RESTRICTED  
  
WT/ACC/SPEC/COM/5/Rev. 6/Corr.1  
 
5 January 2024 
(24-0154) Page: 1/3 
Working Party on the Accession of the Union of the 
Comoros   
 
 
ACCESSION OF THE UNION OF THE COMOROS  
DRAFT REPORT OF THE WORKING PARTY  
Corrigendum  
1. Paragraph s 16, 45, 47, 90, 91, 98 , 113, 146, 168 , 177 and 309  should read as indicated below 
in bold and strikethrough (new text in bold) : 
 
16. The representative of Comoros replied that  the OHADA Court had issued two advisory 
opinions relevant to the provisions of Article 120 of the OHADA Uniform Act, namely adviso ry 
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  waiver of the affiliation requirement for  foreign -owned  
branches  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") . 
45. The representative of Comoros note d 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)  
Sonede (water) ; (iii) Comores Té lécom;  (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 ON ICOR, acted in accordance with commercial considerations. For example, 
these enterprises applied a reasonable profit margin after cost recovery. SONELEC was the 
only SOE to receive State subsidies so that consumer prices remained affordable. He added 
that the State would participate as an equity shareholder in SOEs only in the framework of 
the OHADA Uniform Act relating to commercial law and commercial companies (Articles  664 
and 665) . 
47. The representative of Comoros added that several SOEs had been priva tized since the 
1990s. In the telecommunications sector, a licence had been granted to a new private 
telecommunications 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 operations remained under State control.  He added that there had also been an 
unsuccessful attempt to privatize t he national water and electricity company (MAMWE)  
companies.  
90. A Member questioned how the affiliation requirement was consistent with MFN 
treatment and with Comoros' commitments in services. This Member requested that 
paragraph 1 of Article 120 of the O HADA Uniform Act be amended prior to Comoros' accession, 
along with any legal requirements of Comoros that were consistent with it  implementing 
Article 120(1) , to eliminate the requirement discriminating against non -OHADA member 
States . 
91. The representat ive of Comoros replied that the legal power to amend a part of the 
OHADA Uniform Act belonged to all of its member States. He held the view that the affiliation WT/ACC/SPEC/COM/5/Rev.6/Corr.1  
 
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  requirement was consistent with MFN treatment. In addition, he said that , pursuant to an 
adviso ry opinion from 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 "companies 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 establishe d 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 interpret ed these opinions on Article 120 
to allow for unlimited  extensions for companies  waiver of the affiliation requirement for 
foreign -owned branches  operating in  regulated industries, including banking, insurance, 
and oil, gas, and mining, in addition to the aviation industry . 
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 i n 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 of the affiliation requirement  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 . 
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 CCIA, AI, RCI, PI, and the RAU in the Ac tion Plan 
on Fees and Charges in Table 4. He further stated that the CCIA 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 Act ion 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  
other duties and charges within the meaning of 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.  
146. The representative from Comoros confirmed that, prior to accession, Comoros would 
eliminate the us e of the Brussels Definition of Value to calculate customs duties and other 
customs charges. The representative further confirmed that legislation on the valuation of 
imports for customs and taxation purposes conforming to the requirements of the WTO 
Agree ment on Implementation of Article VII of the GATT 1994 (Agreement on Customs 
Valuation)  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 wo uld 
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 t he Committee on 
Customs Valuation (Treatment of Interest Charges in the Customs Value of Imported Goods) 
and paragraph  2 of the Decision on Valuation of Carrier Media Bearing Software for Data 
Processing Equipment (Decision 4.1). The Working Party took not e of these commitments . 
168. The representative of Comoros confirmed that, from the date of accession, Comoros 
would ensure that it applied its laws and regulations governing export measures in conformity 
with the relevant provisions of the WTO  Agreement , including Articles I and XI of the 
GATT  1994.  The Working Party took note of this commitment . 
177. The representative of Comoros confirmed that, unless the 2022 Agreement on Fisheries 
Subsidies or any subsequent comprehensive fisheries disciplines have alr eady entered into 
force by that time, the Union of Comoros shall accept the relevant fisheries amending protocol 
or protocols  the time of acceptance of its Accession Protocol, Comoros shall accept 
the Protocol Amending the Marrakesh Agreement Establishing the World Trade 
Organization: Agreement on Fisheries Subsidies (WT/L/1144) and any subsequent 
protocols establishing comprehensive fisheries disciplines  at the same time as it 
accepts its WTO Accession Protocol. The Working Party took note of this commitme nt. 
309.  The representative of Comoros confirmed that Comoros would observe the relevant 
provisions of the WTO Agreement, including Article XXIV of the General Agreement on Tariffs WT/ACC/SPEC/COM/5/Rev.6/Corr.1  
 
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  and 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 notific ation, 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 commi tments . 
2.  The following paragraph should be included after paragraph 176:  
 
A Member noted that the WTO Agreement on Fisheries Subsidies had been adopted at the 12th 
WTO Ministerial Conference (MC12) on 17 June 2022. For the Agreement to become 
operation al, two thirds of Members had to deposit their "instruments of acceptance" with the 
WTO Secretariat. The Member invited Comoros to ratify the Agreement at the time of 
ratification of  its Accession Protocol . 
3. Paragraph 231: the reference to document WT/AC C/SPEC/COM/3/Rev.2 should be replaced 
with a reference to document WT/ACC/SPEC/COM/3/Rev.3.   
4. Pages 89 – 90: all references to the short form "the Comoros" should be replaced by the long 
form "the Union of the Comoros".  
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