RESTRICTED  
  
WT/ACC/COM/9/Rev. 9 
12 December  2023 
(23-8520) Page: 1/13 
Working Party on the Accession of  
the Union of the Comoros  Original: English  
 
 
ACCESSION OF THE UNION OF THE COMOROS  
LEGISLATIVE ACTION PLAN  
Revision  
The following communication, dated 12 December  2023, is being circulated at the request of 
the delegation of the Union of the Comoros.  
 
_______________  
 
 
 
  
  WT/ACC/COM/9/Rev.9  
 
- 2 - PART I - DRAFT LEGISLATION/REGULATIONS UNDER REVIEW  
Subject  Legislation/Regulation  Competent 
authority  Expected date of 
adoption  / 
enactment  Status  Expected date of 
implementation  Copy submitted to 
Working Party  
Economic policies  
Competition policy  Enforcement of the 
implementing texts of the 
Law on competition policy  Directorate -General 
of the Economy and 
Foreign Trade  2023 Draft texts adopted  2024  
Fiscal policy  Establishment of a VAT 
regime  Directorate -General 
of Taxation (DGI)  2027 Draft texts to be prepared   2027 WT/ACC/COM/47  
Policies affecting trade in goods  
 Revision of the Customs 
Code Directorate -General 
of Customs  2023 Adopted  2024  
 Implementing decrees  Directorate of 
Industry  2024 Decrees  under preparation   2025  
 Update and implementation 
of the Food Law  Directorate -General 
of Agricultural 
Strategies and 
Livestock  2024 Update under way  2024  
 Revision of Law No. 06 -
010/AU of 2 December 
2006 on plant protection in 
the Comoros  Directorate -General 
of Agricultural 
Strategies and 
Livestock  2024 Revision under way  2025  
 Draft texts on technical 
regulations on pesticides  INRAP E, Directorate 
of Industry  2024 Draft text circulated to WTO 
Members  2025 WT/ACC/COM/18  
Adoption of the principle of 
equivalence agreements 
and other types of sanitary 
agreements, as well as the 
principles of transparency 
and of zoning and 
compartmentalization  National Directorate 
of Agricultural 
Strategies (DNSAE), 
Trade Directorate, 
Standardization 
Service and National 
Institute for 
Research in 
Agriculture, 
Fisheries and the 
Environment 
(INRAPE)  2024 Preparation of provisions on 
equivalence in conformity with 
the WTO text  under way  2024-2025 - 
Veterinary 
legislation  Adoption of the following 
legislation: Law on 
veterinary sanitary control, 
draft decree on veterinary 
sanitary control and draft 
law on veterinary public 
health  National Directorate 
of Agricultural 
Strategies (DNSAE), 
Trade Directorate, 
Standardization 
Service and National 
Institute for 
Research in 
Agriculture, 
Fisheries and the 2024 Draft laws prepared and 
technically validated; follow -up 
for adoption by the Assembly 
pending  2024-2025 -  
  WT/ACC/COM/9/Rev.9  
 
- 3 - Subject  Legislation/Regulation  Competent 
authority  Expected date of 
adoption  / 
enactment  Status  Expected date of 
implementation  Copy submitted to 
Working Party  
Environment 
(INRAPE)  
Other duties and 
charges  Elimination of other duties 
and charges (AI, PI, RCI, 
CCIA and RAU)  Ministry of Finance  2023-24 Draft laws adopted  2024-25  
Foreign trade  Draft implementing texts 
for the Law on the foreign 
trade regime  Directorate -General 
of the Economy and 
Foreign Trade  2023 Draft texts prepar ed 2023-2024  
Trade -related intellectual property regime  
 Revision of the Law on 
copyright and related rights  Comorian 
Intellectual Property 
Office  2024 Draft texts prepared  2024 WT/ACC/COM/43  
  
  WT/ACC/COM/9/Rev.9  
 
- 4 - PART II - COMPLETED LEGISLATION/REGULATIONS  
Subject  Legislation/Regulation  Competent 
authority  Date of 
adoption/enactment  Status  Date of 
implementation  Copy submitted to 
Working Party  
Economic policies  
Investment policy  Decree No. 21 -006/PR of 
30 January 2021 
enacting Law No. 
20-035/AU of 
28 December 2020 on 
the Investment Code  National Investment 
Promotion Agency 
(ANPI)  2021 Law adopted in 2020  2021 WT/ACC/COM/28  
 
