RESTRICTED  
  
WT/ACC/COM/17  
28 April 2017 
(17-2356) Page: 1/56 
Working  Party  on the Accession  
of the Union of the Comoros  Original: French  
 
  ACCESSION OF THE UNI ON OF THE COMOROS  
ADDITIONAL QUESTIONS  AND REPLIES  
The following communication, dated 17 April 2017, is being circulated at the request of the 
delegation of the Union of the Comoros.  
_______________  WT/ACC/COM/17   
 
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  TABLE OF CONTENTS  
I.  INTRODUCTION  ................................ ................................ ................................ ....... 3 
II.  ECONOMY, ECONOMIC PO LICIES AND FOREIGN T RADE  ................................ .........  10 
2. Economic poli cies ................................ ................................ ................................ ..... 10 
(a) Main directions of the ongoing economic policies  ................................ ..........................  10 
(b) Monetary and fiscal policies  ................................ ................................ .......................  13 
(d) Foreign and domestic investment policies  ................................ ................................ .... 15 
(e) Competition policy  ................................ ................................ ................................ .... 15 
6. Information on the growth of trade in goods and services over recent years and 
forecasts for the years to come  ................................ ................................ ..................  16 
III. FRAMEWORK FOR MAKING  AND ENFORCING POLICI ES AFFECTING 
FOREIGN TRADE IN GOO DS AND TRADE I N SERVICES  ................................ ..........  17 
IV. POLICIES AFFECTING T RADE IN GOODS  ................................ ................................  18 
(a) Registration requirements for engaging in importing  ................................ .....................  18 
(b) Characteristics of the national customs tariff  ................................ ................................  19 
(d) Other duties and charges  ................................ ................................ ..........................  22 
(e) Quantitative  import restrictions  ................................ ................................ ..................  23 
(f) Import licensing procedures  ................................ ................................ ......................  23 
(h) Customs valuation  ................................ ................................ ................................ .... 32 
(i) Other customs formalities  ................................ ................................ .........................  34 
(k) Application of internal taxes on imports ................................ ................................ ....... 34 
(l) Rules of origin ................................ ................................ ................................ ..........  35 
(m) Anti-dumping regime  ................................ ................................ ................................  36 
(n) Countervailing duty regime ................................ ................................ ........................  36 
(o) Safeguard regime  ................................ ................................ ................................ ..... 37 
2. Export regulation  ................................ ................................ ................................ ..... 37 
3. Internal policies affecting foreign trade in goods  ................................ ..........................  39 
(a) Industrial policy  ................................ ................................ ................................ ....... 39 
(b) Technical regulations and standards  ................................ ................................ ............  39 
(c) Sanitary and phytosanitary measures  ................................ ................................ .........  43 
(e) State trading practices  ................................ ................................ ..............................  44 
(m) Regulation of trade in transit  ................................ ................................ .....................  46 
4. Policies affecting foreign trade in agricultural products  ................................ ..................  46 
V. TRADE -RELATED INTELLECTUAL  PROPERTY REGIME  ................................ .............  50 
VI. TRADE -RELATED SERVICES REG IME ................................ ................................ ....... 56 
 WT/ACC/COM/17   
 
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  I.  INTRODUCTION  
Question 1 
Paragraph  6: Comoros' reply to Question 2 states that Comoros is engaged in th e 
process of drawing up an Accelerated Growth and Sustainable Development Strategy 
(SCA2D). What is the timing for completing the work to draw up the SCA2D?  
Reply : 
This document was drawn up and adopted in 2014. For further information, please refer to 
document  WT/ACC/COM/13 , circulated on 7  October  2016 by the WTO Secretariat.  
Question 2 
Paragraph  6: Comoros' reply to Question 2 states that Comoros' trade policy, adopted in 
February  2013, "encourages private initiatives and import substitu tion measures with a 
view to redressing the trade balance, especially in food products, by rationalizing 
customs tariffs". Please provide detail on the import substitution measures. The 
WTO  accession process is, fundamentally, a trade liberalization proces s. Import 
substitution policies would seem to cut against this tenet of the WTO. Please explain 
how these import substitution measures comply with WTO rules, and provide a 
timetable for their removal.  
Reply : 
This strategy follows the hybrid approach of the  GPRSP which, on the one hand, targets sectors in 
which the poorest population groups are concentrated, and the other, buoyant sectors. Since most 
of the Comorian population is rural (70%) and lives from agriculture (GPRSP, 2009: 214), 
development of the a gri-food sector responds to the need to ensure food self -sufficiency and 
poverty reduction.  
Large amounts of food crops and garden produce are currently being imported from neighbouring 
countries. These imports negatively impact the Comoros because, in the  case of some products 
and regions, they are replacing local production.  
For example : 
[SITC code] Description  2000  2011  % of total  Average annual 
growth (%)  
[012] Other meat and edible meat offal  1,217.7  12,545.1  13.7 21.5 
[016] Meat and edible meat offa l, salted, 
dried, flours, meals  2.0 20.0 0.0 58.6 
[017] Meat and edible meat offal, prepared or 
preserved, n.e.s.  24.1 180.9  0.2 24.6 
[025] Birds' eggs, egg yolks and egg albumin;  4.9 33.7 0.0 29.6 
[034] Fish, fresh (live or dead), chilled or 
frozen  6.2 66.8 0.1 26.7 
[041] Wheat (including spelt) and meslin, 
unmilled  0.3 27.1 0.0 86.6 
[042] Rice  2,901.7  2,5138.5  27.4 25.1 
[045] Cereals unmilled (other than wheat, 
rice, barley and maize)  11.1 66.7 0.1 27.9 
[048] Cereal preparations, fruit or vegetabl e 
flours  233.3  1,859.8  2.0 23.5 
[054] Vegetables  127.4  1,304.4  1.4 23.6 
[057] Fruit and nuts (not including oil nuts), 
fresh or dried  44.4 1,041.5  1.1 44.8 WT/ACC/COM/17   
 
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  [SITC code] Description  2000  2011  % of total  Average annual 
growth (%)  
[058] Fruit, preserved, and fruit preparations 
(excluding fruit juices)  4.6 184.1  0.2 44.1 
[059] Fruit juices and vegetable juices, 
unfermented and not containing added spirit  52.4 855.4  0.9 28.0 
[075] Spices  10.5 680.1  0.7 46.1 
[098] Edible products and preparations, n.e.s.  361.6  4,433.8  4.8 25.5 
[222] Oil -seeds and oleaginous fruits 
(excludi ng flour)  6.1 217.5  0.2 33.4 
[223] Oil -seeds and oleaginous fruits 
(including flour, n.e.s.)  2.6 50.6 0.1 29.6 
[422] Fixed vegetable fats and oils, crude, 
refined or fractionated  125.6  5,595.3  6.1 45.3 
Source: UNCTAD, UNCTADStat  
Local production is clea rly insufficient to meet the needs of the population. According to these 
data, there is a severe supply shortfall in the crops listed in the table, which are key components 
of the national diet. Incentives should be provided immediately to boost local prod uction to the 
point of ensuring self -sufficiency. To that end, infant agri -food industries should be protected for 
an initial period of five years. This will have to be done in accordance with the provision s of the 
1991 Abuja Treaty (Article  35) and with W TO provisions. Tariffs and quotas will be introduced for 
several agri -food products so as to reduce imports while promoting domestic production. After the 
five years, the country should be capable of producing these products in sufficient quantity and 
quality to supply the domestic market.  
Question 3 
Paragraph  6: Please describe the GAFTA and OCI agreements and provide copies to the 
Working Party. Also, how are "these measures" taking advantage of these agreements?  
Reply : 
The main objective s of the Arab Free Trade Area, also known as the Greater Arab Free Trade Area 
(GAFTA) or Pan -Arab Free Trade Area, are the elimination and gradual reduction of trade barriers. 
The Union of the Comoros is a member of this agreement.  
One of the objectives of  the Organization of Islamic Cooperation (OIC) is to strengthen 
intra-Islamic economic and trade cooperation with a view to achieving economic integration.  
Besides, these measures benefit in particular from:  
- the preferential tariff regime;  
- capacity buildin g; 
- the strengthening of economic and trade relations.  
Question 4 
In response to Question 2, the Comoros stated the following:  
"The Union of the Comoros is engaged in the process of drawing up an Accelerated 
Growth and Sustainable Developme nt Strategy for the 2015 -2019 period (SCA2D, see 
document WT/ACC/COM/13 No.  1), to replace the 2010 -2014 Growth and Poverty 
Reduction Strategy Paper (DSCRP). In February  2013 it also adopted a new trade policy 
together with a road map. This new policy inco rporates measures to improve the 
macro -economic framework, intensify the dynamization and diversification of the 
production system, attract foreign direct investment, and encourage private initiatives 
and import substitution measures with a view to redress ing the trade balance, especially 
in food products, by rationalizing customs tariffs. With reference to the above WT/ACC/COM/17   
 
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  statements, could the Comoros provide the Working Party with information on the 
import substitution measures it has already adopted, as well a s on those it is planning to 
adopt?  
Reply : 
This strategy follows the hybrid approach of the GPRSP which, on the one hand, targets sectors in 
which the poorest population groups are concentrated, and the other, buoyant sectors. Since most 
of the Comorian po pulation is rural (70%) and lives from agriculture (GPRSP, 2009: 214), 
development of the agri -food sector responds to the need to ensure food self -sufficiency and 
poverty reduction.  
Large amounts of food crops and garden produce are currently being import ed from neighbouring 
countries. These imports negatively impact the Comoros because, in the case of some products 
and regions, they are replacing local production.  
For example:  
[SITC code] Description  2000  2011  % of 
total  Average annual 
growth (%)  
[012] O ther meat and edible meat offal  1,217.7  12,545.1  13.7 21.5 
[016] Meat and edible meat offal, salted, dried, 
flours, meals  2.0 20.0 0.0 58.6 
[017] Meat and edible meat offal, prepared or 
preserved, n.e.s.  24.1 180.9  0.2 24.6 
[025] Birds' eggs, egg yolks and egg albumin  4.9 33.7 0.0 29.6 
[034] Fish, fresh (live or dead), chilled or 
frozen  6.2 66.8 0.1 26.7 
[041] Wheat (including spelt) and meslin, 
unmilled  0.3 27.1 0.0 86.6 
[042] Rice  2,901.7  25,138.5  27.4 25.1 
[045] Cereals unmilled (other than wheat , rice, 
barley and maize  11.1 66.7 0.1 27.9 
[048] Cereal preparations, fruit or vegetable 
flours  233.3  1,859.8  2.0 23.5 
[054] Vegetables  127.4  1,304.4  1.4 23.6 
[057] Fruit and nuts (not including oil nuts), 
fresh or dried  44.4 1,041.5  1.1 44.8 
[058] F ruit, preserved, and fruit preparations 
(excluding fruit juices)  4.6 184.1  0.2 44.1 
[059] Fruit juices and vegetable juices, 
unfermented and not containing added spirit  52.4 855.4  0.9 28.0 
[075] Spices  10.5 680.1  0.7 46.1 
[098] Edible products and prepa rations, n.e.s.  361.6  4,433.8  4.8 25.5 
[222] Oil -seeds and oleaginous fruits (excluding 
flour) 6.1 217.5  0.2 33.4 
[223] Oil -seeds and oleaginous fruits (including 
flour, n.e.s.)  2.6 50.6 0.1 29.6 
[422] Fixed vegetable fats and oils, crude, 
refined or fr actionated  125.6  5,595.3  6.1 45.3 
Source: UNCTAD, UNCTADStat . 
Local production is clearly insufficient to meet the needs of the population. According to these 
data, there is a severe supply shortfall in the crops listed in the table, which are key compone nts 
of the national diet. Incentives should be provided immediately to boost local production to the 
point of ensuring self -sufficiency. To that end, infant agri -food industries should be protected for 
an initial period of five years. This will have to be done in accordance with the provision s of the 
1991 Abuja Treaty (Article  35) and with WTO provisions. Tariffs and quotas will be introduced for 
several agri -food products so as to reduce imports while promoting domestic production. After the 
five years, th e country should be capable of producing these products in sufficient quantity and 
quality to supply the domestic market.  WT/ACC/COM/17   
 
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  Question 5 
Paragraph  14: Please describe the status of Comoros' implementation of COMESA's 
trade -related rules? Has C omoros fully implemented the rules of the customs union? If 
not, what is the status of implementation? Which rules and obligations have not yet 
been implemented? Please provide a list of COMESA -related levies and taxes that have 
been or will be implemented . 
Reply : 
The Union of the Comoros has signed and ratified the COMESA free trade area. 
The operationalization of the free trade area at the level of the Comoros took effect in 2012 as a 
result of the establishment of the Origin Office. All products originat ing in COMESA member 
countries are exempt from customs duties.  
The Comoros is actively involved in the negotiations on the establishment of the COMESA 
customs  union. Within this context, we have adopted the categorization of g oods with all the other 
member  States, harmonized the Customs Code with that of COMESA and incorporated the 
Common Tariff Nomenclature (CTN) into our system.  
The common external tariffs of the future customs union are fixed in accordance with a tariff 
structure of: 0% for raw materials , 0% for capital goods, 10% for intermediate products and 
25% for finished products.  
To benefit from the tariff preferences available in the framework of the COMESA FTA, the customs 
authorities responsible for exemption from customs duties require the pres entation of a certificate 
of origin. At export, the issuing of a certificate of origin is subject to the payment of a fee of KMF 
1001 per unit. The only taxes that will be implemented are the CET taxes (0%, 10% and 25%).  
Product category  Rate applied in CO MESA  
Raw materials  0% 
Intermediate products  10% 
Finished products  25% 
Capital goods  0% 
Question 6 
Paragraph  14: In its reply to Question 4, Comoros states that "the rules that govern 
COMESA are, up to a certain point, no different tha n those of the WTO". Please describe 
the differences between the rules that govern COMESA and those of the WTO.  
Reply : 
COMESA was set up in accordance with Article  XXIV of the GATT 1994. The rules that govern 
COMESA are perfectly in harmony with those of t he WTO. In con trast to the WTO rules, COMESA 
member States have adopted the principle of variable geometry in all stages of regional 
integration and Member State obligations.  
Question 7 
Paragraph  14: Please submit to the W orking Party  a co py of the OIC's Economic, 
Technical, and Trade Cooperation Agreement.  
Reply : 
A copy is available under document symbol WT/ACC/COM/16.  
                                                
