RESTRICTED  
  
WT/ACC/COM/49  
 
6 December 2023  
(23-8290) Page: 1/10 
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  6 December 2023 , is being circulated at the request of the 
delegation of the Union of the Comoros.  
 
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  WT/ACC/COM/49  
 
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  TABLE OF CONTENTS  
I. ECONOMIC POLICIES  ................................ ................................ ..............................  3 
- Monetary and Fiscal Policy  ................................ ................................ .........................  3 
IV. POLICIES AFFECTING TRADE IN GOODS  ................................ ................................ . 3 
- Trading Rights  ................................ ................................ ................................ .........  3 
A. IMPORT REGULATIONS  ................................ ................................ ...........................  4 
- Other duties and charges  ................................ ................................ ..........................  4 
- Fees and charges for services rendered  ................................ ................................ ....... 5 
- Application of internal  taxes to imports  ................................ ................................ ........  5 
C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS  ................................ . 6 
- Industrial policy, including subsidies  ................................ ................................ ...........  6 
- Technical barriers to trade, standards and certification ................................ ...................  6 
- Sanitary and phytosanitary measures  ................................ ................................ ..........  7 
- Agricultural Policies  ................................ ................................ ................................ .. 8 
(c) Internal Policies  ................................ ................................ ................................ ....... 8 
V. TRADE -RELATED INTELLECTUAL PROPERTY REGIME  ................................ .............  10 
 
  WT/ACC/COM/49  
 
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  I. ECONOMIC POLICIES  
- Monetary and Fiscal Policy  
Question 1 
We reserve on finalizing this sub -section. We continue to work with Comoros on an issue 
that has some coverage in this sub -section, namely paragraph 14 with regards to the 
OHADA discussion on branching, and which i s covered in greater detail under the trading 
rights sub -section; Adjustments to the text in this sub -section may be required based on 
commitments made under sub -sections on Trading Rights.  
Reply : 
The text of the Report has been adjusted.  
IV. POLICIES AFFE CTING TRADE IN GOODS  
- Trading Rights  
Question 2 
Page 24, paragraph 83: "The representative of Comoros said that that the overall legal 
framework for conducting business in Comoros was provided by the OHADA Uniform Act 
on Commercial Companies and Economic Interest Groups." Could Comoros clarify if it is 
planning to improve Comoros’ enforcement mechanism concerning decisions taken by the 
Organization for the Harmonization of Business Law in Africa (OHADA)?  
 
Reply : 
As a member of OHADA, the Union of the Comoros applies all the decisions taken by the 
Organization. To this end, any modification or improvement to the enforcement mechanisms for 
texts relating to the Organization relies on the willingness of all members.  
Question 3 
Paragraphs 88 - 89: Thank you for providing additional docume nts that further contribute 
to Members' understanding of Comoros' implementation of the OHADA Uniform Act. These 
documents include: Opinion No. 06/2017/AC of the Common Court of Justice and 
Arbitration (CCJA) of the Organization for the Harmonization of Bu siness Law in Africa 
(OHADA), CCJA Opinion No. 002/2016 of 18 October 2016, and CCJA's Explanatory Note 
on the OHADA regime applicable to branches. We suggest updating these two paragraphs 
to reflect the content of the above -mentioned documents. For exampl e, "He added that, 
pursuant to an advisory opinion from the OHADA Court (No. 002/2016 of 
18 October  2016),  foreign companies operating in the aviation sector had been allowed 
to maintain a branch beyond the four -year period (initial two -year period and non -
renewable two -year extension period) on the basis that they were companies operating 
under a 'specific regime'." The 2017 OHADA Court advisory opinion (No. 06/2017/AC) 
elaborated that the concept of "companies operating under a specific regime" referred t o 
any company established in accordance with the provisions of the Uniform Act, which, 
because of the specific nature of its activities, had a distinctive status or was governed by 
particular regulations provided for in domestic legislation or internationa l law. As 
reflected in the Explanatory Note, Comoros interpreted these opinions on Article 120 to 
allow for unlimited extensions for companies operating in regulated industries, including 
banking, insurance, and oil, gas, and mining, in addition to the avi ation industry.  
We request that the following commitment paragraphs be added at the end of this sub -
section:  
• New paragraph 96: The representative of Comoros confirmed that Comoros would 
act in a manner consistent with its WTO obligations regarding the regi stration of WT/ACC/COM/49  
 
