RESTRICTED  
  
WT/ACC/COM/30  
 
21 June 2021  
(21-5084) Page: 1/57 
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 21 June 202 1, is being circulated at the request of the 
Delegation of the Union of the Comoros . 
 
_______________  
 
 
 
  WT/ACC/COM/30  
 
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  TABLE OF CONTENTS  
1. REVIEW OF THE REVISED DRAFT WORKING PARTY REPORT 
(WT/ACC/SPEC/COM/5/REV.1)  ................................ ................................ ..............  4 
II. ECONOMIC POLICIES  ................................ ................................ ..............................  6 
- Monetary a nd Fiscal Policy  ................................ ................................ ...........................  6 
- Foreign exchange and payments  ................................ ................................ ..................  9 
- Investment regime  ................................ ................................ ................................ ... 10 
- State owners hip and privatization ................................ ................................ ...............  14 
- Pricing policies  ................................ ................................ ................................ .........  15 
- Competition Policy  ................................ ................................ ................................ .... 18 
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES  ................................ ........  19 
- Powers of Executive, Legislative, and Judicial Branches of Government  ...........................  19 
IV. POLICIES AFFECTING TRADE IN GOODS  ................................ ................................  20 
- Trading Rights  ................................ ................................ ................................ .........  20 
- Trade facilitation  ................................ ................................ ................................ ...... 22 
A. IMPORT REGULATIONS  ................................ ................................ .........................  23 
- Ordinary Customs Tariffs  ................................ ................................ ...........................  23 
- Other duties and charges  ................................ ................................ ..........................  23 
- Tariff rate quotas, tariff exemptions  ................................ ................................ ............  23 
- Fees and charges for services rendered  ................................ ................................ ....... 23 
- Application of internal taxes to imports  ................................ ................................ ....... 24 
- Quantitative import restrictions, including prohibitions, quotas, and licensing 
systems  ................................ ................................ ................................ ..................  24 
- Customs Valuation  ................................ ................................ ................................ ... 26 
- Rules of Origin  ................................ ................................ ................................ .........  28 
- Other Customs Formalities  ................................ ................................ ........................  29 
- Anti-dumping, countervailing duties, safeguard regimes  ................................ ................  29 
B. EXPORT REGULATIONS ................................ ................................ ..........................  29 
- Customs tariffs, fees and charges for services rendered, application of internal 
taxes to exports  ................................ ................................ ................................ ....... 29 
- Export Subsidies  ................................ ................................ ................................ ...... 30 
C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS  ...............................  31 
- Technical Barriers to Trade  ................................ ................................ ........................  31 
- Sanitary and phytosanitary measures  ................................ ................................ .........  36 
- State -trading entities  ................................ ................................ ................................  42 
- Transit  ................................ ................................ ................................ ....................  43 
- Agricultural policies  ................................ ................................ ................................ .. 43 
V. INTELLECTUAL PROPERTY  ................................ ................................ .....................  45 
- Intellectual property rights policy  ................................ ................................ ...............  45 WT/ACC/COM/30  
 
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  - Participation in international intellectual property agreements  ................................ ........  45 
- Copyright and related rights  ................................ ................................ ......................  46 
- Geographical indications, including appellations of origin  ................................ ...............  50 
VI. POLICIES AFFECTING TRADE IN SERVICES  ................................ ............................  50 
VII.  TRANSPARENCY  ................................ ................................ ................................ .... 51 
- Publication of information on trade  ................................ ................................ .............  51 
VIII.  TRADE AGREEMENTS  ................................ ................................ .............................  52 
2. REVIEW OF THE ACTION PLANS (WT/ACC/COM/23)  ................................ ............  53 
 
 
 
 
  WT/ACC/COM/30  
 
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  1. REVIEW OF THE REVISED DRAFT WORKING PARTY REPORT 
(WT/ACC/SPEC/COM/5/REV.1)  
Question 1 
• We are pleased that Comoros is reengaging after more than two years. We 
support Comoros' intention to advance its accession process.  
• We acknowledge there is significant work ahead. We are not d iscouraged by this, 
and we trust that Comoros is not discouraged, either.  
• We firmly believe that the hard work and reforms undertaken by Comoros during 
the WTO accession process will lay important groundwork for its long -term 
growth and success. We also fi rmly believe that the implementation of WTO rules 
and principles is an important building block for sustainable development, for 
countries at every stage of development.  
• For the next Working Party meeting, we ask Comoros to submit replies to 
Members' quest ions, update the draft Working Party Report, revise its Action 
Plans, and -importantly -make progress on legislation and reforms that will 
advance several areas of this accession process.  
• We wish to underscore this point. At this stage in the accession proce ss, it is 
becoming increasing important for Comoros to use the period in between 
Working Party meetings to make substantial progress in enacting legislation that 
implements WTO rules in its trade regime, and in enacting the domestic reforms 
requested by Me mbers. In our view, a scheduling a Working Party meeting 
without having made significant substantive progress would not help.  
• We emphasize that Comoros' legal regime will need to be WTO -consistent prior 
to the date of accession. In other words, all laws, regulations, orders, and 
decrees necessary to align Comoros' regime with the WTO agreements must be 
enacted prior to the date of accession.  
• We understand  that Comoros is assess ing the  technical assistance it needs to 
make such progress in several are as of the draft WP  Report . We strongly 
encourage Comoros to pursue that technical assistance as soon as it is ready, 
and to make these needs known to Members and to the Secretariat.  
• A key feature of the accession process is the opportunity to identify, pur sue, and 
benefit from technical assistance needed for the applicant to learn and 
implement WTO rules.  
• Regarding draft commitment language, we would advise Comoros to focus its 
energy and resources on developing a WTO -consistent trade regime, rather than 
on proposing draft commitment language at this time. Progress in implementing 
WTO rules and principles in the trade regime is critically important to advancing 
this process.  
• We look forward to continuing our strong engagement with Comoros as it 
undertakes this important work.  
• We ask that Comoros work with the Secretariat to comprehensively update the 
draft WP  Report . A number of references throughout the report appear dated.  
o For example, in Paragraph 5, has there been any update with respect to t he 
Enhanced Heavily Indebted Poor Countries Initiative? We also understand 
that as of 2019, poverty affected 38 percent of the population, according to 
the IMF.  WT/ACC/COM/30  
 
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  o Paragraph 6 refers to the Accelerated Growth and Sustainable Development 
Strategy for 2015 -19. Now that we are nearing the end of  2020, this reference 
should be updated to reflect the current strategy.  
• In Paragraph 7, we take note of Comoros' statement that it is in need of technical 
assistance during the accession process.  
o This in important feature  of the accession process, particularly for LDCs, 
whereby the applicant identifies specific technical assistance it needs in 
implementing WTO rules in its trade regime.  
o This technical assistance needs to be provided during the accession process, 
because ea ch applicant's trade regime needs to be consistent with the WTO 
agreements before the date of accession.  
o This is a good time for Comoros to raise specific technical assistance needs 
to the attention of the Working Party, so that appropriate discussions can  
begin.  
• Regarding technical assistance, we need to acknowledge that Comoros is in 
arrears concerning its assessed contributions. As a result, Comoros is subject to 
Category II administrative measures, which include: no access to the entire WTO 
website; the  Working Party (WP) Chair reminding the Observer of its financial 
obligations during the WP meeting; and no access to training or technical 
assistance. We urge Comoros to resolve its arrears as soon as possible.  
Answer : 
Since  2019, the Union of the Comor os has developed a long-term development plan, the 2030 
Emerging Comoros Plan (PCE). This Plan outlines  the country's  ambition to become an emerging 
country and sets the tone for all actors:  the State , the private sector , intermediary agencies,  civil 
society and developing partners to work towards this common goal . 
The country has initiated significant reforms at all levels with a view to making  the structural changes 
that are conducive to such emergence . 
With a gross per capita income of USD  1,360, the Comoros has recently been ranked in the lower 
echelons of the  middle -income countries. Its ambition is to move up to the higher rankings  of USD  
4,000 by 2030 by drawing on the success stories  of other emerging countries  to place the Comoros 
on the pathwa y to economic expansion, break the cycles of low, volatile growth and create a growth 
dynamic that should  see an average growth rate of  over 7.5% by 2030.  
The economy is not very competitive and operates at a sub -optimal balance, characterized by slow 
growth , fairly stable domestic revenue, low investment, fairly stagnant production  and uncompetitive 
factor costs . This growth is driven essentially by domestic demand buoyed up by remittances from 
nationals living abroad, the labour force and the support of development partners.  
The economy is also characterized by a narrow -base growth  and heavily unbalanced foreign trade , 
marked by a structural trade balance deficit . This deficit is nevertheless covered by remittances and 
development partner financial fl ows. Together, these resources consolidate the currency reserves  of 
the Central Bank, that can cover over  7 months of importing goods and services . Inflation is 
contained.  
The Comorian economy has evolved in a context of inflation  contained below 3% over t he past 
20 years thanks to a prudential monetary policy . This overall price control policy  will be pursued and 
should enable the inflation rate to remain below  3%.  
The Emerging Comoros Plan will be communicated to the Secretariat .  
The Accelerated Growth and Sustainable Development Strategy  for 2018 -2021 (SCA2D) is being 
updated . WT/ACC/COM/30  
 
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  The Government of the Comoros has paid half of its outstanding contributions to the WTO.   
A technical assistance plan for during and after its accession will be submitted to the Working Party 
in the coming months . 
II. ECONOMIC POLICIES  
- Monetary and Fiscal Policy  
Question 2 
Paragraph 12: In this paragraph, Comoros states there is no restriction on the opening of 
foreign banks or bank branches in Comoros, provided the conditions for granting approval 
by the BCC were met. However, we also understand that under OHADA's Uniform Act on 
Commercial Companies and Economic Interest Groups, as described in Paragraph 70, the 
branch of a company that is registered by a foreign person outside the OHADA area must 
become "affiliated" with a company incorporated un der the law of an OHADA member 
State within two years of its creation. If it does not do so, the branch can be deregistered.  
• How does this apply to bank branches? As an example, let's say that a German 
bank establishes a branch in Comoros. That branch does  not become affiliated 
with a company that is incorporated under the law of an OHADA member State 
within two years of its establishment. What would happen in that instance?  
Answer : 
If the bank branch belongs to a foreign person, it must be affiliated with a pre-existing company or 
a company to be created, which is constituted under the law of one of the States Parties, two years 
after its establishment at the latest, unless the obligation is waived by an order issued by the trade 
minister of the State Party  in which the bank branch is located.  
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.   
In the event of non -compliance with the provisions referred to in the first paragraph of this Article, 
the registrar or the competent body of the State Party will proceed with the removal of the branch 
from the Trade and Personal Property Credit Register, following a decision issued by the competent 
court, acting o n demand, upon its request or that of any interested party.  
The decision to remove the branch will be published by the registrar or the competent body of the 
State Party in a journal authorized to publish legal notices by the State Party (Article  120 OHADA ). 
Thus, this German bank must be removed from the register .  
Question 3 
Paragraph 13:  We have several questions about the Large Enterprise Directorate (DGE), 
so that we can better understand corporate taxation in Comoros. We understand from 
Paragraph 74 that all businesses are required to register with the DGE to obtain a tax 
identification number (NIF).  
• The paragraph states that Comoros recently refocused the activities of the DGE. 
Please explain what changes were made.  
• Comor os states that DGE is responsible for the taxation of all enterprises with a 
turnover of more than KMF 20,000,000 (about USD  $48,000 ). Which entity is 
responsible for the taxation of enterprises with a turnover of less than that 
amount?  WT/ACC/COM/30  
 
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  Answer : 
The Large Enterprise Directorate (DGE) has replaced the former Business Taxation Service, which 
was responsible for the taxation of all companies with a turnover of KMF  20 million  or more . The DGE 
is in charge of the taxation of companies with a turnover exceeding K MF 80 million. The taxation of 
other companies with a turnover between KMF  20 million and 80  million is the responsibility of the 
Directorate of Small and Medium -Sized Enterprises (DPME).  
Question 4 
Paragraph 16: We note that Comoros has n ot yet described the regional authority units, 
including their composition and responsibilities. Please add this information to the draft 
WP Report . 
Answer : 
Under Article  2 of Law No. 11/005/AU of 7  April 2011 on decentralization in Comoros, the communes 
provide the institutional framework for the participation of the population in national life. They ensure 
the development of the population and its expression  of diversity, and the manifestation  of 
democracy at the communal level.  
The communes decide on matters within their competence though their own deliberations. 
They contribute to economic, cultural, scientific and health development, to land administration and 
management, to the protection of the environment and to the improvement of living standards.  
The communes have decision -making powers in all areas of competence conferred upon them 
by law.  
Under Article  5 of this Law, a commune comprise s the following two bodies:  
1. A deliberative body  - the communal council; and  
2. An executive body - the mayor .  
"Local authorities" and "communes" are interchangeable terms.  
Question 5 
Paragraph 17: The information in this paragraph is beco ming quite dated. Please update 
it to describe the current situation. Have Comoros' efforts succeeded as intended? If the 
issues have been fully resolved, the historical detail can be removed.  
Answer : 
Fiscal space is limited. Public revenues are anaemic, resulting in a reliance on development partners 
to finance capital expenditures. As a result, Comoros has been implementing a policy to boost  
revenues and stabilize government expenditure since 2017.  
This policy has three main elements:  
(1)  To improve the mobilization of domestic revenue, through support to enhance the 
performance of the General Tax and Property Administration (AGID) with a view, in particular , 
to its integration into the future revenue agency of Comoros . This element  reflects  the tax 
administration 's performance requirements and is intended to compensate for the significant 
decrease in customs revenue expected with  the ratification of the Economic Partnership 
Agreement (EPA) and the forthcoming  accession of the Union of the Co moros to the World 
Trade Organization (WTO).  
(2)  To help the Ministry of Finance, Budget and the B anking Sector and external audit bodies to 
improve  the programming,  implementation,  monitoring and auditing  of the budget, by WT/ACC/COM/30  
 
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  ensuring that public resources  are allocated and used efficiently and ef fectively  in order to 
meet the country's development needs . 
(3)  To equip the financial administrations with skills in a sustainable manner and to support their 
performance  improvements , by support ing the initial and continuous training of the human 
resources responsible for managing public finances.  
This strategy has resulted in a significant improvement in the fiscal balance, even though the public 
financial management system still faces several str uctural challenges . 
Question 6 
Paragraph 20: We take note, again, that Comoros intends to replace all currently 
applicable internal taxes with a new value -added tax (VAT), and a draft VAT law would be 
prepared with the support of the IMF. It is important to take a moment to discuss this 
intention, given the importance of tax reform to Comoros' accession process.  
• As the Working Party has discussed previously, Comoros will need to eliminate 
its rather expansive "other duties and charges" (ODC s) and bind them at zero in 
its Goods Schedule, prior to accession. Imported goods will face a customs duty 
at the border, but not other charges, other than fees and charges for services 
rendered as set forth in GATT 1994 Article VIII. This reflects an imp ortant 
principle of membership in this organization.  
• Of course, Members recognize that eliminating ODCs may require that a 
government find other ways to replace the revenue. Many acceding governments 
have achieved this through internal tax reform.  
• We note that the IMF is also encouraging Comoros to reform its tax policy and 
administration to increase revenue in an efficient manner, for purposes of 
investment in physical and human capital while preserving debt sustainability. 
Tax collection is a signifi cant challenge - in the 2020 World Bank's Doing 
Business Indicators, Comoros ranks 168 out of 190 countries in paying taxes.  
• In its most recent Article IV Consultation Report, the IMF recommended several 
opportunities for "quick wins" for Comoros. This inc lude (1) broadening the tax 
base to include a larger share of already known companies in the taxpayer rolls; 
(2) following up more determinedly with delinquent taxpayers; (3) eliminating 
unproductive fiscal spending, such as on keeping the postal bank aflo at; and (4) 
removing exemptions and stop granting new exemptions. The IMF noted that 
some efforts are underway, and more is needed.  
• The IMF also stated its view that tax administration must be improved 
substantially before introducing a VAT, an administrat ively challenging tax.  
• It is important to note these issues because we do not get any sense of them, or 
Comoros' efforts to address them, by reading the draft Working Party Report. 
However, our sense is that tax reform in Comoros is very important to this 
accession process.  
• My delegation will not comment today on the IMF's assessments, nor are we 
asking Comoros to pursue one strategy or the other. However, we ask that 
Comoros work with the Secretariat to more fully explain in the draft WP  Report  
its strategy to improve tax administration. In terms of sequencing, is Comoros 
pursuing administrative improvements before it begins to implement a VAT? If 
so, what are those administrative improvements?  
• Finally, I would like to note our assessment that t his is an important area of 
immediate focus for Comoros, so that it can make changes to its trade regime 
that are necessary for the WTO accession process to advance.  WT/ACC/COM/30  
 
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  Answer : 
• The Government of Comoros has undertaken to progressively eliminate other duties a nd 
charges (ODCs)  within a transition period of  three years after the accession. After this period, 
only customs duties will be applied for all imported goods . 
• In the context of improving tax administration, the Government created the General Tax 
and Prope rty Administration (AGID) by means of Law  No. 12-004/AU of 21  June 2012.  
The process of effectively setting up this administration is still ongoing.  
 