1 1 euro = 491.96775  KMF. WT/ACC/COM/17   
 
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  Question 8 
Paragraph  14: In its reply to Question 4, Comoros states that "the agreements with OIC, 
GAFTA,  and IOC were not drawn up in conformity with Article XXIV or the GATT and the 
Enabling Clause". Are there any elements of these agreements that do not conform to 
any part of the WTO agreements? If so, please describe.  
Reply : 
We wish to correct the reply t o Question  4 by deleting the following last sentence: "the 
agreements with OIC, GAFTA, and IOC were not drawn up in conformity with Article XXIV or the 
GATT and the Enabling Clause", inasmuch as the agreements with OIC, GAFTA, and IOC were 
drawn up in conf ormity with Article XXIV or the GATT and the Enabling Clause.  
Question 9 
Paragraph  18: Please provide the COMESA CIA protocol. Even though it has not yet been 
ratified, it needs to be reviewed by the Working Party . 
Reply : 
The Protocol of A greement on the COMESA CIA (Common Investment Area), which has not yet 
been ratified by the Union of the Comoros, will be provided to the Working Party.  
The Protocol of Agreement on the CIA will be transmitted to the WTO Secretariat.  
Question 10 
Paragraph  18: In its reply to Question 7, Comoros states that the National Investment 
Promotion Agency has the dual mandate of promoting investment and trade. Does 
"trade" include exports and imports, or just imports, given Comoros' import substituti on 
measures?  
Reply : 
The 2007 Investment Code did in fact basically assign the ANPI the task of investment promotion. 
And in the absence of any foreign trade promotion structure, the ANPI acted as the body 
responsible for promotion, production and foreign t rade. A draft revision of the investment code is 
currently under preparation and does envisage formally extending the ANPI's mandate to exports.  
Question 11 
Paragraph  18: Does the national export promotion strategy include subsidies? If so,  
please provide details on the subsidies so Working Party  Members can examine their 
compliance with WTO agreements.  
Reply : 
No, the national strategy does not include subsidies.  
Question 12 
Paragraph  18: Will the national fishing company be state -owned? Is it foreseen to be a 
monopoly?  WT/ACC/COM/17   
 
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  Reply : 
No, it is a company set up by the Arab Committee for Development and Investment in the 
Comoros and Comorian private shareholders (through the intermediary of the Comoros Chamber 
of Commerce, Industry and  Agriculture). It is not intended to be a state monopoly.  
Question 13 
Paragraph  18: Please provide more detail about the SPS capacity building project, 
particularly progress and timing for establishing a national SPS system.  
Reply : 
The over all aim of the STDF -funded project entitled "Strategy to strengthen the sanitary and 
phytosanitary system in Comoros" is to effectively enhance the safety and phytosanitary system 
covering food, livestock and plants in the Comoros, and to improve access to  foreign markets so 
as to reap the benefits generated by international trade and environmental protection.  
Two components have been singled out:  
Operational action plans based on the outcomes of sub -sectoral diagnostic studies are adopted and 
priorities es tablished with respect to ongoing agricultural export promotion programmes.  
A1.1. Undertake the Phytosanitary Capacity Evaluation (PCE)  
A1.2. Conduct an assessment of institutional arrangement s for food safety using the 
FAO tool and taking into account pre vious FAO and WHO field studies.  
A1.3. Take stock of the progress made in bringing the competent authority into conformity 
in the field of fisheries and fishery products.  
A1.4. Undertake a very exact diagnostic study of the food safety analysis infrastruct ure 
based on the current food safety control system.  
Component 2: More favourable conditions for the development, adoption and 
implementation of national SPS strategies and related plans.  
A2.1. Analyse and update key legislation (including legislation esta blishing coordination 
mechanisms such as the National Codex Committee) in order to clearly delineate the 
functions, mandates, as well as the responsibilities of each SPS institution as part of the 
elaboration and future implementation of the SPS strategy a nd associated operational plans.  
A2.2. Organize a workshop to provide feedback on the results of the legal analysis and 
discussion of priority texts to be updated (three existing texts).  
A2.3. Organize a workshop for the presentation and validation of draf t texts (five draft 
texts).  
A2.4. Organize  two workshops for the negotiation of market access procedures: a two -day 
workshop on plant products (IPPC) and another two -day workshop on the fisheries sector 
(FAO Fisheries Department).  
The project's main achiev ements to date have been:  
(a) An evaluation of the Comoros' phytosanitary capacity and an analysis of phytosanitary 
legislation have been carried out.  
(b) A diagnostic study of the national food safety system as regards legal aspects, control 
management, analyses,  inspection, monitoring, certification, information and WT/ACC/COM/17   
 
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  communication has been conducted and analysed in accordance with the model 
recommended by international organizations, in particular FAO and WHO.  
(c) For the fisheries sector, an analysis has been conduct ed of the institutional framework 
for the implementation of laws, regulations and standards in force, more specifically 
monitoring institutions and structures and local organization, analytical laboratories and 
government partners.  
(d) An inventory and diagnos tic study have been made of the country's analytical capacities 
with special reference to the state of existing analytical infrastructure. A list of the main 
available analytical resources and laboratories has been drawn up and evaluated.  
(e) An inventory of l egislative and regulatory texts relating to phytosanitary matters and 
pesticide management has been made with a view to improving the domestic legal 
framework by drafting texts for the reform of phytosanitary legislation. An inventory of 
domestic legislati on on animal health has also been carried out.  
(f) The institutional framework for health risk management in the fisheries sector, and the 
legislation and regulations governing the fisheries sector have undergone extensive 
updating.  
Six preliminary draft decre es have been drawn up:  
- the preliminary draft order establishing the rules of hygiene applicable to fishery products 
for export to the European Union;  
- the preliminary draft order on official controls on fishery products for export to the 
European Union;  
- the preliminary draft order on the microbiological criteria applicable to fishery products;  
- the preliminary draft order on sampling methods to be used for the analysis of certain 
contaminants in fishery products;  
- the preliminary draft order on the quality of water for human consumption;  
- the preliminary draft order on maximum authorized limits for certain residues and 
contaminants in fishery  products.  
A preliminary draft of the decree establishing the National Fishery Product Quality Control and 
Certification O ffice (ONCQCPH) has been prepared.  
The national SPS strategy currently under preparation will give the details of the timetable for the 
establishment of a national SPS system.  
Question 14 
Paragraph  21: Please provide more detail on the scop e and elements of the fisheries 
strategy.  
Reply : 
It is estimated that the fisheries sector contributes 12% of GDP, together with 5% of foreign 
exchange earnings.  
Small -scale fishing employs 8,500 fishermen working on fishing boats and 15,000 who fish on 
foot. It is estimated that the upstream and downstream parts of the chain generate 
17,000  additional jobs and that more than 140,000 people depend on the exploitation of fisheries 
resources.  WT/ACC/COM/17   
 
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  As yet there is no sectoral strategy for fishing. However, the outl ines of a Comorian fishing 
strategy have been laid out in a note drawn up with support from the World Bank.  
Question 15 
Paragraph  22: Please provide a copy of the updated DTIS when it is available.  
Reply : 
A copy of the updated DTIS is avail able under document symbol WT/ACC/COM/15.  
II.  ECONOMY, ECONOMIC PO LICIES AND FOREIGN T RADE  
Question 16 
Paragraph  50: In its answer to Question 14, Comoros notes that a project for a national 
agri-food company is under way. Will the national agri -food company be state -owned? 
Is it foreseen to be a monopoly?  
Reply : 
This company is still a project, but once in place its articles of association will define the formation 
and distribu tion of its capital and specify whether or not it is state -owned.  
Question 17 
Paragraph  50: In its answer to Question 14, Comoros mentions a Medium -Term Plan 
2012 -2015. Is this plan being updated for the current period? Please provide the p lan 
(whichever is the most up -to-date one) to the Working Party . 
Reply : 
Yes, this is the medium -term plan for trade integration aligned on the frame of reference of the 
PRSP of the period. It has been updated and aligned on the new Strategy for Accelerated  Growth 
and Sustainable Development (SCADD)  2015-2018. The Plan has been transmitted to the Working 
Party (available under document symbol WT/ACC/COM/13 of 7  October  2016).  
2. Economic policies  
(a) Main directions of the o ngoing economic policies  
Question 18 
Paragraph  74: In its reply to Question 18, Comoros lists 6 state -owned companies. 
Why is SNPSF not listed? Why is BDC listed, if it has b een privatized? Is it still under 
some degree of government control? How will Comoros use the WTO accession process 
to address its privatization goals?  
Reply : 
There has been an omission. The SNPSF is indeed a state -owned company (see paragraph  74 of 
the Me morandum). As regards the BDC, at the time the MFTR was dispatched, the State was the 
majority shareholder. The Bank has now been privatized and the capital of the BDC is distributed 
as follows: Comorian  State 37.5%, European Investment Bank (EIB) 12.5%, A gence Française de 
Développement (AFD) 12.5%, and Investissement et Partenaires (IEP) 37.5%. Under the 
Competition Law, banking services are competitive. This is proof of the commitment of the 
Comoros to the WTO accession process, and in conformity with it s rules.  WT/ACC/COM/17   
 
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  Question 19 
Paragraphs  78 to 83: In its reply to Question 19, Comoros states "the divestiture 
process will be transparent and in compliance with WTO rules". However, Comoros also 
admits that "there has been a delay in the implement ation of these measures as they 
suffer from the lack of a partnership with the private sector", and "the first stages of 
transparency … have still to materialize in practice". Given this information, how is 
Comoros able to guarantee that the divestiture pr ocess will be transparent and in 
compliance with WTO rules? What steps is Comoros taking to implement the measures 
and establish the requisite partnership with the private sector?  
Reply : 
Any trade measure undertaken by the Comoros will be in compliance wit h WTO rules. 
Public -private partnership is ensured by the active participation of three members of the private 
sector in the national trade negotiations committee. Training and awareness workshops on the 
subject of multilateral trade have been and will be held across the national territory, so that all the 
stakeholders will be involved.  
Pursuant to Chapter 3(1)(5) of the Law on Government Procurement establishing the composition 
of the Public Council, six of the 12 members are non -state players. As regards the Competition 
Law, Chapter 2(1)(2) on the composition the National Competition Commission stipulates that 
three of its seven members must be non -state players.  
The liberalization process is under way and involves a participatory approach and a public -private 
partnership. Thus, there are currently two operators in the telecom sector, namely Telma, a new 
private telecom provider, and the incumbent operator. The second telecom licence was granted to 
Telma transparently and in conformity with the rules.  
The c ommercial banking sector has been liberalized and opened up to competition under a 
transparent process. Two banks in which the majority of the capital had been state -owned now 
have a majority of private capital. They are the BIC (Bank for Industry and Comm erce), whose 
majority capital shares belong to the BNP (51%), the Comorian State (35%) and the private sector 
(14%), and the Comoros Development Bank (BDC), with majority private -sector ownership. 
The State has also expanded the supply of banking services by allowing two private commercial 
banks to set up operations locally, namely EXIM Bank Tanzania and the Banque Fédérale pour le 
Commerce (BFC). The commercial banking sector is therefore fully liberalized.  
As regards energy, there was an initial privatiza tion of the national electricity company, which was 
bought by the private company VIVENDI and renamed Comorienne d'Eau et d'Électricité (CEE). 
Unfortunately, this latter company did not fulfil the specifications and normal electricity distribution 
services  were not guaranteed.  
The Government is in the process of stabilizing and rectifying the economic and financial situation 
with a view to liberalization over the long term.  
The Government has set up a transparent, pro -competition institutional framework by ensuring the 
active involvement of the private sector. The private sector played a major role in the drafting of 
the laws on government procurement and competition. The entities responsible for implementation 
are joint bodies comprising, inter alia , privat e sector and civil society representatives. Pursuant to 
Chapter 3(1)(5) of the Law on Government Procurement establishing the composition of the Public 
Council, six of the 12 members are non -state players. As regards the Competition Law, 
Chapter  2(1)(2) on  the composition the National Competition Commission stipulates that three of 
its seven members must be non -state players.  
As pertains to the trade of ordinary rice and hydrocarbons, only import operations remain in the 
hands of these state -owned enterpris es, for security reasons. Distribution and sale are done by 
private sector.  WT/ACC/COM/17   
 
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  Question 20 
Paragraphs  78 to 83: In its reply to Question 19, Comoros mentions "Mwa -Mwe". Is this 
another acronym for MAMWE?  
Reply : 
There has been an input error in  the reply to Question  19. There is no such name as Mwa -mwé. 
The Official name is MAMWE.  
Question 21 
Paragraph  96: In its reply to Question 24, Comoros states that "the government intends 
to liberalize these sectors". Please be more specifi c about the government's plans and 
intentions. Does the term "liberali ze" mean the suspension of price controls in all the 
sectors or in some sectors? Does "liberalize" refer to other measures besides lifting 
price controls? What is the timing for these li beralization measures?  
Reply : 
In the reply to Question  24, liberalization refers to the lifting of price controls in the sectors 
liberalized. With regard to the privatization of state -owned enterprises, the Government is 
reviewing the present state of thes e enterprises. It will carry out in -depth studies, arrive at a 
vision and at that point decide on the action to be taken.  
By way of a reminder, the telecommunications sector has been completely liberalized. There are 
two telecommunications service provider s (see reply paras . 78 to 83). The Government is moving 
ahead with the restructuring of the National Office for the Importation and Marketing of Ordinary 
Rice (ONICOR) and the National Hydrocarbon Corporation (SCH), before their possible 
privatization. The  price control mechanism was introduced in the absence of a system of 
competition. A law has just been passed and enacted, and a national commission is being set up to 
enforce it.  
Article 1 of this law is designed to promote the free operation of market fo rces by controlling or 
eliminating any practice with the aim or effect of restricting competition in a manner detrimental to 
the development of the national economy and to the interests of consumers. Under Article 5, the 
import and export prices of goods a nd services are free and determined by the forces of 
competition.  
Question 22 
Paragraph  96: In its reply to Question 24, Comoros states that the end consumer selling 
price is determined "on the basis of his costs and the profit margin he is  accorded." 
Which body or official accords the profit margin, and how is the margin determined?  
Reply : 
Price controls have ceased to exist since the adoption of the 2013 Competition Law. Prices are 
determined by market forces, but the State reserves the ri ght to regulate certain basic necessities 
under Article 4 of the Law.  
The entity that assigns the profit margin is the Ministry responsible for trade, in collaboration with 
the Comorian Federation of Consumers. The profit margin is calculated on the basis of product 
categories.  WT/ACC/COM/17   
 
- 13 - 
 
  (b) Monetary and fiscal policies  
Question 23 
Paragraph  107: In its reply to Question 27, Comoros states that there is no restriction 
on the establishment of foreign banks.  Please confirm that there are no barriers to the 
establishment of bank branches either.  
Reply : 
The banking environment has evolved considerably and there is no restriction on the 
establishment of foreign banks. We can also confirm that neither are there a ny barriers to the 
establishment of bank branches in the Union of the Comoros. For any further information relating 
to the sector, please refer to document WT/ACC/SPEC/COM/2 . 
The Union of the Comoros declares that there are no obstacles to the creation of bank branches 
provided that the conditions for the grant of approval by the Central Bank of the Comoros are met, 
in accordance with the revised banking law.  
Question 24 
Paragraph  117: Please provide additional detail on the reasons (social,  humanitarian, 
and development) for which the Minister of Finance can grant customs and tax 
exemptions. What is the status of the exemption reform called for by the new trade 
strategy?  
Reply : 
For social reasons, social works may be understood as the exempt ions granted to mosques and 
Koranic schools.  
These are exemptions intended for orphans and donations for the population following natural 
disasters, provided on humanitarian grounds. From a development standpoint, the support is 
justified by the need to pr omote development processes in the priority areas set by the 
Government under the strategic reference frameworks (SCADD and Investment Code, 
establishment agreements with strategic investors). The review of exemption management 
recommended under the new tr ade strategy is in progress, with the assistance of the World Bank.  
Question 25 
Paragraph  118: What excise duties are included in "other excise duties" in the table on 
page 19 of WT/ACC/COM/14?  
Reply : 
Under the new 2017 Finance Law, the oth er excise duties are:  
- consumption tax on ordinary rice ; 
- internal tax on petroleum products ; 
- consumption tax on luxury rice;  
- surcharge on luxury rice ; 
- internal tax on alcohol ; 
- internal tax on tobacco ; 
- internal tax on cement ; 
- other (DAC: 5%; DAC: 10%) ; 
- other (import deposit + Import Trade Tax; Consumption Tax (deposit)) . WT/ACC/COM/17   
 
