RESTRICTED  
  
WT/ACC/SPEC/COM/5/Rev. 6 
 
6 December  2023 
(23-8308) Page: 1/91 
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  
_______________  
 
 
 
  WT/ACC/SPEC/COM/5/Rev.6   
 
- 2 - 
 
  TABLE OF CONTENTS  
 
I. INTRODUCTION  ................................ ................................ ................................ ....... 5 
DOCUMENTATION PROVIDED  ................................ ................................ ...........................  5 
INTRODUCTORY STATEMENTS  ................................ ................................ ..........................  5 
II. ECONOMIC POLICIES  ................................ ................................ ...............................  7 
- Monetary and Fiscal Policy  ................................ ................................ .........................  7 
- Foreign Exchange and Payments  ................................ ................................ ...............  10 
- Investment Regime  ................................ ................................ ................................ . 11 
- State Ownership and Privatization  ................................ ................................ .............  14 
- Pricing Policies  ................................ ................................ ................................ ....... 15 
- Competition Policy  ................................ ................................ ................................ .. 18 
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES  ................................ .........  19 
- Powers of Executive, Legislative and Judicial Branches of Government  ............................  19 
- Authority of Sub -Central Governments  ................................ ................................ ...... 23 
IV. POLICIES AFFECTING TRADE IN GOODS  ................................ ................................  25 
- Trading Rights  ................................ ................................ ................................ ........  25 
- Trade Facilitation  ................................ ................................ ................................ .... 29 
A. IMPORT REGULATIONS  ................................ ................................ ..........................  31 
- Ordinary customs duties  ................................ ................................ ..........................  31 
- Other d uties and charges  ................................ ................................ .........................  31 
- Tariff rate quotas, tariff exemptions  ................................ ................................ ..........  33 
- Fees and charges for services rendered ................................ ................................ ...... 33 
- Application of internal taxes to impo rts ................................ ................................ ...... 34 
- Quantitative import restrictions, including prohibitions, quotas and licensing systems  ....... 36 
- Customs valuation  ................................ ................................ ................................ .. 38 
- Rules of origin  ................................ ................................ ................................ ........  40 
- Other customs formalities  ................................ ................................ ........................  41 
- Preshipment inspection  ................................ ................................ ............................  42 
- Anti-dumping, countervailing duties, safeguard regimes  ................................ ...............  42 
B. EXPORT REGULATIONS  ................................ ................................ ..........................  44 
- Customs tariffs, fees and charges for services rendered, application of internal taxes  
to exports  ................................ ................................ ................................ .............  44 
- Export restrictions  ................................ ................................ ................................ .. 45 
- Export subsidies  ................................ ................................ ................................ ..... 45 
C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS  ...............................  46 
- Industrial policy, including subsidies  ................................ ................................ ..........  46 
- Technical barriers to trade, standards and certification  ................................ .................  47 
- Sanitary and phytosanitary measures  ................................ ................................ ........  51 
- Trade -related investment measures  ................................ ................................ ..........  57 
- State -trading entities  ................................ ................................ ..............................  57 WT/ACC/SPEC/COM/5/Rev.6  
 
- 3 - 
 
  - Free zones, special economic areas  ................................ ................................ ...........  58 
- Government procurement  ................................ ................................ ........................  58 
- Transit  ................................ ................................ ................................ ..................  59 
- Agricultural po licies ................................ ................................ ................................ . 59 
(a) Imports  ................................ ................................ ................................ .................  59 
(b) Exports  ................................ ................................ ................................ .................  60 
(c) Internal policies  ................................ ................................ ................................ ...... 60 
- Trade in civil aircraft  ................................ ................................ ...............................  62 
V. TRADE -RELATED INTELLECTUAL PROPERTY REGIME  ................................ .............  62 
- GENERAL  ................................ ................................ ................................ ...............  62 
- Intellectual property rights policy  ................................ ................................ ..............  62 
- Responsible agencies for policy formulation and implementation  ................................ .... 62 
- Participation in international intellectual property agreements  ................................ ....... 63 
- Application of national and MFN treatment to foreign nationals  ................................ ...... 63 
- Fees and taxes  ................................ ................................ ................................ ....... 64 
- SUBSTANTIVE STANDARDS OF PROTECTION, INCLUDING PROCEDURES  
FOR THE ACQUISITION AND MAINTENANCE OF INTELLECTUAL PROPERTY  
RIGHTS  ................................ ................................ ................................ ..................  64 
- Copyright and related rights (including rights of performers, producers of  
phonograms and broadcasting organizations)  ................................ .............................  64 
- Trademarks, including service marks  ................................ ................................ .........  68 
- Geographical indications, inc luding appellations of origin  ................................ ..............  69 
- Industrial designs  ................................ ................................ ................................ ... 69 
- Patents  ................................ ................................ ................................ .................  69 
- Plant variety protection  ................................ ................................ ...........................  70 
- Layout Designs of Integrated Circuits  ................................ ................................ ........  70 
- Requirements on undiscl osed information, including trade secrets and test data  ..............  70 
- All other categories of intellectua l property  ................................ ................................ . 70 
- MEASURES TO CONTROL ABUSE OF INTELLECTUAL PROPERTY RIGHTS  .................  70 
- ENFORCEMENT  ................................ ................................ ................................ ....... 71 
- Civil judicial procedures and remedies  ................................ ................................ ....... 71 
- Provisional measures  ................................ ................................ ..............................  71 
- Administrative procedures and remedies  ................................ ................................ .... 72 
- Special border measures  ................................ ................................ .........................  72 
- Criminal procedures  ................................ ................................ ................................  72 
- TRANSITIONAL ARRANGEMENTS  ................................ ................................ ...........  72 
VI. POLICIES AFFECTING TRADE IN SERVICES  ................................ ...........................  73 
VII.  TRANSPARENCY  ................................ ................................ ................................ ..... 76 
- Publication of information on trade  ................................ ................................ ............  76 
- Notifications  ................................ ................................ ................................ ...........  76 
VIII.  TRADE AGREEMENTS  ................................ ................................ .............................  77 
CONCLUSIONS  ................................ ................................ ................................ ................  78 WT/ACC/SPEC/COM/5/Rev.6   
 
- 4 - 
 
  ANNEX 1  ................................ ................................ ................................ .........................  79 
ANNEX 2  ................................ ................................ ................................ .........................  83 
ANNEX 3  ................................ ................................ ................................ .........................  84 
ANNEX 4  ................................ ................................ ................................ .........................  85 
ANNEX 5  ................................ ................................ ................................ .........................  87 
APPENDIX  ................................ ................................ ................................ ......................  88 
 
 
  WT/ACC/SPEC/COM/5/Rev.6  
 
- 5 - 
 
  I. INTRODUCTION  
1. The Government 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 Government of the 
Union of the Comoros to accede to the WTO un der 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 21 September 2021 , 19 May 2022 , 19 January 2023 , 5 October 2023  and 
[…] under the Chairmanship of H.E. Omar Zniber (Morocco) .  
DOCUMENTATION PROV IDED  
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 of 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/ 31; 
WT/ACC/COM/34 ; WT/ACC/COM/38 ; WT/ACC/COM/4 2; WT/ACC/COM/48 ; and WT/ACC/COM/49 ) 
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 investment 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 dep endence on development aid and transfers from the diaspora.  With a gross WT/ACC/SPEC/COM/5/Rev.6   
 
- 6 - 
 
  national income (GNI) per capita of USD 1, 4211 the country had joined the rank s of low middle -
income countries.  Poverty affected 38% of the population  according to the IMF .  
6. The process of trade liberalization had begun in the 1980s and had accelerated in recent 
years as a result of the positive role played by trade as  a driver of the development of Comoros. 
The Comorian government's commitment to trade  liberalization had manifested itself through the 
implementation of structural reforms and the conclusion of trade agreements with foreign partners.  
7. Comoros' long -term development plan, the Emerging Comoros Plan 2030  (Plan Comores 
Émergent, PCE ), had been  introduced in 2019 and outlined the country's ambition to become an 
emerging country  by 2030 . Comoros' ambition was to 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.  Trade w as a 
priority in the implementation of the PCE.  The PCE was built around five pillars: (i) tourism and 
crafts; (ii) a blue economy; (iii) financial and logistical services hub in the Indian Ocean; 
(iv) modernized agriculture for food security; and (v) indu strial niches and economic diversification. 
In addition to these five pillars, the PCE identified five catalysts aimed at supporting and 
strengthening the pillars, namely (i) reform of the political and institutional framework; 
(ii) infrastructure upgrade;  (iii) human capital development; (iv) business environment reform for 
competitiveness; and (v) digital revolution. The country had initiated significant reforms at all levels 
with a view to making structural changes conducive to its emergence. An Interim Development Plan 
2020-2024 ( Plan de développement intérimaire ) had been derived from the PCE,  which  provided 
inter alia  for the implementation of a value added tax ( VAT). The Direct orate-General of Taxation  
(Direction Générale des Impôts, DGI ) was the lead agency in charge of introducing the VAT .  
8. The representative of Comoros added that  WTO Membership was an integral part of 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 round table on technica l assistance needs 
had been organized in January 2022. As a follow -up, Comoros would establish a committee  on 
technical assistance needs  to liaise with potential partners. Comoros' technical assistance needs had 
been outlined  in a technical assistance plan submitted to the Working Party  (available through 
document WT/ACC/COM/ 33). 
9. Members welcomed the importance Comoros 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 i mportance 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.  
 
1 Atlas method. Source: World Bank, 2021.  WT/ACC/SPEC/COM/5/Rev.6  
 
- 7 - 
 
  10. 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 sum marized below in paragraphs 12 to 309.  
11. This Report applies to the customs territory of the Union of the Comoros.  
II. ECONOMIC POLICIES   
- Monetary and Fiscal Policy  
12. 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 C omores, BCC ), which was  to conduct  the 
monetary policy of the Union of the Comoros by  maintaining price stability while regulating the 
money supply.   
13. The aim of BCC's monetary policy was to contribute to stabilizing the macroeconomic 
situation through mone tary 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 
on lending were set by financial establishments on the basis of  floor (7%) and ceiling (14%) rates 
announced by the Minister of Finance acting on a proposal from the BCC.  Inflation had been contained 
at below 3% over the last 20 year s. The BCC's foreign currency reserves could cover  for over 
7 months of imported goods and services.  
14. 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 Como ros, 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 institutions . Requests for approval had to indicate, inter alia , the 
legal status ; the registered capital ; the location of the company's head office on the national territory ; 
the locations where it intended to open branches, agencies or offices in view of current or foreseeable 
needs in the regions concerned ; the names and titles of th e persons responsible for its administration, 
its direction or management ; its financial soundness ; the experience it had gained ; the activities in 
which it intended 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. Approval could be subject to specific prudential requirements 
determined by the Central Bank. These requirements could be subsequently amended at the request 
of the Bank or the financial estab lishment seeking approval. The representative of Comoros 
acknowledged , however, that a foreign -owned branch, including a bank branch, had to be attached 
("affiliated") to a company incorporated, or to be incorporated, under the law of an OHADA State  WT/ACC/SPEC/COM/5/Rev.6   
 
- 8 - 
 
  Party within two years of establishment, or the branch could be deregistered . A possibility existed to 
extend this period by an additional two years. This requirement arose  from the provisions of Article 
120 of OHADA's Uniform Act .  
15. A Member stated that requiring a branch to be owned by a person of a specific country was 
a market access barrier , which  appear ed inconsistent with MFN treatment  and Comoros' 
commitments for branching  in banking and insurance . This Member requested this barrier to be 
removed from Comoros' trade regime prior to the date of accession.  
16. The representative of Comoros replied that the OHADA Court had issued two advisory 
opinions relevant to the provisions o f Article 120 of the OHADA Uniform Act , namely  advisory opinions 
Nos. 002/2016 of 18  October  2016 and 06/2017/AC  of 7 November 2017 . Comoros interpreted these 
opinions on Article 120 to allow for unlimited extensions for maintaining branches of companies 
operating in regulated industries, including the aviation industry  (which had been subject to advisory 
opinion No. 002/2016 ), banking, insurance, and oil, gas, and mining  (see "Trading Rights") . 
17. 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.  The General Tax and Property 
Administration had been replaced in 2023 by the Directorate -General of Taxation (Direction Générale 
des Imp ôts, DGI ) pursuant to Presidential Decree No. 23 -044/PR of 12 May 2023 . 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 DGI responsible for the taxation of all enterprises with a turnover of more than KMF 80 million . 
The taxation of compani es with a turnover between KMF  20 million and KMF 80  million was the 
responsibility of the Directorate of Small and Medium -Sized Enterprises ( Direction des Petites et 
Moyennes Entreprises, DPME ).  
18. 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.   
19. 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 WT/ACC/SPEC/COM/5/Rev.6  
 
- 9 - 
 
  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 joint stock companies in which the Union 
of the Comoro s, the islands, the local authorit ies, or the public institutions held all equity capital  
directly or indirectly . In reply to a specific question, the representative of Comoros said that p ublic 
institutions 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 competen ce conferred upon them by law. They consisted of deliberative (council) and 
executive (mayor) bodies.  
20. 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  to (i) improve domestic revenue 
collection by the AGID and later the DGI ; (ii) help th e 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 used efficiently and effectively; and (iii)  equip the 
financial ad ministrations with skills in a sustainable manner and to support their improved 
performance by providing for  the continuous training of staff responsible for managing  the public 
finances. While  structural challenges remained, th e implementation of this str ategy had already 
resulted in a significant improvement in the fiscal balance.  
21. 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 s ector. 
In addition, it  was envisaged that, indirectly, the private sector would also contribute to moderating 
the wage bill. Rather than reviewing private sector wages, the 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 Government would promote the use of labour -intensive projects, based on the High 
Labour In tensity (HLI) approach aimed at generating large employment .  
22. 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 was not the main 
purpose of the new Tax Code. 
23. He added that t he Government intended to replace  all currently applicable internal taxes by 
a new value added tax (VAT). A VAT implementation action plan had been drawn up (see Table 5). 
24. Noting that tax reform appeared to be very important to this accession process, including in 
the context of VAT introduction, a  Member asked Comoros to explain its strategy to improve the tax 
admini stration.  
25. The representative of Comoros replied that administrative im provements had been made 
throug h joint support provided by the African Development Bank and the IMF. These improvements 
included (i) the o perationalization of technical services and implementation of  a tax management WT/ACC/SPEC/COM/5/Rev.6   
 
- 10 - 
 
  software; (ii) training of AGID/ DGI staff on various subjects  includin g methodology related to 
taxation, control , and tax dispute  management methods ; (iii) running national awareness -raising 
campaigns on taxation; and (iv) implementation of a tax information and management system 
(SIGIT). He added that t he Interim Developmen t Plan 2020-2024 (Plan de développement 
intérimaire ), which had been  derived from the PCE, provide d for the implementation of VAT.  
- Foreign Exchange and Payments  
26. The representative of Comoros said that the foreign exchange system in the Union of the 
Como ros 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) Decr ee 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 matt ers relating to the CFA franc and the Comorian 
franc (KMF).  
27. 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 e ntered into a commitment 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.  
28. 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 statutory obligation 
to surrender all foreign exchange proceeds from export transactio ns 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 . 
The conversion was done at market rate s. 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  at market rates . Thus, 
exporters which had surrendered foreign exchange proceeds , could immediately convert t heir 
Comorian francs into foreign currency to pay for imports.  He held the view that there were no 
transaction costs involved in applying the surrender requirement.   
29. The representative of Comoros confirmed there were no requirements or restrictions on the 
acquisition of foreign exchange for the payment of foreign merchandise, services, or investments.  
The representative of Comoros also confirmed that Como ros would not maintain any restrictions or 
requirements 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 WT/ACC/SPEC/COM/5/Rev.6  
 
- 11 - 
 
  deposits, a prior authorization requirement for acquiring foreign exchange to pay for imported 
merchandise, and taxes on the acquisition of foreign exchange.  The Working Party took note of these 
commitments . 
30. The representative of Comoros also stated that Comor os would implement its obligations 
with respect to foreign exchange matters in accordance with the provisions of the WTO Agreement 
and related declarations and decisions of the WTO that concerned the IMF.  The representative of 
Comoros further recalled Como ros' acceptance in June 1996 of Article  VIII of the IMF's Articles of 
Agreement, which provides for freedom of current transfers. Specifically, Article VIII provides that 
"Subject to the provisions of Article VII, Section 3(b) and Article XIV, Section 2 no member shall, 
without the approval of the Fund, impose restrictions on the making of payments and transfers for 
current international transactions".  The Working Party took note of these commitments . 
- Investment Regime  
31. The representative of Comoros said t hat 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 forward 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 refor m agenda would be undertaken in 
parallel to the emergency reforms.  
32. Additional policy tools used to attract foreign direct investment included the ratification of 
the Convention Establishing the Multilateral Investment Guarantee Agency (MIGA); and accession  to 
the Common Investment Area of the Common Market for Eastern and Southern Africa (yet to be 
ratified).  
33. The Government would also work towards the implementation of a new independent 
structure to combat corruption and illicit enrichment.  The competences  of the previously existing 
anti-corruption body had been transferred to the division of the Supreme Court acting as the court 
of auditors, a division specializing in judicial matters relating to public accounts.  A number of 
measures had already been intro duced to combat corruption, notably: (i) a requirement that all 
candidates appointed to a position of responsibility had to make an annual asset declaration; 
(ii) ratification of the United Convention Against Corruption; (iii) enactment of the Government 
Procurement Code; (iv) entry into operation  of the Regulatory Authority for Government 
Procurement; (v) establishment of a national committee to prevent and combat corruption , which 
developed an anti -corruption strategy adopted in 2013; (vi) adoption of a public finance management 
reform strategy 2014 -2016, which had been renewed for 2016 -2020; (vii) signing of a memorandum 
of understanding with GIABA, a regional body combatting money laundering and the financing of 
terrorism; (viii) establish ment of a Financial Intelligence Unit; (ix) organization of various training 
courses on anti -corruption topics; and (x)  adoption of Decree No.  22-006/PR of 18 January 2022 WT/ACC/SPEC/COM/5/Rev.6   
 
- 12 - 
 
  enacting Law No. 21 -015/AU of 29  June 2021 establishing the structure and operation of a judicial 
body for economic and financial matters.  
34. As a result of the Government's efforts  to improve the business environment , specific 
progress had been registered on four of the World Bank's "Doing Business" subindices (i ) "starting a 
business"; (ii) "registering property"; (iii) "getting credit"; and (iv) "enforcing contracts". Actions had 
also been carried out in other areas, in particular "getting electricity", "dealing with construction 
permits" and "trading across bor ders".  
35. 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 projects. Pursuant to A rticle 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  and obtain approv als, and for 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 environment . In 
additio n, 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. He noted, however, that n either the ANPI nor any other 
agency provide d subsidies  to producers.  
36. The representative of Comoros said that a new Investment Code had been adopted on 
28 December 2020 (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 Inv estment Code included 
freedom of investment, equal treatment, property rights 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, suspensi on 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 regim es 
(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 prior ity 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.  
37. 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  investment. 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 telecommunicat ions activities WT/ACC/SPEC/COM/5/Rev.6  
 
- 13 - 
 
  and oil exploration and  exploitation activities, where these activities already benefited, under specific 
sectoral codes, from investment protection clauses and/or tax and customs incentives; (iii) activities 
of non -profit organizations; an d (iv) banking, financial and insurance activities.  
38. He added that certain activities were regulated and were subject to approvals. There were 
two types of approval: (i) the relevant technical ministries issued operating authorizations following 
the examin ation of the file (e.g., the Ministry of Health issued all approvals 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 w ishing 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 reque st by members 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.  
39. The representative of Comoros  added that there were no provisions which discriminated 
against foreign companies in Comoros' legal and regulatory framework. Benefits under th e 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 gua rantees and privileges beyond those 
established by the Investment Code. He confirmed that none of the benefits under the current 
Investment Code  or any other authority were made contingent, in law or in fact, on export 
performance, import substitution, or local content requirements.  
40. Asked specifically about the turnover tax, the representative of Comor os said that there had 
been no turnover tax since the 1990s.  
41. 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 la id out in a note drawn up with the 
support of the World Bank.  
42. 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 
Nationa l 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 statisti cs, conduct studies and 
analyses, and provide guidance to importers. Asked to describe the types of support that would be 
provided, the representative of Comoros 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 compliance with 
the WTO Agreements .  WT/ACC/SPEC/COM/5/Rev.6   
 
- 14 - 
 
  43. 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 Citizenship in the Union of the Comoros and  by invest ing a prescribed  
minimum sum.  The econ omic 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 
Septembe r 2016.  
- State Ownership and Privatization  
44. 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 economy and to prioritiz e the role 
of the private sector as a driver of development.  
45. The representative of Comoros noted that the share of GDP of State -owned enterprises 
(SOEs) amounted to less than 3%. The State -owned companies in Comoros were (i) SCH - Société 
Comorienne 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) . Comoros' SOEs, including ONICOR, acted in 
accordance with commercial considerations. For example, these enterprises applied a re asonable 
profit margin after cost recovery. SONELEC was the only SOE to receive State subsidies so that 
consumer prices remained affordable. He added that t he State would participate as an equity 
shareholder in SOEs only in the framework of the OHADA Unifo rm Act relating to commercial law and 
commercial companies (Articles  664 and 665).  
46. 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, at 
present , there were no goods and services cross-arrears between SOEs . Concerning taxation, he said 
that SOEs were not taxed differently f rom privately -owned enterprises (Article 5 of the Tax Code).  
47. The representative of Comoros added that s everal SOEs had been privatized since the 1990s. 
In the te lecommunications  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). ONICOR's 
import monopoly on rice had been discontinued pursuant to Article 25 of Decree No. 23/60/PR "On 
the new statutes for ONICOR" of 30 June 2023. As a result, the importation , distribution  and sale of 
ordinary rice had been liberalized . As for trade in hydrocarbons (SCH), distribution and sale had been 
privatized and only import operation s remained under State control.  He added that  there had also 
been an  unsuccessful attempt to privatize the national water and electricity company  (MAMWE ). WT/ACC/SPEC/COM/5/Rev.6  
 
