RESTRICTED  
  
WT/ACC/COM/24  
 
20 February 2018  
(18-1143) Page: 1/39 
Working Party on the Accession of the  
Union of the Comoros  Original: English/French  
 
  
ACCESSION OF THE UNI ON OF THE COMOROS  
ADDITIONAL QUESTIONS  AND REPLIES  
 The following submission, dated 20 February 2018,  is being circulated at the request of the 
Delegation of the Union of the Comoros.  
 
 
 
_______________  
 
  WT/ACC/COM/24  
 
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  TABLE OF CONTENT  
II. ECONOMIC POLICIES  ................................ ................................ ..............................  3 
- Monetary and Fiscal Policies  ................................ ................................ ...................  3 
- Foreign Exchange and Payments  ................................ ................................ .............  4 
- Investment Regime  ................................ ................................ ................................ . 5 
- Pricing Policies  ................................ ................................ ................................ ........  7 
- Competition Policy  ................................ ................................ ................................  11 
III.  FRAMEWORK FOR MAKING AND ENFORCING POLICIES  ................................ ........  12 
- Powers of Executive, Legislative, and Judicial Branches of Government  ...............  12 
- Authority of Sub -Central Governments  ................................ ................................ .. 13 
IV.  POLICIES AFFECTING TRADE IN GOODS  ................................ ...............................  14 
- Trading Rights  ................................ ................................ ................................ ....... 14 
- Trade facilitation  ................................ ................................ ................................ ... 15 
A. IMPORT REGULATIONS  ................................ ................................ .........................  16 
- Other Duties and Charges  ................................ ................................ .....................  16 
- Tariff Rate Quotas, Tariff Exemptions  ................................ ................................ ... 17 
-  Fees and Charges for Services Rendered  ................................ ...............................  22 
- Application of Internal Taxes to Imports  ................................ ...............................  22 
- Quantitative impo rt restrictions, including prohibitions, quotas and 
licensing systems  ................................ ................................ ................................ .. 22 
- Customs Valuation  ................................ ................................ ................................  24 
- Rules of Origin  ................................ ................................ ................................ ...... 28 
- Preshipment inspection  ................................ ................................ .........................  29 
B. EXPORT REGULATIONS ................................ ................................ ..........................  29 
- Export subsidies  ................................ ................................ ................................ .... 29 
C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS  ...............................  29 
- Industrial Policy, Including Subsidies  ................................ ................................ ... 29 
- Technical Barriers to Trade, Standards, and Certifi cation  ................................ ...... 30 
- Sanitary and Phytosanitary Measures  ................................ ................................ ... 31 
- Free zones, special economic areas  ................................ ................................ ....... 34 
- Government Procurement  ................................ ................................ .....................  34 
- Transit  ................................ ................................ ................................ ...................  35 
- Agricultural Policies  ................................ ................................ ..............................  35 
V. INTELLECTUAL PROPERTY RIGHTS  ................................ ................................ ........  36 
VII.  TRANSPARENCY  ................................ ................................ ................................ .... 38 
VIII. TRADE AGREEMENTS  ................................ ................................ .............................  38 
 WT/ACC/COM/24  
 
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  II. ECONOMIC POLICIES  
- Monetary and Fiscal Policies  
Question 1  
Paragraph 11:  Can financial establishments set interest rates on lending below the floor 
rates announced by the Minister of Finance, or above the ceiling rates announced by the 
Minister of Finance?  If not, please delete "freely," which implies that financial 
establishment s et interest rates without any floor or ceiling rate announced by the 
government.  
Answer : 
The banks can set their lending interest rates freely within the 7 %-14% range . The borrowing rate 
must be greater than or equal to 1.75 %. 
In practice:  
1.  The banks r efer to the order by the Ministers  of Finance only to set the annual nominal rate ; 
the other fees and charges are added outside the lending rate range.  
2.  The decentralized financial institutions apply interest rates in  accordance with the constant 
payment method , far exceeding the ceiling rate announced in the Minister of Finance's 
order.  
Question 2 
Question 4, WT/ACC/COM/21:  This question asks about planned changes to Comoros' 
tax regime . However, Comoros' reply states that the cor porate income tax rate "has 
been reduced" . 
 Please confirm whether this reduction is planned, or whether it has already 
occurred.  
Answer : 
Regarding  the reply to Question 4 (WT/ACC/COM/21), the current changes to the tax regime do 
not concern corporate income tax.  This is a mis interpretation.  
According to the Tax Code, this corporate tax is fixed at 35 %. 
However, if their turnover exceed s KMF 500  million , the tax rate is set at 50 % for: 
- public establishments of an industrial and commercial nature;  
- indust rial or commercial enterprises taking the form of joint -stock companies and in which 
the Union of the Comoros, the islands, the regional authority units or the public 
institutions directly or indirectly hold all the equity capital.  
Question 3 
 Is the 50 % (reduced to 35 %) rate the maximum rate?  
Answer : 
As stated in the answer to the previous question, there has been no reduction in the corporate tax . 
This was a misinterpretation.  WT/ACC/COM/24  
 
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  Question 4 
 Does Comoros plan to  introduce any other changes to its tax regime, besides the 
VAT law and the reduction in the corporate income tax rate?  
Answer : 
Apart from VAT, no other changes to the tax regime are planned for the moment.  
Question 5 
Paragraph 18:  Please provide an update on the draft VAT law that Comoros is preparing 
with the support of the IMF.  Given its potential implications for Comoros' tax regime, 
including existing internal taxes on which we have questions, we ask that Comoros 
share the draft law wi th the Working Party at the earliest possible date.  
Answer : 
We will share the draft VAT law as soon as it is available (see action plan).  
- Foreign Exchange and Payments  
Question 6 
Paragraph 21:  Please fully explain how the foreign exchange surrender requirement 
works in practice.  
Answer : 
In practice, the foreign exchange is not paid into current accounts . Holders of foreign currencies 
must exchange them th rough an approved dealer, and are  given the equivalent in Comorian francs 
after payment of any commissions due.  
Question 7 
 Please confirm that all foreign exchange proceeds from exports must be 
surrendered within 30 days.  Please identify the duration of their surrender, and 
what , if any, interest is paid.  
Answer : 
We confirm that all foreign exchange proceeds from export s must be surrendered within 30  days 
following the commercial transaction.  
The foreign exchange is sold at the best rate by the client's bank before the 30 -day deadline  and 
returned to the exchange office at the Central Bank of the Comoros.  
Question 8 
 Please identify and explain any arrangements in place to ensure that businesses 
have sufficient foreign exchange available for imports during the t ime that their 
funds are being held in the central bank.  
Answer : 
Businesses have access to foreign exchange at any time for their import needs in the context of  
the unlimited convertibility of the Comorian franc , which is one of the fundamental guarantees of 
the franc zone.  WT/ACC/COM/24  
 
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  - Investment Regime  
Question 9 
Paragraph 25:  Comoros' reply to Question 12 in WT/ACC/COM/21 makes clear that 
Comorian law does not distinguish between domestic and foreign investors with respect 
to specific provisions that seek, in particular, to ensure the protection of health and 
public health, social protection and public economic order ." In light of this reply, please  
modify the fourth sentence of p aragraph  25 to read, "Domestic and fo reign investors 
could invest freely in Comoros taking into account the need to ensure the protection of 
health and public health, social protection, and public economic order (Article 4 of the 
Investment Code).  
Answer : 
The observation regarding the fourth sentence of paragraph 25 has been taken into account.  
Question 10 
Paragraph 26 : While we note Comoros' statement that the draft revised Investment 
Code will eliminate Articles 25 -27 of the existing code, and therefore will discontinue 
the e stablishment agreement regime, we must understand Comoros' existing regime 
and how it reflects WTO rules and principles.  
 Please fully describe the establishment agreement.  How does a company obtain 
an establishment agreement?  What information must the comp any provide to the 
Comorian authorities to obtain an establishment agreement?  
Answer : 
The establishment agreement is an agreement that is concluded between the Government and an 
investment promoter deemed to be strategic and important in terms of value . It seeks to grant 
advantages and facilities that go beyond those granted under the Investment Code.  
In order to be able to benefit from this Agreement, applicants  must argue the specific interests of 
their investment project either directly before the Govern ment or through the sectoral Government 
agency concerned, or through the National Investment P romotion Agency.  
The following information is required:  
 - the priority investment sector under the Government's programmes and priorities;  
 - the amount of the p lanned  investment;  
 - the returns in terms of job creation;  
 - the environmental impacts, if any, and how the project proposes to address them;  
 - any other information that could help in assess ing the investment project.  
Question 11 
 Must a ny domestic or foreign company seeking the benefits and privileges 
established by the Investment Code conclude an establishment agreement?  Are 
the eligibility requirements the same for foreign and domestic companies?  
Answer : 
A domestic company may conclude  a subcontracting agreement or form a joint venture with a 
foreign company that is eligible for the benefits and privileges established by the Investment Code . 
In the case of subcontracting, the benefits and privileges go to the beneficiary under  the 
estab lishment agreement . In the case of joint ventures, the benefits and privileges go to the new 
company formed as a result and  which is therefore  a party to the establishment agreement.  WT/ACC/COM/24  
 
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  The establishment agreement regime was hither to limited to foreign compan ies, which represented 
a discrimination against domestic companies whose benefits were limited to those provided under 
the Investment Code.  
This discrimination is one of the reasons for reforming  the Code . The reform will be consistent with 
the principle of non -discrimination between domestic and foreign companies enshrined  in the Code 
as well as with the fundamental principles of the WTO.  
Question 12 
What criteria does Comoros use to approve or  give priority to an enterprise within the 
context of Comoros' economic and social development plan?  Are the criteria the same 
for foreign and domestic companies?  
Answer : 
Approval is based on the main eligibility criteria required a t the application stage , namely:  
 - the priority investment sector under the Government's programmes and priorities;  
 - the amount of the planned  investment;  
 - the returns in terms of job creation;  
 - the environmental impacts, if any, and how the investment project  addresses th em. 
The criteria are the same for foreign and domestic companies.  
Question 13 
Currently, must a company, whether foreign or domestic, conclude an establishment 
agreement with the Government in order to receive the guarantees and privileges 
established by the Investment Code?  
No. The establishment agreement regime seeks to encourage foreign direct investment in the 
country . Companies, whether domestic or foreign, are eligible to receive the benefits and 
privileges established by the Investmen t Code.  
Question 14 
Paragraph 29 : Please describe the "separate institution" that Comoros envisages, with a 
mandate for both exports and imports.  For example, what will the new institution's 
mandate be for exports?  What will its mandate be for imports?  
Answer : 
This "separate institution" envisaged under the Five Year Investment Plan (PIQ) will be a public 
administrative body known as the Office National des Importations et des Exportations  
(National  Import and Export Office).  
As far as expor ts are concerned, the new institution's mandate will be to promote Comorian 
exports, providing exporters with guidance, information and support . As regards imports, it will 
keep reliable import statistics, conduct studies and analyses, and provide importer s with guidance .  
Question 15 
Paragraph 29 : Will ANPI retain its responsibility for the promotion of production ? Please 
describe how ANPI promotes production . Does ANPI provide subsidies to producers?  
Answer : 
ANPI does not provide subsidies to producers. It does, however, through the technical approval 
committee, approve, for certain enterprises, exemptions for raw materials and equipment 
earmarked for investment projects. Such exemptions are granted for a period o f seven years or WT/ACC/COM/24  
 
