RESTRICTED  
  
WT/ACC/COM/31  
 
24 March  2022 
(22-2517) Page: 1/29 
Working Party on the Accession of the Union of the 
Comoros  Original: English/French  
 
 
ACCESSION OF THE UNION OF THE COMOROS  
QUESTIONS AND REPLIES  
 The following submission, dated 16 March  2022, is being circulated at the request of the 
Delegation of the Union of the Comoros . 
 
_______________  
 
 
 
  WT/ACC/COM/31  
 
- 2 - 
 
  TABLE OF CONTENTS  
 
I. INTRODUCTION  ................................ ................................ ................................ ....... 3 
II. ECONOMIC POLICIES  ................................ ................................ ..............................  4 
- Monetary a nd Fiscal Policy  ................................ ................................ .........................  4 
- Foreign exchange and payments  ................................ ................................ ................  5 
- Investment regime  ................................ ................................ ................................ ... 6 
- State owners hip and privatization  ................................ ................................ ...............  7 
- Pricing policies  ................................ ................................ ................................ .........  8 
- Competition Policy  ................................ ................................ ................................ .... 9 
IV. POLICIES AFFECTING TRADE IN GOODS  ................................ ...............................  10 
- Trading Rights  ................................ ................................ ................................ ........  10 
- Trade facilitation  ................................ ................................ ................................ ..... 11 
A. IMPORT REGULATIONS  ................................ ................................ .........................  12 
- Ordinary Customs Tariffs  ................................ ................................ ..........................  12 
- Other duties and charges  ................................ ................................ .........................  12 
- Fees and charges for services rendered  ................................ ................................ ...... 13 
- Application of internal taxes to imports  ................................ ................................ ....... 13 
- Quantitative import restrictions, including prohibitions, quotas, and licensing 
 systems  ................................ ................................ ................................ .................  14 
- Customs Valuation  ................................ ................................ ................................ .. 15 
- Anti-dumping, countervailing duties, safeguard regimes  ................................ ................  17 
B. EXPORT REGULATIONS  ................................ ................................ .........................  17 
- Customs tariffs, fees and charges for services rende red, application of internal 
taxes to exports  ................................ ................................ ................................ ...... 17 
- Export Subsidies  ................................ ................................ ................................ ..... 18 
C.    INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS  ...............................  18 
- Technical Barriers to Trade  ................................ ................................ .......................  18 
- Sanitary and phytosanitary measures  ................................ ................................ .........  19 
- State -trading entities  ................................ ................................ ...............................  22 
- Transit  ................................ ................................ ................................ ...................  23 
- Agricultural policies  ................................ ................................ ................................ . 23 
V.  INTELLECTUAL PROPERTY  ................................ ................................ .....................  24 
- Copyright and related rights  ................................ ................................ .....................  24 
 
  WT/ACC/COM/31  
 
- 3 - 
 
  I. INTRODUCTION  
Question 1 
Paragraph 5: Please update the GNI per capita figure and clarify in the paragraph that the 
figure is based on the Atlas method. According to the World Bank, Comoros' GNI per capita 
(Atla s method) in 2019 was USD 1,400.  
Answer : 
GNI per capita for 2021 is USD  1,421, as measured by the Atlas method (source: World Bank).  
Question 2 
As the Union of the Comoros stated on the fifth page of document WT/ACC/COM/30 that 
its Accelerated Growth and Sustainable Development Strategy (SCA2D) 2018 -2021 was 
being updated, please clarify whether there is a new strategic framework for development 
after 2021 and specify what technical assistance the country needs during the accession 
process to ensure effective compliance with the WTO trade regime.  
Answer : 
We would like to clarify that SCA2D 2015 -2019 was revised, resulting in SCA2D 2018 -2021. 
The latter was incorporated into the Emerging Comoros Plan (PCE) 2020 -2030.  
The technical assi stance requirements for compliance with the WTO trade regime were identified 
and presented at a round table meeting held to mobilize resources from technical and financial 
partners (TFPs).  
This round table meeting, held on 12  January  2022, was organized in  close collaboration with the 
WTO Secretariat, the STDF and the ITC.  
The consolidated document has been provided to the Secretariat.  
Question 3 
Draft Report, Paragraph 6, follow -up to Question 1: Please provide more information on 
the "Emerging Comoros Plan", particularly its trade -related elements. These can be 
summarized in the Introduction section.  
Answer : 
The development strategies implemented in the Comoros have taken various forms. They have been 
outlined through several generatio ns of strategic policy and planning documents. The two most 
recent development strategies are (i) the Growth and Poverty Reduction Strategy (SCRP 2010/2014) 
and the Accelerated Growth and Sustainable Development Strategy (SCA2D 2015/2019). These two 
strate gies provide the basis for the Emerging Comoros Plan (PCE). The Plan is a strategy and a vision 
for the period 2020 -30, which outlines the Government's ambition to become an emerging country 
and sets the tone for actors (the State, private sector, civil so ciety and development partners) to 
work towards this goal.  
The PCE is built around five pillars:  
• Pillar 1: Tourism and crafts  
• Pillar 2: A blue economy  
• Pillar 3: Financial and logistical services hub in the Indian Ocean  
• Pillar 4: Modernized agriculture for food security  
• Pillar 5: Industrial niches and economic diversification  
In addition to these five pillars, the Plan identifies five catalysts aimed at supporting and 
strengthening the pillars. These catalysts are:  WT/ACC/COM/31  
 
- 4 - 
 
  • Catalyst 1: Reform of the political and in stitutional framework  
• Catalyst 2: Infrastructure upgrade  
• Catalyst 3: Human capital development  
• Catalyst 4: Business environment reform for competitiveness  
• Catalyst 5: Digital revolution  
The PCE takes into account the main regional and international agendas , including the African 
Union's Vision 2063 for the structural transformation of the continent; the integration agendas of 
regional economic communities such as the Common Market for Eastern and Southern Africa 
(COMESA), the Southern African Development Co mmunity (SADC) and the Indian Ocean 
Commission (COI); and the Sustainable Development Goals (SDGs).  
Trade is a priority across the development strategies implemented by the Comoros, in both the 
SCA2D and the PCE. The process of opening up and liberalizing  trade and the economy began in the 
1980s. However, it has accelerated in recent years as a result of the positive role played by trade 
as driver of the development of the Comoros, the economy of which is characterized by a high degree 
of openness and sign ificant reliance on global partners through trade, tourism, remittances, financial 
services and concessional financing. The Comorian government's commitment has thus been put 
into practice over the years through both the implementation of domestic reforms aimed at adapting 
economic structures to the doctrines and practices of liberalism and the conclusion of trade 
agreements with foreign partners at the regional, bilateral and multilateral levels.  
Question 4 
Please provide more information on Comoros' forthcoming technical assistance plan, 
including its scope of coverage, timeline, and timeframe for circulation.  
Answer : 
A round table for the mobilization of the required technical assistance was organized with the support 
of the W TO Secretariat, the Standards and Trade Development Facility (STDF) and the International 
Trade Centre (ITC). A follow -up committee will be established to liaise with potential partners.  
The consolidated document listing the needs expressed has been submit ted to the Secretariat.  
II. ECONOMIC POLICIES  
- Monetary and Fiscal Policy  
Question 5 
Paragraph 12: Comoros has stated that a foreign -owned branch, including a bank branch, 
had to be "attached" or "affiliated" to a company incorporated under the law of an OHADA 
State Party within two years of establishment, or the branch could be deregister ed. 
However, requiring a branch to be owned by a person of a specific country is a market 
access barrier and appears inconsistent with MFN treatment. This barrier will need to be 
removed from Comoros' trade regime prior to the date of accession.  
Answer : 
A revised OHADA Uniform Act on Commercial Companies and Economic Interest Groups was adopted 
in Ouagadougou on 30  January  2014, thereby removing this obstacle from the trade regime of the 
Comoros.  
 