- 15 - 
 
  48. In his view, his Government had set up a transparent, pro -competitive institutional 
framework for economic liberalization by ensuring the active involvement of the priva te 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.  
49. In reply to a specific quest ion, h e said that,  at present , there were no ongoing privatization 
programmes  and no privatization commi ssion in charge of privatization .  
50. The Representative of Comoros confirmed that Comoros would apply all laws and regulations 
governing the trading activ ities of State -owned and -controlled enterprises in an impartial manner.  
Further, it would apply all laws and regulations concerning such enterprises as well as enterprises 
with special or exclusive privileges, in full conformity with the provisions of the  WTO Agreement, 
including Article  XVII of the GATT 1994, the Understanding on Article  XVII of the GATT 1994, and 
Article  VIII of the GATS. The representative further confirmed that these enterprises would act in 
conformity with these and all other provisio ns of the WTO Agreement.  Such enterprises would act in 
accordance with commercial considerations including making purchases of goods and services that 
were not intended for governmental use, as well as sales in international trade, in accordance with 
comme rcial considerations (including with respect to price, quality, availability, marketability, and 
transportation). The representative further confirmed that such enterprises would not discriminate 
against the goods or services of another WTO Member and woul d afford enterprises of other WTO 
Members adequate opportunity to compete for purchases or sales. The representative also confirmed 
that, upon accession, Comoros would notify enterprises falling within the scope of the Understanding 
on Article  XVII of the GATT 1994. The Working Party took note of these commitments.  
- Pricing Policies  
51. 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. 13 -014/AU  of 26 December 2013 ), 
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 w ere provided for under Articles 4, 6 and 7 of the Law. In such cases, price controls could 
be introduced by the Government, following an opinion by the National Competition Commission, by 
order of the minister responsible for the economy (pursuant to Artic le 1 of Decree No. 22 -015/PR of 
4 February 2022 ). All modalities of application would be decided by the National Competition 
Commission.   
52. In particular , according to Article 4  of the Competition Law , specific rules could apply to 
certain sectors , including  government procurement, energy, postal services and telecommunications, 
transport, water, finance and insurance, agriculture, fishing, tourism and alcohol . 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 difficulties . In addition,  the Government reserved the right WT/ACC/SPEC/COM/5/Rev.6   
 
- 16 - 
 
  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 . Measures under Articles 6 and 7 of the Competition Law would be taken after 
consult ation with the National Competition Commission . Specifically, t he Commission would be 
responsible for issuing opinions on the measures 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 procedures. The duration of the exceptional measures would not 
exceed six months, but could be extended as necessary depending on the economic situation 
(Article  2 of Decree No.  22-015/PR of 4  February  2022). A maximum period of temporary regulation 
had not been set.   
53. The representative of Comoros  added that t he 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 the need to comply with the legal provisions in force during exceptional 
periods.  He stated that, under the Competition Law, no goods, whether domestic or imported, were 
subject to any approval procedure. In the cas e of measures taken  under Articles 4, 6 and 7, no 
distinction was made as to the origin of the goods concerned.  
54. The representative of Comoros  added that t he eight categories of imported staple goods2 
concerned by the provisions of Article 7 of the Competi tion Law were defined by Order of the Minister 
of Finance No. 17 -065/MFB/CAB of 4  September 2017 (see Table 1). In his view, the measures taken 
under this Article were best described as "market price control" r ather than price regulation . 
The control measu res entailed  monitoring of prices to ensure that they were applied at a level 
consistent with the prices set by firms  during normal times . These  market price  control  measures  
were usually carried out during the month of Ramadan, i.e., one month a year. Local and imported 
products were both monitored, but controls tended 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 , such as  the month of Ramada n. There was no specific margin that would trigger 
the use of market price control  measures . The benchmark 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. For example, in connection with the COVID -19 crisis, 
price support for staple goods had been put in place during the month of Ramadan after negotiation 
with private secto r representatives. Other than during the month of Ramadan, market price control  
could  also apply in the event of exogenous shocks deemed likely to disrupt market rules. Control  
measures  had not been used outside the month of Ramadan since 2016, but could b e used in the 
future , on a t emporary basis, pursuant to Article 6 and 7 of the Competition Law .  
 
2 12 categories of staple goods had previously 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 
introduction of the Competition Law.  WT/ACC/SPEC/COM/5/Rev.6  
 
- 17 - 
 
  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  Medicines  
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.  
55. 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 information to the 
government. In response, the representat ive of Comoros said that , according to Article 15 of the 
Competition Law, both domestic producers and  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 not specify the other business information to be provided, the Commission 
would determine such information as necessary, e.g., a certificate of origin.  
56. A Member expressed concerns about the fact that Comoros only allowed two state -owne d 
enterprises - ONICOR and SCH - to import ordinary rice and hydrocarbons, and that the government 
validated the administered price on the basis of proposals by the two public companies. This Member 
requested that Comoros eliminate, prior to accession, ONI COR's exclusive right to import rice as 
continuous supply, quality and stable prices did not require permitting only one enterprise to import 
a product. Comoros was also requested to eliminate the practice of ONICOR making proposals to the 
government on th e administered prices and to consider other forms of price regulation that would 
allow for greater competition in rice.  
57. The representative of Comoros replied that hydrocarbons (HS 2710 12 and 2710 19) were 
subject to administered prices  in order to stabili ze consumer prices. This was an exception under 
Articles 4 and 6 of the Competition Law . The Ministries in charge of the economy and finance had 
the legal authority  to validate  prices on the basis of proposals made by SCH, which w as the public 
company in charge of importing hydrocarbons . In his view, the existence of this monopoly 
guaranteed continuous supply, product quality, and stable market prices. The administered price on 
hydrocarbons had been introduced in 1981 with the establishment of S CH (Law No. 80 -27 of 15 
January 1981). He added that the activities of this compan y only concerned importation. Distribution 
and marketing had been fully liberalized and were carried out by private enterprises. In reply to a 
specific question, he said that  domestic hydrocarbon production was currently at the prospecting 
stage.  He added that Comoros would soon undertake a study on the reform of SCH.  
58. Concerning ordinary rice, the representative of Comoros said that the  administered price on 
ordinary rice (HS 1006 40 10 and 1006 40 90) had been introduced in 1982 with the establishment 
of ONICOR (Law No. 82 -01/AF of 13 August 1982). However, having commissioned an impact 
assessment study from the Word Bank, Comoros had decided to end the State  monopoly on rice WT/ACC/SPEC/COM/5/Rev.6   
 
- 18 - 
 
  pursuant to Article 25 of Decree No. 23/60/PR "On the new statutes for ONICOR" of 30 June 2023. 
As a result, the importation and sale of ordinary rice had been liberalized. Accordingly, the practice 
of the government validating administered prices had been discontinued. In reply to a specific 
question, the representative of Comoros said that domestic rice cultivation was  currently at the 
experimental , artisanal  stage and that locally produced rice had never reached the market.   
59. The representative of Com oros confirmed that pricing policy in Comoros would be applied 
consistent with the provisions of Articles III:4 and XI:1 of the GATT 1994, Article  4 of the Agreement 
on Agriculture, and Article VIII of the General Agreement on Trade in Services.  He further  stated 
that in the application of price controls now or in the future, Comoros would apply such measures in 
a WTO -consistent fashion, and take account of the interests of exporting WTO Members as provided 
for in Article III:9 of the GATT 1994.  Comoros wou ld publish the list of goods and services subject to 
State price control and any changes to this list in its Official Journal and would continue to do so after 
accession. The Working Party took note of these commitments.  
- Competition Policy  
60. The representa tive 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 cont ext of 
structural reforms relating most notably to trade, and with a view to providing the country with a 
legal framework on competition and  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 development 
of the national economy and to the interests of con sumers (Article 1). Pursuant to Article 5 of this 
Law, the import and export prices of goods and services were determined by market forces.  
61. The representative of Comoros added that a National Competition Commission, in charge of 
implementing the Competiti on Law, had been established . The rules of procedure of the Commission 
had been adopted in February 2022  and a chairperson  had been appointed by the President . 
The Commission would be authorized to make rulings on anti -competitive practices and on prices. 
The functions of the Commission were listed in Title III, section 2 of the Competition Law. Decree 
No. 17-080/PR of 10  July 2017 had establish ed the composition of the National Competition 
Commission .  
62. 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 chairperson , could be recused.  In accordance with 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 an d 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 Compet ition Commission  in WT/ACC/SPEC/COM/5/Rev.6  
 
- 19 - 
 
  accordance with the rules of procedure o f the Commission . Respondents or other interested parties 
would have full access to the information being considered by the Commission and there would be 
no limitations on access to  information . Measures to protect information from disclosure were laid 
down in Article 27 of the Competition Law.  A petitioner could 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) limitation s 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 submi ssion of tenders.   
 
63. 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 i n the proceedings on the conditions 
stipulated by the national court system and could cross 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 bo dy. 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.  
64. Asked to describe the provisions on State aid or government support that Comoro s envisaged 
introducing pursuant to Article 4 of the Competition Law, the representative of Comoros said that 
Article 4 did not make any reference to direct State aid  and that no new provisions on State aid were 
envisaged under the Competition Law . He note d, however, that State support was provided on an 
ad hoc  basis in the event of market disruption. For instance, against the backdrop of Covid -19, the 
State had provided aid to vanilla exporters, the tourism sector , and the restaurant industry.    
65. In reply to a specific question, he said that the Competition Law provid ed for the control and 
review of mergers (Article  16).  
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES  
- Powers of Executive, Legislative and Judicial Branches of Government  
66. The representative of Comoros said that the Constitution of Comoros separated th e 
executive, legislative and judicial powers of the State. The President 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.  
67. Legislative power was vested in the National Assembly. The National Assem bly consisted of 
33 members elected for five -year terms. Members 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 two-thirds majority vote, for constitutional matters , or by a simple majority for other matters - WT/ACC/SPEC/COM/5/Rev.6   
 
- 20 - 
 
  before ha ving 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 m embers of the Government to account 
by addressing a petition , 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 required. 
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 mi nisterial 
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 parliam ent). 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 provide comments throughout the 
process. The regulatory agencies, such as the Chamber of Commerce, the ANPI and the Comorian 
Federation of Consumers (FCC), played a major role in the drafting of all  regulations. These agencies 
were involved from the start to the technical validation stage, and in some cases, attended debates 
of the National Assembly's Law Commission.  
68. Judicial power in Comoros was exercised by a system of ordinary and specialised cour ts. 
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 consisted 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 of 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 court s of appeal. Interested parties were 
given written notice that an appeal had been filed and the reasons for the 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 arbiters as agreed by the parties.   
69. The representative of Comoros stated that under Comoros' constitutional structure  and within 
its legal system, the judiciary was a state institution whose decision -making processes were objective 
and impartial. The independence of the judiciary from the executive and the legislature was set out 
in Article  29 of the Constitution and gua ranteed by the President of the Union. Judges were subject WT/ACC/SPEC/COM/5/Rev.6  
 
- 21 - 
 
  only to the authority of the law in the 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 Jus tice was 
appointed by the President of the Union among the Supreme Court judges, after consultation with 
the Judicial Service Commission. The State was represented by the Public Prosecutor.  
The representative of Comoros said that judicial decisions were re corded in the Minutes of the Palais 
de Justice and could be consulted in the Registry . 
70. Asked to provide 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 t he Union of 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 was 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 dom iciled or had habitual residence in Comoros, or relating to a contract 
executed or to be executed wholly or partly on the territory.  
71. Judgements by the courts of first instance and decisions by the courts of appeal that 
concerned OHADA harmonised law (the U niform Acts) 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 the commercial courts of the OHADA member countries. National and foreign citizens 
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 enforc ement of Comorian 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 with in the scope 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 cas sation court on 
appeals contesting the validity of an arbitration award.  
72. 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 Un iform 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 interpreta tion and application 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.  WT/ACC/SPEC/COM/5/Rev.6   
 
- 22 - 
 
  73. The representative of Comoros said that appeals pertaining to customs procedur es 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 t o the Committee'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 th e 
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 t he administrative 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 representat ive and a representative of the private sector 
appointed by Order of the Minister of Finance. This secretariat was responsible for receiving and 
registering appeals and for publishing and circulating the Committee's decisions.   
74. The representative of Comoro s added that, under the Emerging Comoros Plan 2030, the 
Comorian Government aimed 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 had established the following strategic objectives: (i) to promote 
the independence of the judiciary, the integrity of the court system and the admissibility of the 
judicial function; (ii) to improve the efficiency of the judicia l system, and competence, impartiality 
and diligence in the exercise of the judicial 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 participation of civil 
society in the strengthening of the public justice service. Further actions included the establishment 
of a Higher Judiciary Council, which would enable bette r access to the justice system and would 
strengthen its independence, and the creation of a national ombudsperson.  
75. The representative of Comoros said that the Ministry of Economy and Trade was responsible 
for trade policy and for coordination with other mi nistries responsible for trade -related matters. Cases 
of disagreements between ministries 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.  
76. The government 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; Agriculture, Transport, 
Tourism, Post and Telecommunications; Foreign Affairs, Justice; and Education and Culture (including WT/ACC/SPEC/COM/5/Rev.6  
 
- 23 - 
 
  focal points on trade policy issues) , representatives of the principal economic sectors (through socio -
professional org anizations) and resident missions of development partners present in 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 docume nts or other official documents. 
Within the CNNC, a specialist group 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 
implementation 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.   
77. 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 approved 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 ag reement in question. Once 
adopted by the National Assembly, a Presidential 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 prevai led over national laws, and that national laws could not be invoked to 
justify the non -application of international law. He confirmed that the Accession Package would be a 
treaty obligation that would supersede national law .  
78. The representative of Comoros confirmed that its laws and regulations provided the 
necessary institutional base for the prompt administrative and judicial review of the Government's 
actions. He further confirmed that from the date of accession, Comoros' laws would provide for the 
right to appeal administrative rulings on matters subject to WTO provisions to the courts or other 
independent tribunals of superior jurisdiction, in conformity with WTO obligations, including those 
set out in Article X of the General Agreement on Tariffs and T rade 1994, Article 23 of the WTO 
Agreement on Subsidies and Countervailing Measures, Article 11 of the WTO Agreement on 
Implementation of Article VII of the GATT 1994, Article 62 of the WTO Agreement on Trade -Related 
Aspects of Intellectual Property Rights , and Article VI of the General Agreement on Trade in Services. 
The courts or tribunals responsible for such review would be impartial and independent of the agency 
entrusted with administrative enforcement and would not have a substantial interest in the outcome 
of the matter. The review procedure would include the opportunity for appeal, without penalty, by 
individuals or enterprises affected by any administrative action subject to review. Notice of the 
decision by the court or other tribunal of superior jurisdiction on appeal, and the reasons for that 
decision, would be provided to the interested parties in writing. The Working Party took note of these 
commitments.  
- Authority of Sub -Central Governments  
79. 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 WT/ACC/SPEC/COM/5/Rev.6   
 
- 24 - 
 
  trade and international treaties; it exercised all sovereign pow ers 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 co nformity 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; constructio n, equipment, 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 su ffrage 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  regional 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 Nati onal Assembly.  
80. 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.  
81. The re presentative of Comoros said that , in general, the island authorities were not 
authorized to provide subsidies. Island authorities were empowered to levy and collect certain taxes 
- the trade tax contribution (" contribution des patentes " – see "Trading Rig hts"), 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 Law.  
82. 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 h ave the power to apply measures that could be incompatible with international treaties, 
including the WTO Agreement .  
83. The representative of Comoros confirmed that sub -central entities had no autonomous 
authority over issues of subsidies, taxation, trade po licy or any other measures covered by WTO 
provisions. He confirmed that the provisions of the WTO  Agreement, including Comoros' Protocol of 
Accession, would be applied uniformly throughout its customs territory , including special economic 
zones and other a reas where special regimes for tariffs, taxes and regulations were established. He 
added that when apprised of a situation where WTO provisions were not being applied or were applied 
in a non -uniform manner, central authorities would act to enforce WTO pro visions without requiring 
affected parties to petition through the courts. The Working Party took note of these commitments.  WT/ACC/SPEC/COM/5/Rev.6  
 
- 25 - 
 
  IV. POLICIES AFFECTING TRADE IN GOODS  
- Trading Rights  
84. 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 
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 Societie s. While two different Registers  were in use, t he registration process was the 
same . The RCCM 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) , 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 sa me as that for a 
company. Individuals could register as sole entrepreneurs. The registration  process was automatic 
and a single registration was necessary for conduct ing business in the entire Union of the Comoros.   
85. He added that with the launch of the CFAE in 2012, business start -up procedures had been 
streamlined within a single window, which had reduced the time required for setting up a business 
down to 72 hours. The CFAEs operated under government supervision and had been set up at the 
ANPI and at t he Chambers of Commerce, Industry and Agriculture. They  provided support with the 
drawing up and registration of property -related instruments, notary authentication, and registration 
with the RCCM. Furthermore, Comoros had also been improving its mechanism  for enforcing  OHADA 
decisions  by inter alia  establishing a decision -enforcement body for OHADA decisions and a 
commercial court.   
86. Some Members asked Comoros to consider further streamlining its procedures for business 
establishment with a view to making i t easier and less costly to engage in trade activities.  A Member 
said that Comoros appeared to impose burdensome restrictions on the right to trade, including the 
requirements for physical presence, securing a professional card and obtaining a tax identifi cation 
number (" numéro d'identification fiscal", NIF ). In particular , the NIF appeared to be redundant with 
the registration requirement and the professional card. Comoros was also asked if importers of record 
could import without having to establish physi cal presence in Comoros, and without selling or 
distributing goods in Comoros .  WT/ACC/SPEC/COM/5/Rev.6   
 
- 26 - 
 
  87. The representative of Comoros replied that the previously existing requirement for 
commercial traders (" commerçant ") to hold a professional card issued by each island's Commiss ariat 
of Finance had been abolished pursuant to Decision No. 22 -28/MMIIIE/SG of 18 October 2022.  As for 
the NIF, this tax identification number was used when clearing goods through customs . Importers 
which had obtained a NIF paid  a 1% "import trade tax" ("patente d'importation", PI ) instead of 10%, 
which was the rate applicable to businesses without a NIF. A  NIF was issued  within 48 hours  to all 
businesses, irrespective of their legal form or size , by the Large Enterprise Directorate of the 
Directorate -General of Taxation (DGI), against a fee of KMF  25,000, as long as all supporting 
documents were complete.  The NIF was simply a means of identifying taxpayers . Only informal 
economy businesses operated without a NIF.  
88. Concerning the possibi lity for importers of record to import without having to establish 
physical presence , the representative of Comoros said that importers needed to be registered in the 
RCCM and to be inscribed on the list of importers (the latter was a measure envisaged in the Law on 
Foreign Trade). He confirmed that Comoros did not impose equity limitations or investment 
requirements on foreign firms wishing to be importers of record.  
89. In response to a specific question on the registration of branches of foreign companies, t he 
representative of Comoros said that, according to OHADA's Uniform Act (Article 120) , if within two 
years of registration  the branch of a foreign company registered 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 inst ance.  
The minister in charge of trade could waive the "affiliation" obligation for an additional , non -
renewable  period of two years. After the two - or four -year period, the branch would have to be either 
(i) attached to a pre -existing or newly created company incorporated under national  law 
(OHADA  Article 120(1)) ; (ii) removed from the Registry  (OHADA Article 120(3)) ; or (iii) transformed 
into a commercial  company  by decision of the shareholders (OHADA Article  181). A branch became  
a commercial company  under national law in accordance with the provisions outlined in Article 256 
of OHADA's Uniform Act, namely (i)  publication of the transformation decision ; (ii) deposit, at the 
registry of the commercial court, o f two copies of the minutes of the meeting relevant to the 
transformation and of the decision to appoint the members of the new organs of the company ; and 
(iii) registration of the amendments in the property rights register .  
90. A Member questioned how the af filiation requirement was consistent with MFN treatment and 
with Comoros' commitments in services. This 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.  
91. The representative of Comoros replied  that the leg al power to amend a part of the OHADA 
Uniform Act belonged to all of its member States.  He held the view that the affiliation requirement 
was consistent with MFN treatment.  In addition, he said that , pursuant to an advisory opinion from WT/ACC/SPEC/COM/5/Rev.6  
 
- 27 - 
 
  the OHADA Court ( No. 002/2016 of 18  October  2016), foreign companies operating in the aviation 
sector had been allowed to maintain a branch beyond the four -year period (initial two -year period 
and non -renewable two -year extension period) on the basis that they were "companie s operating 
under a specific regime". A 2017 OHADA Court advisory opinion (No.  06/2017/AC  of 
7 November  2017) elaborated that the concept of "companies operating under a specific regime" 
referred to any company established in accordance with the provisions  of the Uniform Act, which, 
because of the specific nature of its activities, had a distinctive status or was governed by particular 
regulations provided for in domestic legislation or international law. Comoros interpreted these 
opinions on Article 120 to  allow for unlimited extensions for companies operating in regulated 
industries, including banking, insurance, and oil, gas, and mining, in addition to the aviation industry.  
92. The representative of Comoros said that t he DGI levied a special activity licence fee on the 
importation 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 sel lers. 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 i mporter of alcoholic beverages could make the imports available to downstream 
distributors without paying a distributor's licence. Given that alcoholic beverages were not produced 
locally, in practice the licence fee applied only to imported products.  
93. 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 l isted in Annex  2. 
94. In reply to a specific question, the representative of Comoros said that non -automatic 
licences for alcohol and tobacco were applied for health reasons.  
95. 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 responsible 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 grant ing operating approval s 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 carrying out 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.  WT/ACC/SPEC/COM/5/Rev.6   
 
