RESTRICTED  
  
WT/ACC/SPEC/ COM/ 5/Rev. 4 
 
14 October 2022 
(22-7754) Page: 1/81 
Working Party on the Accession of  
the Union of the Comoros   
  
ACCESSION OF THE UNION OF THE COMOROS  
DRAFT REPORT OF THE WORKING PARTY  
Revision  
_______________  
 
 
 
  WT/ACC/SPEC/COM/5/Rev.4   
 
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  TABLE OF CONTENTS  
I. INTRODUCTION  ................................ ................................ ................................ ....... 5 
DOCUMENTATION PROVIDED  ................................ ................................ ...........................  5 
INTRODUCTORY STATEMENTS  ................................ ................................ ..........................  5 
II. ECONOMIC POLICIES  ................................ ................................ ...............................  7 
- Monetary and Fiscal Policy  ................................ ................................ ...........................  7 
- Foreign Exchange and Payments  ................................ ................................ ................  10 
- Investment Regime ................................ ................................ ................................ ... 11 
- State Ownership and Privatization  ................................ ................................ ..............  14 
- Pricing Policies  ................................ ................................ ................................ .........  15 
- Competit ion Policy  ................................ ................................ ................................ .... 18 
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES  ................................ .........  19 
- Powers of Executive, Legislative and Judicial Branches of Government  ............................  19 
- Authority of Sub -Central Governments  ................................ ................................ ........  23 
IV. POLICIES AFFECTING TRADE IN GOODS  ................................ ................................  24 
- Trading Rights  ................................ ................................ ................................ ..........  24 
- Trade Facilitation  ................................ ................................ ................................ ...... 27 
A. IMPORT REGULATIONS  ................................ ................................ ..........................  28 
- Ordinary customs duties  ................................ ................................ ............................  28 
- Other duties and charges  ................................ ................................ ...........................  29 
- Tariff rate quotas, tariff exemptions  ................................ ................................ ............  30 
- Fees and charges for services rendered  ................................ ................................ ....... 31 
- Application of internal taxes to imports  ................................ ................................ ........  31 
- Quantitative import restrictions, including prohibitions, quotas and licensing systems  ....... 32 
- Customs valuation  ................................ ................................ ................................ .... 34 
- Rules of origin  ................................ ................................ ................................ ..........  36 
- Other customs formalities  ................................ ................................ ..........................  37 
- Preshipment inspection  ................................ ................................ .............................  37 
- Anti-dumping, countervailing duties, safeguard regimes  ................................ ................  38 
B. EXPORT REGULATIONS  ................................ ................................ ..........................  39 
- Customs tariffs, fees and charges for services rendered, application of internal  taxes to 
exports  ................................ ................................ ................................ ...................  39 
- Export restrictions  ................................ ................................ ................................ .... 39 
- Export subsidies  ................................ ................................ ................................ ....... 39 
C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS  ...............................  40 
- Industrial policy, including subsidies  ................................ ................................ ...........  40 
- Technical barriers to trade, standards and certification  ................................ ..................  41 
- Sanitary and phytosanitary measure s ................................ ................................ .........  43 
- Trade -related investment measures  ................................ ................................ ............  47 
- State -trading entities  ................................ ................................ ................................  48 
- Free zones, special economic areas  ................................ ................................ .............  48 WT/ACC/SPEC/COM/5/Rev.4  
 
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  - Government procurement  ................................ ................................ ..........................  49 
- Transit  ................................ ................................ ................................ ....................  49 
- Agricultural policies  ................................ ................................ ................................ ... 49 
(a) Imports  ................................ ................................ ................................ ...................  49 
(b) Exports  ................................ ................................ ................................ ...................  50 
(c) Internal policies  ................................ ................................ ................................ ........  51 
- Trade in civil aircraft  ................................ ................................ ................................ . 52 
V. TRADE -RELATED INTELLECTUAL PROPERTY REGIME  ................................ .............  52 
- GENERAL  ................................ ................................ ................................ ...............  52 
- Intellectual pro perty rights policy  ................................ ................................ ...............  52 
- Responsible agencies for policy formulation and implementation ................................ ..... 53 
- Participation in international intellectual property agreements  ................................ ........  53 
- Application of national and MFN treatment to foreign nationals  ................................ ....... 54 
- Fees and taxes  ................................ ................................ ................................ .........  55 
- SUBSTANTIVE STANDARDS OF PROTECTION, INCLUDING PROCEDURES FOR  
THE ACQUISITION AND MAINTENANCE OF INTELLECTUAL PROPERTY RIGHTS  ..... 55 
- Copyright and related rights (including rights of performers, producers of phonograms  
and broadcasting organizations)  ................................ ................................ .................  55 
- Trademarks, including service marks  ................................ ................................ ..........  59 
- Geographical indications, including appellations of origin  ................................ ...............  60 
- Industrial designs  ................................ ................................ ................................ ..... 60 
- Patents ................................ ................................ ................................ ....................  60 
- Plant variety protection  ................................ ................................ .............................  60 
- Layout Designs of Integrated Circuits  ................................ ................................ ..........  61 
- Requirements on undisclosed information, including trade secrets and test data  ...............  61 
- All other categories of intellectual property  ................................ ................................ .. 61 
- MEASURES TO CONTROL ABUSE OF INTELLECTUAL PROPERTY RIGHTS  .................  61 
- ENFORCEMENT  ................................ ................................ ................................ ....... 61 
- Civil judicial procedures and remedies  ................................ ................................ .........  61 
- Provisional measures  ................................ ................................ ................................  62 
- Administrative procedures and remedies  ................................ ................................ ..... 62 
- Special border measures  ................................ ................................ ...........................  63 
- Criminal procedures  ................................ ................................ ................................ .. 63 
VI. POLICIES AFFECTING TRADE IN SERVICES ................................ ............................  63 
VII. TRANSPARENCY  ................................ ................................ ................................ ..... 67 
- Publication of information on trade  ................................ ................................ .............  67 
- Notifications  ................................ ................................ ................................ .............  67 
VIII.  TRADE AGREEMENTS  ................................ ................................ .............................  67 
CONCLUSIONS  ................................ ................................ ................................ ................  68 
ANNEX 1  ................................ ................................ ................................ .........................  69 
ANNEX 2  ................................ ................................ ................................ .........................  74 WT/ACC/SPEC/COM/5/Rev.4   
 
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  ANNEX 3  ................................ ................................ ................................ .........................  77 
ANNEX 4  ................................ ................................ ................................ .........................  78 
ANNEX 5  ................................ ................................ ................................ .........................  81 
  WT/ACC/SPEC/COM/5/Rev.4  
 
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  I. INTRODUCTION  
1. The Government of the Union of the Comoros (hereinafter: Comoros) applied for accession 
to the World Trade Organization (WTO) in February 2007.  At its meeting on 9 October 2007, the 
General Council established a Working Party to examine the application of the Government of the 
Union of the Comoros to accede to the WTO under Article XII of the Marrakesh Agreement 
establishing the WTO.  The terms of reference and the membership of the Working Party are 
reproduced in document WT/ACC/COM/2.  
2. The Working Party met on 2 December 2016 , on 1 June 2017 , on 12 October 2017 , 
28 March  2018,  and 14 September 2020 under the Chairmanship of H.E. Mr. Luis Enrique Chávez 
Basagoitia (Peru) , and on 21 September 2021 , 19 May 2022  and […] under the Chairmanship of H.E. 
Omar Zniber (Morocco) .   
DOCUMENTATION PROVIDED  
3. The Working Party had before it, to serve as a basis for its discussions, a Memorandum on 
the Foreign Trade Regime of the Union of the Comoros (WT/ACC/COM/3), the questions submitted 
by Members on the foreign trade regime of the Union of the Comoros, together with the replies 
thereto, and other information provided by the authorities of the Union of the Comoros 
(WT/ACC/COM/5; WT/ACC/COM/6; WT/ACC/COM/7; WT/ACC/COM/8; WT/ACC/COM/9; 
WT/ACC/COM/10; WT/ACC/COM/11; WT/ACC/COM/14 ; WT/ACC/COM /17; WT/ACC/COM/21 ; 
WT/ACC/COM/22; WT/ACC/COM/23 ; WT/ACC/COM/27;  WT/ACC/COM/30; WT/ACC/COM/ 31; 
WT/ACC/COM/34 ; WT/ACC/COM/38  […]) including the legislative texts and other documentation 
listed in Annex 1 to this Report.  
INTRODUCTORY STATEMENTS  
4. The representative of Comoros said that trade was an indispensable lever for putting the 
Union of the Comoros  on the path of economic growth. He added that acceding to the WTO and 
undertaking the required commitments would allow Comoros to modernise its administration and 
economic and trade -related legislation , thereby creating an enabling environment for business and 
investment.  
5. He added that the Comorian economy was not very competitive and was characterized by 
low levels of investment and weak growth  largely driven by domestic demand  and dependent on 
remittance  flows, labour force  contributions , and support from development partners . While domestic 
revenue was relatively  stable, economic output  was stagnant  and factor costs were high. 
The economy was also experienc ing a structural imbalance caused by the narrowing of the export  
base and the heavy dependence on development aid and transfers from the diaspora.  With a gross WT/ACC/SPEC/COM/5/Rev.4   
 
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  national income (GNI) per capita of USD 1, 4211 the country had joined the rank s of low middle -
income countries.  Poverty affected 38% of the population  according to the IMF .   
6. The process of trade liberalization had begun in the 1980s and had accelerated in recent 
years as a result of the positive role played by trade as driver of the development of Comoros. 
The Comorian government's commitment to trade liberalization had manifested itself through the 
implementation of structural reforms and the conclusion of trade agreements with foreign p artners.  
7. Comoros' long -term development plan, the Emerging Comoros Plan 2030  (Plan Comores 
Émergent, PCE ), had been introduced in 2019 and outlined the country's ambition to become an 
emerging country  by 2030 . Comoros' ambition was to break the cycles of low, volatile growth and 
create a growth dynamic that would see an average growth rate of over 7.5% by 2030.  Trade was a 
priority in the implementation of the PCE.  The PCE was built around five pillars: (i) tourism and 
crafts; (ii) a blue economy; (iii) fi nancial and logistical services hub in the Indian Ocean; 
(iv) modernized agriculture for food security; and (v) industrial niches and economic diversification. 
In addition to these five pillars, the PCE identified five catalysts aimed at supporting and 
strengthening the pillars, namely (i) reform of the political and institutional framework; 
(ii) infrastructure upgrade; (iii) human capital development; (iv) business environment reform for 
competitiveness; and (v) digital revolution. The country had initiate d significant reforms at all levels 
with a view to making structural changes conducive to its emergence. An Interim Development Plan 
2020-2024 ( Plan de développement intérimaire ) had been derived from the PCE,  which  provided 
inter alia  for the implementati on of VAT by 2024 .   
8. The representative of Comoros added that  WTO Membership was an integral part of Comoros' 
economic growth and poverty reduction strategy and that the Comorian Government  was determined 
to complete the accession  process as quickly as possible. He acknowledged that while Comoros was 
fully committed to completing  the accession negotiations on a priority basis , it was  facing capacity 
constraints  and was thus in need of techni cal assistance.  A round table on technical assistance needs 
had been organized in January 2022. As a follow -up, Comoros would establish a committee  on 
technical assistance needs  to liaise with potential partners. Comoros' technical assistance needs had 
been outlined  in a technical assistance plan submitted to the Working Party  (available through 
document WT/ACC/COM/ 33). 
9. Members welcomed the importance Comoros attached to the multilateral trading system and 
pledged to support and work constructively towards a rapid accession. They also welcomed the 
substantive work undertaken by Comoros thus far, while noting that some issues would require 
further work to bring Comoros'  foreign trade regime into full conformity with WTO rules and 
requirements. They underscore d the importance of enacting legislation that implemented WTO rules 
and encouraged Comoros to pursue technical assistance and to make its needs  known to Members 
and the WTO Secretariat.  
 
1 Atlas method. Source: World Bank, 2021.  WT/ACC/SPEC/COM/5/Rev.4  
 
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  10. The Working Party reviewed the economic policies and foreign trade regime of Comoros and 
the possible terms of a draft Protocol of Accession to the WTO. The views expressed by members of 
the Working Party on the various aspects of Comoros' foreign trade re gime and on the terms and 
conditions of Comoros' accession to the WTO are summarized below in paragraphs 12 to [...].   
11. This Report applies to the customs territory of the Union of the Comoros.  
II. ECONOMIC POLICIES   
- Monetary and Fiscal Policy  
12. The representative of Comoros said that the regulatory framework governing money, credit 
and bank supervision in the Union of the Comoros  was laid down in federal laws Nos. 80 -07 and 
80-08 of 26 June 1980 regulating banks and  financial establishments . These laws also defined the 
role of the Central Bank of Comoros ( Banque Centrale des Comores, BCC ), which was  to conduct  the 
monetary policy of the Union of the Comoros by  maintai ning price stability while regulating the 
money supply.   
13. The aim of monetary policy was to contribute to stabilizing the macroeconomic situation 
through monetary means and exchange rate policy , and to support the exchange rate peg to the 
euro. The BCC's monetary instruments for control ling liquidity and achiev ing monetary targets 
included  refinancing ceilings, the discount rate , and mandatory reserves. The nominal interest rates 
on lending were set by financial establishments on the basis of  floor (7%) and ceiling (14%) rates 
announced by the Minister for Finance acting on a proposal from the BCC.  Inflation had been 
contained at below 3% over the last 20 years. The BCC's [foreign] currency reserves could cover  for 
over 7 months of imported goods and servic es.  
14. In reply to a specific question, the representative of Comoros said that there was no 
restriction on the opening of foreign banks or bank branches in Comoros, provided the conditions for 
granting approval by the BCC were met . These conditions were sti pulated in Law No.  13-003/AU 
regulating the activities of financial institutions . Requests for approval had to indicate, inter alia , the 
legal status, the registered capital, the location of the company's head office on national territory, 
the locations where it intended to open branches, agencies or offices in view of current or foreseeable 
needs in the regions concerned, the names and titles of the persons responsible for its administration, 
its direction or management, its financial soundness , the experience it had gained, the activities in 
which it intended to engage and the financial prospects.  The Central Bank would assess the capacity 
of the applicant to achieve its development objectives, taking into account, inter alia , the impact of 
approval on the operation of the banking system and on the protection of depositors in accordance 
with the provisions of Title  III, Chapter 2, of Law No.  13-003/AU. The Central Bank could request 
any document deemed useful to inform its decision. Approval cou ld be subject to specific prudential 
requirements determined by the Central Bank. These requirements could be subsequently amended 
at the request of the Bank or the financial establishment seeking approval. The representative of 
Comoros acknowledged , howev er, that a foreign -owned branch, including a bank branch, had to be 
attached ("affiliated") to a company incorporated, or to be incorporated, under the law of an OHADA WT/ACC/SPEC/COM/5/Rev.4   
 
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  State  Party within two years of establishment, or the branch could be deregistered  (see "Trading 
Rights") .  
15. A Member stated that requiring a branch to be owned by a person of a specific country was 
a market access barrier , which  appear ed inconsistent with MFN treatment  and Comoros' 
commitments for branching in banking and insurance . This Member requested this barrier to be 
removed from Comoros' trade regime prior to the date of accession.  
16. Concerning fiscal policy, the representative of Comoros said that his Government was 
pursuing a medium -term budgetary strategy as part of  its cooperat ion with the IMF, which focused 
on improving revenue  collection , the supervision and efficient management of public expenditure, 
and the settlement of  domestic payment arrears.  The strategy sought to expan d the tax base and 
strengthen the efficiency of the tax and customs administration s. In this context, the Government 
had created the General Tax and Property Administration ( Administration Générale d'Impôts et des 
Domaines, AGID ) by means of Law No. 12 -004/AU of 21 June 2012. Other m easures already taken 
included (i) the introduction of a single taxpayer identification number system; (ii)  the 
implementation of  the Automated System For Customs Data ( ASYCUDA++ ) for customs revenue 
management; (iii) the completion of a census of major taxpayers and refocusing the activities of the 
Large Enterprise  Directorate  (Direction des Grandes Entreprises, DGE ); and (iv) reduc ing ad hoc 
customs and tax exemptions  granted by the Minister of Finance  for social, humanitarian and 
development reasons  to mosques , Koranic schools and orphanages, or as donations following natural 
disasters. In response to a specific question, the representative of Comoros said that the Large 
Enterprise Directorate  (previously the Business Taxation Service) was a technical directorate  within 
the AGID responsible for the taxation of all enterprises with a turnover of more than KMF 80 million . 
The taxation of companies with a turnover between KMF  20 million and KMF 80  million was the 
responsibility of the Directorate of Small and Medium -Sized Enterprises ( Direction des Petites et 
Moyennes Entreprises, DPME ).  
17. The representative of Comoros added that t he major sources of government revenue were 
internal taxes, customs duties and taxes levied on imports and corporate tax.   
18. The corporate tax rate was fixed at  a general rate of  35%.  State -owned enterprises were 
subject to the same tax regime as private enterprises (Article 5 of the Tax Code).  For turnover s 
exceeding KMF  500 million, the tax rate was set at 50% fo r (i) public estab lishments of an industrial 
and commercial nature ; and (ii) industrial or commercial joint stock companies in which the Union 
of the Comoros, the islands, the local authorit ies, or the public institutions held all the equity capital  
directly or indirectly . In reply to a specific question, the representative of Comoros said that p ublic 
institutions could in principle hold all the equity capital of joint stock companies . Asked to provide 
more detail on the composition and responsibilities of local authorities,  he said that local authorities 
were regulated under Law No. 11/005/AU of 7 April 2011 and had decision -making powers in all 
areas of competence conferred upon them by law. They consisted of deliberative (council) and 
executive (mayor) bodies.  WT/ACC/SPEC/COM/5/Rev.4  
 
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  19. The represe ntative of Comoros noted that , given Comoros' weak public revenue,  fiscal space 
was limited. Since 2017, therefore, Comoros had been implementing a three -pronged policy to boost 
revenue and stabilize government expenditure , which sought: (i)  to improve domestic revenue 
collection by the AGID in preparation for its integration into the future revenue agency of Comoros; 
(ii) to help the Ministry of Finance  and the external audit bodies in improving the programming, 
implementation, monitoring and a uditing of the budget, by ensuring that public resources were 
allocated and used efficiently and effectively; and (iii)  to equip the financial administrations with 
skills in a sustainable manner and to support their improved performance, by providing for  initial and 
continuous training of the human resources responsible for managing public finances. 
While  structural challenges remained, th e implementation of this strategy had already resulted in a 
significant improvement in the fiscal balance.  
20. He added that  reining in the wage bill had been an important element of expenditure policy. 
The Government had implemented a series of corrective measures targeting the public sector. 
In addition, it  was envisaged that, indirectly, the private sector would also contrib ute to moderating 
the wage bill. Rather than reviewing private sector wages, the objective was to build production 
capacity  and expand exports , thereby generating additional income and creating more jobs . In turn, 
this would  reliev e pressure on the civil s ervice , which was the country's principal employer. In this 
context, the Government would promote the use of labour -intensive projects, based on the High 
Labour Intensity (HLI) approach aimed at generating large employment .  
21. The representative of Comoros said  that a new Tax Code had been in force since 2011 . 
There had been no reforms since then. He clarified that reining in the wage bill had not been the 
main purpose of the new Tax Code. 
22. He added that t he Government intended to replace  all currently applicable internal taxes by 
a new value added tax (VAT). A draft VAT law would be prepared w ith the support of the IMF.  
No other changes to the tax regime were planned at present.  
23. Noting that tax reform appeared to be very important to this accession process, including in 
the context of VAT introduction, a  Member asked Comoros to explain its stra tegy to improve the tax 
admini stration.  
24. The representative of Comoros replied that administrative im provements had been made 
through joint support provided by the African Development Bank and the IMF. These improvements 
included (i) the o perationalization of technical services and implementation of tax management 
software; (ii) training of AGID staff on various subjects  including methodology related to taxation, 
control , and tax dispute  management methods ; (iii) running national awareness -raising campaigns 
on taxation; and (iv) implementation of a tax information and management system (SIGIT). The 
Interim Development Plan 2020-2024 (Plan de développement intérimaire ), which had been  derived 
from the PCE, provide d for the implementation of VAT  by 2024. A study on VAT implementation 
would be financed through the  Financial Governance Support Project ( Projet d'appui à la gouvernance 
financière, PAGF ). WT/ACC/SPEC/COM/5/Rev.4   
 
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  - Foreign Exchange and Payments  
25. The representative of Comoros said that the foreign exchange system in the Union of the 
Comoros was based on the legal and  regulatory framework provided under (i) Law No. 80 -08 of 
26 June 1980 on money and the role of  the Central Bank of Comoros (B CC) in the supervision of 
banks and financial establishments, credit and foreign exchange; (ii) Decree No. 87/005/PR of 
16 January 1987 regulating financial relations between Comoros and other countries; and 
(iii) Decision No.  98/683/EC of  23 November  1998 of the Council of the European Union concerning 
the legal basis for relations in  exchange rate matters relating to the CFA franc and the Comorian 
franc (KMF).  
26. He noted that Law No. 80 -08 of 26  June 1980 had fully liberalized the foreign exchange 
system. Under Decision No.  98/683/EC of the Council of the European Union of 23 November 1998, 
Comoros had entered into a commitment with the European Union on exchange rate matters, which 
established a fixed parity between the euro and the Comorian franc (BCC Cir cular No. 02 99 on the 
parity between the euro and the Comorian franc). The exchange rate was set at €1 = KMF 491.9677. 
He added that t he Comorian franc  was fully convertibl e and that there were no plans to change the 
pegged exchange rate regime.  
27. The repre sentative of Comoros added that, under the provisions laid down in Decree 
87005/PR of 16 January 1987, financial transactions between Comoros and other countries had been 
liberalized (Article 1). This Decree also provided the legal basis for a statutory ob ligation to surrender 
all foreign exchange proceeds from export transactions within 30 working days (calculated from the 
date of receipt of the foreign exchange ) to the exchange office at the BCC. Foreign currency proceeds 
had to be converted into Comorian  francs through an approved dealer . The conversion was done at 
market rates. This requirement was part of the measures designed to bring the balance of payments 
into equilibrium. As the Comorian franc was fully convertible, i n his view, importers  always had access 
to foreign exchange  for their imports  at market rates . Thus, exporte rs which had surrendered foreign 
exchange proceeds , could immediately convert t heir Comorian francs into foreign currency to pay for 
imports.  He held the view that there were no transaction costs involved in applying the surrender 
requirement. In 2015, the  current account had registered a surplus of KMF 1.6 billion.   
28. The representative of Comoros confirmed there were no requirements or restrictions on the 
acquisition of foreign exchange for the payment of foreign merchandise, services, or investments.  
The representative of Comoros also confirmed that Comoros would not maintain any restrictions or 
requirements that would affect payments for imports, including by affecting importers' ability to seek 
foreign exchange to pay for imports or repatriation of profi ts, such as, but not limited to, prior import 
deposits, a prior authorization requirement for acquiring foreign exchange to pay for imported 
merchandise, and taxes on the acquisition of foreign exchange.  The Working Party took note of 
these commitments . 
29. The representative of Comoros also stated that Comoros would implement its obligations 
with respect to foreign exchange matters in accordance with the provisions of the WTO Agreement WT/ACC/SPEC/COM/5/Rev.4  
 
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  and related declarations and decisions of the WTO that concerned the IMF.  The representative of 
Comoros further recalled Comoros' acceptance in June 1996 of Article  VIII of the IMF's Articles of 
Agreement, which provides for freedom of current and capital transfers. Specifically, Article VIII 
provides that "no member shall, wit hout the approval of the Fund, impose restrictions on the making 
of payments and transfers for current international transactions".  The Working Party took note of 
these commitments . 
- Investment Regime  
30. The representative of Comoros said that Comoros sought to sustainably improve the business 
environment through a package of structural reforms, which consisted of (i) the establishment of a 
task force responsible for emergency  reforms  that would put forward a reform plan every year, 
benefit from the support of the highest authorities , and mobilize all participating (public and private) 
stakeholders in the implementation of the plan; (ii) extensive computerization of procedures; and 
(iii) the implementation of s ingle windows. An in -depth reform agenda would be undertaken in 
parallel to the emergency reforms.  
31. Additional policy tools used to attract foreign direct investment included the ratification of 
the Convention Establishing the Multilateral Investment Guaran tee Agency (MIGA); and accession to 
the Common Investment Area of the Common Market for Eastern and Southern Africa (yet to be 
ratified).  
32. The Government would also work towards the implementation of a new independent 
structure to combat corruption and ill icit enrichment.  The competences of the previously existing 
anti-corruption body had been transferred to the division of the Supreme Court acting as the court 
of auditors, a division specializing in judicial matters relating to public accounts.  A number of  
measures had already been introduced to combat corruption, notably: (i) a requirement that all 
candidates appointed to a position of responsibility had to make an annual asset declaration; 
(ii) ratification of the United Convention Against Corruption; (ii i) enactment of the Government 
Procurement Code; (iv) entry into operation  of the Regulatory Authority for Government 
Procurement; (v) establishment of a national committee to prevent and combat corruption , which 
developed an anti -corruption strategy adopt ed in 2013; (vi) adoption of a public finance management 
reform strategy 2014 -2016, which had been renewed for 2016 -2020; (vii) signing of a memorandum 
of understanding with GIABA, a regional body combatting money laundering and the financing of 
terrorism;  (viii) establishment of a Financial Intelligence Unit; (ix) organization of various training 
courses on anti -corruption topics; and (x)  adoption of Decree No.  22-006/PR of 18 January 2022 
enacting Law No. 21 -015/AU of 29  June 2021 establishing the structu re and operation of a judicial 
body for economic and financial matters.  
33. As a result of the Government's efforts  to improve the business environment , specific 
progress had been registered on four of the World Bank's "Doing Business" subindices (i) "starting  a 
business"; (ii) "registering property"; (iii) "getting credit"; and (iv) "enforcing contracts". Actions had WT/ACC/SPEC/COM/5/Rev.4   
 