Article 118 of the Act provides that "the branch may be esta blished by a foreign company or foreign 
natural person. It is subject to the law of the State Party in which it is located".  
 
The general principle established under OHADA law and enshrined in Article 120 is now that branches 
are registered for a two -year period, which may be renewed once only upon authorization by the 
minister responsible for trade. Once this two -year period has elapsed, the branch will become a 
public limited company under national law.  WT/ACC/COM/31  
 
- 5 - 
 
  Article 120(2) of the OHADA Uniform Act on Commerci al Companies and Economic Interest Groups 
authorizes " companies operating under a specific regime " to continue their operations as a branch 
beyond the maximum period of two years (which may now be renewed only once).  
OHADA Court of Justice and Arbitration Notice No. 002/2016 of 18 October 2016: Foreign airlines 
operating in the OHADA area and their branches are " companies operating under a specific regime " 
that may be granted an exemption for an unlimited period from the subsidiarization obligation under 
Article 120 of the OHADA Uniform Act on Commercial Companies and Economic Interest Groups.  
Question 6 
Paragraph 13: In the second -to-last sentence, the figure should read KMF  80 million, 
rather than KMF  20 million.  
Answer : 
The Large Enterprise Directorate (previously the Business Taxation Service) is a technical directorate 
within the General Tax and Property Administration (AGID) responsible for the taxation of all 
enterprises with a turnover of more than KMF  80 million.  
Question 7 
Paragraph 20, follow -up to Question 6: We reiterate our question in WT/ACC/COM/30. 
We ask that Comoros work with the Secretariat to more fully explain in the draft Working 
Party Report its strategy to improve tax administration. In terms o f sequencing, is 
Comoros pursuing administrative improvements before it begins to implement a VAT? If 
so, what are those administrative improvements?  
Answer : 
Administrative improvements have been made through joint support from the African  Development 
Bank (ADB) and the International Monetary Fund (IMF). These include:  
 
- Operationalization of technical services and implementation of tax management software  
- Training of AGID  staff on various matters including tax techniques, control techniques and 
techniques for the management of tax disputes  
- Running of national awareness -raising campaigns on taxation  
- Implementation of a tax information and management system (SIGIT)  
 
The Interim Development Plan (PDI  2020-2024), which is derived from the PCE, provides for the 
implementation of VAT in our country by 2024. The Financial Governance Support Project (PAGF) 
has committed to financing the study on the implementation of  VAT. 
- Foreign exchange and payments  
Question 8 
Paragraph 25: Regarding the foreign exchange surrender requirement, we would like to 
better understand the costs for traders. Can the government quantify th e costs to 
exporters from having to sell and then repurchase foreign currency, versus being able to 
deposit earnings directly into the exporter's own account? For example, would the 
exporter pay transaction costs to sell the currency, and also to repurchas e it? 
Answer : 
We wish to clarify that exporters are not necessarily importers, that repatriation is the payment 
through a banking institution of the value of the exports at the market price, and that there are no 
transaction costs.  
 
The importing company pays its supplier in foreign currency at the market exchange rate.  WT/ACC/COM/31  
 
- 6 - 
 
  Question 9 
Paragraph 25: Please provide a status update on the feasibility study referenced in the 
first sentence of paragraph 25.  
Answer : 
There is n o need for a feasibility study on the removal of this requirement because it is a case of an 
incorrect interpretation of the Comorian banking regulatory framework.  
 
The financial relations between the Comoros and other countries do not in any way impede th e 
proper functioning of international trade. The comments made do not reflect the reality of the 
framework governing the financial relations of the Comoros with other countries .  
- Investment regime  
Question 10 
Draft Report, paragraph 28: the Union of the Comoros mentioned that its policy tools to 
attract more FDI  include membership of the Common Market for Eastern and Southern 
Africa (COMESA). However, it has not yet ratified this accession. When does the Union of 
the Comoros expect to proceed with ratification in order to become a member of COMESA?  
Answer : 
The Union of the Comoros has been a signatory to the Treaty Establishing the Common Market for 
Eastern and Southern Africa (COMESA) since COMESA was formed in 1994 to replace the Preferential 
Trade Area (PTA) and has ratified this Treaty.  
Since the adoption of  the revised COMESA Common Investment Area Agreement in 2017, no Member 
State has ratified or transposed it. The version signed in 2006 by all the States is testament to their 
commitment and to the benefits of the activities carried out by the Regional Age ncy based in Cairo, 
Egypt.  
Question 11 
Paragraph 29: the Union of the Comoros mentioned that the National Investment 
Promotion Agency (ANPI) does not provide subsidies to producers. Are there any other 
agencies that provide subsidies to pro ducers? If so, which industries are targeted by the 
subsidies? And are foreign companies eligible?  
Answer : 
No, the Union of the Comoros does not provide subsidies to producers. There are no subsidies for 
producers, nor are there provisions that discriminat e against foreign companies in the legal and 
regulatory framework of the Comoros.  
Question 12 
Paragraph 119: With regard to the specific issue of "luxury rice" referred to in the 
document, please clarify the difference between luxury rice a nd normal rice in terms of 
standards.  
• What standards are used? For example, what type of laboratory testing is 
required? And if exporting countries already have laboratory test documentation 
in place, does the Union of the Comoros require its own inspectio n or laboratory 
test in addition? Or would this be considered an unnecessary additional cost for 
importers?  WT/ACC/COM/31  
 
- 7 - 
 
  Answer : 
According to the texts in force in the Comoros, luxury rice is defined as the Indian or Pakistani 
Basmati varieties, and Thai fragrant rice, but also any long grain white rice with a percentage 
of broken grains lower than 5%.  
ONICOR requires rice suppliers to present quality certificates issued by an internationally 
recognized quality inspection body (VERITAS, SGS, etc.).  
A secon d expert opinion on quality is given by ONICOR upon arrival. To this end, samples of the 
goods are taken and sent to LABORATORIZ in Arles, France. ONICOR's main concern is to ensure 
that the product placed on the market meets international quality standard s and has the 
required phytosanitary guarantees (Source:  ONICOR).  
Question 13 
Can this measure be eliminated so as to ensure food security in the country, given 
that rice is a staple food to which all people should have easy access?  
Answer : 
There are no plans to do this.  
- State ownership and privatization  
Question 14 
Paragraph 39: Outside of imposing market price controls during the month of Ramadan 
(as indicated in paragraph 45), do Comoros' SOEs, including ONICOR, act in accordance 
with commercial considerations?  
Answer : 
Comoros' SOEs, including ONICOR, act in accordance with commercial considerations.  For example, 
enterprises apply a reasonable margin of profit after cost recovery.  
Question 15 
Paragraph 40 and follow -up to Question 19: Part of our previous question was to ask 
Comoros to provide information on the existence of cross -arrears between SOEs. After 
reviewing Comoros' reply, we would like to clarify our question and have Comoros' 
responses included in the draft WP  Report . 
To what extent are Comoros' SOEs reliant on goods, services, and capital provided by 
other SOEs?  
Answer : 
Commercial relations between SOEs have improved and there are currently no cross -arrears for 
goods or services.   
Question 16 
To what extent do Comoros' SOEs continue to receive financial contributions , loans, 
equity, or goods from the government?  
Answer : 
The State as a shareholder would participate in equity only in the framework of the OHADA Uniform 
Act relating to commercial law and commercial companies (Articles 664 and 665 on commercial WT/ACC/COM/31  
 