- 28 - 
 
  96. 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 Article 164 of the 
Tax Code were subject to the trade tax contribution. The trade tax contribution was payable to the 
DGI, for the whole year, by any person engaged i n a taxable activity on 1 January of a given year 
and was due before 31 March of the year in question. This included importers and  importer -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 importer -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 . Importers and importer -exporters were 
engaged in activities of significant scale and high turnover  and were accordingly subject to a high 
fixed duty . As soon as the trade tax contribution was paid, the corresponding operating approval was 
issued automatically by the relevant competent authority . The applicable trade tax contribution rate 
was determined on the basis of the main activity of the company , even if the company was im porting 
as part of its secondary activities . Exporters were not subject to the payment of a fixed duty as th is 
policy was aimed at encouraging exporters. 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 trade 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  250,000  1/10th   
Importer - Exporter  250,000  1/10th  In cases where an importer/exporter 
has several businesses, only one 
trade tax per year is levied (i.e. for 
the one with the highest fixed duty)  
97. A Member said that the need to secure an "operating approval" and requiring a trade tax 
contribution that appeared to discriminate against exporters and importers amounted to burdensome 
restrictions on the right to trade. The operating approval appeared to be redundant with the trade 
tax contribution. Comoros was also asked to eliminate the trade tax contribution applicab le to 
importer -exporters prior to the date of accession.  
98. The representative of Comoros confirmed that Comoros would act in a manner consistent 
with its WTO obligations regarding the registration of branches by foreign companies, stating that, 
for example, when a foreign company operating in the banking or insurance industry requests 
extension of the registration of a branch beyond the four -year period, the Minister of Trade shall 
grant a waiver to enable that branch to continue operations beyond the four -year period, consistent 
with Comoros ' commitments in its Schedule of Specific Commitments on Trade in Services.  The 
Working Party took note of these commitments.  WT/ACC/SPEC/COM/5/Rev.6  
 
- 29 - 
 
  99. The representative of Comoros further confirmed that from the date of accession, Comoros 
would g rant any natural or legal person, regardless of physical presence or investment in Comoros, 
the right to be the importer of record of any product allowed to be imported into Comoros, at any 
level of distribution, and that its laws and regulations relating to the right to trade in goods and all 
fees, charges or taxes levied on such rights would conform fully with its WTO obligations, including 
Articles VIII:1(a), XI:1, and III:2 and III:4 of the General Agreement on Tariffs and Trade 1994, 
Article III of the  General Agreement on Trade in Services, and Article 63 of the WTO Agreement on 
Trade -Related Intellectual Property Rights.  He also confirmed that full rights to import and export 
would be granted in a non -discriminatory and non -discretionary manner from t he date of accession, 
and any requirements for commercial registration or application for trading rights would be for 
customs and fiscal purposes only, would not require investment in Comoros nor confer the right to 
distribute there, and would not constitu te a barrier to trade.   The Working Party took note of these 
commitments.  
- Trade Facilitation  
100.  The representative of Comoros said that Comoros undertook to implement the Trade 
Facilitation Agreement (TFA). An evaluation based on the TFA had been carried ou t under the updated 
Diagnostic Trade Integration Study (DTIS). Comoros intended to approach the WTO and bilateral 
partners for assistance in implementing the Agreement during the accession process and over the 
period defined in the action plan.  
101.  The repres entative of Comoros added that Comoros had already implemented commitments 
under Section I of the TFA, namely (i) on publication and availability of information (Article 1); 
(ii) notifications for enhanced controls or inspection (Article 5.1); (iii) adopti on or maintenance of a 
non-discriminatory and non -arbitrary system of risk management for customs control and focus on 
customs controls of high -risk consignments with rapid release of low -risk consignments (Article 7.4); 
(iv) adoption or maintenance of a m echanism to certify the conformity of the consignment after 
customs clearance (Article 7.5); (v) release of perishable goods within the shortest possible time, 
even outside working hours if circumstances so require (Article 7.9); (vi) establishment of 
cooperation between border agencies (Article 8); (vii) movement of goods intended for import under 
customs control (Article 9); (viii) formalities and documentation requirements; acceptance of paper 
or electronic copies of supporting documents required; use of  international standards; single window; 
preshipment inspection; use of customs brokers; common border procedures and uniform 
documentation requirements; a llowing the importer the possibility of returning the goods to the 
exporter or forwarding them if the y are rejected on the grounds of failure to comply with the SPS 
regulations or technical standards ; temporary admission of goods; and inward processing (Article 10 
with the exception of the provisions relating to outward processing stipulated in Article 10 .9.2); 
(ix) freedom of transit (Article 11); (x) customs cooperation (Article 12); and (xi) establishment 
and/or maintenance of a national committee or similar mechanism on trade facilitation (Article 23).  
102.  The representative of Comoros took note of the Protocol Amending the Marrakesh Agreement 
Establishing the World Trade Organization done in Geneva on 27 November 2014 ( WT/L/940 ) (TFA WT/ACC/SPEC/COM/5/Rev.6   
 
- 30 - 
 
  Protocol). This Protocol, which had entered into force on 22 February 2017, had inserted the 
Agreement on Trade Facilitation into Annex 1A of the WTO  Agreement. He confirmed that Comoros 
would accept the TFA Protocol by virtue of accepting th e Protocol of Accession. He further confirmed 
that Comoros would progressively implement the WTO Agreement on Trade Facilitation from the date 
of accession, as a least developed country. Full implementation of the WTO Trade Facilitation 
Agreement would sta rt from 31 December 2028  in accordance with the Action Plan provided for in 
Table 3 without recourse to any further transition period. The Working Party took note of this 
commitment.  
Table 3: Action plan for the implementation of the Agreement on Trade Fac ilitation  
No. Subject  Action to be taken  Time frame  
1 Advance rulings  Train customs officers on information monitoring 
mechanisms for advance rulings and establish a monitoring 
mechanism for reliable and binding information on several 
customs issues prior to import/export (Article  3) July 2025  
2 Disciplines on fees 
and charges  Train officers on disciplines to review the application of fees 
and charges; train officers on procedures for publishing 
information on fees and charges; and establish a regulatory 
framework on disciplines for reviewing the application of 
fees and charges (Articles  6.1 and 6.2)  First quarter of 2028  
3 Penalties  Provide training on the methods for setting and collecting 
penalties and duties; and establish a reg ulatory framework 
on penalty disciplines in case of infringement (Article 6.3)  15 December 2026  
4 Pre-arrival 
processing  Train officers on inspection procedures for the release of 
goods; and adopt electronic payment procedures for duties, 
taxes, fees and charges (Article 7.1)  First quarter of 2026  
5 Electronic payment  Hold consultations with banking institutions; provide 
training on electronic payment procedures for duties, taxes, 
fees and charges; adopt electronic payment procedures for 
duties, taxes, fees and charges; establish a regulatory 
framework; and establish a monitoring framework  April 2027  
6 Separation of 
release from final 
determination  Provide training on the adoption or maintenance of 
procedures allowing the release of goods prior to the final 
determination of customs duties, taxes, fees and charges; 
and establish a regulatory framework on the separation of 
release from final determination of customs duties, taxes, 
fees and charges (Article 7.3)  December  2026 
7 Average release 
times  Technical assistance: measure and publish regularly and 
consistently the average release time for goods;  
Training and capacity -building: for studies on the time 
needed for the release of goods from the Excise 
Directorate, Customs (Article 7.6)  Second quarter of 
2028 
8 Authorized 
operators  Create a fair system that rewards compliance with the 
rules; establish additional trade facilitation measures for 
selected operators; and build capacities (Article 7.7)  Fourth quarter of 2028  
9 Expedited 
shipments  Provide t raining on the application of customs laws and 
regulations, and procedural requirements for expedited 
shipments ; 
Implement special procedures allowing, for those who so 
request, the expedited release of air freight consignments;  
Technical assistance to strengthen the institutional 
framework and fun ctioning of the expedited shipment 
system (control, infrastructure, information logistics, 
information and documentation requirements) ; and  
Establish a regulatory framework on expedited shipments  
(Article 7.8)  Second quarter of 
2028 
  Effective implementation  31 December  2028 WT/ACC/SPEC/COM/5/Rev.6  
 
- 31 - 
 
  A. IMPORT REGULATIONS  
- Ordinary customs duties  
103.  The representative of Comoros said that  Comoros'  national tariff followed the nomenclature 
of the Harmonized System. While negotiations on the implementation of the COMESA cus toms 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 frame work, 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.  
104.  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), petrol eum ( 2 tariff line s), and vehicles (32 tariff 
lines).  
105.  Recen t reforms had sought to bring customs duties progressively in line with the COMESA 
common external tariff  (CET) . By 2023 , 327 national tariff lines had been  aligned with the COMESA 
CET. As soon as  the CET was operation al at the regional 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  
106.  The representative of Comoros said that the International Cooperation Fee (Redevance de 
Coopération Internationale, RCI)  was a 1% charge earmarked  for paying contributions to regional 
and international instituti ons (COMESA, IOC and the WTO).  This tax was l evied at the customs  
border . In response to a specific question, he said that the contributions to these organisations  
exhausted the RCI and that there had never been any residual amount. Specifically, the annual 
contribution to COMESA was estimated at USD  90,000.  
107.  In addition, a  fee levied by the Chamber of Commerce  and Industry ( Redevance due aux 
Chambre s du Commerce , d'Industrie  et d'Agriculture , CCIA) 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 products.  The Chamber of Commerce  was 
independently managed but received  a State subsidy through the CCIA fee.  
108.  An "import trade tax" ( patente d'importation, PI ) was also collected at the border.  
For importers who had obtained a tax identification number (NIF), the PI was levied at the rate of WT/ACC/SPEC/COM/5/Rev.6   
 
- 32 - 
 
  1%. Importers without a NIF paid a PI of 1 0%. The revenue from this tax wen t to the regular 
government budget  (see also "Trading rights").  
109.  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.  
110.  A Single Administrative Charge ( Redevance Ad ministrative Unique, RAU ) was levied at an ad 
valorem  rate of 5% of the c.i.f value of the 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 covering 
inter alia  the cost of training, the electronic processing of clearance documents, the use of operating 
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). The RAU was not used for fiscal purposes.  
111.  The representative of Comoros stated that his Government undertook to eliminate the 
existing other duties and charges (ODCs) - i.e., the A I, PI, RCI, CCIA and the RAU . The timetable for 
the phase -out of ODCs had initially been laid down in Order No.  22-013/MFBSB/CAB of 2 March 2022. 
While the sequencing set out in this Order had subsequently been adjusted, the end of the first 
quarter of 2025 had been maintained as the target date for the removal of all ODCs. T he updated 
timeline for the  full elimination of the ODCs was (i) eliminatio n of the CCI A on 1 January 2024 
(pursuant to Order  of the Minister of Finance No. 23/544/03/MFBSB/CAB  of 3 October 2023); 
(ii) elimination of the AI and PI on 1 July 2024 (pursuant to Article 15 of the 2024 Finance Law 
adopted by the National Assembly on 27 November 2023) ; and (iii) elimination of the RCI and RAU 
as of 1 April 2025 (pursuant to Order of the Minister of Finance of 1 December 2023  with s pecific 
provisions to be introduced in the 2025 Finance Law in December 2024 ).  
112.  A Member noted that the imp osition 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.   
113.  The representative of Comoros confirmed that from the date of accession Comoros would not 
apply other duties and charges within the meaning of Article II:1(b) of the GATT 1994, except as 
provided with respect to the CCI A, AI, RCI, PI, and the RAU in the Action Plan on Fees and Charges 
in Table 4. He further stated that the CCI A would be eliminated on 1 January  2024, the AI and the 
PI on 1 July 2024, and the RCI and RAU on 1 April 2025, as described in paragraph 111 of this Report 
and consistent with the Action Plan. Accordingly, Comoros would come into full compliance with the 
WTO Agreement no later than 1 April 2025. The representative stated that Comoros has bound "other 
duties and charges " as defined in Article II:1(b) of the GATT 1994 at zero in Comoros ' Schedule of 
Concessions and Commitments on Goods.  The Working Party took note of these commitments.  WT/ACC/SPEC/COM/5/Rev.6  
 
- 33 - 
 
  Table 4: Action P lan on Fees and Charges  
Description  Actions  Legislative 
calendar   Entry into 
force   
Elimination of other 
duties and charges 
within the meaning of 
Article II:1(b) of the 
GATT 1994 (AI, PI, 
RCI, CCIA and RAU)  1.   Elimination of the CCIA by Order of the Minister 
of Finance  3 Octobe r 2023 1 January 
2024 
2.   Elimination of the AI and PI in the Finance Law 
for 2024 (action by the National Assembly)  27 November 
2023 1 July 202 4 
3.   Elimination of the RCI and RAU in the Finance 
Law for 2025 (action by the National Assembly)  December 2024 1 April 2025  
- Tariff rate quotas, tariff exemptions  
114.  The representative of Comoros said that Comoros did not have tariff rate quotas.  
115.  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.  
116.  The representative of Comoros replied that all raw materials and capital goods to be used in 
public investment schemes, such as major state projects (e.g., roads, stadiums, schools, hospitals), 
as well as in private invest ment projects eligible under the Investment Code, were exempt from 
customs duties following a decision to grant approval . Products imported for the diplomatic and 
consular corps were also exempted. Certain  exemptions from customs duties could be granted in  
other cases, such as for non -governmental organizations and cultural and religious associations. 
Exemptions could also be granted in the agriculture livestock, fisheries and energy sectors. 
Exemption from customs duties did not imply exemption from other duties and taxes applicable to 
imports. The tariff exemption application procedure comprised five stages: (i) establishment of the 
allocation base via ASYCUDA by an authorized customs agent; (ii) filing of an application for 
exemption; (iii) application pr ocessing by customs; (iv) completion of the application; and 
(v) verification of the preferential destination. Goods eligible for exemption are listed in Annex 4. 
117.  The representative of Comoros confirmed that any tariff rate quotas, if introduced in the 
future, would be applied and administered in conformity with WTO rules, including MFN and national 
treatment provisions. He also confirmed that upon accession to the WTO, any tariff exemptions would 
be implemented in conformity with the relevant WTO provision s, including Article I of the General 
Agreement on Tariffs and Trade 1994 and the WTO Agreement on Trade -Related Investment 
Measures. The Working Party took note of these commitments.  
- Fees and charges for services rendered  
118.  The representative of Comoros said that the customs authorities intended to introduce  a new 
fee replacing the RAU , which would be discontinued by 1 April 2025  (see "Other duties and charges") . 
The new fee 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 completed 
before the new fee was introduced. The new fee would be calculated on the basis of the volume of 
goods.  The specific modality chosen would depend on the  specific service rendered for each WT/ACC/SPEC/COM/5/Rev.6   
 
- 34 - 
 
  container.  The 202 5 Finance Law would set out the practical modalities for the collection of the 
new fee. 
119.  A Member stressed that the new fee should be based on the cost of services rendered, not 
on the value of the impor ted goods.  
120.  In reply to a specific question, the representative of Comoros said that Comoros intended to  
publish information on fees and charges on the internet prior to  accession . He added that the 
Directorate -General of Customs already had a website (www. douane.go v.km) where almost all 
regulations, including those on fees and charges, were published.  Comoros would work towards 
upgrading the website to improve its user friendliness.  
121.  The representative of Comoros confirmed that Comoros would bring all of it s fees and charges 
applied in connection with importation and exportation, including those described in 
paragraphs  106-110 and 11 8 of this  Report, into compliance with Articles VIII and X of the General 
Agreement on Tariffs and Trade 1994, with full compliance occurring no later than 1 April 2025 in 
accordance with the Action Plan set -out in Table 4. To this end, laws and regulations impleme nting 
such fees during the transition period would not be implemented in a manner that resulted in a lesser 
degree of consistency with Article VIII of the General Agreement on Tariffs and Trade 1994 than on 
the date of accession.  All fees and charges in co nnection with the importation and exportation, except 
those listed in Table 4, would be consistent with the General Agreement on Tariffs and Trade 1994, 
upon accession. He further confirmed that, during this transition period, Comoros would ensure that 
its laws and regulations concerning fees and charges for services rendered would be applied in a 
manner consistent with other provisions of the WTO Agreement, including on a non -discriminatory 
basis consistent with Articles I and III of the General Agreement on Tariffs and Trade 1994. The 
representative of Comoros also stated that, from the date of accession, Comoros would not introduce 
or reintroduce any fees and charges for services rendered that were applied to imports on an ad 
valorem basis. The Working Pa rty took note of these commitments.  
- Application of internal taxes to imports  
122.  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 evasion. Comoros was , however , considering how to WT/ACC/SPEC/COM/5/Rev.6  
 
- 35 - 
 
  collect  these taxes internally by the Directorate -General of Taxation ( Direction Générale des 
Impôts,  DGI).  
123.  Specifically concern ing luxury rice, he said that an internal tax had been introduced on its 
consumption as it was considered to be a luxury product. This  tax applied to all products for sale, 
whether of domestic or foreign origin ( Article 139 of the General Tax Code) . Given  that luxury rice 
was not produced locally, however, in practice the internal tax applied only to imported luxury rice.  
124.  A Member expressed concerns with Comoros' internal taxes, given that taxes on imported 
products were levied at the border and that taxes were also levied at the point of sale. This raised 
the prospect of double taxation for imported products, unless only domestic products were taxed at 
the point of sale.   
125.  The representative of Comoros replied that the consumption tax was levied at the border  on 
all imported goods at the rate of 10%  as an "advance" . After the sale of the imported products on 
the domestic market the tax authorities calculated the total amount  of consumption tax payable. 
The 10% collected by the customs authorities was deducted from the total amount payable.  In the 
event that the imported goods were sold at a loss for justified reasons, these goods would  be exempt 
from the payment of the consumption tax. The DGI was in charge of conducting reviews and carrying 
out on -site inspections. The 10% tax levied at the  border was not reimbursed but was deducted from 
other taxes due.  Consumption tax was not levied , therefore, at the point of sale for goods cleared 
through customs  and no internal tax applied to any imported good in excess of the internal tax 
applied to th e like domestic product.  In his view, therefore, imported goods were not taxed twice. 
Furthermore, in his opinion, there were currently no like domestic products for the products subject 
to excise duties. Specifically, neither rice nor tobacco were produce d 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 .  
126.  He added that the internal taxes would be replaced by a new value added tax (VAT). 
VAT implementation  was provided for in the Interim Development Plan 2020 -2024 ( Plan de 
développement intérimaire ) and in an action plan by the Directorate -General of Taxation ( DGI) which 
was outlined in Note No.  23/MFBSB/DGI/M of the Directorate -General of Taxation of 
30 November  2023 (see Table 5). According to this plan, the introduction of a VAT was envisaged 
for 2027.  
127.  The representative of Comoros confirmed that from the date of accession, Comoros would 
ensure that its laws, regulations and other measures relating to internal taxes and charges levied on 
imports, including the consumption tax ( taxe de consumption ) and the excise tax ( droit d’accise ), 
would be in full confor mity with its WTO obligations, including Articles I and III of the General 
Agreement on Tariffs and Trade 1994, and that Comoros would implement such laws, regulations 
and other measures in full conformity with those obligations.  He further noted that the  internal taxes 
would be replaced with a Value Added Tax (VAT) in accordance with the Action Plan provided in WT/ACC/SPEC/COM/5/Rev.6   
 
- 36 - 
 
  Table  5. The representative from Comoros further confirmed that the VAT would be applied in 
accordance with the WTO Agreement, including Articles I, II, III, and VIII of the General Agreement 
on Tariffs and Trade 1994.  The Working Party took note of these Commitments.  
Table 5: Action Plan on the introduction of a Value Added Tax  
Description  Action to be taken  Time frame  
Implementation of VAT  
 Extend the scope of the consumption tax  Done at the end of  2023 
Prepare the law   First half of  2024 
Prepare a practical handbook on the new tax provisions 
relating to value added tax  Second half of  2024 
Hold c onsultations with all actors throughout the territory  Second half of  2024 and 
first half of  2025 
Provide training for officials from the Directorate -General 
of Taxation  at the national level  Second half of  2025 and 
first half of  2026 
Campaign to raise awareness among all stakeholders in 
the three islands  (private sector , civil society and public 
administration ) Second half of  2026 
Submit the law to the National Assembly for adoption  October  2026 session  
Effective implementation  January 2027  
- Quantitative import restrictions, including prohibitions, quotas and licensing 
systems  
128.  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).  
129.  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, ammunitio n 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 proper ty; 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 t he 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 currently applied prohibitions or 
quantitative 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.  
130.  The representat ive of Comoros said that Decree No. 22 -009/PR promulgating Law 
No. 21-013/AU of 29 June 2021 on Foreign Trade  (Law on Foreign Trade) established the new 
framework for import (and export) regulations, including import licensing. The implementing texts 
for the Law on Foreign Trade were currently being prepared.   WT/ACC/SPEC/COM/5/Rev.6  
 
- 37 - 
 
  131.  Pursuant to Article  8 of the Law on Foreign Trade, pr oducts excluded from the free foreign 
trade regime would be imported or exported by means of import and export authorizations granted 
by the Ministry 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 obtaining 
authorizations would be established in a regulation.  
132.  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 statistical cards were 
required  for the collection 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 and address of the imp orter; (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 was 
necessary but no b anking information.  
133.  A Member expressed concerns about the statistical card system which, in addition to an 
operating approval, appeared to place a significant burden on commercial activity. In reply, the 
representative of Comoros said that the statistical  cards 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 comprehensive, if used in publications, the statistics 
were supplemented with customs data.  
134.  He added that the import of certain goods was subject to non -automatic licensing 
(non-automatic authorizations). Specifically, special authorizations were issued by the relevant 
administrative bodies for the import of (i) l ive 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 documentation. The licences for the import of live anima ls 
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. 
He noted, however, that the list of products subject to import licensing would be updated with the 
adoption of implementing regulations to the new Law on Foreign Trade. Currently applicable licensing 
requirements are listed in Annex  2.  
135.  Asked to provide information about the import of luxury rice, the repres entative of Comoros 
said that luxury rice was defined as long grain white rice with a percentage of broken grains lower 
than 5%. Indian or Pakistani Basmati varieties and Thai fragrant rice were also included in the 
definition. Suppliers of luxury rice wer e required to present quality certificates issued by an 
internationally recognized quality inspection body, such as Bureau Veritas or SGS. A second expert 
opinion on quality was provided by the state -owned ONICOR upon arrival. Samples were sent to 
LABORATO RIZ in Arles, France. ONICOR's main concern was to ensure that the product placed on WT/ACC/SPEC/COM/5/Rev.6   
 