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  branches by foreign companies, stating that, for example, when a foreign company 
operating in the banking or insurance industry requests extension of the 
registration of a branch beyond the four -year period, the Minister of Trade shall 
grant a waiver to enable that branch to continue operations beyond the four -year 
period, consistent with Comoros' commitments in its Schedule of Specific 
Commitments on Trade in Services.  The Working Party took note of these 
commitments.  
• New paragraph 97: The representative of Comoros further confirmed that from the 
date of accession, Comoros would grant any natural or legal person, regardless of 
physical presence or investment in Comoros, the right to be the importer of record 
of any product allowed to be impo rted into Comoros, at any level of distribution, 
and that its laws and regulations relating to the right to trade in goods and all fees, 
charges or taxes levied on such rights would conform fully with its WTO 
obligations, including Articles VIII:1(a), XI:1 , and III:2 and III:4 of the General 
Agreement on Tariffs and Trade 1994, Article III of the General Agreement on 
Trade in Services, and Article 63 of the WTO Agreement on Trade -Related 
Intellectual Property Rights.  He also confirmed that full rights to im port and export 
would be granted in a non -discriminatory and non -discretionary manner from the 
date of accession, and any requirements for commercial registration or application 
for trading rights would be for customs and fiscal purposes only, would not re quire 
investment in Comoros nor confer the right to distribute there, and would not 
constitute a barrier to trade.  The Working Party took note of these commitments.  
Reply : 
The Union of Comoros accepts these commitment paragraphs.  
A. IMPORT REGULATIONS  
- Other duties and charges  
Question 4 
Follow up comment to Question 13 and 14: the response provided by Comoros in 
WT/ACC/COM/42  included reference to Order No.  22-013/MFBSB/CAB of 2  March  2022 
which, according to the table below, sets out  the expected timeframe for the elimination 
of ODCs (i.e., RCCI, AI, RCI, PI, and RAU). These ODCs were identified during bilateral 
market access negotiations on goods, and are inscribed in Comoros' consolidated 
Schedule of Commitments for Goods at zero. T hese commitments were agreed to by 
Comoros in 2021 to progressively eliminate these ODCs according to its Action Plan on 
Customs Formalities under Fees and Charges. In earlier versions of the Working Party 
Report (e.g., WT/ACC/SPEC/COM/5/Rev.3  and WT/ACC/SPEC/COM/5/Rev.4 ), Comoros 
indicated that the RCCI would be eliminated in 2023, the AI and RCI in 2024, and the PI 
and RAU in 2025. In the latest version of the WP Report (Rev.5) and Action Plan (Rev.7), 
the dates were updated yet again to reflect the table (see WT/ACC /COM/42 , Question 
14). Comoros needs to finalize these agreed to commitments through the appropriate 
process prior to accession.  
Description  Action required  Time frame  
Elimination of ODCs (RCI, 
RCCI, AI and PI) at the 
customs cordon in the Union 
of the Comoros  Provision to be made for the 
elimination of the RCCI, AI and 
RCI and PI in the draft Finance 
Law due to come into force in 
2024 which will be adopted at the 
end of 2023.  First quarter of 2024  
 
Modality for th e collection of 
the Single Administrative 
Charge (RAU) at customs  Provision to be made for the 
modality for the collection of the 
RAU in the 2025 Finance Law, 
which will be adopted at the end 
of 2024  First quarter of 2025  WT/ACC/COM/49  
 