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  also been carried out in other areas, in particular "getting electricity", "dealing with construction 
permits" and "trading across borders".  
34. The representative of Comoros added that t he National Investment Promotion Agency 
(Agence Nationale pour la Promotion des Investissements, ANPI ) had been established as  the 
government body responsible for examining investment projects. Pursuant t o Article 27.1 of the new 
Investment Code, the Agency was responsib le for promoting Comoros as an attractive investment 
destination. It also managed the Single Window, which was the entry point for submitting requests 
to establish a business, obtain approv als and other administrative formalities. The Agency also 
developed Comoros' investment policy (in collaboration with the ministerial department in charge of 
investment ) and acted as a coordinat or for  the reform of the business climate. In addition, the AN PI 
provided administrative assist ance in obtain ing authorizations and approvals. In the absence of any 
foreign trade promotion structure, the ANPI also acted as the body responsible for promoting 
production and foreign trade. He noted, however, that n either the ANPI nor any other agency 
provide d subsidies to producers.  
35. The representative of Comoros said that a new Investment Code had been adopted on 
28 December 2020, promulgated by a Decree o n 30 January 2021 (Law No. 20 -035/AU). This Code 
had replaced the 2007  Investment Code (Law No. 07 -10/AU) . The rights and guarantees foreseen 
under the new Investment Code included freedom of investment, equal treatment, property rights 
benefits, and the freedom to transfer capital and remuneration (Articles 6 to 12). The benefits 
provided for under the new Code included (i) customs incentives  – namely, suspension regimes fo r 
customs duties and taxes, and exemptions from import duties and taxes on approved goods  listed in 
an annex to the Code ; and (ii) tax incentives  – specifically, reduced  corporate tax rate to 15% or 
10% in accordance with four investment regimes (A, B, C, or D).  Regime A – for investments 
between KMF 20 million and KMF 100 million – was reserved for Comorian nationals. Regime B 
applied to large companies and investments ranging between KMF 100 million and KMF 1 billion. 
Regime C concerned priority projects  exceeding KMF 1 billion pre-tax, in priority sectors identified 
under the current national development plan. Regime D applied to large -scale investments of more 
than KMF 10 billion, to be carried out as priorities under the current national development pl an.  
36. The representative of Comoros  noted that foreign investment was subject to the same 
requirements as domestic investment and had to fit within the Government's development policy , 
which targeted poverty reduction and the promotion of financial inclusio n. As a rule, all economic 
sectors were open to investment. Certain activities, however, were excluded from the scope of 
application of the Investment Code, namely (i) the purchase and resale of goods ( "activité de 
négoce" ); (ii) activities eligible for sp ecific sectoral codes, including telecommunications activities 
and oil exploration and  exploitation activities, where these activities already benefited, under specific 
sectoral codes, from investment protection clauses and/or tax and customs incentives; ( iii) activities 
of non -profit organizations; and (iv) banking, financial and insurance activities.  
37. He added that certain activities were regulated and were subject to approvals. There were 
two types of approval: (i) the relevant technical ministries issue d operating authorizations following WT/ACC/SPEC/COM/5/Rev.4  
 
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  the examination of the file (e.g., the Ministry of Health issued all approvals related to the health 
sector); and (ii) the ANPI d etermined whether investment projects were prohibited, regulated or 
unregulated and issued  economic approvals.  Natural or legal persons wishing to receive benefits 
under the Investment Code had to (i) submit an approval request to the ANPI, which verified the 
required documents by examining the admissibility and form of the request; and (ii) un dergo 
examination of the substance of the request by members of the technical approval committee, which 
resulted in approval or rejection. He acknowledged that some projects had been rejected on grounds 
of violation of domestic legislation or regulations , but affirmed that no project had been rejected on 
grounds of national security or protection of the environment or public health.  
38. He added that there were no provisions which discriminated against foreign companies in 
Comoros' legal and regulatory framewo rk. Benefits under the new Investment Code were the same 
for both domestic and foreign investors. In particular, the Code eliminated the possibility to enter 
into an establishment agreement (" convention d'établissement" ) with the Government which, in the 
past, had accorded guarantees and privileges beyond those established by the Investment Code. He 
confirmed that none of the benefits under the current Investment Code  or any other authority were 
made contingent, in law or in fact, on export performance, imp ort substitution, or local content 
requirements.  
39. Asked specifically about the turnover tax, the representative of Comor os said that there had 
been no turnover tax since the 1990s.  
40. Tourism and fisheries had been identified as strategic growth sectors wher e the Government 
aimed at attracting foreign direct investment. While a specific sectoral strategy for fisheries had not 
yet been adopted, the outlines of such a strategy had been laid out in a note drawn up with the 
support of the World Bank.  
41. The represe ntative of Comoros said that an initial plan to extend the ANPI's mandate to 
export promotion had been abandoned. The authorities envisaged a separate institution , the Office 
National des Importations et des Exportations , which would have both an export an d import mandate. 
This new institution would promote Comorian exports, and provid e exporters with guidance, 
information and support. On the import side, it would keep import statistics, conduct studies and 
analyses, and provide guidance to importers. Asked  to describe the types of support that would be 
provided, the representative of Comoros said that the plan to establish the Office National des 
Importations et des Exportations  had been put on hold . There we re no plans for this office to provide 
any financial support , but if such support  were to be provided , this would be done in compliance with 
the WTO Agreements .  
42. Asked about Comoros' economic citizenship programme, the representative of Comoros said 
that foreigner s had be en able to acquire the status o f economic partner by f ulfilling the requirements 
set out in the Law on Economic Citizenship in the Union of the Comoros and  by invest ing a prescribed  
minimum sum.  The economic citizenship programme  had sough t to promote fore ign direct 
investment and to increase State revenue. He noted, however, that while the Law on Economic WT/ACC/SPEC/COM/5/Rev.4   
 
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  Citizenship was still in force, the Economic Citizenship Programme had been suspended since 
September 2016.  
- State Ownership and Privatization  
43. The representative of Comoros said that the establishment of a stable political and 
institutional framework since 2001 had given new impetus to the process of economic restructuring. 
A decision had been taken to redefine the role of the State in the economy and to prioritiz e the role 
of the private sector as a driver of development.  
44. The representative of Comoros noted that the share of GDP of State -owned enterprises 
(SOEs) amounted to less than 3%. The State -owned  companies (public monopolies) in Comoros were 
(i) SCH - Société Comorienne des Hydrocarbures ( hydrocarbons ); (ii) MAMWE  (water and electricity) 
(iii) Comor es Télécom ; (iv) SNPSF  - Société Nationale de la Poste et des Services Financiers (postal 
services);  (v) COMAIR (groundhandling at airports);  (vi) ONICOR  (rice imports and  marketing) ; and 
(vii) SONELEC (national electricity company) . Comoros' SOEs, including ONICOR , acted in accordance 
with commercial considerations. For example, these enterprises applied a reasonable profit margin 
after cost recovery. SONELEC was the only SOE to receive State subsidies so that consumer prices 
remained affordable. He added that t he State would participate as an equity shareholder in SOEs 
only in the framework of the OHADA Uniform Act relating to commercial law and commercial 
companies (Articles  664 and 665).  
45. Asked to provide information on the existence of cross -arrears between SOEs  and Comoros' 
stated intention to align taxation of SOEs with that of privately -owned enterprises (as expressed in 
the context of an IMF Article IV Consultation Report), t he representative of Comoros said that, at 
present , there were no goods and services cross-arrears between SOEs . Concerning taxation, he said 
that SOEs were not taxed differently f rom privately -owned enterprises (Article 5 of the Tax Code).  
46. The representative of Comoros added that s everal SOEs had been privatized since the 1990s. 
In the te lecommunications  sector, a licence had been granted to a new private telecom munications  
service provider (Telma). In the commercial banking sector, two banks had become privately owned 
(Banque pour l'Industrie et le Commerce  and Banque  de Développement des Comore s). As for trade 
in ordinary rice (ONICOR) and hydrocarbons (SCH), distribution and sale had been privatized and 
only import operation s remained under the control of the  State -owned enterprises . He added that  
there had also been an  unsuccessful attempt to privatize the national water and electricity company  
(MAMWE ). 
47. In his view, his Government had set up a transparent, pro -competitive institutional 
framework for economic liberalization by ensuring the active involvement of the private sector. 
The entities responsible for implementation were joint bodies comprising inter alia  private sector and 
civil society representatives. Privatization would be carried out by means of an international tender 
procedure.  WT/ACC/SPEC/COM/5/Rev.4  
 
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  48. In reply to a specific question, h e said that,  at present , there were no ongoing privatization 
programmes  and no pr ivatization commi ssion in charge of privatization .  
49. The Representative of Comoros confirmed that Comoros would apply all laws and regulations 
governing the trading activities of State -owned and -controlled enterprises in an impartial manner.  
Further, it w ould apply all laws and regulations concerning such enterprises as well as enterprises 
with special or exclusive privileges, in full conformity with the provisions of the WTO  Agreement, 
including Article  XVII of the GATT 1994, the Understanding on Article  XVII of the GATT 1994, and 
Article  VIII of the GATS. The representative further confirmed that these enterprises would act in 
conformity with these and all other provisions of the WTO Agreement.  Such enterprises would act 
in accordance with commercial con siderations including making purchases of goods and services that 
were not intended for governmental use, as well as sales in international trade, in accordance with 
commercial considerations (including with respect to price, quality, availability, marketa bility, and 
transportation). The representative further confirmed that such enterprises would not discriminate 
against the goods or services of another WTO Member and would afford enterprises of other WTO 
Members adequate opportunity to compete for purchas es or sales. The representative also confirmed 
that, upon accession, Comoros would notify enterprises falling within the scope of the Understanding 
on Article  XVII of the GATT 1994. The  Working Party took note of these commitments.  
- Pricing Policies  
50. The representative of Comoros said that systemic price control s in Comoros had ceased to 
exist with the adoption of the 2013 Competition Law  (Law No. 13 -014/AU  of 26 December 2013 ), 
which applied uniformly on the entire territor y of the Union of the Comoros.  As a result, p rices were, 
in principle , determined by market forces  (Article 5) . Nevertheless , under specific circumstances, 
exceptions were provided for under Articles 4, 6 and 7 of the Law. In such cases, price controls cou ld 
be introduced by the Government, following an opinion by the National Competition Commission, by 
order of the minister responsible for the economy (pursuant to Article  1 of Decree No. 22 -015/PR of 
4 February 2022 ). All modalities of application would be  decided by the National Competition 
Commission.   
51. In particular , according to Article 4  of the Competition Law , specific rules could apply to 
certain sectors , including government procurement, energy, postal services and telecommunications, 
transport, water, finance and insurance, agriculture, fishing, tourism and alcohol . Pursuant to 
Article  6 of this Law , the Government could also regulate the prices of goods  and services when price 
competition was limited due to the existence of monopoly markets  or any other structural 
circumstances leading to lasting supply difficulties . In addition,  the Government reserved the right 
to temporarily regulate the price s of staple products  in exceptional circ umstances (Article 7 of the 
Competition Law) , such as in a crisis period, a situation of serious public concern, and during the 
month of Ramadan . Measures under Articles 6 and 7 of the Competition Law would be taken after 
consultation with the National Competition Commission . Specifically, t he Commission would be 
responsible for issuing opinions on the measures under Articles  6 and 7 in accordance with the 
procedures set out in Title IV of the Competition Law. The Commission would also issue a separate WT/ACC/SPEC/COM/5/Rev.4   
 
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  regulation to supplement these procedures. The duration of the exceptional measures would not 
exceed six months, but could be extended as necessary depending on the economic situation 
(Article  2 of Decree No.  22-015/PR of 4  February 2022). A maximum period of temporary regulation 
had not been set.   
52. The representative of Comoros  added that t he companies that produced the goods or services 
did not play a consultative role in regulating the prices of their products, but were informed by the 
competent authorities of the need to comply with the legal provisions in force during exceptional 
periods.  He stated that, under the Competition Law, no goods, whether domestic or imported, were 
subject to any approval procedure. In the cas e of measures taken  under Articles 4, 6 and 7, no 
distinction was made as to the origin of the goods concerned.  
53. The representative of Comoros  added that t he eight categories of imported staple goods2 
concerned by the provisions of Article 7 of the Competi tion Law were defined by Order of the Minister 
of Finance No. 17 -065/MFB/CAB of 4  September 2017 (see Table 1). In his view, the measures taken 
under this Article were best described as "market price control" r ather than price regulation . The 
control measu res entailed  monitoring of prices to ensure that they were applied at a level consistent 
with the prices set by firms  during normal times . These  market price  control  measures  were usually 
carried out during the month of Ramadan, i.e., one month a year. Local and imported products were 
both monitored, but controls tended to be carried out mainly on imported products as i mporters 
tended to apply excessively high margins, which pushed up final consumer prices  in exceptional 
periods , such as  the month of Ramadan . There was no specific margin that would trigger the use of 
market price control  measures . The benchmark used was the price applied prior to the exceptional 
period (in  practice, the month of Ramadan). The aim was to maintain the price  levels that prevailed 
in "non -exceptional" periods. For example, in connection with the COVID -19 crisis, price support for 
staple goods had been put in place during the month of Ramadan after negotiation with private sector 
representatives. Other than dur ing the month of Ramadan, market price control  could  also apply in 
the event of exogenous shocks deemed likely to disrupt market rules. However, c ontrol  measures  
had not been used outside the month of Ramadan since 2016, but could be used in the future , on a 
temporary basis, pursuant to Article 6 and 7 of the Competition Law .  
Table 1: Staple goods in the Union of Comoros  
 HS CODE  PRODUCT  
1 02011000 to 02069090  Fresh or frozen meat and edible offal  
2 02076000  Meat and edible offal of poultry  
3 03011900 to 03089000  Fresh or frozen fish  
4 10061000 to 10062000  Ordinary rice  
5 11010010 to 11081990  Wheat, meslin or cereal flours  
6 17011210 to 17049090  Sugar  
7 30012000 to 30069200  Medicines  
8 04022110  First infant formula (for infants from 0 to 6 months) and follow -on 
formula (for infants from 6 to 12 months)  
Source:  Order of the Minister of Finance No. 17 -065/MFB/CAB of 4 September 2017.  
 
2 12 categories of staple goods had previously been subject to price approval pursuant to Decision No. 
12-155/CFBECIPPIPE/CAM of 25 August 2012. These provisions, however, had been repealed with the 
introduction of the Competition Law.  WT/ACC/SPEC/COM/5/Rev.4  
 
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  54. A Member asked Comoros to specify the information that importers were required to submit 
to the National Competition Commission for the purpose of determining prices. This Member 
expressed concern that importers would be required to submit proprietary information to the 
government. In response, the representat ive of Comoros said that , according to Article 15 of the 
Competition Law, both domestic producers and  importers had to submit their cost data and other 
business information, as it was essential to have the necessary documents related to imports. Since 
the Competition Law did not specify the other business information to be provided, the Commission 
would determine such information as necessary, e.g., a certificate of origin.  
55. A Member expressed concerns about the fact that Comoros only allowed two state -owne d 
enterprises - ONICOR and SCH - to import ordinary rice and hydrocarbons, and that the government 
validated the administered price on the basis of proposals by the two public companies.  
56. The representative of Comoros replied that ordinary rice (HS 1006 40  10 and 1006 40 90) 
and hydrocarbons (HS 2710 12 and 2710 19) were subject to administered prices , applied as 
exceptions under Articles 4 and 6 of the Competition Law, in order to stabilize consumer prices. The 
Ministries in charge of the economy and finan ce had the legal authority  to validate  prices on the basis 
of proposals made by ONICOR  (ordinary rice) and SCH (hydrocarbons) , which were the two public 
companies in charge of importing these products . In his view, the existence of these monopolies 
guaranteed continuous supply, product quality, and stable market prices. The administered price on 
ordinary rice had been introduced in 1982 with the establishment of ONICOR (Law No. 82 -01/AF of 
13 August 1982). The adminis tered price on hydrocarbons had been introduced in 1981 with the 
establishment of SCH (Law No. 80 -27 of 15 January 1981). He added that the activities of these two 
companies only concerned importation. Distribution and marketing had been fully liberalized and 
were carried out by private enterprises. In reply to a specific question, he said that domestic rice 
cultivation was  currently at the experimental , artisanal  stage and that locally produced rice had never 
reached the market. Similarly, domestic hydroca rbon production  was currently at the prospecting 
stage.  He added that Comoros was considering opening the rice market to competition and would 
soon undertake a study on the reform of SCH.  
57. A Member requested that Comoros eliminate, prior to accession, ONICO R's exclusive right to 
import rice as continuous supply, quality and stable prices did not require permitting only one 
enterprise to import a product. Comoros was also requested to eliminate the practice of ONICOR 
making proposals to the government on the administered pr ices and to consider other forms of price 
regulation that would allow for greater competition in rice.  
58. The representative of Comoros replied  that a World Bank impact assessment study on the 
liberalization of ONICOR had been finalized and tha t a review of ONICOR's exclusive right was under 
consideration. The impact assessment study recommended a gradual liberalization of the importation 
of rice , with c ertain conditions to be met  prior to full  liberalization . These  included (i)  building 
stakeholder and institutional capacity for  the importation, production and distribution of rice; 
(ii) encouraging regional integration to create  a bigger rice market, which would promote the 
emergence of local producers; (iii) strengthening social protecti on; and (vi) reforming ONICOR. WT/ACC/SPEC/COM/5/Rev.4   
 
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  Concerning the strategic reorientation of ONICOR, over the short to medium term (transition period) 
the company could initially take on the role of a central procurement agency . In the long term, 
ONICOR could become responsib le for manag ing the country's strategic rice stocks.  
- Competition Policy  
59. The representative of Comoros said that competition policy in Comoros was regulated  under 
the provisions of the Competition Law (Law No. 13 -014/AU of 26 December 2013) , which had been 
developed with technical assistance from UNCTAD . This Law  had been adopted in the context of 
structural reforms relating most notably to trade, and with a view to providing the country with a 
legal framework on competit ion and  a regulatory authority in this area. Specifically, the Law had 
been designed to promote the operation of market forces by controlling or eliminating any practice 
aimed at, or having the effect of, restricting competition in a manner detrimental to the development 
of the national economy and to the interests of consumers (Article 1). Pursuant to Article 5 of this 
Law, the import and export prices of goods and services were determined by market forces.  
60. The representative of Comoros added that a National Competition Commission, in charge of 
implementing the Competition Law, had been established . The rules of procedure of the Commission 
had been adopted in February 2022  and a Chair had been appointed by the President . The 
Commission would be authorized to make rulings on anti -competitive practices and on prices. The 
functions of the Commission were listed in Title III, section 2 of the Competition Law. Decree No.  17-
080/PR of 10  July 2017 had establish ed the composition of the National Competi tion Commission .  
61. In accordance with Decree  No. 17 -080/PR of 10  July 2017, steps had been taken to ensure 
that Commission members would avoid conflict of interest. Specifically, any member of the 
Commission, with the exception of its president, could be re cused.  In accordance with Article 35, 
paragraph 3 , of the Competition Law, the sittings of the Commission were not open to the public.  
The person filing an admissible petition could ask to be present at the Commission's deliberations to 
support his/her cla ims and the responding party and interested parties could be invited to take part 
in these deliberations. The specific circumstances determining whether or not the petitioner  and other 
interested parties could participate would be assessed by the National Competition Commission  in 
accordance with the rules of procedure o f the Commission . Respondents or other interested parties 
would have full access to the information being considered by the Commission and there would be 
no limitations on access to  information . Measures to protect information from disclosure were laid 
down in Article 27 of the Competition Law.  A petitioner could rais e claims with the Commission  
concerning : (i) limitation s on market access or free competition by other enterprises; (ii) the 
obstruction of market -based price determination ; (iii) limitation s or control s of production, 
opportunities, investments or technic al progress; (iv) the sharing out of markets or supply sources; 
(v) sale and supply boycotts; and (vi) collusion  in the submission of tenders.   
 
62. The representative of Comoros  added that t he Competition Law did not prevent negotiated 
settlements. The parties could come to an understanding or resort to the Comoros Court of 
Arbitration (CACOM). Foreign  attorneys could participate in the proceedings on the conditions WT/ACC/SPEC/COM/5/Rev.4  
 
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  stipulated by the national court system and could cross examine witnesse s and rebut evidence.  
Article  27 of the Law foresaw the possibility of appeal. Appeals went to the courts  as the Commission 
was a quasi -juridical body.  There was no limitation on the number of appeals. Appeals could be 
introduced on the basis of the merits  of the case, the procedure, or in respect of the financial penalty.  
63. Asked to describe the provisions on State aid or government support that Comoros envisaged 
introducing pursuant to Article 4 of the Competition Law, the representative of Comoros said tha t 
Article 4 did not make any reference to direct State aid  and that no new provisions on State aid were 
envisaged under the Competition Law . He noted, however, that State support was provided on an 
ad hoc  basis in the event of market disruption. For instan ce, against the backdrop of Covid -19, the 
State had provided aid to vanilla exporters, the tourism sector , and the restaurant industry.    
64. In reply to a specific question, he said that the Competition Law provided for the control and 
review of mergers (Art icle 16).  
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES  
- Powers of Executive, Legislative and Judicial Branches of Government  
65. The representative of Comoros said that the Constitution of Comoros separated the 
executive, legislative and judicial powers of the State. The President of the Union of the Comoros 
was the President of the Republic, the Head of State an d the Head of Government. The President 
was elected by popular suffrage to a five -year term, with a two -term limit on the presidency . 
The President appointed the members of the government. In each island, the executive power was 
exercised by a Governor elected for a five -year term.  
66. Legislative power was vested in the National Assembly. The National Assembly consisted of 
33 members elected for five -year terms. Members of the National Assembly could run for re -election 
in their constituencies. The  texts of law approved by the National Assembly were brought before the 
President of the Union who would either enact or return the texts to the Assembly for a second 
reading. The texts returned by the President had to be approved by the National Assembly by a vote 
with a two -thirds majority for constitutional matters or by a simple majority for other matters before 
having the force of law. All laws, decrees and international agreements were published in the Official 
Journal of the Union of the Comoros thre e days after signature. Article  33 of the Constitution 
empowered the  National Assembly to call Ministers or other members of the Government to account 
by addressing a petition , signed by at least one third of the Assembly members , to the President of 
the U nion. A vote would then take place at least 48  hours after the petition was tabled . For the 
petition to be adopted , a two thirds majority of the members of the Assembly was required. 
The President was under an obligation to terminate the functions of the M inister or Ministers or other 
members of the Government targeted by the petition and could not reappoint them to ministerial 
posts in the six  months following their dismissal . The Assembly could not vote on more than two 
petitions per year, and no petition  could be tabled in the course of an extraordinary session. Each of 
the three islands had a Council (island parliament). The procedure for drafting laws and regulations 
was as follows: (i) proposal of texts by the relevant ministry; (ii) technical validati on by all WT/ACC/SPEC/COM/5/Rev.4   
 
- 20 - 
 
  stakeholders concerned; (iii) submission to the Council of Ministers; and (iv) submission to the 
National Assembly for adoption. All stakeholders were entitled to provide comments throughout the 
process. The regulatory agencies, such as the Chamb er of Commerce, the ANPI and the Comorian 
Federation of Consumers (FCC), played a major role in the drafting of all regulations. These agencies 
were involved from the start to the technical validation stage, and in some cases, attended debates 
of the Natio nal Assembly's Law Commission.  
67. Judicial power in Comoros was exercised by a system of ordinary and specialised courts. 
According to Article 3 of Law No. 20 -020/AU of 12 December 2020 on the organization of the judiciary 
in the Union of Comoros, the judicia ry consisted of the Supreme Court, comprising the Court of 
Cassation and an audit chamber; the courts of appeal; the courts of first instance; labour courts; 
commercial courts; administrative courts; economic and financial courts; criminal courts; Kadhi 
courts; juvenile courts; and a court specializing in the suppression of terrorist acts and of financing 
of terrorism. The Supreme Court was the highest court in judicial, administrative and auditing 
matters in the Union and the islands. Decisions by the Supr eme Court could not be appealed and 
were binding on the executive, the legislature and all courts in the territory of the Union. A court of 
first instance and a court of appeal was established on each island. A commercial court was 
established at the seat of each court of first instance, where all commercial proceedings would be 
heard.  The matters ruled on by the courts of first instance could be appealed to the courts of appeal. 
Appeals on commercial matters which had been heard in the commercial tribunal in the courts of 
first instance, were heard in the commercial chamber of the courts of appeal. Interested parties were 
given written notice that an appeal had been filed and the reasons for the appeal. Other courts could 
be established by law. One such exa mple was the Court of Arbitration ( Cour d'arbitrage des Comores, 
CACOM ), which had been operational since February  2013, and which provided a framework for the 
resolution of certain conflicts with a panel of mediators or arbiters as agreed by the parties.   
68. The representative of Comoros stated that under Comoros' constitutional structure and within 
its legal system, the judiciary was a state institution whose decision -making processes were objective 
and impartial. The independence of the judiciary from the e xecutive and the legislature was set out 
in Article  29 of the Constitution and guaranteed by the President of the Union. Judges were subject 
only to the authority of the law in the performance of their duties. Trial judges could not be removed. 
There was n o limit on the term of office of judges. The  President of the Supreme Court of Justice was 
appointed by the President of the Union among the Supreme Court judges, after consultation with 
the Judicial Service Commission. The State was represented by the Pub lic Prosecutor.  
The representative of Comoros said that judicial decisions were recorded in the Minutes of the Palais 
de Justice and could be consulted in the Registry . 
69. Asked to provide further information on the Court of Arbitration, the representative of  
Comoros said that CACOM had been established by a Regulation under the auspices of the Comoros 
Employers' Organization ( Organisation patronale des Comores, OPACO ) and the Union of the 
Chambers of Commerce and Industry of the Comoros ( Union des chambres de  commerce et 
d'industrie des Comores , UCCI), to which it was attached in accordance with the Partnership 
Agreement of 18 January 2010 between OPACO and UCCI. Its primary mission was to organize and WT/ACC/SPEC/COM/5/Rev.4  
 