- 8 - 
 
  company law ). However, the National Electricity Company is the only SOE to receive state subsidies 
so that consumer prices remain affordable for the population.  
- Pricing policies  
Question 17 
Paragraph 45: Comoros states that eight categories of imported staple goods concerned 
by the provisions of Article 7 of the Competition Law were subject to "market price 
control", usually carried out during the month of Ramadan, i.e. one month a year.  
When are market pr ice controls imposed other than during the month of Ramadan?  
Answer : 
In accordance with Article 7 of the Competition Law, the prices of  certain basic commodities shall be 
regulated outside of the month of Ramadan  in the event of exogenous shocks likely to disrupt market 
rules.  
Question 18 
Please indicate whether market price controls have been used outside of the month of 
Ramadan in any of the last five years (2016 through 2020).  
Answer : 
Market prices have not been regulated outsid e of the month of Ramadan in any of the last five years 
(2016 through 2020).  
Question 19 
Does Comoros intend to use such market price controls outside of the month of Ramadan 
in the future?  
Answer : 
In the event of exogenous shocks that disrupt market rules, the Government may apply temporary 
price controls pursuant to Articles 6 and 7 of the Competition Law (Law No.  13-014/AU of 
26 December  2013).  
Question 20 
Paragraph 45: In imposing price controls, does ONICOR need to s how that imports are 
being sold at an arbitrarily high price? Or, are the price controls imposed preemptively, 
e.g. before demonstrating the need for price controls?  
Answer : 
ONICOR checks whether the approved prices include profit margins across the entire  distribution 
chain.  Price controls are not imposed preemptively, but rather, when there is a need for them.  
Question 21 
Paragraph 47: In an annex to the draft WPR, please provide a list of the products that are 
subject to administered pric es. 
Answer : 
Pursuant to the Competition Law, product prices are set freely according to market rules. The few 
administered products are ordinary rice, gasoline, gas oil and kerosene.  WT/ACC/COM/31  
 
- 9 - 
 
  Question 22 
Paragraph 48: Previously, Comoros has stated that domestic rice cultivation is at an 
experimental stage, and locally -produced rice has not yet reached the market. Is this 
information still accurate?  
Answer : 
The experimental rice cultivation limited to Mohéli was not conclusive and has remained at the 
artisanal stage.  
- Competition Policy  
Question 23 
Paragraph 54: We have several comments and questions on this paragraph.  
• We remain concerned that it is not clearly stated that petitioners and 
respondents have a right to participate in deliberations. We will propose a draft 
commitment paragraph to this effect. As the paragraph currently reads, it is only 
possible t hat petitioners and respondents can participate.  
• Please provide to the Working Party the Rules of Procedure for the Commission. 
If Rules of Procedure have not yet been adopted, please provide a timeframe for 
adoption.  
Answer : 
Draft Rules of Procedure for t he Competition Commission have been drawn up and will be adopted 
in late February  2022 by the Commission (submitted to the Secretariat).  
Question 24 
We welcome that interested parties will have full access to information, but we ask 
Comoros to explain what measures are being taken to safeguard the submission of 
confidential or privileged information so that such information is protected from 
disclosure.  
Answer : 
The measures to protect information are laid down in Article 27 of the Com petition Law, which states 
that: "Investigations are conducted in such a manner as to respect guarantees of rights, in particular: 
(iii) respect of business secrecy."  
Question 25 
Paragraph 56: Comoros states that it envisages the introducti on of provisions on State aid 
or government support within the competition policy framework. Please provide more 
detail on what Comoros envisages in this respect. We do not have enough information in 
this regard.  
Answer : 
Ad hoc  State aid is provided in the  event of market disruption.  For example, against the backdrop of 
COVID -19, the State provided aid to vanilla exporters, the tourism sector and the restaurant industry. 
No new provisions are envisaged under the Competition Law.  WT/ACC/COM/31  
 
- 10 - 
 
  IV. POLICIES AFFECTING TRADE  IN GOODS  
- Trading Rights  
Question 26 
Paragraph 75: As we stated earlier, with respect to Paragraph 12, requiring a foreign -
owned branch to be 'attached' to a company incorporated under the law of an OHADA 
State party is a market access barrier and appears inconsistent with MFN treatment. This  
barrier will need to be removed prior to the date of accession. While Comoros may 
consider that its domestic implementation of the OHADA Uniform Act provides legal 
authority for the barrier, Comoros' trade regime -which includes the laws and measures 
that have legal effect in Comoros -must be consistent with WTO rules prior to the date of 
accession.  
Answer : 
A revised OHADA  Uniform Act was adopted in Ouagadougou on 30  January  2014, thereby removing 
this obstacle from the trade regime of the Comoros.  
 
Articles 118 and 120 of the OHADA Uniform Act:  
 
Article 118  provides that "the branch may be established by a foreign company  or foreign natural 
person. It is subject to the law of the State Party in which it is located".  
 
Article 120 : "Subject to the provisions applicable to companies operating under a specific regime, 
the exemption will be granted for a non -renewable period of  two years".  
Question 27 
Paragraph 76 : Comoros has explained that as a condition of its implementation of the 
OHADA  Uniform Act, it requires importers to have a physical presence in Comoros. Given 
that the other WTO Members that are simultaneously OHADA State parties may also have 
an interest in changing this requirement, we continue to request that Comoros remove it 
prior to the date of accession.  
Answer : 
As an OHADA State Party, like 16 other African States who are WTO Members, the Union of the 
Comoros complies with the provisions on commercial law and particularly with regard to importers 
of goods and services within  the OHADA area.  
Question 28 
Paragraph 84: In reviewing Article 179 of the General Tax Code, there are categories for 
'Exporter,' 'Importer,' and 'Importer -Exporter.'  
What is the difference between these categories? Why is there a separate "trade tax 
contribution" for importers and importers -exporters?  
Answer : 
Pursuant to Article 179 of the General Tax Code, the fixed duty applied to these three  categories is 
as follows:  
 
- For exporters, there is no payment of a fixed duty  
- For importers, th e fixed duty is KMF  250,000  
- For importer -exporters, the fixed duty is KMF  250,000  
 
This is a policy aimed at encouraging exports.  WT/ACC/COM/31  
 
- 11 - 
 
  Question 29 
What trade tax contribution rate applies to a professional when their main line of work is 
covered under another category but they are importing? For example, if a cabinetmaker 
imports some cabinets and/or materials to make cabinets, must they also pay the tax for 
importer?  
Answer : 
Pursuant to the provisions of Article 179 of the General Tax Code,  all importers must pay the trade 
tax regardless of the nature of their activity.  The trade tax contribution rate applies to the main 
activity of the company. Taking the example of a company that imports certain storage furniture or 
equipment for the manufacture of furniture, the tax does not apply to these imports because they 
are considered secondary activities.  
Question 30 
Paragraph 85: We again reiterate that there are numerous burdensome requirements on 
the right to trade. The NIF appears to be redundant with the registration requirement and 
the professional card. The operating approval appears to be redundant with the trade tax 
contribution. Comoros should consider further streamlining its procedures for business 
establishment with  a view to making it easier and less costly to engage in trade activities.  
Answer : 
A single window has been set up within the National Investment Promotion Agency (ANPI), which 
contributes to facilitating the creation and establishment of enterprises.  
The professional card has been abolished (see Memorandum submitted to the Secretariat). The tax 
identification number (NIF), as the name indicates, is a means of identifying taxpayers.  
The trade tax is a direct professional tax that concerns natural or legal p ersons engaged in 
a profession, industry or business.  
- Trade facilitation  
Question 31 
Paragraph 89: Follow -up to Question 41, Action Plan on Trade Facilitation: Comoros notes 
implementation of WTO Trade Facilitation Agreement Articles 1.3.1; 7.4; 7.5; 7.9; 8; 10.2; 
10.8; and 23. However, Comoros did not address the second part of the question 
identifying what steps will be required to implement the commitments that remain.  
 
