RESTRICTED  
  
WT/ACC/COM/27  
 
23 June 2020  
(20-4382) Page: 1/34 
Working Party on the Accession of  
the Union of the Comoros  Original: English/French  
 
 
ACCESSION OF THE UNI ON OF THE COMOROS  
ADDITIONAL QUESTIONS  AND REPLIES  
 The following submission, dated 22 June 2020 , is being circulated at the request of the 
Delegation of the Union of the Comoros.  
 
 
 
_______________  
 
  WT/ACC/COM/27  
 
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  TABLE OF CONTENT S 
1. REVIEW OF THE REVISED DRAFT WORKING PARTY REPORT 
(WT/ACC/SPEC/COM/5)  ................................ ................................ ........................  3 
II. ECONOMIC POLICIES  ................................ ................................ .............................  3 
- Monetary and fiscal policy  ................................ ................................ ......................  3 
- Foreign exchange and payments  ................................ ................................ ............  4 
- Investment regime  ................................ ................................ ................................ . 4 
- State ownership and privatization  ................................ ................................ ..........  5 
- Pricing policies  ................................ ................................ ................................ ....... 5 
- Competition policy  ................................ ................................ ................................ . 8 
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES  ................................ ....... 10 
- Powers of the executive, legislative and judic ial branches of government  ...........  10 
- Authority of sub -central governments  ................................ ................................ .. 11 
IV. POLICIES AFFECTING TRADE IN GOODS  ................................ ..............................  12 
- Trading rights  ................................ ................................ ................................ ...... 12 
A IMPORT REG ULATIONS  ................................ ................................ ........................  16 
- Other duties and charges  ................................ ................................ .....................  16 
- Fees and charges for services rendered  ................................ ...............................  17 
- Application of internal taxes to imports  ................................ ...............................  17 
- Quantitative import restrictions, including prohibitions, quotas, and licensing 
systems  ................................ ................................ ................................ ................  18 
- Customs valuation  ................................ ................................ ................................  20 
- Rules of origin  ................................ ................................ ................................ ...... 21 
B EXPORT REGULATIONS ................................ ................................ .........................  22 
- Export subsidies  ................................ ................................ ................................ ... 22 
C INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS  ..............................  23 
- Technical barriers to trade, standards and  certification  ................................ ....... 23 
- Sanitary and phytosanitary measures  ................................ ................................ .. 24 
- State -trading entities  ................................ ................................ ...........................  26 
- Transit  ................................ ................................ ................................ ..................  27 
- Agricultural policies  ................................ ................................ .............................  27 
V. TRADE -RELATED INTELLECTUAL PROPERTY REGIME  ................................ ............  27 
2. REVIEW OF REVISED DRAFT ACTION PLANS (WT/ACC/COM/23/REV.1)  .............  30 
3. REVIEW OF REVISED LEGISLATIVE ACT ION PLAN (WT/ACC/COM/9/REV.3)  ....... 34 
 
 
 
 
  WT/ACC/COM/27  
 
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  1. REVIEW OF THE REVISED DRAFT WORKIN G PARTY REPORT (WT/A CC/SPEC/COM/5)  
II. ECONOMIC POLICIES  
- Monetary and fiscal policy  
Question 1 
 
Paragraph 12: In this paragraph, please describe the cond itions for the BCC to grant 
approval to open foreign banks or bank branches. We want to verify that these conditions 
are prudential in nature and do not impose quotas, relate to the legal form of the financial 
institution, or discriminate in any way.  
Answe r: 
Pursuant to Law No.  13-003/AU regulating the activities of financial institutions, the requirements 
to be met to obtain BCC approval are as follows : 
1.  Requests for approval shall be forwarded to the Central Bank, which shall examine them and 
notify the applicant of the decision taken;  
2.  Requests for approval shall indicate, inter alia , the legal status, the registered capital, the 
location of the comp any's head office on national territory, the locations where it intends to 
open branches, agencies or offices in view of current or foreseeable needs in the regions 
concerned, the names and titles of the persons responsible for its administration, its dire ction 
or management, its financial soundness, the experience it has gained, the activities in which 
it intends to engage and the financial prospects;  
3. The Central Bank shall assess the capacity of the applicant to achieve its development 
objectives, tak ing into account, inter alia , the impact of approval on the correct operation of 
the banking system and on protection of depositors in accordance with the provisions of 
Title III, Chapter 2, of this Law.  It may require that any information or document it d eems 
useful to inform its decision be provided to it, in particular, on the status of the persons 
providing the capital, the guarantors, the origin of the funds intended for the registered 
capital, as well as the competence and reputation of persons respon sible for its administration 
and direction;  
4. If the headquarters of the financial institution is abroad, the application for approval shall 
specify the location of the main establishment on national territory;  
5. Approval may be subject to specific ter ms determined by the Central Bank;  
6. The terms governing approval may be amended subsequently at the request of the 
Central  Bank or the financial establishment approved. The Bank shall examine the request for 
amendment and take a decision in the same man ner as for the application for approval;  
7. After it has been approved, the financial institution is entered in the register of loan 
establishments or in that of financial intermediaries, as applicable;  
8. The Central Bank shall be responsible for publis hing the approval.  
Question 2 
Paragraph 19: Please provide an update on the establishment of the VAT regime and 
Comoros' implementation timeline. Please verify that the VAT will replace all internal 
taxes described in the Working Party Rep ort's subsection on internal taxes. Please 
describe any other taxes that will be replaced or changed due to implementation of the 
VAT. When a draft law is available, please submit it to the Working Party for review.  
Answer : 
An impact assessment concerning the introduction of the VAT regime in the Union of the Comoros 
has already been conducted under the auspices of the World Bank. Once established, the VAT regime 
will replace all the internal taxes described in the Working Party's report. The draft law will  be 
circulated to Members as soon as it becomes available.  WT/ACC/COM/27  
 
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  Question 3 
Follow -up to Question 2, WT/ACC/COM/24: In its response, Comoros refers to "regional 
authority units or the public institutions." Please describe these regional authorit y units, 
their composition, and their responsibilities. Also, which public institutions can directly or 
indirectly hold equity capital?  
Answer : 
Public institutions can, in effect, hold all the equity capital of an industrial or commercial enterprise 
taking  the form of a joint stock company. The Comoros Development Bank (BDC) was established 
by the Comorian State and has sold some shares to the private sector. Apart from the BDC, there 
are no other public institutions directly or indirectly holding equity ca pital. 
- Foreign exchange and payments  
Question 4 
Paragraph 23: In this paragraph, Comoros states that it "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". However, we 
have a concern about Comoros' foreign exchange surrender requirement in this regard.  
- Let me describe our concern with a hypothetical example. Say C ompany X in 
Comoros received 1,000 euros from an export transaction, and that it surrenders 
those euros within 30 days of that transaction, per the foreign exchange 
surrender requirement. Company X receives Comorian francs in return. Can 
Company X take tho se Comorian francs the very same day and convert them back 
to 1,000 euros to pay for imports? If it cannot do so, the foreign exchange 
surrender requirement would appear to affect payments for imports. If 
Company  X can do this, we question why the surrende r requirement is necessary.  
Answer : 
After having surrendered the amount in euros within 30 days of the date of the transaction, as per 
the foreign exchange surrender requirement, Company X may take those Comorian francs the very 
same day and convert them b ack to euros to pay for imports . 
- Investment regime  
Question 5 
Paragraph 27: Please provide an update on the status of the draft revised Investment 
Code.  
Answer : 
The updated draft Investment Code  is availa ble through document WT/ACC/COM/26 . 
Question 6 
Paragraph 30: In this paragraph, Comoros indicates that, for certain enterprises, it 
approved exemptions for a period of seven or ten years for raw materials and equipment 
earmarked for invest ment projects . Please explain for what exactly these raw materials 
and equipment would be exonerated. Do these exonerations apply only to imports?  
Answer : 
The customs exemptions involve eliminating customs duties and taxes upon entry for raw materials 
imported by industries benefiting from the economic approval provided for in the Investment Code.  WT/ACC/COM/27  
 