• As part of its efforts to improve public administration, the  Union of Comor os has developed 
the following  strategy : 
 
− new orientation and organi zation of public administration ; 
− reform of the judicial system ; 
− establishment of an anti -corruption body ; 
− ensure effective decentralization.  
- Foreign exchange and payments  
Question 7 
Paragraph 23: We thank Comoros for its response to Question 4 in WT/ACC/COM/27. 
However, we remain concerned that the foreign exchange surrender requirement creates 
a burden for traders. As we understand it, an enterpr ise that needs to use its foreign 
currency revenue from exports to pay for imports cannot simply take its foreign currency 
revenue, convert the portion that it needs to pay suppliers, workers and taxes, and 
immediately use the remainder to pay for imports.  It must surrender the full amount to 
the central bank through an approved dealer. If that company needs foreign currency the 
very same day to pay for imports, it must re -convert its domestic currency into foreign 
currency.  
In addition, surrender requirements vest a monopoly on foreign exchange dealing in the 
central bank that confers formidable powers to manipulate that monopoly. For example, 
a central bank can set priorities according to which foreign exchange will or will not be 
supplied to impo rters. It can charge low rates of exchange for foreign currencies 
purchasing essential imports, and high rates for foreign currencies purchasing luxury 
imports. It can subsidize exports to certain countries by extending advantageous rates to 
those earning especially desirable currencies. This is not an exhaustive list. A particular 
problem is that such monopoly power can be exercised with almost no transparency.  
• We will request that Comoros eliminate its foreign exchange surrender 
requirement prior to accession. There are other ways to manage the balance of 
payments that do not raise these trade -related concerns.  
Answer : 
Comoros has duly noted this recommendation. A feasibility study on the removal of this requirement 
will be carried out.  
Question 8 
Paragraph  22: "He noted that Law No. 80 -08 of 26 June 1980 had fully liberalized the 
foreign exchange system. Under Decision No. 98/683/EC of the Council of the European 
Union of 23  November  1998, Comoros had entered into a commitment with t he European 
Union on exchange rate matters, which established a fixed parity between the euro and 
the Comorian franc (BCC Circular No.02 99 on the parity between the euro and the WT/ACC/COM/30  
 
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  Comorian franc). The exchange rate was set at €1 = KMF 491.9677. He added tha t the 
Comorian franc was fully convertible. " 
Does Comoros have any plan to change its foreign exchange rate regime from pegged to 
floating, or at least to be more flexible?  
Answer : 
The Government of Comoros does not currently plan to change this pegged exc hange rate regime.  
- Investment regime  
Question 9 
Paragraph 26: "The representative of Comoros said that Comoros had adopted a new 
Investment Code in 2007 (Law No.  07-10/AU) with a view to boosting the country's 
attractiveness to investors by offering an updated package of benefits. " 
What kind of the benefits offering by the package of benefits? Please kindly provide details 
and some examples . 
Answer : 
Law No.  07-010/AU is no longer in force. A new Investment Code was adopted by Parliament on 
28 December  2020 and promulgated by the Decree of 30  January  2021 (Law No.  20-035/AU on the 
Investment Code).  
The new Code provides for rights and guarantees, as well as benefits for approved investment 
projects.  
These rights and guarantees include freedom of investment, equal treatment, property rights 
benefits, and the freedom to transfer capital and remuneration  (Articles 6 to 12).  
The benefits  granted include fiscal and customs incentives:  
− Customs incentives: suspensi on regimes for customs duties and taxes, and exemptions from 
import taxes and duties on approved goods.   
− Tax incentives: application of a corporation tax rate reduced to 15% or 10% in accordance 
with regimes A, B, C or D (investment amount).  
Question 10 
Paragraph 26, page 9: The representative of Comoros said that Comoros had adopted a 
new Investment Code in 2007… The policy tools used to attract foreign direct investment 
included… (ii) the elaboration of a programme for improving the business climate…  
Could Comoros please provide information on how it will improve the business climate?  
Answer : 
A package of structural reforms will make it possible to sustainably improve the business 
environment. The aim is to rank among the top ten reformers in "Doing Busi ness 2021". Three levers 
will be used, namely: (i) the establishment of a task force dedicated to rapid reforms which will put 
forward a reform plan every year, will benefit from support of the highest authorities and will mobilize 
all participating stakeh olders (public and private) in the implementation of the plan; (ii) the extensive 
computerization of procedures by means of ICT; (iii) the implementation of single windows involving 
several administrations, which will allow for considerable savings in term s of time and costs. Parallel 
to the emergency reforms to be carried out, an in -depth reform agenda will be undertaken to 
sustainably build an attractive business climate that facilitates investment.  WT/ACC/COM/30  
 
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  Question 11 
Paragraph 26, page 9: Could Comoros please p rovide information on what it does to 
combat corruption?  
Answer : 
The Government will work towards the implementation of a new independent structure to combat 
corruption and illicit enrichment. The aim of the missions and legal and institutional framework o f 
this structure will be to ensure, in particular, greater collaboration with judicial institutions, better 
communication with stakeholder institutions and greater openness to citizens.  
Question 12 
Paragraph 27:  Comoros states that all economic sectors are open to investment except 
where the undertaking would represent a threat to national security, the environment or 
public health, or would violate domestic legislation or regulations. Which entity in the 
government reviews investments to ensure the investment does not present these threats 
or violate domestic law? Does Comoros require pre -approval of investments and, if so, 
please describe the process?  
Answer : 
According to Article 4 of the Investment Code of 28 December 2020, all economic sectors  are open 
for investment except for those excluded from its scope of application . 
The Investment Code covers all activities that are not excluded from its scope of application, which 
include the following:  
1. The purchase and resale of goods ("activité de né goce"  as defined in Article 1 of the 
Investment Code) ; 
2. The activities eligible for specific sectoral codes, including telecommunications activities and 
oil exploration and  exploitation activities, where these activities already benefit, under 
specific sect oral codes, from investment protection clauses and/or tax and customs 
incentives;  
3. The activities of non -profit organizations ; and  
4. Banking, financial and insurance activities . 
In Comoros, there are two types of approval for guaranteeing investments:  
An operating authorization issued by the relevant technical ministry following the examination of the 
file (e.g. the Ministry of Health issues all approvals related to the health se ctor).   
The National Investment Promotion Agency (ANPI) examines investment projects and determines 
whether they are prohibited or regulated or unregulated. It assists promoters during the 
administrative process to obtain authorizations and approvals.  
The ANPI is the government body responsible for examining investments.   
The freedom to invest (freedom to conduct a business) is the rule in Comoros. However, certain 
activities are regulated,  and authorizations must be obtained to carry them out.  
The proced ure to obtain the benefits provided for by the Investment Code is as follows:  
− Submission of an approval request to the ANPI which examines the admissibility and form 
of the request (verification of documents required).  WT/ACC/COM/30  
 
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  − Examination of the substance of the r equest by members of the technical approval 
committee (approval or rejection).  
The approval request form will be submitted to the Secretariat .  
Question 13 
Paragraph 27: "All economic sectors were  open to investment except where the 
undertaking would represent a threat to national security, the environment or public 
health, or would violate domestic legislation or regulations. He clarified that  there was no 
specific list of sectors meeting these criteria. Domestic and foreign investors could  invest 
freely in Comoros taking into account the need to ensure the protection of health and 
public  health, social protection and public economic order (Article 4 of the Investment 
Code). " 
Are there any foreign investment projects that got rejected, given the nation al security, 
environment or public health, and domestic legislation/regulation violation reasons?  
Answer : 
According to Article 4 of the Investment Code of 28 December 2020, all economic sectors are open 
for investment except for those excluded from its sco pe of application . 
The Investment Code covers all activities that are not excluded from its scope of application, which 
include the following:  
1. The purchase and resale of goods ("activité de négoce"  as defined in Article 1 of the 
Investment Code) ; 
2. The activities eligible for specific sectoral codes, including telecommunications activities and 
oil exploration and  exploitation activities, where these activities already benefit, under 
specific sectoral codes, from investment protection clauses and/or tax and customs 
incentives;  
3. The activities of non -profit organizations ; and  
4. Banking, financial and insurance activities . 
No investment project was rejected on grounds of national security or protection of t he environment 
or public health, as no project was submitted.  
However, certain projects were rejected on the grounds of violation of domestic legislation or 
regulations.  
Question 14 
Paragraph 28 : We ask Comoros to work with the Secretariat to split this long paragraph 
into separate paragraphs. In addition, we ask these questions:  
• To whom in the government does an enterprise apply for approval or priority 
within the context of Comoros' development plan to receive benefits under the 
Investment Code?  
• What is the difference between an enterprise being approved, and an enterprise 
being considered to have priority to receive benefits under the Investment Code?  
• In Comoros' response to Question 6 in WT/ACC /COM/27, Comoros states that 
the customs exemptions under the Investment Code involve eliminating customs 
duties and taxes. However, Paragraph 28 does not describe any elimination of 
customs duties. Please clarify this apparent discrepancy.  
• Please identify  the specific guarantees and privileges, beyond those established 
by the Investment Code, that are accorded by establishment agreements with 
the government.  WT/ACC/COM/30  
 
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  • Please describe the discriminatory elements of the establishment regime.  
Answer : 
(a)  All natural o r legal persons wishing to request approval in order to receive benefits under the 
Investment Code must contact the ANPI.  
(b)  The Code in force does not distinguish between approved enterprises and enterprises 
considered as priority enterprises. Article 1 4 of the Investment Code provides for the following 
four approval regimes:  
− Regime A, which is for investments of between KMF  20 million and 100  million, is reserved 
for Comorian nationals.  
− Regime B applies to large companies and is for investment project s ranging between 
KMF 100 million and 1  billion.  
− Regime C concerns priority projects exceeding KMF  1 billion excluding tax, in sectors 
identified as priorities under the current national development plan.  
− Regime D applies to large -scale projects for which the amount invested is greater than 
KMF 10 billion, to be carried out in sectors identified as priorities under the current national 
development plan.  
(c)  There  are two types of approval:  
1.  Economic ap provals granted by the ANPI, which provide benefits related to the 
Investment Code; and  
2.  Operating approvals issued by the relevant technical ministry.  
Customs exemptions under the Investment Code involve the elimination of customs duties and 
taxes.  
 
(d)  The new Investment Code eliminates the establishment programme . 
 
(e)  The Investment Code does not contain any discriminatory elements. Investors are given 
equal treatment and the Investment Code eliminates the possibility to enter into an 
establishm ent agreement.  
Question 15 
Paragraph 28: We thank Comoros for submitting the draft revised Investment Code, which 
we are translating for review.  
• Could Comoros please confirm that the draft revised Investment Code eliminates 
the establishment program discus sed in Paragraph 28?  
• We note that the current Investment Code provides for a reduction of the Single 
Administrative Charge (RAU) on imports of equipment and materials. The RAU is 
an ODC that will need to be eliminated prior to accession. Does the draft rev ised 
Investment Code anticipate this?  
• Under the draft revised Investment Code, will the National Investment 
Promotion Agency's responsibilities change? If so, how?  
Answer : 
• The new Investment Code eliminates the establishment programme.  
• Reduction of the Single Administrative Charge (RAU) is also eliminated from the new Code. 
Tax and customs incentives granted under one of the approval regimes  A, B, C, o r D consist WT/ACC/COM/30  
 
- 14 - 
 
  of the suspension of  customs duties and taxes  and import duty exemptions on the 
importation of goods in the list of goods in annex to the new Code and attached to the 
approval decision . 
• Pursuant to Article  27.1 of the new Code , the National Investment Pro motion Agency  (ANPI) 
has responsibility primarily for :  
− Promo ting the Union of the Comor os as an attractive investment destination . 
− Manage the Single Window, which is the single entry point for submitting requests 
to establish a business, obtain approvals and other administrative formalities.  
− Develop in collaboration with the ministerial department in charge of investment the 
investment policy , as well as coordinate reform s of the business climate.  
Question 16 
Paragraph 31: Does Comoros still envisage crea ting the National Office of Imports and 
Exports?  Please provide an update on the government's plans in this regard.  
Answer : 
According to the Ministry of Trade , the plan to establish a National Office for Imports and Exports 
has been placed on hold.   
Question 17 
Paragraph 32:  Please identify in the draft WP  Report  the legal authority that repealed the 
Law on Economic Citizenship,  and provide it to the Working Party.  
Answer : 
The Law on Economic Citizenship  is still in force.  
In Comoros, all laws are repealed by the National Assembly.  
- State ownership and privatization  
Question 18 
Paragraph 34: Paragraph 34 appears to suggest that state -owned enterprises are 
relatively unimportant to Comoros' economy, accounting for less than 3 percent of GDP. 
However, SOEs accounted for 31 percent of fiscal revenue in 2018, and the IMF noted in 
its recent Article IV Consultation Report that SOEs make up an important part of C omoros' 
economy.  
• Does Comoros still have a state -owned electricity provider named SONELEC? If 
so, please add it to Paragraph 34.  
Answer : 
Yes, the name of the State -owned electricity provider in Comoros is the National Electricity Company 
(SONELEC).  
Question 19 
In the IMF's recent Article IV Consultation Report, the IMF states that cross -arrears 
between SOEs is a drain on fiscal resources, and that Comoros intends to align taxation 
of SOEs with that of privately -owned enterprises. These mat ters are not discussed in the 
draft WP  Report . WT/ACC/COM/30  
 
- 15 - 
 
  • Please describe the SOE cross -arrears issue, and how the government aims to 
tackle it.  
• Please explain how SOEs are taxed differently from privately -owned enterprises, 
and how the government intends to align this taxation.  
Answer : 
• Comoros has implemented a range of mechanisms to ensure the effectiveness of public 
services, in particular State -owned enterprises. There is an Audit Division at the Supreme 
Court, a General Finance Division, the National Dire ctorate of Financial Monitoring and the 
Regulatory Authority for Government Procurement. Nevertheless, these mechanisms do not 
always guarantee effective expenditure in Comoros.  
 