- 14 - 
 
  Question 26 
Paragraph  119: Please describe the "High Labour Intensity" approach to promote 
employment.  
Reply : 
The HLI (High Labour Intensity) approach is labour -based and enco uraged by the ILO.  
The prospects for infrastructure development in the Comoros (road building, ICT development, 
urban sanitation, promotion of social housing, construction or rehabilitation of basic infrastructure 
and administrative buildings, emergency wo rks made necessary by bad weather, urban expansion) 
generating large numbers of jobs call for a review of administrative and planning practices. Within 
this context, the promotion of employment through the HLI approach suggests:  
 Incorporating employment am ong the eligibility criteria for public investment programmes; 
in fact, employment, which has become one of the challenges that the country will face in 
the years to come, should henceforth be taken into account in the modalities of public 
investment. The establishment of the Road Maintenance Fund will make it possible for small 
enterprises to develop in the construction sector by prioritizing the HLI method.  
 Creating suitable conditions for small enterprises and local communities to participate in 
governme nt procurement under conditions of fair competition, in particular, by adapting the 
documentation and the national legislation relating to government procurement, which are 
designed for large enterprises.  
 Building the capacity of the principal public and p rivate players in HLI techniques. It is 
planned to establish an HLI Unit whose main mission will be to facilitate access to 
information, provide training, develop services to support the use of the HLI approach and 
monitor the application of the appropriat e standards and working conditions.  
 Improving access to information concerning the sector, to training (GERME, HLI, project 
management, standards and working conditions, site organization, schools, etc.) and to 
credit, and relaxing the requirements with re gard to guarantees. Where government 
procurement documentation is concerned, it needs to be simplified to make it more easily 
understandable and better adapted to the sums involved in ordinary contracts awarded to 
small enterprises or local communities.  
 Promoting the creation of small agricultural processing enterprises based on the intensive 
use of labour and high labour intensity public investment, as a powerful driver of 
employment within the framework of the implementation of various forms of infrastruc ture 
and housing programmes: rural tracks, irrigation works, land reclamation, erosion control 
initiatives, small dam building and maintenance, reforestation works, building and 
rehabilitation of urban infrastructure, and repairing the damage caused by nat ural disasters 
within the context of early recovery projects.  
Question 27 
Paragraph  120: Has the new tax code been adopted, and has it contributed to reining in 
the wage bill?  
Reply : 
The new Tax Code has been adopted and promulgated since 2 011. Reining in the wage bill is not 
the main purpose of the Code.  WT/ACC/COM/17   
 
- 15 - 
 
  (d) Foreign and domestic investment policies  
Question 28 
Paragraph  145: In the new foreign investment law, how is " social protection and public 
economic order" defined?  
Reply : 
It is important to recall that, under the Investment Code, foreign investment benefits from the 
same advantages and is subject to the same requirements as domestic investment. Thus, this 
investme nt must fit within the Government's development policy where poverty reduction and the 
promotion of financial inclusion are concerned. Within this context, social protection is aimed at 
reducing social exclusion and the exposure of the population to social  risks by:  
 enabling access to financing, more particularly for those segments of the population that are 
disadvantaged or vulnerable, and to basic social services (mainly health and education). 
This should guard against poverty by providing minimum protect ion; 
 procuring replacement income for persons who have contributed to a public or community 
scheme, in order to help them to manage or assume risks;  
 creating a favourable environment for the development of supplementary protection with 
respect to replaceme nt income and access to care for those who are able to pay for it.  
As for public economic order, it relates to the role and missions of the State with respect to 
economic policy and regulation, through a set of mandatory principles necessary to pursue an 
economic objective, in such a way as to ensure fair, healthy and adequate competition.  
Question 29 
Paragraph  150: In its reply to Question 36, Comoros discusses the Single Administrative 
Charge (RAU) and the turnover tax. Where do these char ges/taxes appear in the table 
on pages 18 -19 of WT/ACC/COM/14?  
Reply : 
The RAU is a tax collected by customs at the border and will appear in the table containing the 
other customs taxes. The latter will be communicated within the context of the national ap plied 
rate. On the other hand, there has been no turnover tax since the 1990s.  
(e) Competition policy  
Question 30 
By means of its reply to Question 39, the Comoros stated that "[a] national commission 
will be charged with the implementation of the law on competition". Could the Comoros 
provide the Working Party with further details on when the Competition Commission will 
be effectively established and start implementing the competition law?  
Reply : 
The Comp etition Commission will be established in the course of the first quarter of 2017 and will 
be actually operational in the second quarter of 2017.  
However, to effectively launch its activities, the Union of Comoros is seeking the support of 
Member s for its operationalization.  WT/ACC/COM/17   
 
- 16 - 
 
  Question 31 
Does the Comoros, in any circumstances, review and control mergers? If not, does the 
Comoros envisage the introduction of such review and controls at any time in the 
foreseeable future?  
Reply : 
The Competition  Law (Title II, Article 16)  provides for the control and review of mergers. Article 16 
stipulates that "all trade combines between enterprises, that is, all agreements, cartels, covenants, 
express or tacit understandings, all business partnership decisions  and all other forms of alliance 
and concerted action, for the purpose or with potential effect of preventing, restricting or distorting 
the play of competition on a market, are prohibited …".  
Question 32 
Does the Comoros envisage the intro duction, at any time in the foreseeable future, of 
provisions on state aid, or government support, as part of its competition policy?  
Reply : 
The Union of the Comoros confirms that it envisages introducing, as soon as the implementing 
texts so provide, prov isions on state aid or government support within the framework of 
competition policy, in compliance with Article 4 of the Law.  
6. Information on the growth of trade in goods and services over recent years and 
forecasts for the years to come  
Question 33 
Paragraph  231: In its reply to Question 45, Comoros states that 31% of total imports 
were from member S tates of the OIC between 2010 and 2011. Which member States of 
the OIC accounted for the most exports to Comoros?  
Reply : 
The member States of the OIC which exported the most to Comoros were: United Arab Emirates 
(UAE), Egypt, Saudi Arabia, Pakistan, Qatar, India, Malay sia, Turkey, Indonesia, Oman, Morocco 
and Thailand.  
Question 34 
Paragraph  231: We thank Comoros for its reply to Question 45. However, it is still 
unclear which raw material the sentence refers to, and the last sentence in 
paragraph  231 app ears to be missing a subject. Please identify the raw material and 
clarify what the sentence means to convey.  
Reply : 
Paragraph  231 of the MFTR made reference to information on the growth in trade in goods and 
services for the year 2007. However, the situat ion has evolved. Today, the Comoros' trade balance 
is in structural deficit, on the one hand, because of the weakness of the local production base and 
on the other, the poor diversification of exports, which are restricted to cash crops 
(vanilla,  essences of ylang -ylang and cloves). In 2015, the trade deficit fell by KMF 5  billion to 
KMF 74.5 billion, i.e. 31.1% of GDP as against 33.2% in 2014. This trend is mainly attributable to 
the fall of 7.9% in imports to KMF 82  billion, despite a decline of 21.7% in exports to 
KMF 7.5 billion. Trade in services recorded a surplus of KMF 0.5  billion as against a deficit of 
KMF 5.2 billion in 2014.  WT/ACC/COM/17   
 
- 17 - 
 
  "Madagascar, following a significant decline in its exports to the Comoros, mainly of live animals 
for slaughter, has under gone a considerable revival." The sentence is meant to show that trade 
between Madagascar and the Comoros declined following Madagascar's introduction of a food 
safety measure banning the export of live cattle to the Comoros (meat). This trade has resumed 
between the two countries.  
III. FRAMEWORK FOR MAKING  AND ENFORCING POLICI ES AFFECTING FOREIGN  
TRADE IN GOODS AND T RADE IN SERVICES  
Question  35 
Paragraph  270: In its reply to Question 55, Comoros states that the islands "play a part 
by collecting certain taxes." Do the islands have authority to levy these taxes, or 
whether they have authority only to collect these taxes?  
Reply : 
There are some taxes over which the islands have direct authority. They are empowered to impose 
and collect these taxes: (trade tax, vehicle tax) as own revenue of the autonomous islands of the 
Union of the Comoros. There are also some taxes that are levi ed by the Union so they can be 
shared out among the islands.  
Question 36 
Paragraph  276: We thank Comoros for its reply to Question 58, that there have not yet 
been any changes. We would like to clarify the original question: what are the le gislative 
changes that Comoros assesses will be necessary to implement WTO provisions?  
Reply : 
The legislative measures that the Comoros assesses wil l be necessary to implement 
WTO provisions can be found in the new  legislative plan: WT/ACC/COM/9/Rev.1 . 
Question 37 
Paragraph  277: We thank Comoros for its reply to Question 59, in which Comoros states 
that all laws, decrees, and international agreements are published in the Official Journal. 
Are they published promptly in the Official Journal? What is the time -frame for 
publishing? Are judicial decisions, administrative rules, and regulations also published in 
the Official Journal?  
Reply : 
Laws, decrees, agreements, administrative rules and regulations are published in the 
Official  Journal three days after signature.  
On the other hand, judicial decisions are recorded in the Minutes of the Palais de Justice and may 
be consulted in the Registry.  
Question 38 
Please provide the following legislation:  
 2006 Finance Law ; 
 2015 Customs Code ; 
 Intellectual Property Code ; 
 Fisheries Agreement, Law No.  11-027/AU of 29  December  2011 
(Government  Procurement).  WT/ACC/COM/17   
 
- 18 - 
 
  Reply : 
Copies are available under document symbol WT/ACC/COM/16.  
IV. POLICIES AFFECTING T RADE IN GOODS  
(a) Registration requirements for engaging in importing  
Question 39 
Paragraphs  286 to 289: Please provide additional information to clarify what a legal or 
natural person must do to conduct business in Comoros:  
 To whom does one apply for registration? Is it the court of first instance, which 
holds the RCCM?  
 Is the RCCM the trade register for natural persons, and is the Register of 
Commerce, Companies, and Coope ratives the trade register for legal persons?  
 May individuals register as sole entrepreneurs?  
 Is registration for a tax identification number (NIF) the same as registration to be 
a legal person?  
Reply : 
The RCCM is held by a commercial chamber of the court of first instance. Applications for 
registration are filed with this chamber. The RCCM is the register for  natural and legal persons 
(all forms of companies with the exception of cooperatives). Cooperatives are registered in the 
Register of Cooperative Soc ieties.  
Comorian legislation also requires all businesses to register with the business taxation service and 
thus obtain a tax identification number (NIF). The NIF is used when clearing goods through the 
customs. Importers with an NIF pay 1% of the c.i.f. value of goods imported under the import 
trade tax regime while those without an NIF pay 10%.  
Individuals may register as sole entrepreneurs.  
The NIF is issued by the tax authority irrespective of the legal form of the enterprise. Registration 
as a legal p erson must be done with the RCCM and Register of Cooperative Societies.  
Question 40 
Paragraphs  286 to 294: Please clarify that local producers are subject to the 
requirements of paragraphs 286 through 294, not just the requirements of 
parag raphs  286 and 294, as the reply states.  
Reply : 
Local producers are subject to the same requirements.  
Question 41 
Paragraphs 287 and 288 of Section IV.I(a) – Registration requirements for engaging in 
importing read as follows: "  
287. Prerequ isites for the importation of superior quality rice are for importers to pay an 
annual duty of KMF 2  million to the General Tax and Property Administration (AGID).  
288. The AGID levies a special activity licence fee on the importation of alcoholic 
beverage s on an annual basis of KMF 1  million, KMF 750,000 for distributors and 
KMF 500,000 for bars and restaurants. While paragraph 326 of Section IV.I(f) – Import 
Licensing Procedures provides that:  WT/ACC/COM/17   
 
- 19 - 
 
  "326. It is not currently necessary to obtain prior authorizat ion to engage in external 
trade. It should be noted that an import licence for superior quality rice was introduced 
in 2012 under the finance law. There is one exception to that rule." Since 2005 the 
finance law in force has provided for the issuance by AG ID of an import licence for 
alcoholic beverages. The import and sales licence is issued annually subject to payment 
of a duty of:  
i. KMF 4  million for importers;  
ii. KMF 500,000 for distributors; and  
iii. KMF 250,000 for bars and restaurants."  
Could the Co moros clarify if the KMF 2  million "duty" referred to in paragraph 287 is a 
fee charged for an import licence? Is the "duty" mentioned in paragraph 287 charged for 
obtaining the import licence mentioned in paragraph 326, the first sentence? Should the 
"duty" mentioned in paragraph 287 not be a fee charged for an import licence, what is 
the nature and rationale of that duty?  
Could the Comoros clarify which of the fees mentioned in paragraphs 288 and 326 are 
fees charged for the issuance of licences to import  alcohol, and which are fees charged 
for licences to market/sell alcohol? In addition, could the Comoros explain why the 
numbers mentioned in paragraph 288 do not match those mentioned in paragraph 326? 
It is worth noting that the answer to Question 12 in document WT/ACC/COM/5 – 
Questionnaire on Import Licensing Procedures refers to an import licence fee for alcohol 
of KMF 4,000,000.  
Reply : 
The Union of the Comoros is grateful for the remark concerning paragraph 287. The tax of 
2 million levied by the AGID is assessed for engaging in the import of luxury rice (Article 199 of 
General Tax Code). The purpose of this tax is to organize the luxury rice market. The Union of the 
Comoros takes note of the inconsistencies pointed out between paragraphs 287 and 326 an d 
intends to make the necessary corrections.  
(b) Characteristics of the national customs tariff  
Question 42 
Paragraph  299: Do the contributions to COMESA and WTO exhaust the re gional 
cooperation tax? What happens to any residual amount collected?  
Reply : 
Yes, the contributions to COMESA , the WTO and the IO C exhaust the Regional Cooperation Tax. 
There has never been any residual amount.  
Question 43 
Paragraph  299: P lease update paragraph 299 based on the answers in 
WT/ACC/COM/14. Please clarify some of Comoros' answers to Question 67.  
 WT/ACC/COM/12 No.  14 does not appear to be the 2015 Customs Code, but 
Ordinance on the Customs Code No.  92-008/PR of 7  September  1992.  Please 
provide the 2015 Customs Code to the Working Party . 
 It is unclear, based on the reply to Question 67 and paragraphs 300 and 302, 
whether the TUI is the same as the customs duty (CD) or whether it is "apart" or 
separate. Please clarify.  WT/ACC/COM/17   
 