Monetary and fiscal 
policy  Decree No. 11 -147/PR of 
21 July 2011 enacting 
Law No. 11 -005/AU of 
7 April 2011 on 
decentralization within 
the Union of the 
Comoros  Ministry of the 
Interior  2011 Enacted and implemented  2011 WT/ACC/COM/28  
Law No. 17 -017/AU of 
25 December 2017 
issuing the Finance Law 
for financial year 2018  Ministry of Finance 
and the Budget  2017 Enacted and implemented  2018 - 
Law No.  16-003/AU of 
29 December 2016 
issuing the Finance Law 
for financial year 2017  Ministry of Finance 
and the Budget  2016  
- 2017 WT/ACC/COM/19  
Monetary Cooperation 
Agreement between 
France and the Comoros 
of 23 November 1979  Central Bank of the 
Comoros 
(BCC)/Ministry of 
Finance  23 November 1979  Implemented since 1979  1979 WT/ACC/COM/12  
Decree No. 87 -005/PR 
regulating financial 
relations between the 
Comoros and other 
countries  BCC and banks 
operating on the local 
market  1987 Decree applied and basis for 
regulating financial relations 
between the Comoros and other 
countries since 1987  1987 WT/ACC/COM/12  
Taxation  Decree No. 11 -151/PR of 
23 July 2011 enacting 
Law No. 11 -007 bis /AU of 
3 May 2011 on the 
General Tax Code  Directorate General 
of Taxation/AGID  2011 Adopted, enacted in 2011, and 
implemented  2012 WT/ACC/COM/12  
Law No. 13 -005/AU of 
19 June 2013 issuing the 
Regulations governing 
the General Tax and 
Property Administration 
(AGID)  Directorate General 
of Taxation/AGID  2013 Adopted, enacted in 2013, and 
implemented  2013 WT/ACC/COM/19   
  WT/ACC/COM/9/Rev.9  
 
- 5 - Subject  Legislation/Regulation  Competent 
authority  Date of 
adoption/enactment  Status  Date of 
implementation  Copy submitted to 
Working Party  
State ownership and 
privatization  Decree No. 23 -060/PR of 
30 June 2023 on the new 
statutes for the National 
Office for the Importation 
and Marketing of Rice 
(ONICOR)  Government 
Secretariat  2023 Enacted and implemented  2023 WT/ACC/COM/41  
Competition Policy  Law No.  13-014/AU on 
Competition in the Union 
of the Comoros  Directorate General 
of the Economy and 
Foreign 
Trade/National 
Competition 
Commission  2013 Adopted and enacted  
Implementing Decree 
establishing the National 
Competition Commission 
submitted for signature  2019 WT/ACC/COM/12  
Decree No. 17 -080/PR of 
17 July 2017 on the 
organization and working 
arrangements of the 
National Competition 
Commission  Directorate General 
of the Economy and 
Foreign 
Trade/National 
Competition 
Commission  2017 Adopted and enacted  
Implementing Decree 
establishing the National 
Competition Commiss ion 
submitted for signature  2020 WT/ACC/COM/25  
Order No. 018 -07/VP -
MEEIATIPAF/CAB 
appointing the members 
of the National 
Competition Commission  Directorate General 
of the Economy and 
Foreign 
Trade/National 
Competition 
Commission  2018 Order signed and published  2020 - 
Rules of procedure of the 
National Competition 
Commission  Directorate General 
of the Economy and 
Foreign 
Trade/National 
Competition 
Commission  2022 Adopted  2022 WT/ACC/COM/32  
Framework for making and enforcing policies  
Powers of Executive, 
Legislative, and 
Judicial Branches of 
Government  Decree No. 20 -164/PR of 
28 December 2020 
enacting Law No. 20 -
020/AU of 12  December 
2020 on the organization 
of the judiciary in the 
Union of the Comoros  - 2020 Order signed  2021 WT/ACC/COM/28  
Policies affecting trade in goods  
Fisheries  Order on the 
microbiological criteria 
applicable to fishery 
products  Directorate General 
of Fisheries 
Resources  2018 Order signed and published  2018 WT/ACC/COM/18   
  WT/ACC/COM/9/Rev.9  
 
