RESTRICTED  
  
WT/ACC/COM/9  
7 October  2016 
(16-5426) Page: 1/19 
Working Party on the accession of  
the Union of the Comoros  Original:  French  
 
  ACCESSION OF THE UNION OF THE COMOROS  
LEGISLATIVE ACTION PLAN  
The following communication, dated 2 6 September  2016, is being circulated at the request 
of the delegation of the Union of the Comoros.  
 
_______________  
 
   
  WT/ACC/COM/9  
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Trade p olicy 
instruments/  
sectoral pol icies Legislation in force  WTO -related 
areas  State of 
compliance/intended 
action  Expected 
time-frame  Remarks on 
technical 
assistance 
requirement  
Taxation     
 Tax provision (Tax Code) relating to a 
consumption tax levied at the customs cordon 
as a forerun ner to the introduction of a VAT 
regime   
 
 
 
 
 
GATT 1994  
 Imminent adoption of a 
VAT legislative syste m as 
part of the fiscal transition 
consequent on regional 
integration and the 
implementation of the EPA  2020-2025 The Union of the 
Comoros needs 
technical and 
financial assistance 
for the preparation 
of the VAT law  
Decree -Law No. 108/89 of 3 0 December  on 
exemption from tax on various profits for 
industrial companies during their first three 
years of existence  This law is to be brought 
into conformity with  the 
2007 Investment Code and 
the new Tax Code which 
governs  the matter . 
Eventual  repeal  2017 Legal -techn ical 
assistance may be 
required  
Legislation on consumption tax and certain 
excise duties introduced in 2006  Will be repealed upon entry 
into force o f the VAT 
regime  2020-2025  The Union of the 
Comoros will need 
technical and 
financial assistance 
for the preparation 
and 
implementation of 
the VAT law 
Customs     
 Ordinance No. 92-008/PR of 
7 September  1992 on the Customs Code, 
2002 update  2/84 GATT 199 4 Migration from HS 2002 to 
HS12 in 2015,  
The project for the 
interconnection of the 
county' s regional 
directorates and the 
customs centres is 
operational  2017 The Union of the 
Comoros needs 
technical 
assistance  
 Law No. on the Customs Code of the  Union o f 
the Comoros   The new customs code has 
been adopted by the 
Parliament but has not 
entered into force      
  WT/ACC/COM/9  
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Trade p olicy 
instruments/  
sectoral pol icies Legislation in force  WTO -related 
areas  State of 
compliance/intended 
action  Expected 
time-frame  Remarks on 
technical 
assistance 
requirement  
 Law No. 90-022/AF on the customs 
nomenclature based on the harmonized 
commodity description and coding system  GATT 1994  The Union of the Comoros 
applies the 2012 
Harmonized System (HS)  
The Union of the Comoros 
adopted SYDOINA ++ in 
2008 and is about to 
migrate to the WORLD 
version  2017  
Regulation of imports and exports     
Quantitative import 
restrictions  Order No. 99-001/MECIA/Cab abolishing 
import a nd export licences and replacing 
them with the statistics ca rd for banking 
operations only  GATT 1994  This instrument is still in 
force. 
The Union of the Comoros 
wishes to switch from the 
statistics card to goods 
movement card (fiche de 
circulation des 
marchandises)  2017  
Import licensing 
procedures  Legislation on import license s for high -quality 
rice – 2006 Finance Law.  Agreement on 
Import Licensing 
Procedures  
 The legislation on luxury 
rice imports was repealed 
in 2007 
 
The licensing regime for 
alcoholic  beverages 
administered by the 
General Tax Directorate 
will be taken over by the 
Foreign Trade Directorate  
 
The project for the 
introduction of a general 
licensing regime for both 
exports and imports 
(measures for trade 
defen ce and the protection 
of certai n species and the 
suppression of trafficking –   
Legislation on import licensing for alcoholic 
bevera ges since 2005  
   