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  These exemptions only concern imports of raw materials and equipment.  
Question 7 
Paragraph 30: In this paragraph, Comoros states that the Office national des importations 
et des exportations would have both an export and import mandate, and that it would 
promote Comorian exports and provide exporters with guidance, information and support. 
Please describe the types of support that the office would provide.  
Answer : 
The Office National des Importations et des Exportations  does not currently exist. There are no plans 
for any financial support. The Union of the Comoros will nevertheless comply with WTO agreements 
if it provides any support.  
- State ownership and privatization  
Question 8 
Paragraph 32: In this paragraph, Comoros states that "[a]t present, there were no 
ongoing privatization programmes". However, in Paragraph 34, Comoros states that: 
"[t]h e Comorian Government sought to divest itself of its shares of production by 
establishing a privatization commission to oversee the process. Privatization would be 
carried out by means of an international tender procedure ". What i s the privatization 
commission currently doing, if there are no ongoing privatization programmes?  
Answer : 
At present, there is no privatization programme or privatization committee.  
- Pricing policies  
Question 9 
Comment: In Paragraph 37, Comoros indicates that the Ministries in charge of the 
economy and finance had the legal authority to validate the prices for ordinary rice and 
hydrocarbons "on the basis of proposals made by the two public companies in charg e of 
importing these products", ONICOR and SCH.  
- Is only one enterprise allowed to import ordinary rice and hydrocarbons? If so, 
why? Why can that objective only be achieved via a monopoly?  
- We would have significant concerns if Comoros only allows one enter prise to 
import each of these goods, and that the government validates the administered 
price based on a proposal by that enterprise.  
- We understand that Comoros cultivates rice domestically, and that Comoros 
believes that domestic hydrocarbon production is  a possibility. Are prices for 
domestic rice also administered, and if so, how?  
Answer : 
Yes, only one enterprise is allowed to import ordinary rice: the National Office for the Importation 
and Marketing of Rice (ONICOR). The same applies for hydrocarbons; in this case, the National 
Hydrocarbon Corporation (SCH) holds the monopoly on imports. Nevertheless, these two companies 
only import; the marketing of both products has been fully liberalized and is carried out by private 
parties.  WT/ACC/COM/27  
 
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  Ordinary rice (HS 1006 4 0 10 and 1006 40 90) and hydrocarbons (HS 2710 12 and 2710  19) are 
staple products of vital importance to the population, and are therefore subject to administered 
pricing in order to stabilize consumer prices.  
Rice-growing in Comoros is currently at the e xperimental stage; no locally produced rice has yet 
been placed on the market. Similarly, for hydrocarbons, we are only at the prospection stage.  
Question 10 
Paragraph 36: According to this paragraph, the Government must consult with the 
National Competition Commission (NCC) in introducing measures under Articles 4, 6 and 
7 of the Competition Law. Given that the NCC is not yet operating, with whom does the 
Government consult before it introduces measures under Articles 4, 6 and 7?  
Answer : 
While awaiting the effective establishment of the National Competition Commission, the Government 
consults the monitoring  committee for staple goods.  
Question 11 
Paragraph 37:  According to this paragraph, the Government determines the prices for 
ordinary rice, hydrocarbons, water, electricity, and postal services. In addition, Comoros 
states these administered prices "were among the exceptions under Articles 4, 6 and 7".  
- Please list in an Annex to the draft Working Party Report all prod ucts whose 
prices are determined by the government, and the article of the Competition Law 
under which they qualify as an exception.  
- Are meat products, sugar, flour and cooking oil subject to price regulation at this 
time?  
Answer : 
The prices of the following products are determined by the Government:  
- petrol  
- kerosene  
- diesel  
- ordinary rice  
- electricity  
- water  
These products are among the exceptions under Articles 4, 6 and 7.  
So-called staple products (meat products, sugar, flour and cooking oil) are subje ct to market price 
control, not price regulation. The eight so -called staple products are listed below:  
No. HS CODE  PRODUCT  
1 02011000 to 02069090  Fresh or frozen meat and edible offal  
2 02076000 to 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  Medicaments  
8 04022110  First infant formula (for infants from 0 to 6 months) and follow -on 
formula (for infants from 6 to 12 months)  
 WT/ACC/COM/27  
 
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  Question 12 
Paragraph 38: According to this paragraph, Comoros states that the fluctuation of 
international reference prices, a nd importers' tendency to apply excessively high margins, 
could justify price regulation on the advice of the NCC.  
- Under what article of the Competition Law would such regulation be 
implemented?  
- Please explain the process and criteria used by the NCC to re gulate prices, 
including the international reference prices used, the degree of price fluctuation 
that would support price regulation, and the size of the margins that would 
justify price regulation.  
- What other matters, besides prices, is the NCC authorize d to decide?  
Answer : 
Such regulations are applied under Articles 6 and 7 of the Competition Law.  
The procedures used by the CNC are set out in Title IV of the Competition Law. A  CNC regulation 
would supplement these procedures.  
Apart from ruling on prices, the National Competition Commission is authorized to rule on 
anti-competitive practices (Title II of the Law): understandings and abuse of dominant positions. 
In accordance with the provisions of Title III of the Competition Law, the Commission (Se ction 2, 
Role and Functions of the Competition Commission) has the following functions:  
(1) examine and issue an opinion on all matters related to the Union of the Comoros' 
competition policy, notably draft laws and regulations likely to affect competition on the 
domestic market; as such, the Commission shall be seized by the Parliament, by the 
competent Ministers and by the Government of the Islands;  
(2) issue an opinion on price regulation measures foreseen by the Government under 
Articles 6 and 7, as well as in anticipation of the measures provided for under Article 8 
of the present Law; as such, the Commission shall be seized by the Ministers in charge 
[of trade and finance];  
(3) conduct research, monitor and, if necessary, pursue or sanction the anti -competitive 
practices covered by the present Law; as such, the Commission shall be seized by the 
Minister in charge [of trade], accredited consumer associations, the enterprises 
concerned, and it may seize itself ; 
(4) provide requisite expertise for the jurisdictions that m ay seize it for an opinion pending 
a court ruling in cases of legal proceedings linked to a competition issue; as such, the 
Commission shall be seized by the competent commercial or misdemeanour court;  
(5) issue an opinion regarding the sectors subject to sect or-wide regulation, such as those 
mentioned under Article 4 of the present Law; as such, the Commission shall be seized 
by the authorities of the sector where they have been established or by the competent 
ministries;  
(6) provide any assistance to the COMESA C ompetition Commission in its inquiry into any 
violations of the provisions of the Treaty related to competition and give its opinion to 
this Commission;  
(7) take any useful action to develop a culture of competition in the Union of Comoros.  
Question 13 
Follow -up to Question 23, document WT/ACC/COM/24: Comoros indicates that importers 
are required to submit to the competition authority cost data and "other business 
information". What other business information could importers be obliged to submit  to 
the competition authority?  WT/ACC/COM/27  
 
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  Answer : 
Given that the Competition Law does not specify exactly what other business information or 
documents are to be submitted, the Commission will decide on this where necessary , e.g., certificate 
of origin.  
- Competition policy  
Question 14 
Paragraph 40: We are very concerned by Comoros' apparent restrictions on competition 
to import ordinary rice. If an objective of the Competition Law is, according to Article 1, 
"to promote the operation of market forces by controlling or eliminating any pr actice 
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 consumers", why does 
Comoros only allow one  company – ONICOR – to import ordinary rice? While we 
understand that ordinary rice is a staple of the Comorian diet, we do not understand why 
this necessitates permitting only one enterprise to import the product. In recent 
successful accessions where the number of enterprises importing rice have been 
restrict ed by the acceding government, the restrictions were not nearly so severe. With 
more competition among importers, the price charged to distributors and retailers would 
tend to  fall. 
Answer : 
Ordinary rice is a staple of the Comorian diet. The Government the refore wishes to maintain this 
monopoly so that it can ensure a continuous supply, guarantee quality and stabilize market prices.  
Question 15 
Paragraph 41: Please explain when the National Competition Commission will be in 
operation. In the  meantime, are its functions under the Competition Law carried out by 
any other government entity?  
Answer : 
While awaiting the effective establishment of the National Competition Commission, the Government 
consults the monitoring committee  for staple  goods . 
Question 16 
Paragraph 41: Comoros' reply to Question 37 in WT/ACC/COM/21 was not completely 
satisfactory. A primary objective of the WTO accession process is to ensure that the 
applicant's trade regime is transparent and predictable. This includes transparency 
regarding how the NCC will conduct its proceedings involving foreign petitioners and 
respondents.  
- Under what specific circumstances would the petitioner's request to be present 
not be approved?  
- Under what specific circumstances would the respondent and other interested 
parties not be invited to participate in the deliberations?  
- What are the "specific circumstances" that will be assessed by the NCC?  
- Would respondents or other interested parties have full access to the information 
being considered by the Commission or are there any limitations placed on the 
information that can be accessed?  WT/ACC/COM/27  
 
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  - If the latter, how does the Commission ensure that parties are able to fully 
defend their interests in proceedings before the Commission?  
Answer : 
The specific circumstances under which the person filing a petition and other interested parties may 
or may not participate will be determined by the Rules of Procedure of the National Competition 
Commission as soon as the national Commission is operational.  
Article 35, Paragraph 3, of the Competition Law stipulates that "The sittings [of the Commission] are 
not open to the public. Only the parties, where necessary represented by their attorney, and an 
eligible representative of the Ministry of Justice, may par ticipate and present their oral submissions. 
The Commission may hear anyone deemed likely to provide information to the hearing." Therefore, 
there are no specific circumstances in which the respondent and other interested parties would not 
be invited to pa rticipate in the deliberations . 
 