- 6 - Subject  Legislation/Regulation  Competent 
authority  Date of 
adoption/enactment  Status  Date of 
implementation  Copy submitted to 
Working Party  
Order establishing the 
rules of hygiene 
applicable to fishery 
products for export to 
the European Union  Directorate General 
of Fisheries 
Resources  2018 Order signed and published  2018 WT/ACC/COM/18  
Customs  Orders on the 
implementation of 
certain provisions of the 
new Customs Code of the 
Union of the Comoros  Directorate -General 
of Customs  - Orders signed  2021  WT/ACC/COM/28  
 
Order 
No. 21-060/MFBSB/CAB 
of 29 November  2021 
establishing the 
timetable for dismantling 
certain fiscal and 
parafiscal taxes at the 
customs cordon  Directorate -General 
of Customs  2021  2023-2025 WT/ACC/COM/32  
Draft Law No. 22 -/AU 
supplementing and 
amending certain 
provisions of the 
Customs Code regarding 
the customs valuation of 
goods  Directorate -General 
of Customs  2022  2023 WT/ACC/COM/36  
Law No.  15-003 issuing 
the Customs Code of the 
Union of the Comoros  Directorate -General 
of Customs  Adopted in 2015 and 
enacted in 2016  New Code enacted and 
implemented in 2017  2017 WT/ACC/COM/16  
Decision No.  16-
030/MFB/DNES  issuing 
the new nomenclature of 
the Harmonized 
Commodity Description 
and Coding System for 
the national tariff 
(2017  version)  Directorate -General 
of Customs  2016 The Union of the Comoros applies 
the 2017 Harmonized System 
(HS) 2012/2017  - 
Service Note 
No. 18-016/MFB/DGD/DI
NTIC on the migration 
from ASYCUDA++ to 
ASYCUDA World  Directorate -General 
of Customs  2018 The Union of the Comoros applies 
the ASYCUDA World version  2018 WT/ACC/COM/26  
Interconnection of the 
country's regional 
directorates and customs 
centres  Directorate -General 
of Customs  2015 Interconnection operational  2016 -  
  WT/ACC/COM/9/Rev.9  
 
- 7 - Subject  Legislation/Regulation  Competent 
authority  Date of 
adoption/enactment  Status  Date of 
implementation  Copy submitted to 
Working Party  
Import regulations  Law No. 17 -011/AU 
prohibiting the 
production, import, 
marketing and 
distribution of 
non-biodegradable 
plastic bags and 
wrapping  Moroni town council  2017  2018 WT/ACC/COM/25  
 Order No. 
21-113/MAPETA/CAB of 
26 November  2021 
repealing the order 
prohibiting imports of 
Zea Mays  corn Ministry of 
Agriculture, Fisheries 
and the Environment  2021  2023 WT/ACC/COM/32  
Technical barriers to 
trade and sanitary 
and phytosanitary 
measures  Revision of Law No. 
07-011/AU of 
29 August  2007 on the 
Fisheries and 
Aquaculture Code of the 
Union of the Comoros  Directorate -General 
of Fisheries 
Resources  2018 Law adopted  2021 - 
Revision of Decree 
No. 15-052/PR of 
15 April 2015 on 
ascertaining violations of 
the sanitary regulations 
and administrative 
measures taken in 
respect of the sale and 
safety of fishery products  Directorate -General 
of Fisheries 
Resources  2018 Decree signed and published  2020 - 
Order No. 19 -
001/MEIEIETAPPG/CAB 
of 6 January 2020 on the 
structure of the WTO 
National Committee on 
Technical Barriers to 
Trade  Ministry of the 
Economy, Investment 
and Energy 
responsible for 
economic integration, 
tourism and crafts, 
Government 
spokesperson  2020 Adopted and enacted  - WT/ACC/COM/26  
Order No. 18 -
016/VP -MEEIATISPAF/CA
B of 16 March 2018 
designating a WTO TBT 
national enquiry point  Directorate -General 
of Industry  2018 Adopted and enacted  - WT/ACC/COM/26  
Decree No. 17 -011/PR of 
24 January 2017 on the 
National Drug and 
Medical Evacuation 
Agency  Ministry responsible 
for health/Ministry 
responsible for 
finance and the 
budget  2017 Adopted and enacted  - WT/ACC/COM/26   
  WT/ACC/COM/9/Rev.9  
 