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  ten years, depending on the regime. In return, the beneficiaries of these exemptions  must 
create  jobs. 
Question 16 
Paragraph 30 : In the first sentence, should "require" be replaced by "acquire?"  
Answer : 
All of the documents  transmitted are in French, and not in English . The right term is the one used 
in the original French version.  
- Pricing Policies  
Question 17 
Paragraph 36 : Comoros states that ordinary rice and hydrocarbons a re subject to 
administered prices in order to stabilize prices . Please identify the legal authority by 
which Comoros imposes administered prices for these goods . Specifically, are these 
administered prices imposed pursuant to Article 4, 6, or 7 of the 2013  Competition Law?  
Answer : 
It is the Ministries in ch arge of the economy and finance  that have the legal authority to validate  
the prices of these products  on the basis of proposals made by the two public companies  in charge 
of importing these products  (ONICOR and SCH) . Articles 4, 6 and 7 of the 2013 Competition Law 
provide that certain products may be subject to price regulation under the authority of the 
National Competition Commission, without prejudice to the basic principle of the law, namely the 
determination of prices by the forces of  competition.  
Question 18 
Paragraph 37 : Comoros states that it determines prices for 12 categories of staple goods 
on the basis of the importer's costs and a profit margin assigned by the ministry 
respo nsible for trade, in collaboration with the Comorian Federation of Consumers.  
 Please explain the relationship between Decision No.  12-155/CFBECIPPIPE/CAM 
and the 2013 Competition Law . Specifically, are the price determinations in 
Decision No.  12-155/CFBECI PPIPE/CAM made pursuant to Article 4, 6, or 7 of the 
2013 Competition Law?  
Answer : 
Decision No. 12-155/CFBECIPPIPE/CAM was repealed by the provisions of the Competition Law 
(Law No. 13-014/AU).  
Question 19 
 Comoros states that Decision No. 12-155/CFBECIPPIPE/CAM was made by the 
autonomous Island of Ngazidja . Is Ngazidja the only island of Comoros that 
imports or produces the 12 categories of goods that are subject to price 
determination by the authorities?  
Answer : 
The decision referred t o was made by the authorities of the Autonomous Island of Ngazidja, and its 
legal scope is limited to that island . Ngazidja is not the only island of the Comoros that imports or 
produces the 12 categories of goods that are subject to the price determinatio n by the  
Ngazidja  authorities . Since the adoption of the Competition Law (Law No. 13-014/AU) in the WT/ACC/COM/24  
 
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  Union  of the Comoros in 2013, the determination of prices on all products is subject to that Law . 
The Law applies to the entire territory.  
Question 20 
 For goods in these 12 categories that are imported into Ngazidja or produced 
there, and which are sold to end consumers on the islands of Moheli and Anjouan, 
are prices determined according to Decision No.  12-155/CFBECIPPIPE/CAM, or 
are the pric es set by market forces?  
Answer : 
Prior to the promulgation  of the Competition Law, for the 12 categories of goods imported to 
Ngazidja or produced there and sold to final consumers on the islands of Moh eli and Anjouan, 
prices were determined in accordance with Decision No. 12-155/CFBECIPPIP E/CAM, a regulatory 
text which wa s legally binding on the island of Ngazidja only . Now, under Article 5 of the 
2013 Competition Law (13 -014/AU), "prices are free and dete rmined by the forces of competition", 
in other words  by market forces . 
We recall that the Competition Law repeal s all prior provisions that are contrary to it.  
Question 21 
 Please confirm that the islands of Moheli  and Anjouan do not make price 
determinations for these or other imported goods.  
Answer : 
Prior to the promulgation  of the Competition Law, the authorities of those two islands proceeded in 
the same manner as the sister island of Ngazidja in determining the  prices of certain goods, 
whether imported or not . Under Article 5 of th e Competition Law, prices are now "free and 
determined by the forces  of competition ", subject to the provisions of Articles 4, 6 and 7 of that 
Law. 
Question 22 
Paragrap h 37 : T his paragraph states that, pursuant to Decision 
No. 12-155/CFBECIPPIPE/CAM, importers are required to submit reporting documents 
so that the "validation  of the price could be verified ". 
 To whom are the reporting document submitted ? Which Comorian au thority 
verifies the validation of the price?  
Answer : 
Decision No. 12-155/CFBECIPPIPE/CAM no longer applies . It was repealed by the provisions of the 
Competition Law . Under that Law, it is the National Competition Commission that decides on 
matters relating to  price provisions.  
Question 23 
 Please identify the information that importers are required to submit . For 
example, must importers submit their cost data and other business information?  
Answer : 
All information that importers are r equired to submit during importation goes to the 
Natio nal Competition Commission provided for under the Competition Law.  WT/ACC/COM/24  
 
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  In accordance with the universal procedures for enforcement of competition rules, importers must 
submit to the competition authority th eir cost data and other business information.  
Question 24 
 On what basis does the Ministry responsible for trade assign a profit margin?  
Answer : 
The practice of assigning profit margins for categories of goods predates the promulgation  of the 
Competition  Law. T he Competition Law does not provide for this practice . 
The Competition  Commission established  under that Law is responsible for any information or 
decisions that may be required.  
Question 25 
Paragraph 37 : In paragraph 56, Comoros states that the central government has 
competence in external relations including trade and international treaties . Given the 
central government's competence in trade, please explain Ngazidja's authority to 
determine prices for a large number o f imported goods.  
Answer : 
Under the Constitution, the Central Government has competence in external relations including 
trade (import and export) and international treaties . The islands are represented in the 
Competition Commission, which is responsible for enforcing provisions relating to  the 
Competition  Law. The islands have competence in domestic trade (marketing of imported and 
locally produced goods) within their restricte d areas of competence . The islands are not involved in 
foreign trade (import and export).  
Question 26 
Paragraph 37 : In its reply to Question 25 in WT/ACC/COM/21, Comoros refers to 
Section 3, Article 5 of the 2013 Competition Law, which stat es that "The following are 
free and determined by the forces of competition : the prices of goods and services ; 
imports and exports ." Comoros further states that the administered prices, as discussed 
in paragraph 36, and the price determinations made by Com oros on 12 categories of 
staple g oods, as discussed in p aragraph  37, involve the "temporary moderation of prices 
where inflationary pressures are affecting certain imported basic commodities" . 
 Please identify the dates when the administered prices on ordinary rice and 
hydrocarbons were first imposed . Please confirm that the Island of Ngazidja 
began determining the prices of the 12 categories of staple goods immediately 
following Decision No.  12-155/CFBECIPPIPE/CAM of 25  August  2012.  
Answer : 
The adminis tered prices on ordinary rice date back to Law No. 82-01/AF of 1 3 August  1982 
creating the National Office for the Importation and Marketing of Ordinary Rice (ONICOR) . In the 
case of hydrocarbons, it was Law No. 80-27 of 15 January  1981 which established  the Comorian 
Hydrocarbon Corporation . As soon as the said decision was made, Ngazidja immediately began 
determin ing the prices for 12 categories of staple goods . As mentioned earlier, the Competition 
Law has repealed this provision.  
Question 27 
 Please explain why Comoros believes these administered prices and price 
determinations are a temporary moderation in prices . We note the significant 
time that has passed since they were imposed.  WT/ACC/COM/24  
 
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  Answer : 
As mentioned above, the Competition Law repea ls any prior regulatory provision on price 
regulation.  
Question 28 
 Does Comoros intend the administered prices on ordinary rice and hydrocarbons 
and the measure by which the Island of Ngazidja determines prices for 
12 categories of staple good s to be "temporary moderations of prices" . 
Answer : 
Ordinary rice and hydrocarbons are among the excepti ons provided for under Articles  4, 6 and 7 of 
the Competition Law . As for the 12 products subject to price approval, this provision is no longer in 
force. 
Question 29 
 Please describe the inflationary pressures that are affecting certain imported 
basic necessities . Specifically, which imported basic necessities continue to face 
inflationary pressures?  
Answer : 
Inflationary pressures are reflected in  the level of prices  measured by the Consumer Price  Index . 
This applies to all products, particularly those that form part of the composite basket of consumer 
staples.  
In a net -importing country, in addition to the fluctuation of international refer ence prices in the 
country's supply process, importers will tend to apply excessively high margins which push up the 
final consumer prices . This can justify price regulation o n the advice of the 
Competition  Commission.  
The imported basic necessities that continue to face inflationary pressures are, for example, meat 
products, including red and white meat, sugar, flour, and cooking oil.  
Question 30 
 Given Comoros' statement that price determinations on 12 categories of staple 
goods are made with a view to the temporary moderation of prices where 
inflationary pressures are affecting certain imported basic necessities, please 
explain why the island of N gazidja is determining prices for mineral water that is 
produced domestically by four brands.  
Answer : 
The State  does not determine the price for mineral water produced domestically. The price is set 
freely under the Competition Law subject to Articles 4, 6  and 7 thereof.  
Question 31 
Paragraph 37 : Do the price approvals only pertain to sales of these products on the 
Island of Ngazidja, and not to sales on any other island of Comoros?  
Answer : 
The three autonomous islands had previously adopted  price approval procedures . The measure did 
not pertain to  the island of Ngazidja only, and was enacted  by the respective authorities of each WT/ACC/COM/24  
 