  WT/ACC/COM/9  
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Trade p olicy 
instruments/  
sectoral pol icies Legislation in force  WTO -related 
areas  State of 
compliance/intended 
action  Expected 
time-frame  Remarks on 
technical 
assistance 
requirement  
exportation of plants and 
animals and importation of 
vanilla from Madagascar).  
Currently there is only the 
non-automatic license for 
alcoholic beverages  
Trade defence measures      
System of 
anti-dumping 
measures  Application of COMESA provisions . No 
domestic legislation in force  Agreement on 
Implementation 
of Article VI 
(Anti-Dumping)  COMESA regional scheme 
and EPA consistent with 
the WTO multilateral 
framework.  
A draft law  on trade 
defen ce measures includes 
a provision on 
countervailing duties 
consistent  with WTO rules   WTO assistance to 
buttress  the 
current system 
through the 
adoption of 
supplementary 
regulations  
Countervailing duty  
regime  No legislation in force  Agreement on 
Subsidies and 
Countervailing 
Measures  The legal framework will be 
strengthened upon 
accession to the WTO.  
A draft law  on trade 
defence  measures contain s 
a provision on 
countervailing duties 
consistent with WTO r ules 2017 WTO legal advice 
will be required to 
ensure conformity  
Safeguard regimes  No legislation in force . COMESA provisions in 
force Agreement on 
Safeguards  The legal framework will be 
strengthened upon 
accession to the WTO.  
A draft law on trade 
defence  measures contains 
a provision on safeguards 
consistent with WTO rules  2017 WTO legal advice 
will be required to 
ensure conformity  
Rules of origin  General scope l egislation on rule s of origin 
that applies to countries not eligible for the 
preferential tre atment referred to in 
Articles  44 to 46 of the 2002 Finance Law  
 Agreement on 
Rules of Origin New Customs Code  
containin g provisions fully 
consistent with the W TO 
Agreement on rules of 
origin  2017 The Union of the 
Comoros is 
currently engaged 
in negotiations on 
the Tripartite Free   
  WT/ACC/COM/9  
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Trade p olicy 
instruments/  
sectoral pol icies Legislation in force  WTO -related 
areas  State of 
compliance/intended 
action  Expected 
time-frame  Remarks on 
technical 
assistance 
requirement  
COMESA rules of origin of applicable to the 
Comoros  
 
Implementation of rules of origin under EPA –I 
if agreement  is signed and ratified in 2017  Effective implementation of 
the COMESA Free Trade 
Area since 2012, with a 
100% tariff reduction 
notified in 2008 for goods 
originating in States 
parties  Trade Area 
(COMESA, EAC and 
SADC)  
Customs valuation  Application of the Brussels Definition of Value 
(BDV)  Agreement on 
Customs 
Valuation  The new Customs Code is 
aligned with WTO 
provisions on customs 
valuation  
 
Technical assistance 
through  capacit y building 
and adequate support  Code adopted 
in 2015  
 
 
 
2017-2019 Request for a 
transition period 
during which to 
prepare the 
applicable laws and 
regulations relating 
to the GATT 
valuation system.  
Need for technical 
assistance from 
specialized bilateral 
and multilateral 
partners.  
The assistance 
would include 
training for 
customs agents 
responsible for 
valuation as well 
as help in drafting 
the implementing 
regulations and 
interpretative 
notes    
  WT/ACC/COM/9  
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Trade p olicy 
instruments/  
sectoral pol icies Legislation in force  WTO -related 
areas  State of 
compliance/intended 
action  Expected 
time-frame  Remarks on 
technical 
assistance 
requirement  
Standar ds, certification and technical regulations     
 Lack of enforcement of technical regulations 
for domestic or imported goods  
 Agreement on 
Technical 
Barriers to Trade Creating a national 
certification office for 
fishery products  2017-2020 Need for adequate  
and useful 
technical 
assistance owing to 
scant  enforcement 
of regulations and 
technical 
standards.  
Technical 
assistance is 
required for 
entities responsible 
for standards, 
certification and 
the formulation of 
compliant technic al 
regulations  
Sanitary and phytosanitary measures  
 Regulations on sanitary and phytosanitary 
control and requirements for the marketing of 
imported and exported plant and animal 
products  Agreement on 
Sanitary and 
Phytosanitary 
Measures   Law No. 12-018/AU of 
25 December  2012 on 
food legislation, 
enacted by Decree 
No. 13-016/PR of 
6 February  2013 
 Decree No. 87-024 of 
20 August  1987 
regulating imports  of 
animals and animal 
products  
 Law No. 06-010/AU of 
2 December  2006 on 
plant prote ction in the 
Comoros   
 