- 20 - 
 
  Reply : 
Consi stency between paragraph  299 and the information provided in document  WT/ACC/COM/14 
will be established as suggested. The 2015 Customs Code, promulgated in 2016, is appended to 
the documentation. The Single Import Tax (TUI) is identical with the customs du ty. 
Question 44 
 Are all the taxes in paragraph 299 applied to imports from other 
COMESA  members? If not, which ones are applied to such imports?  
Reply : 
Yes, all the taxes are applied to imports from other COMESA member states, except for cu stoms 
duty. 
Question 45 
Paragraphs  299 and 300: What is the status of Comoros' efforts to introduce the 
COMESA Customs Union? Does the Comoros have a timetable? Is it correct that 
Comoros, when it introduces the COMESA CET, will actually ra ise tariffs (tariffs at 5% 
will increase to 10%; tariffs at 20% will increase to 25%?)  
Reply: 
We have adopted the categorization of goods with all the other member States and the Common 
External Tariff (CET), harmonized the Customs Code with that of COMESA  and incorporated the 
Common Tariff Nomenclature (CTN) into our system.  
The Comoros has no timetable but will follow the regional timetable in accordance with the 
principle of variable geometry. Yes. With the adoption of the COMESA CET, tariffs at 5% will 
increase to 10% and those at 20% to 25%, which is a significant increase.  
Question 46 
Paragraph  301: In the reply to Question 69, Comoros states that the taxes (other than 
the customs tariff) paid by importers are the same as those paid by locals at domestic 
level for similar products. Please clarify that the "customs tariff" is the TUI, which would 
imply that the tariffs/taxes listed in paragraph 299 (2 -7) are also paid by locals at the 
domestic level for similar products.  
Reply : 
The Comoro s wishes to make it clear that the customs tariff is the TUI. The other taxes paid by the 
importers are the same as those paid by domestic enterprises, with the exception of the TCR  and 
the CCIA.  
Question 47 
Paragraph  305: Please clarify th is paragraph; it suggests Comoros has joined the 
COMESA Customs Union, but the reply to Question 68 suggests otherwise. Is the 
clarification that Comoros has eliminated tariffs on products originating in COMESA, but 
has not yet fully applied the CET?  
Reply : 
In the COMESA FTA framework, the Union of Comoros has eliminated customs duty on products 
originating in COMESA. The Union of Comoros has notified a 100% tariff reduction on originating 
products upon presentation of the certificate of origin. The CET is not being applied, as the 
customs union is not operational.  WT/ACC/COM/17   
 
- 21 - 
 
  Question 48 
Paragraph  306: Why are the AIT and CCIA not included in the list in paragraph 299?  
Reply : 
There has been an omission.  
Question 49 
Table  13: In its reply  to Question 72, Comoros lists taxes that do not appear in its reply 
to paragraph 299, such as the Import Trade Tax (PI). Please indicate how the Import 
Trade Tax is different from the taxes in paragraph 299.  
Reply : 
The term tax on import trade synthesizes  the elements of indirect taxation based on a system of 
import and export taxation as mentioned in paragraph 299. This is a simpler way of talking about 
all taxes arising from international trade.  
Question 50 
Table  13: In its reply to Question 73, Comoros appears to have copied and pasted the 
answer to Question 72. Please reply to Question 73, as reproduced here: "With regard to 
'international trade ', please confirm what tariffs, fees, and charges make up the 
revenues reported. Please indica te the current level of each of the non -tariff fees and 
charges listed, and their purpose. " 
Reply : 
Where imports are concerned, the taxes applied are as follows: Single Import Tax (TUI) equivalent 
to customs duty, Single Administrative Charge (RAU), Advanc e Tax Payment (AI), Chamber of 
Commerce, Industry and Agriculture (CCIA), Regional Cooperation Tax (TCR), Consumption Tax 
(TC), Import Trade Tax (PI), and Excise Duties (DAC).  
Customs duty: TUI: 20%, 5%.  
Charges: RAU: 5%.  
Charges that make up the revenues reported: CCIA (1% on all products except ordinary rice and 
petroleum products), P I (1%), AI, TCR (1%), DAC: (5%, 10%, 250%).  
Their purposes are (see table below):  
Non-tariff fees and charges  PURPOSE  
RAU Training, purchase and maintenance of equipment 
and operation.  
TC Paves the way for implementation of the VAT regime  
AI Advance Corporation Tax  
TCR Charge that goes towards paying certain 
contributions to regional and international institutions  
CCIA The fee goes to the Chamber of Commerce, Industry 
and Agriculture for the maintenance of 
warehouses/depots for imported products  
DAC Excise duty (internal tax)  
PI Import Trade Tax (internal taxes)  
 WT/ACC/COM/17   
 
- 22 - 
 
  Question 51 
Paragraph  321: The MFTR states that the Comoros has signed an interim version of  an 
Economic Partnership Agreement (EPA) with the EU.  
 Please explain the current legal status of the interim EPA.  
 Is Comoros implementing the interim version of the EPA?  
 Please identify when Comoros expects to sign the final version of the EPA.  
Reply : 
The Union of the Comoros has initialled but not yet signed the interim EPA. Consequently, it is not 
implementing that interim version. The Comoros exports to Europe under the EBA initiative.  
Negotiations are under way for a possible signature and ratification of the interim EPA before 
continuing negotiations for the conclusion of a final EPA in the framework of the Eastern and 
Southern Africa Group (ESA).  
(d) Other duties and charges  
Question 52 
Paragrap h 323: The MFTR states that imports may be subject to various charges to 
certain trade organizations, such as COMESA, IOC, and WTO, of 1% of the c.i.f. value, 
and a single administrative fee. We understand from Comoros' reply to Question 78 that 
the refere nce to WTO should be deleted; what is the charge to IOC? Please identify each 
charge referred to in paragraph 323.  
Reply : 
The purpose of the Regional Cooperation Tax (TCR) is to pay our contributions to COMESA , the 
IOC and the WTO . The COMESA contribution is an estimated 90,000 dollars. You will be informed 
of the IOC contribution subsequently.  
Question 53 
Paragraph  323: Is the "regional integration contribution tax" the same as the TCR, as 
listed in the reply to Question 72 and in paragraph  299?  
Reply : 
Yes. The Regional Integration Tax is the same as and corresponds to the TCR.  
Question 54 
African leaders at the 27th African Union Summit in July  2016 agreed to finance 25% of 
the cost of African Union peace support operations by imposing a 0.2%  levy on selected 
imports. Please indicate whether Comoros intends to impose the 0.2%  levy. If Comoros 
intends to impose the levy, please explain how the levy will be applied? If Comoros 
intends to finance its share via another trade meas ure, please provide details on that 
measure.  
Reply : 
The decision taken at the 27th African Union Summit in Kigali in July  2016 indicates that the 
practical modalities of the 0.2% levy on selected imports will be decided at the Summit of Heads 
of State on 3 0-31 January  2017 in Addis Ababa. The Union of the Comoros will decide on its 
application after the January  2017 Summit.  WT/ACC/COM/17   
 
- 23 - 
 
  (e) Quantitative import restrictions  
Question 55 
Paragraph  325: We wi sh to clarify previous Question 80. In paragraph 325, the MFTR 
states that "some goods listed below are subject to international trade restrictions". 
However, there is no list of goods provided. Please provide a list of all such products. 
Understanding the re are no specific domestic regulations that govern them currently, 
please provide the relevant "international level" authorities that Comoros is referring to.  
Reply : 
There is no specific list. International trade is subject to restrictions relating to the  application of 
security laws and regulations; the control of arms, ammunition and other war equipment and 
military items; the protection of human, animal or plant health or life; protection of public 
morality; the transfer of gold, silver and precious and  semi-precious stones; the protection of 
national artistic and cultural property; the control of narcotics, hazardous and toxic waste, nuclear 
materials, radioactive products or any other materials used in the development or exploitation of 
nuclear energy.  
The Comoros is referring to the provisions of international conventions and organizations including 
the WTO, WCO, UNESCO, FAO and the Washington Convention (CITES).  
There is currently no exhaustive list of these products. The competent authorities to whic h the 
Comoros refers are: the WCO (World Customs Organization), CODEX ALIMENTARIUS, IPPC, OIE, 
and the Washington Convention (CITES).  
(f) Import licensing procedures  
Question 56 
Paragraph  326: Th e MFTR states that "[i]t is not currently necessary to obtain prior 
authorization to engage in external trade. It should be noted that an import licence for 
superior quality rice was introduced in 2012 under the finance law. There is one 
exception to that rule" . 
 What is the definition for superior quality rice?  
 Please describe the exception referred to in paragraph 326.  
Reply : 
Superior quality rice is rice that contains 0% to 5% of broken rice.  
It is not currently necessary to obtain prior authorization to engage in foreign trade. Import 
licences were in fact abolished under Order No.  99-001/MECIA/CAB. An import licence for superior 
quality rice was introduced in 2012 under the Finance Law for a fiscal and non -restrictive purpose. 
Luxury rice is taxed as a l uxury product and an internal tax has been introduced for its 
consumption. Luxury rice is not currently produced locally, so this internal tax only applies to 
imported luxury rice. Customs procedures do not require the presentation of the luxury rice 
licence. Therefore, these measures do not affect imports of luxury rice, but rather the marketing of 
this product.  
Question 57 
Questionnaire on import licensing procedures (WT/ACC/COM/5):  
In the context of the general objectives of Comoros' impo rt licensing regime 
(e.g.,  preserving human, animal and plant health), why are (1) farming tools; (2) fishing 
inputs; and (3) luxury rice subject to import licensing?  WT/ACC/COM/17   
 
- 24 - 
 
  Reply : 
The Union of the Comoros has no domestic legislation on import licensing. Under th e structural 
adjustment programme launched in the 1980s, import licenses were abolished and replaced with 
statistical cards so that foreign trade statistics could be gathered (Order No.  99-001/MECIA/CAB).  
Some pre -import measures do, however, exist : 
 For th e importation of agricultural inputs: to take advantage of the benefits available under the 
Investment Code, imports of agricultural and fishery inputs are subject to prior approval  
granted under terms and conditions established by an Order. 
 Luxury rice is  subject to an import licence  for the purposes of engaging in the activity  of "luxury 
rice importation", levied as a capital tax. Superior -quality rice containing 0 % to 5% of broken 
rice is taxed as a luxury product.  
 Plants and plant products are subject t o prior authorization issued by the Ministry of Production 
in accordance with its commitments under the International Plant Protection Convention (IPPC), 
the national Plant Protection Law, and regional agreements.  
 Live animals and animal products are also subject to prior import authorization.  
 Plants and products of plant origin . 
 Endangered species . 
Question 58 
Could Comoros please explain the difference between: (1) an import licence; (2) an 
import authorization; (3) an import permit; and ( 4) import approval?  
Reply :  
  WT/ACC/COM/17   
 
- 25 -  
Type of prior import 
authorization  Approval authority  Definition /objective  Products concerned  HS code  
Import licence for alcohol 
and tobacco  Ministry of Finance and the 
Budget 
(Directorate -General of 
Taxation)  Regulates the im port, distribution and use of 
alcoholic beverages with a view to protecting human 
health and for socio -economic reasons.  Alcoholic beverages  
Tobacco and manufactured 
tobacco substitutes  
 2203.0010 to  
2208.9099  
2401.1000 to  
2403.9900  
Import licence for lux ury rice  Ministry of Finance and the 
Budget 
(Directorate -General of 
Taxation)  
 Internal tax levied for the marketing of luxury rice  Rice containing 0% to 5% of 
broken rice  10 06 30 20  
Prior import authorization  Ministry responsible for 
production (INRAP E 
Directorate)  The purpose of this measure is to protect human and 
animal health. A preliminary import request is 
submitted to the INRAP E Directorate, which will then 
examine whether the import requirements for live 
animals or products of animal origin have been met 
before authorizing the import in question.  
 Live animals and animal 
products  
Meat and edible meat offal, 
fresh, frozen or chilled  01012100 to  
0106.9000  
0201.1000 to  
0209.9000  
 
Ministry responsible for 
production (Fisheries 
Directorate)  The purpo se of this measure is to protect human and 
animal health. Prior import authorization for fishery 
products is issued by the Fishery Product Quality 
Certification Office of the Comoros following a safety 
analysis.  Fish and crustaceans, molluscs 
and other aqu atic invertebrates, 
live, fresh, frozen or chilled and 
dried 0301.1000 to  
0304.9900  
0306.1100 to  
0307.9990  
 
Prior import authorization  Ministry responsible for 
production (INRAP E) and 
the environment 
(Environment Directorate)  Prior import authorization i s granted for plants and 
plant products in order to protect against and 
prevent pests  (IPPC commitments) .  
 Live trees and other plants; 
bulbs, roots and the like; cut 
flowers and ornamental foliage, 
and all the products listed in 
Annex I of document COM -5, 
notably edible vegetables and 
certain roots and tubers, and 
edible fruits and nuts  0601.1000 to  
0604.9900,.....  
0701.1000 to  
0709.9090  
0714.1000 to  
0714.9090  
09011100 to  
09109900   
  WT/ACC/COM/17   
 
- 26 - Type of prior import 
authorization  Approval authority  Definition /objective  Products concerned  HS code  
This measure seeks to ensure proper protection for 
wild animal and plant  species in the Comoros, 
including:  
(a) fully protected animal and plant species classed 
as Category 1 due to their endemic, rare or 
endangered nature;  
(b) animal and plant species classed as Category 2, 
the preservation of which is important for 
maintaini ng the natural balance or the existence of 
which could ultimately be compromised by 
uncontrolled exploitation.  
Pre-import measures have been introduced for these 
species. The importation of these species into the 
Union of the Comoros, a signatory of the Co nvention 
on International Trade in Endangered Species 
(CITES), is subject to authorization for conservation 
purposes.  
 Any species listed under the 
Convention on International 
Trade in Endangered Species 
(CITES)  0507.1000 to  
0507.9000  
9601.1000 to  
9601.900 0 
Importation banned other 
than for national defence 
purposes  Ministry of Internal Affairs, 
Ministry of Defence and 
Commissioner of Police  
 In order to protect national security, the import of 
arms of any sort into the Union of the Comoros is 
banned other  than for national defence purposes.  Pyrotechnic products and 
explosives  
Swords, cutlasses, bayonets and 
similar arms  3601.0000 to  
3604.9090  
93011000 to  
9307.0000  WT/ACC/COM/17   
 