• State enterprises are subject to the same tax regime as private enterprises.  
Article  5 of the Tax Code stipulates that, subject to the provisions set out in Article  7 below and 
specific tax regimes, the following enterprises are liable to corporation tax :  
(1) Limited companies , limited liability companies, de facto  companies, bran ches of foreign 
companies, public establishments, State bodies with financial autonomy, and all other legal persons 
engaged in profit -making activities or operations.  
Question 20 
Paragraph 35:  We request that Comoros eliminate, prior to accession, the exc lusive right 
of the SOE ONICOR to import rice. We recognize that rice is a staple commodity, but the 
importance of rice does not justify permitting only one enterprise to import the product. 
Comoros states that the government has an interest in ensuring co ntinuous supply, 
quality, and stable prices. None of these interests require permitting only one enterprise 
to import the product, particularly given Comoros' heavy regulatory hand on prices. 
In fact, these interests would be better achieved by allowing mo re competition, not less. 
We stress that we are not asking Comoros to privatize ONICOR, the SOE, nor are we asking 
Comoros to prevent it from competing with other market participants.  
Answer : 
Comoros is considering opening the rice market to competition.  
Currently, ONICOR has put in place the following plan of action :  
− Adoption of the necessary legal  instruments to enable the establishment of a  Board of 
Directors (instruments of appointment of members, etc. ). 
− Study on the socioeconomic impact of opening up  the market  (2022),  
− Review of the law of  1982 establishing a State monopoly  for the import and  distribution of 
staple rice . 
 
- Pricing policies  
Question 21 
Paragraph 38:  
• We ask Comoros to revise the first sentence of the paragraph, which seems 
misleading. Price controls did not cease to exist with the adoption of the 2013 
Competition Law if the government determines prices of various goods.  
• Please explain whether Article 6 permits the government to regulate prices of 
goods  and services of natural monopolies, or also of monopolies created by the 
government.  WT/ACC/COM/30  
 
- 16 - 
 
  • Please fully explain how the government "temporarily regulate[s] the prices of 
staple products in exceptional circumstances." How long may such regulation be 
in effect, w hat types of circumstances are considered exceptional?  
• Please identify the products that have been subject to temporary price regulation 
in each of the last three years.  
• Please describe any role, including consultative, of enterprises that produce 
goods or services in regulating the prices of their products.  
Answer : 
With the passage of the Competition Law of 2013 (Law No. 13 -014/AU), systematic price controls 
have stopped. However, under specific circumstances, exceptions are provided for by the Law  
(Articles 4, 6 and 7).  
Yes. Under Article  6 of the Competition Law, the Government may regulate the prices of goods and 
services when price competition is limited due to a monopolistic market situation or any other 
structural circumstances leading to las ting supply difficulties.  
The Government may temporarily regulate commodity prices in exceptional circumstances such as 
in a crisis period, a situation of serious public concern, and during the month of Ramadan.  
A maximum period has not been set.  
Table of  products concerned  by the provisions of Article 7 : 
 HS CODE  PRODU CT 
1 02011000 to 02069090  Fresh or frozen meat and edible offal  
2 02076000  Meat and edible offal of poultry  
3 03011900 to 03089000  Fresh or frozen fish  
4 10061000 to 10062000  Ordinary rice   
5 11010010 to 11081990  Wheat,  meslin or cereal flours  
6 17011210 to 17049090  Sugar 
7 30012000 to 30069200  Medicine s 
8 04022110  First infant formula (for infants from 0 to 6 months) and follow -on 
formula (for infants from 6 to 12 months)  
 
The companies that produce the goods and provide the services do not play a consultative role . In 
practice , they are informed by the competent authorities of the need  to comply with the legal 
provisions in force  during exceptional periods .   
Ques tion 22 
Paragraph 41: In line with our request for Comoros to eliminate the exclusive right to 
import rice, we request that Comoros eliminate the practice of the state -owned importer 
of rice making proposals to the government on the administered prices. We also urge 
Comoros to consider other forms of price regulation that would allow for greater 
competition in rice. We note there is overwhelming evidence that competitive markets 
advance the goals of continuous supply, quality, and sta ble prices.  
Answer : 
Comoros is considering opening the rice market to competition.  
Currently, ONICOR has put in place the following plan of action:  
− Adoption of the necessary legal instruments to enable the establishment of a Board of 
Directors (instrument s of appointment of members, etc.).  
− Study on the socioeconomic impact of opening up the market (2022),  WT/ACC/COM/30  
 
- 17 - 
 
  − Review of the law of 1982 establishing a State monopoly for the import and distribution of 
staple rice.  
 
Question 23 
Paragraph 41:  We wish to repeat our serious concern that Comoros allows only one state -
owned enterprise to import hydrocarbons, and that the government validates the 
administered price based on the proposal of that enterprise.  
Answer : 
Comoros has duly noted this concern. A study o n the reform of the company will soon be undertaken.  
Question 24 
Paragraph 42: We wish to repeat one of our questions from WT/ACC/COM/27 for which 
we did not find an answer. That is, according to Paragraph 42, Comoros states that the 
fluctuation of interna tional references prices, and importers' tendency to apply 
excessively high margins, justify price regulation for eight categories of imported staple 
goods.  
• In the draft WP  Report , please fully explain the process and criteria used to 
regulate prices in this case, including the international reference prices used, the 
degree of price fluctuation that would support price regulation, and the size of 
the margins that would justify price regulation. Please do not simply refer to the 
legal authority; we wish t o see Comoros' explanation.  
Answer : 
Importers tend to apply excessively  high margins , which push up  final consumer prices during the 
exceptional periods (in practice , the month of Ramadan). The criterion used is the price applied prior 
to exceptional circu mstances (such as  the month of  Ramadan). International reference prices are 
not one of the criteria used. There is no specific margin that would justify price controls. The aim is 
to maintain the price levels that prevail  in "non -exceptional" period s. This  justifie s price controls 
under articles 6 and 7 of the Competition Law.  
Question 25 
Paragraph  42: 
• Comoros states that the eight categories of imported goods are subject to 
"market price control" rather than price regulation. Please explain the term 
"market price control," and how this differs from "price regulation" in practice.  
• For the eight categories of goods, is market price control only applied to imported 
goods, or to domestic goods, according to the law?  
• Please indicate the percentage of Comor os' imports in 2018 or 2019 that were 
subject to market price control.  
Answer : 
• Systematic price control has ceased with the passage of the Competition Law of 2013 (Law 
No. 13 -014/AU). Under this Law, exceptional controls consist of monitoring application o f 
the prices set on the market during normal times.  
• Price control is carried out for local and imported products although they tend to be carried 
out mainly on imported products.  WT/ACC/COM/30  
 
- 18 - 
 
  • Price control is usually carried out during the month of Ramadan, i.e. during one month 
every year.  
Question 26 
Paragraph 43:  For today's purposes, we wish to note our concern that importers will be 
required to submit proprietary information to the gover nment, including cost data and 
other unspecified business information, so they can be subject to price control.  
Answer : 
In order to  carry out the price approval procedures for these eight products, it is essential to have 
the necessary documents related to imports.  
- Competition Policy  
Question 27 
Paragraph 46: Please provide the government's timetab le for the National Competition 
Commission to enter operation. Paragraph 46 does not provide expected steps and 
timelines.  
Answer : 
In order for the Competition Law to be operational, the Chair of the National Competition Commission 
will be nominated  in 2021. 
Question 28 
Follow -up to Question 15, WT/ACC/COM/27:  Please describe the organizational structure 
of the monitoring committee for staple goods and describe in detail its functions. Are there 
any enterprises -private or state -owned --or other industry rep resentatives that are part 
of the monitoring committee?  
Answer : 
The monitoring committee no longer exists . 
Question 29 
Follow -up to Question 16, WT/ACC/COM/27:  Please provide to the Working Party a copy 
of the Rules of Procedure of the National Competition Commission.  
Answer : 
The National Competition Commission is not yet operational.  
Question 30 
Paragraph 49 and Follow -Up to Questions 18 and 19:  We would like to better understand 
Comoros' statement in Paragraph 49, that pursuant to Article 4, " specific price -related 
measures could apply in certain sectors. Thus, Comoros envisaged the introduction of 
provisions on State aid or government support within the competition policy framework."  
• Please describe the various "price -related measures" that ca n apply.  
• Please describe the provisions on State aid or government support that Comoros 
can envisage introducing.  WT/ACC/COM/30  
 
- 19 - 
 
  Answer : 
Under Article  4 of the Competition Law, provisions may be applied in a particular way to regulate 
certain sectors of activity, including: government procurement; energy; postal services and 
telecommunications; transport; water; financial and insurance institutions; agriculture; fishing; 
tourism; and alcohol. These measures are aimed at controlling market prices.  
The Comorian Government has not considered providing any aid or support for these sectors. 
However, Article  4 of the Competition Law provides for regulatory measures.  
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES  
- Powers of Executive, Legislative, and Judicial Branches of Government  
Question 31 
Paragraph 53:  Please confirm in the draft WP  Report  whether regulato ry agencies in 
Comoros prepare implementing regulations for laws and decrees. If so, is there an 
opportunity for stakeholders to comment on draft implementing regulations before they 
are finalized?  
Answer : 
The procedure for the drafting of laws and regulations in Comoros is as follows:  
− proposal of texts by the relevant ministry;  
− technical validation by all stakeholders concerned;  
− submission to the Council of Ministers; and  
− submission to the National Assembly for adoption.  
 
Throughout the process, all  stakeholders are entitled to provide comments.  
Question  32 
We request that Comoros provide more information in the draft WP  Report  about the role 
of regulatory agencies in the trade regime.  
Answer : 
The regulatory agencies in the trade regime, such as the Chamber of Commerce, the ANPI and the 
Comorian Federation of Consumers (FCC), play a major role in the drafting of all regulations.  
These agencies are involved from the start to the technical validation stage , and in some cases, 
attend debates of the National Assembly's Law Commission .  
Question 33 
Paragraph 58: Please further describe the Ministry of Justice's plan to reorganize the 
judiciary. We recall the IMF's assessment, in its most recent Article IV Consultation 
Report, that contract enforcement and the enforcement of judgments are significant 
challenges. How does the government intend to address them?  
Answer : 
According to Article 3 of Law No. 20 -020/AU of 12 December 2020 on the organization of the 
judiciary in the Union of the Comoros  the judicia ry consists of the ordinary law courts and the 
special ized courts which are:  
− the Supreme  Court, 
− courts of appeal,  WT/ACC/COM/30  
 
- 20 - 
 
  − courts of first instance,  
− labour courts,  
− commercial courts,  
− juvenile courts,  
− administrative courts,  
− economic and financial courts , 
− Kadhi courts , 
− criminal courts , 
− a court specializing in the suppression of terrorist acts and of financing of terrorism . 
A well -functioning justice system promotes peace, stability, development and social cohesion. Under 
the Emerging Comoros Plan, the Comorian Government aims to reform the justice system with a 
view to promoting its independence, integrity and efficacy, in a ccordance with international 
standards and commitments.  
The National Justice Sector Policy (PNSJ) 2016 –2025 and its Action Plan has established the following 
strategic objectives: (i) to promote the independence of the judiciary, the integrity of the court  
system and the admissibility of the judicial function; (ii) to improve the efficiency of the judicial 
system, and competence, impartiality and diligence in the exercise of the judicial function; 
(iii) to reform the prison system by bringing it into line w ith international prison standards and by 
promoting the reintegration of prisoners; (iv) to guarantee equitable access to the law for citizens, 
equality of all before the courts, and the participation of civil society in the strengthening of the 
public jus tice service. The Emerging Comoros Plan is consistent with this perspective in that it aims 
to strengthen the political will that is essential for a successful reform of the justice system. 
Furthermore, the actions undertaken, in particular the draft Law e stablishing the Higher Judiciary 
Council , drawn up in 2017, will be continued and completed, in order to increase access to justice 
and the independence of the judiciary, as well as the draft Law establishing a national ombudsperson , 
drafted in 2017.  
The National Justice Sector Policy (PNSJ) 2016 –2025 Action Plan w as submitted to the Secretariat  
and circulated in document WT/ACC/COM/29 . 
IV. POLICIES AFFECTING TRADE IN GOODS  
- Trading Rights  
Question 34 
Comment: We again wish to note that Comoros imposes burdensome restrictions on the 
right to trade, including the requirements for physical presence, securing a professional 
card, securing an "operating approval" and requiring a t rade tax contribution that appears 
to discriminate against exporters and importers. In addition to our WTO -related concerns, 
we tend to agree with the IMF statement, in its recent Article IV consultation report, that 
"Comoros' business environment remains inhospitable, which undermines export growth 
and thus long -term prospects."  
Answer : 
For the conduct of business in Comoros, the legal texts applied are the same as the OHADA Uniform 
Act. 
Question 35  
Paragraph  69: 
• What is a cooperative, and why is its registration process different than for 
individuals?  
• Most of the paragraph appears to discuss the registration process for individuals. 
What are the procedures for registration for cooperatives?  WT/ACC/COM/30  
 
- 21 - 
 
  Answer : 
According to the International Cooperative Alliance, "a cooperative is an autonomous association of 
persons united voluntarily to meet their common economic, social, and cultural needs and 
aspirations through a jointly -owned and democratically -controlled enterprise ". 
The registration process is the same, but the register of cooperatives is a r egister of cooperative 
societies . 
Question 36 
Paragraph 70 and Follow -up to Question 37, WT/ACC/COM/27:  Comoros' explanation 
appears to confirm that a company in a non -OHADA member State cannot register a 
branc h in Comoros for more than two years, unless the branch becomes "affiliated" with 
a company incorporated under the law of an OHADA member State. This requirement 
appears to discriminate against non -OHADA member States. We request that Paragraph 
1 of Articl e 120 of the OHADA Uniform Act on Commercial Companies and Economic 
Interest Groups be amended prior to Comoros' accession to the WTO, along with any legal 
requirements of Comoros that are consistent with it, to eliminate this requirement.  
Answer : 
The lega l power to amend a part of the OHADA Uniform Act belongs to all member States.  
Question 37 
Paragraph 72: We reiterate our view that Comoros' physical presence requirement is an 
onerous condition for importing, and we request that Comoros remove this requir ement.  
Answer : 
Physical presence is a requirement imposed by OHADA, not by Comoros.  
Question 38 
Paragraph 73: What other professions have the same fee for a professional card as 
'commercial trader'?  
Answer : 
Professional cards are reserved for traders only. All the conditions for obtaining and paying for a 
professional card are the same for all traders regardless of their sector of activity.  
Question 39 
Paragraph 74:  What is meant by Large Enterprise? Are al l businesses, regardless of size, 
required to register?  
Answer : 
Under the General Tax Code, a large enterprise is one that has a turnover of more than 
KMF 20 million.  
Yes, all enterprises regardless of size are required to register in the trade register.  WT/ACC/COM/30  
 