 
 
 
  
 
2017-2022 Limited 
institut ional and 
human resource 
capacities . The 
system of  border  
controls is not 
efficient  
 
 
Assistance is 
required to 
implement the 
WTO SPS 
Agreement and to 
bring legislation 
and regulations 
into conformity, on   
  WT/ACC/COM/9  
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Trade p olicy 
instruments/  
sectoral pol icies Legislation in force  WTO -related 
areas  State of 
compliance/intended 
action  Expected 
time-frame  Remarks on 
technical 
assistance 
requirement  
the basis of the 
diagnosis for the 
financing of the  
FANDC/STDF 
Project  
Government procurement  
 Law No. 11-027/AU of 2 9 December  2011 on 
government procurement and public service 
concessions  Agreement on 
Government 
Procurement  Institutions foreseen under 
the law are being set up, in 
particular the governm ent 
procurement commission 
and directorate.  
Bringing the law and 
related regulations into 
conformity with the 
multilateral framework    
Policies affecting foreign trade in agricultural products   
 Legislation that facilitates the import of 
agricultural inp uts, including by exempting 
such import s from customs duties and taxes  Agreement on 
Agriculture   Order 
No. 95-394-MFB-CAB of 
5 July 1995 on tax 
exemption for 
agricultural inputs  
 Ensure conformity with 
the multilateral 
framework  
 Notify the WTO of these 
domes tic support 
measures  2017-2022 WTO technical 
assistance will be 
required  
Fiscal incentives (tax allowances, zero rate of 
tax on imports) to support subsectors     
Measure to support the development of the 
poultry subsector through import tax  
exemption for poultry products  Ensure that this me asure is 
compatible with the 
multilateral framework and 
notify the WTO  2017-2020     
  WT/ACC/COM/9  
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Trade p olicy 
instruments/  
sectoral pol icies Legislation in force  WTO -related 
areas  State of 
compliance/intended 
action  Expected 
time-frame  Remarks on 
technical 
assistance 
requirement  
Notify the WTO of these 
domestic support  
measures  
Exports of agricultural products  Comorian authorities plan 
to support their agr icultural 
exports through tools such 
as export credits, export 
credit guar antees or 
insurance programmes    
Trade -related intellectual property regime  National programme to 
adjust the legal intellectual 
property fram ework   Need for technical 
assistance to 
operationali ze the 
national legal 
framework  
 Intellectual Property Code inherited from 
colonial positive law but not enforced  and 
inconsistent in many cases  TRIPS 
Agreement  Draft new Intellectual 
Property Code under 
review  
 
The Union of the Comoros 
applie s OAPI legislation 
pending the enactment of 
new legislation.  
Ensuring the compatib ility 
of this draft legislation  
with the TRIPS Agreement 
and the WIPO and  
OAPI basic texts  2017-2020 Need for technical 
assistanc e 
Decree No. 10/173/PR of 2 6 November  2010 
establishing the Comorian Inte llectual 
Property Office (OCPI)  Ensur e the compatibility of 
this regulatory text with 
the TRIPS Agreement and  
the WIPO and OAPI basic 
texts 2017-2020 The Union of the 
Comoros is 
requesting 
technical 
assistance from  
relevant b odies, 
including the  
WTO, WIPO and 
OAPI   
  WT/ACC/COM/9  
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Trade p olicy 
instruments/  
sectoral pol icies Legislation in force  WTO -related 
areas  State of 
compliance/intended 
action  Expected 
time-frame  Remarks on 
technical 
assistance 
requirement  
Law No. 64-1360 of 13 December  1964 on 
Trademarks and Service Marks and its 
Implementing Decree No. 65-621 of 
27 July 1965, setting out measure s to 
prevent abuse of IP rights  Consolidation of all laws 
and regulati ons into a 
single body of int ellectual 
property rules (code)  
 
Verify  compatibility of OAPI 
regulations  2017-2020 
 
 
 
 
2017-2020 Technical 
assistance will be 
requested for this 
purpose  
Law of 1 4 July 1909 on Designs and Models, 
detailing the methods for en forcing IP rights, 
and its Implementing Decree of 2 6 June 1911 
on Industrial Designs and Models   Consolidation of all laws 
and regulations into a 
single body of intelle ctual 
property rules (code)  
 