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  one of the autonomous islands . Now, any price regulation measure introduced in accordance with 
the Competition  Law concerns all of the islands, subject to the provisions of Article 7.  
Question 32 
Question 26, WT/ACC/COM/21 : In its reply, Comoros states that "[p]rices for … 
telecommunication services, which are goods and services produced in the country , are 
administered and determined by the Government ." In the next sentence, Comoros states 
that "[f]or telecommunication services, prices have been freely determined by market 
operators ever since competition was introduced in the sector ." Please reconcile  these 
sentences.  
Answer : 
The correct reply is that prices for telecommunication services have been freely determined by 
market operators ever since competition was introduced in the sector.  
The Government may, however, regulate certain sectors, including telecommunications , under 
Article  4 of the Law on Competition.  
Question 33 
Question 27, WT/ACC/COM/21 : In its reply, Comoros states "[t]here are no price 
controls on water, electricity, and postal services insofar as prices are determined b y 
entities controlled by the Government and on its approval ." By determining the price, 
the entities controlled by the Government would appear to be engaging in a form of 
price control . Please clarify this apparent contradiction.  
Answer : 
Pursuant to the La w on Competition, prices are freely and competitively determined, subject to the 
provisions of Article  4, which stipulate that "The provisions of this law shall not impede the 
implementation of specific regulations governing certain sectors of activity, su ch as: government 
procurement, energy, post and telecommunications, transport, water, financial establishments and 
insurance, agriculture, fisheries, tourism, and alcohol."  
Question 34 
Question 30, WT/ACC/COM/21 : In its reply, Comoros state s there are no domestic 
goods among the 12 products whose prices have to be approved . This appears to  
contradict the information in p aragraph 37 . Please explain . Further, the reply mentions 
consultations with domestic producers ; if there are no domestic go ods, what do the 
domestic producers produce?  
Answer : 
Under the Competition Law, no goods, whether domestic or imported , are subject to any price 
approval  procedure . In the case of price regulation under Articles 4, 6 and 7, no distinction is 
made as to the  origin of the goods concerned.  
- Competition Policy  
Question 35 
Paragraph 39 : Please update this paragraph, given that the second quarter of 2017 has 
passed . Is the National Competition Commission now in o peration?  WT/ACC/COM/24  
 
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  Answer : 
No, the National Competition Commission is not yet in operation . The decree on the functioning  
and composition of the Commission has just been signed . We intend to bring it into operation 
shortly.  
Question 36 
Question 33, WT/ACC/COM/21 : Please provide an update on the status of the draft 
decree, and when Comoros expects it will be signed by the President.  
Answer : 
As mentioned earlier, the decree has been signed and transmitted to the WTO Secretariat.  
Question 37 
Question 33, WT/ACC/COM/21 : Comoros states that a person who files an admissible 
petition may ask to be present at the Commission's deliberations to support his claims, 
and that the responding party and interested parties may be invited to take part i n these 
deliberations . Under what specific circumstances would the petitioner's request to be 
present not be approved ? Under what specific circumstances would the respondent and 
other interested parties not be invited to participate in the deliberations?  
Answer : 
The specific circumstances determining whether or not  the respondent and other interested parties 
can participate are assessed  by the National Competition Commission.  
Question 38 
Paragraph 41 : Comoros states that, in line with Articl e 4 of the Competition Law, it 
envisages introducing provisions on State aid or government support within the 
framework of the competition policy . Please describe the State aid or government 
support that Comoros envisages introducing.  
Answer : 
Article 4 of the Competition Law does not mention any direct State aid . Pursuant to  that article, 
these are sectoral regulation measures which are allowed for certain sectors mentioned in the 
Competition  Law, rather than direct aid or support.  
III. FRAMEWORK FOR MAKING  AND ENFORCING POLICI ES 
- Powers of Executive, Legislative, and Judicial Branches of Government  
Question 39 
Paragraph 44 : In this paragraph, Comoros states that the National Assembly was 
empowered to call Ministers of other members of Government to account by addressing 
a petition, signed by at least one -third of the Assembly members, to the Pre sident . It 
further states that a vote would need a two -thirds majority . Please explain the issue to 
be decided in the vote, and how this fits into the process . Is such a vote required for the 
President to have an obligation to terminate the functions of th e official targeted by the 
petition?  
Answer : 
Article 33 of the Constitution stipulates that "[t]he Assembly of the Union may call one or several 
Ministers or other members of the Government to account by addressing a petition to the WT/ACC/COM/24  
 
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  President of the Union . Such a petition shall not be admissible unless it is signed by at least 
one third of the members of the Assembly of the Union . Voting may not take place within 4 8 hours 
after the petition has been tabled . Only votes cast in favour of the petition shall be  counted and 
the latter can be adopted only by a majority of two thirds of the members of the Assembly of the 
Union.  
The Assembly of the Union shall not vote on more than two petitions per year, and no petition 
shall be tabled in the course of an extraordi nary session.  
The President is under an obligation to terminate the functions of the Ministers or other members 
of the Government targeted by the petition . He shall not reappoint them to ministerial posts in the 
six months following their dismissal".  
Quest ion 40 
Paragraph 50 : Comoros states that commercial matters could be appealed further to the 
Cassation Chamber at the Common Court of Justice and Arbitration (CCJA) of the 
Organization for the Harmonization of African Business Law (OHADA) . However, in 
paragraph 46, Comoros states that decisions by its Supreme Court could not be 
appealed, and that the commercial chamber of the Supreme Court hears appeals on 
commercial matters . Please explain this discrepancy.  
Answer : 
To answer this question, we need to distinguish between commercial matters brought before the 
ordinary courts and tribunals of the Comorian State ( OHADA member countr y) and those brought 
before the Court of Arbitration of the Comoros (CACOM).  
In the case of commercial matters brought before the Comorian courts and tribunals, further 
appeal to the Cassation Chamber at the CCJA is possible only subject to certain very specific 
conditions . The dispute being appealed before the Court must concern OHADA  harmonized law, in 
other words the Uniform Acts . Indeed, the purpose of the Uniform Acts is to "standardize the rules 
concerning company law and the legal status of traders, debt recovery, guarantees and modes of 
enforcement, the regime for the rehabilitation of enterprises and compulsory liquidation, 
arbitration law, labour law, accounting law, sales law and transport law (…)".  
The decisions against which the litigants  in a private legal dispu te may appeal to the 
Cassation  Chamber of the CCJA ar e those issued by the substantive  courts of the 
OHADA  States  Parties , namely courts of appeal and  courts of first instance.  
Article  14, paragraph  3 of the OHADA Treaty states that when sitting as a court of final appeal, the 
CCJA rules in accordance with A rticle 13 of the Treaty on decisions delivered by the national courts 
of appeal of those delivered, at first instance or on appeal, by the courts of first instance. In other 
words, it is the decision s by the courts of appeal of the OHADA member states or t he judgements 
of their courts of first instance that may be appealed to the CCJA Cassation Chamber.  
As regards arbitration  the CACOM , when a commercial dispute  is brought before it, renders its 
decision which has authority of res judicata with respect to t he dispute  on which it rules. The 
arbitral award is only legally enforceable subject to  an order of  exequatur by the Court of Appeal . 
However, if the defeated  party wishes to challenge the arbitral award, that party may lodge an 
appeal directly with the CC JA. 
- Authority of Sub -Central Governments  
Question 41 
Paragraph 57 : Comoros states in paragraph 56 that the central government has 
competence over trade . Please clarify whether the island  authorities' power to "levy and 
collect taxes," including the trade tax (PI), includes the power to introduce new taxes, 
or whether the power is limited to collecting taxes introduced by the central 
government.  WT/ACC/COM/24  
 
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  Answer : 
The island authorities have the right to levy and  collect taxes . The central government has 
transferred to the island authorities certain taxes which i t previously levied itself . The islands have 
the power to introduce new taxes  and charges , but not in relation to imports and exports.  
IV. POLICIES AFFECTING TRA DE IN GOODS  
- Trading Rights  
Question 42 
Paragraph 59:  Comoros describes the registration process in this paragraph as "simple ". 
Please confirm that the registration process is also automatic, and that a single 
registration is necessary to conduct business on any of the three islands.  
Answer : 
We confirm that the registration process is also automatic, and that a single registration is 
necessary to conduct business in the Union of the Comoros.  
Question 43 
Paragraph 59:  Please confirm that importers of record can import without having to 
establish a presence in Comoros, and without selling or distributing goods in Comoros.  
Please also confirm that Comoros does not impose equity limitations or investment 
requirements on foreign firms who wish to be importers of record.  
Answer : 
Importers need to be registered and to have a physical presence in the country . We confirm that 
the Com oros does not impose equity limitations or investment requirements on foreign firms who 
wish to be importers of record.  
Question 44 
Paragraph 65:  This paragraph is confusing . Is the annual fee for the license to import 
luxury rice different  than the internal tax on consumption?  We are confused by Annex  2, 
which defines the import license for luxury rice as "an internal tax levied for the 
marketing of luxury rice.  Please clarify this.  
Answer : 
The annual fee for the licence to import luxury ri ce is not the same  thing as the internal tax on 
consumption (see Annex 2 – Licensing Requirements) . The fee is a duty charged for the issuance 
of an import licence . The internal tax on consumption of luxury rice is a tax imposed on 
consumption in respect of both imported goods upon entry into the territory and goods produced 
locally.  
Question 45 
Paragraph 66:  If a firm pays the trade tax contribution to the AGID, is the corresponding 
"operating authorization" issued by the relevant ministerial department automatically?  
If not, please describe the additional requirements needed to receive an operating 
authorization.  
Answer : 
If this contribution is paid, the corresponding operating authorization is  issued automatically by the 
relevant ministerial department.  WT/ACC/COM/24  
 