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  Paragraph 109: Regarding the bracketed text, we suggest using the last day of the 
trimester which Comoros has identified as the time frame that these other duties and 
charges will be eliminated. For example, instead of "eliminate in the first quarter 2024", 
it should say  "eliminated by 31 March 2024."  
Reply : 
The table setting out the schedule for the elimination of other duties and taxes has been updated:  
Description  Action required  Time frame  
Elimination of the Chamber of 
Commerce and Industry Fee 
(RCCI /CCIA ) at the customs 
cordon  Eliminated by Order 
No. 23/544/03/MFBSB/CAB of 
3 October 2023  1 January 2024  
Elimination of AI and PI at the 
customs cordon in the Union of 
the Comoros  The AI PI are eliminated by the 2024 
Finance Law.  1 July 2024  
 
Elimination of  the International 
Cooperation Charge (RCI) at the 
customs cordon  Provision to be made for the 
elimination of the RCI in the 2025 
Finance Law (to be adopted in 
December 2024)  1 April 2025  
Provision to be made to replace 
the ad valorum  RAU charge with 
a specific flat fee  Provision to be made for the 
replacement of the RAU in the 2025 
Finance Law (to be adopted in 
December 2024)  1 April 2025  
- Fees and charges for services rendered  
Question 5 
Paragraph 117: We note that there is bracketed text in this commitment paragraph in 
relation to the date/timeframe that Comoros agrees to bring all of its fees and charges 
into compliance. We request Comoros use the specific date that signifies the end of the 
agreed to trimester in the commitment paragraph, i.e., "… no later than 31 March 2025…"  
Reply : 
The table setting out the schedule for the elimination of fees and charges has been updated.  
- Application of internal taxes to imp orts 
Question 6 
Page 33, paragraph 122: …”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. VAT 
implementation was also provided for in the Interim Developme nt Plan 2020 -2024 …and 
in an action plan by the Ministry of Finance. VAT implementation was foreseen in 2026.” 
Could Comoros give a state of play on the work of the planned new value added tax?  
Reply : 
The Government of the Union of the Comoros has scheduled the implementation of VAT for 2027.  
 
A request for technical assistance will shortly be addressed to the IMF so that it can support the 
Union of the Comoros in implementing VAT.  
 
In this regard, a detailed action plan for VAT implementation will be submitted to WTO Members as 
soon as possible  (see document WT/ACC/COM/47) . WT/ACC/COM/49  
 
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  Question 7 
We request that this commitment paragraph be added at the end of this sub -section:  
New paragraph 123: The representative of Comoros confirmed that from the date of 
accession, Comoros would ensure that its laws, regulations and other measures relating 
to internal taxes and charges levied on imports, including the consumption tax ( taxe de 
consumption ) and the excise tax ( droit d'accise ), would be in fu ll conformity with its WTO 
obligations, including Articles I and III of the General Agreement on Tariffs and Trade 
1994, and that Comoros would implement such laws, regulations and other measures in 
full conformity with those obligations. He further noted that the internal taxes would be 
replaced with a Value Added Tax (VAT) in accordance with the Action Plan provided in 
Table XX.  The representative from Comoros further confirmed that the VAT would be 
applied in accordance with the WTO Agreement, including Articles I, II, III, and VIII of 
the General Agreement on Tariffs and Trade 1994.  The Working Party took note of these 
Commitments.  
Reply : 
The Union of the Comoros agrees to include this commitment paragraph.  
C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN  GOODS  
- Industrial policy, including subsidies  
Question 8 
Would Comoros considers looking into accepting the WTO Fisheries Subsidies Agreement 
as part of its WTO accession?  
Reply : 
The Union of the Comoros takes note and accepts the ratification of the WTO Agreement on Fisheries 
Subsidies.  
Question 9 
We would like the following commitment language to be i ncorporated in the draft Working 
Party Report at the end of the chapter on Industrial Policy, Including Subsidies:  
 
"The representative of Comoros confirmed that, unless the 2022 Agreement on Fisheries 
Subsidies or any subsequent comprehensive fisheries disciplines have already  entered 
into force  by that time, the Union of Comoros shall accept the relevant f isheries amending 
protocol or protocols at the same time as it accepts its WTO Accession Protocol. The 
Working Party took note of this commitment."  
Reply : 
The Union of the Comoros agrees to include this commitment paragraph.  
- Technical barriers to trade, standards and certification  
Question 10 
Paragraph 181: states "The representative of Comoros added that all official acts were 
published in the Official Journal and on its website. The Official Journal Service of the 
Secretariat -Gene ral 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. There 
had never been an instance when technical regulations were not published. When WT/ACC/COM/49  
 