Respondents or other interested parties will have full access to the information being considered by 
the Commission and there will be no limitations placed on the information that may be accessed.  
Question 17 
Paragraph 41: Please describe the types of claims that a petitioner can raise to the NCC.  
Answer : 
The types of claims that a petitioner can raise to the NCC are:  
a. limited market access or free competition by other enterprises;  
b. obstruction of price determination by free market forces by artificially causing them to 
rise or fall;  
c. limit or control production, opportunities, investments or technical progress;  
d. share up markets or supply sources;  
e. organize sale and supply boycotts;  
f. collude in the submission of tenders.  
Question 18 
Paragraph 43: Please describe the scope of "sectoral regulation measures" that can be 
implemented pursuant to Article 4 of the Competition Law. Does this refer only to 
price -related measures, o r to other types of measures? If it is the latter, please describe 
these types.  
Answer : 
The sectoral regulation measures under Article 4 are solely price -related measures.  
Question 19 
Paragraph 43: Please describe the provisions on State aid or government support that 
Comoros envisages introducing, pursuant to Article 4 of the Competition Law. We ask 
Comoros to explain what is included in these terms, and what is not.  
Answer : 
Article 4 of the Competition Law makes no mention of any d irect State aid. The provisions of the 
Article provide for sectoral regulation measures allowed for certain sectors under the Competition 
Law. WT/ACC/COM/27  
 
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  III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES  
- Powers of the executive, legislative and judicial branches of government  
Question 20 
Paragraph 54: Please describe the right of appeal for decisions "by the legal departments 
of the customs" pertaining to customs procedures. For example, what is the appeals 
process for rulings by the Customs Arbitration and Advisory Committee on matters 
relating to the settlement of customs disputes?  
Answer : 
The process for the right of appeal is outlined in Articles 506 and 507 of the Customs Code.  
Article 506: 1. Any person may appeal against decisions taken by the customs authorities or 
objections raised by them and established by a report, regarding the ap plication of the customs 
regulations relating to the nature, origin or value of goods and concerning that person directly and 
individually.  
Chapter II – Appeal procedure  
Section 1 - Appeal against decisions, or the absence of decisions, of the customs autho rities 
Article 507  
1. Appeals against decisions or the absence of decisions within the time allowed under 
Article  506.2 above, concerning the nature, origin or value of the goods mentioned in 
Articles 25, 26, 35, 42 and 160 above are submitted in the form of an application addressed 
to the Chairman of the Customs Arbitration and Advisory Committee.  
2. The application is signed by the applicant or his agent. It contains his name, status and 
domicile, details of the disputed decision and an exposition of the facts and grounds on 
which it is based. It is accompanied by the documents and, where appropriate, samples 
necessary to examine the appeal.  
3. The Chairman of the Customs Arbitration and Advisory Committee sends a copy of the 
application to the Director -General of Customs who formulates his observations and 
forwards them to the Committee's Secretariat accompanied by the documents and samples 
used in arriving at the classification or like treatment challenged.  
4. The Customs Arbitration and Advisory Committe e rules on this appeal in accordance with 
the conditions laid down in Article 512 below.  
Question 21 
Paragraph 54: Please describe the composition and authority of the Customs Arbitration 
and Advisory Committee.  
Answer : 
The composition of t he Customs Arbitration and Advisory Committee is set out in Article  510 of the 
Customs Code.  
Article 510: 1. The Customs Arbitration and Advisory Committee is composed of the following:  
(a) a chairperson : a judge from the commercial court judiciary;  
(b) three technical customs assessors and their alternates;  
(c) an adviser from the administrative chamber of the court of first instance;  
(d) a Chamber of Commerce representative;  WT/ACC/COM/27  
 
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  (e) an economic operator representative;  
(f) a customs agent representative.  
2. Where the Committee is equally divided, the Chairperson shall have the casting vote.  
3. The Customs Arbitration and Advisory Committee is assisted by a permanent secretariat 
composed of a customs authorities representative and a representative of the p rivate sector 
appointed by Order of the Minister for Finance and the Budget.  
This secretariat is responsible for receiving and registering appeals and for publishing and circulating 
the Committee's decisions.  
According to Article 508, "where objections re lating to the nature, origin or value of the goods are 
raised after clearance or at the time of controls and inquiries carried out by the customs authorities, 
either party may, within the two months following notification of the infringement report, refer the 
matter to the Customs Arbitration and Advisory Committee, in conformity with the provisions of 
Articles 25, 26, 35, 42 and 160."  
Question 22 
Paragraph 56: How is the head of the Ministry of Economy and Trade chosen from among 
the Vice -Presidents? Does the post rotate among the Vice -Presidents?  
Answer : 
The portfolio of the Ministry of Economy and Trade is a decision of the President. Nevertheless, it 
may be conferred to a Vice -President or Minister.  
- Authority of sub -central governments  
Question 23 
Paragraph 58: Does the central government have exclusive competence for external 
relations including trade and international treaties. If so, please add "exclusive" to 
Paragrap h 58.  
Answer : 
Yes. The central government has exclusive competence for external relations.  
Question 24 
Paragraph 58: Please describe the scope of authority of Anjouan, Grand e Comore, and 
Mohéli related to agriculture and livestock farming.  
Answer : 
The scope of authority of the Islands related to agriculture and livestock farming consists of 
implementing national policies in the respective islands.  
Question 25 
Paragraph 59: Please confirm that the authorities of Anjouan, Grand e Comore, and Moheli 
do not provide, and are not authorized to provide, subsidies to commercial entities, 
whether private or state -owned.  
Answer : 
We confirm that the island authorities do not provide, and are not authorized to provide, subsidies.  WT/ACC/COM/27  
 
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  IV. POLIC IES AFFECTING TRADE IN GOODS  
- Trading rights  
Question 26 
We are concerned that Comoros imposes burdensome restrictions on the right to trade, 
including the re quirements for physical presence and operating authorizations.  
We have a number of questions and comments in this section, including a question about 
the intersection between OHADA's Uniform Act on Commercial Companies and Economic 
Interest Groups and Comoros' Trade and Personal Property Credit Register.  
We also have several questions related to the import license and annual fee required to 
import luxury rice, including whether Comoros considers the annual fee to be a fee limited 
in amount to the approximate cost of services rendered.  
Paragraph 61: Comoros states that applications for registration are "filed" with the 
commercial chamber of the court of first instance. Comoros later states that applications 
are "submitted" to the "Court Registry" , or alternatively to the ANPI Single Window or to 
the Administrative Proced ure Center for Businesses. What is the practical difference 
between "filing" and "submitting" in this context? Is the Court Registry located in the 
commercial chamber of the court of first instance?  
Answer : 
There is no difference in practical terms. Differ ent verbs are used in the language to effectively 
denote the same action, the action of filing an application with the Court Registry, which is a 
department of  the commercial chamber of the court of first instance.  
Question 27 
Paragraph 62:  Comoros' physical presence requirement is an onerous condition for 
importing that appears to be beyond what is permitted under Article XI of GATT 1947. We 
request that Comoros remove this requirement to reflect Article XI of the GATT 1947.  
Answer : 
Pursuan t to Article 44 of the OHADA Uniform Act on General Commercial Law, to which the Union of 
the Comoros is party, any natural person whose registration is required by law shall, during their 
first month of activity, apply to be registered in the Commerce and  Personal Property Credit Register. 
Point 1 of this Article requires the physical presence of the person subject to the requirement.  
Pursuant to Article 48 of the OHADA Uniform Act on General Commercial Law, legal persons subject 
to the legal provisions on  registration shall apply to the clerk of the competent court or to the 
competent body in the State party in whose jurisdiction their activity takes place, to register in the 
Commerce and Personal Property Credit Register. Point 9 of this Article requires the physical 
presence of managers, directors, administrators or associates who are empowered to act on behalf 
of the legal person or grouping.  
Any registered natural or legal person may or may not sell or distribute goods in Comoros according 
to their fie ld of activity.  
Question 28 
Paragraph 62: Please confirm that registered importers can import without selling or 
distributing in Comoros. Please update Paragraph 62 with this information.  WT/ACC/COM/27  
 
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  Answer : 
Pursuant to Article 44 of the OHADA Uniform Act on General Commercial Law, to which the Union of 
the Comoros is party, any natural person whose registration is required by law shall, during their 
first month of activity, apply to be registered in the Comme rce and Personal Property Credit Register. 
Point 1 of this Article requires the physical presence of the person subject to the requirement.  
Pursuant to Article 48 of the OHADA Uniform Act on General Commercial Law, legal persons subject 
to the legal provis ions on registration shall apply to the clerk of the competent court or to the 
competent body in the State party in whose jurisdiction their activity takes place, to register in the 
Commerce and Personal Property Credit Register. Point 9 of this Article re quires the physical 
presence of managers, directors, administrators or associates who are empowered to act on behalf 
of the legal person or grouping.  
Any registered natural or legal person may or may not sell or distribute goods in Comoros according 
to the ir field of activity.  
Question 29 
Paragraph 63: Please confirm that the fee for a professional card is identical for domestic 
and foreign natural or legal persons.  
Answer : 
We confirm that the fee for a professional card is identical for dom estic and foreign natural or legal 
persons.  
Question 30 
Paragraph 67: Similar to the information provided on the importation of alcoholic 
beverages in Paragraph 66, please describe the licensing process for importation of 
tobacco, including fees. We understand that Comoros cultivates tobacco and has a 
cigarette factory. Does the licence apply to imported tobacco?  
Answer : 
Pursuant to the Finance Law (Law No. 08/43/AU), tobacco importers wishing to obtain an import 
licence are require d to meet the following conditions:  
- payment of the operating trade tax;  
- possession of a tax identification number (NIF).  
Anyone who has paid for this licence may import tobacco.  
Comoros does not currently cultivate tobacco and does not have a cigarette fac tory. 
Question 31 
Paragraph 68: Comoros states that "measure did not affect the import of luxury rice but 
rather the marketing of this product [luxury rice]". Does the import license for luxury rice 
require the submission of an application or other documentation to a relevant 
administrative body in Comoros as a prior condition for the import of luxury rice into 
Comoros? If so, please explain how this license does not affect the import of luxury rice?  
Answer : 
The import licence for luxury ric e is provided for under Article 199 of the General Tax Code of 
3 May 2011. Article 199 was amended by Article 20 of the Finance Law of 2019. Under this Article, 
the issuing of an import licence for luxury rice is subject to prior authorization by the WT/ACC/COM/27  
 
