.2 Safeguards  
The anti -competitive practices referred to above shall i nclude in particular:  
 (a) engaging in anti -competitive cross -subsidization;  
 (b) using information obtained from competitors with anti -competitive results; and  
(c) not making available to other services suppliers on a timely basis technical  information 
about essential facilities and commercially relevant information which are necessary 
for them to provide services.  
2. Interconnection  
2.1 This section applies to linking with suppliers providing public telecommunications transport 
networks or services in ord er to allow the users of one supplier to communicate with users of 
another supplier and to access services provided by another supplier, where specific 
commitments are undertaken.  
 
2.2 Interconnection to be ensured  
 
Interconnection with a major supplier will be ensured at any technically feasible point in the network. 
Such interconnection is provided.  
(a) under non -discriminatory terms, conditions (including technical standards and 
specifications) and rates and of a quality no less favourable than that provided for its own 
like services or for like services of non -affiliated service suppliers or for its subsidiaries or 
other affiliates;  WT/ACC/COM/51/Add.2 • WT/MIN(24)/3/Add.2  
 
- 18 - 
 
  (b) in a timely fashion, on terms, conditions (including technical standards and specifications) 
and cost -oriented rates that are transparent, reasonable, having regard to economic 
feasibility, and sufficiently unbundled so that the supplier need not pay for network 
components or facilities that it does not require for the service to be provided; and  
(c) upon request, at points in addition to the network termination points offered to the 
majority of users, subject to charges that reflect the cost of construction of necessary 
additional facilities.  
2.3 Public availability of the procedures for interconne ction negotiations  
The procedures applicable for interconnection to a major supplier will be made publicly available.  
2.4 Transparency of interconnection arrangements  
It is ensured that a major supplier will make publicly available either its interconnecti on agreements 
or a reference interconnection offer.  
2.5 Interconnection: dispute settlement  
A service supplier requesting interconnection with a major supplier will have recourse, either:  
 (a) at any time; or  
(b) after a reasonable period of time which has been made publicly known to an 
independent domestic body, which may be a regulatory body as referred to in 
paragraph 5 below, to resolve disputes regarding appropriate terms, conditions and 
rates for interconnection within a reasonable period of time, to the extent that these 
have not been established previously.  
3. Universal service  
Any Member has the right to define the kind of universal service obligation it wishes to maintain. Such 
obligations will not be regarded as anti -competitive per se , provided they are administered in a 
transparent, non -discriminatory and competitively neutral manner and are not more burdensome than 
necessary for the kind of universal service defined by the Member.  
4. Public availability of licensing criteria  
Where a lic ence is required, the following will be made publicly available:  
(a) all the licensing criteria and the period of time normally required to reach a decision 
concerning an application for a licence; and  
 (b) the terms and conditions of individual licences.  
 
The reasons for the denial of a licence will be made known to the applicant upon request.  
5. Independent regulators  
The regulatory body is separate from, and not accountable to, any supplier of basic telecommunications 
services. The decisions of and the p rocedures used by regulators shall be impartial with respect to all 
market participants.  
6. Allocation and use of scarce resources  
Any procedures for the allocation and use of scarce resources, including frequencies, numbers and 
rights of way, will be carried out in an objective, timely, transparent and non -discriminatory manner. 
The current state of allocated frequency bands will be made publicly available, but detailed 
identification of frequencies allocated for specific government uses is not require d. 
  
  WT/ACC/COM/51/Add.2 • WT/MIN(24)/3/Add.2  
 
- 19 - UNION OF THE COMOROS – LIST OF ARTICLE II (MFN) EXEMPTIONS  
Sector or subsector  Description of measure indicating its 
inconsistency with Article II  Countries to which the measure 
applies  Intended duration  Conditions creating the 
need for the exemption  
All sectors  Measures extending preferential treatment for 
commercial presence pursuant to bilateral 
investment agreements  All countries that have signed or 
will sign bilateral investment 
agreements with the Union of the 
Comoros  Indefinite  Fostering of investment in the 
Union of the Comoros  
All sectors  Measures extending preferential treatment for 
commercial prese nce pursuant to bilateral 
double  taxation agreements  All countries that have signed or 
will sign bilateral double taxation 
agreements with the Union of the 
Comoros  Indefinite  Fostering of investment in the 
Union of the Comoros  
Legal services  Measures based on the principle of reciprocity in 
terms of the capacity to plead in a jurisdiction  All countries. Capacity facilitated 
for OHADA countries  Indefinite  Sharing of a common legal 
space (OHADA law)  
Audio -visual services  Measures relating to b roadcasting and other 
similar forms of transmission of audio -visual 
works, including television and radio 
programmes, meeting origin criteria and other 
criteria established by the relevant agreements  All countries with which bilateral 
and plurilateral agre ements are in 
force, now or in the future  Indefinite  Preservation and promotion of 
cultural identity and heritage 
and development of cultural 
links 
Audio -visual services  Measures based on intergovernmental and 
plurilateral co -production agreements, which 
confer national treatment to audio -visual works 
covered by such agreements, including 
production and distribution subsidies  All countries with which bilateral 
and plurilateral agreements are in 
force, now or in the future  Indefinite  Preservation and promot ion of 
cultural identity and heritage 
and development of cultural 
links 
Audio -visual services  Measures granting the benefit of support 
programmes to audio -visual works, including 
television and radio programmes, and to 
suppliers of such works meeting certain origin 
criteria  All countries with which bilateral 
and plurilateral agreements are in 
force, now or in the future  Indefinite  Preservation and promotion of 
cultural identity and heritage 
and development of cultural 
links 
 
 
__________