- 15 - 
 
  - Trade Facilitation  
Question 46 
Document WT/ACC/COM/23 - Action plans to ensure the WTO consistency of national 
laws:  
 We welcome Comoros’ circulation of the draft Action Plans, which we see as an 
integral part of helping Comoros and WTO Members understand how Comoros 
will fully implement WTO rules.  We have initial comments that apply across 
the Action Plans and some commen ts specific to individual plans.  We look 
forward to receiving revised Action Plans prior to scheduling the next meeting 
of the Working Party.  
 These comments apply to all of the draft Action Plans:  
o Regarding the substance of each Action Plan, we would like  to note that 
legislative changes required to meet Comoros’ obligations under the 
relevant WTO Agreement must be enacted prior to the date of accession.  
o We ask that each Action Plan be structured in three columns: topic, action, 
and timetable.  This struct ure will allow WTO members to have a better 
sense of the steps necessary to achieve each reform.  
o The "Comments " column should be deleted.   We applaud Comoros for 
identifying its technical assistance needs, and Comoros should pursue 
technical assistance whe re necessary, but the delivery of technical 
assistance is unrelated to the binding commitments that Comoros is making 
in this Action Plan.   Whether or not technical assistance is received, 
Comoros will be bound by the actions and timeframes in this documen t. 
o The "Departments Concerned " column should be deleted.   We recognize the 
importance of establishing accountability within the government.   However, 
that is an internal matter, and not necessary for inclusion in the Action Plan 
to be part of Comoros’ WTO obligations.  
o Actions that have already been taken by Comoros should be excluded from 
each Action Plan. Each Action Plan should focus on the steps to be 
completed post -accession, according to specified timeframes.  
Customs Formalities Action Plan: (c) Other (Trade Facilitation Agreement)  
 As is the case with the other Action Plans, we  ask that this Action Plan be 
structured in three columns: topic, action, and timetable.  
 The "Category " column should be deleted, as category distinctions under the TFA 
are only r elevant for existing WTO Members.  
 For the Description "Ratification and Implementation of the Trade Facilitation 
Agreement, " please delete "Ratification and, " because Comoros will ratify the 
agreement by ratifying the WTO Protocol of Accession.  
 We request that Comoros delete the following Key Stages and accompanying 
Actions to Be Taken from the Action Plan, as these stages and the accompanying 
Actions will need to be implemented by the date of accession:  
o "Information available on the Internet " 
o "Appeal or review " 
o "Disciplines concerning fees and charges " 
o "Penalties " 
o "Control after customs clearance " 
o "Expedited shipments " WT/ACC/COM/24  
 
- 16 - 
 
   There are several Actions on page 15 for which Comoros has not provided 
timeframes. Please propose reasonable timeframes for these Actions.  
Answer : 
Comoros thanks this Member for its comments and observations. The Comorian authorities are 
studying the implementation of the Trade Facilitation Agreement, including the identification of 
categories (A, B, C). Comoros will be in a position  to submit the notification as required under the 
agreement and identifying categories for the different actions upon the date of the country's 
accession. The revised action plan has been submitted to the Secretariat.  
A. IMPORT REGULATIONS  
- Other Duties and Charges  
Question 47 
We note that the subsection on Other Duties and Charges (ODCs) has improved, 
although we have follow -up questions in this subsection and the Internal Taxes 
subsection that are relevant. We want to reiterate that it is important for Comoros to 
ensure that all of its ODCs are identified in the appropriate subsection, and to eliminate 
all of its ODCs and bin d them at zero in its Goods Schedule.  
Paragraph 75:  How does Comoros use the revenue from its import "trade tax," or PI?  
We note that, for the other ODCs in this subsection, Comoros described how it uses the 
revenue that is raised.  
Answer : 
The revenue from  this tax goes to the regular government budget.  
Question 48 
Paragraph 77:  Please update this paragraph to reflect the current status of the 
2018  Finance Law.  When was it presented to Parliament, and has it entered into force?  
Answer : 
The 2 018 Finance Law has just been adopted and has not been able to tackle  the elimination of 
other duties and charges . We undertake to include this under the 2019  Finance Law . When the 
decision was taken to phase out other duties and charges, the Governmen t had already adopted 
the 2018 draft l aw. 
Question 49 
Paragraph 80:  Please update the Working Party on Comoros' plan to introduce an 
environmental protection tax on imported non -biodegradable packaging.  Please explain 
how such a tax would operate in light of an obligation to eliminate all ODCs and bind 
them at zero.  
Answer : 
The plan to introduce an environmental protection tax on imported non -biodegradable packaging 
has been replaced by an import ban (Law  No. 17-011/AU prohibiting the production, importation, 
marketing and distribution of non -biodegradable plastic bags and wrapping).  WT/ACC/COM/24  
 
- 17 - 
 
  Question 50 
 Please also clarify if this tax would apply only to imports.  If so, explain why . In 
addition, pl ease explain why taxing only imports serves an environmental 
purpose.  
Answer : 
As indicated in the reply above, the plan to introduce an environmental protection tax has been 
scrapped.  
Question 51 
Paragraph 81:  Regarding the potential 0.2 % import levy on selected imports, we will 
propose commitment language related to this issue.  
Answer : 
Regarding the 0.2 % levy in relation to the contribution to the African  Union, 
the Union  of the Comoros intends to do this in the context of its internal taxa tion. 
Question 52  
Document WT/ACC/COM/21: Question 83 on page 17, paragraph 65: Has Comoros 
decided to apply a 0.2% levy on its imports? If yes, which are the modalities of 
application?  
Answer : 
The measure is basically in line with the proposal at the African union level. The Heads of State 
and Government have not yet decided on the implementation of this measure at the state borders.  
If the measure were to be applied, it would concern all countries that are AU members and WTO 
Members. H owever, the Union of the Comoros will apply the levy internally.  
Question 53  
Document WT/ACC/COM/21: Referring to Question 83, if the measure will be applied 
and implemented by the African  Union, could Comoros make sure that when and if 
applying the levy, Comoros ensures that the final rate applied to the imported goods is 
within its schedules in the  WTO.  
Answer : 
The levying by Comoros of the 0.2% AU tax will not affect its WTO schedule of commitments since 
it will be applying that levy wit hin the framework of domestic taxation.  
- Tariff Rate Quotas, Tariff Exemptions  
Question 54 
Paragraph 84:  Please update the Working Party on when Comoros will provide the 
requested inform ation – a list of all current tariff exemptions by tariff line and by 
recipient of the benefit, including information on any requirements to receive these 
benefits.  WT/ACC/COM/24  
 
- 18 - 
 
  Answer : 
All raw materials and capital goods to be used in investment projects approved under the 
Investment Code, and products imported for the diplomatic and consular corps, are exempt from 
the duties and taxes listed below . 
The list below is organized by categor y. It is based on the Harmonized Commodity Description and 
Coding System (HS  2017).  
It specifies the goods that may be imported free of customs duties following a decision to grant 
approval. The corresponding tariff heading is shown for each of the goods.  
Note:  
 All consumables are, on principle, excluded from the list of goods eligible for customs duty 
exemptions.  
 Exemption from customs duties does not imply exemption from other duties and taxes 
applicable to imports, such as:  
o Consumption tax, excise taxes,  the single administrative charge (RAU), regional 
cooperation tax ( TCR), trade tax, the advance tax payment, or the UCCIA duty:  
List of goods (by category) eligible for exemption from customs duties upon importation subject to 
use for an approved activity :  
  WT/ACC/COM/24  
 
- 19 - Heading  HS Code   
  Potatoes, fresh or chilled.  
 0701.1000  - Seed 
 25.23  Portland cement, aluminous cement, slag cement, supersulphate  cement and similar hydraulic cements, whether or not coloured or in the form of 
clinkers.  
 2523.1000  - Cement clinkers  
  - Portland cement:  
 2523.2100  -- White cement, whether or not artificially coloured  
 2523.9000  - Other hydraulic cements  
31.02   Mineral or chemical fertilisers, nitrogenous.  
31.03   Mineral or chemical fertilisers, phosphatic.  
31.04   Mineral or chemical fertilisers, potassic.  
  -- DDT (ISO) (clofenotane (INN)), in packings of a net weight content not exceeding 300  g: 
 3808.5210  --- For agricultural use  
  -- Insecticides:  
 3808.9110  --- For agricultural use  
  -- Fungicides:  
 3808.9210  --- For agricultural use  
 39.09  Amino -resins, phenolic resins and polyurethanes, in primary forms.  
  II.- IRON AND NON -ALLOY STEEL  
 72.06  Iron and non -alloy steel in ingots or other primary forms  
(excluding iron of heading 72.03).  
 8408.1010  --- Outboard motors  
  Industrial or laboratory furnaces and ovens, including incinerators, non -electric.  
 8417.1000  - Furnaces and ovens for the roasting, melting or other heat -treatment of ores, pyrites or of metals  
 8417.2000  - Bakery ovens, including biscuit ovens  
 8418.4010  --- Designed for storing dead bodies or blood  
 8418.4020  --- Designed for scientific use and use in research and in laboratories  
 8419.2000  - Medical, surgical or laboratory sterilisers  
  -- For filtering or purifying beverages other than water:  
 8421.2210  --- Industrial type  
 8421.2910  --- Of a type used in industrial machinery (including in agriculture and in relation to water supply, waste water and drainage)  
  - Other appliances:   
 8424.8200  -- Agricultural or horticultural  
84.30   Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile -drivers 
and pile -extractors; snow -ploughs and snowblowers.  
 8432.1010  --- Single -furrow ploughs weighing at least 55 kg  
 8432.1020  --- Disc ploughs weighing at least 55 kg  
 8432.1030  --- Mouldboard ploughs weighing at least 55 kg  
 8437.1000  - Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables  
 8438.1000  - Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products  
 8438.2000  - Machinery for the manufacture of confectionery, cocoa or chocolate    
  WT/ACC/COM/24  
 
- 20 - Heading  HS Code   
 8438.6000  - Machinery for the preparation of fruits, nuts or vegetables  
 8443.1100  -- Offset printing machinery, reel -fed 
 8443.1200  -- Offset printing machinery, sheet -fed, office type (using sheets with one side not exceeding 22  cm and the other side not exceeding 36 cm in the 
unfolded state)  
 8443.1300  -- Other offset printing machinery  
 8443.1400  -- Letterpress printing machinery, reel fed, excluding flexographic printing  
  - Dry-cleaning machines:  
 8451.1090  --- Other  
 8451.4000  - Washing, bleaching or dyeing machines  
 8474.2000  - Crushing or grinding machines  
  - Mixing or kneading machines:  
 8474.3100  -- Concrete or mortar mixers  
 8474.3200  -- Machines for mixing mineral substances with bitumen  
  Machines and mechanical appliances having individual functions, not specified or  included elsewhere in this Chapter.  
  - Machinery for public works, building or the like:  
 8479.1010  --- Vibrators  
 8479.1020  --- Machines and mechanical appliances  
 8479.8200  -- Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines  
 8502.3100  -- Wind-powered  
87.01   Tractors (other than tractors of heading 87.09).  
87.09   Works trucks, self -propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short 
distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles.  
87.13   Carriages for disabled persons, wh ether or not motorised or otherwise mechanically propelled.  
  Trailers and semi -trailers; other vehicles, not mechanically propelled; parts thereof.  
 8716.2000  - Self-loading or self -unloading trailers and semi -trailers for agricultural purposes  
89.02   Fishing vessels; factory ships and other vessels for processing or preserving fishery products:  
 8906.9010  --- Lifeboats  
  - Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; c omparison cameras for 
forensic or criminological purposes:  
 9006.3010  --- For medical or surgical examination  
 9008.5010  --- Equipment specially designed for the projection of X -ray photographs  
 9011.1010  --- Optical stereoscopic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles  
  Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other  electro -medical apparatus 
and sight -testing instruments.  
  - Electro -diagnostic apparatus (including apparatus for functional exp loratory examination or for checking physiological parameters):  
 9018.1100  -- Electro -cardiographs  
  - Other instruments and appliances:  
 9018.9010  --- Of a kind used in veterinary sciences  
90.22   Apparatus based on the use of X -rays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including 
radiography or radiotherapy apparatus, X -ray tubes and other X -ray generators, high tension  
generators, control panels and desks, screens, examination or treatm ent tables, chairs and the like.   
  WT/ACC/COM/24  
 