OAPI Regulations  2017-2020 Technical 
assistance will be 
requested for this 
purpose  
 Law No. 57-298 of 1 1 March  1957 on literary 
and artistic property and Implementing 
Decree No. 58-446 of 1 9 April 1958 TRIPS 
Agreement  Consolidation of all laws 
and regulations into a 
single body of intellectual 
property rules (cod e). 
OAPI Regulations  2017-2020 Technical 
assistance will be 
requested for this 
purpose  
Law of 5 July 1844 on patents  
 TRIPS 
Agreement  Transposition  of the 
Washington Treaty on 
Patents and adaptation of 
the law of 5 July 1844 to 
bring them into line with 
TRIPS in this regard.  
OAPI Regulations  2017-2020 Technical 
assistance will be 
requested for this 
purpose  
Decree No. 65-464 of 1 0 June 1965 on the 
choice of experts in patent disputes  TRIPS 
Agreement  This regulatory text 
inherited from the colonial 
era mu st be reviewed, 
adapted or repealed.  
OAPI Regulations  2017-2020 Technical 
assistance will be 
requested for this 
purpose  
Articles 1 to 3 of Decree No. 67-181 of 
6 March  1967 implementing Law No. 64-689 
of 8 July 1964 on the application of the 
principle of  reciprocity in matters of copyright 
protection  TRIPS 
Agreement  OAPI Regulations applied      
  WT/ACC/COM/9  
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Trade p olicy 
instruments/  
sectoral pol icies Legislation in force  WTO -related 
areas  State of 
compliance/intended 
action  Expected 
time-frame  Remarks on 
technical 
assistance 
requirement  
 Decree No. 69-190 of 1 5 February  1969 on 
the infringement seizure procedure 
(procédure de saisie -contrefaçon)  in respect 
of patents  TRIPS 
Agreement  OAPI Regulation s applied    
 Decree No. 69-975 of 1 8 October  1969 on 
compulsory licences, automatic licences, the 
expropriation of inventions and various 
procedural provisions . TRIPS 
Agreement  OAPI Regulations applied    
 Laws No. 95-082/AF and No. 012/AF on the 
Penal Co de (Crimes and offences)  TRIPS 
Agreement  OAPI Regulations applied    
 The Union of the Comoros has been party  to: 
 
 the Berne Convention since 2004  
 the Paris Convention since 2004  TRIPS 
Agreement    The Union of the 
Comoros intends to 
accede to the 
Rome  Convention 
soon 
Investment Regime  
 Law No. 07/010/AU of 3 1 August  2007 on the 
Investment Code   All sectors are open to 
investment except where 
the undertaking would 
represent a threat to 
national security, the 
environment or public 
health, or would violate 
domestic legislation or 
regulations  2017 An evaluation of 
the code was 
carried out in 2016 
with the assistance 
of the ITC , in order 
to adapt the text    
  WT/ACC/COM/9  
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Trade p olicy 
instruments/  
sectoral pol icies Legislation in force  WTO -related 
areas  State of 
compliance/intended 
action  Expected 
time-frame  Remarks on 
technical 
assistance 
requirement  
Competition policy  
 Law No. 13-25-AU on competition in the 
Union of the Comoros  
 