- 21 - 
 
  administer, pursuant to the Regulation, arbitration proced ures referred to it under an arbitration 
agreement. CACOM had jurisdiction to arbitrate on contractual disputes involving parties as long as 
at least one of them was domiciled or had habitual residence in Comoros, or relating to a contract 
executed or to b e executed wholly or partly on the territory.  
70. Judgements by the courts of first instance and decisions by the courts of appeal that 
concerned OHADA harmonised law (the Uniform Acts) could be appealed to the Cassation Chamber 
at the Common Court of Justice and Arbitration (CCJA) of the Organization for the Harmonization of 
African Business Law (OHADA). The CCJA was the highest commercial court and acted as a supreme 
court for all the commercial courts of the OHADA member countries. National and foreign citiz ens 
alike could appeal to the CCJA. Comoros had a law on commercial arbitration, the OHADA Uniform 
Act on Arbitration, and procedural texts on the recognition and enforcement of Comorian and foreign 
arbitral awards. Under its advisory function, the CCJA wa s empowered to give Advisory Opinions, at 
the request of any State Party, the Council of Ministers or a national court seized of and still 
deliberating on a dispute within the scope of the OHADA. Besides its duties as a court of cassation in 
respect of dec isions on actions for annulment of arbitral awards, the CCJA also had an arbitral 
function in institutional arbitration in administering the procedures, and ruled as cassation court on 
appeals contesting the validity of an arbitration award.  
71. Asked to descr ibe the scope of commercial matters that could be appealed to the CCJA, the 
representative of Comoros listed the following nine areas: general commercial law; commercial 
companies and economic interest groups; debt recovery and enforcement procedures; coll ateral; 
arbitration (institutional arbitration by the Arbitration Centre of the CCJA governed by a specific set 
of Regulations; and ad hoc  arbitration governed by the Uniform Act on Arbitration applicable in the 
17 OHADA countries); company accounting; coo peratives; collective proceedings (insolvency 
procedures); and the transport of goods by road. The representative of Comoros said that the CCJA 
ensured common interpretation and application of the OHADA instruments. OHADA Decisions were 
taken by a majority  vote of the judges present, in accordance with Article 22 of the CCJA Rules of 
Procedure.  
72. The representative of Comoros said that appeals pertaining to customs procedures were 
governed by Articles 506 and 507 of the Customs Code. In particular, appeals co ncerning the nature, 
origin, or value of the goods had to be addressed to the Chairman of the Customs Arbitration and 
Advisory Committee ( Commission de conciliation et d'expertise douanière ), within the prescribed 
time, accompanied by relevant documents an d, where appropriate, necessary samples. 
The Chairman sent a copy of the application to the Director -General of Customs, who formulated 
observations and forwarded them to the Committee's secretariat, accompanied by documents and 
samples used in the contest ed classification or like treatment. The Committee ruled on appeals in 
accordance with the conditions laid down in Article 512 of the Customs Code. The composition of the 
Customs Arbitration and Advisory Committee was set out in Article 510 of the Customs Code. 
In addition to the Chairman, who was a commercial court judge, the Committee consisted of three 
technical customs assessors and their alternates; an adviser from the administrative chamber of the 
court of first instance; a Chamber of Commerce represe ntative; an economic operator WT/ACC/SPEC/COM/5/Rev.4   
 
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  representative; and a customs agent representative. The Committee was assisted by a permanent 
secretariat composed of a customs representative and a representative of the private sector 
appointed by Order of the Minister for F inance and the Budget. This secretariat was responsible for 
receiving and registering appeals and for publishing and circulating the Committee's decisions.   
73. The representative of Comoros added that, under the Emerging Comoros Plan 2030, the 
Comorian Government aimed to reform the justice system with a view to promoting its independence, 
integrity and efficacy, in accordance with international standards and commitments. The National 
Justice Sector Policy 2016 –2025 had established the following  strategic objectives: (i) to promote 
the independence of the judiciary, the integrity of the court system and the admissibility of the 
judicial function; (ii) to improve the efficiency of the judicial system, and competence, impartiality 
and diligence in the exercise of the judicial function; (iii)  to reform the prison system by bringing it 
into line with international standards and by promoting prisoner reintegration; and (iv) to guarantee 
equitable access to the law for citizens, equality of all before t he courts, and the participation of civil 
society in the strengthening of the public justice service. Further actions included the establishment 
of a Higher Judiciary Council, which would enable better access to the justice system and would 
strengthen its independence, and the creation of a national ombudsperson.  
74. The representative of Comoros said that the Ministry of Economy and Trade was responsible 
for trade policy and for coordination with other ministries responsible for trade -related matters. Cases 
of disagreements between ministries were submitted to the Council of Ministers. Strategic decisions 
such as the formulation of the Government's trade policy and its negotiating positions in regional 
and multilateral trade negotiations were taken by the Counc il of Ministers.  
75. The government had set up a National Forum on Trade Policy Development ( Forum National 
pour le Développement de la Politique Commerciale, FNDPC ), which had subsequently been replaced 
by the National Committee on Trade Negotiations ( Comité National des Négociations Commerciales, 
CNNC ). The CNNC advised the authorities in all trade negotiations and was a forum for consultation. 
The CNNC comprised high -level officials from the Ministries of Finance and Budget; Agriculture, 
Transport, Tourism, Post and Telecommunications; Foreign Affairs, Justice; and Education and 
Culture (including focal points on trade policy issues) and representatives of the principal economic 
sectors (through socio -professional organizations) and resident missions of devel opment partners 
present in the capital. Representatives of the private sector and international institutions based in 
Moroni were only involved in a consultative role; they did not have access to negotiating documents 
or other official documents. Within th e CNNC, a specialist group had been established on WTO 
matters, the Enhanced Integrated Framework and the Aid -for-Trade programme. This group 
formulated trade policy initiatives and recommendations on behalf of the CNNC to the Council of 
Ministers; and coordinated the implementation of trade policy decisions taken by the Council 
of Ministers. The government also solicited the views of industry associations, the Chambers of 
Commerce, the private sector, civil society and local island communities on trade pol icy.   
76. Asked to describe the process of ratification of international treaties, the representative of 
Comoros said that the relevant ministry would present a descriptive note describing the draft law WT/ACC/SPEC/COM/5/Rev.4  
 
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  authorising the ratification of the treaty to the Council of Ministers. Once approved by the 
Government, the draft law would be submitted to the Office of the National Assembly for examination 
and for authorisation to the President of the Union to ratify the treaty or agreement in question. Once 
adopted b y the National Assembly, a Presidential Decree of ratification would be published in the 
Official Journal, thereby giving the treaty power of law in the national legislation. He affirmed that 
international treaties prevailed over national laws, and that na tional laws could not be invoked to 
justify the non -application of international law. He confirmed that the Accession Package would be a 
treaty obligation that would supersede national law .   
- Authority of Sub -Central Governments  
77. The representative of Comoros said that the central government had exclusive competence 
in political, legislative and administrative matters of  national scope and external relations including 
trade and international treaties; it exercised all sovereign powers and provided public services.  
The three islands, Anjouan (Ndzouani), Mohéli (Mwali) and Grande Comore (NGazidja), were 
autonomous regional authority units which governed themselves freely within the framework of the 
statutory  laws adopted by them in conformity with the Constitution. The sub -central governments 
were obliged to act in accordance with the laws and regulations of the country and the treaties and 
agreements to which the country was party. The  areas which came under  the responsibility of the 
islands were set out in Article 9 of the Constitution: "administration of local authorities; urban and 
rural police; fairs and markets; study allowances and island grants; road networks; development of 
secondary routes; island la nd development; construction, equipment, maintenance and management 
of teaching and healthcare establishments and staff; small -scale fishing; and agriculture and 
livestock farming, excluding strategies and research". Island authorities consisted of a Gover nor 
elected by universal suffrage by the citizens of the island and a directly elected deliberative Council 
(island parliament). The  Governor was assisted in his/her duties by an executive body of ministers 
(commissaires ). Island authorities had their own sub-authorities, which were regional and communal 
authorities. Island authorities were overseen by the Ministry of the Interior. A framework had been 
set up for regular consultations between the President of the Union, the Governors of the three 
islands an d the President of the National Assembly.  
78. Asked to describe the scope of authority of Anjouan, Grande Comore, and Mohéli related to 
agriculture and livestock farming, the representative of Comoros said that island authorities 
implemented the national polic ies on agriculture.  
79. The representative of Comoros said that the island authorities were not authorized to provide 
subsidies. Island authorities were empowered to levy and collect certain taxes – the trade tax 
contribution (" contribution des patentes " – see "Trading Rights") , vehicle tax - for their own revenue, 
and they could grant subsidies for the operation of certain public institutions, including schools and 
hospitals. The islands could introduce new taxes, but these taxes could not be related to impor ts or 
exports. Tax legislation was adopted at the Union level via the Finance Law.  WT/ACC/SPEC/COM/5/Rev.4   
 
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  80. The representative of Comoros confirmed that the central government had exclusive 
competence in regard to international treaties and agreements, and that sub -central governm ents 
did not have the power to apply measures that could be incompatible with international treaties, 
including the WTO Agreement .  
81. The representative of Comoros confirmed that sub -central entities had no autonomous 
authority over issues of subsidies, taxa tion, trade policy or any other measures covered by WTO 
provisions. He confirmed that the provisions of the WTO  Agreement, including Comoros' Protocol of 
Accession, would be applied uniformly throughout its customs territory [and other territories under 
its control, including in regions engaging in border trade or frontier traffic, special economic zones, 
and other areas where special regimes for tariffs, taxes and regulations were established]. He added 
that when apprised of a situation where WTO provision s were not being applied or were applied in a 
non-uniform manner, central authorities would act to enforce WTO provisions without requiring 
affected parties to petition through the courts. The Working Party took note of these commitments.  
IV. POLICIES AFFE CTING TRADE IN GOODS  
- Trading Rights  
82. The representative of Comoros said that that the overall legal framework for conducting 
business in Comoros was provided by the OHADA Uni form Act  on Commercial Companies and 
Economic Interest Groups . To conduct business in Comoros, all natural and legal persons ( other than  
cooperatives) had to register in the Trade and Personal Property Credit Register ( Registre du 
Commerce et du credit mob ilier, RCCM ). Cooperatives – defined as autonomous associations of 
persons united voluntarily to meet common economic, social and cultural needs and aspirations 
through a jointly -owned and democratically -controlled enterprise – were registered in the Register 
of Cooperative Societie s. While two different Registers  were in use, t he registration process was the 
same . The RCCM was held by a commercial chamber of the court of first instance. Applications for 
registration were submitted to  this chamber. Applications were submitted to the Court Registry  
(a department of the commercial chamber) , or alternatively to the ANPI Single Window , or to the 
Administrative Procedure Centre for Businesses ( Centre des formalités administratives des 
entreprises , CFAE). Applications consisted of (i) an ap plication form; (ii) a copy of the identity 
documents of the associates and the managing director; (iii) a copy of the criminal records of the 
associates and the managing director, or a signed sworn statement; and (iv) a power of attorney 
with authenticati on of signature, if applicable. The registration fee was set at KMF 68,500 for a limited 
liability company (SARL) and KMF 162,000 for a public limited company (SA). The registration 
procedure was completed within two days. The registration procedure for a branch was the same as 
that for setting up and registering a company. Individuals could register as sole entrepreneurs. 
The registration  process was automatic and a single registration was necessary to conduct business 
in the entire Union of Comoros.   
83. He added that with the launch of the CFAE in 2012, business start -up procedures had been 
streamlined within a single window, which had reduced the time required to set up a business down WT/ACC/SPEC/COM/5/Rev.4  
 
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  to 72 hours. The CFAEs operated under government supervision and had been  set up at the ANPI 
and at the Chambers of Commerce, Industry and Agriculture. They  provided support with the drawing 
up and registration of property -related instruments, notary authentication, and registration with the 
RCCM. Furthermore, Comoros had also been improving its mechanism for enforcing  OHADA decisions  
by inter alia  establishing a decision -enforcement body for OHADA decisions and a commercial court.    
84. Asked if importers of record could import without having to establish physical presence in 
Comoros, and without selling or distributing goods in Comoros, the representative of Comoros said 
that importers needed to be registered in the RCCM  and to be  inscribed on the list of importers  (the 
latter was a new measure envisaged in the Law on Foreign Trade) . In addition,  as a condition for 
implementing the OHADA Uniform Act , importers had to have  a physical presence in the country, 
which entailed holding a reside nce permit. He confirmed that Comoros did not impose equity 
limitations or investment requirements on foreign firms wishing to be importers of record.  
85. A Member said that Comoros imposed burdensome restrictions on the right to trade, including 
the requirements for physical presence, securing a professional card and obtaining a tax identification 
number (" numéro d'identification fiscal", NIF ). This Member stated that C omoros' physical presence 
requirement was an onerous condition for importing that appeared to be beyond what was permitted 
under Article XI of the GATT and requested that Comoros remove this requirement. In addition, the 
NIF appeared to be redundant with t he registration requirement and the professional card. Comoros 
was asked to consider further streamlining its procedures for business establishment with a view to 
making it easier and less costly to engage in trade activities.  
86. The representative of Comoros  replied that all businesses, irrespective of their legal form or 
size, were required to register with the Large Enterprise Directorate of the General Tax and Property 
Administration (AGID) to obtain a NIF. The NIF was used when clearing goods through cust oms and 
allowed importers to pay 1% of the c.i.f. value of imported goods under the import "trade tax" 
("patente d'importation", PI ) instead of 10%, which was applicable to businesses without a NIF. A  NIF 
was issued within 48 hours, against a fee of KMF 25 ,000, as long as all supporting documents were 
complete. The NIF was simply a means of identifying taxpayers.  In reply to a specific question, the 
representative of Comoros said that only informal economy businesses operated without a NIF. He 
added that th e previously existing requirement for commercial traders (" commerçant ") to hold a 
professional card issued by each island's Commissariat of Finance had been abolished.  
87. In response to a specific question on the registration of branches of foreign companies,  the 
representative of Comoros acknowledged that according to OHADA's Uniform Act (Article 120) , if 
within two years of its registration  the branch of a foreign company registered outside the OHADA 
area had not been attached (" affiliated ") to a company incorporated under the law of an OHADA 
State  Party, the branch could be removed from the RCCM  at the request of the Registry or any 
interested party. In Comoros, rulings in such cases were issued by the presiding judge of the court 
of first inst ance.  The minister in charge of trade could waive the "affiliation" obligation for an 
additional , non-renewable  period of two years. After the two - or four -year period, the branch would 
have to be either (i) attached to a pre -existing or newly created comp any incorporated under national  WT/ACC/SPEC/COM/5/Rev.4   
 
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  law (OHADA Article 120(1)) ; (ii) removed from the Registry  (OHADA Article 120(3)) ; or 
(iii) transformed into a commercial  company  by decision of the shareholders (OHADA Article 181) . 
A branch became  a commercial company  under national law in accordance with the provisions 
outlined in Article 256 of OHADA's Uniform Act, namely (i)  publication of the transformation decision ; 
(ii) deposit, at the registry of the commercial court, of two copies of the minutes of the m eeting 
relevant to the transformation and of the decision to appoint the members of the new organs of the 
company ; and (iii)  registration of the amendments in the property rights register .  
88. A Member questioned how the affiliation requirement was consistent  with MFN treatment and 
with Comoros' commitments in services. This Member requested that paragraph 1 of Article 120 of 
the OHADA Uniform Act be amended prior to Comoros' accession, along with any legal requirements 
of Comoros that were consistent with it,  to eliminate the requirement discriminating against non -
OHADA member States. In response, the representative of Comoros said that the legal power to 
amend a part of the OHADA Uniform Act belonged to all of its member States.  He held the view that 
the affi liation requirement was consistent with MFN treatment.   
89. The representative of Comoros said that t he AGID levied a special activity licence fee on the 
importation of alcoholic beverages  pursuant to Order No.  14-069/VP -MFEBCEIP/CAB . In accordance 
with the Tax Code (Article 196) , the licence fee was set at KMF 4,000,000 for importers, KMF 500,000 
for distributors, and KMF 250,000 for sellers. Licences were due on 1  January of each year. 
Importers  could also be distributors/wholesalers, ho wever bar owners could not import alcohol. 
Retail  operators, i.e. , stores that sold alcoholic beverages, were considered to be distributors. 
A licensed importer of alcoholic beverages could make the imports available to downstream 
distributors without payi ng a distributor's licence. Given that alcoholic beverages were not produced 
locally, in practice the licence fee applied only to imported products.  
90. The representative of Comoros added that a licence for the importation of tobacco had been 
introduced under  the Finance Law No.  08-43/AU. To obtain a licence , the importer had to pay a trade 
tax contribution (see below)  and be in possess ion of  a NIF.  He confirmed that Comoros did not 
currently cultivate tobacco and did not have a cigarette factory.  There was, however, a small cigarette 
packaging unit for the local brand "COELACANTHE", which used imported raw materials. Licensing 
requirements are listed in Annex  2. 
91. In reply to a specific question, the representative of Comoros said that non -automatic  
licences for alcohol and tobacco were applied for health reasons.  
92. In addition, for certain regulated activities, "operating approvals " were issued by the  
competent authority or  minist ry concerned , e.g., a fisher y enterprise  had to obtain an approval from 
the ministry responsible for fisheries . These approvals were issued in view of fulfilling the objective 
stipulated in Article 4 of the Investment Code  – namely,  the right to invest was conditional  on 
ensuring the protection of health  and public health, social protection , and public economic order.   
The procedure for the grant of the operating approval was set out in Articles 159 and 160 of the Tax 
Code. Approvals were issued to commercial businesses and/or other natural or le gal persons for the WT/ACC/SPEC/COM/5/Rev.4  
 
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  purpose of carrying out their business. The operating approval was not specially required for 
importation.  Entities engaged in activity in a sector that did not require an operating approval could 
engage in importing without such an approval.  
93. The operating approvals described in the preceding paragraph corresponded to the trade tax 
contribution (" contribution des patentes ") stipulated in the General Tax Code  (Article 159) . All natural 
or legal persons engaged in a business, industry or profession not exempted under Article 164 of the 
Tax Code were subject to the trade tax contribution. The trade tax contributio n was payable to the 
AGID, for the whole year, by any person engaged in a taxable activity on 1 January of a given year 
and was due before 31 March of the year in question. This included importers and  importer -exporters. 
The trade tax was established by ap plying to the designated profession the corresponding rate listed 
in a schedule of rates annexed to the Code (Article 1 79). For importers and importer -exporters , the 
trade tax contribution amounted to KMF 250,000  plus a 1/10th proportional duty  (i.e., 250,000 + 
1/10* 250,000 = KMF  275,000). The fixed component of the trade tax contribution was determined 
according to the capacity of the activity and  importers as we ll as importer -exporters were engaged 
in activities of significant scale and high turnover. As soon as the trade tax contribution was paid, 
the corresponding operating approval was issued automatically by the relevant competent authority . 
The applicable tr ade tax contribution rate was determined on the basis of the main activity of the 
company , even if the company was importing as part of its secondary activities . Exporters were not 
subject to the payment of a fixed duty as th is policy was aimed at encouraging exporters. Table 2 
lists selected  trade tax rates stipulated in Article 179 the Tax Code. Activities exempt under 
Article  164 of the Tax Code are listed in Annex  3.  
Table 2: Selected trade tax rates (Article 179 of the Tax Code)  
Taxab le activity  Fixed duty  Proportional 
duty Comments  
Business agent   20,000  1/10th  NC 
Conglomerates (producer of)  100,000  1/10th   
Medical analysis (laboratory)   30,000  1/10th   
Electronic appliances:  
- seller  
- repairer   
150,000  
 50,000   
1/10th  
1/10th   
Importer  250,000  1/10th   
 
Importer - Exporter   
250,000   
1/10th  In cases where an importer/exporter 
has several businesses, only one 
trade tax per year is levied (i.e. for 
the one with the highest fixed duty)  
94. A Member said that the need to secure an "operating approval" and requiring a trade tax 
contribution that appeared to discriminate against exporters and importers amounted to burdensome 
restrictions on the right to trade. The operating approval appeared to be redundant with the trade 
tax contribution. Comoros was also asked to eliminate the trade tax contribution applicable to 
importer -exporters prior to the date of accession.  
- Trade Facilitation  
95. Members asked Comoros whether it would accept, upon accession, the Protocol Amending 
the Marrakesh Agreement Establishing the World Trade Organization done at Geneva on WT/ACC/SPEC/COM/5/Rev.4   
 
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  27 November 2014 (WT/L/940), to insert the Agreement on Trade Facilitation into Annex 1A of the 
WTO Agreement (the "TFA Protocol").  
96. The rep resentative of Comoros said that Comoros undertook to implement the Trade 
Facilitation Agreement  (TFA) . An evaluation based on the TFA had been carried out under the updated  
Diagnostic Trade Integration Study  (DTIS). Comoros intended to approach the WTO and bilateral 
partners for assistance in  implement ing the Agreement during the accession process and over the 
period defined in the legislative action plan.   
97. Comoros' had already implemented commitments under Section I of the T FA, namely (i) 
establishment of enquiry points to answer reasonable requests and supply forms and required 
documents (Article 1.3.1); (ii) establishment and maintenance of a national committee or similar 
mechanism on trade facilitation (Article 23  – partia lly implemented ); (iii) adoption or maintenance 
of a non -discriminatory and non -arbitrary system of risk management for customs control and focus 
on customs controls of high -risk consignments with rapid release of low -risk consignments (Article 
7.4 – partially implemented ); (iv) adoption or maintenance of a mechanism to certify the conformity 
of the consignment after customs clearance (Article 7.5  – partially implemented ); (v) use of 
international standards, fully or partially, as a basis for national forma lities and procedures in respect 
of importation, exportation or transit, and information/documentation requirements; (vi) 
establishment of cooperation between border agencies (Article 8); (vii) release of perishable goods 
within the shortest possible time,  even outside working hours if circumstances so require (Article 
7.9); (viii) accept ance of  paper or electronic copies of supporting documents required (Article 10.2  
– partially implemented ); and (ix) a llowing the importer the possibility of returning the goods to the 
exporter or forwarding them if they are rejected on the grounds of failure to comply with the SPS 
regulations or technical standards (Article 10.8 ). 
98. [The representative of Comoros took note of the Protocol Amending the Marrakesh 
Agreement Esta blishing the World Trade Organization done at Geneva on 27 November 2014 
(WT/L/940) (TFA Protocol), which had entered into force on 22 February 2017 and had inserted the 
Agreement on Trade Facilitation into Annex 1A of the WTO  Agreement. Referring to parag raph 2 of 
the Protocol of Accession, which provided that Comoros shall accede to the WTO Agreement as 
rectified, amended or otherwise modified by such legal instruments as may have entered into force 
before the date of entry into force of the Protocol of A ccession, which included the TFA Protocol, he 
confirmed that Comoros would accept the TFA Protocol by virtue of accepting the Protocol of 
Accession. He further confirmed that Comoros would apply the WTO Agreement on Trade Facilitation 
from the date of acce ssion.  The Working Party took note of this commitment.]  
A. IMPORT REGULATIONS  
- Ordinary customs duties  
99. The representative of Comoros said that  Comoros'  national tariff followed the nomenclature 
of the Harmonized System. While negotiations on the implementation of the COMESA customs union 
were ongoing  (see "Trade Agreements") , Comoros had already adopted the COMESA categorization WT/ACC/SPEC/COM/5/Rev.4  
 
- 29 - 
 
  of goods, harmonized its C ustoms Code to that of COMESA, and incorporated  in full  the COMESA 
Common Tariff Nomenclature. As part of the  COMESA FTA framework, Comoros had eliminated 
customs duties on all products originating in COMESA countries.  He added that Comoros had 
implemented  the computerised customs management system ASYCUDA++ in 2008 with technical 
and financial su pport from COMESA and UNCTAD.  
100.  Comoros applied ad valorem  and specific duties. Ad valorem  duties  - i.e., the single import 
tax (Taxe Unique d'Importation, TUI ) - were currently applied in tariff bands of  0%, 5% and 20%.  
Specific duties applied to rice (four tariff lines), petroleum ( 2 tariff line s), and vehicles (32 tariff 
lines).  
101.  Recen t reforms had sought to bring customs duties progressively in line with the COME SA 
common external tariff  (CET) , which Comoros intended to adopt  in 2024 . At present, 276 national 
tariff lines had been  aligned with the COMESA CET. As soon as the CET was operation al at the regional 
level, Comoros would be required to ensure its implementation. The COMESA CET  of the future 
customs union comprised four bands – 0% (raw materials); 0% (capital goods); 10% (intermediate 
products); and 25% (finished products). Tariffs  would thus tend to increase with the adoption of the 
COMESA CET – e.g., tariffs at 5% would increase to 10% and those at 20% would increase to 25%.  
- Other duties and charges  
102.  The representative of Comoros said that the International Cooperation Fee (Redevance de 
Coopération Internationale, RCI)  was a 1% charge earmarked  for paying contributions to regional 
and international instituti ons (COMESA, IOC and the WTO).  This tax was levied at the customs  
border . In response to a specific question, he said that the contributions to these organisations  
exhausted the RCI and that there had never been any residual amount. Specifically, the annual 
contribution to COMESA was estimated at USD 90,000.  
103.  In addition, a  fee levied by the Chamber of Commerce  and Industry ( Redevance de la 
Chambre du Commerce et de l'Industrie, RCCI ) was  collected at customs at the rate of 1% on all 
products except ordinary rice and petroleum products.  This tax was levied for the maintenance of 
warehouses/depots for imported products.  The Chamber of Commerce  was independently managed 
but received  a State subsidy through the RCCI fee .  
104.  An import "trade tax" ( patente d'importation, PI ) was also collected at the border.  
For importers who had obtaine d a tax identification number (NIF), the PI was levied at the rate of 
1%.  Importers without a NIF paid a PI of 10% . The revenue from this tax wen t to the regular 
government budget  (see also "Trading rights").  
105.  An advance tax payment ( acompte sur l'impôt, AI) was levied on imported goods  [at the rate 
of 1%]. Registered taxpayers could deduct the amount of the advance payment from the corporate 
tax at the end of the fiscal year. The AI was levied in order to combat taxpayer tax evasion and 
fraud.  WT/ACC/SPEC/COM/5/Rev.4   
 