- 21 - Heading  HS Code   
  Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mech anical fittings, dentists' 
chairs); barbers' chairs and similar chairs, having rotating as well  as both reclining and elevating  
movements; parts of the foregoing articles.  
  - Dentists', barbers' or similar chairs and parts thereof:  
  --- Dentists' chairs and parts thereof:  
 9402.1011  ---- Dentists' chairs  
  - Other:  
 9402.9010  --- Operating tables, examination tables and hospital beds with mechanical fittings  
  Other furniture and parts thereof.  
  - Metal furniture of a kind used in offices:  
 9403.1010  --- Specialized equipment for use in laboratories or technical offices  WT/ACC/COM/24  
 
- 22 - 
 
  - Fees and Charges for Services Rendered  
Question 55 
Paragraph 85:  Please further explain the specific services rendered in connection with 
importation, which are funded by the RAU.  Please confirm that the RAU is 
commensurate with those specific services, and that it is not used for fiscal  purposes.  
Answer : 
In the case of customs services , the specific services rendered include  the electronic processing of 
clearance documents, the use of operating software, the training of agents, the supply of customs 
forms, etc.  
The RAU is commensurate wi th the specific services rendered and is not used for fiscal purposes as 
budgetary revenue . It is an earmarked resource outside the State budget.  
Question 56 
Document WT/ACC/COM/23 – Accession of Comoros – Action plans to ensure the WTO 
consistency of national laws:  Customs Formalities Action Plan: (b) Fees and Charges  
 At this initial stage, we ask Comoros to update this Action Plan, given that 
several steps appear to be on the cusp of completion.  
Answer : 
A revised version of the action plan  has been submitted to the Secretariat.  
- Application of Internal Taxes to Imports  
Question 57 
Paragraph 88:  In this paragraph, Comoros states that its excise tax (DAC) on ordinary 
rice, luxury rice, petrol, diesel, alcohol, and tobacco are collected at the customs border.  
In addition, because there are no domestic like products, the DAC is only collected on 
imported products.  Please explain why the DAC should be considered an internal tax, 
and not an Other Duty or Charge.  
Answer : 
The excise tax on these imports (ordinary rice, luxury rice, petrol, diesel, alcohol and tobacco) is 
levied in the same way  as for  current or future domestic like products . Consequently, the excise 
duty is an internal tax.  
- Quantitative import restrictions, including prohibitions, quotas and licensing 
systems  
Question 58 
We also wish to register deep concern regarding Comoros' prohibition of GMO corn and 
its statistical card system.  
Paragraph 92:  Comoros states that the statistical card is only required for commercial 
transactions outside the franc zone.  Why are commercial transactions tr eated differently 
based on whether they occur inside or outside the franc zone?  This raises potentially 
several serious concerns, including as to whether this administrative requirement is 
applied on a most -favoured nation basis.  We will request that Comor os eliminate this 
requirement prior to accession.  WT/ACC/COM/24  
 
- 23 - 
 
  Answer : 
This comment bears no relation  to paragraph 92 ; rather, it concerns the foreign exchange regime 
(paragraphs  19 to 23).  
The Union of the Comoros maintains no restrictions on transactions outside the franc zone (see 
paragraph  22). 
The statistical card is required for all commercial transactions, whatever the monetary zone . 
Consequently, this provision is consistent with the MFN clause.  
The Union of the Comoros will be sure to correct the poor wording which appears to have led to 
the this comment/observation.  
Question 59 
Paragraph 92:  Comoros states that it "did not have legislation on import licensing ". 
However, Comoros t hen states that the import of certain goods was subject to 
non-automatic licensing, and Annex 2 lists the laws and regulations that provide for 
import licenses on specific products.  Please explain this apparent contradiction.  
Answer : 
This does not refer to  licensing within the meaning of the WTO Agreement −  and there is no 
legislation in force  − but rather to non -automatic authorizations . They are renewable upon 
presentation of supporting documentation.  
Question 60 
Paragraph 94:  We are troubled by Comoros reply that imports of corn seed are banned 
due to a lack of expertise for detecting seeds from genetically modified organisms, and 
such a prohibition will not be lifted until "the country acquired the technical capacity to 
carry out the  necessary controls ". We are concerned that the focus of the restrictions 
applied by Comoros relates only to its capacity to test for Living Modified Organism's to 
further restrict trade, not for building its capacity to conduct safety assessments, or to 
recognize the safety assessments of other competent authorities, that would allow 
trade.  We expect that Comoros will abide by commitments in the Agreement on the 
Application of Sanitary and Phytosanitary Measures (SPS) that such measures and 
restrictions ar e based on scientific principles and are not maintained without sufficient 
scientific evidence.  Please provide the scientific basis on which Comoros applies its 
current restrictions, including evidence of a transboundary movement of a living 
modified organ ism directly responsible for the loss of biodiversity.  
Answer : 
The Comoros undertakes to end this restriction relating to seeds from genetically modified 
organisms . Any SPS measure will be based on scientific evidence and principles . We would ask for 
techn ical assistance in strengthening the relevant services at the border.  
Question 61 
Document WT/ACC/COM/23 – Accession of Comoros – Action plans to ensure the WTO 
consistency of national laws:  Import Licensing Action Plan  
 While we are still r eviewing this Action Plan, we wish to make a preliminary 
comment.  
 The step of "preparing and adopting a national law on the licensing system 
compatible with the WTO Agreement" will need to be completed prior to the date 
of accession.  WT/ACC/COM/24  
 
- 24 - 
 
  Answer : 
A revised version of the action plan has been submitted to the Secretariat.  
- Customs Valuation  
Question 62 
Paragraph 96 : This paragraph raises some important questions . Please provide a copy of 
the decree of the Minister of Finance that Comoros refers to in its replies . Also, please 
provide a list of the imported goods for which Comoros applies a reference price and a 
minimum taxable price as part of its cited effort to combat fraud and guarantee State 
revenue.  
Answer: 
The order concerning a reference price and a minimum taxable price as part  of efforts to combat  
fraud and guarantee State revenue was issued prior to the promulgation  of the new 
Customs  Code. The requested transition period for switching to the use o f transaction value w ill 
make it possible to end the practice based on a text which predated the newly enacted Customs 
Code.  
Question 63 
 Please describe the relationship between the decree promulgating the Customs 
Code and the Customs Code . Does the decree contravene the Customs Code?  
Answer : 
In accordance with the procedure, the decree promulgating the Customs Code promulgates the 
law that was adopted (the Customs Code) by the Head of State, and gives it the force of law . The 
Decree does no t contravene the Customs Code, but rather, it makes the  Code applicable . 
Question 64 
 What measure provides for use of the Brussels Definition of Customs Value?  
Answer : 
With the introduction of the transaction value in the new Customs Code, the Brussels value is 
progressively substituted.  
Question 65 
 To the extent that the decree promulgating the Customs Code referred to in the 
response, the measure that provides for use of the Brussels Definition, and the 
Code are inconsisten t, which prevails?  
Answer : 
It is t he transaction value that prevails in accordance with the Customs Code that was 
promulgated.  
Question 66 
 What will be the subject of the additional implementing texts to be adopted in 
2018?  WT/ACC/COM/24  
 
- 25 - 
 
  Answer : 
The purpose of the implementing text s for the new Code is to improve the understanding of the  
application  of the 2015 Customs Code.  
Question 67 
 How does the decree affect importation in the imported goods referred to in 
paragraph  96? For example, do Comorian authorities release imports of the 
goods referred to in p aragraph 96 only if they reflect the reference and minimum 
taxable price?  
Answer : 
We are talking about a ministerial order and not a d ecree on reference prices and minimum 
taxable prices . This paragraph is not about any limitation on trade in goods . The authorities do not 
release imports of the goods referred to in paragraph  96. The question is undoubtedly based on a 
misinterpretation.  
Question 68 
 Please explain  why Comoros would need to request a transition period to switch 
to the use of the transaction value, given that the use of the transaction value 
was introduced in the 2015 Customs Code.  
Answer : 
This request takes account of  the fact that use of the transa ction value requires a strengthening of 
the capacities of the services concerned and the stakeholders . The regulations  need to be put in 
place (see the action plan for implementing  the Customs Valuation Agreement).  
Question 69 
 Given that Co moros has stated that it will discontinue the use of reference prices 
and minimum taxable prices prior to accession, please explain why Comoros 
wants to create a reference database as part of its post -accession Action Plan, 
which could move Comoros backwar d from its commitments to implement the 
Customs Valuation Agreement.  
Answer : 
This is a misunderstanding . What is actually provided for in the action plan is the creation of a 
technological information base including a database on risk assessment.  
Question 70 
Question 117, WT/ACC/COM/21 : In its response, Comoros indicated that Decision  4.1 
on the Valuation of Carrier Media Bearing Software for Data Processing Equipment is 
implemented in Article 41(b) of the 2015 Customs Code . However, this does not appear 
to be the case, as Article  41(b) pertains to exclusions from transaction value . Please 
identify the law and specific provision which implements Decision 4.1.  
Answer : 
In the texts implementing the 2015 Customs Code pertaining to the applicat ion of the transaction 
value, the Union of the Comoros undertakes to make  specific provision  for the valuation of carrier 
media -bearing software for data -processing equipment . The mention of Article 41(b) has caused 
confusion.  WT/ACC/COM/24  
 