- 38 - 
 
  the Comorian market met international quality standards , contained less than 5% of broken grains,  
and had the required phytosanitary guarantees.   
136.  A licence for the import of luxury rice required 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 customs procedures. 
Therefore, in his view, this measure did not affect the import of luxury rice but rather ensured the 
quality control of this product and limited the marketing of fake products. He added that, as luxury 
rice was cons idered a luxury product, an internal tax had been introduced on its consumption 
(see "Application of Internal Taxes on Imports").  
137.  A Member noted that Comoros prohibited the import of Zea Mays  (corn) seed for planting 
and consumption and asked Comoros to fu rther explain the basis for the prohibition. Contrary to the 
stated basis for prohibition, Peronosclerospora philippinensis , Sclerospora philippinensis , 
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 prohibition would need to occur prior to the date of accession.  
138.  The representative of Comoros replied that Order No.  21-113/MAPETA/CAB of 
26 November  2021 had repealed the order prohibiting imports of Zea Mays  corn. Furthermore, he  
confirmed that any sanitary and phytosanitary (SPS) measure would be based on scientific evidence 
and principles. 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 .  
139.  The representative of Comoros confirmed that the administrative procedures Comoros 
maintains for the operation of its import licensing regime and their application would, from the date 
of accession, be consistent with all relevant provisions of the WTO Agreement, including the WTO 
Agreement on Import Licensing Procedures.  The Working Party took note of th ese commitments.  
- Customs valuation  
140.  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 th e 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 
refere nce price and a minimum taxable price.  WT/ACC/SPEC/COM/5/Rev.6  
 
- 39 - 
 
  141.  The representative of Comoros replied that Comoros used the Brussels Definition of Value as 
the 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, he confirmed that Comoros would discontinue the use of 
these practices prior to WTO accession. In this regard, he noted that the use of transactio n value 
had been introduced in the 2015 Customs Code (Law No. 15 -016/AU of 28 December 2015 , 
Article  35, as amended ) and that Comoros had become a signatory to the revised Kyoto Convention. 
A Decree on the determination of the customs value as well as othe r 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 transacti on value concept in the new Customs Code, the use of the 
Brussels Definition of Customs Value was being progressively substituted  on a product -by-product 
basis. Substitution was being carried out by accepting the values provided by the forwarders , which 
were based on the transaction value . The African Regional Technical Assistance Centre (AFRITAC) 
was providing technical assistance in this regard.  Asked if Comoros would include in its implementing 
regulations a prohibition on the use of the Brussels Definit ion of Value, the representative of Comoros 
said that it was the transaction value that was legally recognized by Comoros' Customs Code.  
142.  In response to specific questions, the representative of Comoros acknowledged that the 
provisions of Articles 1, 2, 3, 5, 7 and 10 of the Customs Valuation Agreement had not been fully 
reflected in the 2015 Customs Code and in Order N o. 19-049/MFBSB/CAB on the determination of 
customs value. In addition, t he 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 (see Annex 5 
for a correspondence table). An amendment correcting all omission s would be introduced in 
parliament in December  2023.  
143.  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 Appraisal Commission. As for the provisions of Article  16 of the Customs 
Valuation A greement, 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 a dded that Decision 4.1 on the 
Valuation of Carrier Media Bearing Software for Data Processing Equipment had been  implemented 
in December 2023 through Decision of the Director -General of Customs No. 23 -61/MFBSB/DGD of 
1 December 2023 . 
144.  Asked about the implem entation 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  (in December 2023) .  WT/ACC/SPEC/COM/5/Rev.6   
 
- 40 - 
 
  145.  The representative of Comoros said that Comoros was requesting a transition period and 
would require technical assistance aimed at strengthening the capacities of the relevant servic es and 
stakeholders. Specifically, Comoros was requesting a transition period of two years after its WTO 
accession.  The additional transition time would be divided into two stages: (i) control and internal 
audit (on effective implementation); and (ii) diagnostic and assessment stage.  
146.  The representative from Comoros confirmed that, prior to accession, Comoros would 
eliminate the use of the Brussels Definition of Value to calculate customs duties and other customs 
charges. The re presentative further confirmed that legislation on the valuation of imports for customs 
and taxation purposes conforming to the requirements of the WTO Agreement on Implementation of 
Article VII of the GATT 1994 and Annex I (Interpretative Notes) would be enacted prior to Comoros' 
accession to the WTO, but that some provisions would not immediately enter into effect. Comoros 
would progressively implement the Agreement on Customs Valuation and Annex I (Interpretative 
Notes) in accordance with the Action Plan  in Table 6 and full implementation would accordingly be 
achieved by 1 July 2025. Comoros would also apply Decision 3.1 of the Committee on Customs 
Valuation (Treatment of Interest Charges in the Customs Value of Imported Goods) and paragraph  2 
of the Deci sion on Valuation of Carrier Media Bearing Software for Data Processing Equipment 
(Decision 4.1). The Working Party took note of these commitments.  
Table 6: Action plan for implementation of the Agreement on Customs Valuation  
Description  Action to be taken  Time frame  
Draft Law revising and amending certain 
customs valuation provisions of the 
Customs Code to ensure consistency with 
the WTO Agreement  Undertake further consultations on customs 
valuation issues with Members   Until June 2023  
Submit final document to the Council of 
Ministers for validation  July 2023  
Submit document to the National Assembly for 
adoption  September 
2023 
Draft an implementing decree for the measures  First quarter of 
2024 
Draft implementing texts for the measures  Second quarter 
of 2024  
Adaptation and implementation of the 
WTO valuation system  Staff training on the Customs Valuation 
Agreement: customs, freight forwarders and the 
actors concerned  Second quarter 
of 2024  
Implementation of valuation system in full 
conformity with WTO rules  Third quarter 
of 2024 
Workshops, awareness -raising seminars, and 
study and training visits for staff; targeted 
training for the actors concerned   Fourth quarter 
of 2024  
Creation of a platform for information and 
analysis on customs valuation  First quarter of 
2025 
Analysis of mirror data for statistical needs  Second quarter 
of 2025  
Full implementation of the Customs Valuation Agreement : 1 July 2025  
- Rules of origin  
147.  The representative of Comoros said that 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 prefe rential regime.  WT/ACC/SPEC/COM/5/Rev.6  
 
- 41 - 
 
  148.  With respect to preferential trade in the context of the COMESA FTA, the rules of origin 
established by the COMESA Treaty were applied. With respect to the African Continental Free Trade 
Area (AfCFTA), the African Union's rules of origin w ere 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 requi red for every assessment. Similarly, Comoros had procedures in place to provide an 
assessment for other customs matters, such as the tariff 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 confirmed that the assessments were only available for preferential trade; that they 
were available for those who did not r eside in Comoros; and that they were in conformity with 
Article  3 of the Trade Facilitation Agreement.  
149.  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 
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 materials 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.  
150.  The representative of Comoros added that non -preferential rules of origin reserved for goods 
originating in third countr ies that did not benefit from preferential treatment were contained in 
Articles 28 to 30 of the Customs Code.  
151.  The representative of Comoros stated that from the date of accession, Comoros' preferential 
and non -preferential rules of origin would comply ful ly with the WTO  Agreement on Rules of Origin. 
He further confirmed that Comoros' rules of origin would be notified to the 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 re quire provision upon request of an assessment of the origin of the import and 
outline the terms under which it will be provided, would fully be implemented from the date of 
accession. Any request for such an assessment would be accepted even before trade i n the goods 
concerned began. The Working Party took note of these commitments.   
- Other customs formalities  
152.  The representative of Comoros said that the customs bonded warehouses regime allowed for 
the storage of goods in a specific location under customs c ontrol until payment of customs duties 
and taxes, and the storage of goods imported under special economic policy measures. The  Customs 
Code foresaw several categories of warehousing: (i) government warehousing; (ii) private 
warehousing; (iii) special comm odity warehousing; and (iv) industrial warehousing where enterprises WT/ACC/SPEC/COM/5/Rev.6   
 
- 42 - 
 
  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 there was no requirement for imported goods to 
be 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.  
153.  The representative of Comoros confirmed that Comoros did not maintain and did not plan to 
impose any requirements for notarization, authentication, legalization, or consularization of 
commercial invoices, bil ls of lading, certificates of origin, manifest, shipper export declaration, or any 
other customs documentation related to importation ("trade documents"). The representative of 
Comoros stated that Comoros would not impose any new requirements for notarizat ion, 
authentication, legalization, or consularization of trade documents in the future. The Working Party 
took note of these commitments.  
- Preshipment inspection  
154.  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.   
155.  The representative of Comoros stated th at if a preshipment inspection programme became 
necessary, the preshipment inspection requirements would be temporary and in conformity with the 
requirements of the WTO Agreement on Preshipment Inspection, Article 10. 5 of the Trade Facilitation 
Agreement,  and other relevant WTO Agreements. Comoros would take full responsibility to ensure 
that any preshipment inspection entity operating on its behalf complied with the provisions of WTO 
Agreements including the WTO Agreements on Preshipment Inspection, Techn ical Barriers to Trade, 
the Application of Sanitary and Phytosanitary Measures, Import Licensing Procedures, the 
Implementation of Article VII of the GATT 1994, Rules of Origin, the Implementation of Article VI of 
the GATT 1994, Subsidies and Countervailin g Measures, Safeguards, and Agriculture. 
The establishment of charges and fees would be consistent with Article  VIII of the General Agreement 
on Tariffs and Trade 1994 and Article 6 of the Trade Facilitation Agreement. From the date of 
accession, Comoros w ould ensure that the due process and transparency requirements of the WTO 
Agreements would be applied. Decisions by any preshipment inspection entity could be appealed by 
traders in the same way as administrative decisions taken by the Government of Comoro s. The 
Working Party took note of these commitments.  
- Anti-dumping, countervailing duties, safeguard regimes  
156.  The representative of Comoros said that Article 10 of the COMESA Treaty and the COMESA 
Regulation on Trade Remedy Measures bound COMESA members 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. In Comoros,  trade defence measures had 
been taken into account in the provisions of the Law on Foreign Trade No. 21 -013/AU of 29 June  2021 WT/ACC/SPEC/COM/5/Rev.6  
 
- 43 - 
 
  (Section 3, Articles  39 to 40) , which had been enacted on 18 January 2022. Relevant draft 
implementing regulations were being  prepared.  
157.  The representative of Comoros added that the Foreig n Trade Directorate would be the agency 
responsible for conducting trade remedy and injury investigations. An Anti -dumping and Subsidies 
Committee had been established pursuant to Article 28(2) of the Law on Foreign Trade. He added 
that specific provisions  detailing the activities of the Anti -dumping and Subsidies Committee would 
be introduced as soon as possible.   
158.  According to a draft Order by the Committee (Article 3), the Committee would be comprised 
by one representative each of the Directorate of Trade , Directorate of Economy, Directorate of 
Customs, Directorate of Industry, the National Institute for Research in Agriculture, Fisheries and the 
Environment ( INRAPE ), the private sector, the Executive Directorate of Competition, and the 
Consumers Associati on. In his view, the inclusion of private sector representa tives,  on an equal 
footing with other members, provided for credibility and transparency  and would not lead to a 
potential conflict of interest . Pursuant to the draft Order (Article 2), a s part of an investigation, the 
Committee would conduct on -site verifications of the production sites or administrative offices of 
domestic producers and importers and could also visit the factories and offices of foreign producers. 
During such visits, the investiga ting agents would verify the consistency of data provided with 
accounting records and documents, as well as the manufacturing processes relevant to the product 
under consideration and the like product. The Committee  could also visit public or private bodie s 
holding data and information relevant to the investigation and consult third parties that had had 
business dealings with the domestic and foreign producers, importers and exporters involved in the 
investigation.  The Committee could request any type of in formation, data and documents, as well as 
other details that could be useful in connection with the investigation in progress.  The provisions of 
the draft Order (Article 9) and the Law on Foreign Trade (Articles 32.3. 32.4 and 35) provided for 
consultation s and had taken into account the need to enable all interested parties to assert their 
interests during the investigation process. Opportunities for participating parties to review 
information provided by other parties or collected by the Minister  responsi ble for trade  or the 
Committee were set out in Article 31 (3) and (4) of the Law on Foreign Trade.  Parties had the 
opportunity to submit comments to the Committee during the preliminary phase of the injury 
investigation and thereafter  to the competent court. The Committee was accountable to the Minister 
responsible for trade. Anti -dumping duties or provisional and definitive countervailing duties would 
be imposed on a proposal from the Minister responsible for external trade (Article 2 1(3)).   
159.  He added that p ublic case files for anti -dumping, countervailing duty, and safeguard 
proceedings would be accessible , in person or online , in an official  journal of legal notice s. Internal 
decisions or notes would specify how the files would be pub lished.  In addition, the investigating 
authority would make available all non -confidential documents and information used as the basis for 
the investigating authority's findings and conclusions.  
160.  Asked about the inclusion of the provisions of Article 13.1 of the Agreement on Subsidies and 
Countervailing Measures (pre -initiation consultations for countervailing investigations), the WT/ACC/SPEC/COM/5/Rev.6   
 
- 44 - 
 
  representative of Comoros said that Comoros would incorporate these provisions in the draft Order. 
Asked about the maintenance o f independent judicial or other review mechanisms for consideration 
of anti -dumping or countervailing duty determinations, and about the circumstances in which a party 
could seek judicial review of a final determination,  he said that relevant regulatory te xts would be 
drafted.  
161.  The representative of Comoros confirmed that from the date of accession Comoros would 
use the authority in Section 3 of the Law on Foreign Trade No. 21 -013/AU of 29 June 2021 in 
conformity with WTO provisions. Comoros planned to intro duce WTO -consistent implementing 
measures, establish a national notification authority, and implement trade defence measures in 
accordance to the Action Plan on Measures related to the Foreign Trade Regime in Table 7. He further 
confirmed that Comoros woul d apply anti -dumping, countervailing or safeguard measures only after 
notifying and implementing appropriate laws and regulations in conformity with WTO provisions, 
including Article VI and XIX of the GATT 1994, the Agreement on the Implementation of Artic le VI of 
the GATT 1994, the Agreement on Subsidies and Countervailing Measures and the Agreement on 
Safeguards.  After such laws and regulations are implemented and notified, Comoros would apply 
anti-dumping duties, countervailing duties, and safeguard meas ures in full conformity with the 
relevant WTO provisions.  The Working Party took note of these commitments . 
Table 7: Action Plan on measures related to the foreign trade regime  
Description  Action to be taken  Time frame  
Implementation of the 
Law on Foreign Trade  Review and signature of implementing texts  Fourth quarter of 
2023 
Implementation of implementing texts  Fourth quarter of 
2024 
Stakeholder outreach and awareness -raising regarding the Law 
on Foreign Trade  Fourth quarter of 
2024 
Implementation of trade 
defence measures  Nomination and appointment of members of the national anti -
dumping and countervailing measures committee  First quarter of 
2024 
Establishment of a service to monitor and follow up on trade 
defence measures under the foreign trade regime  Second quarter 
of 2024  
Provide these services with the means of operation (staff, and 
material and financial means)  Third quarter 
of 2024 
Training for committee and service members on the application 
of trade defence measures  Fourth quarter of 
2024 
B. EXPORT REGULATIONS  
- Customs tariffs, fees and charges for services rendered, application of internal 
taxes to exports  
162.  The representative of Comoros said that exports were not subject to export customs tariffs .  
163.  Pursuant to Article 19 of Decree No. 16 -003/AU of 29 December 2016, containing the 2017 
Finance Law, an excise tax was imposed on the production of vanilla, cloves  and ylang -ylang oil, 
which was levied by the customs.  The rates of this tax had been updated in the 2018 Finance Law.  
The tax was set at 1%/kg (dry vanilla ); KMF 200/kg (dry cloves); and 1%/l (ylang -ylang oil).  All cash 
crops were exported.   WT/ACC/SPEC/COM/5/Rev.6  
 
- 45 - 
 
  164.  The represent ative of Comoros confirmed that the taxes listed in the preceding paragraph 
were internal taxes which applied to all domestic production of these goods, regardless of whether 
they were exported or sold domestically. He further noted that all domestic produ ction of these goods 
was exported. He stated that if, in the future, some portion of the domestic production of these goods 
was not exported but sold domestically, these taxes would be levied on the goods sold domestically. 
The Working Party took note of t his commitment . 
- Export restrictions  
165.  The representative 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 subje ct to any licen sing or prior authorization requirements.  
166.  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.   
167.  He confirmed that export s were not subject to any bans or quotas, with the exception of the 
prohibition on the export of endangered species of flora and fauna.  
168.  The representative of Comoros confirmed  that, from the date of accession, Comoros would 
ensure that it applied its laws a nd regulations governing export measures in conformity with the 
relevant provisions of the WTO, including Articles I and XI of the GATT 1994.  The Working Party took 
note of this commitment.  
- Export subsidies  
169.  The representative of Comoros said that , at present,  Comoros did not have a law on export 
incentive measures.  
170.  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 . 
171.  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 conta in 
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 de fined in Article 314 of the 2015 Customs 
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 re nder void an entry in the accounts of all or part of an amount of import or export duty 
that had 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 WT/ACC/SPEC/COM/5/Rev.6   
 
- 46 - 
 
  amounts 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 extension ). 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 declara tion 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 duties 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. Thi s order was being finalized. In the absence of such 
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  
172.  Asked about 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 ori gin bureau to authenticate and issue 
certificates of origin; and (vi) establishing 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 subs idies.  
173.  A Member asked if, given Comoros' stated ambition of self -sufficiency in food, reinforced by 
the current context of shortages and soaring prices, Comoros would consider identifying certain 
priorities or niches within its industrial policy.  
174.  The rep resentative of Comoros replied that Comoros did not intend to identify priorities or 
niches, and any new priority or niche had to be aligned with the industrial strategy of Comoros, 
namely, food self -sufficiency, better access to international markets , and positioning Comoros  on the 
regional markets.  
175.  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. The 
representative of Comoros al so confirmed that the provision of any future subsidies would not be 
contingent upon the use of domestic over imported goods.  WT/ACC/SPEC/COM/5/Rev.6  
 
- 47 - 
 
  176.  The representative of Comoros stated that any subsidy programmes would be administered 
in line with the Agreement on Subsidies and  Countervailing Measures and that any such programmes 
would be notified to the Committee on Subsidies and Countervailing Measures upon Comoros' 
accession to the WTO. The Working Party took note of these commitments . 
177.  The representative of Comoros confirmed that, unless the 2022 Agreement on Fisheries 
Subsidies or any subsequent comprehensive fisheries disciplines have already  entered into force  by 
that time, the Union of Comoros shall accept the relevant fisheries amending protocol or protocols 
at the same t ime as it accepts its WTO Accession Protocol. The Working Party took note of this 
commitment.   
- Technical barriers to trade, standards and certification  
178.  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 Operation 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 Environment, 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 COMESA -EAC-SADC Tripartite Free Trade Area; O rder 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 
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.  
179.  The representative of Comoros added that Comoros' National Qu ality 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. The PNQ  
called for the review and update of legislation (e.g., Decree No. 99087/CE) , but had no legal effect . 
He added that Comoros required assistance with the implementation of the PNQ.  
180.  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 quality 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 WT/ACC/SPEC/COM/5/Rev.6   
 
- 48 - 
 
  quality (standardization); (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) removal 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 publi c awareness and 
providing training courses.   
181.  Comoros was a Member of the International Organization for Standardization (ISO), the 
International Organization of Legal Metrology (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 was a full member of IAF and ILAC. Comoros also  planned to join the African Accreditatio n 
Cooperation (AFRAC).  
182.  The representative of Comoros said that the  technical regulations implemented in Comoros 
were set out in Articles 126 -136 of Law No.  17-005/AU on Food Legislation in the Union of the 
Comoros ("Food Law") and concerned inter alia  eggs, milk, sea and freshwater products. In addition, 
Comoros had implemented regulations banning the importation of plastic bags. He added that several 
provisions of the Food Law provided for the recognition of governmental and non -governmental 
bodies to asse ss the conformity of goods with technical regulations.  
183.  The representative of Comoros added that t he development of standards and technical 
regulations was open to all stakeholders. National standards had to be developed in accordance with 
the WTO Agreemen ts. 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 foreign stakeholders with proven expertise.  The standards adopted in 
Comoros were all COMESA harmonized standards, which were based on international standards, 
namely Codex Alimentarius.  
184.  A Member asked how Comoros would ensure compliance with TBT Agreement obligations, 
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 national and sub -national authorities for all new 
technic al regulations, substantial amendments to existing technical regulations, or draft technical 
regulations.  Comoros was also asked to explain how it would  ensure that WTO Members ha d the 
opportunity to review draft technical regulations, as required by Artic le 2.9 of the TBT Agreement . 
185.  The representative of Comoros replied that, to comply with the WTO Agreements, in 
particular Article 2 and 3 of the TBT Agreement, Comoros had set up a TBT enquiry point located in 
the Standardization and Quality Service in the Industry Directorate of the Ministry of the Economy. 
The designated focal point was Mr. Boinali Mohamed, who had been appointed by Order of the 
Minister . A new Order would be required should there be a personnel change. A National TBT WT/ACC/SPEC/COM/5/Rev.6  
 