• Please identify in the Tr ade Facilitation Action Plan the steps that will be required 
to implement the remaining WTO Trade Facilitation Agreement commitments.  
Answer : 
Several measures relating to the Trade Facilitation Agreement have already been implemented. 
Those for which techn ical assistance is required are listed in the Action Plan (see document submitted 
to the Secretariat).  WT/ACC/COM/31  
 
- 12 - 
 
  A. IMPORT REGULATIONS  
- Ordinary Customs Tariffs  
Question 32 
Paragraph 93: What percentage of Comoros' tariff lines have rates that are aligned with 
the COMESA CET, as of 31 December  2021? What are Comoros' plans for further aligning 
its tariff rates with the CET?  
 
Answer : 
276 of the Comoros' tariff lines are aligned with the COMESA CET. However, the customs union is 
not yet in place. The COMESA CET is being gradually phased in through the introduction of COMESA 
categorization, with the aim of fully aligning with the CET in 2024. Assis tance is being provided by 
the European Union (EU) as part of the implementation of the Interim Economic Partnership 
Agreement (i -EPA).  
- Other duties and charges  
Question 33 
Paragraphs 94 and 98: We welcome Comoros' statement that it will eliminate all existing 
ODCs and bind them at zero upon accession.  
For the Regional Cooperation Tax (TCR) and the tax levied by the Chamber of Commerce, 
Industry and Agriculture (CCIA) (should the acronyms read "RCI" and "RCCI"?) discussed 
in Paragraphs 94 and 95, we understand from Comoros that these measures were 
eliminated in October  2020, with an enforcement date of January  2021. Please update the 
draft WPR with this information, and indicate the legal authority fo r eliminating those 
charges. Please provide copies of that legal authority to the Working Party.  
Answer : 
Pursuant to Order No. 21 -060/MFBCB/CAB of 29 November 2021 establishing the timetable for 
dismantling the ODCs, the International Cooperation Fee, the advance tax payment, the import trade 
tax and the Chamber of Commerce and Industry Fee will not be levied at the customs cordon from 
2023 (see document submitted to the Secretariat).  
Question 34 
Please provide an update on the drafting and timing of the joint order by the Ministry of 
Finance and the Ministry of Economy, mentioned in Paragraph 98, that would eliminate 
these charges.  
Answer : 
See Order No. 21 - 060/ MFBSB/CAB establishing the timetable for dismantling certain fiscal  and 
parafiscal taxes at the customs cordon.  
Question 35 
Is a single joint order the legal authority by which all of the ODCs will be eliminated?  
Answer : 
This act (Order No. 21 - 060/ MFBSB/CAB of 21 November 2021) is  the legal authority to  be 
transposed into finance laws.  WT/ACC/COM/31  
 
- 13 - 
 
  Question 36 
Paragraph 101: We welcome Comoros' transparency regarding the African Union levy. We 
will request a commitment paragraph related to this levy.  
Answer : 
Since the Comoros is a member of the African Union, the decisions made by the Union will be 
transposed into the country's domestic laws or regulations.  
- Fees and charges for services rendered  
Question 37 
Paragraphs 105 -107: The discussion of the RAU should be moved to the "Other Duties and 
Charges" section. The RAU appears to be a border measure, and is an unlimited ad valorem  
charge. It should be considered an ODC, not a charge  related to the cost of the service 
rendered. As an ODC, it must be eliminated prior to the date of accession.  
• In the "Fees and Charges for Services Rendered" section, please provide an 
update on Comoros' efforts to replace the RAU with a new fee based on the cost 
of the services rendered.  
Answer : 
The elimination of the RAU was provided for in Order No.  21- 060/ MFBSB/CAB of 29  November  2021 
establishing the timetable for dismantling certain fiscal and parafiscal taxes at the customs cordon.  
Question 38 
Furthermore, please provide more information on how the fee would be calculated on the 
basis of the volume of the goods, and how that would be commensurate with the cost of 
services rendered.  
Answer : 
The modality chosen for the collection of t he RAU depends on the service rendered for each 
container.  
Question 39 
Paragraph 108: We welcome Comoros' statement that it will publish its fees and charges 
on the Internet prior to accession. Please explain in Paragraph 108 how and when it will 
do so.  
Answer : 
The Directorate -General of Customs already has a website ( www.douane.gov.km ) on which almost 
all of its regulations, including those on fees and charges, are published.  
- Application of internal taxes to imports  
Question 40 
Paragraph 111: We request that Comoros provide an update on its progress in replacing 
all applicable internal taxes with a VAT, given that adoption and progressive 
implementation is planned for the period of 2020 -2022.  WT/ACC/COM/31  
 
- 14 - 
 
  Answer : 
The replacement of all applicable internal taxes with a VAT is a structuring measure that has not yet 
been implemented, although it is provided for in the Ministry of Finance's action plan.  
 
The internal taxes applicable with a VAT are planned progressively for the period 2020 -24. 
- Quantitative import restrictions, including prohibitions, quotas, and licensing 
systems  
Question 41 
Paragraphs 112 -121: We ask that Comoros work with the Secretariat to review its list of 
import licenses in the annex to the draft WP  Report , to make sure it remains up to date.  
Answer : 
Decree No. 22 -009/PR promulgating Law No. 21 -013/AU of 29 June 2021 on Foreign Trade 
establishes new gu idelines that facilitate the implementation of regulatory texts updating the list of 
products subject to import licensing. The implementing texts for Law No. 21 - 013/AU of 
29 June 2021 on Foreign Trade are currently being prepared. Once the implementing te xts are 
adopted, Annex 2 will have to be updated accordingly.  
Question 42 
Paragraph 114: Please provide an update on finalization of the draft Law on Foreign Trade, 
and describe in the draft WPR the specific procedures for obtaining authori zation as 
established by the regulation.  
Answer : 
The Law on Foreign Trade was adopted and enacted on 18  January  2022 (submitted to the 
Secretariat).  
According to Article 8 of the Law on Foreign Trade:  
a. The products excluded from the free foreign trade regime are imported or exported by virtue of 
an import and/or export license granted by the Minister in charge of foreign trade, after technical 
approval by the administration concerned.  
b. The conditions and  modalities for obtaining the authorizations provided for in the line above are 
set by regulation.  
These various texts are being drafted.  
Question 43 
Paragraph 119: We understand that the license to import luxury rice costs nearly $1200. 
How was this fee determined?  
Answer : 
The 2019 Finance Law set the annual import licence for luxury rice at KMF  500,000 (USD  1,200). 
This fee has been established for product quality control purposes, in order to limit the marketing of 
fake products.  
Question 44 
Comoros has a consumption tax on luxury rice, and according to Paragraph  109, internal 
taxes on imported goods are charged at the border. That can be viewed as a border charge, WT/ACC/COM/31  
 
- 15 - 
 
  not as an internal tax. According to Comorian law, does the Consumption Tax apply to all 
goods, regardless of origin (foreign or domestic)?  
Answer : 
The consumption tax applies to all products for sale, whether of domestic or foreign origin.  
 