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  Directorate -General of the Economy and Foreign Trade against payment of an annual fee of 
500,000  francs.  
The only documentation that needs to accompany the application is the tax identification number 
(NIF).  
Question 32 
Paragraph 68: Comoros sta tes that "a licence [for the import of luxury rice] had been 
introduced in 2012 for fiscal rather than restrictive purposes and was not required for 
customs procedures". Does the Comoros consider that the annual fee of KMF 2 million 
required for importing rice to be a fee limited to the approximate price of a service 
rendered, as provided for in Article VII I(a) of the GATT of 1947? If so, please explain why.  
Answer : 
No. The fee is unrelated to the service rendered as provided for under Article VIII(a) of the 
GATT  1947.  
Question 33 
Paragraph 69: Please list the regulated activities for which an operating authorization is 
required, and the activities that are exempt under Article 164 of the Tax Code. For the 
businesses, industries,  or professions that are not exempt from the operating 
authorization, please identify whether there is domestic production in any of them.  
Answer : 
Article 4 of the Investment Code of 31 August 2007 provides that private investments shall be made 
freely in the Union of the Comoros subject to the specific provisions on ensuring the protection of 
health, public health, social protection and the economic public order. In view of this objective, 
operating approval must also be issued by the ministry concerned or  by the competent authority in 
certain sectors. For instance, a telecommunications operator must obtain approval from the ministry 
responsible for telecommunications, banks approval from the Central Bank, and fisheries enterprises 
approval from the ministr y responsible for fisheries.  
Regarding activities that are exempt under Article 164 of the Tax Code, it should be recalled that 
under Article 159 of the Tax Code, any natural or legal person engaging, in Comoros, in a trade, 
industry or profession that is not exempt is subject to the trade tax contribution.  
The following activities are exempt under Article 164 of the Tax Code:  
1. subject to the provisions of Article 162, public or private sector employees, solely as regards 
their salaried  activity;  
2. painters, sculptors, engravers, designers, musicians, singers, actors and dancers, regarded as 
artists and drawing income only from their individual artistic activity;  
3. authors and composers, teachers of literature, sciences and creative ar ts, 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 f arm, and for the sale of cattle that they breed, 
tend or fatten;  
6. agricultural cooperative societies and their unions, mutual agricultural credit funds established 
and operating in accordance with their governing laws and regulations;  
7. provident and mu tual 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;  WT/ACC/COM/27  
 
- 15 - 
 
  11. midwives;  
12. small-scale cabotage and coastal navigation crew (this exemption does not apply to lighterage 
enterprises);  
13. consumer cooperatives which confine themselves to grouping the orders of their members 
and distributing, in their warehouses, the products and goods ordere d; 
14. the French Development  Agency ( Agence Française de Développement ). 
Question 34 
Paragraph 69: For the industries, activities, or entities that are not exempt from the 
operating authorization, can an entity engage in importing without an operating 
authorization?  
Answer : 
It should be made clear that there is no operating authorization in Comoros, but rather operating 
approval. For certain sectors, operating approval is issued by the ministry concerned or the 
competent authority. For instance, a telecommunications operator must obtain approval from the 
ministry responsible for telecommunications, banks approval from the Central Bank, and fisheries 
enterprises approval from the ministry responsible for fisheries.  
Yes, an entity enga ged in activity in a sector that does not require operating approval may engage 
in importing.  
Question 35 
Paragraph 69: Please describe the purpose of the operating authorization, and how the 
revenue is used by the government.  
Answer : 
Pursuant to Article 4 of the Investment Code of 31 August 2007, private investments shall be made 
freely in the Union of the Comoros subject to the specific provisions on ensuring the protection of 
health, public health, social protection and the economic public order.  
Question 36 
Paragraph 69: In this paragraph, Comoros states that, for importers and exporters, the 
trade tax contribution amounted to "KMF 250,000 with a 1/10th proportional duty". Please 
provide more details about the 1/10th proportional duty. How is the trade tax contribution 
of authorizations calculated for national entities that do not engage in import or export 
activities?  
Answer : 
Pursuant to Article 179 of the Tax Code, the trade tax is established by applying to the desi gnated 
profession the corresponding rate listed in the schedule of rates annexed to the Code.  
 
Taxable activity   
Fixed duty  Proportional 
duty  
Comments  
Business agent  20,000  1/10th  NC 
Conglomerates (producer of)  100,000  1/10th   
Medical analysis (laboratory)  30,000  1/10th   
Electronic appliances:  
- seller  
- repairer   
150,000  
50,000   
1/10th  
1/10th   
 
 
Importer - Exporter   
 
250,000   
 
1/10th  
 The special 
importer/exporter trade 
tax cannot be 
cumulated with the 
trade tax for other 
activities.  WT/ACC/COM/27  
 
- 16 - 
 
  Formula: Fixed duty + 1/10*fixed duty  
 
For importers and exporters, the trade tax amounts to: 250,000+1/10*250,000 = KMF 275,000  
Question 37 
Follow -up to Question 65 of WT/ACC/COM/21: In Question 65, we comment  that 
according to OHADA's revised Uniform Act on Commercial Companies and Economic 
Interest Groups, if within two years of its creation, the branch of a company registered by 
a foreign person o utside the OHADA area had not been affiliated with a company 
incorporated under the law of an OHADA member State, the branch would be removed 
from the Trade and Personal Property Credit Register. Comoros replied that Comorian law 
did not require affiliatio n. However, Comoros also indicated that the revised Uniform Law 
was a source of law "available to OHADA in its jurisprudence as the supreme court for all 
its member countries' commercial courts".  
- Can a complainant seek to obtain the removal from the Trade and Personal 
Property Credit Register of a company branch of a company registered by a 
foreign person outside the OHADA area by bringing before Comorian courts or 
the OHADA an allegation whereby the company branch was not affiliated to a 
company incorporat ed under Comorian law or the law of any other OHADA 
member State? To which legal entity would OHADA address itself to make a 
ruling on such an allegation?  
Answer : 
Indeed, Comoros is an OHADA member State and as such, the OHADA Uniform Acts, especially the 
OHADA Uniform Act on Commercial Companies and Economic Interest Groups, applies directly to it. 
In addition, the provisions concerning the requirement to be affiliated with a company incorporated 
under Comorian law within two years of its creation (as stip ulated in Article 120 paragraph 1 of the 
Uniform  Act) also apply. In cases where this legal requirement of affiliation is not respected within 
the set time -frame, the presiding judge of the court of first instance (the judge hearing the motion 
by virtue of  Article 62 of the Code of Civil Procedure and Article 36 of the OHADA Uniform Act on 
General Company Law) may order the removal at the request of the Registry or any interested party 
(Article  120 paragraph 3). 
A IMPORT REGULATIONS  
- Other duties and charges  
Question 38 
We thank Comoros for working to improve the clarity of this subsection.  
Paragraph 76: Is the Regional Cooperation Tax collected only on imports? Is it collected 
at customs? Please update Paragraph 76 accordingly.  
Answer : 
Yes, this tax is levied at the customs cordon. Paragraph 76 has been updated.  
Question 39 
Paragraph 79: Comoros states that registered taxpayers could deduct the amount of the 
advance tax payment at the end of the fiscal year. From what is this amount deducted? 
For instance, is that amount deducted from taxable income or from the full year tax 
payment? Please clarify Paragraph 79 accordingly.  
Answer : 
The amount of the advance tax payment (AI) is deducted from the corporate tax (IS).  WT/ACC/COM/27  
 