- 26 - 
 
  Question 71 
Question 118, WT/ACC/COM/21 : In its response, Comoros indicated that 
Article  2(1)(b), Article 2(2), and Article 2(3) of the Customs Valuation Agreement (CVA) 
concerning transaction value of identical goods is implemented in Article  38, section 4 of 
the 201 5 Customs Code . However, this does not appear to be the case . Article 38 
pertains to the hierarchy of customs valuation methods and the computed method of 
appraisement under Article 6 of the CVA . Further, Article 38 does not contain a 
section  4. Please ide ntify the law and specific provision which implements 
Article  2(1)(b), Article 2(2), and Article 2(3) of the CVA concerning transaction value of 
identical goods.  
Answer : 
In the texts implementing the 2015  Customs Code pertaining to the application  of the transaction 
value, the Union of the Comoros undertakes to make  specific provision for the  implement ation of  
Article  2.1(b), 2.2 and 2.3 of the Customs Valuation Agreement concerning the transaction value 
of identical goods.  
Question 72 
Question 119, WT/ACC/COM/21 : In its response,  Comoros indicated that 
Article  3(1)(b), Article 3(2), and Article 3(3) of the CVA concerning transaction value of 
similar g oods is implemented in Articles  39 and 40, section 4 of the 2015  Customs Code . 
However, this does not appear to be the case . Article  39 pertains to the fallback method 
of appraisem ent under Article  7 of the CVA . Article  40 of the 2015 Customs Code 
pertains to additions to transaction value under Article  8 of the CVA . Please identify the 
law and specific provision which implements Article  3(1)(b), Article  3(2), and Article 
3(3) of the CVA concerning transaction value of similar goods.  
Answer : 
In the texts implementing the 2015 Customs Code pertaining to the application  of the transaction 
value, the Unio n of the Comoros undertakes to m ake specific provision for the  implement ation of  
Article  3.1(b), 3.2 and 3.3 of the Customs Valuation Agreement on the transaction value of similar 
goods.  
Question 73 
Question 120, WT/ACC/COM/21 : In its response,  Comoros indicated that 
Article  5(1)(a)(i)(iv), Article 5(1)(b), and Article 5(2) of the CVA concerning the 
deductive value method is implemented in Article  41, section  4 of the 2015  Customs 
Code . However, this does not appear to be the c ase. Article  41 pertains to exclusions 
from transaction value . Please identify the law and specific provision which implements 
Article  5(1)(a)(i)(iv ), Article 5(1)(b), and Article  5(2) of the CVA.  
Answer : 
In the texts implementing the 2015 Customs Code per taining to the application  of the transaction 
value, the Union of the Comoros undertakes to make specific provision for the  implement ation of  
Article  5.1(a)(i) and (iv), 5.1(b) and 5.2 of the Agreement on Customs Valuation concerning the 
deductive value me thod. 
Question 74 
Question 121, WT/ACC/COM/21 : In its response,  Comoros indicated that Article  7.3 of 
the CVA is implemented in Articles  35 and 36 of the 2 015 Customs  Code . Article 7.3 of 
the CVA states that if the importer requests, they m ust be informed in writing of the 
customs value determined under Article  7 and the method used to determine such value . 
Articles  35 and 36 do not appear to implement Article  7.3 of the CVA . Article  35 relates 
to appeals concerning customs value of merchandise . Article  36 pertains to related party WT/ACC/COM/24  
 
- 27 - 
 
  transactions . Please identify the law and specific provision which implements Article 7.3 
of the CVA.  
Answer : 
In the texts implementing the 2015 Customs Code pertaining to the application  of the transaction  
value, the Unio n of the Comoros undertakes to m ake specific provision for the  implement ation of  
Article  7.3 of the Customs Valuation Agreement.  
Question 75 
Question 122, WT/ACC/COM/21 : In its response,  Comoros indicated that Article  9 of t he 
CVA concerning conversion of cur rency is implemented in Article  38 of the 2015 Customs 
Code . However, this does not appear to be the case . Article  38 pertains to the hierarchy 
of customs valuation methods . Please identify the law and specific pro vision which 
implements Article  9 of the CVA.  
Answer : 
The implementation of Article 9 of the Customs Valuation Agreement concerning conversion of 
currency is not included in the Code currently in force . However, this will be remedied  during the 
transition period in accordance with the timetable associated with the action plan.  
Question 76 
Question 123, WT/ACC/COM/21 : The response provided to Question  123 does not 
answer the question posed . Please identify the law and specific provision which 
implements Article 10 of the CVA concerning confidential information.  
Answer : 
The information which is by nature confidential or which is provided on a confidential basis for the 
purposes of customs valuation is not included in the Code currently in force . However, this will be 
remedied during the transition period in accordance wit h the timetable associated with the action 
plan. 
Question 77 
Document WT/ACC/COM/23  – Action plans to ensure the WTO consistency of national 
laws:  3. C ustoms formalities  – (a) Measures related to the Customs Valuation 
Agreement  
 In addition to deleting the steps that have been implemented already, we ask 
Comoros to delete the step "Preparation of laws; Sharing of information on draft 
laws with the Working Party," as the Action to be taken is the responsibility of 
the Working Party and must oc cur prior to accession.  However, we would 
encourage Comoros to raise to the Secretariat and to the Working Party its 
technical assistance needs in this regard.  
 Regarding the stage "Reproduction of the Code; Organization of dissemination 
seminars" and its r elated Action, we do not object to Comoros including this in its 
post-accession Action Plan, it is not clear how such activities relate to specific 
commitments in the Customs Valuation Agreement (CVA).  
 Please further explain the Stage "Preparation of a con cept paper and terms of 
reference for the planned evaluation" and its Action "Evaluation of 
implementation of the new Customs code". What does this entail, and how does 
it advance the adoption of implementing texts for the 2015 Customs Code?  
 Regarding the Action "Training of trainers for selected customs officials on the 
basis of their teaching skills," we do not object to Comoros including this in its 
post-accession Action Plan, but we wish to note these activities do not appear 
necessary for Comoros to im plement the legal commitments in the CVA.  WT/ACC/COM/24  
 
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   We ask Comoros to delete the row "Establishment of a reference database on the 
value of identical or similar goods." We have strong concerns about the 
establishment of a reference database, which could move Comoros  backward 
from its commitments to implement the CVA.  
Regarding the Actions, "Equip the main customs centres of the country with scanners" 
and "Targeted training for dedicated staff," we wish to note these activities, while 
potentially useful, appear to be outside the scope of the CVA.  
Answer : 
Comoros thanks this Member  for its comments and observations, and r efer to the revised action 
plan submitted to the Secretariat.  
Question 78  
On pages 45 -49, Questions 118 -122, section Custom Valuation regarding transaction 
value  
 Could Comoros please clarify when they intend to discontinue the use of the 
current practice and what value would then be used?  
Answer : 
The Union of the Comoros has adopted and enacted Law 15 -016/AU of 28  December  2015 on the 
2015 Customs Code, which provides for the application of the transaction value.  
Application of transaction value is foreseen as from 2018.  
- Rules of Origin  
Question 79 
Paragraph 100 : Comoros states that it "could provide" an assessment of the origin of 
the good if requested by the importer, exporter, or producer before trade begins, and 
that it "could provide an assessment for other customs matters, such as the tariff 
classification of a good, the applicatio n of customs valuation criteria, or whether the 
good met the rules of origin of preferential trade agreements.  
 Please clarify whether Comoros has procedures in place that provide for requests 
for an assessment on origin and other customs matters.  
Answer : 
The procedure is as follows:  
- A written request is submitted by the interested party . 
- The Council on O rigin and Tariff Classificat ion meets and gives its opinion.  
- In this connection, t he Comoros can provide proof of origin, the tariff classification o f the 
good, and finally, the rules of origin with respect to preferential trade agreements.  
Question 80 
 We ask Comoros to confirm that it "will  provide" these assessments if requested 
by the importer, exporter, or producer before trade begi ns, not only that it "could 
provide" them.  
Answer : 
The Comoros confirm s that it "will provide" these assessments if requested by the importer, 
exporter or producer before trade begins, not only that it "could provide" them.  WT/ACC/COM/24  
 
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  - Preshipment i nspection  
Question 81  
On page 51, Question 128, Paragraph 83 - Preshipment inspection  
"Please confirm that Comoros does not have any intention of implementing a 
preshipment inspection programme."  
 Could the Comoros please clarify its reply to Q 128 in order to better understand 
its intentions. Could Comoros explain what the "needs" Comoros refer to in the 
reply mean concretely?  
Answer : 
Based on experience to date, Comoros has no intention of implementing a preshipmen t inspection 
programme.  
B. EXPORT REGULATIONS  
- Export subsidies  
Question 82 
Paragraph 115 : Please explain the difference between the "concept of duty drawback," 
which is not found in the 2015 Customs Code, and the "concepts of repayment and 
remission,"  which are retained in the 2015  Customs Code.  
Answer : 
The Union of the Comoros does not grant any export subsidies . The concept s of repayment and 
remission  concern reimported  goods that have undergone no manufacturing, processing or repair.  
C. INTERNAL POLICIES AFF ECTING FOREIGN TRADE  IN GOODS  
- Industrial Policy, Including Subsidies  
Question 83 
Paragraph 118 : In this paragraph, Comoros states that it may in the future introduce 
tariffs and quotas for several agri -food products so as to reduce imports while 
promoting domestic production . Please explain how these new tariffs and quotas would 
be consistent with Comoros'  WTO  commitments, in particu lar the bound rates in 
Comoros'  WTO Schedule on Goods.  
Answer : 
Article XVIII of the GATT 1994, as interpreted by various declarations and decisions over  time, 
allows developing countries to maintain sufficient flexibility in their tariff structure to be able to 
grant the tariff protection required for the establishment of a particular new industry . 
Article XVIII:C of the GATT 1994  in principle  entitles de veloping countries to take any measures 
not consistent with other provisions of the GATT in order to promote the establishment of a 
particular infant industry . However, deviations from the obligations of the GATT 1994 are subject 
to prior consultations wit h affected Members in case the product is not subject to  a tariff 
concession, and to prior concurrence of the General Council when the said safeguard measure 
involves impairment of a tariff concession, and adherence to time-limits . WT/ACC/COM/24  
 
