RESTRICTED  
  
WT/ACC/COM/23/Rev .8 
7 December  2023 
(23-8314) Page: 1/10 
Working Party on the Accession of  
the Union of the Comoros  Original:  French  
 
ACCESSION OF THE UNION OF THE COMOROS  
ACTION PLANS TO ENSURE THE WTO CONSISTENCY OF NATIONAL LAWS  
Revision  
The following communication, dated 6 December  2023, is being circulated at the request of 
the delegation of the Union of the Comoros.  
 
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  WT/ACC/COM/23/Rev.8  
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TABLE OF CONTENTS  
 
1. SPS-RELATED MEASURES  ................................ ................................ ........................  3 
2. TRIPS -RELATED MEASURES  ................................ ................................ .....................  5 
3. CUSTOMS FORMALITIES AND CUSTOMS VALUATION  ................................ ..............  6 
(a) .... Measures related to the Customs Valuation Agreement  ................................ ..........  6 
(b) .... Fees and charges  ................................ ................................ ................................ .... 6 
(c) .... Value added tax (VAT)  ................................ ................................ ............................  6 
(d) .... Trade facilitation  ................................ ................................ ................................ ..... 7 
4. TBT-RELATED MEASURES  ................................ ................................ ........................  8 
5. MEASURES RELATED TO THE FOREIGN TR ADE REGIME  ................................ .........  10 
 
   WT/ACC/COM/23/Rev.8  
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1. SPS-RELATED MEASURES  
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  
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 proc ess 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  
Submi t 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  
Implement ation 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 laboratory 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    WT/ACC/COM/23/Rev.8  
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Description  Action to be taken  Time frame  
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 202 4 
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 of 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 o f 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  
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  
 
    WT/ACC/COM/23/Rev.8  
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2. TRIPS -RELATED MEASURES  
Description  Action to be taken  Time frame  
Revision of the Law on 
Copyright and Related  
Rights • Organize consultation meeting s with WTO Members   
• Organiz e meetings to work on updating the Law  
• Circula te updates to the Law  among WTO Members   
• Exten d consultations and adoption to stakeholders at the national level  
• Submission to the Council of Ministers  
• Submission to the National Assembly for adoption  
• Implementi ng Decree  
• Implementation  Decembe r 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 Specialist s in copyright and related  rights management ; 
o Customs officials, police officers and officials responsible for copyright and related rights protection 
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 s tudy visit and engage in knowledge -sharing to learn about copyright and related rights  
 management in other spaces (countries)  December  2025 
Full implementation of the TRIPS Agreement:  1 January  2026 
 
 
    WT/ACC/COM/23/Rev.8  
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3. CUSTOMS FORMALITIES AND CUSTOMS VALUATION  
(a) Measures related to the Customs Valuation Agreement  
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 semi nars, 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  
 
(b) 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 2024  
3. Elimination of the RCI  and RAU in the Finance Law for 2025 (action by the 
National Assembly)  December 2024 1 April 2025  
 
(c) Value added tax (VAT)  
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   WT/ACC/COM/23/Rev.8  
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Description  Action to be taken  Time frame  
Provide t raining 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  
 
(d) Trade facilitation  
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 
regulatory 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 functio ning 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/COM/23/Rev.8  
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4. TBT-RELATED MEASURES  
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 (C NN) 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 quar ter 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 hygi ene 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    WT/ACC/COM/23/Rev.8  
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Description  Action to be taken  Time frame  
Support for introducing  metrology, standardization and quality management in to national 
training institute  courses  First quarter of 2025  
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 qual ity-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  
 
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5. 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 202 4 
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  
 
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