- 17 - 
 
  - Fees and charges for services rendered  
Question 40 
Paragraph 88: We welcome Comoros' commitment to replace the 5% ad valorem  fee prior 
to the date of accession, given that the cost of services rendered do not fluctuate based 
on the value of the shipment. However, we have questions about using a fixed fee based 
on volume. Please explain how a fixed fee based on volume will be commensurate with 
the cost of services rendered. In Paragraph 87, Comoros explains that the services 
rendered include the costs of training, the electronic of processing of clearance 
documents, the use of operating software, the supply of customs f orms, the purchase and 
maintenance of equipment, and the compensation of staff. It is not clear why these costs 
would vary according to the volume of a shipment, as a fixed fee based on volume would 
appear to require.  
Answer : 
The Single Administrative Charge (RAU) is currently levied at an ad valorem  rate of 5% of the c.i.f. 
value. However, the customs authorities plan to introduce a new mechanism for collecting the RAU, 
which will be based on the service rendered and not the c .i.f. value.  
Question 41 
Paragraph 89: Does Comoros intend to publish its fees and charges on the Internet? This 
would seem to be important to enabling traders to understand the costs they will face in 
Comoros.  
Answer : 
Under Article 1 of t he WTO Trade Facilitation Agreement, all Member countries are required to publish 
all import and export procedures on the Internet. The Union of the Comoros will comply with this 
obligation.  
- Application of internal taxes to imports  
Question 42 
Paragraph 90: Please list in Paragraph 90, or in an Annex to the draft Working Party 
Report, the  12 categories of staple goods that are exempted from the consumption tax.  
Answer : 
The number of c ategories of staple goods that are exempt from the consumption tax have been 
reduced to eight by Order of the Minister of Finance No. 17 -065/MFB/CAB of 4 September 2017, as 
shown in the table below:  
No. HS CODE  PRODUCT  
1 02011000 to 02069090  Fresh or frozen meat and edible offal  
2 02076000 to 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  Medicaments  
8 04022110  First infant formula (for infants from 0 to 6 months) and follow -on 
formula (for infants from 6 to 12 months)  
Question 43 
Paragraph 90: Please explain why the consumption tax and excise taxes on imports are 
collected at the customs border, while the consumption tax and excise taxes on domestic WT/ACC/COM/27  
 
- 18 - 
 
  products are charged at the point of sale. Why are imports treated differently from  
domestic goods in this way?  
Answer : 
The consumption tax and excise taxes on imports are levied at the border to secure revenue and 
prevent tax evasion, given the informal nature of the economy. However, the three directorates 
(AGID, Customs and Economy an d Foreign Trade) are considering how to allocate these taxes as 
internal taxes at the AGID level. Therefore, there is no discrimination.  
Question 44 
Paragraph 91: Comoros states that currently there are no like domestic products for the 
products subject to excise duties. However, we understand that Comoros cultivates 
ordinary rice and tobacco domestically. Please clarify whether this understanding is 
accurate, and if so, correct the information in Paragraph 91.  
Answer : 
Neither rice nor tobac co is produced nationally. However, a rice farming pilot project has been 
implemented and was stopped at the experimental level. A small cigarette -packaging unit for the 
local brand "COELACANTHE" exists using imported raw materials.  
Question 45 
Paragraph 92: Please submit the draft VAT law to the Working Party for review when it is 
available.  
Answer : 
The draft VAT law is being prepared with the assistance of the IMF.  
- Quantitative import restrictions, including prohibitions, quotas, and lic ensing 
systems  
Question 46 
Paragraph 93: Comoros states that it has introduced "an import ban on the production, 
importation, marketing, and distribution of non -biodegradable plastic bags and 
wrapping". Should the paragraph simply state that Comoros introduced "a ban on the 
domestic production, importation, marketing and distribution" of such plastic bags and 
wrapping? If not, pl ease explain what is "an import ban on … production".  
Answer : 
The exact title of Law No. 17 -011/AU covers a ban on the production, importation, marketing and 
distribution of non -biodegradable plastic bags and wrapping. In the lawmaker's mind, the ban 
conce rns all national production.  
Question 47 
Paragraph 95: We appreciate Comoros' clarification that the statistical card system is 
required for all commercial transactions, and not just for transactions outside the franc 
zone. However, we have  several questions about the statistical card system. What is the 
purpose of this system? Specifically, why is this information required for every 
commercial transaction in Comoros?  
Answer : 
This data is required for statistics on external trade flows.  WT/ACC/COM/27  
 
- 19 - 
 
  Ques tion 48 
Paragraph 95: Please explain why a statistical card system is necessary in addition to an 
operating authorization. These requirements appear to place a significant burden on 
commercial activity.  
Answer : 
The statistical card kept by the Directorate -General of the Economy and Foreign Trade is intended 
for any transaction requiring banking domiciliation. Therefore it is not required for all commercial 
transactions. Its main purpose is to provide a means of recording and analysing for eign trade 
statistics.  
Question 49 
Paragraph 95: Please confirm that the statistical card system applies equally to imported 
and domestic products. If the commercial transaction is domestic, why would the 
statistical card system require the  name and address of an importer?  
Answer : 
Statistical cards cover trade flows (imports and exports).  
Question 50 
Paragraph 95: Please explain Comoros' plans to institute a WTO -consistent import 
licensing regime. Will this regime eliminate t he statistical card system? Comoros will need 
to enact, prior to the date of accession, any legislation that is necessary to create the 
import licensing regime. Please submit the draft legislation to the Working Party for 
review.  
Answer : 
A draft law on for eign trade has been drawn up and is available through document WT/ACC/COM/26.  
Question 51 
Paragraph 95: Comoros states that import licences were abolished, but in the same 
paragraph states that the import of certain goods is subject to non -automatic licensing. 
Please correct this apparent contradiction.  
Answer : 
In Comoros, import licences are provided for in Articles 194 and 199 of the General Tax Code of 
3 May 2011.  
Question 52 
Paragraph 97: We welcome Comoros' commitment to  end the prohibition of the import of 
Zea Mays  (corn). Please explain Comoros' plan to eliminate the prohibition. It will need 
to be eliminated prior to the date of accession.  WT/ACC/COM/27  
 
- 20 - 
 
  Answer : 
All food products and plants are subject to existing food safety and pla nt protection legislation. 
Nevertheless, the implementing texts are in the process of being drawn up and require urgent 
technical and financial support.  
- Customs valuation  
Question 53 
• We welcome Comoros' statement in Paragraph 99 that it will discontinue the use 
of reference prices and a minimum taxable table prior to WTO accession.  
• When will the implementing texts for the 2015 Customs Code be circulated to the 
Working  Party? We ask Comoros to sha re the implementing texts for the 
2015  Customs Code so that the Working Party can review and verify that the 
implementing texts eliminate reference prices and address concerns we have 
expressed previously regarding the implementation of certain articles of  the 
Customs Valuation Agreement, including Articles  1, 2, 3, 5, 7, 9 and 10.  
• These regulations must enter into force prior to accession.  
Answer : 
• A draft order on the determination of customs value, as well as other implementing texts 
for the Customs Code, are being sent to the Working Party. The comparative table below 
shows how Articles  1, 2, 3, 4, 5, 6, 7, 8 and 10 of the WTO Agreement on Customs 
Valuation are reflected in the Customs Code of Comoros and the draft Order implementing 
the Cust oms Code:  
WTO Customs 
Valuation 
Agreement  2015 Customs Code  Draft Order implementing the 2015 Customs Code  
Article 1.1(a)(i), 
(ii) and (iii), 
1.1(b), 1.1(c) and 
1.1(d)  Article 35.1(a), (b), 
(c) and (d)  Chapter III – Acceptability of transaction value in event of 
sale 
Article 1.2(a), 
1.2(b)(i), (ii) and 
(iii), and 1.2(c)  Article 36.1, 36.2(a), 
(b) and (c), and 36.4  Chapter III – Acceptability of transaction value in event of 
sale 
Article 2.1(a), 
2.1(b), 2.2 and 
2.3 Article 38.1 and 
38.2(a)  
Article 36.3  Section 2 – Transaction value of identical goods  
▪ Subsection 2 – Conditions of commercial level and 
quantity  
Article 3.1(a), 
3.1(b), 3.2 and 
3.3 Article 38.1 and 
38.2(b)  
Article 36.3  Section 2 – Transaction value of identical goods  
 
▪ Subsectio n 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)  WT/ACC/COM/27  
 
- 21 - 
 
  WTO Customs 
Valuation 
Agreement  2015 Customs Code  Draft Order implementing the 2015 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  
Question 54 
Paragraph 100: Please clarify and explain whether there is a further right of appeal to a 
judicial authority in addition to the Reconciliation and Appraisal Commission (Commission 
de conciliation et d'expertise), in accordance with Article 11 of the Custom s Valuation 
Agreement . 
Answer : 
Pursuant to Articles 35 to 42 of the 2015 Customs Code, any finding relating to the determination 
of the customs value of imported or exported goods may be brought before the Customs 
Reconciliation and Appraisal Commission at  the request of the declarant. This Commission rules on 
the findings provided for under Title  XIV of the Customs Code.  
- Rules of origin  
Question 55 
Follow -up to Question 79, WT/ACC/COM/24: Comoros has outlined the procedures to 
provide assessments of origin. Are these procedures formalized in regulations or other 
documentation? If so, please provide a citation.  
Answer : 
Yes, these procedures are formalized in accordance with the decision implementing the  COMESA 
free trade area in Comoros. The text will be communicated to the Working  Party.  
Question 56 
Paragraph 104: In this paragraph, please list the five criteria established in the COMESA 
Protocol on rules of origin to determine that good s are of COMESA origin.   
Answer : 
There are four, not five, criteria established in Article 2 of the COMESA Protocol on rules of origin. 
These criteria are as follows:  
- the articles should be wholly produced in a member State;  
- the articles must be produced in member States and their value added must account for at 
least 35% of the ex -factory cost of the goods;  
- the goods must be produced in member States and must be classified, after the production 
process, under a tariff heading other than the tarif f heading for the foreign materials used in 
their production;  
- the articles have been produced in member States, must be designated by the council as WT/ACC/COM/27  
 