- 22 - 
 
  Question 40 
Paragraph 79 and Table 2:  
• Why is the tax for importer -exporter so much higher than for any other category 
in Table 2?  
• The trade tax contribution appears burdensome to trade and appears to be an 
"Other Duty or Charge". Please include this charge in the "Other Duty or Charge" 
section of the draft WP  Report . We request that Comoros eliminate this charge 
for Importers and Importers -Exporters prior to the date of accession.  
Answer : 
Pursuant to Articles  165 and  166 of the General Ta x Code (CGI), the trade tax takes into account 
the following three elements: a fixed duty, a proportional duty, and an additional tax.  
In reply to the question, the fixed duty is determined by the legislator according to their capacity of 
activity. However , importers and exporters are two categories of activity that are of significant scale,  
i.e. their turnover can undoubtedly be among the highest . 
- Trade facilitation  
Question 41 
Paragraph 81: Please update the Trade Facilitation Action Plan in WT/ACC/COM/23/Rev.2 
to indicate which commitments of the WTO TFA Section I Comoros has already 
implemented, and the steps that will be required to implement the commitments that 
remain. In addition, please identify in this secti on of the draft WP  Report  the commitments 
of Section I that have already been implemented.  
Answer : 
Commitments implemented : 
− Establishment of enquiry points to answer reasonable requests and supply forms and 
required documents (Article 1.3.1).  
− Establish and /or maintain a national committee or similar mechanism on trade facilitation. 
Or designate an existing mechanism. (Article 23) . 
− Adopt or maintain a non -discriminatory and non -arbitrary system of risk management for 
the customs control of imports, exports a nd goods in transit. Concentrate customs controls 
on high -risk consignments and rapidly release low -risk consignments (Article 7.4) . 
− Adopt or maintain a mechanism to certify the conformity of the consignment after customs 
clearance (Article 7.5).  
− Use inter national standards, fully or partially, as a basis for national formalities and 
procedures in respect of importation, exportation or transit, and information/documentation 
requirements.  
− Establishment of cooperation between border agencies (Article 8).  
− Grant release of perishable goods within the shortest possible time, even outside working 
hours if the circumstances so require (Article 7.9).  
− Accept paper or electronic copies of supporting documents required (Article 10.2).  WT/ACC/COM/30  
 
- 23 - 
 
  − Allow the importer the possibi lity of returning the goods to the exporter or forwarding them 
if they are rejected on the grounds of failure to comply with the SPS regulations or technical 
standards (Article 10.8).  
A. IMPORT REGULATIONS  
- Ordinary Cust oms Tariffs  
Question 42 
Paragraph 85: What is Comoros' plan and timetable to align its tariffs with the COMESA 
CET? When does Comoros intend to increase the percentage of its tariff lines aligned with 
the CET?  
Answer : 
Comoros does not have a plan or timetable for the implementation of the  COMESA CET.   
As soon as the CET is operational at the regional level, Comoros will be required to ensure its 
implementation.  
- Other duties and charges  
Question 43 
Comment: We welcome Comoros' statement that it will eliminate existing ODCs, including 
the AI, PI, TCR, and CCIA taxes. We also note that the Single Administrative Charge (RAU) 
and the "trade tax contribution are also ODCs and will need to be eliminated as well. We 
wish to reiterate the importance of eliminating these ODCs prior to the date of accession 
and binding them at zero in Comoros' Goods Schedule. In this regard, we are encouraged 
that Comoros will eliminate the TCR and CCIA in the 2020 Finance Law. Please provide a 
copy of that law to the Working Party after it is enacted.  
Answer : 
The draft joint order between the Ministries of Finance and of the Economy  on the elimination of 
customs ODCs  is in the process of being signe d.  
Upon its signature, it will be submitted  to the Secretariat.  
- Tariff rate quotas, tariff exemptions  
Question 44 
Paragraph 96:  Is there any other basis for exempting imports from customs duties, other 
than for use in investment projects under the Investment Code, or for products imported 
for the diplomatic and consular corps?  
Answer : 
Yes, certain exemptions from customs duties may be granted in other cases, such as for non-
governmental organizations (NGOs) and cultural and religious associations.  
- Fees and charges for services rendered  
Question 45 
Paragraph 97 -98:  We welcome Comoros' statement that it intends to eli minate the Single 
Administrative Charge and replace it with a fee that would be based on the cost of services 
rendered, and not on the value of the imported goods. Please provide an update on WT/ACC/COM/30  
 
- 24 - 
 
  Comoros' plans in that regard. When will this new fee be impleme nted, and how will it be 
calculated?  
Answer : 
Comoros will review the single charge in the light of a cost -based fee  as soon as the feasibility study 
has been completed.  This feasibility study is based on a case study for a West African country to see 
if it will be beneficial for Comoros.  
This fee will be calculated on the basis of the volume of goods for each operation.  
- Application of internal taxes to imports  
Question 46 
Paragraph 100:  We ask Comoros to explain how the different methods of collection of 
internal taxes for imported and domestic products relates to securing revenue and 
preventing tax evasion. Please also provide information as to whether there is any 
disparity in tax collection between domestic and imported products, as well as Comoros' 
stated future plans for internal tax collection.  
Answer : 
To prevent tax evasion, the AGID has installed cash registr ation equipment in tax offices, which 
records and displays, in a comprehensive manner, all operations carried out by taxpayers. 
This information is directly transmitted to the SIGITE software programme and consequently the tax 
authorities are able to monit or all taxes.  
In principle, the taxes on imported products are collected directly at customs. The taxes for domestic 
products are collected by the AGID.  
- Quantitative import restrictions, including prohibitions, quotas, and licensing 
systems  
Question 47 
Paragraph 105: We thank Comoros for circulating its draft Foreign Trade Law to the 
Working Party. We are currently translating it so that we can review it. For today's 
purposes, we would welcome an explanation from Comoros of the main provisions of the 
draft law, particularly its provisions related to import licensing.  
Answer : 
Pursuant to Article  8 of the draft Law on Foreign Trade, the products ex cluded from the free foreign 
trade regime are imported or exported by means of import and export authorizations granted by the 
Minister responsible for foreign trade, following technical approval, if necessary, by the 
administration concerned . 
The conditio ns and procedures for obtaining the authorizations provided for in the first paragraph 
above are established by regulation.  
The formalities for obtaining an import authorization are set by the Ministry of Trade in collaboration 
with the relevant technical department. The law is awaiting approval by the National Assembly and 
the regulation will be drafted once the law is passed.   
Question 48 
Paragraphs 106 -107:  We continue to have questions about the statistical card system.  WT/ACC/COM/30  
 
- 25 - 
 
  - In its response to Question 48, Comoros states that the statistical card is 
required for "any transaction requiring banking domiciliation." What does that 
mean, in practical terms?  
- Why is banking information needed on these cards? What is that information 
used for?  
- If these cards are not required for all foreign trade transactions, how do the cards 
provide a means for analyzing foreign trade statistics?  
Answer : 
In practice, any transaction domiciled with a  bank requires a statistical card issued by the 
Directorate -General of Foreign Trade.  
No banking information is required on the cards. Only the information on the transaction is 
necessary.  
This data is u sed by the Ministry of Trade for internal purposes.  If used for publications, these 
statistics are supplemented with customs data.   
Question 49 
Paragraph 108: In the draft WP  Report , please describe the non -automatic import 
licensing requirements for: liv e animals and meat; fish and crustaceans; live trees and 
plants; luxury rice; and alcohol. For each of these categories, please explain why import 
licensing needs to be non -automatic.  
Answer : 
Non-automatic import licen ces for live animals and meat , fish and crustaceans , live trees and other 
plants are applied for sanitary and phytosanitary reasons .  
Non-automatic import licen ces for alcohol and tobacco are applied for health reasons.  
This licence should not be granted aut omatically, as the public authorities' sanitary and phytosanitary  
requirements must be met prior to import.  
Question 50 
Paragraph 109: Please explain how Comoros justifies the license fee described in this 
paragraph. Is it a tariff under GATT Article II, a  tax under GATT Article III, or a fee under 
GATT Article VIII?  
Answer : 
Comoros wishes to specify that the payment of KMF  500,000 for import licences for luxury rice is 
neither a customs duty nor a fee within the meaning of Article VIII. It is a fee collect ed by the 
Directorate -General of the Economy and Foreign Trade . 
Question 51 
Paragraph 111 and Follow -up to Question 52:  We reiterate that we welcome Comoros' 
commitment to end the prohibition of the import of Zea Mays (corn). We note that 
elimination of the prohibition will need to occur prior to the date of accession.  
- Please update the Working Party on Comoros' progress in eliminating the 
prohibition.  WT/ACC/COM/30  
 
- 26 - 
 
  - In addition, we note Comoros' statement that it needs technical assistance in 
related to the legal texts that would eliminate the prohibition. Please elaborate 
on these te chnical assistance needs.  
Answer : 
The Food Law of 201 7 took into account the elimination of this prohibition.  
Comoros has committed to eliminating this restriction and has confirmed that all sanitary and 
phytosanitary (SPS) measures will be based on scient ific evidence and principles.  
The Food Law of 201 7 took into account these scientific analyses.   
The technical assistance mentioned would be part of the SPS capacity -building required in the 
country.  
- Customs Valuation  
Question 52 
General Comment:  
• We welcome Comoros' statement in Paragraph 113 that it will discontinue the 
use of reference prices and a minimum taxable table prior to WTO accession. This 
is an important pledge.  
• We note that for this Working Party meeting, Comoros has circulated 17 
implementing texts for the 2015 Customs Code, so that the Working Party can 
review and verify that the implementing texts eliminate reference prices and 
address concerns that we have expressed previously regarding the 
implementation of certain articles of the Customs Valuation Agreement, 
including Articles 1, 2, 3, 5, 7, 9, and 10.  
• Our review of those implementing texts is ongoing. We have reviewed 14 of the 
17 texts. We take note of Comoros' reply to Question 53 in the WT /ACC/COM/27, 
but we note that the 14 implementing texts that we have reviewed so far do not 
concern customs valuation. We look forward to reviewing the other three texts 
in the weeks ahead.  
• Regarding Paragraph 114, we wish to emphasize 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 Customs Code is harmonized by  the Common Market for Eastern and Southern Africa (COMESA). 
As a COMESA member country, Comoros uses the transaction value. In case of doubt regarding the 
transaction value, we use the other methods established by the Code.  
Concerning Articles  1, 2, 3, 5 , 7, 9 and 10, this question was answered in Annex  5 of the report of 
the Working Party (WT/ACC/SPEC/COM/5/Rev.1) .  
Question 53 
Paragraph 113:  Comoros asserts it is progressively substituting transaction value in place 
of the Brussels Definition of Customs Value (BDV). How is this substitution taking place? 
Are certain types of goods progressively added to a list of goods valued based on 
transaction value while the remaining goods continue to be assigned a BDV value?  WT/ACC/COM/30  
 
- 27 - 
 
  Answer : 
Yes, we confirm that Comoros is replacing the BDV with the transaction value.  
This replacement is carried out by accepting the values that have been submitted by our forwarders 
based on the transaction value.  
 
The transaction value  is applied to all goods .  
Question 54 
Paragra ph 114: We note Comoros' statement that the provisions of Article 9 of the CVA 
(conversion of currency) had not been reflected in the 2015 Customs Code or in the draft 
order on the determination of the customs value.  
• We request that Comoros explain when an d how it will reflect the provisions of 
Article 9 in its domestic authorities.  
• We also request that Comoros provide the relevant draft legal authorities to the 
Working Party for review.  
Answer : 
The customs authorities have identified this problem . This being the case, the provisions of Article  9 
will be taken into account in domestic legal texts  once the law amending it is adopted at the 
December 2021 session.   
Question 55 
Paragraph 114:  We note that Article 11.2 of the CVA provides that an initial rig ht of appeal 
concerning a determination of customs value may be to an authority within the customs 
administration or to an independent body; however, the legislation of each Member must 
provide for the right of appeal without penalty to a judicial authorit y. In Paragraph 114, 
Comoros states that there is no further right of appeal to a judicial authority in addition 
to the Reconciliation and Appraisal Commission. We ask Comoros to indicate how and 
when it intends to implement Article 11.2 of the CVA.  
Answer : 
Where the transaction value is disputed, the partner has the right to file an appeal with the Customs 
Reconciliation  and Appraisal Commission.  
If not satisfied, the partner may have recourse to the Commercial Court.  
Question 56 
Paragraph 115: We will req uest that the last sentence of Paragraph 115 be deleted. 
Comoros' intention to avail itself of an S&D provisions once it is a Member is not relevant 
to the accession process, and we are unable to agree to that text in the draft WP  Report . 
Answer : 
Annex 5 of document WT/ACC/SPEC/COM/5/Rev.1 relating to customs valuation provided 
clarification on this point.  WT/ACC/COM/30  
 
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  - Rules of Origin  
Question 57 
Paragraph 117: What origin rules are used to determine the appropriate origin on an 
import declaration?  
Answer : 
The origin rules established by the COMESA Treaty are applied.  
With respect to imports from third countries, non -preferential rules of origin are applied.  
With respect to the African Continental Free Trade Area (AfCFTA), the African Union's rules of origin 
are applied.  
Question 58 
Paragraph 117: Comoros indicates it provides assessments of the origin, classification, 
valuation of goods before trade begins.  
• Are such assessments available for non -preferential trade?  
• Is a verification of the production process required for every assessment?  
• Are the assessments available to those who do not reside or have a presence in 
Comoros?  
• Are these assessments compliant with the requirements for Advance Rulings in 
TFA Article 3?  
Answer : 
The assessments are available only for preferential trade.  
Yes, verification of the production process is required for every assessment.  
Yes, the assessments are available for those who reside in or outside Comoros.  
Yes, these assessments are in conformi ty with Article 3 of the Trade Facilitation Agreement (TFA).  
Comoros is ready to undertake the following commitment: [The representative of Comoros stated 
that from the date of accession, Comoros' preferential and non -preferential rules of origin would 
comply fully with the WTO  Agreement on Rules of Origin. He further confirmed that Comoros' rules 
of origin would be notified to the WTO Committee on Rules of Origin by that time. The requirements 
of Article  2(h) and Annex  II, paragraph  3(d) of the Agreement w hich require provision upon request 
of an assessment of the origin of the import and outline the terms under which it will be provided, 
would fully be implemented from the date of accession. Any request for such an assessment would 
be accepted even before trade in the goods concerned began. The Working Party took note of these 
commitments. ] 
Question 59 
Paragraph 118: " Comoros applied rules of origin to its preferential trade in the context of 
the COMESA FTA  based on the rules of origin contained in that agreement. Goods were 
deemed to be of COMESA  origin if they met one of the four criteria established in Article  2 
of the COMESA Protocol on rules of  origin. The goods had to be (i) wholly produced in a 
member State; (ii) produced in member States  and their  value added had to account for 
at least 35% of the ex -factory cost of the goods; (iii) produced in member States and 
classified, after the production process, under a tariff heading  other than the tariff 
heading for the foreign materials used in their pro duction; or (iv) produced in  member WT/ACC/COM/30  
 