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  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 draft measures before publication. 
Comoros intended to allow a reasonable interval after publication to allow Members time 
to comment on draft technical regulations as per the provisions of Article 2.12 of the TB T 
Agreement. In addition, Comoros planned to develop guidance for authorities on minimum 
timeframes for public consultation on draft technical regulations, particularly those that 
might affect trade and investment."  
Transparency in national regulatory regi mes is important and we thank Comoros for 
setting up a TBT enquiry point. To address some confusion about Comoros' publication 
procedures for technical regulations, we would appreciate if Comoros could clarify the 
stage at which regulations are published i n the Official Journal.  
• Specifically, are regulations published in the Official Journal in their draft or final 
stage?  
• If draft regulations are not published in the Official Journal, which publication or 
website would interested parties find draft regula tions available for public 
comment?  
• Also, could Comoros confirm whether the guidance developed for authorities on 
minimum timeframes for public consultation would reflect WTO guidance of at 
least 60 days for a comment period on draft regulations?  
Reply : 
Technical regulations are published in their final stage in the Government's Official Journal 
(munganyo.km).  
Draft regulations are circulated to interested parties for comment and consultation before final 
validation. National validation workshops, which p rovide opportunities for making comments, could 
also be organised.  
The Union of the Comoros confirms in this regard that a minimum public consultation period of 
60 days is observed.  
- Sanitary and phytosanitary measures  
Question 11 
We request that this commitment paragraph be added at the end of this sub -section:  
New paragraph 199: The representative of Comoros confirmed that Comoros would 
progressively implement the WTO Agreement on the Application of Sanitary and 
Phytosanitary Measure s in accordance with the Action Plan provided for in Table XX.  He 
further confirmed that during the transition period, existing measures would be applied 
on a non -discriminatory basis, i.e., providing for national treatment and MFN treatment 
to all imports . Measures in place at the time of accession and already consistent with the 
provisions of the WTO Agreement on the Application of Sanitary and Phytosanitary 
Measures would not be subject to transition.  Comoros would ensure that any changes 
made in its law s, regulations and practices during the transition period would not result 
in a lesser degree of consistency with the provisions of the WTO Agreement on the 
Application of Sanitary and Phytosanitary Measures than existed at the date of 
accession.  Full impl ementation of the WTO Agreement on the Application of Sanitary and 
Phytosanitary Measures would start from 1 July 2025 without recourse to any further 
transition period.  He confirmed that Comoros would consult with Members upon request 
if the transition pe riod affected their trade negatively.  The Working Party took note of 
these commitments.  
Reply : 
The Union of Comoros agrees to include this commitment paragraph.  WT/ACC/COM/49  
 