- 8 - Subject  Legislation/Regulation  Competent 
authority  Date of 
adoption/enactment  Status  Date of 
implementation  Copy submitted to 
Working Party  
Order No.  17-/VP-
MEPEIATISPAF/CAB of 
10 May 2017 on the 
establishment of a trade 
information system and a 
trade enquiry point 
within the Foreign Trade 
Directorate  Directorate of the 
Economy and Foreign 
Trade, Directorate of 
Industry  2017 Orders signed and published  2018 WT/ACC/COM/18  
Decree No. 13 -007/PR 
implementing Law No. 
12-016/AU of 20 
December 2012 on 
metrology  Directorate -General 
of Industry  2012 Adopted, enacted and 
implemented  2020 WT/ACC/COM/12  
Decree No.  87-024 of 
20 August  1987 
regulating imports of 
animals and animal 
products  National Directorate 
of Agricultural 
Strategies (DNSAE)  1987 Implemented  1987 - 
Decree No.  06-220/PR of 
21 December 2006 
enacting Organic Law 
No. 06-010/AU of 
2 December  2006 on 
plant protection in the 
Comoros  National Institute for 
Research in 
Agriculture, Fisheries 
and the Environment 
(INRAPE)  2006 Adopted, enacted  
(this Decree is no longer in force)  - 
 WT/ACC/COM/16  
Law No. 17 -004/AU of 
10 June 2017 revising 
Law No. 06 -010/AU of 
2 December 2006 on 
plant protection  National Institute for 
Research in 
Agriculture, Fisheries 
and the Environment 
(INRAPE)  2017 Adopted, enacted  2018 WT/ACC/COM/28  
Decree No. 17 -103/PR of 
5 October 2017 enacting 
Law No. 17 -004/AU on 
plant protection in the 
Comoros  National Institute for 
Research in 
Agriculture, Fisheries 
and the Environment 
(INRAPE)  2017 Adopted, enacted  2018 - 
Law No. 17 -005/PR of 
10 June 2017 revising 
Law No. 12 -018/AU of 
25 December 2012 on 
food legislation  National Directorate 
of Agricultural and 
Livestock Strategies 
(DNSAE/DE)  2017 Adopted, enacted  - WT/ACC/COM/28  
Decree No. 17 -103/PR of 
26 October 2017 
enacting Law No. 
17-005/AU on food 
legislation  National Directorate 
of Agricultural and 
Livestock Strategies 
(DNSAE/DE)  2017 Adopted, enacted  2020 -  
  WT/ACC/COM/9/Rev.9  
 
- 9 - Subject  Legislation/Regulation  Competent 
authority  Date of 
adoption/enactment  Status  Date of 
implementation  Copy submitted to 
Working Party  
Law No. 07 -011/AU of 
29 August 2007 on the 
Fisheries and 
Aquaculture Code of the 
Union of the Comoros  Ministry responsible 
for fisheries  2007 Adopted, enacted  2008 WT/ACC/COM/18  
 Decree No.  19-129/PR of 
26 November  2019 
enacting 
Law No. 18-005/AU of 
5 December  2018 on the 
National System of 
Protected Areas of the 
Comoros  Directorate of the 
Environment  2018 Adopted and enacted  2019  
Government 
procurement  Decree No. 12 -027/PR of 
4 February 2012 
implementing Law 
No. 11-027/AU of 29 
December 2011 on 
government procurement 
and public service 
concessions  National Government 
Procurement 
Commission/National 
Government 
Procurement 
Directorate  2011 Enacted and implemented  2012 WT/ACC/COM/12  
Foreign trade  Decree No. 22 -004 of 
18 January 2022 
implementing Law 
No. 21-013/AU on 
foreign trade  Directorate General 
of the Economy and 
Foreign Trade  2021 Enacted  2022  
Trade -related intellectual property regime  
Intellectual property  Decree No. 20 -093/PR of 
2 July 2020 enacting Law 
No. 20 -004/AU of 
23 June 2020 on 
copyright and 
neighbouring rights in 
the Union of the 
Comoros  Comorian Intellectual 
Property Office 
(OCPI)  2019-2020 Law adopted  2021 WT/ACC/COM/28  
Ratification of the 
Performances and 
Phonograms Treaty 
(WPPT), known as the 
Internet Treaty (Note of 
ratification No. 
20-534/PR of 
8 December 2020)  Comorian Intellectual 
Property Office 
(OCPI)  2020 Treaty ratified  2021 WT/ACC/COM/28   
  WT/ACC/COM/9/Rev.9  
 