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  States, designated by the council as 'goods of particular importance to the economic  
development of the member States ', and contained not less than 25% of value added. " 
Could the Union of Comoros provide further details and the criteria used for determining 
"goods of particular importance to the economic development of the member states"?  
Between the current applied tariff and the COMESA Common External Tariff (CET), which tariff 
rate will the Union of Comoros pro pose as bound rate on the Schedule of Concessions and 
Commitments for Goods under the WTO?  
Answer : 
The criteria used for determining "goods of particular importance to the economic development of 
the member States" are defined by the COMESA Council of Mini sters.  
The bound rate in the WTO accession process is the higher rate between the Common External Tariff 
(CET) and the applied tariff.  
- Other Customs Formalities  
Question 60 
Paragraph 119:  
• Is it possible for goods to be released pending the payment of duties and taxes?  
Can they be released under a bond, surety or guarantee?  
• Must imported goods always be transferred to a warehouse before they can be 
cleared by customs for circulation?  
Answer : 
Yes, perishable go ods can be released pending the payment of duties and taxes under a bond or 
guarantee.  
No, all imported goods are not transferred to a warehouse before being cleared for circulation.  
- Anti-dumping, countervailing duties, safeguard regimes  
Question 61 
Paragraph 124: Please provide an update to the Working Party on the status of the draft 
law on trade defense measures, and Comoros' progress in revising it.  
Answer : 
Trade defence m easures are taken into account in the draft Law on Foreign Trade.  
This draft law will be submitted to the April 2021 session of the National Assembly for adoption.  
B. EXPORT REGULATIONS  
- Customs tariffs, fees and charges for services rendered, application of internal taxes 
to exports  
Question 62 
Paragraph 126: Please explain why the excise taxes on vanilla, cloves, and ylang -ylang 
oil are not considered export taxes, given that these taxes are collected by customs. What WT/ACC/COM/30  
 
- 30 - 
 
  percentage of domestic production of vanilla, cloves, and ylang -ylang oil is exported and 
not consumed domestically?  
Answer : 
With re gard to exportation, customs taxes are not required. Taxes on vanilla and cloves are internal 
taxes. All cash crops are exported.   
Table  of production/export of cash crops :  
Product  Quantit y in 2019  Quantit y in 2020  
Vanill a 18,440 kg  18,700 kg  
Clove  2,875,673 kg  2,179,154 kg  
Ylang -ylang oil 4,200,388 kg  2,820,199 kg  
 
- Export Subsidies  
Question 63 
Paragraph 132 and Follow -Up to Question 57, WT/ACC/COM/27:  
• We ask the Secretariat to work with Comoros to include more of Comoros' reply 
to Question 57 in the draft WP  Report . The draft WP  Report  should describe the 
relevant provisions in the Customs Code.  
• We ask Comoros to provide more information about Article 316, Section 4, which 
allows for repayment or remission "due to equity considerations." Please explain 
what these considerations are, and how customs authorities make repayment or 
remission decisions based on these considerations.  
• Comoros states in its reply to Question 57 that "import duties or export duties 
may be repaid or remitted in situations other than those referred to in Articles 
315, 316, and 317," and that these situations will be defined in an order issued 
by the Minister for Finance and the Budget. Please provide the draft order to the 
Working Party  for review.  
• In the absence of such an order issued by the Minister for Finance and the 
Budget, does Comoros repay or remit import duties or export duties in situations 
other than those referred to in Articles 315, 316, and 317 of the Customs Code?  
If so, please describe those situations.  
Answer : 
Article  316 of the Customs Code provides:   
 
1. Repayment of import o r export duties shall occur  when a customs declaration is invalidated  for 
which duties have been paid .  
 
2. Repayment shall be made upon submission of a request by the interested party  within the 
deadlines stipulated for requesting an invalidation of the customs declaration. Therefore, the decision 
to repay is not initiated by  the customs authorities.   
 
− The draf t order referred to in the Code is being finalized.   
− Currently, in the absence of such an order, repayment occurs through the granting of a 
credit  note of which the amount will be deducted at the time of a subsequent importation.   WT/ACC/COM/30  
 
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  C.   INTERNAL POLICIES AF FECTING FOREIGN TRADE IN GOODS  
- Technical Barriers to Trade  
Question 64 
General comments: We would like to give our assessment of where things stand in the 
TBT section. First, we appreciate this is a challenging area for WTO accession, and 
Comoros has significant work ahead. In reading the section and the action plan on TBT, 
we sense that Comoros is overemphasizing standards and not suffic iently emphasizing 
aspects of national quality infrastructure. In addition, the language in the draft WP  Report  
does not adequately describe how Comoros will function as a Member in the TBT space. 
For example, there is no mention of using relevant interna tional standards, instead of 
creating Comoros -specific standards. With respect to conformity assessment, given 
Comoros' reliance on imports and its size, we believe that Comoros should be considering 
limiting testing to core health and safety needs and rec ognizing international systems of 
conformity assessment, rather than creating elaborate infrastructures.  
Answer : 
The National Quality Policy document that was just approved in 2021 by the stakeholders advocates 
the development of all the components of the national quality infrastructure. An action plan for 
implementation  of this policy has been prepared and national standards must be developed in 
accordance with the WTO agreements . The standards adopted in the Union of Comoros are all 
COMESA harmonized stan dards , which are international standards, namely C odex Alimentarius  
standards . 
Question 65 
Paragraph 137:  
• How does the Comoros TBT Enquiry Point interact with the focal points for non -
tariff barriers in the COMESA /EAC/SADC Tripartite Free Trade Area, established 
by Order No.  011/004/ of 7  April  2011?  
• Please provide more information on the role of the National Follow Up Committee 
on the nontariff barrier removal process, Order  No. 11/02/MRPECE of 
3 April  2011. What are its functions? Was a report on its  work issued and shared 
with the WP?  
Answer : 
• The focal point has all the coordinates of the members of the national committee . An online 
information exchange network is up and running. A meeting is held every two months.  
• The functions of the national committee on non -tariff barriers  are the following:  
− Internal c oordination of and steering measures related to non -tariff barriers , 
− Defining priorities and a strategic roadmap , 
− Propos ing a clear timetable for reducing and eliminating NTBs , 
− Identif ying capacity -building needs , 
− Raising public awareness and providing public training courses .  
Question 66 
Follow -up to Question 58, WT/ACC/COM/27: In its response, Comoros states that its Law 
on Standardization is currently being drafted. However, the law does not appear in 
Comoros' Legislative Action Plan (LAP).  
• In the draft WP  Report , provide an update on Comoros' progress in drafting the 
law, an estimated timeline for the finalization and implementation of the law, 
and an estimated timeline for the r egulatory process for the law. We wish to WT/ACC/COM/30  
 
- 32 - 
 
  remind Comoros that this law will need to be enacted prior to the date of 
accession.  
• Please add this law to Comoros' LAP.  
• We also request that Comoros share the draft law with the Working Party, for 
review.  
Answer : 
• A standardization bill is no longer being prepared.  
• The National Quality Policy document, which was just approved by all the stakeholders at 
the national level, replaces the bill.  
• Actions under the national quality policy action plan will be added to th e action plan.  
• The national policy document  is available in document WT/ACC/COM/2 9.   
Question 67 
Paragraph 138: Does Comoros intend to participate in any MLAs, such as ILAC and IAF? 
Does Comoros intend to join the African Accreditation Cooperation (AFRAC )? 
Comoros is a de facto permanent member of the SADC. The latter and the SADCAS committee 
members have signed recognition agreements with ILAC and the IAF.  
There are plans to join the African Accreditation Cooperation (AFRAC).  
Question 68 
Paragraph 142 and Follow -up to Question 61, WT/ACC/COM/27:  
• Please share an update on the work of CNN, the national standards committee, 
in establishing technical committees and developing Comoros' national 
standards.  
• Where can information about CNN activit ies and standards development work be 
found?  
• How does CNN ensure that it takes into account relevant international standards, 
where they exist?  
• What is the relationship between CNN and the Comorian Standards Office 
mentioned in the TBT Action Plan?  
• We unde rstand that the Foreign Trade Directorate will be the TBT enquiry point 
and the authority responsible for determining whether a measure will be notified 
to the WTO. What procedures will the Foreign Trade Directorate use to determine 
if a measure should be notified to the WTO?  
Answer : 
The National Standards Council (CNN) never became operational . 
The National Qualit y Policy  (PNQ) that was approved recently is the core quality document.  
In order to clearly define quality activities, the PNQ provides for the creation of a national quality 
committee, which will have the following functions : WT/ACC/COM/30  
 
- 33 - 
 
  − coordination and guidance ;  
− monitoring and evaluation of the  PNQ; 
− supporting efforts to promote quality ; 
− providing advice to the Government on all matters relevant to all as pects of quality 
(standardization) ; 
− technical regulations ; 
− metrolog y, conformit y assessment and quality promotion ; 
− proposing any measures to promote the development of the sector.  
A quality technical directorate, known as the Quality Directorate, has been set up within the 
Directorate -General of Industry. The National Metrology Office (ONM), the National Quality Service 
(SNQ) and the Comorian Intellectual Property Office (OCPI) are departments within the Quality 
Directorate.  
 
The National Quality Policy document is available  in document WT/ACC/COM/2 9.  
According to  Order  No. 18-016/VP -MEEIATISPAF/CAB of 16 March  2018, the Foreign Trade 
Directorate is the competent authority. The foc al point is appointed by the Directorate by means of  
this Order. The focal point is also responsible for notification to the WTO . 
Question 69 
Paragraph 143 and Follow -up to Question 62, WT/ACC/COM/27: In its response, Comoros 
notes that there is no government entity that is responsible for collecting and updating 
technical regulations, and that no official acts are published in the Official Journal. In the 
draft Working Party Report, please respond to these questions:  
• What body is responsible for upd ating the Official Journal and its website?  
• Are individual government agencies responsible for submitting regulations to the 
Official Journal? If not, how is it determined that new technical regulations are 
published in the Official Journal?  
• Does Comoros intend to select a government entity that will be responsible for 
collecting and updating technical regulations?  
• How can interested stakeholders find out about technical regulations?  
• Are technical regulations always published in the Official Journa l? 
• Please provide a live link to the Official Journal as the link in paragraph 157 does 
not work. The same is true for the link to administrative rulings of general 
application.  
Answer : 
• The Secretariat -General of the Government is responsible for the publi cation of technical 
regulations in the Official Journal.  
• Only the Secretariat of the Government is responsible for the publication of technical 
regulations in the Official Journal. When preparing and adopting technical regulations, the 
department concerne d must forward them to the Secretariat of the Government for publication 
in the Official Journal.   
• Any information related to technical regulations can be found on the website of the Secretariat 
of the Government.  
• Link to the Official Journal : PO Box: 10 28; Tel.: +269 764 44 25 or +269 764 48 30  WT/ACC/COM/30  
 
- 34 - 
 
  Its website is currently being updated.  
http://www.jocomores.gouv.km/spip.php?  
Question 70 
Paragraph 144:  
• Please clarify the meaning of "national trade facilitation standards as specified 
by Article 3.3 of Decree No.  99087/CE. What are these standards?  
• What is the status of the "regulatory text" mentioned in paragraph 144?  
• How would a national standards office differ from the CNN or the Consumer 
Product S tandardization and Quality Service?  
• What is the role of the Consumer Product Standardization and Quality Service?  
 
Answer : 
The National Quality Policy has called for the review and updating of texts, in particular Decree 
No. 99087/CE.  
Paragraph 144 will be updated after the adoption of the National Quality Policy . 
The National Quality Policy (PNQ) that was approved recently is the core quality document.  
In order to clearly define quality activities, the PNQ provides for the creation of a national quality 
committee, which will have the following functions:  
− coordination and guidance ;  
− monitoring and evaluation of the PNQ ; 
− supporting efforts to promote quality ; 
− providing advice to the Government on all matters relevant to all aspects of quality 
(standardization) ; 
− technical regulations ; 
− metrology, conformity assessment and quality promotion ; 
− proposing any measures to promote the development of the sector.  
A quality technical directorate, known as the Quality Directorate, has been set up w ithin the 
Directorate -General of Industry. The National Metrology Office (ONM), the National Quality Service 
(SNQ) and the Comorian Intellectual Property Office (OCPI) are departments within the Quality 
Directorate.  
 
The National Quality Policy document has been  submitted to the Secretariat  in document 
WT/ACC/COM/2 9.   
Question 71  
Legislation and Implementing Regulations:  
In the draft Working Party Report, please respond to these questions:  
• Order No. 1818016/VPMEEIATISPAF/CAB of 16 March 2018, designating a WTO 
TBT national enquiry point, specifically calls out the person managing the TBT 
Enquiry Point. Please confirm that Monsieur Boinali Mohamed retains the 
position. Will another order be required if there is a personnel change?  
• How does the Enquiry Point collect information on technical regulations and 
standards from Comoros regulatory authorities and the CNN (or the Comorian WT/ACC/COM/30  
 
- 35 - 
 
  Standards Office)? How does the Enquiry Point plan to share information from 
WTO Members with regulatory authorities a nd CNN? In what ministry is the TBT 
Enquiry Point going to be located/housed?  
• Please explain the relationship between a law, decree, and order with regard to 
finalizing measures required to ensure compliance with WTO TBT obligations.  
• What elements of the D raft Law on Foreign Trade will be specific to technical 
barriers to trade?  
Answer : 
Mr Boinali  Mohamed is still the TBT national focal point. If he is replaced, another order will be 
needed.  
The focal point works with the members of the TBT national committee of each department to 
compile technical regulations or those being drafted.  
The enquiry p oint is located in the Standardization and Quality Service in the Industry Directorate 
at the Ministry of the Economy.  
In Comor os, compliance with any Agreement is ensured either :  
− by a law , or 
− by a decree or order issued by the relevant ministry .  
The La w on Foreign Trade does not contain any elements that are specific to technical barriers to 
trade .  
Question 72 
Legislative Action Plan:  
• None of the legislation in the section on Policies Affecting Trade in Goods are 
specific to compliance with TBT obligat ions. They all appear to be SPS focused. 
Are there plans to introduce additional legislation to ensure full compliance with 
TBT obligations?  
• What is the status of these two decrees identified in Paragraph 137 of the 
Working Party Report?  
o Decree No.  12210/P R establishing the National Standards Council (Conseil 
National de Normalisation, CNN); and  
o Decree No.  99087/CE on the creation, mandate and organization of the 
consumer product standardization and quality service  
Answer : 
The two decrees (Decree No.  12210/PR and Decree No.  99087/CE) are obsolete . 
To ensure full compliance with TBT obligations, legislation is being prepared .  
The National Quality Policy (PNQ) that was approved recently is the core quality document.  
In order to clearly define quality activities, the PNQ provides for the creation of a national quality 
committee, which will have the following functions:  
− coordination and guidance ;  
− monitoring and evaluation of the PNQ ; WT/ACC/COM/30  
 