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  106.  A Single Administrative Charge ( Redevance Administrative Unique, RAU ) was levied at an ad 
valorem  rate of 5% of the c.i.f value of the goods. The RAU was paid to the Financial Administration 
Equipment Fund and was calculated on the basis of customs receipts . The RAU was used for covering 
inter alia  the cost of training, the electronic processing of clearance documents, the use of operating 
software, the supply of customs forms, the purchase and maintenance of equipment, and 
compensation for the State financi al services' staff – which were considered to be services rendered 
in connection with importation (customs clearance). The RAU was not used for fiscal purposes.  
107.  The representative of Comoros stated that his Government undertook to eliminate existing 
Other Duties and Charges (ODCs) - i.e., the AI, PI, RCI, RCCI and the RAU . Pursuant to Order No.  21-
060/MFBCB/CAB of 29 November 2021, the RCCI would be eliminated in 2023, followed by the AI 
and RCI in 2024, and the PI and RAU in 2025. The specific provisions c ontained in this Order would 
be transposed in the respective Finance Laws for 2023, 2024 and 2025.   
108.  A Member noted that the imposition of a 0.2% levy on selected imports was foreseen by the 
African Union and enquired whether Comoros intended to impose this levy. In response, the 
representative of Comoros said that the modalities of the 0.2% levy had not yet been agreed by the 
African Union. Should such a levy be applied by the African Union, Comoros intended to implement 
it through domestic taxation.  
109.  [The representative of Comoros said that his Government was committed to preserve WTO 
accession best  practices. As a result of the review of its applied ODCs, he confirmed that, upon 
accession, all ODCs would be removed and bound at zero. The Working Party took note of this 
commitment. ] 
110.  [The representative of Comoros confirmed that, upon accession, Comoros  would bind all 
Other Duties and Charges in its Schedule of Concessions and Commitments for Goods at zero, 
pursuant to Article II:1(b) of the GATT 1994. The Working Party took note of this commitment. ] 
- Tariff rate quotas, tariff exemptions  
111.  The representative of Comoros said that Comoros did not have tariff rate quotas.  
112.  A Member asked Comoros to list all current tariff exemptions by tariff line and by recipient 
of the benefit, including informat ion on any requir ements to receive these benefits.  
113.  The representative of Comoros replied that all raw materials and capital goods to be used in 
public investment schemes, such as major state projects (e.g., roads, stadiums, schools, hospitals), 
as well as  in private investment projects eligible under the Investment Code, were exempt from 
customs duties following a decision to grant approval . Products imported for the diplomatic and 
consular corps were also exempted. Certain  exemptions from customs duties c ould be granted in 
other cases, such as for non -governmental organizations and cultural and religious associations. 
Exemptions could also be granted in the agriculture livestock, fisheries and energy sectors. 
Exemption from customs duties did not imply exe mption from other duties and taxes applicable to WT/ACC/SPEC/COM/5/Rev.4  
 
- 31 - 
 
  imports. The tariff exemption application procedure comprised five stages: (i) establishment of the 
allocation base via ASYCUDA by an authorized customs agent; (ii) filing of an application for 
exemption; (i ii) application processing by customs; (iv) completion of the application; and 
(v) verification of the preferential destination. Goods eligible for exemption are listed in Annex 4. 
- Fees and charges for services rendered  
114.  The representative of Comoros said that the customs authorities intended to introduce  a new 
fee replacing the RAU (see "Other duties and charges") , which would  be based on  the cost of services 
rendered  and not on the value of the goods . A feasibility study, based on a case study of a West 
African country, was at a very advanced stage but would need to be completed before the new fee 
was introduced. The new fee would be calculated on the basis of the volume of goods.  The specific 
modality chosen would depend on the specific service rendered for each container.  The 2024 Finance 
Law would set out the practical modalities for the collection of the new fee.  
115.  A Member stressed that the new fee should be based on the cost of services render ed, not 
on the value of the imported goods.  
116.  In reply to a specific question, the representative of Comoros said that Comoros intended to  
publish information on fees and charges on the internet prior to  accession . He added that the 
Directorate -General of Cu stoms already had a website ( www.douane.go.km ) where almost all 
regulations, including those on fees and charges, were published.  Comoros would work towards 
upgrading the website to improve its user friendliness.  
- Application of internal taxes to imports  
117.  The representative of Comoros said that the  internal taxes collected at the customs border  
were the  consumption tax (taxe de consommation, TC ) and the excise tax ( droit d'accise, DAC ). 
The TC was levied at a general rate of 10% on the value of goods/services (Article s 140 and 152 of 
the Tax Code) . Exceptions applied to (i) the eight categories of staple goods listed in Table 1 (0%); 
(ii) tuition in priva te schools (1%); (iii) water and electricity supply and sale of tickets for domestic 
travel (3%); (iv)  telephone services, catering, banking , and the sale of tickets for travel abroad 
(5%); and (v) casino operations (25%). The DAC applied to (i ) ordinary rice (40 KMF/kg ); (ii) luxury 
rice (150 KMF/kg ); (iii) petrol (a standard rate of KMF 230 /l and a reduced rate of KMF 211 /l) and 
diesel (a standard rate of KMF 115 /l and a reduced rate of KMF 95 /l); and (iv) alcohol and tobacco 
(10% of the sale price).  For domestic products, the internal taxes were collected at the point of sale.  
For imports, g iven the informal nature of the Comorian economy, internal taxes were collected at 
the border to secure revenue and prevent tax evasion. Comoros was , howev er, considering how to 
collect  these taxes internally by the General Tax and Property Administration ( AGID ).  
118.  Specifically concerning luxury rice, he said that an internal tax had been introduced on its 
consumption as it was considered to be a luxury produ ct. This  tax applied to all products for sale, 
whether of domestic or foreign origin ( Article 139 of the General Tax Code) . Given  that luxury rice 
was not produced locally, however, in practice the internal tax applied only to imported luxury rice.  WT/ACC/SPEC/COM/5/Rev.4   
 
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  119.  A Member expressed concerns with Comoros' internal taxes, given that taxes on imported 
products were levied at the border and that taxes were also levied at the point of sale. This raised 
the prospect of double taxation for imported products, unless only dom estic products were taxed at 
the point of sale.   
120.  The representative of Comoros replied that the consumption tax was not levied at the point 
of sale for goods cleared through customs as such a practice  would constitute unlawful cumulation. 
The representativ e of Comoros confirmed that  there was no internal tax applied to any imported 
good in excess of the internal tax applied to the like domestic product. Furthermore, in his opinion, 
there were currently no like domestic products for the products subject to e xcise duties. Specifically, 
neither rice nor tobacco were produced domestically . There was, however,  a small cigarette 
packaging unit for the local brand "COELACANTHE" , which used imported raw materials.  He added  
that excise tax would be levied in the sam e way to future domestic like products .  
121.  He added that the internal taxes would be replaced by a new value added tax (VAT). A draft 
VAT law would be prepared with the support  of the IMF . The Interim Development Plan 2020 -2024 
(Plan de développement intérimaire ) provided for the implementation of VAT by 2024. 
VAT implementation  was also  provided for in an action plan by the Ministry of Finance.   
- Quantitative import restrictions, including prohibitions, quotas and licensing 
systems  
122.  The representative of Comoros said that in 2017 Comoros had introduced a ban on the 
production, importation, marketing and distribution of non -biodegradable plastic bags and wrapping 
(Law No. 17 -011/AU).  
123.  The representative of Comoros added that since the 1990s, Comoros had lifted all 
quantitative restrictions under the IMF structural adjustment programme. International trade was 
nevertheless subject to restri ctions relating to the application of security laws and regulations; the 
control of arms, ammunition and other war equipment and military items; the protection of human, 
animal or plant health or life; protection of public morality; the transfer of gold, s ilver and precious 
and semiprecious stones; the protection of national artistic and cultural property; and the control of 
narcotics, hazardous and toxic waste, nuclear materials, radioactive products or any other materials 
used in the development or exploi tation of nuclear energy. These restrictions were applicable in 
accordance with the provisions of the relevant international conventions and organizations, including 
the WTO, WCO, UNESCO, FAO and the Convention on International Trade in Endangered Species of 
Wild Fauna and Flora (CITES). [The primary legal basis for currently applied prohibitions or 
quantitative restrictions was provided by Chapter VII (Articles 44 to 49) of the new Tax Code. ] 
The remaining provisions were contained in sectoral laws and reg ulations concerning areas such as 
the military, health, culture and the environment.  
124.  The representative of Comoros said that Decree No. 22 -009/PR promulgating Law 
No. 21-013/AU of 29 June 2021 on Foreign Trade (Law on Foreign Trade) established the new WT/ACC/SPEC/COM/5/Rev.4  
 
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  framework for import (and export) regulations, including import licensing. The implementing texts 
for the Law on Foreign Trade were currently being prepared.   
125.  Pursuant to Article  8 of the Law on Foreign Trade, products excluded from the free foreign 
trade r egime would be imported or exported by means of import and export authorizations granted 
by the Ministry of Trade, following technical approval, if necessary, by the administration concerned. 
The formalities for obtaining an import authorization would be set by the Ministry of Trade in 
collaboration with the relevant technical department. Conditions and procedures for obtaining 
authorizations would be established in a regulation.  
126.  He further ad ded that, under the structural adjustment programme, import licences had in 
principle been abolished under Order No. 99 -001/MECIA/CAB and replaced with statistical cards 
issued by the Directorate -General of the Economy and Foreign Trade. These statistical cards were 
required for the collection of statistics on external trade flows and the data was only used for internal 
purposes by the Ministry of Trade. This  system consisted of obtaining an administrative record with 
the following information: (i) name and  address of the importer; (ii) activity exercised; (iii) weight 
and value of the merchandise; (iv)  origin of the merchandise to be imported; and (v) bank 
identification details of the commercial transaction. Only information relating to the transaction was  
necessary but no banking information.  
127.  A Member expressed concerns about the statistical card system which, in addition to an 
operating approval, appeared to place a significant burden on commercial activity. In reply, the 
representative of Comoros said t hat the statistical cards were needed only for transactions requiring 
banking domiciliation and therefore not required for all commercial transactions. As the data set 
collected through the statistical cards was not comprehensive, if used in publications, the statistics 
were supplemented with customs data.  
128.  He added that the import of certain goods was subject to non -automatic licensing (non -
automatic authorizations). Specifically, special authorizations were issued by the relevant 
administrative bodies for the import of (i) live animals and meat; (ii) fish and crustaceans; (iii) live 
trees and plants; (iv)  endangered species; and (v)  arms and explosives. These authorizations were 
renewable upon presentation of supporting documentation. The licences for the i mport of live animals 
and meat, fish and crustaceans, and live trees and plants were applied for sanitary and phytosanitary 
reasons and could not be granted automatically as the requirements had to be met prior to import. 
He noted, however, that the list of products subject to import licensing would be updated with the 
adoption of implementing regulations to the new Law on Foreign Trade. Currently applicable licensing 
requirements are listed in Annex  2.  
129.  Asked to provide information about the import of luxu ry rice, the representative of Comoros 
said that luxury rice was defined as long grain white rice with a percentage of broken grains lower 
than 5%. Indian or Pakistani Basmati varieties and Thai fragrant rice were also included in the 
definition. Suppliers  of luxury rice were required to present quality certificates issued by an 
internationally recognized quality inspection body, such as Bureau Veritas or SGS. A second expert WT/ACC/SPEC/COM/5/Rev.4   
 
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  opinion on quality was provided by the state -owned ONICOR upon arrival. To this en d, samples were 
sent to LABORATORIZ in Arles, France. ONICOR's main concern was to ensure that the product placed 
on the Comorian market met international quality standards and had the required phytosanitary 
guarantees.  
130.  A licence for the import of luxury rice required prior authorization by the Directorate -General 
of the Economy and Foreign Trade and cost KMF 500,000 (Article 199 of the Tax Code, as amended 
by Article 20 of the 2019 Finance Law). Existing importers had to request licences at the latest by 
31 March of any given year. Licences were then valid for the entire year. New importers, who 
registered after 31 March, could begin importation at any time. This licence had been applied since 
2012 for fiscal rather than restrictive purposes and was not re quired for customs procedures. 
Therefore, in his view, this measure did not affect the import of luxury rice but rather ensured the 
quality control of this product and limited the marketing of fake products. He added that, as luxury 
rice was considered a l uxury product, an internal tax had been introduced on its consumption (see 
"Application of Internal Taxes on Imports").  
131.  A Member noted that Comoros prohibited the import of Zea Mays  (corn) seed for planting 
and consumption and asked Comoros to further expl ain the basis for the prohibition. Contrary to the 
stated basis for prohibition, Peronosclerospora philippinensis , Sclerospora philippinensis , 
P. spontanea  and P. sacchari  were not known to occur on the territory of this Member. Furthermore, 
this Member he ld the view that Stewart's wilt ( Erwinia stewartii ) had a negligible risk of becoming 
established in Comoros. This Member asked Comoros to provide the scientific basis on which the 
restrictions were applied and enquired about Comoros' plan to eliminate the  prohibition, noting that 
the elimination of the prohibition would need to occur prior to the date of accession.  
132.  The representative of Comoros replied that Order No.  21-113/MAPETA/CAB of 
26 November  2021 had repealed the order prohibiting imports of Zea Ma ys corn. Furthermore, he  
confirmed that any sanitary and phytosanitary (SPS) measure would be based on scientific evidence 
and principles. He pointed to Comoros' need for technical and financial assistance in strengthening 
the relevant border services in t he context of SPS capacity -building in the country .  
- Customs valuation  
133.  A Member expressed deep concerns regarding the use of reference prices by Comoros and 
noted that the use of reference or minimum prices was prohibited by Article 7 of the Agreement on 
Implementation of Article VII of the GATT 1994 (Customs Valuation Agreement). This Member 
enquired when and in which legislation did Comoros intend to eliminate reference or minimum prices. 
Comoros was also reque sted to provide a list of the imported goods for which Comoros applied a 
reference price and a minimum taxable price.  
134.  The representative of Comoros replied that Comoros used the Brussels Definition of Value as 
the basis for calculating customs duties and o ther customs charges. Comoros applied a reference 
price and a minimum taxable price for certain imported goods as part of efforts to combat fraud and 
guarantee State revenue. Nevertheless, he confirmed that Comoros would discontinue the use of WT/ACC/SPEC/COM/5/Rev.4  
 
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  these practi ces prior to WTO accession. In this regard, he noted that the use of transaction value 
had been introduced in the 2015 Customs Code (Law No. 15 -016/AU of 28 December 2015 , 
Article  35) and that Comoros had become a signatory to the revised Kyoto Convention.  A Decree on 
the determination of the customs value as well as other implementing texts of the Customs Code 
had been communicated to the Working Party. The purpose of these implementing texts was to 
improve the understanding of the application of the 2015 Customs Code. He added that, with the 
introduction of the transaction value concept in the new Customs Code, the use of the Brussels 
Definition of Customs Value was being progressively substituted  on a product -by-product basis . 
Substitution was being carri ed out by accepting the values provided by the forwarders , which were 
based on the transaction value . The African Regional Technical Assistance Centre (AFRITAC) was 
providing technical assistance in this regard.  Asked if Comoros would include in its implem enting 
regulations a prohibition on the use of the Brussels Definition of Value, the representative of Comoros 
said that it was the transaction value that was legally recognized by Comoros' Customs Code.  
135.  In response to specific questions, the representativ e of Comoros acknowledged that the 
provisions of Articles 1, 2, 3, 5, 7 and 10 of the Customs Valuation Agreement had not been fully 
reflected in the 2015 Customs Code and in Order N o. 19-049/MFBSB/CAB on the determination of 
customs value. In addition, t he provisions of Article 9 (conversion of currency) had not been reflected 
in the new Customs Code nor in the Order on the determination of the customs value (see Annex 5 
for a correspondence table). An amendment correcting these omission s would be introduc ed in 
parliament in 2023 . The relevant draft Law had already been prepared.  
136.  Concerning the provisions contained in Article  11 of the Customs Valuation Agreement (right 
of appeal), he said that, pursuant to Article  35/3 of the Customs Code, an importer coul d file an 
appeal with the Reconciliation and Appraisal Commission ( Commission de conciliation et d'expertise ). 
The importer could further appeal to the commercial court if they were not satisfied with the decision 
of the Reconciliation and Appraisal Commis sion. As for the provisions of Article  16 of the Customs 
Valuation Agreement, whereby the importer had the right to an explanation in writing as to how the 
customs value of the importer's goods was determined, he said that this right was not limited to 
related party transactions and was available for all transactions. He added that Decision 4.1 on the 
Valuation of Carrier Media Bearing Software for Data Processing Equipment would be implemented 
through implementing regulations to the 2015 Customs Code.   
137.  Asked about the implementation of the Interpretative Notes to the Customs Valuation 
Agreement, the representative of Comoros said that Comoros would ensure that its legislation was 
in conformity with the Customs Valuation Agreement, including its annexes and the Interpretative 
Notes. The Customs Code would be amended accordingly.   
138.  The representative of Comoros said that Comoros was requesting a transition period for 
implementing the transaction value principle and would require technical assistance aimed at 
strengthening the capacities of the relevant services and stakeholders. Specifically, Comoros was 
requesting a transition period of two years after its WTO accession.  The additional transition time WT/ACC/SPEC/COM/5/Rev.4   
 
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  would be divided into two stages: (i) control and internal audit (on effective implementation); and 
(ii) diagnostic and assessment stage.  
- Rules of origin  
139.  The representative of Comoros said that importers were required to provide information 
about the origin of the goods when filling in a detailed import declaration. They were not required to 
submit a certificate of origin unless they benefitted from a prefe rential regime.  
140.  With respect to preferential trade in the context of the COMESA FTA, the rules of origin 
established by the COMESA Treaty were applied. With respect to the African Continental Free Trade 
Area (AfCFTA), the African Union's rules of origin w ere applied. Comoros had procedures in place to 
provide an assessment of the origin of the good if requested by the importer, exporter, or producer 
of the good before trade in the good began – after a verification of the production process, which 
was requi red for every assessment. Similarly, Comoros had procedures in place to provide an 
assessment for other customs matters, such as the tariff classification of a good, the application of 
customs valuation criteria, or whether the good met the rules of origin  of preferential trade 
agreements. He confirmed that Comoros would provide such assessments upon request before trade 
began. He also confirmed that the assessments were only available for preferential trade; that they 
were available for those who did not r eside in Comoros; and that they were in conformity with Article 
3 of the Trade Facilitation Agreement.  
141.  Concerning the rules of origin in the context of the COMESA FTA, goods were deemed to be 
of COMESA origin if they met one of the four criteria establishe d in Article 2 of the COMESA Protocol 
on rules of origin. The goods had to be (i) wholly produced in a member State; (ii) produced in 
member States and their value added had to account for at least 35% of the ex -factory cost of the 
goods; (iii)  produced in  member States and classified, after the production process, under a tariff 
heading other than the tariff heading for the foreign materials used in their production; or (iv) 
produced in member States, designated by the COMESA Council of Ministers as "goods  of particular 
importance to the economic development of the member States", and contained not less than 25% 
of value added.  
142.  The representative of Comoros added that non -preferential rules of origin reserved for goods 
originating in third countries that d id not benefit from preferential treatment were contained in 
Articles 28 to 30 of the Customs Code.  
143.  [The representative of Comoros stated that from the date of accession, Comoros' preferential 
and non -preferential rules of origin would comply fully with t he WTO  Agreement on Rules of Origin. 
He further confirmed that Comoros' rules of origin would be notified to the WTO Committee on Rules 
of Origin by that time. The requirements of Article  2(h) and Annex  II, paragraph  3(d) of the 
Agreement which require pro vision upon request of an assessment of the origin of the import and 
outline the terms under which it will be provided, would fully be implemented from the date of 
accession. Any request for such an assessment would be accepted even before trade in the goo ds 
concerned began. The Working Party took note of these commitments.]   WT/ACC/SPEC/COM/5/Rev.4  
 
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  - Other customs formalities  
144.  The representative of Comoros said that the customs bonded warehouses regime allowed for 
the storage of goods in a  specific location under customs control until payment of customs duties 
and taxes, and the storage of goods imported under special economic policy measures. The  Customs 
Code foresaw several categories of warehousing: (i) government warehousing; (ii) priva te 
warehousing; (iii) special commodity warehousing; and (iv) industrial warehousing where enterprises 
active in exports - or in both exports and the domestic market - could receive authorisation to release 
goods conditionally relieved from the payment of import duties and taxes. He noted that industrial 
warehouses were not yet in place. He clarified  that there was no requirement for imported goods to 
be transferred to a warehouse before being cleared for circulation. He confirmed that perishable 
goods coul d be released pending the payment of duties and taxes under a bond or guarantee.  
145.  The representative of Comoros confirmed that Comoros did not maintain and did not plan to 
impose any requirements for notarization, authentication, legalization, or consulari zation of 
commercial invoices, bills of lading, certificates of origin, manifest, shipper export declaration, or any 
other customs documentation related to importation ("trade documents"). The representative of 
Comoros stated that Comoros would not impose any new requirements for notarization, 
authentication, legalization, or consularization of trade documents in the future. The Working Party 
took note of these commitments.  
- Preshipment inspection  
146.  The representative of  Comoros said that Comoros did not conduct preshipment inspection  
and did not have any intention of implementing a preshipment inspection programme for as long as 
one was not justified by needs.   
147.  The representative of Comoros stated that if a preshipment i nspection programme became 
necessary, the preshipment inspection requirements would be temporary and in conformity with the 
requirements of the WTO Agreement on Preshipment Inspection, Article 10. 5 of the Trade Facilitation 
Agreement, and other relevant W TO Agreements. Comoros would take full responsibility to ensure 
that any preshipment inspection entity operating on its behalf complied with the provisions of WTO 
Agreements including the WTO Agreements on Preshipment Inspection, Technical Barriers to Trad e, 
the Application of Sanitary and Phytosanitary Measures, Import Licensing Procedures, the 
Implementation of Article VII of the GATT 1994, Rules of Origin, the Implementation of Article VI of 
the GATT 1994, Subsidies and Countervailing Measures, Safeguard s, and Agriculture. The 
establishment of charges and fees would be consistent with Article  VIII of the General Agreement on 
Tariffs and Trade 1994 and Article 6 of the Trade Facilitation Agreement. From the date of accession, 
Comoros would ensure that the due process and transparency requirements of the WTO Agreements 
would be applied. Decisions by any preshipment inspection entity could be appealed by traders in 
the same way as administrative decisions taken by the Government of Comoros. The Working Party 
took note of these commitments.  WT/ACC/SPEC/COM/5/Rev.4   
 
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  - Anti-dumping, countervailing duties, safeguard regimes  
148.  The representative of Comoros said that Article 10 of the COMESA Treaty and the COMESA 
Regulation  on Trade Remedy Measures bound COMESA members in the conduct of their trade remedy 
investigations. The COMESA Regulation established rules for the conduct of trade remedy 
investigations and for the application of trade remedies. In Comoros,  trade defence measures had 
been taken into account in the provisions of the Law on Foreign Trade No. 21 -013/AU of 29 June  2021 
(Section 3, Articles  39 to 40) , which had been enacted on 18 January 2022. Relevant draft 
implementing regulations had been prepared.  
149.  The representative of Comoros added that the Foreign Trade Directorate would be the agency 
responsible for conducting trade remedy and injury investigations. An Anti -dumping and Subsidies 
Committee had been established pursuant to Article 28(2) of the Law on Foreign Trade. According to 
a draft Order by the Committee (Article 3), the Committee would be comprised by one representative 
each of the Directorate of Trade, Directorate of Economy, Directorate of Customs, Directorate of 
Industry, the National Instit ute for Research in Agriculture, Fisheries and the Environment ( INRAPE ), 
the private sector, the Executive Directorate of Competition, and the Consumers Association. 
Pursuant to the draft order (Article 2), a s part of an investigation, the Committee would visit the 
production sites or administrative offices of domestic producers and importers and could also visit 
the factories and offices of foreign producers. During such visits, the investigating agents would 
verify the consistency of data provided with ac counting records and documents, as well as the 
manufacturing processes relevant to the product under consideration and the like product. The 
Committee  could also visit public or private bodies holding data and information relevant to the 
investigation and consult third parties that had had business dealings with the domestic and foreign 
producers, importers and exporters involved in the investigation.  The Committee could request any 
type of information, data and documents, as well as other details that coul d be useful in connection 
with the investigation in progress.  Opportunities for participating parties to review information 
provided by other parties or collected by the Minister or the Committee were set out in Article 31 (3) 
and (4) of the Law on Foreign  Trade.  The Committee was accountable to the Minister of Trade. Anti -
dumping duties or provisional and definitive countervailing duties would be imposed on a proposal 
from the Minister responsible for external trade (Article 21(3)).  
150.  Asked whether there wou ld be a public case file for anti -dumping, countervailing duty, and 
safeguard proceedings and who would have access the public case file, the representative of Comoros 
said that all public case files would be accessible in a legal notice journal. Internal decisions or notes 
would specify how the files would be published.  He added that the investigating authority would 
make available all non -confidential documents and information used as the basis for the investigating 
authority's findings and conclusions.  
151.  Asked about the maintenance of independent judicial or other review mechanisms for 
consideration of anti -dumping or countervailing duty determinations, and about the circumstances 
in which a party could seek judicial review of a final determination,  he sai d that relevant regulatory 
texts would be drafted.  WT/ACC/SPEC/COM/5/Rev.4  
 
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  B. EXPORT REGULATIONS  
- Customs tariffs, fees and charges for services rendered, application of internal 
taxes to exports  
152.  The representative of Comoros said that exports were not subject to export customs tariffs .  
153.  Pursuant to Article 19 of Decree No. 16 -003/AU of 29 De cember 2016, containing the 2017 
Finance Law, an excise tax was imposed on the production of vanilla, cloves and ylang -ylang oil, 
which was levied by the customs.  The rates of this tax had been updated in the 2018 Finance Law.  
The tax was set at 1%/kg (dry vanilla ); KMF 200/kg (dry cloves); and 1%/l (ylang -ylang oil).  All 
cash crops were exported.   
154.  The representative of Comoros confirmed that the taxes listed in th e preceding paragraph 
were internal taxes which applied to all domestic production of these goods, regardless of whether 
they were exported or sold domestically. He further noted that all domestic production of these goods 
was exported. He stated that if, in the future, some portion of the domestic production of these goods 
was not exported but sold domestically, these taxes would be levied on the goods sold domestically. 
The Working Party took note of this commitment . 
- Export restrictions  
155.  The representative of Comoros said that, with the introduction of trade liberalization 
measures in the 1990s, Comoros no longer applied quantitative export restrictions. Specifically, 
export transactions were not subject to any licen sing or prior authorization requirements.  
156.  He added that, as a signatory to the Convention on International Trade in Endangered 
Species of Wild Fauna and Flora (CITES), Comoros prohibited the export of endangered species of 
flora and fauna.   
157.  He confirmed that  export s were not subject to any bans or quotas, with the exception of the 
prohibition on the export of endangered species of flora and fauna.  
- Export subsidies  
158.  The representative of Comoros said that , at present,  Comoros d id not have a law on export 
incentive measures.  
159.  A Member  enquired  how Comoros' duty drawback system was consistent with Annex I (i) and 
Annex III of the Agreement on Subsidies and Countervailing Measures and aske d how Comoros 
ensured that the drawback refun ded did not exceed the original amount of tax/tariff . 
160.  The representative of Comoros replied that the concept of duty drawback had been referred 
to in Article 151 of the 1992 version of the Customs Code. The 2015 Customs Code did not contain 
provisions on d uty drawback, but retained the concepts of repayment and remission (Article 314 to WT/ACC/SPEC/COM/5/Rev.4   
 