- 22 - 
 
  "goods of particular importance to the economic development of the member States" and 
should contain not le ss than 25% of value added, notwithstanding the provisions of 
Paragraph  3 above.  
B EXPORT REGULATIONS  
 
- Export subsidies  
Question 57 
Paragraph 118: Please explain in this pa ragraph how "repayment and remission" work in 
practice, and the rules that allow it. Does it involve reimported goods or reexported 
goods? In addition, how does Comoros ensure that any refund as part of "repayment and 
remission" does not exceed the origina l amount of the tariff or tax refunded?  
Answer : 
Article 314 of the 2015 Customs Code defines "repayment" and "remission "in the following terms:  
1. "repayment" means the total or partial refund of import duties or export duties that have 
been paid;  
 
2. "remission" means either a decision to waive all or part of the amount of a customs debt 
or a decision to render void an entry in the accounts of all or part of an amount of import 
or export duty that has not been paid.  
Article 315 explains how "repayment and remission" work in practice, and the rules that allow it, 
stipulating as follows:  
Article 315 :  
1. Import duties or export duties shall be repaid insofar as it is established that when they were paid 
the amount of such duties was not legally owed or th at the amount has been entered in the accounts 
contrary to Article 307, Paragraph 2.  
2. Import duties or export duties shall be remitted in so far as it is established that when they were 
entered in the accounts the amount of such duties was not legally ow ed or that the amount has been 
entered in the accounts contrary to Article 307, Paragraph  2. 
3. No repayment or remission shall be granted when the facts which led to the payment or entry in 
the accounts of an amount which was not legally owed are the resu lt of deliberate action by the 
person concerned.  
4. Import duties or export duties shall be repaid or remitted upon submission of an application to 
the appropriate customs office within a period of three years from the date on which the amount of 
those dut ies was communicated to the debtor.  
5. The period referred to in Paragraph 4 above shall be extended if the person concerned provides 
evidence that he was prevented from submitting his application within the said period as a result of 
unforeseeable circums tances or force majeure . 
6. Where the customs authorities themselves discover within the period referred to in Paragraph 4 
that one or other of the situations described in Paragraphs 1 and 2 exists, they shall repay or remit 
on their own initiative.  
Article 316 explains the procedure for the repayment of duties and taxes where a customs 
declaration is invalidated, in the following terms:  
1. Import duties or export duties shall be repaid where a customs declaration is invalidated and the 
duties have been paid.  
2. Repayment shall be granted upon submission of an application by the person concerned within 
the periods laid down for the submission of the application for invalidation of the customs declaration.  
Three other repayment arrangements are specified in Article 316 (section 3 to 5), namely:  
- Section  3: Goods rejected by the importer because they are defective or non -compliant  
- Section  4: Repayment or remission due to equity considerations  WT/ACC/COM/27  
 
- 23 - 
 
  Import duties or export duties may be repaid or remi tted in situations other than those referred to 
in Articles 315, 316, and 317, provided they result from circumstances in which no deception or 
obvious negligence may be attributed to the person concerned.  
The situations in which this Article may be applie d, the procedure to be followed, and the conditions 
governing the repayment or the remission, shall be defined in an order issued by the Minister for 
Finance and the Budget.  
Duties shall be repaid or remitted upon submission of an application to the custom s office concerned 
within a period of 12 months from the date on which they were entered in the records.  
The customs authorities may permit the period referred to in Paragraph 3 to be exceeded in duly 
justified exceptional cases.  
- Section 5:  Minimum amount of duty repayment or remission on the basis of an amount fixed 
by order of the Minister for Finance.  
 
C INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS  
 
- Technical barriers to tra de, standards and certification  
Question 58 
We note that Comoros should enact the standardization law prior to the date of accession.  
Answer : 
The standardization law is  currently being drafted.  
Question 59 
Follow -up to Question 87, document WT/ACC/COM/24: In response to a question about 
how it determines when foreign expertise is needed, Comoros has answered, "Recourse 
to international expertise is justif ied when there is no such expertise at the national 
level." Please provide additional detail in the draft Working Party Report about how 
government authorities determine when there is insufficient expertise in Comoros, and 
how government authorities evalua te the expertise of foreign experts.  
Answer : 
We would like to correct the reply to Question 87 (document WT/ACC/COM/24). In practice, any 
expertise (either national or foreign) can participate in the development of standards.  
Question 60 
Follow -up to Question 88, document WT/ACC/COM/24: What is the current projected 
timeline for the completion of the texts establishing the TBT enquiry point and the national 
TBT Committee? The national enquiry point and the TBT committee should be created prior 
to accession.  
Answer : 
The text establishing the TBT enquiry point  and the Order concerning the national TBT Committee 
are available through document WT/ACC/COM/26.  
Question 61 
Which entity will determine whether a particular measure should be notified to the WTO? 
Is it the enquiry point or the TBT committee? What procedures will that entity follow to 
make that determination?  WT/ACC/COM/27  
 
- 24 - 
 
  Answer : 
The authority responsible for notification is the Foreign Trade Directorat e. The TBT enquiry point is 
responsible for determining whether a measure should be notified and for transmitting it to the 
Directorate -General of Foreign Trade for notification to the WTO.  
Question 62 
What government entity has responsibil ity for collecting and updating technical 
regulations? Does Comoros maintain a central website for all technical regulations 
developed at the national level? If not, does Comoros intend to establish such a website?  
Answer : 
No government entity is currently  responsible for collecting and updating technical regulations. All 
official acts are published in the Official Journal and on its website.  
- Sanitary and phytosanitary measures  
Question 63 
Paragraph 135: We ask  Comoros  to clarify what specifically constitutes a sanitary and/or 
phytosanitary product requiring a certificate.  
Answer : 
We would like to correct Paragraph 135. All food products and plants require the submission of a 
sanitary or phytosanitary certificate issued by the relevant services.  
Question 64 
Comoros also noted that any food product, whether domestic or from abroad, had to 
comply with the legislation in place. Please confirm that legislation refer enced in this 
paragraph is described in Paragraph 133 or provide any additional information.  
Answer : 
We can confirm that the legislation referenced in this paragraph encompasses all the legislation 
described in Paragraph 133.  
Question 65 
Comoros seems to imply that all food products require certificates. Please clarify which 
products are considered "sanitary or phytosanitary products" requiring certificates issued 
by "officials of the country of origin".  
Answer : 
We would like to correct Para graph 135. All food products and plants require the submission of a 
sanitary or phytosanitary certificate issued by the relevant services.  
Question 66 
Comoros also notes that certificates must be in conformity with international standards 
as provided by Codex, the OIE, and the IPPC. The Codex Guidelines for the Design, 
Production, Issuance and Use of Generic Official Certificates specifically notes that the 
"guidelines are not intended to encourage or mandate the use of official certificates for 
food presented for international trade". Please clarify whether Comoros intends for all 
food to require official government certification.  WT/ACC/COM/27  
 
- 25 - 
 
  Answer : 
Comoros require s certificates issued by the recognised relevant services of the exporting country for 
all food products.  
Question 67 
Follow -up to Question 91, document WT/ACC/COM/24: Comoros stated that imports must 
comply with Comoros's domestic legislat ion insomuch as such legislation conforms to 
international standards developed by the OIE, IPPC, and Codex Alimentarius. Please 
confirm that imported products that comply with the international standards adopted by 
the OIE, IPPC and Codex Alimentarius will  be permitted to enter Comoros and circulate 
freely in the economy.  
Answer : 
All products that comply with domestic legislation and with the international standards adopted by 
the OIE, IPPC and Codex Alimentarius will be permitted to enter Comoros and circu late freely in the 
economy.  
Question 68 
Paragraph 136: Comoros stated that imported products had to be included in Comoros' 
list of approved products in accordance with the regulations on the import, 
commercialization and use of sanitary an d phytosanitary products. Please explain why 
Comoros needs an approved list. Is Comoros planning on excluding certain items from the 
list? 
Answer : 
At present, there is no approved list of sanitary and phytosanitary products imported into or 
marketed in Comoros.  
Question 69 
Follow -up to Question 93, document WT/ACC/COM24: Comoros indicates that "sanitary 
status" of the goods refers to the set of basic rules for food safety and animal and plant 
health standards.  
- Please clarify w hat "epizootologic situation" means . 
- Please clarify whether "epizootologic situation" refers to the presence or 
absence of OIE reportable diseases in certain a country or within specific regions 
within a country.  
Answer : 
Yes, "epizootologic situation" refe rs to the presence or absence of OIE reportable diseases in a 
certain country or within specific regions within a country.  
Question 70 
- Please clarify whether "sanitary status" refers to a set of "basic rules" in place 
in an exporting country or whether "sanitary status" means conformity to OIE 
guidelines on the absence of epizootologic diseases and certain microbiologicals 
within the regu lated commodities.  
Answer : WT/ACC/COM/27  
 