- 27 - 
 
  Question 59 
The Agreement on Import Licensing Procedures distinguishes betw een automatic and 
non-automatic import licences in Articles 2 and 3, respectively. Could Comoros please 
state whether each of the import licences (or authorizations, permits, and approvals) it 
mentions are automatic or non -automatic in nature?  
Reply : 
The i mport licences mentioned by the Union of the Comoros (all forms of which are prior 
authorizations) are non -automatic.  
Question 60 
It appears that with one exception (i.e., Decree No.  11-151/PR), none of the legal 
measures referred to in the  answer to Question 5 in document WT/ACC/COM/5 has 
been submitted. Please submit the remaining six legal measures, or excerpts relevant to 
the import licensing regime. Do these measures set out the procedures and conditions 
that must be met for obtaining a n import licence for all the relevant products? If not, 
please explain.  
Reply : 
There is no licence in the strict sense of the word; however, special prior import authorizations 
exist for certain products (see Question 58 ). The regulations and laws pertaini ng thereto will be 
submitted to the Secretariat. These measures set out the procedures that must be followed and 
the conditions that must be met in order to obtain these prior authorizations . 
Question 61 
In the exercise of administrative di scretion when considering whether to make a 
product subject to import licensing, please describe any guidance or policy objectives 
given by the legislature to be considered by the relevant administrative/executive body. 
What administrative/executive bodies  have the authority to make a product subject to 
import licensing? Please cite the relevant legislation that delegates import licensing 
authority to the relevant administrative/executive bodies.  
Reply : 
No, there is no licensing system governed by a legisla tive text. Order No.  99-001/MECIA/CAB 
abolished the licence and replaced it with the statistical card. Yet imports of some products such as 
alcohol, live animals and animal products, as well as luxury rice, are subject to special 
authorizations from the re sponsible administrative body.  
Moreover, the advantages available under the Investment Code for agricultural and fishery inputs 
are gran ted subject to approval from a c ommission comprising the Ministry of Production and the 
parties  concerned .  
   WT/ACC/COM/17  
 
- 28 - Type of prio r import 
authorization  Approval authority  Definition  Products 
concerned  HS code  Type of regulation  
Import licence for alcohol 
and tobacco  Ministry of Finance and the 
Budget 
(Directorate -General of 
Taxation)  Regulates the import, 
distribution and use of 
alcoholic beverages with a 
view to protecting human 
health and for 
socio-economic reasons.  Alcoholic 
beverages  
Tobacco and 
manufactured 
tobacco 
substitutes  2203.0010 to  
2208.9099  
2401.1000 to  
2403.9900  Order 
No. 14-069/VP -MFEBCEIP/CAB 
regulating the import, distribution 
and serving of alcoholic beverages 
pursuant to Law No.  13-014/AU of 
26 December  2013 on competition 
in the Union of the Comoros.  
2017 General Tax Code  
Article 194 of the Tax Code  
Finance Law No.  08-43/AU  
Import licence for luxury 
rice Ministr y of Finance and the 
Budget 
(Directorate -General of 
Taxation)  Internal tax levied for the 
marketing of luxury rice  Rice containing 
0% to 5% of 
broken rice  
 10 06 30 20  2012 Tax Code, Article 199  
 
Prior import authorization  Ministry responsible for 
product ion (INRAPE 
Directorate)  The purpose of this 
measure is to protect 
human and animal health. 
A preliminary import 
request is submitted to the 
INRAP Directorate, which 
will then examine whether 
the import requirements for 
live animals or products of 
animal o rigin have been 
met before authorizing the 
import in question.  Live animals and 
animal products  
Meat and edible 
meat offal, fresh, 
frozen or chilled  0101.1000 to  
0106.9000  
0201.1000 to  
0209.0000  
 Decree No.  87-024/PR regulating 
the import of animals and an imal 
products  
Ministry responsible for 
production (Fisheries 
Directorate)  The purpose of this 
measure is to protect 
human and animal health. 
Prior import authorization 
for fishery products is 
issued by the Fishery 
Product Quality Certification 
Office of the Comoros 
following a safety analysis.  Fish and 
crustaceans, 
molluscs and 
other aquatic 
invertebrates, 
live, fresh, frozen 
or chilled and 
dried 0301.1000 to  
0304.9900  
0306.1100 to  
0307.9990  
 Draft Food Law   
  WT/ACC/COM/17   
 
- 29 - Type of prio r import 
authorization  Approval authority  Definition  Products 
concerned  HS code  Type of regulation  
Prior import authorization  Ministry responsibl e for 
production (INRAPE) and 
the environment 
(Environment Directorate)  Environment and 
conservation; pest 
prevention; plants and 
plant products (IPPC 
commitments)  
 Live trees and 
other plants; 
bulbs, roots and 
the like; cut 
flowers and 
ornamental 
foliage,  and all 
the products 
listed in Annex I 
of document 
COM-5, notably 
edible vegetables 
and certain roots 
and tubers, and 
edible fruits and 
nuts 
 0601.1000 to  
0604.9900,………  
0701.1000 to  
0709.9090  
0714.1000 to  
0714.9090  
09011100 to  
09109900  Plant Protection La w 
Regional plant protection agreement  
  This measure seeks to 
ensure proper protection 
for wild animal and plant 
species in the Comoros, 
including:  
(a) fully protected animal 
and plant species classed 
as Category 1 due to their 
endemic, rare or 
endangered  nature;  
(b) animal and plant 
species classed as Category 
2, the preservation of which 
is important for maintaining 
the natural balance or the 
existence of which could 
ultimately be compromised 
by uncontrolled 
exploitation.  
Pre-import measures have 
been in troduced for these 
species. The importation of 
these species into the Union 
of the Comoros, a signatory 
of the Convention on 
International Trade in 
Endangered Species Any species listed 
under the 
Convention on 
International 
Trade in 
Endangered 
Species (CITES)  0507.1000 to  
0507.9000  
9601.1000 to  
9601.9000  Law No.  95-007 of 19  June 1995 on 
the environment   
   WT/ACC/COM/17  
 
- 30 - Type of prio r import 
authorization  Approval authority  Definition  Products 
concerned  HS code  Type of regulation  
(CITES), is subject to 
authorization for 
conservation purposes.  
Importation banned other 
than for national defence 
purposes  Ministry of Internal Affairs, 
Ministry of Defence and 
Commissioner of Police  
 In order to protect national 
security, the import of arms 
of any sort into the Union of 
the Comoros is banned 
other than for national 
defence purposes.  Pyrotechnic 
products and 
explosives  
Swords, 
cutlasses, 
bayonets and 
similar arms  3601.0000 to  
3604.9090  
93011000 to  
9307.0000  Law No.  97-009 of 21  July 1997 on 
defence and national security  WT/ACC/COM/17   
 
- 31 - 
 
  Question 62 
Comoros states that "import licences for alcohol fall due on 1  January of each year". 
Could C omoros please confirm whether importers must apply for import licences for 
alcohol for the entire year on or before 1  January of the same year? What happens if an 
importer would like to start importing alcohol into Comoros during the year?  
Reply : 
No, impor ters must request import licences for alcohol for the entire year at the latest by 31  March 
of the current year. Article 5 of Order No.  14-069/VP -MFEBCEIP/CAB regulating the import, 
distribution and use of alcoholic beverages stipulates that: "The licence is granted for a period of 
one year. It is renewable at the request of its holder. Applications for the granting or renewal of 
licences are submitted on the relevant form issued by the competent authority, at the latest by 
31 March of the current year. Sho uld the holder fail to respect this deadline, the said holder will be 
presumed to have renounced definitively the benefit of the licence." Any importer wishing to begin 
importing alcohol into the Comoros in the course of the year must observe this time -frame. 
Nevertheless, in the case of a new player that has obtained commercial registration for this 
profession after this period, the said player may begin importation at any time . 
Question 63 
Comoros listed the documents required for tobacco (and alcohol) import licences. 
However, in an earlier answer, Comoros stated that there is no import licence required 
to import tobacco. Can Comoros please explain this discrepancy?  
Reply : 
Finance Law No.  08-43/AU has introduced a licence for tobacco in th e Union of the Comoros. 
We have corrected the document (WT/ACC/COM/5 /Rev.1 ). 
Question 64 
Could Comoros please describe the status of its plans to institute an export and import 
licensing regime run by the Foreign Trade Authority and the tar get date for 
implementation?  
Reply : 
No new plan for an import licensing regime is being prepared in the Union of the Comoros.  
Question 65 
Comoros listed in Annex I of document WT/ACC/COM/5 that Zea Mays (corn) seed for 
planting and consumpt ion is prohibited from the United States. We ask Comoros to 
further explain the basis for the prohibition. Contrary to the stated basis for prohibition, 
Peronosclerospora philippinensis, Sclerospora philippinensis, P. spontanea  and P. 
sacchari  are not know n to occur in the United States. Furthermore, Stewart's wilt 
(Erwinia stewartii ) has a negligible risk of becoming established in Comoros via the 
grain for consumption pathway. Not only is this pathway destructive, but even if corn is 
diverted from intende d use and planted, transmission of the bacterium to the seedling 
would have to occur, which is a relatively rare event even when seed is known to be 
infected or sourced from highly infected plants.  
Reply : 
The Comoros has taken steps to prohibit imports o f seed into the country (Annex I ), as it currently 
lacks the requisite tools and expertise for detecting seeds from genetically modified organisms 
(GMOs), which do not exist in the Comoros. The country has therefore taken action for two basic 
reasons : WT/ACC/COM/17   
 
- 32 - 
 
  - lack o f expertise and tools capable of detecting the entry of such products;  
- lack of technology for detecting the entry of such products.  
(h) Customs valuation  
Question 66 
Section (h) Customs Valuation: Please p rovide the 2015 Customs Code. It is necessary 
for Members to understand Comoros' MFTR, its questions and replies related to customs 
valuation, and its Customs Valuation Questionnaire. In addition, please provide the draft 
implementing texts.  
Reply : 
A copy of the 2015 Customs Code is available under document symbol WT/ACC/COM/16. However, 
the Comoros lacks the technical capacity to implement the WCO HS; it uses the Brussels Definition 
of Value and is requesting a transition period for switching to the use of  the transaction value. The 
draft implementing texts will be made available subsequently.  
Question 67 
Paragraph  338: The use of reference or minimum prices is prohibited by Article 7 of the 
Customs Valuation Agreement, and we are deeply con cerned with the use of reference 
prices.  
 When and in which legislation does Comoros intend to eliminate reference or 
minimum prices for the imported goods referred to in this paragraph?  
Reply : 
The Union of the Comoros has introduced the use of the transact ion value in its new Customs Code 
and the country is a signatory to the revised Kyoto Convention. The Comoros requests technical 
assistance for the changeover to the transaction value.  
Question 68 
Paragraphs  333 et seq.: The replies to Questions 88 and 89 are confusing. Given that 
Comoros is pursuing accession to the WTO, Questions 88 and 89 are appropriate. Once 
Comoros provides the 2015 Customs Code, Members will have an opportunity to fully 
review the Customs Valuation Questionnaire and m ay revise Question 88 with a focus on 
Articles of the Customs Valuation Agreement that do not appear to be implemented 
through the 2015 Customs Code.  
Reply : 
The new 2015  Customs Code forms the basis for completion of the Customs Valuation 
Questionnaire.  
Question 69 
List of questions on the implementation of the Customs Valuation Agreement 
(WT/ACC/COM/6):  
Question 5(b): Under Article 7.3 of the WTO Customs Valuation Agreement (CVA), 
WTO  Members must respond in writing to requests from importe rs of the customs value 
determined under Article 7 and the method used to determine such value.  
 Please indicate when and in which legislation Article 7.3 will be implemented. 
What provisions would enable Comoros to answer requests by importers regarding 
how a customs value was determined under Article 7?  WT/ACC/COM/17   
 
- 33 - 
 
  Reply : 
Article 7.3 is implemented in conformity with the provisions of Articles 35 to 38 of the Customs 
Code of the Union of the Comoros.  
Question 70 
Question 9(a): Is the right of appeal ag ainst a valuation determination without penalty 
in accordance with Article 11 of the CVA?  
Reply : 
Under the Customs Code of the Union of the Comoros, an importer may file an appeal with the 
Commission de conciliation et d'expertise (Reconciliation and Appra isal Commission) (Article 35/3).  
Question 71 
Question 12: Article 16 of the CVA states that upon written request, the importer has a 
right to an explanation in writing from the customs authority as to how the customs 
value of the importer's  good was determined. Your legislation appears to limit this right 
to only related party transactions.  
 How does Comoros intend to extend this right as laid out in Article 16 of the CVA to 
all transactions?  
Reply : 
The current legislation does not limit this  right only to related party transactions.  
Question 72 
Trade facilitation:  
Article 1.1(d) of the WTO Trade Facilitation Agreement calls for WTO Members to publish 
all rules for the classification or the valuation of products for customs pur poses. Upon 
entry into force, would Comoros commit to implementing this important transparency 
provision?  
Reply : 
Yes, upon the formal accession of the Union of the Comoros to the WTO.  
Question 73 
Article 2.1(a)(b)(c) of the WTO Trade Facili tation Agreement calls for WTO  Members to 
make available on the Internet and update to the extent possible and as appropriate, a 
description of their procedures for importation, exportation, and transit. This includes 
procedures for appeal or review that i nforms governments, traders , and other interested 
parties of the practical steps needed for importation, exportation, and transit; along 
with the forms and documents required for importation into, exportation from, or transit 
through the territory of that Member; and the contact information on its enquiry 
point(s) . Will Comoros be able to commit to implementation of these important customs 
transparency procedures upon entry into force?  
Reply : 
Yes. The evaluation based on the Agreement was carried out under the updated DTIS. The 
Comoros is ready to commit to implementing the customs transparency procedures once the 
Agreement takes effect. The Union of the Comoros plans to accede to the WTO dedicated trust WT/ACC/COM/17   
 
- 34 - 
 
  fund and that of its bilateral partners (EU for exampl e) so as to implement the Agreement during 
the accession process and the period of the legislative action plan.  
(i) Other customs formalities  
Question 74 
Paragraph  344: Comoros' reply to Question 9 0 does not appear to respond to the 
question asked. Please list all current tariff exemptions by tariff line and by recipient of 
the benefit, including information on any requirements t o receive these benefits, 
e.g., use of local materials in production or  export performance.  
Reply : 
The exemptions are currently under review, with World Bank support. Once this is completed, you 
will be notified accordingly.  
(k) Application of internal taxes on imports  
Question 75 
Paragraph  365: The MFTR states that the group of seven basic internal taxes applicable 
to imports to Comoros will be eliminated within the time -limits laid down in the reforms 
planned upon implementation of the VAT.  
 Please desc ribe the status of the implementation of the VAT.  
 What reforms are planned upon the implementation of the VAT?  
Reply : 
A draft VAT law will be prepared with IMF support, to be tabled during the last annual session of 
Parliament scheduled for November this y ear. 
Question 76 
Paragraph  368: The MFTR states that a community levy, or a 0.6% ad valorem  charge, is 
levied on the c.i.f. value of imports of all origins.  
 Please identify the law(s) that govern the application of the 0.6% community levy, 
and provide them to the Working Party.  
 Please explain how the community levy is applied?  
Reply : 
This relates to the rate of the Regional Cooperation Tax (TCR), referred to above. The rate of the 
TCR is set at 1%.  
Question 77 
In paragraphs 3 02, 319 and 366, Comoros is referring to consumption taxes and excise 
duties. Could the Comoros inform the Working Party if it is currently applying, in any 
instance, different internal tax rates to domestic goods and imported goods? In other 
words, are do mestic and imported like products subject in any instance to different tax 
rates on the basis of their origin?  
Reply : 
Domestic goods and imported like goods are taxed in the same way under the Consumption Tax 
and excise duty.  WT/ACC/COM/17   
 