- 10 - Subject  Legislation/Regulation  Competent 
authority  Date of 
adoption/enactment  Status  Date of 
implementation  Copy submitted to 
Working Party  
Ratification of the 
Marrakesh Treaty to 
Facilitate Access to 
Published Works for 
Persons Who Are Blind, 
Visually Impaired, or 
Otherwise Print Disabled 
(Note of ratification No. 
20-536/PR of 
8 December 2020)  Comorian Intellectual 
Property Office 
(OCPI)  2020 Treaty ratified  2021 WT/ACC/COM/28  
Ratification of the Beijing 
Treaty on Audiovisual  
Performances (Note of 
ratification 
No. 20-538/PR of 
8 December 2020)  Comorian Intellectual 
Property Office 
(OCPI)  2020 Treaty ratified  2021 WT/ACC/COM/28  
Decree No. 10 -173/PR of 
26 November 2010 
establishing the 
Comorian Intellectual 
Property Office  Comorian Intellectual 
Property Office 
(OCPI)  2010 Adopted and implemented  2010 WT/ACC/COM/12  
Berne Convention  
Paris Convention  Comorian Intellectual 
Property Office 
(OCPI)  2004 The Comoros has been party to 
these two Conventions since 
2004, when it acceded to WIPO  2004  
Decree No. 17 -129/PR 
promulgating Law 
No. 17-018/AU of 
25 December 2017 
authorizing the President 
of the Republic of the 
Union of the Comoros to 
ratify the Bangui 
Agreement on the 
creation of an African 
Intellectual Property 
Organization  Comorian Intellectual 
Property Office 
(OCPI)  2017 Adopted and implemented  2017 WT/ACC/COM/25  
Ratification of the Bangui 
Agreement Act of 
14 December 2015 (Note 
of ratification 
No. 18-002/PR of 
January 2018)  Comorian Intellectual 
Property Office 
(OCPI)  2018 Treaty ratified  2018 WT/ACC/COM/25   
  WT/ACC/COM/9/Rev.9  
 
- 11 - Subject  Legislation/Regulation  Competent 
authority  Date of 
adoption/enactment  Status  Date of 
implementation  Copy submitted to 
Working Party  
Policies affecting trade in services  
Telecommunications 
services  Law No. 97 -004/AF of 
24 July 1997 on the 
liberalization of 
telecommunications and 
the privatization of the 
telecommunications 
activities of the National 
Post and 
Telecommunications 
Company (SNPT)  ANRTIC/Ministry 
responsible for 
telecommunications  1997 Sector opened up to competition 
in 2016, with a licence granted to 
a second mobile network 
operator  2016 - 
Law No. 08 -007/AU of 
15 January 2008 on the 
information and 
communications 
technology sectors  ANRTIC/Ministry 
responsible for 
telecommunications  2008 Adopted, enacted and 
implemented  2008 - 
Decree No. 09 -065/PR of 
23 May 2009 establishing 
the National Information 
and Communications 
Technology Regulatory 
Authority (ANRTIC)  ANRTIC/Ministry 
responsible for 
telecommunications  2009 Adopted in 2009 and 
implemented  2009 WT/ACC/COM/16  
Law No. 94 -023 of 
27 June 1994 issuing the 
Information Code  National Press and 
Audiovisual  Council 
(CNPA)  1994 Adopted, enacted and 
implemented  1994 - 
Construction and 
related engineering 
services  Law No. 86 -017/AF 
enacted in 1997 on the 
Urban Planning and 
Housing Code  Urban Planning 
Directorate/Ministry 
responsible for land 
management, urban 
planning and housing  1986 Adopted, enacted and 
implemented  1986 WT/ACC/COM/12  
Tourism and related 
travel services  Decree No. 12 -024/PR of 
4 February 2012 
enacting Law 
No. 11-024/AU of 
29 December 2011 on 
tourism  National Tourist 
Board /Ministry 
responsible for 
tourism  2011 Adopted, enacted and 
implemented  2011 WT/ACC/COM/12  
Law No. 94 -019 of 27 
June 1994 classifying 
tourist accommodation  National Tourist 
Board/Ministry 
responsible for 
tourism  1994 Adopted, enacted and 
implemented  1994 - 
Transport services  Law No. 82 -005/AF on 
the delimitation of 
Comorian sea and ocean 
areas (Maritime Code)  Ministry responsible 
for transport/Ministry 
responsible for 
fisheries  1982 Adopted, enacted and 
implemented  1982 -  
  WT/ACC/COM/9/Rev.9  
 