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  - Technical Barriers to Trade, Standards and Certification  
Question 84 
Question 140, WT/ACC/COM/21:  The answer is confusing.  The name of the body is the 
"National Standards Council," but Como ros states that technical regulations and 
standards are not developed at the national level.  
 Does Comoros intend to say "There are no technical regulations and/or standards 
developed at the sub-national level"?  
Answer : 
We will correct the error in document  WT/ACC/COM/21 . In fact, the technical regulations do exist, 
but the standard s have not been developed.  
Question 85 
Question 140 seeks to confirm whether there are any technical regulations and/or 
standards developed at the national, sub -central and local level for which CNN would not 
have the authority over a requirement for the parties/agencies to comply with the 
determinations of the CNN?  We ask that Comoros review its answer to ensure that the 
answer provides accurate information to th is question.  
Answer : 
The text creating the CNN does not provide for any sub -central or local entity for which the CNN 
would not have the authority over a requirement for the parties to comply with its determinations.  
Question 86 
Question 14 1, WT/ACC/COM/21:  We thank Comoros for clarifying p aragraph  98 
explaining the division of responsibilities between the Consumer Product 
Standardization and Quality Service (established by Decree No.  99-087) and the 
National Standards Council (CNN, establis hed by Decree No.  12-210/PR).  We request 
that Comoros confirm that it will work with us, including sharing all documents as it 
creates a national standards office per the TBT  implementation plan.  
Answer : 
The Comoros is currently in the process of developin g texts to harmonize domestic regulations . 
The draft texts will shortly be circulated . Yes, the Comoros is ready to work with this Member . 
Question 87 
Question 142, WT/ACC/COM/21:  Comoros' response suggests that any foreign 
stakeholder with  expertise can participate in the development of Comorian national 
standards, based on national needs.  How does Comoros determine when external 
expertise is needed, and how does Comoros determine whether a particular foreign 
stakeholder has such expertise?  Does Comoros distinguish in any way between foreign 
stakeholders and domestic stakeholders when it comes to "national need" (i.e. the need 
is for relevant expertise, not relevant expertise from a domestic/foreign source)?  
Answer : 
Recourse to international  expertise is justified  when there is no such expertise at the national 
level.  WT/ACC/COM/24  
 
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  Question 88 
Question 145, WT/ACC/COM/21:  Comoros notes the draft text establishing the TBT 
enquiry point would be formalized by September  2017, as would the draf t order on the 
National TBT Committee.  Have these two actions taken place?  If so, please provide 
copies for review.  
Answer : 
The two actions have not yet taken place.  
The two texts establishing the enquiry point and the N ational Committee have been prepared  and 
submitted for signature.  
Question 89 
Document WT/ACC/COM/23 – Accession of Comoros – Action plans to ensure the WTO 
consistency of national laws:  TBT Action Plan  
 While we are still reviewing this Action Plan, we wish to make some preliminary 
comments.  
 Regarding Step 2 (Law on Food Legislation), we note that enacting the 
Presidential Decree should occur prior to the date of accession.  
 Regarding Step 6 (Law on Stand ardization), we reserve the right to review this 
law for consistency with the TBT Agreement, especially the Code of Good 
Practice. We note that the "list of actions to be taken" does not include 
enactment of the law, which should occur prior to the date of  accession. We ask 
Comoros to further delineate the actions it intends to take with regard to 
standardization.  
 The functions and responsibilities described in the Transparency section 
(i.e.,  national standards office, TBT enquiry point to respond to reques ts from 
other Members, and the national TBT committee) should be in place prior to 
accession. These mechanisms, especially the enquiry point, allow other Members 
to receive information on actions taken by Comoros.  
Answer : 
Comoros thanks this Member  for its  comments and observations, and refer to the revised action 
plan submitted to the Secretariat.  
- Sanitary and Phytosanitary Measures  
Question 90 
Paragraph 131: The representative of Comoros  described a certificate that is required 
from the manufacturer of goods subject to sanitary and phytosanitary measures. 
The representative of Comoros states that the certificate must "state that the living 
matter and other constituents of the commercial p reparation corresponded to the 
identity, quality, purity and composition of the requested product". Please explain as to 
what identity, quality, purity, and composition standard is referenced in this 
requirement.  
Answer : 
The manufacturer's certificate must  be recognized  as provided for  under the laws in force to be  in 
conformity with the principles of the Codex Alimentarius, the IPPC and the OIE. The representative 
of the Comoros wanted to explain that what was in  the certificate had to correspond precisely with 
the content of the packages. This paragraph was poorly formulated. The certificate must mention 
that the products are devoid of diseases and pests . WT/ACC/COM/24  
 
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  Question 91 
Paragraph 131: The representat ive of Comoros stated that the manufacturer's certificate 
must state that products are in conformity with the directives of the Food and 
Agriculture Organization's 1986  "international code of conduct for the distribution and 
use of phytosanitary products".  Please explain why exporters must certify conformity 
with the directives of the Food and Agriculture Organization's (FAO) 1986 international 
code of conduct for the distribution and use of phytosanitary products.  
Answer : 
Manufacturers are under the obliga tion to justify that their product is devoid of pests  and diseases. 
In the case of a phytosanitary product, the manufacturer's certificate must be in conformity with 
the legislation in force as indicated in the preceding paragraph.  
The reference to the FAO  code of 1986 was poorly worded . Any food product, whether domestic or 
from abroad, must comply with our country's legislation inasmuch as it also refers to international 
standards  (OIE, IPPC, Codex Alimentarius).  
Question 92 
Paragraph 132:  The representative of Comoros noted that "imported products had to be 
included in Comoros' list of approved products in accordance with the regulations on the 
import, commercialization and use of sanitary and phytosanitary products". Please 
explain the pr ocedure for adding products to the list. In addition, please provide 
Comoros' list of approved products.  
Answer : 
It would only be possible to explain the procedure for adding products if the list of products were 
available, which is not currently the case. However, all importation of food, animal or plant 
products is subject to the laws in force, including the Phytos anitary Law and the Food Safety Law 
(Food Law).  
Question 93 
Paragraph 133: The representative of Comoros noted that in regards to "animals, food 
or products of animal origin," a certificate "had to note the sanitary status of the goods 
and the epizootologic situation of the importing country." Please clarify what is meant 
by the "sanitary status" of goods and "epizootologic situation" of the country. 
In addition, the representatives also noted that it "had to also certify that the goods met 
the established technical standards for the import of these products". Please explain 
how these technical standards are established and how they are accessed.  
Answer : 
The sanitary status of a product defines the basic rules for food safety and animal and p lant health 
standards.  
The technical standards are those which are consistent  with international standards: t he 
Codex  Alimentarius, the IPPC and the OIE.  
Question 94 
Paragraph 136: The representative of Comoros said: "Comoros recognized the  pertinent 
international standards consistent with the SPS Agreement and the recommendations of 
the World Organization for Animal Health (OIE), the IPPC, and the Codex Alimentarius 
Commission. All consumer food products were subject to Codex Alimentarius 
standards." Please explain how Comoros is adopting the principles of the OIE.  WT/ACC/COM/24  
 
- 33 - 
 
  Answer : 
The Comoros undertakes to apply the OIE's PVS tool as Member. The stages completed are:  
- PVS evaluation and gap analysis;  
- validated recommendations;  
- preparation of dr aft regulatory texts;  
- submission of draft texts to the Council of Ministers.  
An action plan for compliance with the SPS Agreement sets out the various stages and technical 
and financial assistance needs.  
Question 95 
Paragraph 137: The Com oros representative said that to comply with international 
standards in establishing SPS measures, a project entitled "Strengthening the sanitary 
and phytosanitary system in Comoros" had been launched with financing provided by 
the Standards and Trade Deve lopment Facility (STDF)." Please explain the status of the 
project and the status of the implementation of international standards for animal 
products.  
Answer : 
This project was set up by the STDF in the Comoros in 2013, and comes to an end in 
December  2017. However, there are prospects of obtaining  financing through the COMESA fund for  
a laboratory for the certification of fisheries products.  
As regards the implementation of international standards for animal products, the STDF project 
has financed the prep aration of regulatory texts in keeping with the recommendations of the PVS 
evaluation and gap analysis.  
Question 96 
Question 148, WT/ACC/COM/21: The internet address that Comoros provided for the 
Official Journal —www.jocomores.km —does not work. Please provide an internet address 
that works.  
Answer : 
The Internet address is currently being updated and will be communicated to members as soon as 
the process is completed.  
Question 97 
Question 148, WT/ACC/COM/21: A Member asked wh ether and when Comoros is 
planning to institute a mechanism to publish laws and regulations for public comment. 
Comoros responded that all new laws, regulations, decrees, judicial decisions, and 
amendments are published in the Official Journal. However, th e publication of measures 
alone is insufficient to fulfil the transparency obligations under the SPS Agreement. 
The SPS Agreement requires publication of the notice of proposed SPS measures at an 
early stage so that amendments can still be introduced and t he comments of other WTO 
Members can be taken into account. Please confirm that Comoros will institute a 
mechanism to publish laws and regulations for public comment in accordance with its 
obligations under the WTO  SPS Agreement.  
Answer : 
As soon as the Uni on of the Comoros is a Member of the WTO, it will institute a mechanism to 
publish laws and regulations for public consultation, in accordance with its obligations under the 
SPS Agreement.  WT/ACC/COM/24  
 
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  Question 98 
Question 149, WT/ACC/COM/21: The Comoro s representative provided information 
regarding two laws in the area of "SPS strategy". Please provide information on the 
time-frame for the completion and implementation of the third  law concerning animal 
and animal products.  
Answer : 
The SPS action  plan s peaks of using the OIE's PVS tool. The time -frame for this tool is set out in 
detail in the plan.  
Question 99 
Question 150, WT/ACC/COM/21: The Comoros representative answered that it would 
take Comoros five years to: (i) finalize the SPS  regulatory framework; (ii)  set up an 
analytical and quality control laboratory; and  (iii) upgrade technical personnel. Please 
provide a year -by-year explanation of the process for the implementation of the three 
laws referenced in paragraph  149. 
Answer : 
In accordance with the SPS action plan, the three laws mentioned in the plan will be implemented 
within two years following accession . 
Question 100 
Document WT/ACC/COM/23 – Accession of Comoros – Action plans to ensure the WTO 
consistency of national laws:  SPS Action Plan  
 We are still reviewing this Action Plan and will have comments in the future.  
Answer : 
A revised version of the action plan has been submitted to the Secretariat.  
- Free zones, special economic areas  
Question 101 
Paragraph 149:  Please describe Comoros' plans to establish a free zone in the future, 
including any incentives that Comoros may use to encourage entities to locate their 
production in export processing zo nes. In addition, please provide the draft law to the 
Working Party.  
Answer : 
While  studies are currently under  way for the establishment of a speci al economic zone, 
the Union  of the Comoros does not yet have any draft law on special economic zones or free 
zones.  
- Government Procurement  
Question 102 
Paragraph 150:  The report notes that a Member inquired if Comoros had any plans to 
seek to join the WTO Government Procurement Agreement . Please provide an up dated 
answer to the inquiry.  WT/ACC/COM/24  
 