- 49 - 
 
  Committee had also been established. This Committee was responsible for coordinating the update 
of technical regulations  and for follow ing up on TBT -related matters . It comprised  representatives of 
all relevant governme nt bodies. The National TBT Committee had to be informed of new draft 
technical regulations and provided technical comments on the ir conformity  before their notification 
to the WTO and their approval.  The Foreign Trade Directorate, as the National Notifica tion Authority, 
was responsible for notifications to the WTO. In response to a specific question, the representative 
of Comoros said that the National TBT Committee was the government entity responsible for 
collecting and updating technical regulations .  
186.  Referring to a suggestion by a Member , the representative of Comoros said that linking the 
appointment of the TBT Enquiry Point focal point to a specific office, instead of a person,  would 
become possible with the establishment of the Comorian Bureau of Sta ndards.   
187.  The representative of Comoros added that draft regulations were circulated to interested 
parties for comment and consultation before final validation. In this regard, a minimum public 
consultation period of 60 days was observed.  National validation workshops, which provide d 
opportunities for making comments, could also be organised . The enquiry point, with the help and 
support of the national TBT Committee, reviewed all draft measures before final adoption . In addition, 
Comoros planned to develop guidance for authorities on minimum timeframes for public consultation 
on draft technical regulations, particularly those that might affect trade and investment.  
188.  All official acts were published in the Official Journal and on its website.  The Official Journal 
Service of the Secretariat -General of the Government was responsible for the publication of technical 
regulations  in their final stage  in the Official Journal.  While there was no strict deadline  by which to 
publish technical regulations, the S ecretariat -General acted within reasonable time frames.  
There  had never been an instance when technical regulations were not published. After preparing 
and adopting technical regulations, the department concerned had to forward them to the 
Secretariat -General for publication . Comoros intended to allow for a reasonable interval after 
publication as per the provisions of Article 2.12 of the TBT Agreement. All information related to 
technical regulations could be found at www. munganyo .km.  
189.  The representative of Comoros confirmed that Comoros would progressively implement the 
WTO Agreement on Technical Barriers to Trade in accordance with the TBT Action Plan in 
Table  8. He further stated that during the transition period, existing measures would be applied on 
a non -discriminatory basis, i.e., providing for national treatment and MFN treatment for all 
imports.  Measures in place at the time of accession and already consistent with provisions of the 
WTO Agreement on Technical Barriers to Trade would not be subject to transition.  Comoros would 
ensure that any changes made in its laws, regulations, and practice during the transition period 
would not result in a lesser degree of consistency with the provisions of the WTO Agreement on 
Technical Barriers t o Trade than existed at the date of accession. Full implementation of the WTO 
Agreement on Technical Barriers to Trade would start from 1 January 2027 without recourse to any 
further transition period.  The Working Party took note of this commitment.  WT/ACC/SPEC/COM/5/Rev.6   
 
- 50 - 
 
  Table 8: Action plan for implementation of the TBT Agreement  
Description  Action to be taken  Time frame  
Establish a framework 
for standardization  Preparation and adoption of the Law on quality  Second quarter of 
2024 
Construction of premises and provision of equipment and 
furniture for the Comorian Standardization Office (BCN)  Third quarter 
of 2024 
Capacity building for BCN staff  Third quarter 
of 2024 
Raising of awareness about  the application of national, 
regional and international standards with enterprises and 
the public  Third quarter of 
2025 
Support for the development and implementation of the 
stakeholder communication and outreach plan  Second quarter of 
2024 
National Standards Council (CNN) to take on the role of 
National Quality Council (CNQ)  Third quarter of 
2023 
Establish a national 
technical regulation 
system  Capacity building for the National Technical Barriers to 
Trade Committee  Third quarter 
of 2024 
Capacity building for the BCN technical regulation service  Fourth quarter of 
2024-third quarter 
of 2025  
Support and guidance for the publication and dissemination 
of technical regulations  Third quarter 
of 2024 
Capacity building for regulators regarding good practices 
for developing and implementing technical regulations  Third quarter of 
2024-second 
quarter of 2025  
Promotion of the 
concept of legal 
metrology  Raising stakeholder awareness of the importance and 
challenges of metrology  Second quarter of 
2023-second 
quarter of 2024  
Construction and fitting out of a national laboratory devoted 
to legal metrology  Fourth quarter of 
2024 
Technical and human capacity building for the laboratory  Third quarter of 
2024-third quarter 
of 2025 
Ensuring the traceability of measures at the national level, 
while ensuring their connection to international standards  Fourth quarter of 
2024 
Strengthen the 
national accreditation 
system  Appointment of a national accreditation officer to serve as 
the national focal point (NFP)  First quarter of 
2024 
Technical capacity building for the NFP  Second quarter of 
2024 
Creation of a partnership with regional and international 
accreditation bodies  Fourth quarter of 
2024-second 
quarter of 2025 
Establish a conformity 
assessment system for 
inspection, analysis 
and testing, and 
certification  Technical capacity building for inspection bodies, analysis 
and testing laboratories, and certification bodies  Third quarter 
of 2024 
Support for inspection bodies in establishing a quality 
management system with a view to obtaining ISO/IEC 
17020 accreditation  First quarter of 
2025 
Implementation of the national integrated control plan for 
improved collaboration between different structures; in 
particular, the elimination of all access barriers to inspection 
bodies  Fourth quarter of 
2025 
Establishment of procedures and dialogue for inter -
laboratory comparison  First quarter of 
2026 
Support and assistance for laboratories in the accreditation 
process (ISO/IEC 17025 or 15189)  Second quarter of 
2026 
Monitoring of  the activities of other certification bodies  Third quarter of 
2025 
Establish an 
institutional, technical, 
environmental and 
cultural framework for 
quality promotion  Training and awareness -raising activities for enterprises 
regarding Quality Management Systems (QMS): ISO 9001, 
ISO 14001, ISO HACCP/ISO 22000, and good hygiene and 
manufacturing practices, etc.  First quarter of 
2024 
Technical capacity building for quality management 
specialists regarding support structures  Third quarter of 
2023 
Support for quality -related training/awareness -raising 
activities for suppliers of goods and services  First quarter of 
2024 
Support for introducing metrology, standardization and 
quality management into national training institute courses  First quarter of 
2025 WT/ACC/SPEC/COM/5/Rev.6  
 
- 51 - 
 
  Description  Action to be taken  Time frame  
Creation of a digital information platform  on the quality 
concept  Second quarter of 
2026 
Establishment of an expert and quality assessment 
committee  Fourth quarter of 
2026 
Creation of a framework for consultation and dialogue 
among stakeholders on quality -related issues  First quarter of 
2025 
Mobilization of a support fund for establishing the National 
Quality Office  Fourth quarter of 
2024 
Revision of the legislative and regulatory texts governing 
national consumer culture  Second quarter of 
2024 
Participation in the activities of international organizations 
responsible for quality and standardization  Third quarter 
of 2024 
Strengthening of the public -private dialogue on quality 
promotion  Fourth quarter of 
2024 
Full implementation of the TBT Agreement:  1 January 2027  
- Sanitary and phytosanitary measures  
190.  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 
Alimentarius , World Organization for Animal Health  (WOAH) and International Plant Protection 
Convention  (IPPC) rules. A third law, concerning animal -related sanitary standar ds, was being 
envisaged within the framework of the WTO STDF technical assistance programme. A draft 
phytosanitary law had been prepared but had become obsolete with the adoption of the Plant 
Protection Law.  
191.  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  (INRAPE) ; Decree No.  7019/PR 
establishing reg ulations on the production, marketing, and safety inspection of food products; 
Decree  No. 5050/PR implementing Law No.  07011/AU of 29  August  2007 on the Fisheries and 
Aquaculture Code; Decree No.  15051/PR establishing the National Fishery Product Quality C ontrol 
and Certification Office ( Office National de Contrôle Qualité et de Certification des Produits 
Halieutiques, 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 Code regulating the 
marketing and distribution of breastmilk substitutes; Decree No.  87018/PR of 9  July 1987 on health 
protection regulations in the Repu blic of the Comoros; Decree No.  8709/PR of 9  July 1987 regulating 
the production, storage, marketing and safety 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 WT/ACC/SPEC/COM/5/Rev.6   
 
- 52 - 
 
  Alimentarius Committee. In addition, the Public Health Code contained provisions relating to 
phytosanitary products and food hygiene.  
192.  The representative of Comoros no ted that the national SPS system comprised several 
structures principally under the supervision of the Ministry responsible for agriculture, fisheries, the 
environment, energy, industry and crafts  - in particular, the Directorate -General of Fisheries 
Resou rces, the Directorate -General of Agriculture and Livestock, and the National Directorate of 
Veterinary Public 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, the Livestock Directorate, 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 Livestock 
Directorate served as the point of contact for engaging with the WOAH . 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 Recherche 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 also 
performed functions relating to t he control of imports of animals and products of animal origin, as 
well as veterinary services.  
193.  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 hea lth. 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 disguised restriction 
on international trade. In the ev ent of a newly adopted sanitary measure, Comoros would notify the 
WTO and international organizations and would include information on the risk assessment used to 
determine the necessity of the measure. 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 compliance monitoring and unscheduled and/or 
mandatory inspections on food products to ensure consume r safety. The monitoring and checks were 
carried out on a case -by-case basis, depending on the situation.  The three inspection bodies in 
Comoros were INRAPE, the National Office for the Control of Fishery Products ( Office National du 
Contrôle des Produits Halieutiques, ONCPH ), and the National Public Works Laboratory.  
194.  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) , i.e., state institutions responsible for certifying animal or plant products that were 
recognized as the sole authority responsible for issuing veterinary and plant certificates. These 
certificates had to contain information guara nteeing the hygiene  and sanitary safety of foodstuffs. In 
particular, they 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 to this Article, produc ts had WT/ACC/SPEC/COM/5/Rev.6  
 
- 53 - 
 
  to display (i) correct and accessible 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 consum ers to enable them to understand the importance 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 information intended for consumers, and the absence of 
contamination, proliferation or survival of bacteria of food origin by ensuring proper conditions of 
storage, preparation and use. INRAPE was responsible for evaluating t he certificates.  
195.  The representative of Comoros added that , in case of doubt,  samples could be taken  as part 
of the sanitary/phytosanitary checks . Currently, the sanitary/phytosanitary checks took place only 
at authorized entry points, which were the ports  and the airports.  Samples could only be collected 
by the health inspectors. The officials relied on macroscopic and microscopic inspections . According 
to Article 140 (iii) of the Food Law, the inspection procedures were governed by regulatory texts. 
Plants and plant products such as seeds, fruits, plants, flowers were 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. Products su bject to  controls  were identified on the 
basis of a phytosanitary alert issued by the competent national services, or on the basis of an 
international alert. Random checks could also be carried out at the border to identify a potential risk. 
The level of r isk was assessed by visual examination . A multi -functional laboratory would soon be 
operational. Before issuing results, the laboratory would be internationally accredited. In his view, 
the procedures used to evaluate the specific level of risk complied wi th the International Standards 
for Phytosanitary Measures (ISPMs) and were consistent with the guidelines and recommendations 
of the IPPC.  
196.  In reply to a specific question, the representative of Comoros confirmed that Comoros would 
recognize the status of l ow-risk food products and that these products would be subject to sanitary 
and phytosanitary certification to the extent provided for by international regulations, notably the 
IPPC and the ISPMs. According to Article 3 of the Food Law, risk management had to be 
(i) undertaken in an independent, 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. The risk a ssessment methods would be stipulated in the 
implementing regulations expected to be signed in the third quarter of 202 4. 
197.  Asked to explain why the provisions of the Food Law (Article 85) placed a particular emphasis 
on identifying the country of origin of seeds of genetically modified organisms (GMOs) and how 
Comoros intended to use this identifying information, the representative of Comoros said that this 
information would allow for the verification of the true origin of the seeds and hence their reliabili ty.  
198.  A Member asked whether any import permits or certificates issued by the government of 
Comoros were required prior to importation of agricultural products.  WT/ACC/SPEC/COM/5/Rev.6   
 
- 54 - 
 
  199.  The representative of Comoros confirmed that Comoros did not envisage the introduction of 
an ap proved list of products for import. He also confirmed that there were no halal restrictions in 
Comoros' trade regime.  
200.  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 pertinent 
international standards consistent with the SPS Agreement and the recommendations of the WOAH , 
the IPPC, and the Codex Alimentarius Commission. As Comoros had not adopted all the international 
standards  adopted by the WOAH , 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 Com oros was that 
of Codex Alimentarius and Comoros accepted Codex MRLs for imported products. If a Codex MRL did 
not exist, Comoros provided for a process for requesting import tolerances. In adopting the principles 
of the WOAH , Comoros was undertaking to app ly the WOAH 's PVS tool. Relevant draft texts had been 
submitted to the Council of Ministers  and would be shared with the Working Party .  
201.  The representative of Comoros said that, to comply with international standards in 
establishing SPS measures, a project entitled "Strengthening the sanitary and phytosanitary system 
in Comoros" had been launched in 2013 with financing provided by the Stand ards and Trade 
Development Facility (STDF). The overall aim of this project was to effectively enhance safety and 
the phytosanitary system covering food, livestock and plants in Comoros, and to improve access to 
foreign markets in order to benefit from int ernational trade and environmental protection. To  achieve 
this aim, the STDF project had adopted operational action plans based on the outcomes of 
sub-sectoral diagnostic studies. The project also provided favourable conditions for the development, 
adoptio n 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 end ed in December 2017, the 
representative of Comoros said that financing for a laboratory for the certification of fisheries 
products could be available through COMESA.  
202.  An SPS enquiry point had been designated with the responsibility for answering all questi ons 
and providing relevant documents concerning (i) sanitary or phytosanitary regulations adopted or 
proposed within the country; and (ii) control and inspection procedures, production and quarantine 
treatment, pesticide tolerance and food additive approva l 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: assouman i_hassani@yahoo.fr  
A general box for enquiries was being set up.  
203.  A National Notification Authority  – the Foreign Trade Directorate – had been established  and 
would be responsible for notifications to the WTO . The notification procedure s were yet to be defined.  WT/ACC/SPEC/COM/5/Rev.6  
 
- 55 - 
 
  204.  All new legislation, including laws, regulations, decrees, judicial decisions and amendments 
to existing legislation, were published in the Officia l Journal. While the Official Journal was available 
for sale to the public, it could also be viewed, free of charge, at www. munganyo .km or at the Official 
Journal Service of the Secretariat -General of the Government, and at the National Documentation 
and S cientific Research Centre, which administered the national archives. Trade -related 
administrative rulings of general application would be available online at 
http://www. minecon.egouv.km/fr . Prior publication of draft SPS measures was not presently 
provided  for in any official journal.  
205.  The representative of Comoros requested technical assistance and a transition  period to 
implement SPS measures aimed at regulating and implementing relevant SPS provisions, in 
particular the requirements governing the marketin g of imported and exported plant and animal 
products.  The requested implementation period took into account the need for capacity -building to: 
(i) finalize the SPS  regulatory framework; (ii) set up an analytical and quality control laboratory; 
and (iii) up grade technical personnel .  
206.  The representative of Comoros confirmed that Comoros would progressively implement the 
WTO Agreement on the Application of Sanitary and Phytosanitary Measures in accordance with the 
Action Plan provided for in Table 9. He further confirmed that during the transition period, existing 
measures would be applied on a non -discriminatory basis, i.e., providing for national treatment and 
MFN treatment to all imports. Measures in place at the time of accession and already consistent with 
the provisions of the WTO A greement on the Application of Sanitary and Phytosanitary Measures 
would not be subject to transition.  Comoros would ensure that any changes made in its laws, 
regulations and practice during the transition period would not result in a lesser degree of cons istency 
with the provisions of the WTO Agreement on the Application of Sanitary and Phytosanitary Measures 
than existed at the date of accession.  Full implementation of the WTO Agreement on the Application 
of Sanitary and Phytosanitary Measures would start  from 1 July 2025 without recourse to any further 
transition period.  He confirmed that Comoros would consult with Members upon request if the 
transition period affected their trade negatively. The Working Party took note of these commitments.  
Table 9: Action plan for implementation of the SPS Agreement  
Description  Action to be taken  Time frame  
Strengthen the national 
system of governance 
for SPS measures  Update and operationalize the SPS National Committee  First quarter of 2024  
Prepare a national handbook of procedures for the SPS 
system  Second quarter of 2024  
Build national capacity as regards principles of 
equivalence and transparency  Third quarter of 2024  
Build capacity in respect of the formulation, adoption and 
revision of standards at the regional and international 
level Fourth quarter of 2024  
Set up an SPS information portal (website)  Second quarter of 2024  WT/ACC/SPEC/COM/5/Rev.6   
 
- 56 - 
 
  Description  Action to be taken  Time frame  
Update the legal and 
regulatory framework 
for sanitary and 
phytosanitary measures 
(Codex, WOAH and 
IPPC)  Update and implement the Food Law  First quarter of 2024  
Prepare and adopt the implementing texts for the Food 
Law  Third quarter of 2024  
Develop and implement a strategic plan for the 
implementation of the National Law on Food and Nutrition  Fourth quarter of 2024  
Revise Law No.  06-010/AU of 2  December  2006 on plant 
protection in Comoros  Fourth quarter of 2024  
Prepare and adopt regulatory texts for the Plant 
Protection Law  First quarter of 2025  
Prepare texts relating to the principles of equivalence, 
transparency, zoning and compartmentalization  Third quarter of 2024  
Finalize the adoption and enactment process for the Law 
on Plant Protection Products (pesticides)  Second quarter of 2024  
Prepare draft texts on technical regulations for pesticides  Third quarter of 2024  
Update the PVS evaluation  Second quarter of 2024  
Prepare and implement 
veterinary legislation or 
Livestock Code  Prepare veterinary legislation or Livestock Code  First half of 2023  
Submit the draft Code to WTO Members for consultation  Second half of 2023 
Submit the Code to the Council of Ministers  February 2024  
Submission to National Assembly  April 2024 session  
Implementation  Second half of 2024  
Strengthen the national 
plant protection system 
in accordance with IPPC 
guidelines  Establish and operationalize the NPPO in accordance with 
international standards  Second quarter of 2025  
Establish an institutional framework for pesticide 
management  Second quarter of 2024  
Support and strengthen the establishment and operation 
of a plant health analysis laboratory  First quarter of 2025  
Train specialists on plant protection and laborator y 
analysis  Fourth quarter of 2023  
Prepare and validate a handbook of working procedures  Second quarter of 2024  
Organize a high -level workshop on the development of a 
road map for the National Codex Alimentarius Committee 
(CNCA) and the creation of Codex technical sub -
committees  Third quarter of 2024  
Establish a permanent secretariat for the CNCA and 
provide  a set of operational tools  Fourth quarter of 2024  
Establish and operationalize a digital platform for sharing 
CODEX information with all stakeholders  Fourth quarter of 2024  
Organize a workshop to raise stakeholder awareness of 
the application of CODEX standards  Fourth quarter of 2024  
Develop national standards based on CODEX standards  Fourth quarter of 2024  
Strengthen the national 
animal health protection 
mechanism in 
accordance with WOAH 
guidelines  Adopt the Livestock Code  Second quarter of 2024  
Support and strengthen the establishment and operation 
of an animal health analysis laboratory  Fourth quarter of 2024  
Provide stakeholders with training on food product 
protection  First quarter of 2025  
Strengthen the national 
framework for sanitary 
and phytosanitary 
control coordination and 
management  Strengthen the coordination and cooperation of SPS 
system stakeholders  Second quarter of 2024  
Define an action plan and the roles and responsibilities o f 
each stakeholder involved in implementing the SPS 
system  Third quarter of 2024  
Support the development of a medium -term strategy for 
each institution involved in the SPS system  Fourth quarter of 2024  
Establish a system for monitoring SPS system activities 
and the managerial measures of each entity  Fourth quarter of 2024  
Build producers' capacity in respect of good SPS practices  Third quarter of 2024  
Organize a regular meeting to validate and/or revise the 
capacity -building strategy for SPS system stakeholders  First quarter of 2024  WT/ACC/SPEC/COM/5/Rev.6  
 
- 57 - 
 
  Description  Action to be taken  Time frame  
Organize an annual meeting to review the implementation 
of the capacity -building strategy for SPS system 
stakeholders and identify possibilities  Second quarter of 2024  
Strengthen and 
operationalize 
government entities 
implementing the SPS 
system  Adopt and implement the SPS system 's ecosystemic and 
scientific approach  First quarter of 2025  
Develop outreach activities to support implementation of 
the SPS system and SPS measures  First quarter of 2024  
Training on testing and certification  First quarter of 2025  
Full implementation of the SPS Agreement : 1 July 2025  
- Trade -related investment measures  
207.  A Member asked Comoros to identify 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 as ked Comoros to indicate whether Comoros had any plans or intentions to introduce such 
measures.  
208.  The representative of Comoros replied that no such measures were in force and that Comoros 
had no intention of introducing them.   
209.  The representative of Comoros confirmed that from the date of accession, Comoros would 
apply its investment regime in complian ce 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 accession without recourse to any transition period in a non -discriminatory manner 
- to impo rts from all WTO Members and to domestically  produced goods. The Working Party took 
note of this commitment.  
- State -trading entities  
210.  The representative of Comoros said that  the National Hydrocarbon Corporation (SCH)  was 
the only State -trading enterprise i n Comoros . In his view, there were no other State enterprises 
subject to notification according to the provisions of Article XVII of the GATT 1994.  
211.  Pursuant to the provision of Law No.  8027/AF of 30  December  1980, SCH held a State 
monopoly on the  import an d 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.  
212.  He added that, previously, ONICOR h ad been a State -trading enterprise within the meaning 
of Article XVII of the GATT 1994  with a  monopoly o ver the import of ordinary rice, i.e., rice consisting 
of more than 5% broken rice . This monopoly had, however, been discontinued pursuant to Article 25  
of Decree No. 23/60/PR "On the new statutes for ONICOR" of 30 June 2023. As a result, the 
importation and sale of ordinary rice had been liberalized.  WT/ACC/SPEC/COM/5/Rev.6   
 
- 58 - 
 
  213.  He also noted that, previously, the Autonomous National Pharmacy of the Comoros 
(Pharmacie Nationale Auto nome 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, since 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 zones, special economic areas  
214.  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 .  
215.  The representative of Comoros confirmed  that any special economic zones which it 
established would be fully subject to the coverage of its commitments in its Protocol of Accession to 
the WTO Agreement and that Comoros would ensure enforcement of its WTO obligations in those 
zones. The represent ative of Comoros said that goods produced in a free zone and subsequently sold 
within the ordinary customs area would be subject to the duties and taxes normally levied on 
imported goods. The Working Party took note of this commitment.   
- Government procur ement  
216.  A Member enquired if Comoros had any plans to seek to join the WTO Government 
Procurement Agreement.  
217.  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 capacit y. The Code had  
been supplemented with manu als 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 vie w, 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 transparent 
evaluation of the  bids and awarding of con tracts;  (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 possibility of  joining the WTO Government 
Procurement Agreement.  WT/ACC/SPEC/COM/5/Rev.6  
 