- 12 - Subject  Legislation/Regulation  Competent 
authority  Date of 
adoption/enactment  Status  Date of 
implementation  Copy submitted to 
Working Party  
Law No. 14-030/AU of 
24 June 2014 on the 
Comorian Merchant 
Shipping Code  Ministry responsible 
for transport/Ministry 
responsible for 
fisheries  2014 Adopted, enacted and 
implemented  2014 - 
Law No.  66-420 of 
18 June 1966 on 
chartering and maritime 
transport contracts  Ministry of 
Transport/Ministry of 
Finance (Customs)  1966 Adopted, enacted and 
implemented  1966 - 
Financial, banking 
and insurance 
services  Law No. 13 -003/AU, 
relating to the banking 
law repealing Law No. 
80/07/AF of 26 June 
1980 ("Banking Law"), 
regulating banks and 
financial establishments  Central Bank of the 
Comoros  2013 Adopted and enacted  2013 WT/ACC/COM/16  
Single Insurance Code of 
the CIMA Member 
States, 2012, annexed to 
the CIMA Treaty of 
10 July 1992  Ministry of Finance  2012 Adopted and implemented in the 
CIMA member countries  2012 - 
 Law No. 15 -002/AU 
issuing certain provisions 
governing the exercise of 
offshore banking and 
financial activities in the 
Union of the Comoros  BCC 2015 Adopted, enacted and 
implemented  2015 - 
Law No. 12 -011/AU 
regulating and organizing 
leasing agreements, 
2012 BCC 2012 Adopted, enacted and 
implemented  2013 WT/ACC/COM/12  
BCC Instruction 
No. 2/RDC of 
17 February 1987 on 
authorized 
intermediaries: general 
provisions  BCC 1987 Enacted and implemented  1987 WT/ACC/COM/12  
BCC Instruction 
No. 5/RDC of 
17 February 1987 on the 
regulation of foreign 
exchange: provisions 
relating to accounts open 
to non -residents  BCC 1987 Enacted and implemented  1987 WT/ACC/COM/12   
  WT/ACC/COM/9/Rev.9  
 
- 13 - Subject  Legislation/Regulation  Competent 
authority  Date of 
adoption/enactment  Status  Date of 
implementation  Copy submitted to 
Working Party  
BCC Instruction 
No. 6/RDC of 17 
February 1987 on foreign 
travel costs: provisions 
relating to travellers  BCC 1987 Enacted and implemented  1987 WT/ACC/COM/12  
BCC Instruction 
No. 8/RDC of 
26 July 1988 on 
travellers' cheques: 
notices and instructions  BCC 1988 Enacted and implemented  1988 WT/ACC/COM/12  
BCC Instruction 
No. 9/RDC of 
26 July 1988 on 
travellers' cheques 
denominated in the units 
of account of the 
preferential trade area: 
transactions and 
operational procedures  BCC 1988 Enacted and implemented  1988 WT/ACC/COM/12  
BCC Instruction 
No. 10/RDC of 
16 December 1991 on 
provisions concerning 
exports  BCC 1991 Enacted and implemented  1991 WT/ACC/COM/12  
BCC Instruction 
No. 11/RDC of 
16 December 1991 on 
provisions concerning 
imports  BCC 1991 Enacted and implemented  1991 WT/ACC/COM/12  
 
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