- 36 - 
 
  − supporting efforts to promote quality ; 
− providing advice to the Government on all matters relevant to all aspects of quality 
(standardization) ; 
− technical regulations ; 
− metrology, conformity assessment and quality promotion ; 
− proposing any measures to promote the development of the sector.  
A quality technical directorate , known as the Quality Directorate, has been set up within the 
Directorate -General of Industry. The National Metrology Office (ONM), the National Quality Service 
(SNQ) and the Comorian Intellectual Property Office (OCPI) are departments within the Quality 
Directorate.  
The National Quality Policy document has been  submitted to the Secretariat  in document 
WT/ACC/COM/2 9.   
- Sanita ry and  phytosanita ry measures  
Question 73 
General Comment: Given the long break in work, we would like to make a brief assessment 
of where things stand on SPS, with the hope that it is helpful for galvanizing the 
government's focus. In our view, Comoros' SPS system is not yet well -developed, 
espec ially in the area of veterinary control. Comoros doesn't appear to have taken steps 
to adopt the principles of equivalence and regionalization. Comoros  needs to demonstrate 
that it is undertaking those steps prior to accession. It also needs to have enacte d 
proposed legislation prior to accession, and have a plan in place to fully implement.  
Finally, we note that in reading the draft WP  Report  and action plan, it is difficult to discern 
what steps Comoros has already taken. These steps should be described i n the draft WP  
Report . 
Answer : 
Comoros has duly noted this observation.  
Question 74 
Follow -up to Question 65, WT/ACC/COM/27: Comoros states that all food products and 
plants require the submission of a sanitary or phytosanitary certificate issued by the 
relevant services.  
• Please identify which regulatory body and/or bodies will be responsible for 
evaluating these certificates?  
• What information is contained in these certificates?  
• Please clarify what Comoros will accept as a "recognized relevant service."  
• Does Comoros recognize that plant products can represent different levels of risk 
depending on the type of plant product it is? If so, how will this be applied by the 
inspectors when evaluating phytosanitary certificates?  
• We note that the Codex G uidelines for the Design, Production, Issuance and Use 
of Generic Official Certificates specifically notes that the "guidelines are not 
intended to encourage or mandate the use of official certificates for food 
presented for international trade".  We urge C omoros to consider whether 
mandating certificates for all food products and plants will lead to an 
unnecessarily burdensome, resource -intensive, time -consuming, and potentially 
trade -disruptive process.  WT/ACC/COM/30  
 
- 37 - 
 
  Answer : 
• The National Research Institute for Agriculture, Fishing and the Environment (INRAP E) is 
responsible for evaluating the certificates .   
• Under Article 140 of the Food Law  (available at WT/ACC/COM/28) , unscheduled and/or 
mandatory inspections are carried out  by the Ministry responsible for production.  
• INRAP E is responsible for the certificates .  
• The following elements must be included in the sanitary certificate referred to by Article  71 
of the Food Law: guarantee the hygiene, sanitary safety and quality of foodstuffs.  
• Not all plant products. Some products and in a specific case .  
• These control measures, including the certificate, must not constitute arbitrary or 
unjustifiable discrimination or a disguised restriction on international trade.  
Question 75 
Follow -up to Question 72, WT/ACC/COM/27: Comoros states that it will not manage the 
importation of products on the basis of domestic production, but then states that it 
reserves the right to take certain measures in respect of imported products that could 
harm human and plant health and negatively affect domestic production.  
• Please identify these "certain measures" and explain the criteria that Comoros' 
authorities will apply in determining whether to apply these measures.  
• Please explain how consideration o f imports on the basis of domestic production 
differs from consideration on the basis of protection of human and plant health.  
• Comoros states that it will not manage the importation of products on the basis 
of domestic production, but then states that it w ill take measures in respect of 
imported products that could "negatively affect domestic production". Please 
clarify and explain the difference between these two statements.  
• Please provide the framework and identify the regulatory body and/or bodies 
that w ill determine the credibility of any new information or identified risk that 
would necessitate the implementation of certain measures.  
• Please further clarify the coordination of the determination and implementation 
of these measures. Will these determinati ons be made on a case -by-case basis?  
• Please identify and explain the transparency requirements in place for situations 
wherein Comoros would apply these measures.  
Answer : 
• Under Article 13 of Law No. 17/005/AU issuing food legislation in Comoros, Comoros ma y 
adopt any measure justified by sanitary conditions provided that it does not constitute 
arbitrary or unjustifiable discrimination or a disguised restriction on international trade.   
• Comoros would like to make it clear that quality control is performed o n domestic production 
and on imports (Food Law, Article 6.a and Article 6.d, respectively).   
• Under Article 12 of the Food Law, Comoros is the guarantor of the protection of human, 
animal and plant life and health, of food safety and quality, of consumer i nterests, and of 
the preservation of the agricultural economy and of fair agricultural and commercial 
practices.  Consequently, Comoros can adopt any measure justified by sanitary conditions WT/ACC/COM/30  
 
- 38 - 
 
  provided that it does not constitute arbitrary or unjustifiable d iscrimination or a disguised 
restriction on international trade.   
• Under Article 139 of the Food Law, the Ministry responsible for production undertakes 
compliance monitoring for food products on the market to ensure consumer safety. The 
monitoring and checks will be carried out on a case -by-case basis, depending on the 
situation .  
• Regarding transparency, according to the Food Law, any measure justified by sanitary 
conditions provided that it does not constitute arbitrary or unjustifiable discrimination or a 
disguised restriction on international trade.   
Question 76 
Paragraph 148, page 35: " The representative of Comoros said that all food products and 
plants required certificates issued by the recognized relevant services of the exporting 
government and the manufacturer ..."   
Could Comoros clarify whether Comoros will recognize the status of low risk food products 
and whether these products will be subject to sanitary and phytosanitary certification?  If 
yes, can Comoros explain why it does not take a risk -based approach for its food safety 
system?   
Answer : 
Risk management is based on the principles of risk analysis at all stages of production.  
• Under A rticle 3 of the Food Law : 
(a) Risk assessment, based on available scientific evidence, must be undertaken in an 
independent, objective and transparent manner.  
(b) Risk management must be adapted to the results of risk assessment and entail the 
coordinated intervention of the Comorian authorities and professionals in the food sector.  
(c) Communica tion on risks enables consumers to be informed regarding the risks that have 
been or are being assessed, their nature and seriousness, and also regarding measures 
planned or adopted by Comoros in order to address such risks.   
Question 77 
Paragraph 148: Com oros states that all food products and plants require "certificates 
issued by the recognized relevant services of the exporting government and the 
manufacturer. These certificates had to confirm that the goods were examined in detail, 
either in their total ity or on the basis of representative samples, and that they were 
considered free from plagues and diseases. The certificate from the manufacturer had to 
correspond precisely with the content of the packages."  
• What information is contained in these certificates?  
• Which regulatory body and/or bodies will be responsible for evaluating these 
certificates?  
• By what criteria will it evaluate certificates issued by (1) the recognized relevant 
services of the exporting government, and (2) certificates from th e 
manufacturer?  WT/ACC/COM/30  
 
- 39 - 
 
  Answer : 
• The certificate identifies the goods and certifies that they : 
a. originate from a country free of the diseases referred to in Article 25 of the Food Law : 
"Any risk likely to affect  human or animal  safety or food safety, as well as anim al or 
plant diseases that are transmissible to humans, are considered to be a health risk. The 
list of health risks must be determined  by the relevant ministries, and by regulation" .  
b. meet the requirements laid down in Article 44 of the Food Law : "products shall display 
the information needed to guarantee : 
1.  correct and accessible information throughout the chain so as to allow operators 
to handle, present, store and prepare the product safely and correctly ; 
2.  details  identifying the batch ;  
3.  sufficient information on food hygiene for consumers to enable them to 
understand the importance of the information given on the product ; 
4.  responsible choices adapted to the individual situation ; 
5.  the reliability of the information given on the labe l intended for professionals or 
traders, to be easily distinguished from the information intended for consumers, 
and the absence of contamination, proliferation or survival of bacteria of food 
origin by ensuring proper conditions for storage, preparation a nd use . 
• The National Research Institute for Agriculture, Fishing and the Environment (INRAP) is 
responsible for evaluating the certificates .   
• The criteria are assessed on the basis of the recognized relevant  services of the government 
of the exporting cou ntry and not the manufacturers .  
Question 78 
Question: Does Comoros have any Halal restrictions in its legal regime? If so, please 
identify the legal authorities that provide these restrictions, and explain them in the draft 
WP Report . 
Answer : 
No, there ar e no halal restrictions in Comoros' trade regime.  
Question 79 
Paragraph 149 and Follow -up to Question 68, WT/ACC/COM/27: Comoros' explanation of 
why it needs an approved list of products for import is insufficient.  
• We reiterate our question:  in the draft Working Party Report, please explain why 
Comoros needs an approved list of products for import.  
• Please explain when this list will be made available.  
• Please identify the regulatory body or bodies that is responsible for drafting the 
list. 
• Through what process is a product added, removed, or declined from this list? 
What criteria is used to make these designations?  
• Is the list open to public comment? Are importers or foreign producers allowed 
to comment on the list before a decision is made as to whether a product will be 
added, removed or declined from the list?  WT/ACC/COM/30  
 
- 40 - 
 
  Answer : 
Comor os would like to correct this paragraph. No list of approved products for import is envisaged.   
Question 80 
Paragraph 150: Comoros states that concerning animals, food o r products of animal 
origin, imports must be accompanied by a certificate issued by the veterinary health 
authorities of the country of origin.  
• Please provide to the Working Party a list of authorized entry points where 
sanitary checks will be performed.  
• Which regulatory body and/or bodies will be responsible for evaluating these 
certificates?  
• By what criteria will it evaluate and recognize these certificates?  
• Paragraph 148 noted international standards and domestic legislation apply. As 
the Animal Health L aw dates to 1987, will international standards always take 
precedence?  
• Has domestic legislation adopted all of the international standards adopted by 
OIE, IPPC and Codex? If not, in instances where international standards have 
been adopted by OIE, IPPC or Codex, but have not been adopted by domestic 
legislation, will international standards take precedence?  
Answer : 
• The Animal Health Law of 1987 was repealed by Law No. 17 /005/AU on food legislation in 
the Union of the Comoros of 2017.   
• The authorized entry points for sanitary and phytosanitary checks are ports and airports.   
• The National Research Institute for Agriculture, Fishing and the Environment (INRAP E) is 
responsible for evaluating the certificates .   
• The certificate identifies the go ods and certifies that they:  
a. originate from a country free of the diseases referred to in Article 25 of the Food Law: 
"Any risk likely to affect human or animal safety or food safety, as well as animal or 
plant diseases that are transmissible to humans, ar e considered to be a health risk. The 
list of health risks must be determined by the relevant ministries, and by regulation".  
b. meet the requirements laid down in Article 44 of the Food Law: "products shall display 
the information needed to guarantee:  
1. correct and accessible information throughout the chain so as to allow operators to 
handle, present, store and prepare the product safely and correctly;  
2. details identifying the batch;  
3. sufficient information on food hygiene for consumers to enable them to understand 
the importance of the information given on the product;  
4. responsible choices adapted to the individual situation;  
5. the reliability of the information given on the label intended for professionals or 
traders, to be easily distinguished from the inf ormation intended for consumers, 
and the absence of contamination, proliferation or survival of bacteria of food origin 
by ensuring proper conditions for storage, preparation and use.  
 
• In the absence of domestic legislation, international standards are applied.  
 WT/ACC/COM/30  
 
- 41 - 
 
  • Comoros has not adopted all the international standards adopted by the OIE, IPPC and 
Codex. In the event of non -adoption in the domestic legislation, the international standards 
are applied.  
Question 81 
Paragraph 151:  
• Please provide details on the sampling regime. This includes, but is not limited 
to, information on the frequency and type of sampling, procedures for disputing 
claims, and accreditation of laboratories processing the samples.  
• Are any of the laboratories internationally accredited?  
Answer : 
• Sworn officials are the only ones authorized to take samples.    
Procedures for imple mentation are governed by regulatory 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.  
 
• No, the laboratories are not internationally accredited.  
Question 82 
Paragraph 153:  
• What maximum residue level (MRL) regime will/does Comoros implement?  
• Will Comoros accept Codex MRLs for imported products?  
• If there is no Codex MRL, what is the deferral pathway for imports? Will there be 
a process for requesting import tolerances?  
Answer : 
The maximum residue level (MRL) regime used in Comoros is that of th e Codex Alimentarius.  
As a member o f the Codex Alimentarius Commission and in accordance  with Codex standards , 
Comoros accepts Codex MRLs for imported products.  
The process for requesting import tolerances is that provided for by the Codex.  
Question 83 
Paragraph 154: What is the status of Comoros National SPS strategy? Are documents 
available for review?  
Answer : 
The national strategy on sanitary and phytosanitary measures has been prepared and adopted. An 
implementation action plan has been finalized.  
The document will be distribu ted to the Secretariat .   
Question 84 
Paragraph 156: The draft Working Party Report states a national enquiry point has been 
established.  WT/ACC/COM/30  
 
- 42 - 
 
  • Who is this person and what agency are they housed in?  
• When will the SPS National Notification Authority be establishe d? 
• Is this housed in one of the agencies listed in Paragraph 147?  
Answer : 
The SPS national focal point is:  
Surname : Assoumani  
First name : Hassani   
Tel.: (+269)334 60 65  
Email: assoumani_hassani@yahoo.fr  
Mr Assoumani  is a senior official at the Ministry of Trade . 
The authority responsible for SPS notifications to the WTO will be identified and notified to Members 
in the near future.  
Question 85 
Questions on Draft Phytosanitary Law (2017)  
• Article 25: Please provide a c opy of the quarantine/regulated pest list. Where 
will this list be made available for exporters?  
• Article 37 (c): Please provide a scientific justification for reserving the right to 
prohibit or restrict the entry of genetically modified organisms.  
• Title 4:  Is there a process in place to appeal a sample test result? If so, please 
provide it.  
Answer : 
The draft phytosanitary law (2017) is obsolete. Two laws are in force in the field of SPS: the Plant 
Protection Law and the Food Law , available in document WT/AC C/COM/28 . 
• The list of sanitary risks covered by Article  25 of the Food Law is being drawn up.  
• The scientific justification is outlined in points 1 and 2 of Article 1 of the Food Law:  
The Food Law seeks to:  
1.  Ensure food and animal feed safety.  
2.  Ensure hygiene, food safety and quality throughout the production chain, of all raw materials 
of the final product, through risk management and risk communication mechanisms.  
• No, no process is in place to appeal a sample test result .  
- State -trading entities  
Question 86 
Paragraph 165: Please clarify the information in this paragraph. We understand that 
PNAC, a state -trading enterprise, no longer exists and has been replaced by CAMUC. Is 
CAMUC still i n operation? Is it a state -trading enterprise? If not, why isn't is a state -
trading enterprise, given that it replaced a state -trading enterprise?  WT/ACC/COM/30  
 
- 43 - 
 
  Answer : 
PNAC and CAMUC no longer exist . They have been replaced by the National Drug and Medical 
Evacuation Agency (ANAMEV ) since 2017. That Agency was established by Decree  No. 17/011/PR of 
24 January  2017, available in document WT/ACC/COM/26 . 
It is a public administrative establishment.   
- Transit  
Question 87 
Paragraph 169 and  Follow -up to Question 75: Comoros' response to question 75 is not 
adequate. 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 WP Report . We would like Comoros to provide a discussion of the 
provisions of the Customs Code that include the basic WTO rules.  
Answer : 
The regulation of trade in transit has been the subject of an order concerning the implementing 
provisions for the 2015 Customs Code. That order is available in document WT/ACC/COM/26 .  
- Agricultural policies  
Question 88 
Paragraph 170: Please delete the first sentence of Paragraph 170. It is not appropriate 
for an accession applicant to state that it does not prohibit imports to the extent that 
imports do not affect domestic production.  
Answer : 
The paragraph will be del eted or corrected . 
Question 89 
Paragraph 172: Comoros stated that "no decision taken in the past to prohibit imports of 
any agricultural product, unless that product had posed public health problems or affected 
animal or plant health. Comoros reserved the right, however, to take certain measures 
with respect to imported products that could harm human and plant health and negatively 
affect domestic production."  
• How does Comoros define what constitutes a threat to public, plant or animal 
health?  
• Does the mean ing of "and negatively affect domestic production" include more 
than threats to plant or animal health?  
• Please reconcile the second sentence of paragraph 170, where Comoros states 
that it "would not manage the importation of products on the basis of domest ic 
production," but then states in paragraph 172 that it reserves the right to take 
certain measures that could negatively affect domestic production.  
Answer : 
• Any possible indication of something dangerous or harmful to plants or plant products.   
• "negatively affect domestic production" means measures of protection against threats to 
plants or plant products.   WT/ACC/COM/30  
 