Question 45 
If so, please identify  the legal authority that stipulates this. (i.e., we understand that 
currently there is no domestically -produced luxury rice, but if there were, would the 
consumption tax apply to it, according to existing Comorian law?).  
Answer : 
Pursuant to Article 139 of  the General Tax Code, if the country produced luxury rice, it would be 
subject to the consumption tax.  
Question 46 
Paragraph 121: We are unsure, based on the language in Paragraph  121, as to whether 
Comoros has eliminated this restriction.  We would like to repeat that this restriction needs 
to be eliminated prior to accession, and we ask Comoros for an update in this regard. We 
also ask Comoros to indicate the legal authority for removing the restriction.  
Answer : 
Order No.  21- 113/MAPETA/CA B of 26  November  2021 (submitted to the Secretariat) repeals the 
order prohibiting imports of Zea Mays  corn. 
- Customs Valuation  
Question 47 
Follow -up to Question 52 (WT/ACC/COM/30): Comoros' response was not responsive to 
our original question. Comoros indicates that the missing provisions of Articles 1, 2, 3, 5, 
7, 9, and 10 of the WTO Customs Valuation Agreement were addressed in Annex 5 of the 
draft WPR. However, Annex 5 merely points to th e legislation we previously reviewed and 
which we indicated did not fully implement the CVA. We will reiterate our question, and 
we also reiterate that the provisions of Articles  1, 2, 3, 5, 7, 9, and 10 of the Customs 
Valuation Agreement must be reflected  in Comoros' legal regime prior to the date of 
accession. The relevant legal authorities must be enacted prior to accession.  
Answer : 
The legal authorities containing the missing provisions on customs valuation are established in the 
Law issuing the 2015 Cu stoms Code. This amendment shall be implemented following the 2023 
parliamentary shuttle . 
Question 48 
Follow -up to Question 54 (WT/ACC/COM/30): Comoros indicates that concerns regarding 
Article 9 of the CVA will be addressed in legislation which will be adopted at the end of 
the year. Please update the Working Party on the status of that legislation. We encourage 
Comoros to share the draft legislation with the Working Party as soon as feasible.  
Answer : 
The planned deadline for integrating Ar ticle 9 of the CVA into our legislation could not be met. 
This reform will be included in the 2023 parliamentary shuttle.  WT/ACC/COM/31  
 
- 16 - 
 
  Question 49 
Paragraph 123: Comoros states that it was requesting a transition period for switching to 
the use of the transaction value and would require technical assistance aimed at 
strengthening the capacities of the relevant services and stakeholders. We want to ensure 
that a transition from the use of the Brussels Definition of Value as a basis for calculating 
customs duties and other customs charges to use a product's transaction value will not 
create new market access barriers.  
Answer : 
The transaction value has already been adopted, but has not yet been implemented in full. 
Technical  assistance is being provided  by the African Regional Technical Assistance Centre 
(AFRITAC) in order to strengthen the operational capacities of the services concerned.  
Question 50 
Please clarify how long of a "transition period" Comoros is requesting.  
Answer : 
The Como ros is requesting a transition period of two years after its accession to the WTO.  
Question 51 
Will Comoros include in its implementing regulations a prohibition on the use of the 
Brussels Definition of Value?  
Answer : 
Under the Customs Code  of the Union of the Comoros, it is the transaction value that is legally 
recognized.  
Question 52 
What is the process Comoros is using to 'progressively substitute' the use of the Brussels 
Definition of Customs Value for the 'transaction va lue concept'? Is it product -by-product, 
or is some other schedule being followed?  
Answer : 
The process adopted is the product -by-product process.  
Question 53 
Paragraph 125 : What transition periods and time frames for delayed implementation does 
Comoros seek?  
Answer : 
The Comoros is requesting a two -year transition period in order to implement the provisions of the 
WTO Agreement on Customs Valuation.  
Question 54 
The Action Plan for Customs Valuation includes time -frames through 2022. Is this still 
accurate?  WT/ACC/COM/31  
 
- 17 - 
 
  Answer : 
It was not possible to keep to the time frames foreseen in the Action Plan and they must be updated 
to take into account the revised deadline.  
Question 55 
What is the status  of the actions listed in the Action Plan?  
Answer : 
With the exception of the training carried out, the status of the actions listed in the Action Plan has 
not significantly changed.  
Question 56 
How would additional transition time be used?  
Answer : 
The transition period will be divided into two stages:  
• Control and internal audit (on effective implementation) stage  
• Diagnostic and assessment stage.  
- Anti-dumping, countervailing duties, safeguard regimes  
Question 57 
Paragraph 135: Please provide an update to the Working Party, and in the draft WPR, on 
the status of the draft law on trade defense measures. We will need to understand the 
chang es made in that law before moving forward in the areas of the draft WPR that have 
a nexus with that law.  
Answer : 
Trade defence measures form part of the provisions of Law No.  21-013/AU of 29  June 2021 on 
Foreign Trade (Section 3, Articles 39 to 40) enacted  on 18  January  2022.  
B. EXPORT REGULATIONS  
- Customs tariffs, fees and charges for services rendered, application of internal taxes 
to exports  
Question 58 
Paragraphs 136 and 137: We are reviewing Comoros' response. It is still not clear to us 
that these are internal taxes, rather than export taxes. If there were domestic sales of 
these goods, would the excise tax be charged, according to Comorian law?  
Answer : 
A tax on the production of vanilla, cloves and ylang ylang oil was established by Article 20 of Law 
No. 17 -017/AU of 25 December 2017, on the 2018 Finance Law. The modalities of collection are set 
as follows:  
 
- One percent (1%) per kg of dry vanilla;  
- Two hundred Comorian francs (KMF 200) per kg of clove;  
- One percent (1%) per litre of yang ylang oil.  
 WT/ACC/COM/31  
 
- 18 - 
 
  These taxes are applied only to domestic production and not to exports. These are internal taxes.  
 
The Union of Comoros exports the totality of the production of these various products.  
- Export Subsidies  
Question 59 
Paragraph 143: We note Comoros' statement that it is finalizing an or der, to be issued by 
the Minister of Finance and the Budget, that defines the situations other than those 
referred to in Articles 315, 316, and 317 of the Customs Code, in which import duties or 
export duties could be repaid or remitted. Please update the Working Party on the status 
of that order, and please describe its content in the draft WPR. We ask that the order be 
provided to the Working Party as soon as possible.  
Answer : 
The provisions of the Customs Code cover all repayment and remittance procedures. The order is 
irrelevant insofar as Article 315 contains extensive provisions on the matter.  
 
C.   INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS  
- Technical Barriers to Trade  
Question 60 
Paragraph 149: According to the Draft WPR, Comoros is in the process of updating 
legislation and preparing an action plan to implement its National Quality Policy (PNQ ). 
Please provide further information as to the legislation that is being updated, the current 
status, and the timeframe for completion of the action plan.  
Answer : 
The National Quality Policy was prepared and approved with financial support from the United 
Kingdom and technical assistance from the ITC. A  request for assistance with its implementation 
was made during a round table on resource mobilization held on 13  January  2022 (the document 
has been submitted to the Secretariat).  
Question 61 
Paragraphs 154 and 155:  Comoros notes that it has identified a specific entity to serve as 
the inquiry point, but Comoros also states that it does not have a central body to 
coordinate the updating of technical regulations. That suggests that indiv idual 
government bodies within Comoros update the technical regulations on their own, and 
the inquiry point may not be involved in the process to review draft regulations to ensure 
that they are consistent with the TBT Agreement. It is possible that this c ould lead to a 
situation where a regulator does not notify the WTO of a draft measure.  
What procedures does Comoros have or plan to implement that will ensure that WTO 
Members have the opportunity to review draft technical regulations, as required by Artic le 
2.9 of the TBT Agreement?  
Answer : 
The enquiry point is a member of the National TBT Committee, the central body that coordinates the 
updating of technical regulations. Draft technical regulations are examined by the National TBT 
Committee and notified t o the Secretariat of the WTO by the enquiry point.  WT/ACC/COM/31  
 