- 35 - 
 
  (l) Rules of origin  
Question 78 
Paragraph  381: Please clarify the nature of the re -classification, e.g. would this be a 
shift from one four -digit classification to another?  
Reply : 
Paragraph  381 describes the origin criteria that a produc t must satisfy in order to benefit from 
COMESA preferential tariffs.  
Question 79 
Questions regarding COMESA Rules of Origin (WT/ACC/COM/12/LEG15):  
The document sent would appear to be regional or preferential rules of origin that 
Comoros ma y be using for trade with COMESA countries. Could Comoros confirm that is 
the case?  
Reply : 
Yes, that is the case.  
Question 80 
Does Comoros have any non -preferential rules of origin that would apply to all 
WTO  Member countries such as those that would be listed under Article 1, paragraph 2 
of the Agreement of the Rules of Origin? If so, could Comoros provide such rules?  
Reply : 
The customs legislation does not provide for any non -preferential rule of origin that would apply to 
countries that d o not benefit from preferential treatment. Once the Comoros is a Member of the 
WTO, it may anticipate such a rule, pursuant to Article 1, paragraph 2, of the Agreement on Rules 
of Origin.  
Question 81 
Does Comoros require that importers spec ify a  country of origin for imported 
merchandise upon entry into Comoros? If so, are there any rules or customs procedures 
on how these specifications are to be made?  
Reply : 
On the detailed import declaration, importers must fill in the field concerning th e origin of goods. 
They are not required to submit a certificate of origin unless they benefit from the preferential 
regime.  
Question 82 
Does Comoros require a certificate of origin in order for the importer to declare origin? 
If so, who ma y complete this certification?  WT/ACC/COM/17   
 
- 36 - 
 
  Reply : 
No, except where they benefit from the preferential regime, in which case the certificate must be 
issued by the authorized entity in the country of origin (customs, chamber of commerce  …). 
Question 83 
If Comoros has no non -preferential rules of origin, will Comoros provide an assessment 
of the origin of the good if requested by the importer, exporter, or producer of the good 
before trade in the good begins? Are there other areas (such as customs valuatio n) 
where Comoros provides a similar assessment?  
Reply : 
The Comoros is able to provide an assessment of the origin of the good if requested by the 
importer, exporter, or producer of the good before trade in the good begins, after verification of 
the product ion process.  
(m) Anti-dumping regime  
Question 84 
Paragraphs  387 and 388: The MFTR states that "[t]he anti -dumping regime in force in 
Comoros is governed by the country's undertakings to COMESA, the Coton ou Agreement 
and the EPA (…)".  
 Please explain in detail how the Comorian anti -dumping regime is structured, and 
include a list of the current measures in force.  
 What authority is responsible for implementing the Comorian anti -dumping 
regime?  
 Please provide  assurances that Comoros will not exact any new measures until 
such time as it (1) has applicable legislation, and (2) such legislation is duly 
notified to the applicable WTO Committees.  
 Please provide to the Working Party  the draft of the anti -dumping law , so that it 
can be reviewed prior to adoption.  
Reply : 
There is a draft law on trade protection measures which incorporates provisions on the 
anti-dumping regime. The Union of the Comoros will provide the Working Party with the draft.  
(n) Countervailing du ty regime  
Question 85 
Paragraph  389: The MFTR states that "[t]he countervailing duty regime in force in 
Comoros is governed by the terms of its undertakings to COMESA and the EPA".  
 Please explain in detail how the Comorian countervailing duty regime is 
structured, and include a list of current measures in force.  
 Please provide assurances that Comoros will not exact any new measures until 
such time as it (1) has applicable legislation, and (2) such legislation is duly 
notified to the applicable WTO Committees.  
 In addition to COMESA and the EPA, is the Comorian countervailing duty regime in 
force also governed by terms included in the Cotonou Agreement?  WT/ACC/COM/17   
 
- 37 - 
 
   What authority is responsible for implementing t he Comorian countervailing duty 
regime?  
 Please provide to the Working Party  a copy of the regulation on trade remedy 
measures called the Principal Regulation.  
Reply : 
No measure will be applied until the draft law on trade protection measures has been adopt ed. 
This is a law that has been drawn up but not yet adopted by the Government prior to being sent to 
the National Assembly for review. The countervailing duty regime will reflect the provisions of the 
law in question.  
(o) Safeguard regime  
Question 86 
Paragraph  390: Please provide the draft national legislation on safeguard measures, so 
that Working Party  Members can review it prior to adoption.  
Reply : 
The draft law will be provided to the Working Party . 
2. Export regulation  
Question 87 
Paragraph  394: In its reply to Question 102, Comoros states that all exports are exempt 
from any export tax. However, in paragraph 299 (8), Comoros states there is a tax at a 
single 5% rate calculated on the f.o.b. value applies to exports of essential oils, vanilla, 
and cloves. Which is correct?  
Reply : 
There is no 5% export tax on essential oils and vanilla. It is an internal tax levied at customs.  
Question 88 
Paragraph  396: Please identify the trades, industries, and professions not exempted 
under Article 164 of the General Tax Code.  
Reply : 
Article  164.- The following are not subject to the trade tax contribution:  
1.  subject to the provisions of Article  162, pu blic or private sector employees, solely as 
regards their salaried activity;  
2.  painters, sculptors, engravers, designers, musicians, singers, actors and dancers, 
regarded as artists and drawing income only from their individual artistic activity;  
3.  authors and composers, teachers of literature, sciences and creative arts, the teachers 
and heads of free schools and kindergartens;  
4.  publishers of periodicals, reading room proprietors;  
5.  farmers, whether individuals or grouped in cooperatives, but only  for the sale and 
handling of crops and fruit from land that they own or exploit, and for the sale of 
cattle that they breed, tend or fatten;  WT/ACC/COM/17   
 
- 38 - 
 
  6.  agricultural cooperative societies and their unions, mutual agricultural credit funds 
established and operatin g in accordance with their governing laws and regulations;  
7.  provident and mutual insurance societies administered free of charge and duly 
authorized;  
8.  craftsmen's cooperatives and workers' production cooperatives established and 
operating in accordan ce with their governing laws and regulations;  
9.  fishermen, whether individuals or grouped in cooperatives, selling exclusively the 
product of their fishing activity, fresh, dried, salted or smoked;  
10.  doctors and dentists practicing in a place where th ere is no other free practitioner in 
their category;  
11.  midwives  
12.  small -scale cabotage and coastal navigation crew (this exemption does not apply to 
lighterage enterprises);  
13.  consumer cooperatives which confine themselves to grouping the orders o f their 
members and distributing,, in their warehouses, the products and goods ordered;  
14.  the Agence Française de Développement.  
Question 89 
Paragraph  397: Please provide additional detail on the plans referenced in 
paragraph  397, includ ing the time -frame for introducing the import and export licensing 
regime, the scope of products that will be subject to the requirement, whether the 
licences will be automatic or non -automatic, the fee for their insurance, the issuing 
government agency, t he procedures to acquire the licence, the duration of the licence, 
and the provisions for administrative and judicial appeal.  
Reply : 
At the moment, the licensing regimes are managed by the Ministry of Production where products 
of animal and plant origin an d agricultural inputs are concerned. As for the rest, they are managed 
by the Ministry of Finance. The licences mentioned in the sectoral note (WT/ACC/COM/5)  are non-
automatic. As regards alcohol, luxury rice and agricultural inputs, the time -frame is one year, 
while that for import permits for animals and animal products is three months. All appeals 
pertaining to customs procedures are managed by the legal department of the customs.  
Question 90 
Paragraph  399: Please provide an update on Com oros' plans to adopt such a law on 
incentives, including the time -frame.  
Reply : 
At present, there is no law on export incentive measures.  
Question 91 
Paragraph  402: Please provide more detail on how this requirement is linked with 
Comoros' monetary cooperation agreement with France. In addition, please explain how 
Comoros considers this requirement to be consistent with the WTO. By what provisions 
of the WTO Agreements does the government consider this statutory obligation to 
surrender forei gn exchange from export transactions to be WTO -consistent? Please WT/ACC/COM/17   
 
- 39 - 
 
  provide to the Working Party the legal basis – including the text of any statute – that 
provides the government with this authority.  
Reply : 
The obligation to repatriate foreign exchange is i n conformity with Decree No.  87-005/PR 
regulating the financial relations between the Comoros and foreign countries.  
This Decree refers to Law No.  80-05 of 26  June 1980 authorizing the President of the Republic to 
ratify the Monetary Cooperation Agreement between the Islamic Federal Republic of the Comoros 
and the French Republic, signed on 23  November  1979. This cooperation is based on the unlimited 
guarantee given by France to the currency issued by the Central Bank of the Comoros (Article  2 of 
the Cooper ation Agreement with France).  
The Union of the Comoros considers this requirement to be compatible with WTO rules insofar as 
Article 1 of the said decree  stipulates that "The financial relations between the Islamic Federal 
Republic of the Comoros and Forei gn Countries are free ..." The requirement is part of the 
measures designed to bring the balance of payments into equilibrium.  
A copy of the legislation on financial relations with foreign countries is available under document 
symbol WT/ACC/COM/16.  
Questio n 92 
Paragraph  403: Please provide the Comorian rules and regulations governing the 
implementation of its duty -drawback system.  
Reply : 
The Comorian rules and regulations governing the implementation of the duty -drawback system 
will be provi ded subsequently.  
3. Internal policies affecting foreign trade in goods  
(a) Industrial policy  
Question 93 
Paragraph  408: Please confirm th at the government's incentives are not contingent 
upon export.  
Reply : 
The Union of the Comoros confirms that government incentives are not contingent upon export.  
(b) Technical regulations and standards  
Question 94 
WT/ACC/COM/7 provides information on Comoros' intentions to adopt certain standards 
of the Codex Alimentarius Commission (Codex). Will Comoros recognize compliance with 
pertinent international standards consistent with the WTO S PS and TBT  Agreements and 
the recommendations of the World Organisation for Animal Health (OIE), International 
Plant Protection Convention (IPPC), and Codex as opposed to compliance specifically 
with the requirements of the legislation of Comoros or other organization affiliations 
(such as the African Union of which Comoros is a member)?  WT/ACC/COM/17   
 
- 40 - 
 
  Reply : 
As a member of the OIE, IPPC and the Codex, the Comoros recognizes the pertinent international 
standards consistent with the WTO SPS and TBT Agreements and the recom mendations of the 
World Organisation for Animal Health (OIE), International Plant Protection Convention (IPPC), and 
Codex.  
Question 95 
Decree No. 12-210/PR (page 2) : Please provide a copy of "Decree No.  12-210/PR", 
which establishes the Nat ional Standards Council and is not listed in document 
"WT/ACC/COM/12" dated 7  October  2016 as being submitted and available for review. 
We respectfully request a copy in English if possible.  
Reply : 
There is no English -language version. It is available only  in the French language and a copy will be 
provided.  
Question 96 
Please explain the role of the private sector/sta keholders in the development of 
standards and technical regulations?  
Reply : 
The private sector actively participates in the de velopment of standards and technical regulations. 
The private sector is both a member of (five representatives out of 15) and chairs the National 
Standards Council (CNN).  
Question 97 
What agencies of the government (whether national or sub -national) and private sector 
will form the National Standards Council and how will the government and council 
ensure compliance with WTO Technical Barriers to Trade (TBT) agreement obligations, 
including those for Article  4? 
Reply : 
The National Standards C ouncil (CNN) comprises public and private sector represe ntatives 
(a representative  of the Union of Chambers of Commerce  of Industry and Agriculture, 
a representative of the Comoros Employers' Organization and two representatives of the 
inter-branch organiz ation of the cash crop and agricultural production subsectors), civil society 
representatives (two from the consumers' association, a university representative from the faculty 
of sciences of the university of the Union of the Comoros, a representative fro m the National 
Institute for Research in Agriculture, Fisheries and the Environment and a representative from the 
Ministry responsible for education and one from the Ministry responsible for finance.  
Article 2 of Decree No.  12-210/PR establishing a Nationa l Standards Council (CNN) provides for the 
approval, appropriation, harmonization and adoption of COMESA standards and those of other 
standard -setting bodies. Compliance with the TBT Agreement will therefore be ensured.  
Question  98 
Will for eign stakeholders be allowed to participate in this process and if so, how?  
Reply : 
Yes, stakeholders may participate as experts (personne ressource).  WT/ACC/COM/17   
 
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  Question 99 
Are there any exceptions for foreign stakeholders to participate versus partic ipation by 
domestic stakeholders?  
Reply : 
Foreign stakeholders appear in accordance with national needs. No, there are no exceptions. 
Participation is open to all stakeholders, including foreign stakeholders.  
Question 100 
At what stage of "st andards development" can foreign stakeholders participate in this 
process?  
Reply : 
Foreign stakeholders may participate at any point in the standards development process if the 
need arises.  
Question 101 
Comoros indicates it will be creating a  "mark of conformity" with Comorian standards 
and issuing licences; and creating a national certification system. These are complicated 
and expensive for small countries to execute effectively; the creation of an independent 
national conformity system does  not always make for safer products, and can become 
trade barriers when the country lacks the infrastructure (sufficient labs, etc.) to support 
them. Could Comoros explain why it is developing its own conformity mark and national 
certification system when there are existing effective certification marks and systems, 
including internationally accredited ones, and how Comoros will ensure compliance with 
its WTO Technical Barriers to Trade obligations, including those found in Articles 5, 6, 
and 7?  
Reply : 
The Comoros does not have the requisite certification infrastructure and is not currently developing 
its own mark of conformity. Under Article 2(3) of Decree No. 12-210/PR establishing a National 
Standards Council (CNN), it is envisaged that once the CNN adopt s Comorian standards, it will 
ensure that they are harmonized with international standards.  
Question 102 
Order No.  14/086/MPEEIA and Order No.  12/089/MFEBICEP (both on the adoption and 
application of the Codex Alimentarius sanitary and phyto sanitary standards):  
Regarding Codex, could Comoros explain why only "certain consumer food products" are 
subject to Codex standards and how it was determined which Codex standards to 
accept?  
Reply : 
All consumer food products are subject to Codex Alimentar ius standards.  
Question 103 
Is Comoros enquiry point on WTO Technical Barriers to Trade, listed as within the 
Foreign Trade Directorate, fully operational?  WT/ACC/COM/17   
 