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  321).  Asked to explain the difference between "duty drawback" and "repayment and remission", the 
representative of Comoros said that these concept s were defined in Article 314 of the 2015 Customs 
Code. "Repayment " meant  the total o r partial refund of import duties  or export duties that had been 
paid. "Remission" meant either a decision to waive all or part of the amount of a cu stoms debt , or a 
decisi on to render void an entry in the accounts of all or part of an amount of import or export duty 
that had not been paid.  The rules governing repayment and remission were stipulated in Article 315 
of the Customs Code . Specifically, import duties or export du ties would be repaid or remitted if the 
amounts paid or entered in the accounts were not legally owed or had been entered in the accounts 
contrary to Article 307, paragraph 2 of the Code. Interested parties had three years to s ubmit an 
application to the c ustoms office (with a possibility of extension ). The customs authorities could repay 
or remit at their own initiative on the same grounds. Article 316 of the Customs Code  dealt with 
situations where a customs declaration was invalidated. Repayment was made  upon the request of 
the interested party and was not initiated by the customs authorities.  Article 316 also dealt with 
goods rejected by the importer on grounds of being defective or non -compliant and repayment and 
remission due to equity considerations. Import duties or export duties could be repaid or remitted in 
situations other than those referred to in Articles 315, 316 and 317. These situations would be defined 
in an order issued by the Minister of Finance and the Budget. This order was being finaliz ed. In the 
absence of such an order, repayment occurred through the granting of a credit note of which the 
amount would be deducted at the time of a subsequent importation.  
C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS  
- Industrial policy, including subsidies  
161.  Asked about the means by which Comoros was promoting exports, the representative of 
Comoros said that the Government's export promotion strategy consisted of (i) setting up a National 
Investment Promotion Agency ( Agence Nationale pour la Promotion des Investissements, ANPI ); (ii) 
improving the competitiveness of vanilla, clove and ylang -ylang exports by streng thening the 
institutional and technical capacity of producers, traders and exporters to allow them to market 
products more effectively; (iii) setting up a privately -owned national fishing company for exporting 
fisheries products (which was not intended to be a State monopoly); (iv)  establishing a Fisheries 
Products Certification Office; (v) establishing a customs origin bureau to authenticate and issue 
certificates of origin; and (vi) establishing a national SPS system aimed at supporting the country's 
agricultural export development strategies. He added that the national export promotion strategy 
did not include subsidies.  
162.  A Member asked if, given Comoros' stated ambition of self -sufficiency in food, reinforced by 
the current context of shortages and soari ng prices, Comoros would consider identifying certain 
priorities or niches within its industrial policy.  
163.  The representative of Comoros replied that Comoros did not intend to identify priorities or 
niches, and any new priority or niche had to be aligned wi th the industrial strategy of Comoros, WT/ACC/SPEC/COM/5/Rev.4  
 
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  namely, food self -sufficiency, better access to international markets , and positioning Comoros  on the 
regional markets.  
164.  The representative of Comoros confirmed that government incentives were not contingent 
upon expor t and that, at present, Comoros did not have a law on export incentive measures. The 
representative of Comoros also confirmed that the provision of any future subsidies would not be 
contingent upon the use of domestic over imported goods.  
165.  The representativ e of Comoros stated that any subsidy programmes would be administered 
in line with the Agreement on Subsidies and Countervailing Measures and that any such programmes 
would be notified to the Committee on Subsidies and Countervailing Measures upon Comoros'  
accession to the WTO. The Working Party took note of these commitments .  
- Technical barriers to trade, standards and certification  
166.  The representative of Comoros said that the relevan t national legislation relating to the 
implementation and administration of technical barriers to trade (TBT) consisted of 
Law No. 12016/AU on Legal Metrology of 20  December  2012; Law No.  95009 of 20  June 1995 on the 
Creation, Organization and Operation of  the National Institute for Research in Agriculture, Fisheries 
and the Environment ( Institut National de Recherche pour l'Agriculture, la Pêche et l'Environnement, 
INRAPE ); Law No.  94018 of 22  June 1994 establishing the Framework Law on the Environment, as  
amended by Law No.  95007 of 19  June 1995; Decree No.  1505/PR establishing the National Fishery 
Product Quality Control and Certification Office ( Office National de Contrôle Qualité et de Certification 
des Produits Halieutiques  , ONCQCPH ); Decree No.  99087 /CE; Order  Nos. 14/086/MPEEIA and 
12/089/MFEBICEP on the adoption and application of the Codex Alimentarius sanitary and 
phytosanitary standards; Order No.  011/004  of 7 April 2011 designating the focal points for 
non-tariff barriers in the COMESAEACSADC Tr ipartite Free Trade Area; Order  No. 11/02/MRPECE of 
3 April 2011 establishing the National Follow -Up Committee on the non -tariff barrier removal 
process; Order No.  09013bis of 23  November  2009 establishing the National Codex Alimentarius 
Committee (CNCA); and Order No.  09010 of 2  November  2009 designating a national Codex focal 
point.  In reply to a specific question, the representative of Comoros said that the Law on Foreign 
Trade did not contain any TBT -specific elements.  
167.  The representative of Comoros adde d that Comoros' National Quality Policy ( Politique 
Nationale de la Qualité, PNQ ), approved in 2021, had become the country's core quality document, 
which envisaged the development of all components of the country's quality infrastructure. The PNQ  
called for the review and updating of legislation (e.g., Decree No. 99087/CE).  He added that Comoros 
required assistance with the implementation of the PNQ.  
168.  A Quality Directorate had been set up within the Directorate -General of Industry. The 
National Met rology Office (ONM) and the National Quality Service (SNQ) were departments within 
the Quality Directorate. The SNQ would be the national standardization body.  In addition, the PNQ 
envisaged the establishment of a national quality committee with the follow ing functions: (i) 
coordination and guidance; (ii) monitoring and evaluation of the PNQ; (iii) supporting efforts to WT/ACC/SPEC/COM/5/Rev.4   
 
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  promote quality; (iv) providing advice to the Government on all matters relevant to all aspects of 
quality (standardization); (v) technical  regulations; (vi)  metrology, conformity assessment and 
quality promotion; and (vii) proposing measures to promote the development of the sector. Asked 
about the National Follow -Up Committee on the non -tariff barrier (NTB) removal process, he said 
that the  functions of this Committee were (i)  coordination and steering of measures related to NTBs; 
(ii) defining priorities and a strategic roadmap; (iii) proposing a clear timetable for reducing and 
eliminating NTBs; (iv) identifying capacity -building needs; an d (v) raising public awareness and 
providing training courses.    
169.  Comoros was a Member of the International Organization for Standardization (ISO), the 
International Organization of Legal Metrology (OIML), the Standards and Metrology Institute for the 
Islam ic Countries (SMIIC) , and the African Organization for Standardization (ARSO). Through its 
membership in  SADC, Comoros would be serviced by the SADC Accreditation Services (SADCAS), 
which was a full member of IAF and ILAC. Comoros also  planed to join the A frican Accreditation 
Cooperation (AFRAC).  
170.  The development of standards and technical regulations was open to all stakeholders. 
National standards had to be developed in accordance with the WTO Agreements. Foreign 
stakeholders could participate at any stage  of the standard development process, in accordance with 
national needs for expertise. There were no restrictions regarding the involvement of foreign 
stakeholders with proven expertise.  The standards adopted in Comoros were all COMESA harmonized 
standards , which were based on international standards, namely Codex Alimentarius.  
171.  A Member asked how Comoros would ensure compliance with TBT Agreement obligations, 
including those under Articles 2, 3 and 4 on the preparation, adoption and application of technical  
regulations and standards. Specifically, this Member enquired how Comoros would ensure that an 
"early information" approach was implemented by national and sub -national authorities for all new 
technical regulations, substantial amendments to existing tech nical regulations, or draft technical 
regulations.  Comoros was also asked to explain how it would  ensure that WTO Members ha d the 
opportunity to review draft technical regulations, as required by Article 2.9 of the TBT Agreement . 
172.  The representative of Como ros replied that, to comply with the WTO Agreements, in 
particular Article 2 and 3 of the TBT Agreement, Comoros had set up a TBT enquiry point at the 
Foreign Trade Directorate, w hich was located in the Standardization and Quality Service in the 
Industry D irectorate of the Ministry of the Economy. The designated focal point at the TBT enquiry 
point was Mr. Boinali Mohamed, who had been appointed by the Directorate by means of an Order. 
A new Order would be required if there was a personnel change. A National TBT Committee had also 
been established. This Committee was responsible for coordinating the update of technical 
regulations  and included representatives of all government bodies that had authority to promulgate 
technical regulations . The enquiry point was also a member of the National TBT Committee. The 
representative of Comoros added that the Foreign Trade Directorate followed up on questions relating 
to TBT and was the authority responsible for notification. The TBT enquiry point was responsible  for 
determining whether a measure should be notified and for transmitting it to the Foreign Trade WT/ACC/SPEC/COM/5/Rev.4  
 
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  Directorate for notification to the WTO. The focal point worked closely with the members of the 
National TBT Committee to compile technical regulations and t o track draft regulations for submission 
to the WTO. The National TBT Committee had to be informed of new draft technical regulations before 
their notification to the WTO and their approval. In response to a specific question, the representative 
of Comoros  said that there was no government entity responsible for collecting and updating 
technical regulations .  
173.  Referring to a suggestion by a Member , the representative of Comoros said that linking the 
appointment of the TBT Enquiry Point focal point to a specific office, instead of a person,  would 
become possible with the establishment of the Comorian Bureau of Standards.   
174.  The representative of Comoros added that a ll official acts were published in the Official 
Journal and on its website.  The Office Journ al Service of the Secretariat -General of the Government 
was responsible for the publication of technical regulations in the Official Journal.  While there was no 
strict deadline  by which to publish technical regulations, the Secretariat -General acted within  
reasonable time frames.  When preparing and adopting technical regulations, the department 
concerned had to forward them to the Secretariat -General  for publication . The enquiry point, with 
the help and support of the national TBT Committee, reviewed all dr aft measures before publication. 
All information related to technical regulations could be found on the Secretariat's website, 
[www.jocomores.km].  
- Sanitary and phytosanitary measures  
175.  The representative of Comoros said that the country's sanitary and phytosanitary (SPS) 
regulatory framework would need to be revised to bring it into conformity with universally accepted 
standards and procedures.  To this end, Comoros had adopted Law No.  17-005/AU on Food Leg islation 
in the Union of the Comoros ("Food Law") and Law No.  17-004/AU on Plant Protection in Comoros 
("Plant Protection Law"). These new laws repealed Law No.  12-018/AU of 25  December  2012 and 
Law No.  06-010/AU of 2  December  2006 and the Animal Health La w of 1987. In his view, these two 
new laws were fully consistent with universally accepted standards and procedures based on CODEX, 
FAO and IPPC rules. A third law, concerning animal -related sanitary standards, was being envisaged 
within the framework of t he WTO STDF technical assistance programme. A draft phytosanitary law 
had been prepared but had become obsolete with the adoption of the Plant Protection Law.  
176.  The representative of Comoros added that several other legislative texts were also relevant, 
name ly Law No.  95009 of 20  June 1995 on the creation, organization and operation of the National 
Institute for Research in Agriculture, Fisheries and the Environment  (INRAPE) ; Decree No.  7019/PR 
establishing regulations on the production, marketing, and safety  inspection of food products; 
Decree  No. 5050/PR implementing Law No.  07011/AU of 29  August  2007 on the Fisheries and 
Aquaculture Code; Decree No.  15051/PR establishing the National Fishery Product Quality Control 
and Certification Office ( Office National de Contrôle Qualité et de Certification des Produits 
Halieutiques, ONCQCPH ); Decree No.  5052/PR on ascertaining violations of the sanitary regulations 
and administrative measures taken in respect of the sale and safety of fishery products; WT/ACC/SPEC/COM/5/Rev.4   
 
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  Decree  No. 4/081/PR enacting Law No.  14010/AU of 21  April 2014 on the Code regulating the 
marketing and distribution of breastmilk substitutes; Decree No.  87018/PR of 9  July 1987 on health 
protection regulations in the Republic of the Comoros; Decree No.  8709/PR of 9 July 1987 regulating 
the production, storage, marketing and safety inspection of food products; Order No.  3042/ of 
18 November  2013 on the establishment, functions and organization of the national stockbreeding 
policy platform committee; and Order No.  09/13/VPMAPEEIA/CAB creating the National Codex 
Alimentarius Committee. In addition, the Public Health Code contained provisions relating to 
phytosanitary products and food hygiene.  
177.  The representative of Comoros noted that the national SPS system compris ed several 
structures principally under the supervision of the Ministry responsible for agriculture, fisheries, the 
environment, energy, industry and crafts  - in particular, the Directorate -General of Fisheries 
Resources, the Directorate -General of Agricul ture and Livestock, and the National Directorate of 
Veterinary Public Health. These  directorates contained departments and services involved in dealing 
with SPS matters, namely, the Agri -food Department ( Département Agro -alimentaire, DAA ), the 
Hygiene and Sanitation Service, the Livestock Directorate, and the Plant Protection Service. The Agri -
food department was responsible for food supervision and was the contact point for the National 
Codex Alimentarius Committee ( Comité National du Codex Alimentarius de s Comores, CNCA ). The 
Hygiene and Sanitation Service provided secretariat services to the CNCA. The Livestock Directorate 
served as the point of contact for engaging with the World Organization for Animal Health (OIE). The 
Plant Protection Service served a s the contact point for the International Plant Protection Convention 
(IPPC). It was also responsible for the National Institute for Research in Agriculture, Fisheries and 
the Environment ( Institut National de Recherche pour l'Agriculture, la Pêche et l'En vironnement, 
INRAPE ). INRAPE's main objective was to design and facilitate agricultural, fisheries -related and 
environmental programmes, research and studies. INRAPE centralized the quality analysis 
laboratories. It also performed functions relating to the  control of imports of animals and products 
of animal origin, as well as veterinary services.  
178.  The representative of Comoros said that Comoros reserved the right to take certain measures 
in respect of imported products that could harm human and plant healt h. Specifically, under 
Article  13 of the Food Law, Comoros could adopt any measure justified by sanitary conditions 
provided that it did not constitute arbitrary or unjustifiable discrimination or a disguised restriction 
on international trade. In the even t of a newly adopted sanitary measure, Comoros would notify the 
WTO and international organizations and would include information on the risk assessment used to 
determine the necessity of the measure. Quality control was performed on domestic production an d 
on imports (Article  6(a) and (d) of the Food Law). Pursuant to Articles 139 and 140 of the Food Law, 
the Ministry responsible for production undertook compliance monitoring and unscheduled and/or 
mandatory inspections on food products to ensure consumer safety. The monitoring and checks were 
carried out on a case -by-case basis, depending on the situation.  The three inspection bodies in 
Comoros were INRAPE, the National Office for the Control of Fishery Products ( Office National du 
Contrôle des Produits Ha lieutiques, ONCPH ), and the National Public Works Laboratory.  WT/ACC/SPEC/COM/5/Rev.4  
 
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  179.  Animals and food products identified in Articles 57, 59, and 61 to 67 of the Food Law required 
certificates issued by the recognized relevant services of the exporting government (Article  71 of the 
Food Law) , i.e., state institutions responsible for certifying animal or plant products that were 
recognized as the sole authority responsible for issuing veterinary and plant certificates. These 
certificates had to contain information guaranteeing the  hygiene, sanitary safety and quality of 
foodstuffs. In particular, they had to confirm that the goods originated from a disease -free country 
and met certain labelling requirements outlined in Article 44 of the Food Law. According to this Article, 
products  had to display (i) correct and accessible indications so as to allow operators to handle, 
present, store and prepare the product safely and correctly throughout; (ii) details identifying the 
batch; (iii) sufficient information on food hygiene for consumer s to enable them to understand the 
importance of the indications displayed on the product; (iv) information needed to guarantee 
responsible choices adapted to the individual situation; and (v) reliable information intended for 
professionals or traders, to be easily distinguished from information intended for consumers, and the 
absence of contamination, proliferation or survival of bacteria of food origin by ensuring proper 
conditions of storage, preparation and use. INRAPE was responsible for evaluating the  certificates.  
180.  The representative of Comoros added that samples could be taken if there was any doubt 
about the conformity of a product. The sanitary/phytosanitary checks took place only at authorized 
entry points, which were the ports and the airports.  Samples could only be collected by the health 
inspectors. The officials relied on macroscopic and microscopic inspections and, if doubts persisted, 
laboratory analysis of samples. If necessary, they could also quarantine a product. If an inadequate 
sanitary  status was confirmed, the product could be subject to decontamination or disinfection, or 
returned to the country of origin. The laboratories used for analysing the samples were not 
internationally accredited, but  plans were in place to seek  their accredi tation. At present, it was not 
possible to appeal a sample test result, but Comoros intended to outline a process for appealing 
decisions. According to Article 140 (iii) of the Food Law, the inspection procedures were governed by 
regulatory texts. Plants a nd plant products such as seeds, fruits, plants, flowers were also subject to 
controls to inspect for the presence of plant or animal organisms or pathogenic agents that were 
harmful to plants and/or plant products in the national territory. Products subje ct to evaluation were 
identified on the basis of a phytosanitary alert issued by the competent national services, or on the 
basis of an international alert. Random checks could also be carried out at the border to identify a 
potential risk. The level of ri sk was assessed by sight -testing or laboratory analysis. In his view, the 
procedures used to evaluate the specific level of risk complied with the International Standards for 
Phytosanitary Measures (ISPMs) and were consistent with the guidelines and recomm endations of 
the IPPC.  
181.  In reply to a specific question, the representative of Comoros confirmed that Comoros would 
recognize the status of low -risk food products and that these products would be subject to sanitary 
and phytosanitary certification to the ex tent provided for by international regulations, notably the 
IPPC and the ISPMs. According to Article 3 of the Food Law, risk management had to be 
(i) undertaken in an independent, objective, and transparent manner, based on available scientific 
evidence; a nd (ii) adapted to the results of risk assessment and coordinated between the Comorian WT/ACC/SPEC/COM/5/Rev.4   
 
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  authorities and food sector professionals. The risk assessment methods would be stipulated in the 
implementing regulations expected to be signed in the second quarter of  2023.  
182.  Asked to explain why the provisions of the Food Law (Article 85) placed a particular emphasis 
on identifying the country of origin of seeds of genetically modified organisms (GMOs) and how 
Comoros intended to use this identifying information, the re presentative of Comoros said that this 
information would allow for the verification of the true origin of the seeds and hence their reliability.  
183.  A Member asked whether any import permits or certificates issued by the government of 
Comoros were required pr ior to importation of agricultural products.  
184.  The representative of Comoros confirmed that Comoros did not envisage the introduction of 
an approved list of products for import. He also confirmed that there were no halal restrictions in 
Comoros' trade regim e.  
185.  In response to a question by a Member regarding the recognition of compliance with pertinent 
international standards, the representative of Comoros said that Comoros recognized the pertinent 
international standards consistent with the SPS Agreement and  the recommendations of the World 
Organisation for Animal Health (OIE), the IPPC, and the Codex Alimentarius Commission. As Comoros 
had not adopted all the international standards adopted by the OIE, IPPC and Codex Alimentarius, 
in the absence of domestic legislation, the international standards were applied. All  consumer food 
products were subject to Codex Alimentarius standards. The maximum residue level (MRL) regime 
used in Comoros was that of Codex Alimentarius and Comoros accepted Codex MRLs for import ed 
products. If a Codex MRL did not exist, Comoros provided for a process for requesting import 
tolerances. In adopting the principles of the OIE, Comoros was undertaking to apply the OIE's PVS 
tool. Relevant draft texts had been submitted to the Council o f Ministers  and would be shared with 
the Working Party .  
186.  The representative of Comoros said that, to comply with international standards in 
establishing SPS measures, a project entitled "Strengthening the sanitary and phytosanitary system 
in Comoros" had b een launched in 2013 with financing provided by the Standards and Trade 
Development Facility (STDF). The overall aim of this project was to effectively enhance the safety 
and phytosanitary system covering food, livestock and plants in Comoros, and to impro ve access to 
foreign markets in order to benefit from international trade and environmental protection. To  achieve 
this aim, the STDF project had adopted operational action plans based on the outcomes of sub -
sectoral diagnostic studies. The project also pr ovided favourable conditions for the development, 
adoption and implementation of national SPS strategies and related plans. The  national SPS strategy 
had been adopted and an action plan for its implementation had been finalized. A Codex project on 
food hyg iene had also been set up. While the STDF project had ended in December 2017, the 
representative of Comoros said that financing for a laboratory for the certification of fisheries 
products could be available through COMESA.  
187.  An SPS enquiry point had been de signated with the responsibility for answering all questions 
and providing relevant documents concerning (i) sanitary or phytosanitary regulations adopted or WT/ACC/SPEC/COM/5/Rev.4  
 
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  proposed within the country; and (ii) control and inspection procedures, production and quarantine  
treatment, pesticide tolerance and food additive approval procedures (Note No. 024 of 
6 February  2014). The designated focal point was Mr Hassani Assoumani, a senior official at the 
Ministry of Trade, who could be reached at:  
Tel.: (+269)334 60 65  
Email: assoumani_hassani@yahoo.fr  
188.  An SPS National Notification Authority was not yet in place but would be established by 
November 2022. A  notification procedure had not yet been defined.  
189.  All new legislation, including laws, regulations, decrees, judicial decisions and amendments 
to existing legislation, were published in the Official Journal. While the Official Journal was available 
for sale to the public, it could also be viewed, free of charge, at [www.jocomores.km] or at the Official 
Journal Se rvice of the Secretariat -General of the Government, and at the National Documentation 
and Scientific Research Centre, which administered the national archives. Trade -related 
administrative rulings of general application could be viewed online at [ http://www.comores -
commerce.org ]. Prior publication of draft SPS measures was not presently provided for in any official 
journal.  
190.  The representative of Comoros requested technical assistance and a 5 -year period to 
implement SPS measures aimed at regulating and implementing relevant SPS provisions, in 
particular the requirements governing the marketing of imported and exported plant and animal 
products.  The requested implementation period took into account the need f or capacity -building to: 
(i) finalize the SPS  regulatory framework; (ii) set up an analytical and quality control laboratory; 
and (iii) upgrade technical personnel .  
- Trade -related investment measures  
191.  A Mem ber asked Comoros to identify any trade -related investment measures in force in 
Comoros that included (i) foreign exchange balancing requirements; (ii) trade balancing 
requirements; or (iii) local content or sourcing requirements. If such measures did not exist, this 
Member asked Comoros to indicate whether Comoros had any plans or intentions to introduce such 
measures.  
192.  The representative of Comoros replied that no such measures were in force and that Comoros 
had no intention of introducing them.   
193.  The repre sentative of Comoros confirmed that from the date of accession, Comoros would 
apply its investment regime in compliance with the WTO Agreement, including the WTO Agreement 
on Trade -Related Investment Measures (TRIMs Agreement), and would apply the TRIMs Ag reement 
from the date of accession without recourse to any transition period in a non -discriminatory manner 
- to imports from all WTO Members and to domestically  produced goods. The Working Party took 
note of this commitment.  WT/ACC/SPEC/COM/5/Rev.4   
 
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  - State -trading entities  
194.  The representative of Comoros said that two State -trading enterprises were in operation in 
Comoros – the National Office for the Importation and Marketing of Ordinary Rice (ONICOR) and the 
National Hydrocarbon Corporation ( SCH). In his view, there were no other State enterprises subject 
to notification according to the provisions of Article XVII of the GATT 1994.  
195.  ONICOR had a monopoly on the import of ordinary rice , i.e., rice consisting of more than 5% 
broken rice  (Law No.  8217/AF of 13  August  1982). The purpose of this monopoly was to keep price s 
affordable  as this type of rice was a staple food for the population . Imported rice was sold to 
wholesale traders and  marketing was entirely in the hands of the private sector.  Supply operations 
were c arried out  through an international call for bids. Tendering procedure s were conducted within 
the framework of the Comorian Government Procurement Code and were monitored by the 
government procurement regulation authority.  He added that in special cases, such as a shortage 
of rice on the market, the government could issue import authorizations for ordinary rice to private 
operators. In his view, the monopoly was justified by the need to secure regular access to this 
product,  at affordable prices, to the greatest number of people. In response to a specific question , 
he said that there were no quotas allocated among approved beneficiaries.  
196.  Pursuant to the provision of Law No.  8027/AF of 30  December  1980, SCH held a State 
monop oly on the  import and distributi on/marketing of petroleum products  falling under HS codes 
2710 12 20, 2710  19 20 and 2710  19 10. Its main objective was to ensure a supply of petroleum 
products on the domestic market at an affordable price.  
197.  He added that, previously, the Autonomous National Pharmacy of the Comoros ( Pharmacie 
Nationale Autonome des Comores, PNAC ) had also been a State -trading enterprise within the 
meaning of Article XVII of the GATT 1994. This enterprise had been replaced by the Central 
Purchasing Office for Generic Medicines ( Centrale d'Achat des Médicaments Génériques de l'Union 
des Comores, CAMUC ), which had been a purchasing office and therefore an entity of a different 
nature . The CAMUC had subsequently been dissolved  and replaced, since  2017, by the National 
Agency for Medicines and Sanitary Evacuations  (Agence Nationale des Médicaments et des 
Evacuations Sanitaire s, ANAMEV ). The latter had been established by Decree No. 17 -011-PR as a 
public administrative establishment.    
- Free zones, special economic areas  
198.  The representative of Comoros said that the 2015 Customs Code provided for the 
establishment of free zones (Articles  268 to 273), but that no such zone had been established. 
Studies concerning  the possible establishment of a special economic zone , as part of a comprehensive 
strategy to attract investment , were currently ongoing but had not yet resulted in any regulatory 
framewo rk or draft law . The representative of Comoros said that  goods manufactured in a free zone 
and subsequently sold within the ordinary customs area would be subject to the duties and taxes 
normally levied on imported products.  WT/ACC/SPEC/COM/5/Rev.4  
 