- 19 - 
 
  Question 62 
How will the inquiry point interact with other government bodies within Comoros to track 
draft regulations and submit them to the WTO?  
Answer : 
Other sectoral bodies are represen ted on the National TBT Committee and they help prepare the 
technical regulations adopted and submit them via the enquiry point.  
The focal point works closely with the members of the National TBT Committee to track the drafts.  
Question 63 
Will the inquiry point be able to review all draft measures before publication?  
Answer : 
The enquiry point will not, by itself, be able to review all the draft measures before their publication. 
It will be helped and supported by the multi-sectoral committee.  
Question 64 
Follow -up to Question 69: Comoros notes that the Secretariat -General of the Government 
publishes technical regulations in the Official Journal after receiving regulations from the 
relevant governmental departments.  Does the Secretariat -General have a certain number 
of days by which it must publish the technical regulations after receiving the pertinent 
information from the relevant departments?  
Answer : 
The Secretariat -General of the Government is not und er a strict deadline by which to publish 
technical regulations. Rather, on a more general level, the Secretariat -General acts within 
reasonable time frames to facilitate publication of documents subject to its conformity assessment. 
It is the responsibilit y of the Secretariat -General's Official Journal Service to publish them on the 
dedicated website.  
- Sanita ry and  phytosanita ry measures  
Question 65 
Paragraph 159: Comoros states that "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 event of a newly adopted sanitary measure, will Comoros conduct and provide to 
the international community or to the WTO a risk assessment to determine necessity of 
the measure, or accept relevant international standards?  
Answer : 
In the event of newly adopted sanitar y measures, the Comoros will notify the WTO and international 
organizations of these measures (pursuant to the SPS Agreement),  including the risk assessment in 
conformity with international standards.  
Question 66 
Follow -up to Question 74: I n response to a question regarding how Comoros will evaluate 
phytosanitary certificates given that plant products can represent different levels of risk WT/ACC/COM/31  
 
- 20 - 
 
  depending on the type of plant product it is, Comoros states, "not all plant products. Some 
products an d in a specific case."  
Please identify the parameters and cases subject to Comoros' evaluation of phytosanitary 
certificates.  
Please further explain how Comoros will identify the plant products subject to evaluation 
and how it will evaluate the specific l evel of risk that a plant product may pose.  
Answer : 
Plant products are regulated by Law No.  17-004/AU of 10  June 2017 on plant protection in  the 
Comoros, enacted by Decree No.  17-103/PR of 5  October  2017. The Law conforms to the 
International  Plant Protection Convention (IPPC), to which the country is a party.  
Pursuant to this Law, the examinations and analyses conducted to evaluate the specific level of risk 
that a product may pose comply with the International Standards for Phytosanitary Mea sures 
(ISPMs) in force. (In accordance with Article  46 of the Comorian Law).  
The National Plant Protection Office, supported by sworn phytosanitary officials, inspects and draws 
up records of the products admitted, returned, quarantined, treated or destroy ed (Article 48 of the 
Law). The products subject to evaluation will be identified on the basis of a national phytosanitary 
alert by the competent service, or an international alert by our partners. The risk is assessed using 
two methods under national law and the IPPC, namely sight -testing and laboratory analysis.  
Examples include meat products or small grain legumes.  
Question 67 
Please confirm that evaluation of such phytosanitary certificates will be consistent with 
the guidelines and reco mmendations outlined by the IPPC.  
Answer : 
The Comoros, a State party to the IPPC, confirms that the evaluation of such phytosanitary 
certificates will be consistent with the guidelines and recommendations outlined by the IPPC.  
Question 68 
Follow -up to Question 75: Comoros states that compliance monitoring and checks of food 
products will be carried out on a "case -by-case basis, depending on the situation".  
Please provide further clarification regarding the coordination of these case -by-case 
determinations.  
Answer : 
The National Plant Protection Office is responsible for coordinating case -by-case determinations. 
To clarify, this is either through a national phytosanitary alert raised by the competent service, or 
an international alert raised by our partners.   
Random checks may also be carried out at the border to identify a potential risk through an official 
visual examination.  
Question 69 
Follow -up to Question 76: We reiterate our question requesting that Comoros clarif y 
whether it will recognize the status of low -risk food products and whether these products 
will be subject to sanitary and phytosanitary certification.  WT/ACC/COM/31  
 
- 21 - 
 
  Answer : 
To the extent provided for by international regulations, notably the IPPC and the ISPMs in force, the 
Comoros will recognize the status of low -risk food products and these products will of course be 
subject to certification.  
Question 70 
If yes, can Comoros explain why it does not take a risk -based approach for its food safety 
system?  
Answer : 
All imports of consumer goods deemed to pose a potential health risk require an assessment to 
determine the degree of acceptable risk (low, medium or hi gh) before entering the local market.  
The risk -based approach is covered by the Law in force. The implementing texts will specify the risk 
assessment methods.  
Question 71 
Follow -up to Question 81: Comoros states that the laboratories which process samples as 
part of Comoros' sampling regime are not internationally accredited. Comoros also states 
that sampling procedures are applied if doubt exists regarding product conformity.  
Does Comoros foresee these laboratories seekin g international accreditation?  
Answer : 
Pursuant to Article 4 of the WTO Trade Facilitation Agreement, the Comoros shall outline a process 
for appealing decisions on phytosanitary testing results.  
Question 72 
Can Comoros provide further deta ils regarding how sampling officials might identify 
potential doubt concerning product conformity?  
Answer : 
Officials responsible for checking and sampling food products identify potential doubts concerning 
product conformity through macroscopic and microsc opic inspections.  If the doubt persists, samples 
are taken for analysis in our laboratories and accredited partner laboratories.   
Question 73 
Follow -up to Question 81: Comoros states that "Procedures for implementation are 
governed by regu latory texts (Food Law, Article 140.iii). These sampling, claim dispute, 
and laboratory accreditation procedures are applied if there is any doubt about the 
conformity of the product." However, Law No.  17-005/AU of 10  June  2017 on food 
legislation in Comor os states that an importer can, at its own expense, request another 
analysis, but it does not document a procedure for formally appealing the results. 
Paragraph 161 of the Draft Report of the Working Party confirms there is no appeals 
process.  
Does Comoros  plan to implement an appeal process for disputed testing violations? If so, 
when?  WT/ACC/COM/31  
 
- 22 - 
 
  Answer : 
Pursuant to Article 4 of the WTO Trade Facilitation Agreement, the Comoros shall outline a process 
for appealing decisions on phytosanitary testing results.  
Question 74 
2017 Food Law (WT/ACC/COM/28/LEG2): Article 85 of the 2017 Food Law states that 
"The identification of the origin of inputs, in particular for seeds of Genetically Modified 
Organisms (GMOs) must be specified by producers and ind ustries."  
By "origin of inputs," does Comoros mean to ask for the country of origin or for some 
other information?  
Answer : 
By "origin of inputs", the Comoros means the country of origin of the inputs.  
Question 75 
Among various agricultural inputs, why is there an emphasis on identifying the origin of 
seeds of genetically modified organisms?  
Answer : 
In accordance with Article 63 of the Food Law, any imports of plants and foodstuffs of plant origin, 
whether raw, processed or partially processed, shall be subject to the phytosanitary regulations. 
However, Order No. N21 -113/MAPETA/CAB of 26 November 2021 repeals the order prohibiting 
imports of Zea Mays  corn. 
Question 76 
How does Comoros intend to use this identifying information?  
Answer : 
This information will allow us to verify the true origin of the seeds and hence their reliability.  
- State -trading entities  
Question 77 
Paragraph 175: Please explain why  "WTO Government Procurement Agreement" is 
bracketed, and what this reference means.  
Answer : 
The brackets around "WTO Government Procurement Agreement" have no particular significance. 
Supply operations carried out through an international call for bids an d tendering procedures are 
conducted in accordance with the Comorian Government Procurement Code.  
Question 78 
Does Comoros utilize the WTO Government Procurement Agreement framework for 
tendering procedures in other areas, in addition to rice products?  
Answer : 
The framework used in all sectors is that of the Comorian Government Procurement Code.  WT/ACC/COM/31  
 