- 59 - 
 
  - Transit   
218.  The representative of Comoros said that transit was a  suspensive customs regime under 
Article  188(a) of the Customs Code. Transit was defined as the customs procedure that allowed for 
transport of goods under customs control from one point in the customs territory to another, under 
the terms  stipulated  in Articles 194 to 203 of the Customs Code  and in Order No. 19-035/MFBSB/CAB 
of 8 October 2019 . In his view, t he Customs Code  included the basic W TO rules concerning the 
regulation of trade in transit , notably the provisions  of Article V of the GATT . 
219.  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 transiting between 
Moroni and Mutsamudu .  
- Agricultural policies  
(a) Imports  
220.  A Member asked if Comoros would attempt to prohibit importation of agricultural products if 
importation would affect domestic production, and to provide exa mples of prohibitive actions 
Comoros had taken in the past in such cases.  
221.  The representative of Comoros replied that n o decision had been taken in the past to prohibit 
imports of any agricultural product, unless that product had posed public health problem s or affected 
animal or plant health. Comoros reserved the right, however, to take certain measures with respect 
to imported products that could harm human and plant health. The import of agricultural products 
was governed under the provisions of Article 6 3 of the Food Law and Article 44 of the Plant Protection 
Law. The provisions stipulating import bans were set out in Articles  59, 60, 61 and 62 of the 
Food Law.  
222.  The representative of Comoros said that Comoros did not manage the importation of products 
on the basis of domestic production.  
223.  Some Members 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 
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.  
224.  The representative of Comoros replied that the development of the agri -food sector 
responded to the need 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 th e needs of the population. In particular, there was a severe supply shortage in certain 
agricultural products, 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 WT/ACC/SPEC/COM/5/Rev.6   
 
- 60 - 
 
  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 futur e public policy, Comoros had considered the possibility to provide 
incentives to local production in view of ensuring self -sufficiency. In such a scenario, infant agri -food 
industries would have been protected for an initial period of five years. However, the policy of 
protecting the agri -food sector had been abandoned. Instead, the Emerging Comoros Plan 2030 ( Plan 
Comores Émergent, PCE ) had become the reference document in this area . The vision for a griculture 
laid out in this document was to promote the most productive agricultural systems that were resilient 
to climate change and were competitive and sustainable . It also sought to  consolidat e the rural 
communities' resilience and to build on agricul tural processing units in accordance with value chains. 
Achieving these objectives would depend on the scale of support for agriculture and on the financial 
reforms necessary to ensure the sustainable financing of the sector. Other factors included the 
improvement and sustainable intensification of agricultural production, the promotion of export 
crops, and the development of infrastructure and institutions to support the growth of the sector.  
(b) Exports  
225.  The representative of Comoros said that the Comorian authorities planned to support 
agricultural exports through tools such as export credits, export credit guarantees 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) promoting 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.  
226.  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 Comor os 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.  
227.  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 Decision 
on Export Competition of 19 December 2015 . 
228.  The representative of Comoros  confirmed 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 or apply any export subsidies for agricultural products. The Working Party 
took note of these commitments . 
(c) Internal policies  
229.  The representative of Comoros said that, given that most of the Comorian population was 
rural (70%) and lived from agriculture, the development of the agri -food sector responded to the 
need to ensure food self -sufficiency and povert y reduction. Agriculture accounted for approximately WT/ACC/SPEC/COM/5/Rev.6  
 
- 61 - 
 
  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.  
230.  A Member requested Comoros to provide information on domestic support and export 
subsidies for the most recent three -year period for which data was available.  
231.  The representative of Comoros said that Comoros had provided information on domestic 
support and export subsidies in agricultur e during 2020-2022 in document 
WT/ACC/SPEC/COM/3 /Rev. 2. As reported in Supporting Table DS:1, In 2020-2022, Comoros had 
provided "green box" support in the form of decoupled income support for indebted farmers and 
support to vanilla producers in the form of payments made by way of government financial 
participation in crop insurance schemes for relief from natural disasters (Cyclone Kenneth) . In 
addition, pursuant to Order No.  012-004/VP -MPEEIA/CAB, since 2012 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 an Order of the Ministry of Production and Fisheries. These measures were 
meant to encourage and support agricultural dev elopment, in particular rural farmers. In his view, 
these measures were compatible with the provisions of Article  6.2 of the Agreement on Agriculture.  
No export subsidies had been provided to agriculture since 2020 .  
232.  While there had not been significant ch anges 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 nutritional safety, creating jobs, 
distributing revenue to farmers, and creating export earnings for the State. From 2019 to 2020, 
Comoros had also been working on the establishment and entry into opera tion of the rural centres 
for economic development (CRDE); on the establishment and entry into operation of professional 
agricultural organizations (OPAs); and on the update of the 2015 -2020 agricultural strategy.  
233.  The representative of Comoros  added that Comoros intended to establish a national agri -
food company, despite the earlier  announcement that the project had been abandoned. Obstacles 
towards the establishment of the company were being removed thanks to government initiatives and 
support from variou s development partners . Specific  agricultural projects under way  included : 
(i) access to areas with considerable agricultural potential through better connections; (ii) availability 
of high -yield seeds to boost production; (iii) agricultural mechanization to reduce human physical 
effort; (iv) water supply and crop pest control; (v) creation of a climate that supports the value chain 
in the agricultural sector (from  production to processing and marketing of agricultural products); and 
(vi) creation of a mult ifunctional quality -control laboratory for food products. The creation of the 
national agri -food company did not preclude foreign ownership. Furthermore, a policy was in place 
to promote cooperation in the area of trade, in accordance with the laws on food  and on the foreign 
trade system. He added that initiatives were under way to make all agricultural inputs tax -exempt 
to boost the sector.  WT/ACC/SPEC/COM/5/Rev.6   
 
- 62 - 
 
  - Trade in civil aircraft  
234.  The representative of Comoros confirmed that all duty rates on imports of civil aircrafts a nd 
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  
235.  The representative of Comoros said that Comoros had inherited the Intellectual Property 
Code of the French colonial administration. This Code was considered outdated by the Government. 
Pending the enactment of new national IP legislation, Comoros was apply ing the Bangui Agreement 
as a member of the African Intellectual Property Organization (OAPI). The Bangui Agreement had 
been transposed into national law by Decree  No. 18/002/PR of 3  January  2018 and had annulled and 
replaced all provisions of previous law s and decrees.  
236.  The representative of Comoros added 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 Comoria n creativity and inventiveness, and 
to stimulate and promote the creation and production of intellectual works in the areas of literature, 
the arts, and science.  
237.  The Government had asked for the assistance of the World Intellectual Property Organization 
(WIPO) to develop a legal framework for intellectual property protection, including drafting a new 
copyright law. While the national IP legal framework was still being developed, Law No.  20-004/AU 
of 23 June 2020 on Copyright and Neighbouring Rights had bee n enacted by Decree No. 20 -093/PR 
of 2 July 2020. The representative of Comoros added that this Law would be revised so as to make 
it compatible with international intellectual property agreements, including the Berne Convention and 
the TRIPS Agreement.  
- Responsible agencies for policy formulation and implementation  
238.  The representative of Comoros said that Decree No.  10-173/PR of 26  November 2010 had 
established the Comorian Intellectual Property Office (OCPI) and set out its operational modalities. 
The OCP I 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 int ellectual property (e.g. patents, 
trademarks, industrial designs and models, trade names, copyright and related 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 point in relation to WIPO . WT/ACC/SPEC/COM/5/Rev.6  
 
- 63 - 
 
  - Participation in international intellectual property agreements  
239.  Comoros had acceded to the OAPI on 23  May 2013 after ratifyi ng the 1999 Bangui 
Agreement. 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 r elevant 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.  
240.  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 the Protection of Industrial Property, the Patent Cooperation Treaty  (PCT) and 
the Protocol Relating to the Madrid Agreement Concerning the International Registration of Marks. 
Comoros had also ratified the Beijing Treaty by Decree No. 20 -538/PR of 8 December 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 W orks 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 t he Protection of Performers, Producers of Phonograms and Broadcasting 
Organizations, and the Universal Copyright Convention.  
241.   Asked if Comoros planned to ratify the Geneva Convention for the Protection of Producers 
of Phonograms Against Unauthorized Duplic ation of Their Phonograms, the representative of 
Comoros said that they currently had no plans to ratify this Convention.  
242.  The representative of Comoros further noted that Comoros had received technical assistance 
from WIPO to set up its national IP office  (OCPI). 
- Application of national and MFN treatment to foreign nationals  
243.  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 OA PI. 
He added that under Article  1 of the Decree implementing 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 territo ry of Comoros.  
244.  Asked for an explanation o f how Article  5, paragraph  4 of the Bangui Agreement guaranteed 
national treatment with respect to copyright rights for WTO Members, the representative of Comoros 
said that this provision set out the relevant treatm ent 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 t o reciprocity.  WT/ACC/SPEC/COM/5/Rev.6   
 
- 64 - 
 
  245.  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 Neighbouring Rights of 23  June 2020, which stipula ted that performances, 
phonograms, audiovisual fixations or videograms, databases and broadcasts of audiovisual 
communication enterprises, which fell outside the categories referred to in subparagraph 3 of 
Article  2, would not be provided protection unless  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. He added that Comoros would treat 
WTO Members in accordance with the national treatment principle upon joining the Organization.  He 
confirmed that databases would also be entitled to national treatment.  
- Fees and taxes  
246.  The representative of Comoros said that fees and taxes related to the pro tection of industrial 
property (including patents, trademarks, trade names) were those applied by the OAPI.  
- SUBSTANTIVE STANDARDS OF PROTECTION, INCLUDING PROCEDURES FOR THE 
ACQUISITION AND MAINTENANCE OF INTELLECTUAL PROPERTY RIGHTS  
- Copyright and rela ted rights (including rights of performers, producers of 
phonograms and broadcasting organizations)  
247.  The representative of Comoros said that copyright protection was covered by Law 
No. 20-004/AU of 23  June 2020 on Copyright and Neighbouring Rights. The new law had repealed 
and replaced all provisions of previous copyright laws and decrees, including the 1957 Copyright Act, 
and had taken precedence over the Bangui Agreement. The representati ve of Comoros added that 
Comoros was in the process of revising Law No. 20 -004/AU of 23  June 2020 on Copyright and 
Neighbouring Rights of 23  June 2020.  
248.  Copyright protection applied to "literary and artistic works", hereinafter referred to as 
"works", whic h were original intellectual creations in the literary, artistic or scientific fields, such as: 
(i) works expressed in writing, including computer programs; (ii) lectures, addresses, sermons and 
other works composed of words and expressed orally; (iii) mus ical works, with or without words; 
(iv) dramatic and dramatico -musical works; (v) choreographic works and entertainments in mime; 
(vi) audiovisual 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 relative to geography, 
topography, architecture or science; and (xii)  traditional cultural expressions. Protection was 
independent of the mode or form of expression, of the quality  and of the purpose of the work.  
249.  Article  3 of the draft revised Copyright Law set out that authors were not required to register 
their creations in  order to enjoy their exclusive right. Moral, eco nomic and related rights were 
mentioned in Articles 7, 8 and 9 of the draft revised Copyright Law. Pursuant to Article 26 of the 
draft revised Copyright Law, economic rights over a work were protected during the life of authors WT/ACC/SPEC/COM/5/Rev.6  
 
- 65 - 
 
  and 80  years after their dea th. Moral rights were perpetual. Once the term of protection of the 
economic rights had expired, the collective rights administration body shall be entitled to ensure 
compliance with the moral rights on behalf of the authors. Articles 27, 28 and 29 protect ed works of 
joint authorship, anonymous and pseudonymous works, and collective and audiovisual works. Works 
of applied arts were protected until the end of a period of 25  years from the making of such a work. 
The term of protection for performances was 50 years (Article  64) from (i) the end of the year of 
fixation for performances fixed on phonograms; and (ii) the year in which the performance took place 
for performances that were not fixed. Where the performance had been fixed on an audiovisual or 
videogra m fixation, the term of protection was 50 years from the end of the year of fixation. The  term 
of protection for phonograms and audiovisual or videogram  fixations was  50 years from the end of 
the year of fixation (Article 65). The term of protection for broadcasts under Article 66 was 25 years 
from the end of the year in which the broadcast took place. The provisions of the draft revised 
Copyright Law app lied to phonograms or audiovisual or videogram fixations where the producer was 
a national of the Union of the Comoros or the first fixation of sounds was made in the Union of the 
Comoros.  
250.  The draft revised Copyright Law also conferred rights on producers of phonograms 
(Article  56). Subject to the provisions of Articles 62 and 63, phonogram producers had the exclusive 
right to make or authorize (i)  direct or indirect reproductions of their phonograms; (ii)  the 
importation of copies of their phonograms for d istribution to the public; (iii)  the reproduction, direct 
or indirect, of their phonograms; (iv)  the distribution to the public of copies of their phonograms by 
means of sale or by any other transfer of ownership or by rental; and (v)  making their phonogra ms 
available to the public, by wire or wireless means, so that members of the public may access them 
from a place and at a time of their choosing.  
251.  A Member asked why Article 69 of the 2020 Copyright Law did not include a "making available 
right" for broadc asters to match Article 59 of the Bangui Agreement. The representative of Comoros 
replied that according to Article 59 of the revised draft Copyright Law (and subject to the provisions 
of Articles  62 and  63), broadcasting organizations had the right to car ry out or authorize (i) the 
rebroadcasting of their broadcasts; (ii) the fixation of their broadcasts; (iii) the reproduction of 
fixations of their broadcasts; (iv) the public communication of their television broadcasts; and 
(v) making their broadcasts av ailable to the public so that members of the public may access them 
from a place and at a time of their choosing. The provisions of Article  1, sub -paragraphs xii and xiii, 
which defined the concept of public communication, ensured that the "making availabl e" right was 
granted to broadcasting organizations. The "public communication" of a work, performance or 
fixation meant 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 it available to persons outside the immediate family and closest social circle 
of the rights holder, who were in a place where the work or object of related rights could not be 
perceive d without the transmission.  
252.  Asked to identify the relevant provisions for reinstatement of copyright in works for which 
the term had not expired in their home country, and how Comoros would protect works of foreign WT/ACC/SPEC/COM/5/Rev.6   
 
- 66 - 
 
  authors for which the term had not expir ed in their home country, the representative of Comoros 
said that all works would be protected under the provisions of the national law if the work was 
protected in the Union of the Comoros.  
253.  A Member pointed 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 p rotected 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.  
254.  The representative of Comoros replied that only the provisions of the legislation in force, 
namely the revised Copyright Law, would apply: to works of which the author or for which the 
copyright holder was a national of Comoros, or had their habitual residence or headquarters there; 
to audiovisual works the producer of which was a national of Como ros, or had their habitual residence 
or headquarters there; to works published for the first time in the Union of Comoros; to works of 
architecture erected in the Union of Comoros; to works of which at least one of the co -authors  or 
any other copyright hol der was a national of Comoros or had their habitual residence or headquarters 
in Comoros; and to literary and artistic works which were entitled to protection under the 
international treaties to which Comoros was a party (Article 2.1). Works falling outsid e of the 
categories referred to in this paragraph would be afforded protection under the Copyright Law only 
on condition that the original copyright holder was a resident or national of a country which granted 
equivalent protection to works by Comorian nat ionals. However, neither the integrity nor the 
authorship of those works would be affected (Article  2.2).  
255.  The representative of Comoros said that the draft revised Copyright Law provided for 
limitations on the economic rights of the author (Articles 10 -25). This included the authorization to 
exhibit or perform an author's work as part of the activities of an educational institution without 
his/her consent and without remuneration (Article 19.iv).  
256.  A Member asked whether all audiovisual fixations and videog rams were considered works 
under the Berne Convention and were entitled to national treatment under the Law on Copyright and 
Neighbouring Rights . This Member asked whether the Copyright Law would need to be amended to  
provide producers of audiovisual fixa tions and videograms with the exclusive rights of broadcasting 
and communication to the public in line with the provisions in Articles 11bis, 14, and 14bis of the 
Berne Convention. The representative of Comoros said that Article 57.2 of the draft revised C opyright 
Law granted producers of audiovisual or videogram fixations the exclusive public communication 
rights.  
257.  A Member noted that the Copyright Law provided explicit copyright protection for titles of 
works (Article 6 of the 2020 Copyright Law). 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 providing full copyright to titles of works. In response, the WT/ACC/SPEC/COM/5/Rev.6  
 
- 67 - 
 
  representative of  Comoros said that Articles 4, 5 and 6 of the draft revised Copyright Law clearly 
defined which works were protected and which were excluded from protection.  
258.  The representative of Comoros said that Title III (Article 67) of the draft revised Copyright 
Law set forth common provisions on copyright and related rights, including an optional provision on 
private copying remuneration. Authors and performers, for their works or performances fixed on 
phonograms or on audiovisual or videogram fixations, as well as t he producers of such phonograms 
and audiovisual or videogram fixations, were entitled to private copying remuneration for 
reproductions for strictly personal and private use. Private copying remuneration would be paid by 
the manufacturer or the importer of  the recording media or devices used for the private reproduction 
of works and performances fixed on phonograms or audiovisual or videogram fixations, when such 
media were put into circulation on national territory. Private copying remuneration would be co llected 
on behalf of rights holders by the collective management organization duly authorized in accordance 
with national legislation. Private copying remuneration gave rise to reimbursement or exemption 
where the recording medium or storage device was acq uired in a professional capacity for own use 
or production by (i) broadcasting organizations; (ii) producers of phonograms or audiovisual or 
videogram fixations, and those persons that reproduced phonograms or audiovisual or videogram 
fixations on their be half; and (iii) legal persons or bodies that used the recording or storage media 
to assist persons with a visual or hearing disability or who had difficulties reading. Reimbursement 
modalities were set forth in regulations. The  types of media, remuneration  rates and payment 
modalities would be determined by a commission chaired by the Minister of Culture. He added that 
the authors were entitled to private copying remuneration for reproductions for strictly personal and 
private use (Article 67.1).  
259.  Title IV ( Article 73 to Article 82) of the draft revised Copyright Law included provisions 
concerning "offences, sanctions and procedures". Articles 73, 74 and 75 provided for criminal 
penalties. The courts could impose civil penalties during a criminal trial for co unterfeiting and similar 
offences (Article 76).  
260.  Pursuant to Articles 80.2 and 80.3 of the draft revised Copyright Law, the president of the 
competent national court could also, by virtue of a request, order: (i)  the suspension of any 
manufacturing operati on in progress tending to the illicit reproduction of a work; (ii)  the suspension 
of illicit public exhibitions or performances; (iii)  the suspension of any operation to make a work 
available in violation of a protected right; (iv)  the seizure, even on non -working days or outside of 
legal working hours, of copies already manufactured or in the course of being manufactured 
constituting an illicit reproduction of the work, the revenue received; and (v)  the seizure of revenue 
made from any use of the work made  in violation of copyright or related rights. In addition, the 
suspension of a manufacturing process, release or performance, may be subject to a penalty imposed 
by the competent national court. Within 10 days of the date of the seizure report, the distrai nee or 
garnishee could request the president of the competent national court to limit the effects of the 
seizure, or to authorize resumption of manufacturing operations or performances under the authority 
of an administrator, appointed as receiver to hold the proceeds from such a manufacture or 
exploitation on behalf of the person to whom the work belonged (Article  81.1). The president of the WT/ACC/SPEC/COM/5/Rev.6   
 
- 68 - 
 
  competent national court, ruling as for summary proceedings, could, if he/she granted a request 
made in accordance w ith paragraph 1 above, order the deposit of a sum for all warranty claims and 
claims for damages that the author could make (Article  81.2). If the person in whose favour the 
seizure was made failed to refer the matter to the competent national court within  15 days of the 
seizure, the president of the court, ruling as for summary proceedings, could order the release of the 
seizure at the request of the distrainee or the garnishee (Article  82). 
261.  Where the author, holder of a neighbouring right, or successor in  title suspected the imminent 
importation or exportation of goods that infringed their rights, they could request the Directorate 
General of Customs or the president of the civil court to suspend the free circulation of those goods. 
The customs authorities  shall inform forthwith the Prosecutor of the Republic, the applicant, as well 
as the importer, that the goods have been detained (Article  83.2). The importer had the right to 
inspect the goods detained by customs authorities. Additional criminal penalties , including the 
possible confiscation and destruction of the counterfeit works and the materials used in committing 
the offence, could be considered.  
262.  A Member asked Comoros to provide the threshold for sanctioning counterfeiting and similar 
acts as oppose d 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 KMF1,000,000. In response, the representativ e of Comoros said that 
counterfeiting and similar offences were defined by Article  80.1. According to these provisions, where 
their rights were violated or at risk of being violated, natural or legal persons, or their successors in 
title, who were holders of the rights referred to in the Law could request a judicial police officer, a 
bailiff, or any other public official designated by national legislation to establish that there had been 
an infringement and, if necessary, seize, upon authorization of the pu blic prosecutor or the competent 
judge, infringing copies, illegally imported copies and objects, and material used for or intended to 
be used for a performance or reproduction, installed for such prohibited activities.  
263.  The representative of Comoros noted that, by virtue of the Berne Convention, copyright 
protection was obtained automatically without the need for registration or other formalities. 
He nevertheless pointed out that existing works were automatically protected. Authors could entrust 
their works  to the collective management organization by establishing a repertoire. The collective 
management organization was the national body authorized to manage the authors' exclusive rights.  
264.  Asked to describe the benefits available only to right holders who re gistered their works, the 
representative of Comoros said that these benefits were set out in chapter III of the draft revised 
Copyright Law, in Article  7 (moral rights), Article  8 (economic rights), and Article  9 (resale rights) .  
- Trademarks, including service marks  
265.  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 th is regard. The  representative of Comoros was 
of the opinion that the new legislation was consistent with international agreements, including the WT/ACC/SPEC/COM/5/Rev.6  
 