Creation of the Competit ion Authority 
(National Commission)   Law promulgated but not 
followed by implementing 
regulations  
Drafted with UNCTAD 
assistance, it is consistent 
with the multilateral 
framework  It is expected 
that the 
competition 
authority will 
be set up in 
2017 
The othe r 
implementin g 
texts will be 
adopted in 
2017 The Union of the 
Comoros needs 
capacity -building in 
this area, 
especially in 
respect of the 
regulatory 
authority and 
institutional staff  
Trade -related services regime  
Telecommunications  Regulation of telecommu nication activities  General 
Agreement on 
Trade in Services 
(GATS)  
 Law No. 97-OO4/AF of 
24 July 1997 on the 
liberalization of 
telecommunications and 
the privatization  of the 
telecommunications 
activities of the SNPT.  
It paves the way for the 
sector to be o pened to 
competition . 
A second mobile telephony 
provider called "Telma" 
began competing with the 
incumbent government 
provider in 2016  2017-2020 Technical 
assistance will be 
required for the 
adaptation of the 
sector's legal 
framework  
  Law 08 -007 of 
15 January  2008 on New 
Information and 
Communication Technology 
(NICT) sectors.  Two 
implementing decrees have 2017-2020 Technical 
assistance will be 
required for the 
adaptation of the 
sector's legal 
framework    
  WT/ACC/COM/9  
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Trade p olicy 
instruments/  
sectoral pol icies Legislation in force  WTO -related 
areas  State of 
compliance/intended 
action  Expected 
time-frame  Remarks on 
technical 
assistance 
requirement  
subsequently been 
published, the first on "the 
rules for the 
implementation of the 
law." 
The second concerns "the 
establishment and 
functioning of the  National 
Information and 
Communications 
Technologie s Regulatory 
Authority (ANRTIC)  
  An order adopted under 
the law sets the rates for 
the use of the freq uency 
spectrum.  
This order determines the 
procedure for the 
assignment of frequencies : 
charges, contributions and 
fees are set out in 
16 tables s ummarizing 
each category of use  2017-2020 Technical 
assistance will be 
required for the 
adaptation of the 
secto r's legal 
framework  
 Decree No. 065/PR of 2 3 June 2009 
implementing ICT Law No. 007/AU of 
15 January  2008 Establishment of the 
National Information and 
Communications 
Technologies Regulatory 
Authority (ANRTIC) . 
A review of compliance 
with the multilater al 
framework will be 
conducted  2017-2020 Technical 
assistance will be 
requested for the 
building of 
regulatory capacity    
  WT/ACC/COM/9  
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Trade p olicy 
instruments/  
sectoral pol icies Legislation in force  WTO -related 
areas  State of 
compliance/intended 
action  Expected 
time-frame  Remarks on 
technical 
assistance 
requirement  
 Law N o. 94-023 of 27  June 1994 on the 
Information Code  
  The audio -visual 
communication sector is 
governed by this law , 
which concerns the 
production, programming, 
broadcasting and making 
available to the public, by 
all appropriate 
technological means 
including over -the-air, 
satellite, cable  and optical 
fibre, of sounds, data, 
images, documents and 
messages of any kind, 
which do not have the 
nature of private 
correspondence.  
This law establishes a 
regulatory body, namely 
the National Press and 
Audio -visual Council 
(CNPA), whose mission is, 
among other things,  
to authorize "the use of 
radio frequencies to 
provide sound and TV 
broadcasting s ervices  
from the national 
territory ." The grant of 
authorization to use the 
frequencies depends on the 
conclusion of an agreement 
between the CNPA and  the 
applicant for authorization . 
The CNPA was set up in 
2015 2017-2025 Technical 
assistance will be 
requested to 
support 
operationalizat ion 
and the regulatory 
function    
  WT/ACC/COM/9  
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Trade p olicy 
instruments/  
sectoral pol icies Legislation in force  WTO -related 
areas  State of 
compliance/intended 
action  Expected 
time-frame  Remarks on 
technical 
assistance 
requirement  
Construction and 
related engineering 
services  Law No. 86-017/AF enacted in 1997 on the 
Urban Planning and Habitat Code  General 
Agreement on 
Trade in Services 
(GATS)  Revised Urban Planning 
and Construction Code 
adopted in December  2011 
and promulgated in 
February  2012. 
A review of compliance will 
be conducted  2017-2025 Need for legal 
technical 
assistance to adapt 
the national legal 
framework to the 
GATS  
 Decree No. 05-077/PR of 1 August  2005 o n 
the Government Procurement Code  This decree was replaced 
by Law No. 11-027/AU of 
29 December  2011 on 
government procurement 
and public service 
concessions  
Decree N°12 -27/PR of 
12 February  2012 
promulgating the law  
Compliant legislation and 
regulations e laborated with 
the support of the ADB and 
COMESA   Technical 
assistance is 
required for 
implementing the 
Law, in particular 
for institutional 
capacity building  
 Uniform Acts of the OHADA, includ ing the 
provisions on companies     
Tourism and related 
travel services  Law No. 07/010/AU of 3 1 August  2007 on the 
Investment Code  
Provides for a tax incentive regime  depending 
on the amount of investment  General 
Agreement on 
Trade in Services 
(GATS)  
 