- 23 - 
 
  - Transit  
Question 79 
Comoros' response to Question 87 remains inadequate.  We ask that Comoros explain how 
the 2015 Customs Code includes the basic WTO rules concerning the regulation of trade 
in transit, and please include this explanation in the draft WPR. We would like Comoros 
to provide a discussion of the provisions of the Customs Code that inc lude the basic WTO 
rules. We invite Comoros to work with the Secretariat, to ensure this explanation is 
captured in the draft WPR.  
Answer : 
Transit falls within the category of suspensive customs regimes under Article 188(a) of the 2015 
Customs Code . The rules for implementing the ordinary law customs transit procedure and related 
transit bond provisions are established in Articles 194 to 203 of the Customs Code and in the 
provisions of Order No.  19-035/MFBSB/CAB of 8  October  2019.  
- Agricultural policies  
Question 80 
We do not believe that Comoros' Agricultural Support Tables have been reviewed in 
several years. We will begin reviewing them and will return with comments in writing.  
Paragraph 184: Comoros has reserved the right to prohibit agricultural imports that could 
harm human, animal, and plant health. However, Article 7 of the "Draft Law Governing 
Foreign Trade in the Union of the Comoros" seems to indicate additional criteria that can 
affect the imp ort or export of a product. This includes products that may harm morality; 
public safety and order; hygiene; the protection of the environment, flora and fauna; and 
cultural heritage.  
Please confirm whether agricultural imports would be subject to the additional criteria in 
Article 7.  
Answer : 
Imports of agricultural products are not subject to the additional criteria in Article 7 of the Foreign 
Trade Law. The conditions for the import of agricultural products are defined in Article 63 of the Food 
Law an d Article 44 of the Plant Protection Law.  
Article 63 of the 2017 Food Law stipulates that any imports of plants and foodstuffs of plant origin, 
whether raw, processed or partially processed, shall be subject to the phytosanitary regulations.  
However, impor t bans are set out in Articles 59, 60, 61 and 62 of the 2017 Food Law.  
Article 44 of the Law on plant protection, also enacted in October 2017, stipulates that natural or 
legal persons wishing to import regulated items must:  
• First obtain an import permit from the NPPO;  
• Submit their products for phytosanitary inspection at the official entry point;  
• Comply with the import requirements laid down by the NPPO, including the submission of 
phytosanitary certificates.  
Question 81 
If agricultural imports are subject to the additional criteria listed, please provide 
published standards for determining the agricultural products that cause harm (based on 
the additional criteria), and a list of potentially affected agricul tural products, if any.  WT/ACC/COM/31  
 
- 24 - 
 
  Answer : 
Imports of agricultural products are not subject to the additional criteria in Article 7 of the Foreign 
Trade Law.  
Question 82 
With reference to the Union of the Comoros' reply to Question 90 of document 
WT/A CC/COM/30, could the Comoros indicate the progress made in eliminating export 
subsidies?  
Answer : 
At present, there are no export subsidies.  
Question 83 
The value and volume of trade between our two countries are low, but we could expand 
economic cooperation with the Union of the Comoros and seek new opportunities for such 
cooperation within the framework of existing economic groupings of which the Union of 
the Comoros is a member; for example, groups for cooperation among WTO Members, 
such a s the African, Caribbean and Pacific (ACP) Group and the Least Developed Countries 
(LDC) Group, or through our duty -free quota -free (DFQF) market access scheme for LDCs.  
The economy of the Union of the Comoros depends mainly on the agricultural sector, 
although the country's agricultural areas are limited. In this regard, we could seek 
opportunities to develop cooperation with the Union of the Comoros in the agri -food 
industry through an academic cooperation mechanism to increase the value of trade 
between the two countries.  
Answer : 
We welcome this comment on agricultural development in the Union of the Comoros.  We are 
convinced that cooperation between our two countries in  the agri -food industry through an academic 
cooperation mechanism could increa se the value of trade between our two friendly countries.  
V. INTELLECTUAL PROPERTY  
- Copyright and related rights  
Question 84 
Paragraph 194: How does the Copyright and Neighbouring Rights Law No. 20 -004/AU of 
23 June 2020 relate to the Bangui Agreement in Comoros? Which takes precedence?  
Answer : 
The national Copyright and Neighbouring Rights Law incorporates Annex VII of the Bang ui 
Agreement on literary and artistic property. In other words, the Copyright and Neighbouring Rights 
Law No.  20-004/AU of 23  June 2020 takes precedence over the Bangui Agreement.  
Question 85 
For example, the term of a work in the Bangui Ag reement is life of the author plus 
50 years, while the term of a work in the 2020 Comoros law is life of the author 
plus 80 years. Does the Bangui Agreement or the 2020 Comoros law set the term of 
copyright protection?  WT/ACC/COM/31  
 
- 25 - 
 
  Answer : 
Under Article 27 of the natio nal Law, the term of copyright protection is set at 80 years after the 
death of the author.  
Question 86 
Do the provisions of Law No.  64-1360 of 31  December  1964 on Trademarks and Service 
Marks and its Implementing Decree No.  65-621 of 27  July 1965, and the Law of 
14 July 1909 on Designs and Models and its Implementing Decree of 26  June  1911 remain 
in force, or does the Bangui Agreement as transposed into national law by Decree 
No. 18/002/PR of 3  January  2018 supersede and replace all the pro visions of the prior 
laws and decrees?  
Answer : 
The Bangui Agreement, as transposed into national legislation by Decree No. 18/022/PR of 
3 January  2018, annulled and replaced Laws No. 64 -1360 on Trademarks and No. 65 -621 on Designs 
and superseded all provis ions of previous laws and decrees.  
Question 87 
If provisions of the prior laws and decrees remain in force, please identify those 
provisions.  
Answer : 
As stated above, all provisions of previous laws and decrees were repealed by the Bangui Agreement, 
as transposed into national legislation by Decree No. 18/022/PR of 3  January  2018.  
Question 88 
Paragraph 203: Are audiovisual fixations, vid eograms, and databases entitled to national 
treatment, or are they subject to reciprocity?  
Answer : 
Audiovisual fixations, videograms and databases are entitled to national treatment since they are 
subject to the exclusive economic rights under Article 61 o f the Law.  
Question 89 
Article 2(2)(d) of the Copyright and Neighbouring Rights Law No.  20-004/AU of 
23 June  2020 provides national treatment for performances, phonograms, audiovisual 
fixations, videograms, databases and broadcasts of audio visual communication 
enterprises for treaty members if a treaty to which Comoros is a party requires it. For 
which rights will WTO Members not receive national treatment with respect to 
performances, phonogrammes, audiovisual works, databases or broadcasts  of audiovisual 
communication enterprises (interprétations ou exécutions, phonogrammes, fixations, 
audiovisuelles ou vidéogrammes, bases de données, émissions de radiodiffusion des 
enterprises de communication audiovisuelle)?  
Answer : 
In principle, the provisions of any agreement, convention or treaty protect and cover only countries 
and organizations that are party thereto.  WT/ACC/COM/31  
 