- 69 - 
 
  TRIPS Agreement. Law No. 64 -1360 of 13  December  1964 on Trademarks and Service Marks and its 
implementing Decre e No. 65 -621 of 27  July 1965, setting out measures to prevent abuse of IP rights, 
were no longer applied.  
266.  Trademarks needed to be registered with the OCPI. Trademark applications had to be 
submitted on a specific form in one of the official languages (Como rian, Arabic or French) along with 
the required documentation, and were subsequently announced in the relevant bulletin for six 
months , which could be extended depending on the case, to  allow 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, in cluding appellations of origin  
267.  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 assist ance from WIPO in this matter. 
The representative of Comoros was of the opinion that the new legislation was consistent with 
international agreements, including the TRIPS Agreement.  
268.  The representative of Comoros added that Book VII, Title  II of the Intelle ctual Property Code 
provided for geographical indications, but that the Code was no longer applied.  
269.  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  
270.  The representative of Comoros said that the provisions of the Bangui Agreement on industrial 
designs, covered i n 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 international agreement s, including the 
TRIPS Agreement. The term of protection was 5 years renewable up to a maximum of 25 years.  
271.  The representative of Comoros said the Law of 14  July 1909 on Designs and Models was no 
longer applied.  
- Patents  
272.  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  representative of Comoros was of the 
opinion tha t the new legislation was consistent with international agreements, including the TRIPS WT/ACC/SPEC/COM/5/Rev.6   
 
- 70 - 
 
  Agreement. The term of patent protection was 20  years. Patent rights were transferable. Any transfer 
or licensing of rights needed to be communicated in writing to the OCPI. 
- Plant variety protection  
273.  The representative of Comoros said that the provisions of the Bangui Agreement on plant 
variety protection, covered in Annex X, had been transposed into national law by Decree 
No. 18/002/PR. Comoros received technical assis tance 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  
274.  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 as sistance from WIPO in this regard. New legislation 
would be shared with Members. Article  2 of Annex  IX set out that a registration could be applied for 
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 two years anywhere in the world. The term of protection 
was 10 years . 
- Requirements on undisclosed information, including trade secrets and test data  
275.  The representative of Comoros said that the provisions of the Bangu i 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 practic e 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 legally 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  
276.  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 TO CONTROL ABUSE OF INTELLECTUAL PROPERTY RIGHTS  
277.  The representative of Comoros said that , in his opinion,  Comoros' Compe tition Law was  
consistent with the provisions of the TRIPS Agreement . He added that Comoros' intellectual property 
legislation contained no specific  provisions with respect to the control of potential abuse of intellectual 
property rights.    WT/ACC/SPEC/COM/5/Rev.6  
 
- 71 - 
 
  - ENFORCEMENT  
- Civil judicial procedures and remedies  
278.  The representative of Comoros said that the seizure of infringing goods was covered in most 
annexes of the Bangui Agreement, e.g. Article  65 in Annex  I (patents), Article  51 in Annex  III 
(trademarks), an d Article  33 in Annex  IV (industrial design). T he national Copyright Law (Title II - 
Articles 88 to 103) included detailed provisions concerning "offenses, sanctions and procedures". 
The competent national court could inter alia  prohibit the continuation o f the allegedly infringing acts 
(e.g. Bangui, Article  64.3, Annex I) and determine the amount of monetary damages payments for 
injuries caused by infringement (e.g. Bangui, Article  69, Annex I)  
279.  The representative of Comoros said that civil liability, in th e event of violation of the rights 
provided for in the law, was not 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 initiat ed by the commissaires de police (police superintendents) and examining 
judges in response to a complaint by the author or any right holder or successor in title.  
280.  The representative of Comoros said that the new laws (namely the Law on Foreign Trade) 
includ ed measures tailored to the country's situation and had regard to developments in behaviour 
and the extent and frequency of offences that were not included in the previous legislation. 
The representative of Comoros explained that regulations would provide for repressive measures, in 
particular the establishment of a joint institutional system (intellectual property office, fraud 
prevention, customs, gendarmerie, and police).  
281.  Concerning the availability in writing of all decisions on the merits of an intelle ctual property 
enforcement case (TRIPS Article 41.3), the representative of Comoros said that all decisions on the 
merits of an intellectual property enforcement case were submitted in writing to both parties 
concerned and published in the Official Journal , which was accessible to the public.  
282.  The representative of Comoros added that , under the code of civil and judicial procedures , 
all parties to intellectual property enforcement cases were permitted to present relevant evidence 
and confidential information  was identified and protected (TRIPS Articles  42 and 43).  
283.  A Member asked how Comoros' Copyright Law addressed TRIPS Article 48.2 (liability of public 
authorities and officials).  
- Provisional measures  
284.  The representative of Comoros said that provisional me asures 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. WT/ACC/SPEC/COM/5/Rev.6   
 
- 72 - 
 
  - Administrative procedures and remedies  
285.  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 prot ection 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.  
286.  A Member asked how laws were enforced, if enforcement was effective, and w hat 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 measur es 
287.  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 models). Such measures could be authorize d 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  
288.  The representative of Comoros said that the Bangui Agreement set out criminal penalt ies 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 30,000,000  CFA francs or either of 
these penalties, without prejudice to civil d amages. Criminal sanctions were covered under Article  91 
of Comoros' national Copyright Law.  
289.  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 had 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.  
- TRANSITIONAL ARRANGEMENTS  
290.  The representative of Comoros confirmed that Articles 3, 4 and 5 of the WTO Agreement on 
Trade -Related Aspects of Intellectual Property Rights, providing for, inter alia , national treatment 
and MFN treatment would apply from the date of accession. Comoros w ould ensure that any changes 
made in its laws, regulations and practice during the transition period would not result in a lesser 
degree of consistency with the provisions of the WTO Agreement on Trade -Related Aspects of 
Intellectual Property Rights tha n existed on the date of accession.  He confirmed that the Government 
of Comoros would apply fully the WTO Agreement on Trade -Related Aspects of Intellectual Property WT/ACC/SPEC/COM/5/Rev.6  
 
- 73 - 
 
  Rights by the end of the transition period, in accordance with the Action Plan provided for i n 
Table  10.  The Working Party took note of these commitments . 
Table 10: Action plan for implementation of the TRIPS Agreement  
Description  Action to be taken  Time frame  
Revision of the 
Law on Copyright 
and Related Rights  • Organize a consultation meeting s with WTO Members   
• Organize meetings to work on updating the Law  
• Circulate updates to the Law  among WTO Members   
• Extend consultations and adoption to stakeholders at the 
national level  
• Submission to the Council of Ministers  
• Submission to the National Assembly for adoption  
• Implementing Decree  
• Implementation  December  2024 
Capacity building 
for Comorian 
Intellectual 
Property Office 
(OCPI) staff and 
other actors  • Staff training in specific areas:  
o Patent specialists (4);  
o Distinctive sign specialists (3);  
o Geographical indication experts (4);  
o Specialists in copyright and related rights management;  
o Customs officials, police officers and officials responsible 
for copyright and related rights protectio n and unfair 
competition.  
• Effective implementation  December  2024 
Project to identify 
and promote local 
products (see 
ongoing Ylang 
Ylang Project)  • Support to assist cooperatives in the drafting of product 
(Ylang Ylang) specifications with a view to obtaining 
protected geographical indication (PGI) status for products  
• Identification of other products for PGI purposes  
• Training of geographical indication facilitators (minimum 
five) Third quarter of 2025  
Technical and 
financial support  • Computerization of the Comorian Intellectual Property Office 
(OCPI)  
• Institutionalization of the country label "made in Comoros"  
• Creation of a database containing all intellectual property 
titles registered with the OCPI  
• Collective Management Organization  (CMO) technical 
assistance, e.g. the establishment of an online  sales 
digitization system for the benefit of the CMO  
• Undertake a study visit and engage in knowledge -sharing to 
learn about copyright and related rights  management in 
other spaces (countrie s) December  2025 
Full implementation of the TRIPS Agreement:  1 January  2026 
VI. POLICIES AFFECTING TRADE IN SERVICES  
291.  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. Comoros gave high priority to the following business ser vice and product categories: 
(i) tourism and crafts; (ii) blue economy (fisheries); (iii) financial and logistical services; 
(iv) modernized agriculture for food security; and (v) industrial niches for economic diversification.  
According to the Investment 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, transpo rt, and 
financial services. The incentives given to foreign investors in these particular sectors were 
(i) customs incentives ; and (ii) tax incentives ( see "Investment regime" ). 
292.  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, WT/ACC/SPEC/COM/5/Rev.6   
 
- 74 - 
 
  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 e stablishing 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 no 
longer  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.  
293.  Concerning tourism, the representative of Comoros said that the Governme nt 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 Agen cy ( Agence Nationale pour la Promotion des 
Investissements, ANPI ). He added that Comoros had adopted a law on the supply of tourism services 
which ensured that this sector was open.  
294.  He considered the commercial banking sector to be 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 ban king 
services by allowing two private commercial banks to set up operations locally (EXIM Bank Tanzania 
and Banque Fé dérale pour le Commerce ).  
295.  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 multiplici ty 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 management and debt 
collection. To address th ese 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 of solar energy; (iv) increase of the hydroc arbon storage 
capacity; and (v) consolidation of the electricity network .  
296.  A member of the Working Party stated that it expected Comoros to make a commitment to 
guarantee transparency of licensing requirements and procedures, and qualification requirements  
and procedures, pertaining to obtaining, extending, renewing, denying and terminating such 
authorizations required to provide services in Comoros' market and appeals of such actions consistent 
with the Reference Paper on Services Domestic Regulation ( INF/SDR/2  of 26  November  2021). 
Comoros' authorization procedures and requirements should be based on objective and transparent 
criteria, should not in themselves act as a barrier to market access, and should not be more trade 
restrictive than necessary. Comoros s hould publish a list of authorities responsible for authorising, 
approving, or regulating those service sectors in which Comoros had made specific commitments. 
Comoros should provide service suppliers the information necessary to comply with the requiremen ts 
and procedures for obtaining authorization. Members also expected Comoros to make a commitment WT/ACC/SPEC/COM/5/Rev.6  
 
- 75 - 
 
  to guarantee that for those services included in Comoros' Schedule of Specific Commitments in 
Services, relevant regulatory authorities would be separate from , and not accountable to, any service 
suppliers they regulated. This Member further expected Comoros to make a commitment to 
guarantee that foreign service suppliers remain ed free to choose their partners.  
297.  The representative of Comoros replied that Comoros  was firmly convinced of the importance 
of creating a transparent and effective regulatory environment – one that provided suppliers with 
the stability and predictability needed to obtain authorization to supply their services in Comoros. 
For this reason, Comoros had been working internally to align its system with internationally 
recognized good regulatory practices that would make the economy more conducive to business. 
The Reference Paper on Services Domestic Regulation constituted a critical reference p oint in this 
regard . To foster transparency, Comoros' regulatory authorities were striving to ensure that relevant 
requirements and procedures to obtain authorization were published, as were the timeframes within 
which decisions on authorizations were to b e taken. In some sectors, regulators were also working 
on establish ing a single window for the submission of applications for obtaining authorizations.  
Furthermore, while no requirement existed that all consultations involve the public, it was common 
practice in Comoros for stakeholder consultations to take place during the development and approval 
of a law or regulation. In addition, Comoros planned to introduce a new law requiring that (i) foreign 
trade-related draft legislation be published for comments by interested parties; and (ii) that foreign 
trade-related legal instruments come into force no earlier than 30 days after official publication , 
except  in the case  of emergency measures .  
298.  The representative of Comoros confirmed that Comoros would, from the date of accession, 
fully implement the WTO General Agreement on Trade in Services, including Articles III and VI. He 
confirmed that Comoros would work to establish mechanisms for respondi ng to enquiries from 
interested persons. He further confirmed that Comoros would work to publish a list of all ministries, 
agencies, or other authorities that were responsible for authorizing, approving, or regulating service 
activities for each service se ctor, including non -governmental bodies exercising powers delegated by 
governments or authorities. In addition, Comoros would undertake efforts to ensure that all of its 
authorization procedures and requirements are published in Comoros' Official Journal, and otherwise 
ensure that service suppliers or persons seeking to supply a service are provided with the information 
necessary to comply with the requirements and procedures for obtaining authorization. He further 
confirmed that relevant regulatory authori ties would be separate from, and not accountable to, any 
service suppliers they regulated. The Working Party took note of these commitments.  
299.  The representative of Comoros also confirmed that Comoros would join the Declaration on 
the Conclusion of the Negot iations on Services Domestic Regulation ( WT/L/1129  of 
2 December  2021) upon accession to the WTO. In accordance with paragraph 11 of Section I of the 
Reference Paper on Services Domestic Regulation, as a Least -Developed Country Member, Comoros 
would incorporate  the disciplines on Services Domestic Regulation no later than six months in 
advance of graduation from LDC status, together with any required transitional periods. In the spirit 
of paragraph 11 of Section I, Comoros would continue working internally with a view to applying the WT/ACC/SPEC/COM/5/Rev.6   
 
- 76 - 
 
  disciplines contained in the Reference Paper as soon as possible and before graduation from LDC 
status. The Working Party took note of these commitments . 
300.  With respect to foreign service suppliers' choice of partner, the representativ e of Comoros 
confirmed that foreign service suppliers, when entering into a joint -venture or other partnership with 
persons of Comoros, were free to choose their partner(s). The Working Party took note of this 
commitment . 
VII. TRANSPARENCY  
- Publication of  information on trade  
301.  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 t o buy by the public . Legislation was also published in  
electronic  form,  free of charge , on www. munganyo .km. It was also available at the Official Journal 
Service, attached to the Secretariat -General of the Government , and at the National Documentation 
and Scientific Research Centre, which administered the National Archives. He added that 
administrative decisions of general application related to trade would be  available at 
http://minecon.egouv.km/fr . All interested stakeholders were entitled to 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 had a website ( http://douane.gov.km ) 
which contained information on regulations, including on inspection . No other authorities were 
responsible for publishing information on regulations or other information such as fees for conformity 
assessment, the functions and organ ization of the authority, and/or procedural requirements.  
302.  The representative of Comoros confirmed that, upon accession, Comoros would fully and 
promptly implement Article X of the General Agreement on Tariffs and Trade 1994, Article III of the 
General Agre ement on Trade in Services, Article 63 of the WTO Agreement on Trade Related Aspects 
of Intellectual Property Rights, and other transparency provisions in the WTO Agreement requiring 
notification or publication. He further confirmed that no law, regulation , judicial decision, 
administrative ruling, or other measure of general application pertaining to or affecting trade in 
goods, services, and TRIPS would become effective prior to its publication in the Official Journal, 
along with publication on the websit es of the relevant ministries. The publication of such laws, 
regulations and other measures would include the effective date of these measures and list the goods 
and services affected by the particular measure. The Working Party took note of these commitme nts. 
- Notifications  
303.  The representative of Comoros said that  since February 2023  the Foreign Trade Directorate 
was the National Notification Authority. He added that all notifications to the WTO would be made 
available to the public. However, the lack of expertise relating to notifications could be considered a 
major obstacle to compl iance with the WTO notification requirements.  WT/ACC/SPEC/COM/5/Rev.6  
 
- 77 - 
 
  304.  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 consistent with WTO requirements. The Working Party took note of the se commitments.  
VIII.  TRADE AGREEMENTS  
305.  The representative of Comoros said that Comoros considered regional integration as a stage 
in its strategy of integration into the multilateral trading system. Comoros was a member of the 
Organisation of Islamic Coope ration (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 Ar ea (AfCTFA)  and had ratified it in 2023.  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 bar riers. 
306.  He added 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 
a tripartite FTA (COMESA, AEC, SADC), which was chiefly concerned with common rules of origin. 
Comoros had already adopted 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.  
307.  The representati ve 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 (E SA) 
group in July 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 dev elopment cooperation, among others, 
with a view to reaching an agreement on a full -fledged EPA.  
308.  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 Cla use, or Article  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 .  
309.  The representative of Comoros confirmed that Comoros would obser ve the relevant 
provisions of the WTO Agreement, including Article XXIV of the General Agreement on Tariffs and WT/ACC/SPEC/COM/5/Rev.6   
 
- 78 - 
 
  Trade 1994, the 1979 GATT Decision on Differential and More Favourable Treatment, Reciprocity and 
Fuller Participation of Developing Countries ( Enabling Clause) and Article V of the General Agreement 
on Trade in Services in its trade agreements and would ensure that the applicable provisions of the 
WTO Agreement for notification, consultation, and other requirements concerning free trade areas, 
customs unions and other preferential trade arrangements, of which Comoros was, or may become, 
a member were met from the date of accession. The Working Party took note of these commitments.  
CONCLUSIONS  
310.  The Working Party took note of the explanations and statements of Comoros concerning its 
foreign trade regime, as reflected in this Report.  The Working Party took note of the assurances and 
commitments given by Comoros in relation to certain specific matt ers whi ch are reproduced in 
paragraphs 29, 30, 50,  59, 78, 83, 98, 99, 102, 113, 117, 121, 127, 139, 146, 151, 153, 155, 161, 
164, 168, 176, 177, 189, 206, 209, 215, 228, 290, 298, 299, 300, 302, 304, and 309 of this Report. 
The Working Party took note tha t these commitments had been incorporated in paragraph 2 of the 
Protocol on the Accession of the Union of the Comoros to the  WTO.   
311.  Having carried out the examination of the foreign trade regime of Comoros  and in the light 
of the explanations, commitments and concessions made by the representative of Comoros , the 
Working  Party reached the conclusion that Comoros  be invited to accede to the Marrakesh  Agreement 
Establishing the WTO under the provisions of Article  XII. For this purpose, the Working Party has 
prepared the draft Decision and Protocol of Accession reproduced in the Appendix to this Report, and 
takes note of Comoros ' Schedule of Concessions and Commitments on Goods (document 
WT/ACC/COM/ […]/Add.1 ) and its Schedule of Specific Commitments on Services  (document 
WT/ACC/COM/ […]/Add.2 ) that are annexed to the Protocol.  It is proposed that these texts be 
adopted by the General Council when it adopts the Report.  When the Decision is adopted, the Protocol 
of Accession would be open for acceptance by Comoros  which would become a Member thirty days 
after it accepts the said Protocol. The Working Party agreed, therefore, that it had completed its work 
concerning the negotiations for the accession of Comoros  to the Marrakesh  Agreement Establishing 
the WTO.  
 WT/ACC/SPEC/COM/5/Rev.6  
 
- 79 - 
 
  ANNEX 1 
Laws, Regulations and other Information Provided to the Working Party by Comoros  
Legislation/Regulation  Legislation 
Notice  
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  WT/ACC/C OM/12  
Law No.  13-/AU on Competition in the Union of the Comoros  WT/ACC/COM/12  
Law on Economic Citizenship in the Union of the Comoros  WT/ACC/COM/12  
Law on the Investment Code  WT/ACC/COM/12  
Order No.  04-005/VP on the Creation of the National Development and Trade Policy Forum 
(FNDPC) responsible for the negotiation of EPAs  WT/ACC/COM/1 2 
Law No.  06 010/AU of 2  December  2006 establishing the finance law of the Union of 
the Comoros for 2006  WT/ACC/COM/16  
Decree No. 16 -275/PR of 31 December 2016 promulgating Law No.16 -003/AU of 
29 December 2016 cont aining the Finance Law for financial year 2017  WT/ACC/COM/19  
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)  WT/ACC/COM/19  
Decision No. 12 -155/CFBECIPPIPE/CAB of 25 August 2012 establishing the list of staple 
products subject to approval and price control  WT/ACC/COM/19  
Draft law on the Investment Code  WT/ACC/COM/26  
Decree No. 11 -147/PR of 21 July 201 1 enacting Law No. 11 -005/AU of 7 April 2011 on 
decentralization within the Union of the Comoros  WT/ACC/COM/28  
Decree No. 21 -006/PR of 30 January 2021 enacting Law No. 20 -035/AU of 
28 December  2020 on the Investment Code  WT/ACC/COM/28  
Circular Letter No. 007/2009/COB on foreign exchange transactions (purchases and sales) 
in EUR and USD  WT/ACC/COM/32  
Rules of Procedure of the National Competition Commission   WT/ACC/COM/32  
Decree No. 23 -060/PR of 30 June 2023 on the new statutes for the National Office for the 
Importation and Marketing of Rice (ONICOR)  WT/ACC /COM/41  
Decree No. 23 -101/PR enacting Law No. 23 -011/AU of 27 June 2023 on preventing and 
combating corruptio n WT/ACC/COM/44  
FRAMEWORK FOR MAKING AND ENFORCING POLICIES  
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 WT/ACC/COM/12  
Uniform Act on Arbitration under the OHADA Treaty  WT/ACC/COM/12  
Law No. 17 -007/AU of 19 June 2017 on the establishment, organization and functioning of 
commercial courts in the Union of the Comoros  WT/ACC/COM/19  
Rules of Mediation of the Court of Arbitration of the Comoros (CACOM)  WT/ACC/COM/19  
Rules of Arbitration of the Court of Arbitration of the Comoros (CACOM)  WT/ACC/COM/19  
Revised Uniform Act on Commercial Companies and Economic Interest Groups  of the 
Organization for the Harmonization of Business Law in Africa (OHADA), 2014  WT/ACC/COM/19  
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 Comoros  WT/ACC/COM/28  
National Justice Sector Policy (2016 -2025) of December 2015  WT/ACC/COM/29  
Opinion No. 06/2017/AC of the Common Court of Justice and Arbitration of the 
Organization for the Harmonization of Business Law in Africa (OH ADA) WT/ACC/COM/39  
Explanatory Note on the OHADA regime applicable to branches  WT/ACC/COM/39  
Opinion No. 002/2016 of 18 October 2016 of the Common Court of Justice and Arbitration 
of OHADA — Opinion Request No. 01/2016/AC of 18 July 2016 from the Chair of the 
OHADA Council of Ministers on the interpretation of Articles 120 and 916 of the Uniform 
Act on Commercial Companies and Economic Interest Groups of 30 January 2014  WT/ACC/COM/44  
IMPORT/EXPORT REGULATIONS  
Customs Code, updated 2002 (2/84)  WT/ACC/COM/4  
Ordinance No. 92 -008/PR of 7 September 1992 on the Customs Code  WT/ACC/COM/4  
COMESA Rules of Origin  WT/ACC/COM/12  
Customs Code of the Union of the Comoros, 2015  WT/ACC/COM/16  
Draft law governing foreign trade in the Union of the Comoros  WT/ACC/COM/26  
Explanatory text: draft orders on the implementation of certain provisions of the new 
Customs Code of the Union of the Comoros  WT/ACC/COM/26  
Service note of 13 March 2018 on the discontinuation of the use of ASYCUDA++  WT/ACC/COM/26  
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:  
• Draft order laying down conditions for exercising the right to settlement;  WT/ACC/COM/26  WT/ACC/SPEC/COM/5/Rev.6   
 