- 26 - 
 
  "Sanitary status" means conformity with OIE guidelines on the absence of epizootologic diseases 
and certain microbiological risks within the regulated commodities.  
Question 71 
Follow -up to Question 96, document WT /ACC/COM/24: Comoros indicates that it will 
institute a mechanism to publish laws and regulations for public consultation. In its effort 
to ensure that it is complying with its transparency obligations under the SPS Agreement, 
the procedure manual in the l ink below could prove a helpful resource.1 
Answer : 
We have taken note of this comment.  
Question 72 
Paragraph 157: Comoros stated that it did not prohibit the importation of agricultural 
products insofar as such products did not affect domes tic production. Please confirm that 
Comoros will not manage importation of products based on domestic production.  
Answer : 
We can confirm that Comoros will not manage the importation of products on the basis of domestic 
production. However, we reserve the r ight to take certain measures in respect of imported products 
that could harm human and plant health and negatively affect domestic production. To date, no 
measures of this type have been taken.  
- State -trading entities  
Question 73 
Paragraph 149:  Given the information Comoros provided in the draft WPR and its 
STE Questionnaire, please explain why ONICOR and SCH  are not covered by Article XVII. 
If a correction is warranted, we ask Comoros to submit a revised STE Questionnaire to 
reflect this. Please also provide updated data in the questionnaire tables.  
Answer : 
There are two state enterprises covered by Article X VII: the National Office for the Importation and 
Marketing of Rice (ONICOR) and the National Hydrocarbon Corporation (SCH). The 
STE questionnaire has been revised so as to provide updated information.  
Question 74 
Paragraph 152: Please provi de more information on the draft law aimed at dissolving the 
CAMUC and reinstating the PNAC. If PNAC will be a state trading enterprise within the 
meaning of Article  XVII of the GATT 1947, we will ask Comoros to submit a revised 
STE Questionnaire to reflec t this.  
Answer : 
The draft law aimed at dissolving the CAMUC and reinstating the PNAC has been withdrawn. It has 
been replaced by Decree No. 17 -011-PR of 24 January 2017 on the National Drug and Medical 
Evacuation Agency , available through document WT/ACC/C OM/26.  
 
1 https://www.wto.org/french/res_f/booksp_f/sps_procedure_manual_f.pdf.  WT/ACC/COM/27  
 
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  - Transit  
Question 75 
Paragraph 156: Please explain the bracketed sentence. Specifically, please explain how 
the 2015 Customs Code includes the basic WTO rules concerning the regulation of trade 
in transit.  
Answer : 
The 2015 Customs Code includes the basic WTO rules concerning the regulation of trade in transit, 
most notably Article V of the GATT 1947 on freedom of transit.  
- Agricultural policies  
Question 76 
Paragraph 166: In this paragraph, Comoros states that exemptions from the payment of 
taxes and customs duties applied on the import of agricultural and fishing inputs were 
granted subject to the approval by a commission comprising the Ministry o f Production 
and the parties concerned.  
- Please further describe the composition of the commission, including the "parties 
concerned".  
Answer : 
We would like to correct Paragraph 166. The exemptions from the payment of taxes and customs 
duties applied on the  import of agricultural and fishing inputs were granted by Ministerial Order of 
the Minister of Production and Fisheries. No commission or approval procedure therefore exists.  
Question 77 
Please describe the criteria used by the commission in making approval decisions. It is 
important that such criteria are consistent with most -favoured -nation and national 
treatment principles.  
Answer : 
It is a ministerial Order. There is no commission or approval procedure.  
V. TRADE -RELATED I NTELLECTUAL PROPERTY  REGIME  
 
Question 78 
Follow -up to Question 109, document WT/ACC/COM/24: Please describe Comoros' plans 
for its copyright registration system. What is the timeline for having the system up and 
running ? 
Answer : 
Under the Berne Convention, copyright protection is obtained automatically without the need for 
registration or other formalities.  
Question 79 
Is Comoros planning to have electronic filing? What inc entives is Comoros considering to  
encourage registrations?  WT/ACC/COM/27  
 
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  Answer : 
For the moment, the conditions are not in place to set up electronic filing.  
Incentives to encourage registrations are: training, awareness -raising caravans and media coverage.  
Question 80 
We thank Comoros for submitting its draft Copyright Law to the Working Party for 
comment. Article 6 provides explicit copyright protection for titles of works so that the 
public is not confused by the existence of two works in the same fiel d with the same title. 
This seems like a conflation of trademark and copyright law. Because titles are often short 
phrases, it is quite common that different works will bear the same titles. What is the 
rationale for providing full copyright protection to titles of works?  
Answer : 
(1) The title of a work of the mind,  provided that it is original in character, is protected in the same 
way as the work itself.  
(2) Even where the work is no longer protected, no one may use this title to identify a work of the 
same genre, in conditions liable to cause confusion for the public.  
Question 81 
Article 66, rights for producers of phonograms, is very similar to Article 56 of the 
Bangui  Agreement, but does not include a reproduction right for produce rs (which is listed 
twice in Bangui). What is the reason for this omission?  
Answer : 
There is no omission. Article 66 of the present draft law unequivocally includes a reproduction right 
for producers in subparagraph (i), as follows: "A phonogram producer h as the exclusive right to 
conduct or authorise the following acts: (i) the direct or indirect reproduction of its phonogram  …".  
Question 82 
Article 69, rights for broadcasters, is very similar to Article 59 of the Bangui Agreement, 
but doe s not include a making available right for broadcasters. What is the reason for this 
omission ? 
Answer : 
The Article is clear and there is no omission:  
A broadcasting organization shall have the right to carry out or authorize the following acts:  
(i) the retransmission of its broadcast programs;  
(ii) the fixation of its broadcast programs;  
(iii) the reproduction of a fixation of its broadcast programs;  
(iv) communication to the public of its broadcast programs.  
Question 83 
The note at the b eginning of Book 3 says that the provisions on remuneration for private 
copies are optional. How do optional provisions work in national legislation? Is the idea 
that the Minister of Culture will decide how the private copying levees are implemented?  WT/ACC/COM/27  
 
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  Answe r: 
Remuneration for private copies gives rise to reimbursement where the recording or storage medium 
is acquired on a professional basis by the following entities for their own use or production purposes:  
(i) audiovisual communication enterprises;  
(ii) producers of phonograms, videograms and audiovisual fixations, and persons that 
reproduce phonograms, videograms and audiovisual fixations on their behalf;  
(iii) legal persons or bodies that use the recording or storage media to assist individuals 
who have a  visual or hearing impairment or difficulties reading.  
Reimbursement procedures and the list of the persons and bodies mentioned in indent  (iii) above 
are established by regulation.  
The Ministry of Culture will not decide on procedures for private copying levees. Pursuant to 
Article  76.3, types of media, remuneration rates and payment modalities will be determined by a 
commission chaired by the Minister of Culture.  
Question 84 
Regarding Article 89, can rights holders individually au thorize establishments to publicly 
perform their works?  
Answer : 
Yes 
Question 85 
Must establishments secure licenses through the appropriate collecting society even when 
a rights holder is willing to license directly to the establishment?  
Answer: 
Yes 
Question  86 
Regarding Article 91, criminal sanctions, "contrefaçon" is described in Article 88 and 
similar acts in Article 89. What is the threshold for "contrefaçon" and similar acts as 
opposed to any other type of infringement?  
For example, is a single infringing act of reproducing a work a criminal offence punishable 
by jail time or fines of at least 1 million Comorian Francs?  
Answer : 
"Criminal sanctions" are reserved for actions related to counterfeiting ("contref açon") and similar 
acts, as described in Articles 88 and 89.  
Question 87 
Article 94, civil sanctions, explains that courts can issue civil sanctions during a criminal 
trial. Can rights holders bring civil cases without a corresponding crimi nal case?  
Answer : 
Yes WT/ACC/COM/27  
 