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  - Agricultural Policies  
(c) Internal Policies  
Question 12 
We have a couple of clarification/questions related to WT/ACC/SPEC/COM/5/Rev.5  and 
the updated document WT/ACC/SPEC/COM/3/Rev.1  titled Information on Domestic 
support and export subsidies in agriculture, which was submitted in July 2023.  
Paragraph 223: Comoros states that vanilla producers received support in the form of crop 
insurance as relief from natural disasters (Cyclone Ke nneth) and has reported "Support 
for vanilla producers" under paragraph 8 of Annex 2 of the Agreement on Agriculture in 
in Supporting Table DS:1 of WT/ACC/SPEC/COM/3/Rev.1 . Further clarifications with 
regards to how this measure is implemented and how it meets the criteria of the 
paragraph 8 would be appreciated.  
How is eligibility for this relief program determined?  
Reply : 
Cyclone Kenneth was declared a natural disaster that affected the vanilla sector disproportionately. 
This relie f programme is open, without exception, to all vanilla producers to compensate loss of 
income and damage suffered as a result of Cyclone Kenneth.  
Question 13 
Please explain the process for determining payments for eligible producers.  
Reply : 
The procedure for providing support to producers in the form of crop insurance is determined on the 
basis of an assessment of damage caused be Cyclone Kenneth. On this basis, producers must be 
registered with the Project Unit and have valid proof of the d amage caused by the cyclone.  
Question 14 
Please clarify how this complies with paragraph 8 of Annex 2.  
Reply : 
The payments were triggered after official recognition of the natural disaster. Payments were made 
as a result of significant losses (above 30%) and were capped at the level of the losses incurred. 
The beneficiary producers were not subject to any future production obligation.  
Question 15 
Paragraph 223: Comoros highlights that, in accordance with Order  No. 012 -004/VP -
MPEEIA/CAB, imports of agricultural and fishing inputs are exempt from the payments of 
taxes and customs duties. It is also noted in Supporting Table DS:2 of 
WT/ACC/SPEC/COM/3/Rev.1 , Comoros has reported under Articl e 6.2 input subsidies 
generally available to low -income or resource poor producers.  
Please confirm whether these exemptions from border measures in the Working Party 
Report are those notified as domestic support.  
Reply : 
The Union of the Comoros confirms t his. WT/ACC/COM/49  
 
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  Question 16 
Please clarify why Comoros considers these border measures to be domestic support 
measures.  
Reply : 
The Union of the Comoros considers the exemptions from taxes and customs duties granted to 
producers at the border to be sub sidies (domestic support) because the revenue collected from the 
duties and taxes would have been allocated to the national budget.  
Question 17 
Please identify whether there are separate input subsidy programs for feed, seeds, 
fertilizer, and pesticides or if there is a single general input subsidy measure.  
Reply : 
The measure  is general regardless of the subsidy programme selected for any agricultural inputs, 
pursuant to the provisions of Decree No. 012 -004/VP -MPEEIA/CAB . 
Question 18 
How are the values notified in Supporting Table DS:2 calculated?  
Reply : 
The no tified values are the cumulative amounts granted (budgetary expenditures) for each 
agricultural input over a given period.  
Question 19 
Please describe who is eligible to receive these input subsidies and how Comoros defines 
low-income or re source poor.  
Reply : 
In general, Comorian farms are small and family -run. Many establishments are engaged in small -
scale livestock farming. Poor and vulnerable producers receive input subsidies from the Government 
in order to be able to carry out an agricul tural activity. Farmers who have submitted an agricultural 
programme, and who have technical productive capacities but lack sufficient financial resources 
capable of ensuring a commonly justified agricultural investment programme, are eligible and can 
receive these subsidies, pursuant to the provisions laid down in Decree 
No. 012-004/VP -MPEEIA/CAB.  
Question 20 
Paragraph 224: "No domestic support or export subsidies have been provided in 
agriculture since 2020." However, in Supporting Tables  DS:1 and DS:2 of 
WT/ACC/SPEC/COM/3/Rev.1 , Comoros does provide several different domestic support 
measures.  
Please confirm whether this sentence in paragraph 224 is incorrect or whether the 
sentence was meant to refer to certain types of domestic support.  
Reply : 
Paragraph 224 states explicitly that there has been no domestic support, which has trade -distorting 
effects or a minimal impact on production. However, the domestic support measures listed in Tables WT/ACC/COM/49  
 
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  DS:1 and DS:2 h ave been introduced on the basis of exemptions from the reduction commitments, 
pursuant to Annex 2 to the Agreement on Agriculture.  
V. TRADE -RELATED INTELLECTUAL PROPERTY REGIME  
Question 21 
Page 83: In WT/ACC/SPEC/COM/5/Rev.5 , sub -section "Measures to Control Abuse of 
Intellectual Property Rights" is yet to be completed. If Comoros does not implement 
measures to control abuse of IPR, please indicate that this is the case in this sub -section.  
Reply : 
Comoros' intellectu al property legislation contains no specific provisions with respect to the control 
of potential abuse of intellectual property rights. Comoros' Competition Law is consistent with the 
provisions of the TRIPS Agreement.  
 
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