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  - Government procurement  
199.  A Member enquired if Comoros had any plans to seek to join the WTO Government 
Procurement Agreement.  
200.  The representative of Comoros said that a  new Government Procurement Code had come 
into force since  2012 (Law No. 11 -027/A U of 29 December 2011) . The main pillars of this Code were 
transparency, economic  efficiency, accountability, equal treatment for all bidders (domestic and 
foreign ), the prevention of fraud and corruption, and the promotion o f local capacit y. The Code had 
been supplemented with manuals containing regulations on implementation and procedures. It  also 
provide d for the establishment of a Regulatory Authority for Government Procurement (PPRA/ARMP) 
attached to the Office of the President . This Authority was  already operational.  In his view, the Code 
adhered  to international good practice s, for example  (i) ad vertising and large -scale sales; (ii) public 
opening of bids;  (iii) prior distribution of all relevant information, with clear and transparent 
evaluation of the  bids and awarding of contracts;  (iv) clearly defined responsibilities where decision -
making was concerned ; and (v) the right of bidders to make complaints. The representative of 
Comoros added that Comoros was yet to consider the possibility of  joining the WTO Government 
Procurement Agreement.  
- Transit   
201.  The representative of Comoros said that transit was a  suspensive customs regime under 
Article  188(a) of the Customs Code. Transit was defined as the customs procedure that allowed for 
transport of goods under customs control from one point in the customs territory to another, under 
the terms  stipulated  in Articles 194 to 203 of the Customs Code  and in Order No. 19-035/MFBSB/CAB 
of 8 October 2019 . In his view, t he Customs Code  included the basic WTO rules concerning the 
regulation of trade in transit , notably the provisions  of Article V of the GATT . 
202.  The representative of Comoros said that transit involving more than one customs territory, 
with goods coming and going by sea or a ir, was insignificant and limited to goods transiting between 
Moroni and Mutsamudu .  
- Agricultural policies  
(a) Imports  
203.  A Member asked if Comoros would attempt to prohibit importation of agricu ltural products if 
importation would affect domestic production, and to provide examples of prohibitive actions 
Comoros had taken in the past in such cases.  
204.  The representative of Comoros replied that n o decision had been taken in the past to prohibit 
impor ts of any agricultural product, unless that product had posed public health problems or affected 
animal or plant health. Comoros reserved the right, however, to take certain measures with respect 
to imported products that could harm human and plant health.  The import of agricultural products WT/ACC/SPEC/COM/5/Rev.4   
 
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  was governed under the provisions of Article 63 of the Food Law and Article 44 of the Plant Protection 
Law. The provisions stipulating import bans were set out in Articles  59, 60, 61 and 62 of the 
Food Law.  
205.  The represe ntative of Comoros said that Comoros did not manage the importation of products 
on the basis of domestic production.  
206.  Some Members noted that Comoros' national trade policy, adopted in February 2013, 
encouraged import substitution measures and asked Comoro s to provide more specific information 
on these measures, and a timetable for their removal. Noting Comoros' intentions to introduce tariffs 
and quotas, a Member asked Comoros to explain how this would be consistent with Comoros' WTO 
commitments, in partic ular the bound rates in Comoros' WTO Goods Schedule.  
207.  The representative of Comoros replied that the development of the agri -food sector 
responded to the need to ensure food self -sufficiency and poverty reduction. Large amounts of food 
crops and garden prod uce were being imported at present, as local production was insufficient to 
meet the needs of the population. In particular, there was a severe supply shortage in certain 
agricultural products, which were key components of the national diet – notably produ cts falling 
under SITC groups 012, 016 and 017 (meat), 025 (eggs), 034 (fish), 041 (wheat), 042 (rice), 045 
and 048 (cereals and cereal preparation), 054 (vegetables), 057, 058, 059 (fruit and fruit juices), 
075 (spices), 098 (edible products and preparati ons), 222 and 223 (oil -seeds), and 422 (vegetable 
fats and oils). As possible future public policy, Comoros considered the possibility to provide 
incentives to local production in view of ensuring self -sufficiency. In such a scenario, infant agri -food 
industries would be protected for an initial period of five years. This would be done in accordance 
with the provisions of the 1991  Abuja Treaty (Article 35) and in accordance with WTO rules. 
Tariffs  and quotas could be introduced for several agri -food product s so as to reduce imports while 
promoting domestic production. In particular, if the supply capacity of domestic production were 
insufficient, partial imports would be used to meet the shortfall in local supply on the basis of WTO -
consistent quotas. After a period of five years, the country was expected to have the capability to 
produce these products in sufficient quantity and quality to supply the domestic market. He added 
that, if such a policy would be approved and implemented, the WTO would be informed  in accordance 
with WTO rules and procedures .  
(b) Exports  
208.  The representative of Comoros said that the Comorian authorities planned to support 
agricultural exports through tools such as export credits, export credit guarantees or i nsurance 
programmes. Such tool s, however, were not currently utilized. The government's focus was currently 
on production -based strategies, namely (i) promoting collaborative production systems; 
(ii) promoting the use of improved seeds; (iii) promoting agri -pastoral irrigation; (iv) promoting 
agri-food value chains; (v) reinforcing the quality management system; and (vi) developing and 
establishing durable and accessible mechanisms for funding the sect or. WT/ACC/SPEC/COM/5/Rev.4  
 
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  209.  A Member asked Comoros to confirm whether it intended to retain the right to provide export 
subsidies under Article 9.4 of the Agreement on Agriculture. This Member requested Comoros to 
undertake a commitment to eliminate any export subsidies prior to the date of accession consistent 
with paragraphs 6 -11 of the Ministerial Decision on Export Competition of 19 December 2015.  
210.  The representative of Comoros replied that Comoros did not grant export subsidies  and 
undertook to not apply any subsidy in accorda nce with paragraphs 6 -11 of the Ministerial Decision 
on Export Competition of 19 December 2015 . 
211.  [The representative of Comoros  agreed that, upon Comoros'  accession, his country would 
bind its agricultural export subsidies at zero in its Schedule of Concess ions and Commitments on 
Goods, and not maintain or apply any export subsidies for agricultural products. The Working Party 
took note of these commitments. ] 
(c) Internal policies  
212.  The representative of Comoros said that, given that most of the Comorian population was 
rural (70%) and lived from agriculture, the development of the agri -food sector responded to the 
need to ensure food self -sufficiency and poverty reduction. Agriculture  accounted for approximately 
49% of GDP and 80% of employment. Three unprocessed and semi -processed agricultural products 
– vanilla, cloves and ylang -ylang oil – generated over 90% of export earnings.  
213.  A Member requested Comoros to provide information on d omestic support and export 
subsidies for the most recent three -year period for which data was available.  
214.  The representative of Comoros said that Comoros had provided information on domestic 
support and export subsidies in agriculture during 2012 -2014 in do cument WT/ACC/SPEC/COM/3. In 
2012-2014, Comoros had provided "green box" support in the form of decoupled income support for 
indebted farmers and support for sanitary and phytosanitary capacity building. In addition, pursuant 
to Order No.  012-004/VP -MPEEIA /CAB, since 2012 exemptions from the payment of taxes and 
customs duties applied on the import of agricultural and fishing inputs. These benefits were granted 
by virtue of an Order of the Ministry of Production and Fisheries. These measures were meant to 
encourage and support agricultural development, in particular rural farmers. In his view, these 
measures were compatible with the provisions of Article  6.2 of the Agreement on Agriculture.  
215.  While there had not been significant changes in the sector since 201 4, plans and strategies 
had been put in place. One  example was the agricultural strategy for 2015 -2020, which aimed at 
developing environmentally intensive agriculture in order to achieve a sustainable increase in 
agricultural production, thereby contribut ing to food security and nutritional safety, creating jobs, 
distributing revenue to farmers, and creating export earnings for the State. From 2019 to 2020, 
Comoros had also been working on the establishment and entry into operation of the rural centres 
for economic Development (CRDE); on the establishment and entry into operation of professional 
agricultural organizations (OPAs); and on the update of the 2015 -2020 agricultural strategy. No 
domestic support or export subsidies had been provided in agricultur e since 2020. He added that WT/ACC/SPEC/COM/5/Rev.4   
 
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  Comoros would update the information in document WT/ACC/SPEC/COM/3 for the most recent three 
years period for which data was available.  
216.  The representative of Comoros  added that Comoros intended to establish a national agri -
food company, despite the earlie r announcement that the project had been abandoned. Obstacles 
towards the establishment of the company were being removed thanks to government initiatives and 
support from various development partners . Specific  agricultural projects under way  included : 
(i) access to areas with considerable agricultural potential through better connections; (ii) availability 
of high -yield seeds to boost production; (iii) agricultural mechanization to reduce human physical 
effort; (iv) water supply and crop pest control; (v) creation of a climate that supports the value chain 
in the agricultural sector (from  production to processing and marketing of agricultural products); and 
(vi) creation of a multifunctional quality -control laboratory for food products. The creation of the 
national agri -food company did not preclude foreign ownership. Furthermore, a policy was in place 
to promote cooperation in the area of trade, in accordance with the laws on food and on the foreign 
trade system. He added that initiatives were under way to make all agricultural inputs tax -exempt 
to boost the sector.  
- Trade in civil aircraft  
217.  The representative of Comoros confirmed that all duty rates on imports of civil aircrafts and 
parts would be bound at zero in the Schedule  of Concessions and Commitments on Goods .  
V. TRADE -RELATED INTELLECTUAL PROPERTY REGIME  
- GENERAL  
- Intellectual property rights policy  
218.  The representative of Comoros said that the Government of Comoros was working on a 
national policy strategy aimed at recasting the legal framework for intellectual property (IP) 
protection. The goal of the Government was to protect Comorian creativity and inventiveness, and 
to stimulate and promote the creation and production of intellectual works in the areas of literature, 
the arts, and science. The Government had asked for the assistance of the World Intellectual Property 
Organization (WIPO) to implement  a national intellectual property development plan, including 
drafting a new copyright law. While the national IP strategy had not yet been drafted, Law 
No. 20-004/AU of 23 June 2020 on Copyright and Neighbouring Rights had been enacted by Decree 
No. 20 -093/PR of 2 July 2020. The  representative of Comoros provided assurance that the 
implementation of the plan would be consistent with international IP treaties, including the TRIPS 
Agreement.  
219.  The representative of Comoros added that Comoros had inherited the Intellectual Property 
Code of the French colonial administration, which was not consistently enforced and was considered 
outdated by the Government. Only some laws in the Code had been reaffirmed in post -independence 
national law, namely Law No. 58-446 of 19  April 1957 on literary and artistic property; Law WT/ACC/SPEC/COM/5/Rev.4  
 
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  No. 64-1360 of 31  December 1964 on Trademarks and Service Marks and its Implementing Decree 
No. 65-621 of 27  July 1965, setting out measures to prevent abuse of IP rights; and the Law of 
14 July 1909, on Designs and Models, detailing the methods for enforcing IP rights and its 
Implementing Decree of 26  June 1911 on Industrial Designs and Models. Books II and III of the 
Intellectual Property Code on copyright, related rights and associated ge neral provisions had not 
been reaffirmed in post -independence national law. Pending the enactment of new national IP 
legislation, Comoros was applying the Bangui Agreement as a member of the African Intellectual 
Property Organization (OAPI). The Bangui Agr eement had been transposed into national law by 
Decree  No. 18/002/PR of 3  January  2018 and had annulled and replaced all provisions of previous 
laws and decrees . 
- Responsible agencies for policy formulation and implementation  
220.  The representative of Comoros said that Decree No.  10-173/PR of 26  November 2010 had 
established the Comorian Intellectual Property Office (OCPI) and set out its operational modalities. 
The OCPI was attached to the Ministries of Culture and Industry, which jointly appointed members 
of its Executive Board. The Executive Board included representatives of ministries and of artists. 
The OCPI was the institution responsible for matters concerning intellectual prope rty (e.g. patents, 
trademarks, industrial designs and models, trade names, copyright and related rights), including 
monitoring compliance with legislation on copyright and related rights. Inventors and creators could 
use the OCPI to register and protect pa tents, trademarks, industrial designs and models. The OCPI 
also acted as Comoros' focal point in relation to WIPO . 
- Participation in international intellectual property agreements  
221.  Comoros had acceded to the OAPI on 23  May 2013 after ratifying the 1999 Bangui 
Agreement. Comoros was also a signatory to the 2015 Bangui Agreement, which had been ratified 
by Decree No.  18-002/PR of 3  January  2018 and had entered into force on 14 Novem ber 2020.  As  an 
OAPI member, Comoros was obliged to apply the relevant provisions of the Bangui Agreement at the 
national level. Drafting of new legislation in the area of intellectual property included transposing the 
content of the Bangui Agreement into  the national legislation. The Bangui Agreement was a 
complement to and not a substitute for national IP legislation.  
222.  The representative of Comoros said that Comoros had become a member of WIPO in 2005, 
and that it had acceded to the Berne Convention for t he Protection of Literary and Artistic Works, the 
Paris Convention for the Protection of Industrial Property, the Patent Cooperation Treaty  (PCT) and 
the Protocol Relating to the Madrid Agreement Concerning the International Registration of Marks. 
Comoros had also ratified the Beijing Treaty by Decree No. 20 -538/PR of 8 December 2020; the 
WIPO Copyright Treaty (WCT) by Decree No. 20 -535/PR of 8  December  2020; the WIPO 
Performances and Phonograms Treaty (WPPT) by Decree No. 20 -534/PR of 8 December 2020; and 
the Marrakesh Treaty to Facilitate Access to Published Works for Persons Who are Blind, Visually 
Impaired or Otherwise Print Disabled by Decree No. 20 -536/PR of 8 December 2020. His Government 
intended to accede to various other international intellectual property conventions including the Rome WT/ACC/SPEC/COM/5/Rev.4   
 
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  Convention for the Protection of Performers, Producers of Phonograms and Broadcasting 
Organizations, and the Universal Copyright Convention.  
223.   Asked if Comoros planned to ratify the Geneva Convention for the Protectio n of Producers 
of Phonograms Against Unauthorized Duplication of Their Phonograms, the representative of 
Comoros said that they currently had no plans to ratify this Convention.  
224.  The representative of Comoros further noted that Comoros had received technic al assistance 
from WIPO to set up its national IP office, the OCPI, and continued to receive technical assistance to 
develop new IP legislation following the diagnostic study on the current IP framework . 
- Application of national and MFN treatment to forei gn nationals  
225.  The representative of Comoros said that Article  5, paragraph  3 of the Bangui Agreement 
provided for equal treatment to all persons, including nationals of non -member  states of the OAPI. 
He added that under Article  1 of the Decree implementing Law No.  64-1360 of 13  December 1964 
on Trademarks and Service Marks, Comoros had provided equal treatment to all persons subject to 
the sole legal condition of a registered addre ss in the territory of Comoros.  
226.  Asked for an explanation o f how Article  5, paragraph  4 of the Bangui Agreement guaranteed 
national treatment with respect to copyright rights for WTO Members, the representative of Comoros 
said that this provision set out th e relevant treatment applied to foreigners who were not nationals 
of a State party to an international convention to which the OAPI or any of its member States was 
party, or foreigners whose principal place of business or domicile was not located in such a  State, 
subject to reciprocity.  
227.  Asked to clarify the meaning of the term "subject to reciprocity", the representative of 
Comoros referred to Article 2 of Decree No. 20 -093/PR implementing Law No. 20 -004/AU on 
Copyright and Neighbouring Rights of 23  June 2020, which stupilated  that performances, 
phonograms, audiovisual fixations or videograms, databases and broadcasts of audiovisual 
communication enterprises, which fell outside the categories referred to in subparagraph 3 of 
Article  2, would not be provided protection unless an equivalent protection was granted to Comorian 
nationals in the country in which the original holder of the related right was a national or a resident. 
The moral rights of performers could not, however, be affected. He added that Comoro s would treat 
WTO Members in accordance with the national treatment principle upon joining the Organization.  He 
confirmed that databases would also be entitled to national treatment.  
228.  A Member asked whether all audiovisual fixations and videograms were cons idered works 
under the Berne Convention and were entitled to national treatment under the Law on Copyright and 
Neighbouring Rights . WT/ACC/SPEC/COM/5/Rev.4  
 
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  - Fees and taxes  
229.  The representative of Comoros said that fees and taxes related to the protection of industrial 
property (including patents, trademarks, trade names) were those applied by the OAPI.  
- SUBSTANTIVE STANDARDS OF PROTECTION, INCLUDING PROCEDURES FOR THE 
ACQUISITION AND MAINTENANCE OF INTELLECTUAL PROPERTY RIGHTS  
- Copyright and related rights (including rights of performers, producers of 
phonograms and broadcasting organizations)  
230.  The representative of Comoros said that copyright protection was covered in Annex  VII of 
the 2015 Bangui Agreement and applied to "liter ary and artistic works […] which were original 
intellectual creations in the literary, artistic or scientific fields". These works included (i) works 
expressed in writing, including computer programs; (ii) lectures, addresses, sermons and other 
works compo sed of words and expressed orally; (iii) musical works, whether or not accompanied by 
words; (iv)  dramatic and dramatico -musical works; (v) choreographic works and mimed works; 
(vi) audiovisual works; (vii) works of fine art: drawings, paintings, sculpture s, engravings and 
lithographs; (viii) works of architecture; (ix) photographic works; (x) works of applied art; 
(xi) illustrations, maps, plans, sketches and three dimensional works relating to geography, 
topography, architecture or science; and (xii) trad itional cultural expressions. The author enjoyed 
the exclusive right to exploit their work in any form, and the exclusive right to transfer their rights. 
Article  3 of Annex  VII set out that authors were not required to register their creations in  order to 
enjoy their exclusive right. The term of copyright protection was lifetime of the author plus 50  years 
(Article  27), except for performances that were not fixed or that were fixed on a phonogram (sound 
recording) for which the term was 20  years (Article  64) and broadcasts for which the term was 
25 years (Article  66). He added that foreign phonograms were protected under the Bangui 
Agreement.   
231.  The representative of Comoros added that Comoros had developed national copyright 
legislation, namely Law No. 20 -004/AU on Copyright and Neighbouring Rights of 23  June 2020 
(Copyright Law), which had been enacted by Decree No. 20 -093/PR of 2 July 2020. The elaboration 
of implementing provisions was pending  and Comoros received relevant technical assistance from 
WIPO. He was of the opinion that th e Copyright  Law was consistent with international agreements, 
including the TRIPS Agreement and the Bangui Agreement. The new law had repealed and replaced 
all provisions of previous copyright laws and decrees, including the 1957 Copyright Act, and had 
taken precedence over the Bangui Agreement. Amendments to the Copyright Law were not planned.  
232.  Like the 2015 Bangui Agreement, the Copyright Law provided copyright protection to 
(i) works expressed in writing, including compu ter programs; (ii) lectures, addresses, sermons and 
other works composed of words and expressed orally; (iii) musical works, whether or not 
accompanied by words; (iv) dramatic and dramatico -musical works; (v) choreographic works and 
mimed works; (vi) audio visual works; (vii) works of fine art: drawings, paintings, sculptures, 
engravings and lithographs; (viii) works of architecture; (ix) photographic works; (x) works of applied WT/ACC/SPEC/COM/5/Rev.4   
 
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  art; (xi) illustrations, maps, plans, sketches and three dimensional works relat ing to geography, 
topography, architecture or science; and (xii) traditional cultural expressions. The author enjoyed 
the exclusive right to exploit their work in any form, and the exclusive right to transfer their rights 
by granting a licence (full or par tial) to natural or legal persons including through a collective 
management organization.  
233.  The Copyright Law also provided rights for producers of phonograms in Article 66 and rights 
for broadcasters in Article 69. Phonogram producers had the exclusive rig ht to conduct or authorise 
(i) the direct or indirect reproduction of their phonogram; (ii) the communication to the public of the 
fixation of their phonogram, subject to the legal license provided for in Articles 70 and 71; (iii) the 
distribution to the p ublic of the original and copies of their phonogram by sale or by any other transfer 
of ownership; (iv) the rental of the original or copies of their phonogram; and (v) making the 
phonogram available to the public by wire or wireless means, so that everyon e could have access to 
it wherever and whenever they chose. Broadcasting organizations had the right to carry out or 
authorize (i) the retransmission of their broadcast programs; (ii) the fixation of their broadcast 
programs; (iii) the reproduction of a fi xation of their broadcast programs; and (iv) communication 
to the public of their broadcast programs.  
234.  A Member asked why Article 69 of the Copyright Law did not include a "making available 
right" for broadcasters to match Article 59 of the Bangui Agreement . In response, the representative 
of Comoros said that the provisions of subparagraph III of Article 1, which defined the concept of 
communication to the public, ensured that the "making available right " was provided for 
broadcasters. The "communication to  the public" of a work, performance or fixation meant making 
them available to the public by any means, other than through the distribution of copies. This also 
included the transmission by wire or wireless means of a work or object of related rights to ma ke 
them available to persons outside the normal circle of a rightsholder's family and closest social 
acquaintances, at a place where the work or object of related rights would not be perceivable without 
the transmission.  
235.  The representative of Comoros said  that the term of copyright protection in the Copyright 
Law was lifetime of the author plus 80 years (Article 27). The term of protection for performances 
was 50 years as from the end of the year of fixation - for performances fixed on a phonogram or 
audio visual fixation or videogram - or the year in which the performance took place, for performances 
that were not fixed (Article 73). The term of protection for phonograms and audiovisual fixations or 
videograms was 50 years as from the end of the year of fix ation (Article 74) and 25 years for 
broadcasts as from the end of the year in which the broadcast took place (Article 75).  
236.  Asked to identify the relevant provisions for reinstatement of copyright in works for which 
the term had not expired in their home c ountry, and how Comoros would protect works of foreign 
authors for which the term had not expired in their home country, the representative of Comoros 
said that the national Copyright Law that would ensure protection under the relevant provisions 
regarding  the protection of works.  WT/ACC/SPEC/COM/5/Rev.4  
 
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  237.  A Member pointed out that copyright protection was lifetime plus 70  years in the 1999  Bangui 
Agreement, noting that the 2015  Bangui Agreement had a copyright term of life plus 50 years, and 
asked how Comoros would protect foreign  works that had received protection for lifetime plus 
70 years before the change, and were protected for lifetime plus 70  years in their country of origin. 
This Member also asked what term Comoros would apply for works that were not registered 
anywhere.  
238.  The representative of Comoros replied that only the provisions of the law in force would 
apply, i.e. the Copyright Law. This Law's provisions would also cover works created prior to 
23 June 2020. As for the term of protection of works that were not registe red in any OAPI member 
or in a country party to the Berne Convention, such works would be protected in accordance with 
Articles 28 and 29 of the Copyright Law.  
239.  The representative of Comoros said that the Copyright Law provided for limitations on the 
econo mic rights of the author (Articles 11 -25). This included the permission to perform an author's 
work as part of the activities of a teaching establishment without his/her consent and without 
payment of renumeration. Responding to a Member's question, the re presentative of Comoros 
clarified that for the purposes of Article 21(4) of the Copyright Law, Comoros did not distinguish 
between non -profit and for -profit teaching establishments, regardless of whether the se were public 
or private. He further confirmed t hat the activities should be performed on a non -commercial basis 
(i.e. free of charge) and that Article 21(4) of the Copyright Law was limited to teaching activities.  
240.  A Member asked whether the Copyright Law would need to be amended to provide producers 
of audiovisual fixations and videograms with the exclusive rights of broadcasting and communication 
to the public in line with the provisions in Articles 11bis, 14, and 14bis of the Berne Convention. 
In response, the representative of Comoros said that adequ ate exclusive rights were granted to all 
works and their authors under the Copyright  Law. Producers of audiovisual fixations and videograms 
had an exclusive right of communication to the public (Article 67(1)). Producers were also entitled 
to equitable rem uneration, to be collected by one or more collective management organizations 
(Article 70).  
241.  A Member noted that the Copyright Law provided explicit copyright protection for titles of 
works (Article 6). In this Member's view, since titles were often short phrases, it was quite common 
that different works would bear the same titles. This Member asked Comoros to explain the reasons 
for providing full copyright to titles of works. In response, the representative of Comoros said that 
titles had never been consi dered as  subject to protection, but that they would be protected as long 
as they were original in character.  
242.  The representative of Comoros said that Book III, Title I (Articles 76 to 87) of the Copyright 
Law provided for common provisions on copyright and related rights including an optional provision 
on remuneration for private copies. Private copies required reimbursement where the recording or 
storage medium was acquired on a professional basis by the following entities for their own use or 
production pu rposes: (i)  audiovisual communication enterprises; (ii) producers of phonograms, WT/ACC/SPEC/COM/5/Rev.4   
 
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  videograms and audiovisual fixations, and persons that reproduce phonograms, videograms and 
audiovisual fixations on their behalf; and (iii) legal persons or bodies that use t he recording or storage 
media to assist individuals who have a visual or hearing impairment or difficulties reading. 
Reimbursement procedures were established by regulation. The  types of media, remuneration rates 
and payment modalities would be determined by a commission chaired by the Minister of Culture. 
He added that private persons were permitted to make private copies, without the consent of the 
author and without payment of remuneration, subject to the conditions  specified in  Article  11 of the 
Copyrig ht Law.  
243.  Title II (Articles 88 to 104) of the Copyright Law included provisions concerning "offenses, 
sanctions and procedures". Criminal sanctions and penalties were included in Article 91 and 
Article  93. The courts could issue civil sanctions during a cri minal trial concerning counterfeiting and 
similar acts (Article 94). Rights holders could also bring civil cases without a corresponding criminal 
case. The cases were generally brought to civil and commercial courts. There were no specialized 
courts in eit her copyright or intellectual property.   
244.  Article 98 allowed the president of the competent civil court to order a suspension of certain 
activities , or seizure of copies of a work , or the earnings generated from infringement , upon notifying 
the defendant b y written notice.  The president of the competent civil court had the authority to 
require the applicant to provide evidence for their case, including that they were the right holder and 
that their right was being infringed, or that such infringement was im minent.  The suspension of 
certain activities or seizure of copies of a work or the earnings generated from infringement could be 
ordered inaudita altera parte  (Article 98). In such cases, the timeframe for notifying the distrainee 
or garnishee regarding a suspension or seizure was 10 days. Within 30 days of the date of the seizure 
report, the distrainee or garnishee could request the president of the competent civil court to order 
the lifting of the seizure, in which case the president could order the petit ioner to deposit a sum as 
a guarantee for any damages to which the author or holder of neighbouring rights might be entitled. 
Article 99 provided for the opportunity to be heard or to have the order modified. If the distrainer 
failed to refer the matter to  the competent court within 30 days of seizure, the president of the court 
could order the release of the seizure at the request of the distrainee or the garnishee.  
245.  Where the author, holder of a neighbouring right , or successor in title suspected the immi nent 
importation or exportation of goods that infringed their rights, they could file a written request to the 
Directorate General of Customs or the president of the civil court to suspend the free circulation of 
the goods. The timeframe for the customs au thority to notify the applicant whether their application 
was accepted was 30 days. The importer had the right to inspect the goods detained by customs 
authorities. Additional criminal measures, including the possibility of confiscation and destruction of 
the counterfeit works and the materials used in committing the offence could be considered.  
246.  A Member asked Comoros to provide the threshold for sanctioning counterfeiting and similar 
acts as opposed to any other type of infringement. More specifically, th is Member asked whether a 
single infringing act of reproducing a work would be considered a criminal offence punishable by jail 
time or fines of at least KMF1,000,000. In response, the representative of Comoros said that "criminal WT/ACC/SPEC/COM/5/Rev.4  
 