- 80 - 
 
  Legislation/Regulation  Legislation 
Notice  
• Draft order establishing the procedure for authorizing the handling of goods 
placed in customs warehouses;  
• Draft order establishing shorter or extended time frames for filing detailed 
declarati ons; 
• Draft order establishing implementing provisions on customs debt;  
• Draft order establishing time frames and conditions for unloading and 
transhipment operations involving ships and aircraft;  
• Draft order establishing rules for implementing the warehouse , clearance area 
and container terminal regime;  
• Draft order establishing rules for implementing the ordinary law customs 
transit procedure and related transit bond provisions;  
• Draft order establishing procedures for the Comorianization of ships;  
• Draft orde r on the destination of abandoned, seized or confiscated goods and 
goods destroyed upon request;  
• Draft order establishing the concession procedure and operating conditions for 
customs warehouses (public or private);  
• Draft order establishing the concession procedure and operating conditions for 
special warehouses used to store petroleum products;  
• Draft order laying down conditions for the application of Customs Code Article 
155 on relief consignments;  
• Draft order laying down conditions for sampling in the co ntext of the right to 
access premises used for professional purposes;  
• Draft order laying down conditions for filing customs declarations 
electronically;  
• Draft order laying down conditions for the use and functioning of simplified 
clearance procedures;  
• Draft order on the temporary admission procedure;  
• Draft order on public auctions; and  
• 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  WT/ACC/COM/28  
Order No. 19 -033/MFBSB/CAB of 8 October 2019 establishing time frames and conditions 
for unloading and transhipment operations involving ships and aircraft  WT/ACC/COM/28  
Order No. 19 -034/MFBSB/CAB of 8 October 2019 establishing the concession procedure and 
operating conditions for special warehouses used to store petroleum products  WT/ACC/COM/28  
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  WT/ACC/COM/28  
Order No. 19 -036/MFBSB/CAB of 8 October 2019 on pub lic auctions  WT/ACC/COM/28  
Order No. 19 -037/MFBSB/CAB of 8 October 2019 establishing shorter or extended time 
frames for filing detailed declarations  WT/ACC/COM/28  
Order No. 19 -038/MFBSB/CAB of 8 October 2019 establishing the concession procedure and 
operating conditions for customs warehouses (public or private)  WT/ACC/COM/28  
Order No. 19 -039/MFBSB/CAB of 8 October 2019 laying down conditions for the use and 
functioning of simplified clearance procedures  WT/ACC/COM/28  
Order No. 19 -040/MFBSB/CAB of 8 October 2019 on the temporary admission procedure  WT/ACC/COM/28  
Order No. 19 -041/MFB/CAB of 8 October 2019 establishing rules for implementing the 
warehouse, clearance area and container terminal regime  WT/ACC/COM/28  
Order No. 19 -043/MFBSB/CAB of 8 October 2019 laying down conditions for filing customs 
declarations electronically  WT/ACC/COM/28  
Order No. 19 -044/MFBSB/CAB of 8 October 2019 on the destination of abandoned, seized 
or confiscated goods and goods des troyed upon request  WT/ACC/COM/2 8 
Order No. 19 -046/MFBSB/CAB of 8 October 2019 establishing the procedure for authorizing 
the handling of goods placed in customs warehouses  WT/ACC/COM/28  
Order No. 19 -047/MFBSB/CAB of 8 October 2019 laying down conditions for exercising the 
right to settlement  WT/ACC/COM/28  
Order No. 19 -048/MFBSB/CAB of 8 October 2019 laying down conditions for sampling in the 
context of the right to a ccess premises used for professional purposes  WT/ACC/COM/28  
Order No. 19 -049/MFBSB/CAB of 8 October 2019 on customs value determination  WT/ACC/COM/28  
Order No. N21 -113/MAPETA/CAB of 26 November 2021 repealing the order prohibiting 
imports of Zea Mays corn   WT/ACC/COM/32  
Order No. 21 -060/MFBSB/CAB of 29 November 2021 establishing the timetable for 
dismantling certain fiscal and parafiscal taxes at the custom s cordon  WT/ACC/COM/32  
Service Note No. 20 -011/MEIEIETAPPG/SG of 5 March 2021 on the suppression of 
professional cards  WT/ACC/COM/32  
Draft Law supplementing and amending certain provisions of the Customs Code regarding 
the customs valuation of goods  WT/ACC/COM/36  WT/ACC/SPEC/COM/5/Rev.6  
 
- 81 - 
 
  Legislation/Regulation  Legislation 
Notice  
Draft decree No. 22 -/PR on procedures for technical import and export controls, and the 
bodies authorized to carry out such controls  WT/ACC/COM/37  
Draft decree No. 22 -/MEIIE/CAB establishing an Anti -dumping and Subsidies Committee  WT/ACC/COM/37  
Draft decree No. 22 -/MEIIE/CAB on procedures, conditions and implementation methods 
for anti -dumping and countervailing measures  WT/ACC/COM/37  
Draft decree No. 22 -/MEIEIE/CAB on conditions for entry in the registers of importers and 
exporters  WT/ACC/COM/37  
Draft decree No. 22 -/MEIEIE/CAB on import and export declarations  WT/ACC/COM/37  
Draft decree No. 22 -/MEIEIE/CAB on special import and export authorizations  WT/ACC/COM/37  
Draft decree No. 22 -/MEIEIE/CAB on products excluded from the import and export regime  WT/ACC/COM/3 7 
Decision No. 22 -08/MFBSB/DGD on the migration from the 2017 version of the Harmonized 
System (HS) to the new version, H S 2022  WT/ACC/COM/39  
Service Note No. 23 -008/MEIIIE/SG of 28 February 2023 on the Notification Authority and 
the Notification Enquiry Point  WT/ACC/COM/39  
Service Note No. 22 -028/MEIIIE/DG of 18 October 2022 on the suppression of th e 
professional card  WT/ACC/COM/39  
Draft Law No. 22 -_____ /AU supplementing and amending Customs Code provisions relating 
to the customs valuation of goods  WT/ACC/COM/39  
Preliminary draft law No. 23 -_____ /AU supplementing and amending Customs Code 
provisions relating to the valuation of goods for customs purposes and implementa tion of 
the procedure for electronic advance transmission of the manifest  WT/ACC/COM/41  
Draft Order No. 23 - /MFBSB/CA B abolishing the fee due to the Chambers of Commerce, 
Industry and Agriculture (CCIA) at the customs cordon  WT/ACC/COM/41  
Draft Decision No. 23 - /MFBSB/DGD amending and supplementing certain provisions of the 
Customs Code relating to the transaction value in appl ication of Decision 4.1 of the Technical 
Committee on Customs Valuation On the Valuation of Carrier Media Bearing Software for 
Data Processing Equipment  WT/ACC/COM/43  
Order No. 23 -544/MFBSB/CAB of 3 October 2023 abolishing the fee due to the Chambers of 
Commerce, Industry and Agriculture (CCIA) at the customs cordon  WT/ACC/COM/44  
Order No.  22-013/MFBSB/CAB of 2  March  2022 amending certain provisions of Order 
No. 21-060/MFBSB/CAB of 29  November  2021 establishing the timetable for dismantling 
certain fiscal and parafiscal taxes at the customs cordon  WT/ACC/COM/46  
TECHNICAL BARRIER S TO TRADE, STANDARDS AND CERTIFICATION  
Decree No.  99-087/CE on the creation, mandate and organization of the consumer product 
standardization and quality service, dated 22  July 1999 WT/ACC/COM/12  
Decree No. 13 -007/PR implementing Law No. 12 -16/AU of 20 December 2012 on metrology  WT/ACC/COM/16  
Decree No. 12 -210/PR of 2 December 2012 establishing the National Standards Council 
(CNN)  WT/ACC/COM/19  
Order No. 14 -028/MPEEIA/CAB a ppointing the members of the National Standards Council  WT/ACC/COM/19  
Order No. 18 -016/VP -MEEIATISPAF/CAB of 16 March 2018 designating a WTO TBT national 
enquiry point  WT/ACC/COM/26  
Order No. 19 -001/MEIEIETAPPG/CAB of 6 January 2020 on the structure of the WTO National 
Committee on Technical Barriers to Trade  WT/ACC/COM/26  
National Quality Policy of the Union of the Comoros of December 2020  WT/ACC/COM/29  
Draft Order No. 18 - /VP/-MEEIATISPAF/CAB on the establishment, composition and mission 
of the WTO National Committee on Technical Barriers to  Trade (CNOTC -OTC)  WT/ACC/COM/41  
SANITARY AND PHYTOSANITARY MEASURES  
Decree No.  87-018/PR regulating animal health protection in the Federal Islamic Republic of 
the Comoros  WT/ACC/COM/12  
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)  WT/ACC/COM/12  
Decree No.  06-220/PR implementing Organic Law No.  06-010/AU of 2  December  2006 
establishing plant protection in the Comoros  WT/ACC/COM/16  
Law No.  12-018/AU of 25  December  2012 on food legislation  WT/ACC/COM/16  
Order No. 09 -013/VP establishing the National Codex Alimentarius Committee  WT/ACC/COM/16  
Law No. 17 -004/AU of 10 June 2017 on plant protection in the Comoros  WT/ACC/COM/28  
Law No. 17 -005/AU of 10 June 2017 on food legislation in the Union of the Comoros  WT/ACC/ COM/28  
Draft Law on the Livestock Code  WT/ACC/COM/37  
Preliminary Draft Law on the Livestock Code  WT/ACC/COM/45  
GOVERNMENT PROCUREMENT  
Government Procurement Code dated 4  February  2012 WT/ACC/COM/12  
TRADE -RELATED INTELLECTUAL PROPERTY REGIME  
Act of the Bangui Agreement Establishing the African Intellectual Property Organization 
(OAPI); dated 1 4 December  2015 WT/ACC/COM/12  
Law of 11  March  1957 on literary and artistic property, made applicable in the Comoros by 
order of 8  April 1957 WT/ACC/COM/12  WT/ACC/SPEC/COM/5/Rev.6   
 
- 82 - 
 
  Legislation/Regulation  Legislation 
Notice  
Decree No.  10/173/PR of 26  November  2010 on the establishment, powers, organization 
and operation of the Como rian Intellectual Property Office  WT/ACC/COM/16  
(in French); 
WT/ACC/COM/16
/Add.1  (in 
English)  
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 Comoros  WT/ACC/COM/28  
Notes of ratification No. 20 -534/PR of 8 Dece mber 2020 of the Performances and 
Phonograms Treaty (WPPT), known as the Internet Treaty  WT/ACC/COM/28  
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, Vis ually Impaired, or 
Otherwise Print Disabled  WT/ACC/COM/28  
Notes of ratification No. 20 -538/PR of 8 December 2020 of the Beijing Treaty on 
Audiovisual Performances  WT/ACC/COM/28  
Draft Law No. -/AU on copyright and related rights in the Union of the Comoros  WT/ACC/COM/43  
POLICIES AFFECTING TRADE IN SERVICES  
Compendium of texts relating to the banking sector  WT/ACC/COM/12  
Decree No.  08-063/PR on the Establishment of a National Investment Promotion Agency, 
dated 5  June 2008 WT/ACC/COM/12  
Decree No.  08-064/PR laying down the procedur e for the granting of benefits under the 
Investment Code, dated 5  June 2008 WT/ACC/COM/12  
Decree No.  12-094/PR promulgating Law No.  11-024-AU of 29  December  2011, Tourism  WT/ACC/COM/12  
Law No.  86-017 on the Urban Planning and Habitat Code  WT/ACC/COM/12  
Order No.  13-002 containing the statutes of the National Tourism Office  WT/ACC/COM/12  
Decree No. 09 -065/PR of 23 May 2009 on the creation, organization, and operation of the 
National Information and Communications Technologies Regulatory Authority  WT/ACC/COM/16  
(in French); 
WT/ACC/COM/16
/Add.1  (in 
English)  
Compendium of texts on the exercise of banking and financial activities, Central Bank of 
the Comoros, dated 10 December 2015  WT/ACC/COM/16  
TRADE AGREEMENTS  
Cooperation agreement in the fields of trade between the Government of th e State of 
Kuwait and the Government of the Union of the Comoros  WT/ACC/COM/12  
Cooperation Framework Agreement between the Government of the United Republic of 
Tanzania and the Government of the Union of the Comoros  WT/ACC/COM/12  
Technical cooperation protocol between the Union of the Comoros and the Government of 
the Republic of Turkey  WT/ACC/COM/12  
Trade Agreement between the Comorian State and the Democratic Republic of Madagascar  WT/ACC/COM/12  
General Agreement for Economic, Technical and Commercial Cooperation among Member 
States of the Organization of the  Islamic Conference  WT/ACC/COM/1 6 
Partnership Agreement in the fisheries sector between the European Community and the 
Union of the Comoros of 24 November 2004  WT/ACC/COM/16  
Treaty Establishing the Common Market for Eastern and Southern Africa (CO MESA)  WT/ACC/COM/16  
Treaty establishing the East African Community (EAC)  WT/ACC/COM/20  
  
  WT/ACC/SPEC/COM/5/Rev.6   
 
- 83 - 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)  The purpose of this measure is to 
regulate the import, distribution 
and operation of alcoholic 
beverage outlets and all forms of 
tobacco that may be harmful to 
people's health in order to 
protect them and for socio -
cultural and public morality 
protection purposes.  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 U nion of the Comoros.  
Tax Code , Article 194  
Finance Law No.  08-43/AU  
Import licence for luxury 
rice Directorate -General of 
Taxation  A measure to regulate the import 
and marketing of luxury rice in 
order to protect consumers in 
terms of health safety.  Rice containing 0% 
to 5% of broken 
rice 
 10 06 10  10 
10 06 10 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.  Live animals and 
animal products  
 0101.1000 to  
0106.9000  
 Decree No.  87-024/PR regulating the 
import of animals and animal products  
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, 
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  
Prior import 
authorization  Ministry of Production 
(INRAPE) and the environment 
(Environment Directorate)  
Ministry of Internal Affairs, 
Ministry of Defence and 
Commissioner of Police  This measure seeks to ensure 
proper protection for wild animal 
and plant species in the 
Comoros.  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  
Importation banned 
other than for national 
defence purposes   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.6   
 
- 84 - 
 
  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, sing ers, actors and dancers, regarded as 
artists and drawing income only from their individual artistic activity;  
3. authors and composers, teachers of literature, 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 fruit from land that they own or farm, and for the sale of cattle that they breed, 
tend or fatt en; 
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 laws and regulations;  
9. fishermen, whether individuals or grouped in cooperatives, selling exclusively the product of 
their fishing activity, fresh, dried, salted or smoked;  
10. doctors and dentists practising in a place where there is no other free practitioner in their 
category;  
11. midwives;  
12. small-scale cabotage and coastal navigation crew (this exemptio n does not apply to lighterage 
enterprises);  
13. consumer cooperatives which confine themselves to grouping the orders of their members 
and distributing, in their warehouses, the products and goods ordered;  
14. the French Development Agency ( Agence Françai se de Développement ). 
   WT/ACC/SPEC/COM/5/Rev.6  
 
- 85 - 
 
  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 or 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.  
 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.  WT/ACC/SPEC/COM/5/Rev.6   
 
- 86 - 
 
  Heading  HS Code   
  - 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; comparison 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):  
 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 veterinary furniture (for example, operating tables, 
examination tables, hospital beds with mechanical fittings, dentists' chairs); 
barbers' chairs and similar c hairs, having rotating as well as both reclining and 
elevating  
movements; parts of the foregoing articles.  
  - 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 ( RCI), 
"import trade tax " (PI) , the advance tax payment  (AI), or the CCIA fee 
  WT/ACC/SPEC/COM/5/Rev.6  
 
- 87 - 
 
  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  Order implementing the 2015 Customs Code  (Order No. 
19-049/MFBSB/CAB)  
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 selling 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  
 
_______________  
 
 WT/ACC/SPEC/COM/5/Rev.6   
 
- 88 - 
 
  APPENDIX  
[Draft Decision  
ACCESSION OF  THE UNION OF THE  COMOROS  
Decision of […]  
 The Ministerial Conference,  
 Having regard to paragraph 2 of Article  XII and paragraph 1 of Article  IX of the 
Marrakesh  Agreement Establishing the World Trade Organization (the "WTO  Agreement"), and the 
Decision -Making Procedures under Articles IX and XII of the WTO  Agreement agreed by the General 
Council ( WT/L/93 ), 
 
 Taking note  of the application of the Union of the Comoros for accession to the WTO 
Agreement dated 22 February 2007 , 
 
 Noting  the results of the negotiations directed toward the establishment of the terms of 
accession of the Union of the Comoros  to the WTO  Agreement and having prepared a Protocol on 
the Accession of the Union of the Comoros,  
 
 Decides  as follows:  
1. The Union of the Comoros  may accede to the WTO  Agreement on the terms and conditions 
set out in the Protocol annexed to this Decisio n. 
_______________  
 WT/ACC/SPEC/COM/5/Rev.6  
 
- 89 - 
 
  DRAFT PROTOCOL  
ON THE ACCESSION OF  THE UNION OF THE COMOROS  
Preamble  
 The World Trade Organization (hereinafter referred to as the "WTO"), pursuant to the approval 
of the Ministerial Conference of the WTO accorded under Article  XII of the Marrakesh  Agreement 
Establishing the World Trade Organization (hereinafter referred to as the "WTO  Agreement"), and the 
Union of the Comoros  (hereinafter referred to as the "Comoros") , 
 Taking note  of the Report of the Working Party on the Accession of the Union of the Comoros 
to the WTO  Agreement reproduced in document WT/ACC/COM/[ ..], date d […] (hereinafter referred to 
as the "Working Party Report"),  
 Having regard  to the results of the negotiations on the accession of the Comoros  to the 
WTO Agreement,  
 Agree  as follows:  
PART I - GENERAL  
1. Upon entry into force of this Protocol pursuant to paragraph 8, the Comoros  accedes to the 
WTO Agreement pursuant to Article  XII of that  Agreement and thereby becomes a Member of 
the WTO.  
2. The WTO  Agreement to which the Comoros  accedes shall be the WTO  Agreement, including 
the Explanatory Notes to that  Agreement, as rectified, amended or otherwise modified by such legal 
instruments as may have entered into force before the date of entry into force of this Protocol. This 
Protocol, which shall include the c ommitments referred to in paragraph  […] of the Working Party 
Report, shall be an integral part of the WTO  Agreement.  
3. Except as otherwise provided for in paragraph […] of the Working Party Report, those 
obligations in the Multilateral Trade  Agreements an nexed to the WTO  Agreement that are to be 
implemented over a period of time starting with the entry into force of that  Agreement shall be 
implemented by the Comoros  as if it had accepted that  Agreement on the date of its entry into force.  
4. The Comoros  may maintain a measure inconsistent with paragraph  1 of Article  II of the GATS 
provided that such a measure was recorded in the list of Article  II Exemptions annexed to this Protocol 
and meets the conditions of the Annex to the GATS on Article  II Exemptions . 
PART II - SCHEDULES  
5. The Schedules reproduced in the Annex to this Protocol shall become the Schedule of 
Concessions and Commitments annexed to the General  Agreement on Tariffs and Trade 1994 
(hereinafter referred to as the "GATT  1994") and the Schedule  of Specific Commitments annexed to 
the General  Agreement on Trade in Services (hereinafter referred to as "GATS") relating to the 
Comoros . The staging of the concessions and commitments listed in the Schedules shall be 
implemented as specified in the rele vant parts of the respective Schedules.  
6. For the purpose of the reference in paragraph 6(a) of Article  II of the GATT  1994 to the date 
of that  Agreement, the applicable date in respect of the Schedule of Concessions and Commitments 
annexed to this Protoc ol shall be the date of entry into force of this Protocol . 
PART III - FINAL PROVISIONS  
7. This Protocol shall be open for acceptance, by signature or otherwise, by the Comoros until 
[…] or such later date as may be decided by the General Council.  
8. This P rotocol shall enter into force on the thirtieth day following the day upon which it shall 
have been accepted by the Comoros .  WT/ACC/SPEC/COM/5/Rev.6   
 
- 90 - 
 
  9. This Protocol shall be deposited with the Director -General of the WTO. The Director -General 
of the WTO shall promptly furnish a  certified copy of this Protocol and a notification of acceptance by 
the Comoros  thereto pursuant to paragraph 7 to each Member of the WTO and to the Comoros .  
10. This Protocol shall be registered in accordance with the provisions of Article  102 of the Ch arter 
of the United Nations.  
 Done at […] this […] day of […] in a single copy in the English, French and Spanish languages, 
each text being authentic, except that a Schedule annexed hereto may specify that it is authentic in 
only one of these languages, and the Working Party Report is authentic in English and French . 
_______________  
 
  WT/ACC/SPEC/COM/5/Rev.6  
 
- 91 - 
 
  ANNEX  
SCHEDULE […] – UNION OF THE COMOROS  
Authentic only in the French language.  
(Circulated in document WT/ACC/COM/…/Add.1 ) 
_______________  
SCHEDULE OF SPECIFIC COMMITMENTS ON SERVICES  
LIST OF ARTICLE  II EXEMPTIONS  
Authentic only in the French  language.  
(Circulated in document WT/ACC/COM/…/Add.2) ] 
 
__________