- 26 - 
 
  Once the Comoros becomes a member, WTO Members will immediately benefit from the national 
treatment principle.  
Quest ion 90 
Referring to the Copyright and Neighbouring Rights Law No.  20-004/AU of 23  June  2020, 
what is the difference between audiovisual works in Article 4 (les œuvres audiovisuelles), 
and audiovisual fixations in Article 2(2)(a)(3) (une fix ation audiovisuelle)? 
Are audiovisual works encompassed within literary and artistic works in Article 2(1)(6)?  
Answer : 
The Copyright and Neighbouring Rights Law defines these terms as follows: An "audiovisual  work" 
consists of a series of related images giving an impression of movement, whether or not 
accompanied by sounds.  
An "audiovisual fixation" is the incorporation of an animated sequence of images, whether or not 
accompanied by sounds, or representations  thereof, in a medium that permits their perception, 
reproduction or communication by means of a device.  
Article 1(iii) clearly defines what constitutes audiovisual work. It is thus recognized as fully -fledged 
work under this Law.  
Indeed, audiovisual fixat ions form part of the whole works listed in Article 2(3) of the national 
Copyright Law.  
Question 91 
Paragraph 205: Article 105(3) of the Copyright and Neighbouring Rights Law No.  20-
004/AU of 23  June  2020 states that all previous provisions  contrary to those of this Law 
are hereby repealed, particularly those of the Law of 11  March  1957 on literary and artistic 
property.  
Do any provisions of the 1957 Copyright Act remain in force? If so, please identify all 
provisions of the 1957 Copyright A ct that remain in force.  
Answer : 
No provision of the 1957 Law is currently in force.  
Question 92 
Paragraph 208: The representative of the Comoros stated that the term of protection for 
works that were not registered in a country party to th e Berne Convention would be 
according to Chapter  V - Articles 27 to 30 of the 2015 Bangui Agreement. Where is this 
stated in the law?  
Answer : 
The term of protection for work of joint authorship and anonymous, pseudonymous and posthumous 
work is 80 years af ter death (Articles 28 and 29 of the Copyright and Neighbouring Rights Law).  
This means that it is covered by the provisions of Articles 28 and 29 of the national Copyright Law.  
Question 93 
Paragraph 208: The 2015 Bangui Agreement grants a term of life of the author plus 
50 years, but the 1999 Bangui Agreement granted a term of life of the author plus WT/ACC/COM/31  
 
- 27 - 
 
  70 years. What is the term of protection for foreign works created between 1999 and 2015 
in Berne member co untries that were not registered in the Berne member country or in 
an OAPI country?  
Answer : 
In principle, a law has no retroactive effect. This means that the law in force annuls all previous 
laws.   
Question 94 
Paragraph 210: Is Article 2 1(4) of the Copyright and Neighbouring Rights Law 
No. 20-004/AU of 23  June  2020 limited to teaching activities of a teaching establishment, 
or are any activities of a teaching establishment, including for -profit activities, permitted?  
Answer : 
It is permitted, without the consent of the author and without payment of remuneration, to perform 
a work as part of the activities of a teaching establishment (public or private).  
Question 95 
Paragraph 210: Article 70 of the Copyright and Neighbouring Rights Law No.  20-004/AU 
of 23  June  2020 appears to provide equitable remuneration for communication to the 
public of audiovisual fixations and videograms. Do producers of audiovisual fixations and 
videograms have an exclusive right of communi cation to the public (Article  67), or a 
remuneration right of communication to the public (Article 70)?  
Answer : 
Article 70 of Law No.  20-004/AU of 23  June 2020 provides that:  
"(1) Where a phonogram or audiovisual fixation or videogram is published for com mercial purposes, 
the performer and the producer may not object to its communication to the public (which means 
that they do not have an exclusive right of communication to the public).   
 
(2) In return for the legal licence provided for in the previous par agraph, the user shall pay equitable 
remuneration, which shall be collected by one or more collective management organizations and 
divided equally between the performers and producers."  
Question 96 
Paragraph 210: Article 89 of the Copyright and Neighbouring Rights Law No.  20-004/AU 
of 23  June  2020 refers to the "fraudulent circumvention of effective technological 
measures that holders of copyright and neighbouring rights use to protect their products 
against unauth orized acts." Are there types of circumvention that are not fraudulent?  
Answer : 
Any act of distortion of a work referred to in Article 89 of this Law is considered to be fraudulent, 
without exception. Acts of circumvention constitute fraud under the Law, w ithout exception.  
Question 97 
Paragraph 210: Referring to Articles 93 and 94 of the Copyright and Neighbouring Rights 
Law No.  20-004/AU of 23  June  2020, are injunctions prohibiting further infringement by 
a defendant in a civil or criminal case provided for elsewhere in Comoros law?  WT/ACC/COM/31  
 
- 28 - 
 
  Answer : 
Apart from Articles 93 and 94 of Copyright and Neighbouring Rights Law No. 20 -004/AU of 
23 June 2020, there are no other legal texts containing injunctions prohibiting further infringement 
by a defendant in a civil or criminal case .  
Question 98 
Paragraph 210: Article 98(2) of the Copyright and Neighbouring Rights Law No.  20-
004/AU of 23  June  2020 appears to allow the president of the competent civil court to 
order a suspension of certain a ctivities or seizure of copies of a work or the earnings 
generated from infringement. When such a suspension or seizure is ordered, what are the 
procedures for notifying the defendant of the suspension or seizure?  
Answer : 
Notice is served in writing.  
Quest ion 99 
Paragraph 210: Referring to Article 100 of the Copyright and Neighbouring Rights Law 
No. 20-004/AU of 23  June  2020, is there a means by which the court can order the 
applicant to compensate the distrainee or garnishee?  
Answer : 
If the  distrainer fails to submit the matter to the competent court within 30 days of seizure, the 
distrainee or the garnishee may request the President of the Court of First Instance, acting in 
chambers, to lift the seizure.  
Question 100 
Paragraph 210: Referring to Article 102 of the Copyright and Neighbouring Rights Law 
No. 20-004/AU of 23  June  2020, must the request to suspend the free circulation of the 
goods be filed in writing? Is the importer provided with an opportunity to inspect a ny 
goods detained by customs authorities? Is the destruction or disposal of infringing goods 
an available remedy?  
Answer : 
Yes, the request to suspend the free circulation of the goods must be addressed to the competent 
court in writing.  
The importer has the right or opportunity to inspect the goods detained by customs authorities.  
Article 93 provides for additional criminal meas ures, including the possibility of confiscation and 
destruction of the counterfeit works and the materials used in committing the offence.  
Question 101 
Paragraph 216: Can an establishment receive authorization from a right holder to publicly  
perform the right holder's work, or does the establishment have to secure a license for 
public performance of the work through the appropriate collecting society?  
Answer : 
An establishment has three options for using a work with the express consent of the author, right 
holder or owner.  WT/ACC/COM/31  
 
- 29 - 
 
  An establishment (as a legal person) is required to obtain a licence (full or partial), either from the 
author directly or through the collective management organization (CMO).  
Chapter VII covers assignment of rights and lic ensing (in accordance with Articles 40 -44). 
Question 102 
Paragraph 218:  
• What is the timeline for implementing a registration system?  
• Will the copyright office provide the registration?  
• Please explain the relationship between the Comoros copy right office and 
collective management organizations in Comoros.  
•  Do you anticipate that only one collective management organization will operate 
in Comoros, or will there be more than one?  
• What agency will provide the regulations for the establishment of collecting 
management organizations?  
• What agency will regulate th e collecting management organizations?  
Answer : 
• The timeline will be established once the organization has been created.  
• The copyright office provides the registration pursuant to Article 86.  
• The office for copyright and neighbouring rights and the collective management organization 
differ in the semantic sense, but they perform the same functions and have the same duties. 
There is no difference between them.  
• A single body may conduct the appropriate operations at the national level, as provided by 
law in all cases.  
• The collective management organization will be established by regulation as provided by 
this Law. 
• This organization will be autonomous. However, it will work closely with the Ministry 
of Culture.  
Question 103 
Follow -up to Qu estion 98: Where in the Copyright and Neighbouring Rights Law 
No. 20-004/AU of 23  June  2020 does it state that moral rights only apply to works that 
have been registered?  
Answer : 
Moral rights only apply to works that have been registered.  
 
 
__________