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  Reply : 
The Ministry responsible for the economy and trade has just been designated th e TBT enquiry 
point.  
Question 104 
What is the name of the specific division/unit of the "Foreign Trade Directorate" and the 
name(s), address(es), and email address(es)?  
Reply : 
At present, there is no specific unit within the Foreign Trade Di rectorate. Nonetheless, the Foreign 
Trade Directorate  follows up questions relating to TBT.  
Question 105 
How will Comoros ensure that when new Technical Regulations are developed or 
changes are made to Technical Regulations, the revised tech nical regulation be notified 
to the WTO committee on Technical Barriers to Trade at an early enough stage so all 
external stakeholders have at least 60 days for review and to provide comments and for 
those comments to be addressed, per Article 2 of the WTO  Technical Barriers to Trade 
Agreement?  
Reply : 
The Union of the Comoros undertakes to comply with the WTO Agreements and, in particular, the 
TBT Agreement.  
Question 106 
In accordance to Article 3 of the WTO Technical Barriers to Trade (TBT) Agreement, how 
will the Comoros Trade Directorate coordinate with the national and sub -national 
authorities to ensure compliance with your WTO TBT Agreement obligations and to 
ensure an "early information" approach is in place and operating to notify the 
WTO TBT Committee on TBT information about all new technical regulations, substantial 
amendments to existing technical regulations, or draft technical regulations to ensure 
external stakeholders have at least 60 days for review and to provide comments and f or 
those comments to be addressed?  
Reply : 
The Union of the Comoros undertakes to set up the national TBT committee and enquiry point as 
soon as it accedes to the WTO.  
Question 107 
Does Comoros plan to take steps or measures to ensure the pro vision of early 
information on all new technical regulations, substantial amendments to existing 
technical regulations, or draft technical regulations are being coordinated and 
implemented at the national and sub -national authority?  
Reply : 
The national TBT  committee and enquiry point will take steps or measures to ensure that the 
provision of early information on all new technical regulations, substantial amendments to existing 
technical regulations, or draft technical regulations are coordinated and implem ented at national 
and sub -national authority levels.  WT/ACC/COM/17   
 
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  Question 108 
What is your notional timeline to implement and what is envisioned, including providing 
any draft language developed to date?  
Reply : 
All measures to be implemented after acces sion form part of the legislative plan.  
Question 109 
Could Comoros provide the language for Article 3.3 on the creation, mandate and 
organization of the consumer product standardization and quality service, particularly 
language specific to providing early information on preparation of new technical 
regulations or substantial amendments to existing ones at the national and sub -national 
authority levels?  
Reply : 
See document No.  22 of WT/ACC/COM/12.  
Question 110 
Comoros indicated  that Article 3.3 on the creation, mandate and organization of the 
consumer product standardization and quality service specifies that the service is 
"responsible for issuing all national trade facilitation standards with a view to greater 
integration of d omestic products in regional and international markets". Please 
elaborate on how Article 3.3 will ensure compliance at the national and sub -national 
authority level?  
Reply : 
See document No.  22 of WT/ACC/COM/12.  
(c) Sanitary and phytosanitary measures  
Question 111 
Comoros states on page 6 that it expects a period of 2017 -2022 to implement 
SPS measures on regulations of SPS control and requirements for the marketing of 
imported and exported p lant and animal products.  
What are the intended actions and timeline for which Comoros intends to implement 
legislation in the expected time -frame?  
Reply : 
The Comoros SPS project, launched in 2013, is one of the measures taken to comply with 
commitments. I n 2017, it is planned to adopt the decree establishing the sanitary infrastructure 
and the administrative measures taken with regard to the sale and safety of fisheries products. 
In 2018, decrees on the microbiological criteria applicable to fishery produc ts. In 2019, the law 
establishing the rules of hygiene applicable to fisheries products for export.  
Question 112 
Comoros states on page 6 -7 that it requires assistance "to implement the 
WTO  SPS Agreement and to bring legislation into conform ity, on the basis of the 
diagnosis for the financing of the FANDC/STDF Project".  
 What form(s) of technical assistance will Comoros require?  WT/ACC/COM/17   
 
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   What is the rationale for establishing the expected time -frame of 2017 -2022?  
Reply : 
The Comoros needs capacity buil ding for:  
- finalizing the regulatory framework;  
- the process of setting up an analytical and quality control laboratory;  
- the upgrading of technical personnel.  
The rationale for the time -frame has to do with the availability of the national strategy to 
streng then the SPS system in the Comoros (in the course of 2017) . 
Question 113 
Comoros on page 6 lists three articles of le gislation: Law No.  12-018/AU 
of 25 December  2012; Decree No.  87-024 of 20  August  1987; and Law No.  06-010/AU 
of 2 December  2006. 
 Please provide these three articles for review.  
Reply : 
These articles of legislation are available under document symbol WT/ACC/COM/16. Decree 
No. 87-024: this is Decree No.  87-018 already available under document symbol  WT/ACC/COM/12.  
(e) State tradi ng practices  
Question 114 
Paragraph  423: The MFTR lists the acronyms for several state enterprises.  
 What is the full name for the following state enterprises: APC and AL WATWAN?  
 Please describe the sp ecific functions of each state trading enterprise listed.  
 Also, please provide assurance that these and any other applicable state trading 
enterprises will be notified to the Working Party on State Trading Enterprises 
shortly after accession. [This could a lso be a follow -up question to the one that 
was asked in WT/ACC/COM/14 on page 60.]  
Reply : 
APC: Port Authority of the Comoros.  
AL WATWAN: This is the name of the State daily paper.  
APC is responsible for port management throughout the national territory.  
AL WATWAN is a newspaper.  
The enterprises whose acronyms are mentioned above are service enterprises and not state 
enterprises within the meaning of Article XVII of the GATT.  
Question 115 
Questionnaire on state trading (WT/ACC/COM/10)  
Comoros  states on Page 1 that "… there are currently no state trading enterprises in the 
Comoros …"; however, page 2 identifies the National Office for the Importation and 
Marketing of Ordinary Rice (ONICOR) as a state trading enterprise. Can Comoros clarify 
this apparent discrepancy?  WT/ACC/COM/17   
 
- 45 - 
 
  Reply : 
There has been an omission. ONICOR is, in fact, a state trading enterprise.  
Question 116 
In Section I(B), Comoros identifies "ordinary rice" as rice that is more than 5% broken 
and assigns the corresponding HS n umber of 10064010. What does Comoros mean by 
"ordinary rice"? Is this to be understood as "long -grain rice" as compared to "medium 
grain or short -grain rice"? Please clarify.  
Reply : 
Superior quality rice is rice that contains 0% to 5% of broken rice.  
The e xception concerns parties wishing to obtain a licence in the course of the current fiscal year, 
whereas in the case of established importers the licence falls due  at the beginning of the 
fiscal year. 
Question 117 
In Section II(b), Comoros st ates that ONICOR is tasked with, inter alia , "[a]llocating 
quotas among approved beneficiaries". Can Comoros provide guidance on how it 
allocates the quotas and the process for determining how many quotas are allocated to 
each beneficiary?  
Reply : 
ONICOR im ports ordinary rice which it sells to wholesale traders. There are no quotas.  
Question 118 
In Section III(c), Comoros states that "[n]o entity other than ONICOR is authorized to 
import and market ordinary rice". Can Comoros explain why it do es not allow private 
entities and individuals to import and market ordinary rice? Are private traders allowed 
to import and market rice not considered "ordinary" or rice less than 5% broken?  
Reply : 
ONICOR has a monopoly on imports of ordinary rice that is more than 5% broken. The purpose of 
the monopoly is to keep the price affordable. The marketing is entirely in the hands of the private 
sector.  
Question 119 
In the cover note to document WT/ACC/COM/10 the Comoros stated that "there are 
curre ntly no state trading enterprises in the Comoros in accordance with the working 
definition contained in paragraph 1" of the Understanding on the Interpretation of 
Article XVII of the GATT 1994. Th e Comoros further stated, at pages  2 and 8, that it did 
not maintain enterprises covered by the provisions of Article XVII of the GATT 1994.  
Nevertheless, the Comoros submitted, by means of the same document, information on 
two entities that it identified as state trading enterprises: (i) the NATIONAL OFFICE FOR 
THE IMPORTATION AND MARKETING OF ORDINARY RICE (ONICOR); and (ii) NATIONAL 
HYDROCARBON CORPORATION (SCH). Moreover, the Comoros stated, at p age 3 that 
"ONICOR enjoys exclusive rights to import and distribute ordinary rice domestically to 
wholesalers"; and, a t page 8, that "SCH's mission shall be to exercise a State monopoly 
in respect of the import and distribution/marketing of petroleum products".  
The EU would like to ask the Comoros to clarify the above -mentioned incongruence.  WT/ACC/COM/17   
 
- 46 - 
 
  Reply : 
The Union of the Comoro s confirms the existence of two state trading enterprises, namely the 
National Office for the Importation and Marketing of Ordinary Rice (ONICOR) and the National 
Hydrocarbon Corporation (SCH).  
Question 120 
Could the Comoros clarify whether the two aforementioned STEs are the only state 
enterprises that are subject to notification according to the provisions of Article XVII of 
the GATT 1994? At paragraph 423 document WT/ACC/COM/3 – Memorandum on the 
Foreign Trade Regime (MFTR), the Comoros st ated that it was maintaining a number of 
state enterprises, including ONICOR and SCH. The other state enterprises mentioned 
are: MAMWE, SNPSF, COMAIR, APC, AL WATWAN, and PNAC. Furthermore, the Comoros 
stated, in response to Question 113 in document WT/ACC /COM/14 – Questions and 
Replies to the Memorandum on the Foreign Trade Regime, that all the enterprises 
mentioned in paragraph 423 of the MFTR belonged to the State and had monopoly 
privileges.  
While we do understand that some of the state enterprises ment ioned in paragraph 423 
of the MFTR may be providers of services, could the Comoros provide the Working Party 
with information on the PNAC? More precisely, could the Comoros clarify if the PNAC is 
an STE subject to notification under Article XVII of the GAT T 1994? If the PNAC is indeed 
an STE, we would kindly ask the Comoros to revise document WT/ACC/COM/10 by 
including information on the PNAC as well, and on any other STEs that the Comoros may 
maintain.  
Reply : 
There are no other state enterprises subject to  notification accordi ng to the provisions of 
Article  XVII of the GATT 1994.  
The Union of the Comoros confirms that the Autonomous National Pharmacy of the Comoros 
(PNAC) was also a state trading enterprise under Article XVII of the GATT 1994. It was repla ced 
in 2013 by the Central Purchasing Office for Generic Medicines of the Union of the Comoros 
(CAMUC). A draft law is now before the National Assembly aimed at dissolving the CAMUC and 
reinstating the PNAC in its place.  
(m) Regulation of trade in transit  
Question 121 
Paragraph  433: Please provide an update on the progress and timetable for negotiations 
on the establishment of the COMESA customs union.  
Reply : 
The Comoros is actively involved in t he negotiations on the establishment of the COMESA customs 
union. We have accordingly adopted the categorization of goods toge ther with all the other 
member S tates and the Common External Tariff (CET), harmonized the Customs Code with that of 
COMESA and in corporated the Common Tariff Nomenclature (CTN) into our system.  
4. Policies affecting foreign trade in agricultural products  
Question 122 
Paragraph  439: Comoros state s that "[i]t is vital for LDCs to conserve their right to 
establish subsidy programmes [sic] in the future appropriate to the important 
subsectors of the agricultural sector …". Considering that WT/ACC/SPEC/COM/3 
(referenced below) states at page 2 that "[ t]he Union of the Comoros does not provide 
export subsidies", we understand that no agricultural export subsidies are in place WT/ACC/COM/17   
 
- 47 - 
 
  currently, and that the Comoros will not introduce export subsidy programmes upon 
accession.  
 Please confirm whether it is the int ention of Comoros to retain the right to provide 
export subsidies under Article 9.4 of the Agree ment on Agriculture. We note that 
all other acced ing Members have joined the WTO  undertaking a commitment to not 
provide any export subsidies. Further, we give particular attention to the 
Ministerial Decision on Export Competition in agriculture reached at the Tenth WTO 
Ministerial Conference in Nairobi in December  2015, which phases out all export 
subsidies and calls on Members to not introduce any new export su bsidies prior to 
final elimination.  
 Please clarify what types of subsidy programmes and export support measures 
Comoros is considering.  
Reply : 
The Union of the Comoros does not grant export subsidies.  
Question 123 
Paragraphs  440 and 446: The  MFTR states in these paragraphs that Comoros utilizes tax 
allowances and tax exemptions to encourage development in the agricultural sector. 
Programmes funded through government revenue forgone may need to be included in 
the Comoros' Domestic Support tabl es. 
 Please provide additional information regarding these programmes.  
Reply : 
Please refer to the explanatory notes on domestic support and export subsidies in the agricultural 
sector in document WT/ACC/SPEC/COM/3.  
Question 124 
Paragraph  456: In its reply to Question 118, Comoros states that the question is 
answered by the questionnaire on SPS measures. In that questionnaire, Comoros states 
that a list of regulated pests that may not be introduced has been drawn up and is the 
subject of an imp lementing text which has not yet been signed. Please provide an 
update on when it will be signed, and provide it to the Working Party  for review.  
Reply : 
In view of the revision of the phytosanitary legislation, this list of pests has been proposed but not 
adopted because of the absence of a text implementing the previous phytosanitary law; when the 
new phytosanitary law is enacted and adopted it will be possible to proceed with the updating of 
the list.  
Question 125 
Paragraph  458: In its repl y to Question 119, Comoros identifies the four texts that form 
the framework for product sanitary control. Please provide to the Working Party  the 
decree regulating food production, storage, marketing and safety inspection; the decree 
regulating the import ation of animals and products of animal origin; the law on food 
legislation; and all other laws, regulations, and decrees mentioned in the 
SPS Questionnaire, including those currently in draft form, before they are adopted. In 
addition, per Question 119, p lease provide further description on how the precautionary 
principle is applied in developing and implementing SPS measures.  WT/ACC/COM/17   
 
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  Reply : 
Annexed hereto are the laws and drafts mentioned above. However, the law on food legislation 
has been revised and the new te xt is in process of adoption by Parliament.  
Question 126 
Paragraph  459: Does Comoros prohibit the importation of any agricultural products?  
Reply : 
No. The Comoros does not prohibit the importation of agricultural products insofar as such 
products do not affect domestic production.  
Question 127 
Question 120: We note the information on the NAA provided in the reply to 
Question  120, and on the EP in the questionnaire. Please provide details on the NNA and 
EP contact information, s taffing, employees responsibilities aside from functions related 
to the NNA and EP. What procedures will be put in place to ensure that draft 
SPS measures will be published in the official gazette and notified to the WTO in their 
early stages allowing for the WTO recommended 60 -day comment period?  
Reply : 
The notification authority is not in place and the notification procedure has not yet been defined; 
after accession, the 60 -day period will be respected, since all official acts are published in the 
Officia l Journal within one month.  
Question 128 
Question 121: As previously requested, please list and provide copies of all relevant 
current legislation, including legislation in draft form, that deals with SPS requirements 
for imports. In additio n, please provide an update on Comoros' plans for additional 
SPS legislation.  
Reply : 
The SPS legislation is available under document symbol WT/ACC/COM/16. The draft laws will be 
furnished subsequently.  
Question 129 
Question 122: Does Comoros  plan to provide average tariff rates for more specific 
product categories such as agricultural imports?  
Reply : 
The Comoros lacks the technical wherewithal for providing information about additional specific 
product categories.  
Question 130 
Paragraph  469: Please update the reply to Question 125, which references what 
Comoros envisages to happen in the first half of 2015.  
Reply : 
So far the Comorian Government has not signed the interim Economic Partnership Agreement 
(iEPA).  WT/ACC/COM/17   
 