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  sanctions" were reserved for actions related to counterfeiting (" contrefaçon ") and similar acts, as 
described in Articles 88 and 89. All types of circumvention referred to in Article 89 were considered 
fraudulent, including the circumvention of technological measures to prevent un authorized access to 
works (Article 11 of the WIPO Copyright Treaty), which was considered a fraudulent circumvention 
of effective technological measures  in accordance with the terms of the 2015 Bamako Act of the 
Bangui Agreement.  
247.  The representative of Comoros noted that, under the Berne Convention, copyright protection 
was obtained automatically without the need for registration or other formalities. He  nevertheless 
confirmed that  a registration system would be provided through the col lective management 
organization established pursuant to Article 83 of the Copyright Law. The collective management 
organization was overseen by the Ministry of Culture and performed the functions and duties of an 
office for copyright and neighbouring right s (or a copyright office). It was not part of the Comorian 
Intellectual Property Office. To encourage copyright registrations, Comoros would organize activities 
aimed at raising awareness through training activities, awareness -raising caravans and media 
coverage. The conditions for setting up electronic filing were not yet in place.  
248.  Asked to describe the benefits available only to right holders who registered their works, the 
representative of Comoros said that these benefits were stipulated in chapter III  Article 8 of the 
Copyright Law (Moral Rights). These included rights: (i) to claim authorship of the work, in particular 
the right to have his/her name indicated on copies of the said work and, to the extent possible and 
in the usual manner, in relation t o any public use of the said work; (ii) to remain anonymous or to 
use a pseudonym; and (iii) to object to any distortion, mutilation or other modification of the work 
or any other infringement of the said work that would be prejudicial to his/her honour or  reputation. 
The author also had the sole right to disclose their work and determined the disclosure process and 
the related conditions. After publication of their work, the author had the right to reconsider or the 
right of withdrawal vis -à-vis the assign ee, with prior compensation of the assignee for the injury that 
such withdrawal could cause. He clarified that m oral rights only applied to works that the author had 
registered with the collective management organization in accordance with Article 83 of th e Copyright 
Law.  
- Trademarks, including service marks  
249.  The representative of Comoros said that the provisions of the Bangui Agreement on 
trademarks, covered in Annex  III, had been transposed into national  law by Decree No. 18/002/PR. 
Comoros received technical assistance from WIPO in this regard. The  representative of Comoros was 
of the opinion that the new legislation was consistent with international agreements, including the 
TRIPS Agreement. Law No. 64 -1360 of 13  December  1964 on Trademarks and Service Marks and its 
implementing Decree No. 65 -621 of 27  July 1965, setting out measures to prevent abuse of IP rights, 
were no longer applied.  
250.  Trademarks needed to be registered with the OCPI. Trademark applica tions had to be 
submitted on a specific form in one of the official languages (Comorian, Arabic or French) along with WT/ACC/SPEC/COM/5/Rev.4   
 
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  the required documentation, and were subsequently announced in the relevant bulletin for 
[60 days/six months] allowing for objections from  anyone adversely affected. The competent 
institution would then examine the application. Registration of trademarks conferred ownership rights 
on the holder for the designated products and services . 
- Geographical indications, including appellations of or igin 
251.  The representative of Comoros said that the provisions of the Bangui Agreement on 
geographical indications, covered in Annex VI, had been transposed into national law by 
Decree  No. 18/002/PR. Comoros received technical assistance from WIPO in this matter. 
The representative of Comoros was of the opinion that the new legislation was consistent with 
international agreements, including the TRIPS Agreement.  
252.  The representative of Como ros added that Book VII, Title  II of the Intellectual Property Code 
provided for geographical indications, but that the Code was no longer applied.  
253.  A Member asked if Comoros would participate in the OAPI Centre for Mediation and 
Arbitration and High Commis sion of Appeal for issues regarding geographical indications. 
In response, the representative of Comoros said that Comoros had never referred a dispute to the 
OAPI Centre . 
- Industrial designs  
254.  The representative of Comoros said that the provisions of the Bangui Agreement on industrial 
designs, covered in Annex  IV, had been transposed into national law by Decree No. 18/002/PR. 
Comoros received technical assistance from WIPO in this matter. The  repres entative of Comoros was 
of the opinion that the new legislation was consistent with international agreements, including the 
TRIPS Agreement. The term of protection was 5 years renewable up to a maximum of 25 years.  
255.  The representative of Comoros said the Law of 14  July 1909 on Designs and Models was no 
longer applied.  
- Patents  
256.  The representative of Comoros said that the provisions of the Bangui Agreement on patents, 
covered in Annex I, had been transposed into national law by Decree  No. 18/002/PR. Comoros 
received technical assistance from WIPO in this matter. The  representative of Comoros was of the 
opinion that the new legislation was consistent with international agreements, including the TRIPS 
Agreement. The term of patent protec tion was 20  years. Patent rights were transferable. Any transfer 
or licensing of rights needed to be communicated in writing to the OCPI . 
- Plant variety protection  
257.  The representative of Comoros said that the provisi ons of the Bangui Agreement on plant 
variety protection, covered in Annex X, had been transposed into national law by Decree WT/ACC/SPEC/COM/5/Rev.4  
 
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  No. 18/002/PR. Comoros received technical assistance from WIPO in this regard. Article  2 of Annex  X 
set out that a plant variety ce rtificate would be issued to the breeder of a new plant variety upon 
registration. The owner of a plant variety certificate had the exclusive right to exploit the variety . 
- Layout Designs of Integrated Circuits  
258.  The representative of Comoros said that the provisions of the Bangui Agreement on 
integrated circuits, covered in Annex IX, had been transposed into national law by Decree 
No. 18/002/PR. Comoros received technical assistance from WIPO in this rega rd. New legislation 
would be shared with Members. Article  2 of Annex  IX set out that a registration could be applied for 
only if the layout design had not yet been commercially exploited or, if it was already commercially 
exploited, had not been so for mor e than two years anywhere in the world. The term of protection 
was 10 years . 
- Requirements on undisclosed information, including trade secrets and test data  
259.  The representative of Comoros said that the provisions of the Bangui Agreement on 
undisclosed information, covered in Annex  VIII, had been transposed into national law by Decree 
No. 18/002/PR. Comoros received technical assistance from WIPO in this regard. Art icle 6, point  1 
of Annex  VIII, set out that "any act or practice which, in the course of industrial or commercial 
activities, leads to the disclosure, acquisition or use by third parties of confidential information 
without the consent of the person legally  entitled to possess such information […], in a manner 
contrary to honest commercial practice, shall constitute an act of unfair competition ". 
- All other categories of intellectual property  
260.  The representative of Comoros said that the genetic resources or traditional knowledge and 
folklore were not covered in previous IP law. WIPO would assist Comoros in addressing both these 
areas, which would be covered in the new IP legislation.  
- MEASURES TO C ONTROL ABUSE OF INTELLECTUAL PROPERTY RIGHTS  
[to be completed]  
- ENFORCEMENT  
- Civil judicial procedures and remedies  
261.  The representative of Comoros said that the seizure of infringing goods was covered in most 
annexes of the Bangui Agreement, e.g. Article  65 in Annex  I (patents), Article  51 in Annex  III 
(trademarks), and Article  33 in Anne x IV (industrial design). T he national Copyright Law (Title II - 
Articles 88 to 103) included detailed provisions concerning "offenses, sanctions and procedures". 
The competent national court could inter alia  prohibit the continuation of the allegedly infr inging acts 
(e.g. Bangui, Article  64.3, Annex I) and determine the amount of monetary damages payments for 
injuries caused by infringement (e.g. Bangui, Article  69, Annex I)  WT/ACC/SPEC/COM/5/Rev.4   
 
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  262.  The representative of Comoros said that civil liability, in the event of violation  of the rights 
provided for in the law, was not dependent on the bringing of criminal proceedings against the cause 
of the infringement and could therefore give rise to separate civil and criminal procedures. 
The procedures were initiated by the commissair es de police (police superintendents) and examining 
judges in response to a complaint by the author or any right holder or successor in title.  
263.  The representative of Comoros said that the new laws (namely the Law on Foreign Trade) 
included measures tailored  to the country's situation and had regard to developments in behaviour 
and the extent and frequency of offences that were not included in the previous legislation. 
The representative of Comoros explained that regulations would provide for repressive measu res, in 
particular the establishment of a joint institutional system (intellectual property office, fraud 
prevention, customs, gendarmerie, and police).  
264.  Concerning the availability in writing of all decisions on the merits of an intellectual property 
enforcement case (TRIPS Article 41.3), the representative of Comoros said that all decisions on the 
merits of an intellectual property enforcement case were submitted in writing to both parties 
concerned and published in the Official Journal, which was accessib le to the public.  
265.  The representative of Comoros added that , under the code of civil and judicial procedures , 
all parties to intellectual property enforcement cases were permitted to present relevant evidence 
and confidential information was identified and protected (TRIPS Articles  42 and 43).  
266.  A Member asked how Comoros' Copyright Law addressed TRIPS Article 48.2 (liability of public 
authorities and officials).  
- Provisional measures  
267.  The representative of Comoros said that provisional measures were covered in the annexes 
of the Bangui Agreement, which was the legal instrument currently applicable in Comoros and had 
the force of law. Provisional measures would also be covered by the new national intellectual property 
laws. 
- Administrative procedures and remedies  
268.  The representative of Comoros said that no administrative procedures or remedies had been 
implemented under the previous legislation. The judicial services, t he police and the gendarmerie 
were responsible for the protection of private property and enforcing the law through the courts. 
He added that administrative measures would be implemented following the introduction of the new 
IP legislation.  
269.  A Member asked how laws were enforced, if enforcement was effective, and what type of 
administrative recourse was available for copyright and related rights infringement. 
The representative  from Comoros replied that the OCPI  stood ready to provide support, and that 
appea ls should be addressed to the OCPI.  WT/ACC/SPEC/COM/5/Rev.4  
 
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  - Special border measures  
270.  The representative of Comoros said that the Bangui Agreement empowered customs 
authorities to withhold goods suspected to infringe intellectual property ri ghts, e.g. as covered by 
Article  62.5, Annex II (utility models). Such measures could be authorized by the competent national 
court in cases where it was probable that the complainant's rights were infringed or that such 
infringement was imminent.  
- Crimin al procedures  
271.  The representative of Comoros said that the Bangui Agreement set out criminal penalties for 
infringements. For instance, Article  71, Annex  I (patents) set out that infringements could be liable 
to a prison t erm of one to three years and a fine of 5,000,000 to 30,000,000  CFA francs or either of 
these penalties, without prejudice to civil damages. Criminal sanctions were covered under Article  91 
of Comoros' national Copyright Law.  
272.  In response to a question from a Member on whether there had been any confiscations or 
damages paid in the event of infringements, the representative of Comoros said that the courts of 
Moroni had heard and ruled on cases of infringement relating to the use of a musical wor k without 
the prior authorization of the authors in the course of 2013, and that damages had been awarded.  
VI. POLICIES AFFECTING TRADE IN SERVICES  
273.  The representative of Comoros said that his Government 's strategy for growth in the services 
sector was to privatize many of the service providers and to open the market to free and fair 
competition. Comoros gave high priority to the following business service and product categories: 
(i) tourism and crafts; ( ii) blue economy (fisheries); (iii) financial and logistical services; 
(iv) modernized agriculture for food security; and (v) industrial niches for economic diversification.  
According to the Investment Code (Law No. 07 -010/AU), foreigners could invest and  work in nearly 
every service sector in Comoros. He noted that the five most significant service sectors were 
telecommunications, construction and civil engineering, tourism and related services, transport, and 
financial services. The incentives given to f oreign investors in these particular sectors were 
(i) customs incentives ; and (ii) tax incentives ( see "Investment regime" ). 
274.  On telecommunications, the representative of Comoros said that this sector had been opened 
up for competition pursuant to Law No.  95008/AF on the concession of State -owned companies, 
supplemented by Law No.  08007/AU of 15  January  2008 on the information and communication 
technology sectors and by Decree No.  09064/PR of 23  May 2009 establishing the procedures for 
implementing Law No.  08007/AU. Prices in this sector were freely determined by market operators. 
While plans to privatize Comores T élécom were no longer on the table, Comores Télécom  was no 
longer  the only service provider on the local market as a licence had been granted to a new private 
telecom operator, Telma. He clarified that Huri was an official brand of Comores Télécom  used for 
marketing purposes.  WT/ACC/SPEC/COM/5/Rev.4   
 
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  275.  Concerning tourism, the representative of C omoros said that the Government offered various 
incentives to help overcome obstacles to growth in this sector. The ministerial department in charge 
of investment administered incentive policies and instruments aimed at developing tourism through 
the Natio nal Investment Promotion Agency ( Agence Nationale pour la Promotion des 
Investissements, ANPI ).  He added that Comoros had adopted a law on the supply of tourism services 
which ensured that this sector was open.  
276.  He considered the commercial banking sector  to be fully liberalized. In addition to privatizing 
two previously State -owned banks ( Banque pour l'Industrie et le Commerce  and 
Banque  de Développement des Comores ), the State had also expanded the supply of banking 
services by allowing two private comme rcial banks to set up operations locally (EXIM Bank Tanzania 
and Banque Fé dérale pour le Commerce ).  
277.  Asked to describe in greater detail the ongoing problems in the electricity services subsector, 
the representative of Comoros said that electricity generat ion in Comoros was mainly thermal 
(imported diesel) with the exception of three hydroelectric micro -stations. Problems were due to (i) 
loss-making sales; (ii) dilapidated networks; (iii) the multiplicity of power generators which ruled out 
economies of sca le; (iv) unqualified personnel; (v) technical losses associated with the age of the 
networks; (vi) theft and fraud; and (vii) problems linked with customer management and debt 
collection. To address these problems, the following measures would be put in pl ace: (i) development 
of thermal energy production on the basis of heavy fuel oil; (ii) exploitation of the country's 
geothermal potential; (iii) development of solar energy; (iv) increase of the hydrocarbon storage 
capacity; and (v) consolidation of the el ectricity network .  
278.  A member of the Working Party stated that it expected Comoros to make a commitment to 
guarantee transparency of licensing requirements and procedures, and qualification requirements 
and procedures, pertaining to obtaining, extending, re newing, denying and terminating such 
authorizations required to provide services in Comoros' market and appeals of such actions consistent 
with the Reference Paper on Services Domestic Regulation (INF/SDR/2 of 26  November  2021). 
Comoros' authorization proc edures and requirements should be based on objective and transparent 
criteria, should not in themselves act as a barrier to market access, and should not be more trade 
restrictive than necessary. Comoros should publish a list of authorities responsible for  authorising, 
approving, or regulating those service sectors in which Comoros had made specific commitments. 
Comoros should provide service suppliers the information necessary to comply with the requirements 
and procedures for obtaining authorization. Memb ers also expected Comoros to make a commitment 
to guarantee that for those services included in Comoros' Schedule of Specific Commitments in 
Services, relevant regulatory authorities would be separate from, and not accountable to, any service 
suppliers the y regulated. This Member further expected Comoros to make a commitment to 
guarantee that foreign service suppliers remain ed free to choose their partners.  
279.  The representative of Comoros replied that Comoros was firmly convinced of the importance 
of creating  a transparent and effective regulatory environment – one that provided suppliers with 
the stability and predictability needed to obtain authorization to supply their services in Comoros. WT/ACC/SPEC/COM/5/Rev.4  
 
- 65 - 
 
  For this reason, Comoros had been working internally to align its sy stem with internationally 
recognized good regulatory practices that would make the economy more conducive to business. The 
Reference Paper on Services Domestic Regulation constituted a critical reference point  in this regard . 
To foster transparency, Comoro s' regulatory authorities were striving to ensure that relevant 
requirements and procedures to obtain authorization were published, as were the timeframes within 
which decisions on authorizations were to be taken. In some sectors, regulators were also work ing 
on establish ing a single window for the submission of applications for obtaining authorizations.  
Furthermore, while no requirement existed that all consultations involve the public, it was common 
practice in Comoros for stakeholder consultations to take place during the development and approval 
of a law or regulation. In addition, Comoros planned to introduce a new law requiring that (i) foreign 
trade -related draft legislation be published for comments by interested parties; and (ii)  that foreign 
trade -related legal instruments come into force no earlier than 30 days after official publication , 
except  in the case  of emergency measures .   
280.  The representative of Comoros noted, however, that most of the disciplines contained in the 
Refere nce Paper were not yet in place across Comoros' services sectors. As a result, the mandatory 
implementation of accession commitments in this area presented a huge obstacle and would entail 
significant resources to ensure compliance , which were currently no t available . He proposed, 
therefore,  that Comoros undertake transparency commitments which corresponded to the outcome 
of the Joint Initiative on Services Domestic Regulation . The latter  provided for flexibilities in the 
implementation process while promot ing good regulatory practices, taking into account the needs 
and priorities of WTO Members with diverse regulatory approaches and at different levels of economic 
development .  
281.  [The representative of Comoros confirmed that Comoros would apply rules consiste nt with 
the Reference Paper on Services Domestic Regulation (INF/SDR/2  of 26 November  2021). Inter alia , 
Comoros would publish all laws, regulations, procedures and administrative rulings of general 
application pertaining to or affecting trade in services.  Publication of such laws, regulations, 
procedures and administrative rulings would include the effective date of these measures and the 
general scope of services or activities affected. He confirmed that Comoros would establish 
mechanisms for responding t o enquiries from interested persons regarding these measures. He 
further confirmed that Comoros would publish a list of all ministries, agencies, or other authorities 
that were responsible for authorizing, approving, or regulating service activities for ea ch service 
sector, including non -governmental bodies exercising powers delegated by governments or 
authorities. In addition, Comoros would, prior to accession, ensure that all of its authorization 
procedures and requirements are published in Comoros's offi cial journal, and otherwise ensure that 
service suppliers or persons seeking to supply a service are provided with the information necessary 
to comply with the requirements and procedures for obtaining authorization. The Working Party took 
note of these co mmitments.  
With respect to services authorization procedures, the representative of Comoros confirmed that 
Comoros would ensure that its licensing procedures and conditions would not act as barriers to WT/ACC/SPEC/COM/5/Rev.4   
 
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  market access. He further confirmed that for those ser vices included in its Schedule of Specific 
Commitments, Comoros would ensure that:  
a) All authorization procedures and requirements were published prior to becoming effective;  
b) Relevant authorities would review and make a decision on authorization, and inform the 
applicant of that decision in writing, within a reasonable time, as specified in official 
procedures;  
c) Any fees charged in connection with the filing and review of an application would be 
reasonable, transparent, and would not, in themselves, restrict t he supply of the relevant 
service;  
d) On the request of an applicant, Comoros's relevant regulatory authority would inform the 
applicant of the status of its application, including whether it was considered complete; if 
the authority required additional information from the applicant, it would notify the applicant 
without delay and provide guidance on the additional information required to complete the 
application; Applicants would have the opportunity to cure deficiencies in the application;  
e) If an application were rejected, Comoros's relevant regulatory authority would inform the 
applicant of the reasons for rejection and, if applicable, the procedures for resubmission of 
an application; an applicant would not be prevented from submitting anoth er application 
solely on the basis of a previously rejected application;  
f) Where Comoros required an examination to license professionals, such examinations would 
be scheduled at reasonable intervals.  
The Working Party took note of these commitments.  
The rep resentative of Comoros further confirmed that relevant regulatory authorities would be 
separate from, and not accountable to, any service suppliers they regulated. Further, the 
representative of Comoros confirmed that Comoros would:  
a) Publish in advance any regulations or other implementing measures of general application 
that it proposes to adopt and the purpose of the regulation or other implementing measure;  
b) Provide interested persons and other Members a reasonable opportunity to comment on 
such proposed r egulation or other implementing measure; and  
c) Allow a reasonable period of time between publication of the final regulation or other 
implementing measure and its effective date.  
The Working Party took note of these commitments.  
With respect to foreign servi ce suppliers' choice of partner, the representative of Comoros confirmed 
that foreign service suppliers, when entering into a joint -venture or other partnership with persons 
of Comoros, were free to choose their partner(s). The  Working Party took note of t his commitment.]  
[The representative of Comoros confirmed that Comoros would join the Declaration on the Conclusion 
of the Negotiations on Services Domestic Regulation (WT/L/1129 of 2 December 2021) upon 
accession to the WTO. In accordance with paragraph 1 1 of Section I of the Reference Paper on WT/ACC/SPEC/COM/5/Rev.4  
 
- 67 - 
 
  Services Domestic Regulation, as a Least -Developed Country Member, Comoros would incorporate 
the disciplines on Services Domestic Regulation no later than six months in advance of graduation 
from LDC status, togethe r with any required transitional periods. In the spirit of paragraph 11 of 
Section I, Comoros would continue working internally with a view to applying the disciplines 
contained in the Reference Paper as soon as possible and before graduation from LDC stat us. In this 
regard, technical assistance programs agreed with other Members, as foreseen in paragraph 12 of 
Section I of the Reference Paper, would be crucial for Comoros to facilitate full compliance with the 
Reference Paper on Services Domestic Regulatio n. The Working Party took note of these 
commitments.]  
VII. TRANSPARENCY  
- Publication of information on trade  
282.  The representative of Comoros said that all new legal texts, including laws, regulation 
decrees, judicial decisions and modifications to existing legislation were published in the Official 
Journal. The Official Journal was available to buy by the public and was available electronically free 
of charge on [www. jocomores.km]. It was also available at the Official Journal Service, attached to 
the Secretariat -General of Government , and at the National Documentation and Scientific Research 
Centre, which administered the National Archives. He added that administrativ e decisions of general 
application related to trade were available at [ http://www.comores -commerce.org ]. All interested 
stakeholders were fully entitled to make comments on legal texts during the drafting sta ge. 
Asked  about the transparency practices of Comoros' regulatory agencies, he said that the 
Directorate -General of Customs had a website ( http://douane.gov.km ) which contained information 
on regulations, including on i nspection . 
- Notifications  
283.  [The representative of Comoros confirmed that, at the latest within six months of the entry 
into force of the Protocol of Accession, Comoros would submit all initial notifications required by the 
WTO Agreement. Any laws, regulations, or other measures subsequently enacted by Comoros, and 
which were required to be notified pursuant to the WTO Agreement, would also be notified in a time 
and manner consistent with WTO requirements. The Working Party took note of these commitments. ] 
VIII.  TRADE AGREEMENTS  
284.  The representative of Comoros said that Comoros considered regional integration as a stage 
in its strategy of integration into the multilateral trading system. Comoros w as a member of the 
Organisation of Islamic Cooperation (OIC), the Common Market for Eastern and Southern Africa 
(COMESA), the Indian Ocean Commission (IOC) and the South African Development Community 
(SADC). Comoros was also a signatory to the agreement es tablishing the African Continental Free 
Trade Area (AfCTFA) but had not yet ratified it. The ratification process was underway and the 
agreement had been brought before the National Assembly in April 2021 for review and adoption. 
While a member of the Arab  League since 1993, Comoros had not yet ratified the Greater Arab Free WT/ACC/SPEC/COM/5/Rev.4   
 
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  Trade Area (GAFTA) created in 2005. The main objective of GAFTA was the elimination and gradual 
reduction of trade barriers.  
285.  He added that one of the objectives of the OIC was to streng then intra -Islamic economic and 
trade cooperation with a view to achieving economic integration. Comoros was a party to the OIC 
General Agreement for Economic, Technical and Commercial  Cooperation among Member States. 
Comoros implemented the COMESA free tr ade area since 2012 and did not apply import duties on 
products originating from COMESA member states. Negotiations on the implementation of the 
COMESA customs union were ongoing, with four countries yet to complete the free trade area, which 
was a prerequ isite for completing the customs union. An additional factor was the establishment of 
a tripartite FTA (COMESA, AEC, SADC), which was chiefly concerned with common rules of origin. 
Comoros had already adopted the COMESA categorization of goods, harmonized its Customs Code 
to that of COMESA, and incorporated the COMESA Common Tariff Nomenclature. In  his view, the 
rules governing COMESA were in line with the rules of the WTO.  
286.  The representative of Comoros said that Comoros exported to the European Union unde r the 
Everything but Arms (EBA) initiative. Comoros had signed an interim Economic Partnership 
Agreement (EPA) with the European Union in the framework of the Eastern and Southern Africa (ESA) 
group in July 2017. In February 2019, Comoros had ratified the interim EPA with the EU and had 
started applying it provisionally. Negotiations between the ESA group and the EU were underway on 
SPS, competition, services, investment, e -commerce, and development cooperation, among others, 
with a view to reaching an agre ement on a full -fledged EPA.  
287.  A Member asked Comoros to clarify whether its agreements had been concluded in 
accordance with the provisions of Article XXIV of the GATT 1994, the Enabling Clause, or Article  V of 
the GATS. In response, the representative of C omoros said that the SADC, GAFTA and the EPA with 
the European Union had been notified under Article XXIV of the GATT 1994 .  
CONCLUSIONS  
[to be completed]  WT/ACC/SPEC/COM/5/Rev.4  
 