- 44 - 
 
  • Corrections will be made to these paragraphs .  
Question 90 
Paragraph 173: In Paragraph 173 Comoros says that it "planned to support agricultur al 
exports through tools such as export credits, export credit guarantees or insurance 
programmes. Such tools, however, were not currently utilized."  
• Please indicate what tools are currently in place to support agricultural exports, 
even if they are not cu rrently in use.  
• We request that Comoros eliminate any export subsidies prior to the date of 
accession, consistent with Paragraphs 6 -11 of the Ministerial Decision on Export 
Competition, of 19 December 2015. We will also seek commitment language in 
the draf t WP Report  that Comoros will not introduce such export subsidies, 
consistent with the Ministerial Decision.  
Answer : 
• The Government of Comoros is currently focusing on new production -based strategies 
aimed  at: 
− promoting collaborative production systems;  
− promoting the use of improved seeds;  
− promoting agri -pastoral irrigation;  
− promoting agri -food value chains;  
− reinforcing the quality management system;  
− developing and establishing durable and accessible mechanisms for funding the sector . 
• Comoros undertakes to eliminate all types of export subsidies and to not apply any subsidy in 
accordance with paragraphs 6 -11 of the Ministerial Decision on Export Competition of  
19 December  2015.  
Question 91  
Paragraph 176: Comoros provided information on domestic support and export subsidies 
in agriculture for 2012 -2014 in WT/ACC/SPEC/COM/3. Have there been any major shifts 
in agricultural policies since that time?  
Answer : 
There has been no significant change in the sector s ince 2014 but plans and strategies are in place. 
One example is the agricultural strategy for 2015 -2020, the aim of which is to develop 
environmentally intensive agriculture in order to achieve a sustainable increase in agricultural 
production and thereby contribute to food security and nutritional safety, create jobs, distribute 
revenue to farmers, and create export earnings for the State.  
Question 92 
Paragraph 177: The representative had stated that Comoros intended to establish a 
national agri -food comp any; however, it was still in the development stage and it was 
unclear if the company would be state -owned. Please provide an update on the 
establishment of this company, including bother whether the entity will be state -owned 
and what the objectives of th e company would be.  
Answer : 
The project to establish a national agri -food company has been abandoned.  Comoros would like to 
correct this paragraph.   WT/ACC/COM/30  
 
- 45 - 
 
  In order to  promote development in the agricultural sector, the Government has set the 
objectives  of: 
− promoting collaborative production systems;  
− promoting the use of improved seeds;  
− promoting agri -pastoral irrigation;  
− promoting agri -food value chains;  
− reinforcing th e quality management system;  
− developing and establishing durable and accessible mechanisms for funding the sector . 
V. INTELLECTUAL PROPERTY  
- Intellectual property rights policy  
Question 93 
Paragraphs 181 and 195: Has the National IP Strategy been drafted?  
Answer : 
No, the national IP strategy has not yet been drafted . However, the following IP laws exist:  
1. Law No. 20 -004/AU of 23  June 2020 on copyright and related rights in Comoros enacted by 
Decree No.  20-093/PR of 2  July 2020.  
 
2. Ratification of the Bangui Agreement on the creation of an African Intellectual Property 
Organization, Act of 14  December  2015, by Decree No.  18-002/PR of 3  January  2018, 
thereby providing Comoros with a substantive intellectual property law.  
 
- Participation in international intellectual property agreements  
Question 94 
Paragraph 186: When does Comoros plan to acc ede to the WIPO Copyright Treaty, the 
WIPO Performances and Phonograms Treaty, and the Geneva Convention for the 
Protection of Producers of Phonograms Against Unauthorized Duplication of Their 
Phonograms?  
Answer : 
In 2020, Comoros ratified the Beijing Treat y, the WIPO Copyright Treaty (WCT), the WIPO 
Performances and Phonograms Treaty (WPPT) and the Marrakesh Treaty : 
1. Ratification of the Beijing Treaty by Decree No. 20 -538/PR of 8  December  2020 
 
2. Ratification of the WIPO Performances and Phonograms Treaty (WPP T) by Decree No. 20 -
534/PR of 8 December 2020  
 
3. Ratification of the WIPO Copyright Treaty (WCT) by Decree No. 20 -535/PR of 
8 December  2020  
 
4. Ratification of the Marrakesh Treaty to Facilitate Access to Published Works for Persons Who 
Are Blind, Visually Impaired or Otherwise Print Disabled by Decree No. 20 -536/PR of 
8 December  2020 
 
5. Comoros currently has no plans to  ratify the Geneva Convention for the Protection of 
Producers of Phonograms Against Unauthorized Duplication of Their Phonograms . WT/ACC/COM/30  
 
- 46 - 
 
  Question 95 
Paragraph 188: Please clarify what is meant by "subject to reciprocity." Is Comoros 
applying national treatment or reciprocity?  
Answer : 
Article 2.  
(4) Performances, phonograms, audiovisual fixations or videograms , databases and broadcasts of 
audiovisual communication enterprises which fall outside one of the categories referred to in 
subparagraph 3 above shall not enjoy the protection provided for in this law unless the country of 
which the original holder of the related right is a resident or national grants equivalent protection to 
Comorian nationals . However, the moral rights of performers must not be affected . (5) This law 
applies to created works, to performances that have taken place or have been fixed, to ph onograms, 
audiovisual fixations or videograms that have been fixed, to broadcasts that have occurred prior to 
its entry into force provided that such works, performances, phonograms, audiovisual fixations or 
videograms and broadcasts have not yet come into  the public domain owing to the expiry of the 
term of protection covering them in the previous legislation or in the legislation of their country of 
origin . 
- Copyright and related rights  
Question 96 
Paragraph 190: Please clarify the term of protection for sound recordings. Is it only 
20 years?  
Answer : 
Article 75: Term of protection for broadcasts.  
The term of protection for broadcasts under the present law is a period of 25 years from the end of 
the year in which the broadcast took place . 
With regard to related rights, there are three types of protection : 
− The term of protection for performances (50 years ) 
− The term of protection for phonograms and audiovisual fixations or videograms (50 years ) 
− The term  of protection for broadcasts  (25 years ) 
Question 97 
Paragraph 202 and Follow -up to Question 78, WT/ACC/COM/27: Comoros indicated in its 
reply to Question 109 of WT/ACC/COM/24 that it "expects to have a copyright registration 
system as soon as the Copyright Law has been adopted" . We understand that registration 
is not required for copyright protection under the prohibition on formalities under Berne, 
as pointed out by Comoros in its reply to Question 78 of WT/ACC/COM/27. However, as 
there can be man y other benefits of registration, we are interested in better 
understanding Comoros's plans for its registration system.  
• Please describe Comoros' plans for the registration system and the timeline for 
having the system up and running.  
Answer : 
Article 83 of  Law No.  20-004/AU of 23  June 2020 on copyright and related rights in Comoros 
provides as follows :  
 WT/ACC/COM/30  
 
- 47 - 
 
  1. An entity for the collective management of copyright and related rights, as provided for in 
the present law, shall be established by regulation . This entit y shall be responsible, inter 
alia, for negotiating with users of the directories of which the management is entrusted to 
it, for collecting the corresponding fees and distributing them among its members, for the 
funding of social actions for the benefit o f its members, for conducting and financing cultural 
activities, for taking legal action to defend the interests for which it is responsible, including 
the collective interests of its members .  
2. The membership of the collective management entity shall compr ise authors, performers, 
producers of phonograms or audiovisual fixations or videograms, or their successors in title . 
3. Unless otherwise provided for in the law, authors and holders of related rights and their 
successors in title shall retain the right to exercise directly their rights recognized by the 
present law . 
4. The form of the collective management entity (copyright office) shall be determined by 
regulation . 
 
Regarding the timeline for implementation, the law has not yet been implemented . This comes wi thin 
the competence of the Ministry of Culture, which must draft implementing texts, have them signed 
by the relevant authority and thus enable a copyright office to be established, with registrations and 
its resulting benefits.  
 
Question 98 
Follow -up to Question 79, WT/ACC/COM/27: What benefits will there be for right holders 
who register their works (i.e. benefits that will not be available to right holders who do 
not register their works)?  
Answer : 
Rights -holders who register their works wil l enjoy the following benefits :   
Chapter III  
Article 8: Moral rights  
(1) Independently of the author's economic rights and even after transfer of the said rights, the 
author of a work shall have the right: (i) to claim authorship of the work, in particula r the right to 
have his/her name indicated on copies of the said work and, to the extent possible and in the usual 
manner, in relation to any public use of the said work; (ii) to remain anonymous or to use a 
pseudonym; and (iii) to object to any distortion , mutilation or other modification of the work or any 
other infringement of the said work that would be prejudicial to his/her honour or reputation . 
(2) The author shall have the sole right to disclose his/her work. Subject to Article 55, the author 
shall determine the disclosure process and the related conditions. After the author's death, the right 
of disclosure of his/her posthumous works shall be exercised on a lifelong basis by the executor(s) 
appointed by the author. If there is/are no executor(s), or  after the death of the executor(s) and 
unless otherwise indicated by the author, this right shall be exercised in the following order: by the 
descendants, by the spouse against whom no divorce ruling exists or who has not entered into a 
new marriage, by t he heirs other than descendants to whom all or part of the estate accrues and by 
the residuary legatees. This right may be exercised even after the expiry of economic rights. In the 
event of manifest abuse in the exercise or non -exercise of the right of di sclosure by the 
representatives of the deceased author, the civil court may order any appropriate measure.  The 
same applies in the event of any dispute between such representatives, if there is no known 
successor in title, or in the absence of a representa tive or heir.   
(3) After publication of his/her work, the author has the right to reconsider or the right of withdrawal 
vis-à-vis the assignee. However, the author may only exercise this right subject to prior 
compensation of the assignee for the injury th at such withdrawal may cause. Where the author 
decides to publish his/her work after exercising the right to reconsider or the right of withdrawal, WT/ACC/COM/30  
 
- 48 - 
 
  the author shall be obliged to offer as a priority these rights of exploitation to the assignee whom 
he/she had originally selected and under the originally established conditions.   
(4) The moral right is vested in the person of the author. It is perpetual, inalienable, imprescriptible 
and unattachable . It is assignable to the heirs in the event of death . 
(5) The exercise of the moral right may be conferred on a third party through testamentary 
provisions . 
Any author who has not registered his/her works shall not enjoy this protection . 
Question 99 
Follow -up to Question 82, WT/ACC/COM/27: Comoros stated that Article 69 of the draft 
Copyright law does include a making available right to match Article 59 of the Bangui 
Agreement and provided a translation of Article 69 of the draft copyright law. However, 
Article 69 of the draft copyright law does not include the  making available right.  
• Please explain how Comoros' draft copyright law provides this right for 
broadcasters.  
Answer : 
A combined reading of Article 69 of the Law on copyright and related rights in Comoros, which sets 
forth the rights of broadcasting organizations, and subparagraph III of Article 1, which defines the 
concept of communication to the public, demonstrates that the making available right is indeed 
provided for broadcasters.  
 
The legislator determines that:  
 
The "communication to the public" of a work, performance or fixation means making them available 
to the public by any means, other than through the distribution of copies. It is also the transmission 
by wire or wireless means of a work or object of related rights in such a w ay that they may be 
perceived by persons outside the normal circle of a family and the closest social acquaintances of 
the family, at a place or places the distance of which from the place where the transmission is started 
is such that, without the transmi ssion, the work or object of related rights would not be perceivable. 
This includes the making available to the public of the work or object of related rights in such a way 
that members of the public may access them from a place and at a time individually chosen by them.  
 
The provision is thus included.  
 
Question 100 
Follow -up to Questions 90 and 91, WT/ACC/COM/27:  
• Please provide an update on the status of the draft copyright law and expected 
timeline for next stages? (Also related to Table 2 in WT/ACC/Com/ 23/Rev.2).  
• When Comoros notes that the "revised Bangui Agreement was ratified in 2018" 
does that mean that two thirds of OAPI's Member States ratified it and it entered 
into force in 2018?  
• Does Comoros still intend to transpose the provisions of the Bangui  Agreement 
into its own national laws?  
• What is the expected timeline for this?  
Answer : 
The Copyright Law has been adopted and enacted . It is available in document WT/ACC/COM/27.  
Implementing provisions are pending . WT/ACC/COM/30  
 
- 49 - 
 
  The Bangui Agreement was already transposed into national law in 2018 by Decree No.  18/002/PR 
issuing the note of ratification . 
Question 101 
Question: How does Comoros' draft copyright law address TRIPS Article 48.2 (liability of 
public authorities and officials)?  
Answer : 
Article 94: Civi l sanctions  
 
(1) The holder of the infringed right may claim compensation for the full injury sustained as a result 
of the infringement of their right, which is assessed by taking into account their earnings lost and 
the moral damage suffered, as well as the unfair profits made by the defendant. The holder may 
also be entitled to the payment of the costs, including legal costs, arising from the infringement. 
(2) The civil sanctions provided for under this Article may be imposed by the criminal court hearin g 
the infringement case. (3) In the event of an infringement of the provisions relating to the resale 
right, the acquirer, the seller and the person responsible for conducting the public auction may be 
held jointly liable for damages which shall inure to t he benefit of the persons entitled to the resale 
royalties.  
Question 102 
Question: How does Comoros' draft copyright law address TRIPS Article 57 (right for 
inspection of seized goods)?  
Answer : 
Article 102: Measures upon request  
 
(1) When the author or holder of a related right or a successor in title suspects the imminent 
importation or exportation of goods that violate their rights, they may ask the 
Customs  Minister or the President of the civil court to suspend, through the customs 
authorities, the release o f the goods.  
(2) The complainant must, in support of their request, provide a description of the goods and offer 
proof of an infringement under the law of the country of importation or the copyright law.  
(3) In order to enable the complainant to initiate and justi fy their legal action, the customs 
administration must provide them with all the information concerning the detained goods, 
notwithstanding the provisions of the Customs Code relating to professional secrecy. The 
carrier, forwarding agent, customs declaran t, stevedore or any other person are under the 
same obligation.  
(4) The judge or Minister may require the prior posting of an adequate security.  
(5) The importer or exporter and the complainant are informed of the suspension within five days 
of the decision and ar e notified of the duration of this suspension.  
(6) If, ten days after the complainant was informed of the suspension, the customs authorities 
have not been informed that proceedings leading to a decision on the merits of the case have 
been initiated by a party  other than the defendant, or that the duly empowered authority has 
taken provisional measures prolonging the suspension of the release of the goods, the 
suspension is lifted and the goods released.  
(7) If proceedings on the merits of the case are initiated, t he defendant may ask the court hearing 
the dispute to lift the suspension. This may be ordered following the posting of a security or 
the appointment of a receiver to hold the proceeds from the sale of the copies.  WT/ACC/COM/30  
 
- 50 - 
 
  (8) The complainant is solely responsible for the potential damage caused by the wrongful 
detention of the goods.  
Question 103 
Question: What are Comoros' procedures (civil and criminal) with regard to the protection 
of confidential information, the handling of evidence, right to representation by cou nsel 
and publication of decisions?  
Answer : 
 
In Comoros, as for all signatories to the Bangui Agreement, the competent national court takes into 
consideration the negative economic consequences, including loss of earnings suffered by the injured 
party, the profits made by the perpetrator of the unlawful act, and the moral injury caused to the 
victim (Art. 8).  
 