- 49 - 
 
  Question 131 
Information on Domestic Support and Export Subsidies in Agriculture 
(WT/ACC/SPEC/COM/3):  
On page 2, Comoros states that the "[agricultural] sector enjoys exemptions which 
are lost revenues for the Government" in reference to the total exemptions f rom taxes 
and customs duties on agricultural and fishing inp uts authorized by Order 
No. 012-004/VP -MPEEIA/CAB.  
Please elaborate on whom do these exemptions apply and how this complies with 
Article  6.2 of the Agreement on Agriculture.  
Reply : 
The Union of th e Comoros is an LDC and under the provisions of Article 6.2 of the Agreement on 
Agriculture, these measures are meant to encourage and support agricultural development, in 
particular rural farmers.  
Question 132 
Question: Does Comoros provide  domestic support to the agricultural sector? If so, 
please identify in the appropriate table the domestic support measures in place 
currently? If not, does Comoros plan to implement domestic support measures?  
Reply : 
Yes, the Comoros grants domestic suppor t to the agricultural sector. See WT/ACC/SPEC/COM/3, 
Supporting Table DS:2.  
Question 133 
Policies affecting foreign trade in agricultural products:  
Comoros on page 7 references Order No.  95-394-MFB-CAB of 5  July 1995 which is to be 
provided.  
 Could Comoros provide this text for review?  
 With respect to the expected time -frame of 2017 -2022 for implementation, what 
are the intended actions and timeline for which Comoros intends to implement 
legislation in the expected time -frame?  
 What are the do mestic support measures referenced in the column "State of 
Compliance"? Why are these measures not shown in WT/ACC/SPEC/COM/3?  
Reply : 
The only domestic support measures are those mentioned in document WT/ACC/SPEC/COM/3 
(Table DS:2). A copy of the Order wil l be provided.  
Question 134 
Comoros states on page 8 that "Comorian authorities plan to support their agricultural 
exports through tools such as export credits, export credit guarantees or insurance 
programmes".  
 Does the Comoros currently ut ilize any of these tools? If so, which tools are in 
force?  WT/ACC/COM/17   
 
- 50 - 
 
  Reply : 
The Comoros is not currently utilizing any of these tools.  
Question 135 
Could the Comoros confirm whether the figures shown in Supporting Table DS:2 
(Measures exempt from redu ction commitments – Special and Differential Treatment – 
"Development Programmes"), at page 4, are correct?  
Reply : 
Yes, the Union of the Comoros confirms that the figures shown in Table DS:2 are correct. See 
document WT/ACC/SPEC/COM/3 . 
V. TRADE -RELATED INT ELLECTUAL PROPERTY R EGIME  
Question 136 
Paragraphs  484 and 485: What is Comoros' timetable for introducing the National 
Intellectual Property Development Plan (PNIP)?  
Reply : 
A diagnos tic study on intellectual property has been conducted by a WIPO emissary. The 
preparation of a national policy strategy is planned for 2017, and the PNIP will be presented on the 
basis of this strategy.  
Question 137 
Paragraph  490: Please pro vide copies of the law and decree mentioned in the reply to 
Question 128.  
Reply:  
Copies are available under document symbol WT/ACC/COM/16 (Decree No.  10/173/PR of 
29 November  2010 establishing the Comorian Intellectual Property Office (OCPI)).  
Question 138 
Paragraphs  486 and 491: Is the OCPI operational, or is it still encountering difficulties 
becoming operational?  
Reply : 
The OCPI is a newly established and formally operational institution.  
Question 139 
Paragraph  495: We are c onfused by the answer to Question 130. When does Comoros 
intend to accede to the Rome Convention? Please describe how sound recordings (both 
Comorian phonograms as well as foreign phonograms) are currently protected under 
Comorian Law. Furthermore, does Co moros plan to join 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?  
Reply : WT/ACC/COM/17   
 
- 51 - 
 
  The Comoros is a member of the A frican Intellectual Property Organization (OAPI). Therefore, 
Comorian and foreign phonograms are currently protected under OAPI legislation ( see Annex 7 ). 
The Comoros plans to have its own legislation which will take into account not only the country's 
realities but also the provisions of the Bangui Agreement.  
The Comoros is preparing the texts for accession to the various WIPO treaties. At this preparatory 
stage, we affirm our intention to accede to them, but are not in a position to provide a date.  
Questi on 140 
Paragraph  502: The MFTR states that "[b]ooks II and III of the Intellectual Property 
Code inherited from the French colonial administration provide for copyright, related 
rights and associated general provisions".  
 Are Books II and III  affirmed in a post -independence national law similar to 
Volume  2 of the Compendium of Laws and Regulations of Comoros referenced in 
paragraph 285?  
Reply : 
Books II and III are not affirmed in any post -independence national law.  
Question 141 
Paragraph  503: Please cite the law that protects the author's exclusive right to transfer 
rights. Also, are producers of phonograms and performers covered, and can these 
persons transfer their rights?  
Reply : 
The law protecting the exclusive rights of the a uthor to transfer his rights is stipulated in Annex  VII 
to the 1999 Bangui Agreement already signed by the Union of the Comoros.  
Question 142 
Paragraph  534: What is Comoros' plan and timetable for completing the new Intellectual 
Property Cod e? Please share the draft code with the Working Party  before it is adopted.  
Reply : 
The drafting of the new Intellectual Property Code is planned for 2017. The Code will be made 
available to you subsequently.  
Question 143 
Paragraphs  539 and 5 40: Please update the reply to cover the years 2014 -2016.  
Reply : 
The updating is scheduled for 2017.  
Question 144 
Paragraph  539: Please further explain the answer the Question 136. Which national 
texts are considered compatible? We do not fi nd many texts appended in 
WT/ACC/COM/12.  
Reply :  WT/ACC/COM/17   
 
- 52 - 
 
  The current legislation comprises the 1957 law on literary and artistic property and the 2015 
Bangui Agreement, which will be ratified in 2017.  
Question 145 
According to the Bangui Agreement, protection of industrial designs seems to be 
provided under Annex IV of the Agreement. Please explain what the phrase "Protection 
of industrial designs is not required under the Bangui Agreement " means . 
Reply : 
This provision is covered in Article  4.2 of An nex IV to the Bangui Agreement. The Union of the 
Comoros wishes to correct the error in the note on the implementation of trade -related aspects of 
intellectual property rights (TRIPS) (document WT/ACC/COM/8).  
Question 146 
Implementation of t he TRIPS Agreement (WT/ACC/COM/8)  
 Is the 1957 Copyright Act still in force in conjunction with the Bangui Agreement?  
Reply : 
The 1957 law is in force concurrently with the Bangui Agreement.  
Question 147 
 Does the Bangui Agreement override and replace the 1957 Copyright Act?  
Reply : 
The Bangui Agreement does not replace the 1957 law because the OAPI allows member States the 
freedom to manage copyright. Therefore, each member State must have its own law which will 
reflect the country's realities a s well as the provisions of Annex VII to the Bangui Agreement 
(drafting of the new law planned for 2017).  
Question 148 
 How does the Bangui Agreement relate to the 1957 Copyright Act?  
Reply : 
Please refer to the reply above.  
Question 149 
 We understand from Comoros' delegation that the Bangui Agreement, as amended 
in December  2015, has been signed, ratified, and is in effect.  
 Can you confirm this?  
Reply:  
The Bangui Agreement has been signed but is in the process of ratification.  
Question 150 
 If not, how many more member countries are needed to ratify the 2015  Agreement 
before it comes into effect?  WT/ACC/COM/17   
 
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  Reply : 
It will take effect a s soon as it is ratified by two thirds of the members.  
Question 151 
MFN treatm ent (page  2, line  3): How do the 1999 and 2015 Bangui Agreements 
implement MFN?  
Reply : 
The MFN principle is similar to that of national treatment. Under the 1999 and 2015 Bangui 
Agreements, foreigners enjoy the same conditions as Comorians (see Article 5 o f the 2015 Bangui 
Agreement).  
Question 152 
Copyright National Treatment (page 2, box 2): The Article quoted by Comoros for 
national treatment explicitly says foreigners only receive the same benefits if they are 
from a country that is not a party to an international convention to which OAPI belongs; 
"Les dispositions de l'alinéa 3 précédent s'appliquent aux étrangers non -ressortissants 
d'un État partie à une convention internationale à laquelle l'Organisation ou ses Ét ats 
membres sont parties  [...]."  
 How does this section guarantee national treatment with respect to copyright 
rights for WTO Members?  
Reply : 
Article 5, para graph  4, of the Bangui Agreement states: "The provisions of paragraph 3 above 
apply to foreigners who are not nationals of a  State party to an international convention to which 
the Organization or any of its member States is party, or foreigners whose principal place of 
business or domicile is not located in such a State, subject to reciprocity".  
Question 153 
Cinematographic and Architecture Rights (page 16, box 3):  
 How does the preamble of the 2015 Bangui Agreement cover cinematographic 
rights or architectural rights?  
Reply : 
Points 3 and 4 of the preamble to the Bangui Agreement cover cinematographic and architec ture 
rights.  
Question 154 
No Copyright formalities (page 16, box 4):  
 How does the preamble of the 2015 Bangui Agreement prohibit formalities as a 
requirement for copyright protection?  
Reply : 
Registration of copyright is not required under th e Bangui Agreement.  
Article 3 of Annex VII to the Bangui Agreement reads: "The author of any […] work of the mind 
shall enjoy, by the mere fact of its creation, an exclusive incorporeal property right in the work 
which shall be enforceable against all pers ons." WT/ACC/COM/17   
 
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  Question 155 
Copyright Term (page 16, box 5; page 20, box 4):  
 Since the 1999 Bangui Agreement had a copyright term of life + 70 years 
(Article  22) and the 2015 Bangui Agreement ha s a copyright term of life 
+ 50 years (Article 25), how will Comoros handle works which received copyright 
protection before the entering into force of the 2015 Bangui Agreement?  
Reply : 
Comoros will refer to the 1999 Bangui Agreement while awaiti ng the ratification of the 
2015 Agreement.  
Question 156 
 Particularly, how will Comoros treat works of foreign authors whose works 
received copyright protection before the change in term length and whose works 
are protected for life + 70 in their home countries?  
Reply : 
Please refer to the preceding reply.  
Question 157 
Presumption of authorship (page 19; box 4)  
 How does the preamble to the 2015 Bangui Agreement provide for a presumption 
of authorship to those whose names are on the work? (Please clarify whether this 
is covered under Article 33 of 1999 Bangui Agreement and Article 38 of the 
2015  Bangui Agreement).  
Reply : 
The presumption of authorship is considered in Annex VII of the 2015 Bangui Agreement.  
Under Article 38 of Annex VII to the Bangui Agreement, in the absence of proof to the contr ary, 
the author is the person under whose name or pseudonym the work is disclosed.  
Question 158 
(Enforcement) Seizure (page 19; box 5):  
 How does the preamble to the 2015 Bangui Agreement provide for seizure of 
infringing goods?  
Reply : 
The se izure of infringing goods is envisaged in most of the Annexes to the Bangui Agreement. 
Article 51 of Annex III to the Bangui Agreement provides that: "The owner of a mark or holder of 
an exclusive right of exploitation may [...] engage bailiffs or public o r ministerial officials [ … to 
make a detailed inventory], with or without seizure, of the goods or services that he claims have 
been marked, provided or furnished  ...". WT/ACC/COM/17   
 
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  Question 159 
Reinstated terms (page 20; box 6):  
 How do the 1999 and 2015  Bangui Agreements provide for reinstatement of 
copyright in works for which the term has not expired in the home country?  
Reply : 
Copyright in works for which the term has not expired in the country of origin will be protected 
under the 2015 Bangui Agreeme nt. 
Question 160 
 Particularly, how does Comoros protect works of foreign authors for which the 
term has not expired in their home country?  
Reply : 
Works by foreign authors for which the term has not expired in their home country will be 
prote cted under the 1999 Bangui Agreement pending revision of the domestic law or the 
ratification of the 2015 Bangui Agreement. They will enjoy their exclusive rights until the end of 
the specified term.  
Question 161 
 What is meant by "points 3 a nd 4 of the OAPI legislation"? Does this mean points  3 
and 4 of the preamble of the Bangui Agreement? Is this referring to other 
legislation?  
Reply : 
Points 3 and 4 of the OAPI legislation are the same points 3 and 4 of the preamble to the Bangui 
Agreement as revised in 2015.  
Question 162 
Computer programs (page 20; box 2):  
 How does the Bangui preamble provide for the protection of computer programs? 
(Please clarify whether this is provided for under Article 5(1)(i) of the 
1999  Bangui Agreemen t and that computer programs are protected as literary 
works under Article 4 of the 2015 Bangui Agreement.)  
Reply : 
Computer programs are protected under Article 4(1) of Annex VII to the 2015 Bangui Agreement.  
"This Annex shall apply to literary and artisti c works, hereinafter referred to as 'works', 
constituting original creations of the mind in the literary, artistic or scientific fields, such as  
(i) works expressed in writing, including computer programs  …". 
Question 163 
Performance terms ( page 20; box 6):  
 Why are performances protected for different lengths of time depending on the 
medium in which they are fixed? Article 64 protects performances fixed on WT/ACC/COM/17   
 
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  phonograms for 20 years from fixation but performances fixed in audiovisual 
works for 5 0 years from fixation.  
 It appears that the 1999 Bangui Agreement, which remains in fo rce until 
two thirds of OAPI members ratify the 2015 Bangui Agreement, does not provide 
protection for performances. How will Comoros protect performances until the 
2015 B angui Agreement goes into force?  
Reply : 
As stipulated in Article 64, the term of protection for performances is 20 years as from the end of 
the year of fixation of the performance; and from the end of the year in which the performance 
took place for non -fixed performances.  
Where the performance has been fixed in an audiovisual fixation or videogram, the term of 
protection is 50 years as from the end of the year of fixation. The Comoros applies the revised 
2015 Bangui Agreement.  
VI. TRADE -RELATED SERVICES RE GIME  
Question 164 
Please confirm that all of the laws, decrees, instructions, and circulars in Question 141 
are included in WT/ACC/COM/12 No.  7, which we are seeking to translate.  
Reply : 
The Uni on of the Comoros confirms that all of the laws, decrees, instructions, and circulars linked 
to the financial and banking sector are included in document WT/ACC/COM/12.  
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