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  ANNEX 1  
Laws, Regulations and other Information Provided to the Working Party by Comoros  
ECONOMIC POLICIES  
- Decree No.  15-240/PR promulgating Law No.  15-012/AU of 28  December  2015 containing 
the Finance Law for the financial year 2016  
- Decree No. 16 -275/PR of 31 December 2016 promulgating Law No.16 -003/AU of 
29 December 2016 containing the Finance Law for financial year 2017  
- Law No.  06 010/AU of 2  December  2006 establishing the finance law of the Union of 
the Comoros for 2006  
- Law No.  13-/AU on Competition in the Union of the Co moros  
- Law on Economic Citizenship in the Union of the Comoros  
- Law on the Investment Code  
- Order No.  04-005/VP on the Creation of the National Development and Trade Policy Forum 
(FNDPC) responsible for the negotiation of EPAs  
- Decree No.  13-087/PR of 2 August  2013 promulgating Law No.  13-005/AU on the 
Regulations governing the General Tax and Property Administration (AGID)  
- Decision No. 12 -155/CFBECIPPIPE/CAB of 25 August 2012 establishing the list of staple 
products subject to approval and price control  
- Decree  No. 17 -011/PR of 24 January 2017 on the National Drug and Medical Evacuation 
Agency  
- Draft law on the Investment Code  
- Decree No. 11 -147/PR of 21 July 2011 enacting Law No.  11-005/AU of 7 April 2011 on 
decentralization within the Union of the Comoros  
- Decree  No. 21 -006/PR of 30 January 2021 enacting Law No. 20 -035/AU of 28  December 
2020 on the Investment Code  
FRAMEWORK FOR MAKING AND ENFORCING POLICIES  
- Law No. 17 -007/AU of 19 June 2017 on the establishment, organization and functioning of 
commercial courts i n the Union of the Comoros  
- Rules of Mediation of the Court of Arbitration of the Comoros (CACOM)  
- Rules of Arbitration of the Court of Arbitration of the Comoros (CACOM)  
- Uniform Act on Arbitration under the OHADA Treaty  
- Uniform Act relating to the Commercia l Companies and Economic Interest Groups, adopted 
on 17  April 1997 and published in Official Journal OHADA No.  2 of 1  October  1997 
- Revised Uniform Act on Commercial Companies and Economic Interest Groups  of the 
Organization for the Harmonization of Busines s Law in Africa (OHADA), 2014  
- Decree No. 20 -164/PR of 28 December 2020  enacting  Law No. 20 -020/AU of 12  December 
2020 on the organization of the judiciary in the Union of the Comoros  
- National Justice Sector Policy (2016 -2025) of December 2015  WT/ACC/SPEC/COM/5/Rev.4   
 
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  IMPORT/EXPORT REGULATIONS  
- COMESA Rules of Origin  
- Customs Code of the Union of the Comoros, 2015  
- Customs Code, updated 2002 (2/84)  
- Decree No.  11-151/PR promulgating Law No.  11-007bis/AU of 3  May 2011 on the General 
Tax Code  
- Ordinance No. 92 008/PR of 7 Sept ember 1992 on the Customs Code  
- Draft law governing foreign trade in the Union of the Comoros  
- Explanatory text: draft orders on the implementation of certain provisions of the new 
Customs Code of the Union of the Comoros  
- Draft orders on the implementation o f certain provisions of Law No. 15-016/AU of 
28 December 2015 establishing the Customs Code of the Union of the Comoros:  
o Draft order laying down conditions for exercising the right to settlement;  
o Draft order establishing the procedure for authorizing the h andling of goods placed 
in customs warehouses;  
o Draft order establishing shorter or extended time frames for filing detailed 
declarations;  
o Draft order establishing implementing provisions on customs debt;  
o Draft order establishing time frames and conditions for unloading and transhipment 
operations involving ships and aircraft;  
o Draft order establishing rules for implementing the warehouse, clearance area and 
container terminal regime;  
o Draft order establishing rules for implementing the ordinary law customs tr ansit 
procedure and related transit bond provisions;  
o Draft order establishing procedures for the Comorianization of ships;  
o Draft order on the destination of abandoned, seized or confiscated goods and goods 
destroyed upon request;  
o Draft order establishing t he concession procedure and operating conditions for 
customs warehouses (public or private);  
o Draft order establishing the concession procedure and operating conditions for 
special warehouses used to store petroleum products;  
o Draft order laying down conditions for the application of Customs Code Article 155 
on relief consignments;  
o Draft order laying down conditions for sampling in the context of the right to access 
premises used for professional purposes;  
o Draft order laying down conditions for filing customs declarations electronically;  
o Draft order laying down conditions for the use and functioning of simplified clearance 
procedures;  
o Draft order on the temporary admission procedure;  
o Draft order on public auctions ; and  
o Draft order on customs value deter mination.  
 
- Draft Law supplementing and amending certain provisions of the Customs Code regarding 
the customs valuation of goods.  
- Order No. 19 -032/MFBSB/CAB of 8 October 2019 laying down the conditions for the 
application of Customs Code Article 155 on reli ef consignments  
- Order No. 19 -033/MFBSB/CAB of 8 October 2019 establishing time frames and conditions for 
unloading and transhipment operations involving ships and aircraft  
- Order No. 19 -034/MFBSB/CAB of 8 October 2019 establishing the concession procedure a nd 
operating conditions for special warehouses used to store petroleum products  
- Order No. 19 -035/MFBSB/CAB of 8 October 2019 establishing rules for implementing the 
ordinary law customs transit procedure and related transit bond provisions  WT/ACC/SPEC/COM/5/Rev.4  
 
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  - Order No. 19 -036/MFBSB/CAB of 8 October 2019 on public auctions  
- Order No. 19 -037/MFBSB/CAB of 8 October 2019 establishing shorter or extended time 
frames for filing detailed declarations  
- Order No. 19 -038/MFBSB/CAB of 8 October 2019 establishing the concession procedure an d 
operating conditions for customs warehouses (public or private)  
- Order No. 19 -039/MFBSB/CAB of 8 October 2019 laying down conditions for the use and 
functioning of simplified clearance procedures  
- Order No. 19 -040/MFBSB/CAB of 8 October 2019 on the tempora ry admission procedure  
- Order No. 19 -041/MFB/CAB of 8 October 2019 establishing rules for implementing the 
warehouse, clearance area and container terminal regime  
- Order No. 19 -043/MFBSB/CAB of 8 October 2019 laying down conditions for filing customs 
declara tions electronically  
- Order No. 19 -044/MFBSB/CAB of 8 October 2019 on the destination of abandoned, seized or 
confiscated goods and goods destroyed upon request  
- Order No. 19 -046/MFBSB/CAB of 8 October 2019 establishing the procedure for authorizing 
the handling of goods placed in customs warehouses  
- Order No. 19 -047/MFBSB/CAB of 8 October 2019 laying down conditions for exercising the 
right to settlement  
- Order No. 19 -048/MFBSB/CAB of 8 October 2019 laying down conditions for sampling in th e 
context of the right to access premises used for professional purposes  
- Order No. 19 -049/MFBSB/CAB of 8 October 2019 on customs value determination  
- Service  note of 13 March 2018 on the discontinuation of the use of ASYCUDA++ .  
TECHNICAL BARRIERS  TO TRADE, STANDARDS AND CERTIFICATION  
- Decree No. 13 -007/PR implementing Law No. 12 16/AU of 20 December 2012 on metrology  
- Decree No.  99-087/CE on the creation, mand ate and organization of the consumer product 
standardization and quality service, dated 22  July 1999 
- Decree No. 12 -210/PR of 2 December 2012 establishing the National Standards Council 
(CNN)  
- Order No. 14 -028/MPEEIA/CAB appointing the members of the Nationa l Standards Council  
- Order No. 18 -016/VP -MEEIATISPAF/CAB of 16 March 2018 designating a WTO TBT national 
enquiry point  
- Order No. 19 -001/MEIEIETAPPG/CAB of 6 January 2020 on the structure of the WTO National 
Committee on Technical Barriers to Trade  
- National  Quality Policy of the Union of the Comoros of December 2020  
SANITARY AND PHYTOSANITARY MEASURES  
- Decree No.  06-220/PR implementing Organic Law No.  06-010/AU of 2  December  2006 
establishing plant protection in the Comoros  
- Decree No.  87-018/PR regulating ani mal health protection in the Federal Islamic Republic of 
the Comoros  
- Law No. 95 009/AF on the creation, organization and operation of the National Institute for 
Research in Agriculture, Fisheries and the Environment (INRAPE)  
- Law No.  12-018/AU of 25 December  2012 on food legislation  WT/ACC/SPEC/COM/5/Rev.4   
 
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  - Law No.  95-009 of 20  June 1995 on the creation, organization and operation of the 
National  Institute for Research in Agriculture, Fisheries and the Environment (INRAPE)  
- Order No. 09 013/VP establishing the National Code x Alimentarius Committee  
- Law No. 17 -004/AU of 10 June 2017 on plant protection in the Comoros  
- Law No. 17 -005/AU of 10 June 2017 on food legislation in the Union of the Comoros  
GOVERNMENT  PROCUREMENT  
- Government Procurement Code dated 4  February  2012 
TRADE -RELATED  INTELLECTUAL PROPERTY REGIME  
- Act of the Bangui Agreement Establishing the African Intellectual Property Organization 
(OAPI); dated 14  December  2015 
- Decree No.  10/173/PR of 26  November  2010 on the establishment, powers, organization and 
operation of  the Comorian Intellectual Property Office  
- Law of 11  March  1957 on literary and artistic property, made applicable in the Comoros by 
order of 8  April 1957 
- Decree No. 20 -093/PR of 2 July 2020 enacting Law No. 20 -004/AU of 23  June 2020 on 
copyright and neigh bouring rights in the Union of the Comoros  
- Notes of ratification No. 20 -534/PR of 8 December 2020 of the Performances and 
Phonograms Treaty (WPPT), known as the Internet Treaty  
- Notes of ratification No. 20 -536/PR of 8 December 2020 of the Marrakesh Treaty to Facilitate 
Access to Published Works for Persons Who Are Blind, Visually Impaired, or Otherwise Print 
Disabled  
- Notes of ratification No. 20 -538/PR of 8 December 2020 of the Beijing Treaty on Audiovisual 
Performances  
POLICIES AFFECTING  TRADE IN SERVICES  
- Compendium of texts on the exercise of banking and financial activities, Central Bank of the 
Comoros, dated 10 December 2015  
- Compendium of texts relating to the banking sector  
- Decree No. 09 065/PR of 23 May 2009 on the creation, organization, and operation of the 
National Information and Communications Technologies Regulatory Authority  
- Decree No.  08-063/PR on the Establishment of a National Investment Promotion Agency, 
dated 5  June 2008 
- Decree No.  08-064/PR laying down the procedure for the grantin g of benefits under the 
Investment Code, dated 5  June 2008 
- Decree No.  12-094/PR promulgating Law No.  11-024-AU of 29  December  2011, Tourism  
- Law No.  86-017 on the Urban Planning and Habitat Code  
- Order No.  13-002 containing the statutes of the National Touri sm Office  WT/ACC/SPEC/COM/5/Rev.4  
 
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  TRADE AGREEMENTS  
- Cooperation agreement in the fields of trade between the Government of the State of Kuwait 
and the Government of the Union of the Comoros  
- Cooperation Framework Agreement between the Government of the United Republic of 
Tanzania and the Government of the Union of the Comoros  
- General Agreement for Economic, Technical and Commercial Cooperation among Member 
States of the Organization of the Islamic Conference  
- Partnership Agreement in the fisheries sector between the European Communi ty and the 
Union of the Comoros of 24 November 2004  
- Technical cooperation protocol between the Union of the Comoros and the Government of 
the Republic of Turkey  
- Trade Agreement between the Comorian State and the Democratic Republic of Madagascar  
- Treaty Est ablishing the Common Market for Eastern and Southern Africa (COMESA)  
- Treaty establishing the East African Community (EAC)  
  
  WT/ACC/SPEC/COM/5/Rev.4  
 
- 74 - ANNEX 2  
LICENSING REQUIREMENTS  
Type of prior import 
authorization  Approval authority  Definition  Products 
concerned  HS code  Type of regulation  
Import ation activity  
licence for alcohol and 
tobacco  Ministry of Finance and the 
Budget (Directorate -General 
of Taxation)  Regulates the import, 
distribution and use of alcoholic 
beverages with a view to 
protecting human health and for 
socio-economic reasons.  Alcoholic 
beverages  
 
 
 
Tobacco and 
manufactured 
tobacco 
substitutes  2203.0010 to  
2208.9099  
 
 
2401.1000 to  
2403.9900  Order No.  14-069/VP -MFEBCEIP/CAB 
regulating the import, distribution and 
serving of alcoholic beverages 
pursuant to Law No.  13-014/AU of 
26 December  2013 on competition in 
the Union of the Comoros.  
 
Tax Code , Article 194  
 
Finance Law No.  08-43/AU  
Import licence for luxury 
rice Directorate -General of the 
Economy and Foreign Trade  Internal tax levied for the 
marketing of luxury rice  Rice containing 
0% to 5% of 
broken rice  
 10 06 30 20  Tax Code, Article 199  as amended by 
Article 20 of the 2019 Finance Law  
 
Prior import 
authorization  Ministry of Production (INRAP E 
Directorate)  The purpose of this measure is 
to protect human and animal 
health. A preliminary import 
request is submitted to the 
INRAP Directorate, which will 
then examine whether the 
import requirements for live 
animals or products of animal 
origin have been met befor e 
authorizing the import in 
question.  Live animals and 
animal products  
 
Meat and edible 
meat offal, fresh, 
frozen or chilled  0101.1000 to  
0106.9000  
 
0201.1000 to  
0209.0000  
 
 
 Decree No.  87-024/PR regulating the 
import of animals and animal products  
Ministry of Production 
(Fisheries Directorate)  The purpose of this measure is 
to protect human and animal 
health. Prior import authorization 
for fishery products is issued by 
the Fishery Product Quality 
Certification Office of the 
Comoros following a safet y 
analysis.  Fish and 
crustaceans, 
molluscs and other 
aquatic 
invertebrates, live, 
fresh, frozen or 
chilled and dried  0301.1000 to  
0304.9900  
 
0306.1100 to  
0307.9990  
 Draft Food Law   
  WT/ACC/SPEC/COM/5/Rev.4  
 
- 75 - Type of prior import 
authorization  Approval authority  Definition  Products 
concerned  HS code  Type of regulation  
Prior import 
authorization  Ministry of Production 
(INRAPE) and the 
environment (Environment 
Directorate)  Environment and conservation; 
pest prevention; plants and plant 
products  (IPPC commitments)  
 Live trees and 
other plants; 
bulbs, roots and 
the like; cut 
flowers and 
ornamental 
foliage, and all the 
products listed in 
Annex I of 
document COM -5, 
notably edible 
vegetables and 
certain roots and 
tubers, and edible 
fruits and nuts  
 0601.1000 to  
0604.9900,  
 
 
0701.1000 to  
0709.9090  
0714.1000 to  
0714.9090  
09011100 to  
09109900  Plant Protection Law  
Regional plant protection agreement  
This measure seeks to ensure 
proper protection for wild animal 
and plant species in the 
Comoros, including:  
(a) fully protected animal and 
plant species classed as 
Category 1 due to their endemic, 
rare or endangered nature;  
(b) animal and plant species 
classed as Category 2, the 
preservation of which is 
important for maintaining the 
natural balance or the existence 
of which could ultimately be 
compromised by uncontrolled 
exploitation.  
Pre-import measures have been 
introduced for these species. The 
importation of these species into 
the Union of the Comoros, a 
signatory of the Convention on 
International Trade in 
Endangered Species (CITES), is 
subject to authorization for 
conservation purposes.  Any species listed 
under the 
Convention on 
International 
Trade in 
Endangered 
Species (CITES)  0507.1000 to  
0507.9000  
 
9601.1000 to  
9601.9000  Law No.  95-007 of 19  June 1995 on 
the environment   
  WT/ACC/SPEC/COM/5/Rev.4  
 
- 76 - Type of prior import 
authorization  Approval authority  Definition  Products 
concerned  HS code  Type of regulation  
Importation banned 
other than for national 
defence purposes  Ministry of Internal Affairs, 
Ministry of Defence and 
Commissioner of Police  
 In order to protect national 
security, the import of arms of 
any sort into the Union of the 
Comoros is banned other than 
for national defence purposes.  Pyrotechnic 
products and 
explosives  
 
Swords, cu tlasses, 
bayonets and 
similar arms  3601.0000 to  
3604.9090  
 
 
 
93011000 to  
9307.0000  Law No.  97-009 of 21  July 1997 on 
defence and national security  
  
  WT/ACC/SPEC/COM/5/Rev.4  
 
- 77 - ANNEX 3  
ACTIVITIES EXEMPT UNDER ARTICLE 164 OF THE TAX CODE  
The following activities are exempt under Article 164 of the Tax Code:  
1. subject to the provisions of Article 162, public or private sector employees, solely as regards their salaried activity;  
2. painters, sculptors, engravers, designers, musicians, singers, actors and dancers, regarded as artis ts and drawing income only from their individual artistic 
activity;  
3. authors and composers, teachers of literature, sciences and creative arts, teachers and heads of free schools and kindergarte ns; 
4. publishers of periodicals, reading room proprietors;  
5. farmers, whether individuals or grouped in cooperatives, but only for the sale and handling of crops and fruit from land that  they own or farm, and for the 
sale of cattle that they breed, tend or fatten;  
6. agricultural cooperative societies and their u nions, mutual agricultural credit funds established and operating in accordance with their governing laws and 
regulations;  
7. provident and mutual insurance societies administered free of charge and duly authorized;  
8. craftsmen's cooperatives and workers'  production cooperatives established and operating in accordance with their governing laws and regulations;  
9. fishermen, whether individuals or grouped in cooperatives, selling exclusively the product of their fishing activity, fresh, dried, salted or smo ked; 
10. doctors and dentists practising in a place where there is no other free practitioner in their category;  
11. midwives;  
12. small -scale cabotage and coastal navigation crew (this exemption does not apply to lighterage enterprises);  
13. consumer coop eratives which confine themselves to grouping the orders of their members and distributing, in their warehouses, the products  and goods 
ordered;  
14. the French Development Agency ( Agence Française de Développement ). 
    
  WT/ACC/SPEC/COM/5/Rev.4  
 
- 78 -  
ANNEX 4 
LIST OF GOODS ELIGIBLE FOR EXEMPTION FROM CUSTOMS DUTIES UPON IMPORTATION SUBJECT TO USE FOR AN APPROVED ACTIVITY  
Heading  HS Code   
  Potatoes, fresh or chilled.  
 0701.1000  - Seed 
 25.23  Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured o r in the form of 
clinkers.  
 2523.1000  - Cement clinkers  
  - Portland cement:  
 2523.2100  -- White cement, whether or not artificially coloured  
 2523.9000  - Other hydraulic cements  
31.02   Mineral or chemical fertilisers, nitrogenous.  
31.03   Mineral or chemical fertilisers, phosphatic.  
31.04   Mineral or chemical fertilisers, potassic.  
  -- DDT (ISO) (clofenotane (INN)), in packings of a net weight content not exceeding 300  g: 
 3808.5210  --- For agricultural use  
  -- Insecticides:  
 3808.9110  --- For agricultural use  
  -- Fungicides:  
 3808.9210  --- For agricultural use  
 39.09  Amino -resins, phenolic resins and polyurethanes, in primary forms.  
  II.- IRON AND NON -ALLOY STEEL  
 72.06  Iron and non -alloy steel in ingots or other primary forms  
(excluding iron of heading 72.03).  
 8408.1010  --- Outboard motors  
  Industrial or laboratory furnaces and ovens, including incinerators, non -electric.  
 8417.1000  - Furnaces and ovens for the roasting, melting or other heat -treatment of ores, pyrites or of metals  
 8417.2000  - Bakery ovens, including biscuit ovens  
 8418.4010  --- Designed for storing dead bodies or blood  
 8418.4020  --- Designed for scientific use and use in research and in laboratories  
 8419.2000  - Medical, surgical or laboratory sterilisers  
  -- For filtering or purifying beverages other than water:  
 8421.2210  --- Industrial type  
 8421.2910  --- Of a type used in industrial machinery (including in agriculture and in relation to water supply, waste water and drainage)  
  - Other appliances:   
 8424.8200  -- Agricultural or horticultural  
84.30   Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; 
pile-drivers and pile -extractors; snow -ploughs and snowblowers.  
 8432.1010  --- Single -furrow ploughs weighing at least 55 kg   
  WT/ACC/SPEC/COM/5/Rev.4  
 
- 79 - Heading  HS Code   
 8432.1020  --- Disc ploughs weighing at least 55 kg  
 8432.1030  --- Mouldboard ploughs weighing at least 55 kg  
 8437.1000  - Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables  
 8438.1000  - Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products  
 8438.2000  - Machinery for the manufacture of confectionery, cocoa or chocolate  
 8438.6000  - Machinery for the preparation of fruits, nuts or vegetables  
 8443.1100  -- Offset printing machinery, reel -fed 
 8443.1200  -- Offset printing machinery, sheet -fed, office type (using sheets with one side not exceeding 22  cm and the other side not exceeding 36 cm in 
the unfolded state)  
 8443.1300  -- Other offset printing machinery  
 8443.1400  -- Letterpress printing machinery, reel fed, excluding flexographic printing  
  - Dry-cleaning machines:  
 8451.1090  --- Other  
 8451.4000  - Washing, bleaching or dyeing machines  
 8474.2000  - Crushing or grinding machines  
  - Mixing or kneading machines:  
 8474.3100  -- Concrete or mortar mixers  
 8474.3200  -- Machines for mixing mineral substances with bitumen  
  Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter.  
  - Machinery for public works, building or the like:  
 8479.1010  --- Vibrators  
 8479.1020  --- Machines and mechanical appliances  
 8479.8200  -- Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines  
 8502.3100  -- Wind-powered  
87.01   Tractors (other than tractors of heading 87.09).  
87.09   Works trucks, self -propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for 
short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles.  
87.13   Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled.  
  Trailers and semi -trailers; other vehicles, not mechanically propelled; parts thereof.  
 8716.2000  - Self-loading or self -unloading trailers and semi -trailers for agricultural purposes  
89.02   Fishing vessels; factory ships and other vessels for processing or preserving fishery products:  
 8906.9010  --- Lifeboats  
  - Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; c omparison cameras 
for forensic or criminological purposes:  
 9006.3010  --- For medical or surgical examination  
 9008.5010  --- Equipment specially designed for the projection of X -ray photographs  
 9011.1010  --- Optical stereoscopic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles  
  Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other  electro -medical 
apparatus and sight -testing instruments.  
  - Electro -diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters):  
 9018.1100  -- Electro -cardiographs   
  WT/ACC/SPEC/COM/5/Rev.4  
 
- 80 - Heading  HS Code   
  - Other instruments and appliances:  
 9018.9010  --- Of a kind used in veterinary sciences  
90.22   Apparatus based on the use of X -rays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, 
including radiography or radiotherapy apparatus, X -ray tubes and other X -ray generators, high tension  
generators, control panels and desks, screens, examin ation or treatment tables, chairs and the like.  
  Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mech anical fittings, 
dentists' chairs); barbers' chairs and similar chairs, having r otating as well as both reclining and elevating  
movements; parts of the foregoing articles.  
  - Dentists', barbers' or similar chairs and parts thereof:  
  --- Dentists' chairs and parts thereof:  
 9402.1011  ---- Dentists' chairs  
  - Other:  
 9402.9010  --- Operating tables, examination tables and hospital beds with mechanical fittings  
  Other furniture and parts thereof.  
  - Metal furniture of a kind used in offices:  
 9403.1010  --- Specialized equipment for use in laboratories or technical offices  
Note:  
• All consumables are, in principle, excluded from the list of goods eligible for customs duty exemptions.  
• Exemption from customs duties does not imply exemption from other duties and  taxes applicable to imports, such as:  
o Consumption tax, excise taxes, the single administrative charge (RAU), regional cooperation tax ( RCI), trade tax, t he advance tax payment, or the RCCI fee  
   
  WT/ACC/SPEC/COM/5/Rev.4  
 
- 81 - ANNEX 5  
IMPLEMENTATION OF ARTICLES 1, 2, 3, 4, 5, 6, 7, 8 AND 10 OF THE WTO AGREEMENT ON CUSTOMS VALUATION  
WTO Customs Valuation 
Agreement  2015 Customs Code  Order implementing the 2015 Customs Code  (Order No. 19 -049/MFBSB/CAB)  
Article 1.1(a)(i), (ii) and (iii), 
1.1(b), 1.1(c) and 1.1(d)  Article 35.1(a), (b), (c) and (d)  Chapter III – Acceptability of transaction value in event of sale  
Article 1.2(a), 1.2(b)(i), (ii) and 
(iii), and 1.2(c)  Article 36.1, 36.2(a), (b) and (c), and 
36.4 Chapter III – Acceptability of transaction value in event of sale  
Article 2.1(a), 2.1(b), 2.2 and 
2.3 Article 38.1 and 38.2(a)  
Article 36.3  Section 2 – Transaction value of identical goods  
▪ Subsection 2 – Conditions of commercial level and quantity  
Article 3.1(a), 3.1(b), 3.2 and 
3.3 Article 38.1 and 38.2(b)  
Article  36.3 Section 2 – Transaction value of identical goods  
 
▪ Subsection 2 – Conditions of commercial level and quantity  
Article 4  - Chapter II – The deductive method   
Article 5.1(a)(i), (ii) (iii) and 
(iv), 5.1(b) and 5.2  Article 38.1 and 38.2(c)  Chapter II – The deductive method  
• Section 1 – Basis for calculation  
o Subsection 2 – Value established on the basis of the selling price of identical or similar 
imported goods  
o Subsection 3 – Value esta blished on the basis of the selling price of imported goods sold 
after processing  
▪ Elements to be deducted  
• Section 2 – Elements to be deducted  
 
Article 6.1(a), 6.1(b), 6.1(c) and 
6.2 Article 38.1 and 38.2(d)(i), (ii) and 
(iii) • Section  2 – Elements to be taken into account  in determining the computed value  
o Subsection 1 – Cost or value of materials and fabrication employed in producing the 
imported goods (Article 38(2)(d)(i) of the Customs Code)  
Article 7.1, 7.2(a), 7.2(b), 
7.2(c), 7.2( d), 7.2(e), 7.2(f), 
7.2(g) and 7.3  Article 39.1(a) and (b), and 39.2(a), 
(b), (c), (d), (e), (f) and (g)  Chapter III – Computed value method (Article 38(2)(d) of the Customs Code)  
• Section  1 – General provisions  
Article 8.1(a)(i), (ii) and (iii), 
8.1(b)(i) , (ii), (iii) and (iv), 
8.1(c), 8.1(d), 8.2(a), 8.2(b), 
8.2(c), 8.3 and 8.4  Article 40  - 
Article 9.1 and 9.2  - - 
Article 10  - Title three – Alternative methods  
 
 
__________