- 35 - 
 
  Answer : 
The matter  of joining the WTO Government Procurement Agreement has not yet been addressed 
by the country's authorities.  
- Transit  
Question 103 
Paragraph 152:  Please explain in the d raft Working Party Report the transit involving 
more than one customs territory, with goods coming and going by sea or air.  For 
example, between which two points in the customs territory of Comoros do the goods 
transit?  
Answer : 
The two points in the Union of the Comoros between which goods transit are Moroni and 
Mutsamudu.  
Question 104 
Paragraph 152:  Please explain the procedures and requirements stipulated in Comorian 
law, including in the Customs Code, related to the transit of goods throug h the customs 
territory of Comoros, in light of the requirements of GATT Article  V. 
Answer : 
The procedures and requirements stipulated in Comorian law with regard to the transit of goods 
are set forth in Articles 194 to 203 of the 2015 Customs Code.  
- Agricultural Policies  
Question 105 
Paragraph 153:  The Comoros representative said that "Comoros did not prohibit the 
importation of agricultural products insofar as such products did not affect domestic 
production ." P lease clarify if Comoros would attempt to prohibit importation of 
agricultural products if importation did affect domestic production.  Please provide 
examples of prohibitive actions Comoros has taken in the past in cases where imports 
have af fected domestic production.  
Answer : 
There is no list of agricultural products prohibited in the Comoros . No decision has been taken in 
the past to prohibit imports of any agricultural product, unless that product  posed public health 
problems or affected an imal or plant health.  
Question 106 
Paragraph 158:  Please provide an update on Comoros' plan to establish a national 
agri-food company.  
Answer : 
There is no project  to establish  a national agri -food company, so that we are unable to provide any 
update d information.  WT/ACC/COM/24  
 
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  Question 107  
Could the Comoros please clarify its reply to Question 128 in order to better understand 
its intentions. Could Comoros explain what the "needs" Comoros refer to in the reply 
mean concretely?  
On page 63,  Question 157, section Agricultural policies  
In Question 157, it was asked whether the figure shown in supporting table DS:2 of 
document WT/ACC/SPEC/COM/3 was correct. The figure indicates that in 2014 Comoros 
spent 309,998,073  million CF, which is almost 310 trillion CF. This amount corresponds 
to around 700  billion USD. Comoros replied that it was a misunderstanding as they do 
not provide export subsidies.  
 Referring to Question 157, please note that this figure is included in the 
domestic support tables a nd specifically in the table regarding Article 6.2 
subsidies. Could Comoros please confirm whether this figure is correct?  
Answer : 
We reconfirm that the Union of the Comoros does not provide export subsidies. Table DS:2 in 
document WT/ACC/SPEC/COM/3 will b e corrected.  
V. INTELLECTUAL PROPERTY RIGHTS  
Question 108 
Paragraph 165:  Regarding the change in term from "lif e+70" to "life +50" under the 
2015  Bangui Agreement, Comoros states that the term applied will be the term in effect 
when the work is registered i n any OAPI State Party or Berne  Party.  
 What term will Comoros apply for works that are not registered anywhere?  
Answer : 
The term of protection for works that are not registered in any OAPI member or in a country party 
to the Bern e Convention is as follows (Chapter V – Articles 27 to 30 of the Bangui Agreement ): 
The economic rights in a work shall be protected during the lifetime of the author and for 50  years 
after his/her  death.  
- The economi c rights in a work of joint ownership shall be protected during the lifetime of the 
last surviving author and for 50 years after his/her death.  
- The economic rights in a work published anonymously or under a pseudonym shall be 
protected until the expiry of a period of 50 years as from the end of the calendar year in 
which such work has been lawfully published for the first time or, failing  such event 
occurring during  the 50 years following the making of the work, 50 years as from the end of 
the calendar year in which such work has been lawfully made accessible to the public or, 
failing such event occurring during the 50 years follo wing the making of the work, 50  years  
as from the end of the calendar year of its making, except where, prior to the expiry of such 
periods, the identity of the author is disclosed or leaves no doubt, in which c ase the 
provisions of Article 26  or Article 2 7 shall apply.  
- The economic rights in  a collective work or in an audiovisual work shall be protected until 
the expiry of a period of 50 years as from the end of the calendar year in which such work 
has been lawfully published for the first time or, failing such event occurring during the 
period of 50 years as from the making of the work, 50 years as from the end of the calendar 
year in which such work has been made accessible to the public or, failing such event 
occurring during the period of 50 years as from the making of the work, 50 years a s from 
the end of the calendar year of its making.  
- The economic rights in a work of applied arts shall be protected until the expiry of a period 
of 25 years as from the making of such work.  WT/ACC/COM/24  
 
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  Question 109 
 Does Comoros have or expect to have a copyright registration system?  
Answer : 
Yes, the Comoros expects to have a copyright registration system as soon as the Copyright Law 
has been adopted . A draft law on copyright and neighbouring  rights has been prepared with the 
technical assistance of WIPO . It has been transmitted to WTO Secretariat so that it can be shared 
with the members of the Working Party.  
Question 110 
Paragraph 176:  Comoros states that " [n]ew legislation would be shared with Members . 
The representative of Comoros was of  the opinion that the new legislation would be 
consistent with international agreements, including the TRIPS Agreement . 
 Please provide a timetable for sharing with the Working Party, for its review, the 
draft legislation concerning trademarks and geographi cal indications.  
Answer : 
For trademarks and geographical indications , we refer to the relevant provisions of the 
Bangui  Agreement . At this stage , the transposition of the provisi ons of the Bangui Agreement on 
trademarks , covered in Annex III, with technica l assistance from WIPO and as mentioned in 
paragraph  176 of the Elements of a Draft Report, has not yet produced any draft national 
legislation . 
Question 111 
Question 170, WT/ACC/COM/21:  The references to Articles  22 and 23 in Comoros' reply  
appear to be incorrect.  Please clarify if these should instead read "Articles  16 and 17" . 
Answer : 
Yes, indeed they should read Article 16 and 17 of the Bangui Agreement.  
Question 112 
Question 170, WT/ACC/COM/21:  Please provide any updates t o the Comoros national 
trademark and service mark law since its implementation in 1965.  
Answer : 
As soon as the Comoros acceded to the OAPI on 2 5 May 2013, all reference s to the Law of 1965 
were removed . 
Question 113 
Document WT/ACC/COM/23 – Accession of Comoros – Action plans to ensure the WTO 
consistency of national laws:  TRIPS Action Plan  
 While we are still reviewing this Action Plan, we wish to make some preliminary 
comments.  
 We believe altering the structure of the action plan would clari fy implementation 
time-frames.  For example, the Bangui Agreement is set for enactment in 
December 2017, with effective implementation by August 2018 (page 8) and with 
the implementing decree of the industrial property law – and possibly of the 
copyright la w – also being issued in August 2018. However, row 5 on Page  7 
shows that the industrial property law – and possibly the copyright law – will not WT/ACC/COM/24  
 
- 38 - 
 
  be finalized until the 3rd week of October 2018, after WTO Members submit 
comments.  
Answer : 
Comoros thanks this Member  for its comments and observations, and refer to the revised action 
plan submitted to the Secretariat.  
VII. TRANSPARENCY  
Question 114 
Paragraph 201:  The internet address that Comoros provided for the Official Journal —
www.jocomores.km —and for administrative decisions of general application —
www.comores.commerce.org —do not work.  Please provide internet addresses that 
work.  
Answer : 
The Internet address www.jocomores.km is currently being updated. The a ddress  
www.comores -commerce.org is, however, operational.  
VIII.  TRADE AGREEMENTS  
Question 115 
Paragraph 202 -203: Please provide additional detail about each of the trade agreements 
to which Comoros is a party, including those listed in p aragraph  202. For each of the 
agreements, please clarify whether the agreement was concluded in accordance with 
the provisions of GATT Article XXIV, the Enabling Clause, or GATS Article  V. 
Answer : 
COMESA  
COMESA Treaty: Articles 46, 47, 48, 51, 52, 53, 55, 56, 57, 61, 65, 70 and 83 (dumping, 
countervailing duties, subsidies, competition, customs duties, CET, rules of origin, TBT, MFN and 
national treatment, trade facilitation, safeguard measures).  
Greater Arab Free Trade Area (GAFTA ) 
The agreement was notified under Article XXIV of the GATT on 3  October  2006 (goods). Comoros 
has not yet ratified the agreement. Comoros joined the Arab League in 1993. Negotiations on 
services are currently under way.  
The free trade area was created in 2005. The agreement creating GAFTA provides for a 
progressive tariff reduction (10 % per year) and the elimination of non -tariff barriers. The free 
trade area is made up of Member countries that have eliminated customs duties and quantitative 
import restrictions among them, but each retains its own tra de policy with respect to third  
countries. The free trade area is an exception to the WTO's most -favoured -nation  (MFN) clause.  
South African Development Community ( SADC ) 
The agreement was notified under Article XXIV of the GATT on 2  August  2004 (goods). Comoros 
has not yet ratified the agreement. Comoros joined the SADC on 26  August  2017. Negotiations on 
services are currently under way.  WT/ACC/COM/24  
 
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  Economic Partnership Agreement (EPA ) 
The agreement was notifie d under Article XXIV of the GATT on 9  February  2012 (goods). Comoros 
signed the agreement on 28  July 2017.  
Organization of Islamic Cooperation (OIC ) 
The Member States of the Organization of Islamic Cooperation (OIC) reached a cooperation 
agreement in vario us fields, notably investment.  
Comoros is party to the OIC General Agreement for Eco nomic, Technical and 
Commercial  Cooperation among Member States. C hapter  II, Article  8 of that Agreement provides 
that Member States will:  
(a) endeavour to apply equal and non -discriminatory commercial treatment towards one 
another with regard to foreign n trade policies;  
(b) strive to enlarge and develop trade exchanges among themselves, inter alia through 
trade liberalization, by reducing or removing the customs or other restricti ons that are 
applied to export/import activities among them through bilateral or multilateral trade 
arrangements; and  
(c) give consideration to the special circumstances and situations of the least developed 
Member States.  
__________