- Geographical indications, including appellations of origin  
Question 104  
Paragraph 205: Comoros stated that the provisions of the Bangui Agreement on 
geographical indications, covered in Annex VI, would be transposed into national law.  
• When will the legislation transposing the provisions of the Bangui Agreement 
into national law be adopted?  
• Will Comoros participate in the OAPI's dispute resolution bodies (such as the 
OAPI Centre for Mediation and Arbitration and High Commission of Appeal) for 
issues regarding geographical indications?  
Answer : 
The Bangui Agreement w as already transposed into national law in 2018 by Decree  No. 18/002/PR 
issuing the note of ratification . 
Established by Resolution No. 56/22 of the Administrative Council of the African Intellectual Property 
Organisation (OAPI) at its session of 7 December  2016, the OAPI Centre for Mediation and 
Arbitration (hereinafter: the Centre) is attached to the OAPI Directorate -General and is established 
in Yaoundé, Cameroon . 
The Centre's mission is to provide an arbitrated solution to any contractual or no n-contractual 
dispute relating to intellectual property, of a national or international nature, which is submitted to 
it by any party having its domicile or habitual residence in one of the OAPI member States, or where 
the contract is to be performed in wh ole or in part in the territory of one or more OAPI member 
States, or if the intellectual property rights under dispute have been issued by the Organization and 
may be the subject of arbitration.  
The Centre also has the mission to assist parties to settle their disputes amicably through mediation . 
Comoros has never referred a dispute to the Centre . 
VI. POLICIES AFFECTING TRADE IN SERVICES  
Question 105 
Paragraph 224: Please provide additional information into the privatization of Comores 
Telecom.  WT/ACC/COM/30  
 
- 51 - 
 
  • Please identify the entity that owns 51 percent of the equity of the new ad hoc 
company.  
• We understand from publicly available information that Comor es Telecom is now 
part of the Huri Brand. Please describe the co mpany's relationship with the Huri 
brand.  
Answer : 
At present, no plans to privatize Comores Telecom are on the table . But opening up  to competition 
has already taken place, as in the case of the Telma company, which is a private operator .  
Huri is the official brand of Comores Telecom . It is a question of marketing.  
Question 106 
Paragraph 227:"  Asked to describe in greater detail the ongoing problems in the electricity 
services subsector, the representative of Comoros said that electricity generation in 
Comoros was mainly thermal (imported diesel) with the exception of three hydroelectric 
micro -stations . Problems were due to (i) loss -making sales; (ii) dilapidated networks; 
(iii) the multiplicity of power generators which ruled out economies of scale; 
(iv) unqualified personnel; (v) technical losses associated with the age of the networks; 
(vi) theft and fraud; and (vii) problems linked  with customer management and debt 
collection. " 
Apart from attracting foreign investors to invest in the electricity services subsector in 
Comoros, has the Government implemented any policies or measures to solve the ongoing 
problems in the subsector ? 
Answ er: 
In order to solve the problems in the energy sector in Comoros, the following measures will be put 
in place :  
− development of thermal energy production on the basis of heavy fuel oil;   
− exploitation of the country's geothermal potential;   
− development of solar energy;   
− increase of the hydrocarbon storage capacity;  
− consolidation of the electricity network .  
 
VII. TRANSPARENCY  
- Publication of information on trade  
Question 107 
Comment: We would like to point out again that the two websites provided in Paragraph 
228 are not functional. Please update this paragraph with functional links.  
Answer : 
An update will be made.   
Question 108 
Paragraph 228: Is there any opportunity for interested stakeholders to comment on legal 
texts, laws, regulation decrees before they are finalized? If so, generally what is the 
length of the comment period?  WT/ACC/COM/30  
 
- 52 - 
 
  Answer : 
Yes, all interested stakeholders are fully entitled to make comments as part of the procedures for 
drafting legal texts . 
The length of the comment period will depend on the drafting period . 
Question 109 
Paragraph 228: Do regulatory agencies post (online or in other form) information about 
their regulatory processes, procedural requirements, and legal authority? Is information 
about fees charged, inspection requirements, etc easily accessible?  
Answer : 
Website of the  Directorate -General of Customs : http://douane.gov.km  
The Directorate -General of Customs has a website on which legal regulations, including on 
inspection, can be found . 
Question 110 
Paragraph 228, page 5 0  
Could Comoros please give information about how it intends to manage its notification 
obligations when becoming a WTO member ? 
Answer : 
Further to Comoros' accession to the WTO, all steps will be taken to comply with notification 
obligations . 
Comoros is ready to undertake the following commitment: [The representative of Comoros 
confirmed that, at the latest within six months of the entry into force of the Protocol of Accession, 
Comoros would submit all initial notifications required by the WTO Agreement. Any laws, regulations, 
or other measures subsequently enacted by Comoros, and which were required to be notified 
pursuant to the WTO Agreement, would also be notified in a time and manner consistent with WTO 
requirements. The Working Party took note of these commitments. ] 
VIII.  TRADE AGREEMENTS  
Question 111 
We understand that Comoros has signed, but not ratified, the African Continental Free 
Trade Agreement. Please explain Comoros' plans for ratification, and t he reason for any 
delay.  
Answer : 
Comoros is signatory to the agreement that established the AfCFTA  in Rwanda on 21  March  2018 
but has not yet ratified it. However, the ratification process is already underway. Further to approval 
by the Council of Ministers, the agreement will be brought before the National Assembly at its session 
in April  2021, for re view and adoption of the draft law for ratification of the agreement.  
Question 112 
Paragraph 232: Please update this paragraph to provide more information about Comoros' 
EPA with the EU. We understand, from the website of the European Commission, that 
Comoros has ratified the EPA and that it has provisionally applied since February 2019. 
Please explain what it means to for the EPA to apply provisionally, including whether WT/ACC/COM/30  
 
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  certain chapters or provisions apply provisionally, and when or how the EPA might ful ly 
apply.  
Answer : 
Comoros ratified the interim EPA with the EU in February 2019 and is applying it provisionally, as 
are five ESA countries that have signed it. These five countries and Comoros are conducting further 
negotiations on aspects of SPS, competi tion, services, investment, e -commerce, development 
cooperation, etc.  Negotiations are underway on these various aspects with a view to a final EPA.  
 
2. REVIEW OF THE ACTION PLANS  (WT/ACC/COM/23)  
Question 113 
General comments:  
• We thank Comoros for submitting revised Action Plans. We are reviewing them. 
In some cases, a detailed discussion may not be ripe until Comoros is further 
along in the process.  
• We emphasize that Comoros' legal regime will need to be WTO -consistent prior 
to the date of accession. In other words, all laws, regulations, orders, and 
decrees necessary to align Comoros' regime with the WTO agreements must be 
enacted prior to the date o f accession. In light of this, we ask Comoros to revise 
Footnote 1.  
• In addition, we note that any Action Plan that will be incorporated into the draft 
Working Party Report will need to provide specific actions that Comoros will take 
after the date of acces sion. We distinguish post -accession Action Plans from a 
listing of actions that Comoros will take during the accession process to align its 
trade regime with specific WTO agreements.  
• Such a listing of actions to be taken by Comoros during the accession pro cess is 
nonetheless vitally important for Comoros to advance its accession process. We 
suggest that Comoros split out its pre -accession steps from its Action Plans. The 
Action Plans, which will contain only post -accession steps would be incorporated 
into t he draft WP  Report ; the pre -accession steps will be completed prior to 
accession and described in the text of the relevant section of the draft WP  Report . 
• Where Comoros needs technical assistance to implement WTO rules in its trade 
regime, we strongly urge  Comoros to identify those technical assistance needs 
and to discuss them with Members, the Secretariat, and other providers as soon 
as possible.  
• We urge Comoros to make this a priority. We are unable to agree to waiting until 
after the date of accession t o align Comoros' trade regime with WTO agreements. 
The time to secure needed technical assistance, and then act upon it, is during 
the accession process.  
• We also ask Comoros to remove from each of the post -accession Action Plans 
those steps that have been completed. Such progress should be adequately 
described in the body of the draft WP  Report . 
• We also ask for greater specificity in the time -frames. Please use "by the end of 
month, year." Action Plans are obligations on the applicant, and specificity is 
important for Members and for the applicant's planning.  
Answer : 
Comoros has duly noted the observations and is very grateful . WT/ACC/COM/30  
 
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  Question 114 
"1. SPS-Related Measures ": 
• We ask Comoros to update the Action Plan and the draft WP  Report  to reflect 
changes to the original timeframe.  
• Several items are not mentioned in the draft WP  Report , although the Action Plan 
indicated that action has been taken. For example, the CODEX library and a 
reference laboratory.  
• In addition, by the date of acc ession, Comoros will need to have enacted the 
proposed legislation and have a plan in place to fully implement.  
• As we said earlier, from  reading the WP  Report  and action plan, it is difficult to 
discern what steps Comoros has already taken. That informatio n should be 
described in the body of the draft WP  Report . 
Answer : 
The SPS Action Plan will be updated and forwarded to the members of the Working Party .  
Question 115 
A few specific questions:  
• What is the status of the OIE PVS adoption? Paragraph 153 of th e WP  Report  
says draft  regulatory texts were submitted  to the  Council of  Ministers. 
Please  provide the text so that the Working Party can review.  
• When does Comoros plan to update existing veterinary regulations? The Action 
Plan says new regulations would b e introduced in the end of 2019. Please provide 
a description of the actions taken to date, including PVS report and gap  analysis.  
• What is the status of the draft provision on equivalence  mentioned in the Action 
Plan? Please  provide  the text so we can revi ew. 3.  
Answer : 
The OIE PVS instrument on equivalence will be distributed to the members of the Working Party 
soon. 
Question 116 
"3. (a)  Measures related to the Customs Valuation Agreement  ": 
• It appears that several of the actions to be taken may be complete - the time -
frames for these actions were in 2019 or early 2020. Please delete them and 
describe them in the draft WP  Report . 
• Regarding step 1 in the third row, we wish to emphasize that Com oros needs to 
bring its valuation system into full conformity with WTO rules prior to the date 
of accession. This is the value of the WTO accession process.  
• For steps 2 -8 in the third row, we will ask Comoros to provide more specificity in 
the steps (i.e. "Mobilization of necessary resources" and specific timeframes (i.e. 
"by the end of [month][quarter] and year") for each step, as the accession 
process advances.  WT/ACC/COM/30  
 
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  Answer : 
Actions based on customs valuation in the Action Plan will be updated .   
Question  117 
"3. (c) Trade f acilitation":  
• We request that Comoros redraft the Trade Facilitation Action Plan. The current 
Action Plan appears to list the obligations of the TFA.  
• As we stated above, Comoros will need to enact, prior to the date of accession, 
all laws, regulations, orders, and decrees necessary to implement the Trade 
Facilitation Agreement in Comoros' trade regime.  
• To the extent that Comoros needs technical assistance in this area, we urge 
Comoros to seek technical assistance at the earliest possible date. We 
specifically recommend the Global Alliance for Trade Facilitation - 
https://www.tradefacilitation.org . 
Answer : 
• The Trade Facilitation Action Plan will be updated according to the obligations of the Trade 
Facilitation Agreement (TFA) . 
• Comoros is preparing regulations relating to the TFA . 
• A technical assistance plan for trade facilitation will be sent soon .  
Question 118 
"4. TBT-related measures  ": 
• We note that the TBT Action Plan contains several "Actions to be taken" for which 
the timetable for completion has passed. Please update these actions, or delete 
them from the plans. Please describe any actions taken by Comoros in the body 
of the draft WP  Report . 
Answer : 
The Action Plan will be updated . 
Question 119 
• What is the difference between the National Standards Council mentioned in the 
draft Working Party report and the Comorian Standards Office (BCN)?  
Answer : 
The National Standards Council (CNN) and the Comorian Standards Office never became operational . 
The National Quality Service (SNQ) will be the national standardization bo dy.  
Question 120 
• If BCN is to be the Comoros standardizing body, what plans are being made to 
accept the TBT Code of Good Practice for the Preparation Adoption and 
Application of Standards  (Annex 3 of the TBT Agreement)?  WT/ACC/COM/30  
 
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  Answer : 
Once the standards office has been establish ed, it will proceed with the adoption of the code of 
practice for the drafting, adoption and application of standards, in accordance with Annex  3 of the 
TBT Agreement . 
Question 121 
• Please delete the actions related to preparation and enactment of the Law o n 
Standardization. The Law on Standardization will need to be enacted prior to the 
date of accession.  
Answer : 
The action s will be deleted.  
Question 122 
• Please delete the actions related to the implementation of Law No. 1212016/AU 
on metrology. The Legislat ive Action Plan indicates that the law has been 
implemented. We agree that that the law should be implemented prior to 
accession.  
Answer : 
The Action Plan will be updated.  
Question 123 
• The Action Plan mentions a call for nominations for the National TBT Committee, 
but Order No. 1919001/MEIEIETAPPG/CAB of 6 January 2020 on the structure 
of the WTO National Committee on Technical Barriers to Trade indicates that the 
Committee has been established and representatives are identified as coming 
from various Com orian ministries and bodies.  
o Do members need to be identified by name in a separate order?  
o Is a new order required every time there is a change in individual members? 
This seems burdensome and difficult for WTO Members to follow.  
Answer : 
Yes, members need to be identified by name in a separate order according to the institutions 
concerned . 
No, there is no need for a new order wherever there is a change of member . The replacement simply 
has to submit his/her letter of appointment to the Committee .  
Question 124 
• National Quality Policy  
o What are the plans for public consultation on the National Quality Policy? 
None are mentioned in the TBT Action Plan . 
o Is Comoros working with any other economies or looking at other models for 
its National Quality Policy?  WT/ACC/COM/30  
 
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  Answer : 
The public consultation action will be incorporated in the TBT Action Plan . 
The National Quality Policy (PNQ) is being validated by all stakeholders. The PNQ is based on the 
African Union's quality policy project and the COMESA quality policy, while taking account of the 
WTO Agreements . 
Question 125 
• Capacity Building for Quality Infrastructure  
o The plans for capacity building for quality infrastructure do not mention 
conformity assessment or accreditation.  
o Please provide more detail on ho w Comoros' plans to assess the need, if any, 
for any mandatory conformity assessment procedures.  
o Accreditation is also an element of National Quality Infrastructure (NQI). 
How will accreditation be addressed?  
o What kind of training will be conducted on metr ology and standardization in 
2020 if the National Quality Policy and preparation of the Law on 
Standardization will not be finalized until 2021?  
Answer : 
Further to the quality infrastructure analysis (see the PNQ), conformity assessment and accreditation 
are taken into account in the PNQ and also in the Action Plan for implementation of the PNQ.  The 
various areas of training (standardization, metrology, certification and accreditation) are scheduled 
in the Action Plan for implementation of the PNQ . 
Question  126 
• Please explain the relationship between the National Quality Policy document 
and the Law on Standardization?  
Answer : 
The National Quality Policy sets out Comoros' goals in terms of quality infrastructure, and the Law 
on Standardization constitutes pro gress towards one of these goals.  
 
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