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  Question 88 
Is the civil court (tribunal civil) mentioned throughout the act a specialized court 
(in either copyright or intellectual property) or a general civil court?  
Answer : 
In general, it is a civil and commercial  court.  
2. REVIEW OF REVISED DR AFT ACTION PLANS (WT /ACC/COM/23/REV.1)  
Question 89 
Document WT/ACC/COM/23/Rev.1 - Action plans to ensure the WTO consistency of 
national laws  - TRIPS Action Plan . 
• Page 4, Section 2: The timetable says that the draft copyright law will be shared 
with WTO  Members for comment in the first quarter of 2018 and a memorandum 
will be submitted to the Council of Ministers in the same quarter. Please explain 
the "memorandum" that goes to the Council of Ministers and its role in Comoros' 
legislative system.  
Answer : 
A "memorandum" submitted to the Council of Ministers is a note introducing a subject for the Council 
of Ministers' information or deliberation. In this particular case, the procedure for the adoption of a 
law by Parliament requires that a memorandum be submitted to the Council of Ministers for approval 
of the draft law before the law is transmitted to Parlia ment.  
Question 90 
Page 4, Section 2: The timetable says that the draft copyright law will be submitted to the 
National Assembly for adoption in the first session of 2018 and enacted in the 
second  quarter of 2018.  
- When is the first session o f the National Assembly?  
- Has Comoros included time to consider received comments from WTO  Members 
before submitting the law to the National Assembly?  
- Before adopting a law, does the National Assembly provide an opportunity for 
public comment and allow for public engagement? Has this been built into 
time-frame allotted from submission to enactment of the law?  
Answer : 
The National Assembly has scheduled two sessions, one in April and one in October. The draft 
copyright law will be submitted to the National As sembly for adoption at the October 2019 session.  
The timetable envisaged in the legislative plan for this activity has been revised.  
Question 91 
Page 4, Section 2: The timetable includes ratification and implementation of the 
Bangui  Agreeme nt 2015. Given that the agreement will not come into force until 
two thirds of Member States ratify it, what implementation actions are planned for 
prior to the agreement coming into force?  WT/ACC/COM/27  
 
- 31 - 
 
  Answer : 
The revised Bangui Agreement was ratified in 2018. From a legal standpoint, its ratification by the 
authorities implies its entry into force in national territory unless it is specified that this remains 
subject to its entry into force in other States Parties to the Agreement. This is not the case for the 
ratific ation law, which did not issue any reservation regarding its entry into force.  
Question 92 
Document WT/ACC/COM/23/Rev.1 – Action plans to ensure the WTO consistency of 
national laws: Customs formalities – (a) Measures related to the Customs Valuation 
Agreement.  
Please update the first row, "Adoption of implementing texts for the new 2015 Customs 
Code" with revised time -frames. We ask Comoros to share copies of the implementing 
texts for the 2015 Customs Code so that the Working Party can review and verify that the 
implementing texts eliminate reference prices and address concerns we have expressed 
previously regarding the implementation of certain articles of the Customs Valuation 
Agreement, including Articles 1, 2, 3, 5, and 7.  
Answer : 
The update has been made as part of the Action Plan to ensure domestic legislation's consistency 
with the WTO Agreements. Copies of the implementing texts for the 2015  Code are available through 
document WT/ACC/COM/26.  
Question 93 
For the  row, "Adaptation and implementation of the WTO valuation system", are 
Actions  2-8 sub -steps for Action 1? Or are they separate from implementation of the 
valuation system?  
Answer : 
For the row "Adaptation and implementation of the WTO valuation system", ac tions 2 -8 are steps.  
Question 94 
For the third and fourth rows, please provide specific time -frames for each Action listed.  
Answer : 
For the third and fourth rows, time -frames for each action have been provided in the revised 
Action  Plan so as to ensure domestic legislation's consistency with the WTO  Agreements.  
Question 95 
Document WT/ACC/COM/23/Rev.1 – Action plans to ensure the WTO consistency of 
national laws  - Customs Formalities Action Plan: (b) Fees and Charges  
• We are continuing to review this table.  Please provide time -frames for each 
action to be taken related to the establishment of the VAT Regime.  
Answer : 
Time-frames for each action to be taken are provid ed in the revised Action Plan so as to ensure 
domestic legislation's consistency with the WTO Agreements.  WT/ACC/COM/27  
 
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  Question 96  
Document WT/ACC/COM/23/Rev.1 – Action plans to ensure the WTO consistency of 
national laws  - Customs Formalities Action P lan: (c) Trade Facilitation.  
• We thank Comoros for making formatting changes that were requested, and for 
providing time -frames for all actions.  
• We also appreciate that Comoros clarified that the actions for "Information 
Available on the Internet" and the actions for "Penalties" will be completed by 
the date of accession.  
• We will ask Comoros, working with the Secretariat, to review the action steps 
listed in this table, with a view to ensuring that steps involving legislative or 
regulatory changes are c ompleted prior to the date of accession, and that the 
post-accession time -frames are reserved only for implementation -related 
actions.  
• It is important that post -accession time -frames only pertain to action steps that 
involve implementation. All laws, regul ations, or decrees necessary to align 
Comoros' trade regime with the Trade Facilitation Agreement must be enacted 
or promulgated prior to accession.  
• Let me provide an example – the subject "Appeal or Review" on page 8. The 
Action to be taken is "Establish a legal system of administrative or judicial appeal 
or review so that any person subject to an administrative decision is entitled to 
a revision and correction, on an impartial and independent basis, with regard to 
decisions handed down by the customs auth ority."  
• The establishment of the legal system of administrative or judicial appeal or 
review must occur prior to the date of accession.  
Answer : 
We take note of these comments.  
Question 97 
Document WT/ACC/COM/23/Rev.1 - Action plans to ensur e the WTO consistency of 
national laws - TBT Action Plan . 
• We thank Comoros for its revisions to this draft Action Plan.  
• As we noted during the discussion of the TBT section of the draft Working Party 
Report, Comoros should enact the standardization law pri or to the date of 
accession.  
• We ask Comoros to provide time -frames for each of the action steps for the 
subject "Preparation of the law on standardization." The single time -frame of 
2019 appears very ambitious, and we ask for more detail on Comoros' plans to 
prepare and enact the law.  
Answer : 
The legislative Action Plan has been revised so as to sequence the steps involved in the preparation 
process up until the adoption of the law by Parliament, its enactment, and the adoption of any 
impleme nting texts.  WT/ACC/COM/27  
 
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  Question 98 
In addition, Comoros should create the national enquiry point and TBT committee prior to 
accession.  
Answer : 
The national enquiry point has been formalized by a ministerial order. A copy of this order is available 
through document WT/ACC/COM/26.  
Question 99 
Document WT/ACC/COM/23/Rev.1 – Action plans to ensure the WTO consistency of 
national laws  - Measures related to the foreign trade regime . 
• Please further explain what is meant by "Introduce a law on  foreign trade 
consistent with the provisions of the WTO Agreements." This is too vague to 
understand the focus and scope of the law, and the WTO agreements and rules 
with which it must comply. Please address this matter in the draft Working Party 
Report, in addition to the draft Action Plan.  
Answer : 
We will take this comment into consideration and formulate a paragraph.  
Question 100 
For both rows in this Action Plan, please provide a time -frame for completion of each of 
the actions listed in the "Action to be taken" column.  
Answer : 
Please note that the revised Action Plan sets out the steps and a detailed time -frame for each action.  
Question 101 
For the row "Introduce a law on foreign trade consistent with the provisio ns of the 
WTO  Agreements", please note that the time -frame chosen for the first six Actions must 
occur prior to the date of Comoros' accession to the WTO. Legislative changes required to 
meet Comoros' WTO obligations must be enacted prior to the date of ac cession.  
Answer : 
Please note that the revised Action Plan sets out the steps and a detailed time -frame for each action. 
We take note of the need to implement certain actions prior to the date of accession.  
Question 102 
Answer : 
We note that the time -frame for the first five actions must occur prior to the date of accession and 
that legislative changes must be enacted prior to that date.  
Question 103 
Please note that in the draft Working Party Report, we will propose commit ment language 
that states that Comoros will not take any trade remedies actions until the laws and any 
implementing regulations are notified to the WTO and reviewed by the relevant 
committees.  WT/ACC/COM/27  
 
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  Answer :  
Please submit this proposed language to the Secretaria t so that it can be shared at the Working  Party 
meeting.  
3. REVIEW OF REVISED  LEGISLATIVE ACTION PLAN (WT/ACC/COM/9/R EV.3)  
Question 104 
We appreciate Comoros' up dates to its Legislative Action Plan (document 
WT/ACC/COM/9/Rev.3) and encourage it to continue to do so as Members work with 
Comoros to clarify the legislative and regulatory steps to be taken prior to accession.  
In Part I – Draft Legislation/Regulations Under Review, please update the Expected Date 
of Adoption/Enactment, Status, and the Expected Date of Implementation. A number of 
laws/regulations still have an expected date of adoption/enactment of 2017.  
Answer : 
We are updating the part indicated and are adjusting the expected date of adoption/enactment for 
a number of laws/regulations given the slow pace of the negotiating process observed since 
March  2018, which stems from the constraints of the internal political agenda.  
Question 105 
On Page 6, in Part II – Completed Legislation/Regulations, in the TBT and SPS section, 
Order No. 17 has a date of adoption as 2017, but a status of "draft text under preparation".  
Please clarify the status of this order and its date of adopti on. 
Answer : 
We hereby clarify the status of this order, including its date of implementation.  
 
 
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