 
 This Code establishes two 
separate incentive 
regimes:  
(a) regim e for small and 
medium -sized enterprises 
called regime A;  
(b) regime for large 
enterprises called 
regime  B. 
Regime A : covers 
investment programme s 
ranging between     
  WT/ACC/COM/9  
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Trade p olicy 
instruments/  
sectoral pol icies Legislation in force  WTO -related 
areas  State of 
compliance/intended 
action  Expected 
time-frame  Remarks on 
technical 
assistance 
requirement  
KMF 5,000,000 and 
KMF 100,000,000.  
Regime B : covers 
investment programme s 
worth more than 
KMF 100,000,000  
 Law No.  94-019 of 27  June 1994 classifying 
tourist accommodation  Compliant    
Transport services  
Maritime transport 
services       
Air transport services  Sector liberalized  General 
Agreement on 
Trade in Services 
(GATS)  An "O PEN SKY" law  must 
be formalized   Technical 
assistance will be 
required  
Road transport  There are no constraints on foreign 
participation in this sector  General 
Agreement on 
Trade in Services 
(GATS)  OHADA Uniform Act 
application    
Financial, banking and insurance serv ices 
Financial services  The Central Bank of the Comoros regulates 
and supervises all insurance and banking 
activities in close cooperation with the 
Ministry of Finance  General 
Agreement on 
Trade in Services 
(GATS)  Law No. 80-87 of 
26 June 1980, "the 
Banki ng Law", regulating 
banks and financial 
establishments    
Insurance and 
insurance -related 
services  Regulation of insurance companies  General 
Agreement on 
Trade in Services 
(GATS)  The Comoros participates 
in the CIMA and  in the 
Single Insurance Code of 
CIMA  Member States, 
annexed to the Treaty    
Banking and other 
financial services 
(excluding insurance)  
 Law No. 13-003/AU regarding the banking 
law repealing Law No. 80-87 of 2 6 June 1980, 
"the Banking Law", regulating banks and 
financial establishments  Gener al 
Agreement on 
Trade in Services 
(GATS)  Verification and al ignment 
with mode 3 commitments      
  WT/ACC/COM/9  
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Trade p olicy 
instruments/  
sectoral pol icies Legislation in force  WTO -related 
areas  State of 
compliance/intended 
action  Expected 
time-frame  Remarks on 
technical 
assistance 
requirement  
 Law 80 -08 on currency  and the role of the 
BCC in the supervision of banks and financial 
establishments  General 
Agreement on 
Trade in Services 
(GATS)  Law complia nt   
 Decree 87 -005/PR regulating financial 
relations between the Comoros and other 
countries  General 
Agreement on 
Trade in Services 
(GATS)  Regulations compliant    
 Law No. 95 6 016 AF of 7 July 1995 
establi shing a National Guarantee Fund  General 
Agreeme nt on 
Trade in Services 
(GATS)  Regulations compliant   
  
 BCC Instruction No. 12/1999 on periodic 
accounts to be submitted by the banks and 
financial establishments   Regulations compliant    
 BCC Instruction No. 13/2000/COB on the 
definition of capital req uirements for ban ks 
and financial establishments  General 
Agreement on 
Trade in Services 
(GATS)  Regulations compliant    
 BCC Instruction No. 14/2000/COB on the 
solvency ratio of ban ks and financial 
establishments  General 
Agreement on 
Trade in Services 
(GATS) Regulations compliant    
 Recognition of Savings and Credit Mutuals by 
the Minister of Finance, the Budget and the 
Plan, ref. : 97-348/MFBP -CAB General 
Agreement on 
Trade in Services 
(GATS)  Regulations compliant    
 Extracts from Ordinance No. 92-004/PR 
establishing the statute of the SNPT  General 
Agreement on 
Trade in Services 
(GATS)  Regulations compliant    
 Decree 87 -005/PR of 1 6 January  1987 
regulating financial relations between the 
Islamic Federal Republic of the Comoros and 
other countries  General 
Agreement on 
Trade in Services 
(GATS)  Regulations compliant      
  WT/ACC/COM/9  
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Trade p olicy 
instruments/  
sectoral pol icies Legislation in force  WTO -related 
areas  State of 
compliance/intended 
action  Expected 
time-frame  Remarks on 
technical 
assistance 
requirement  
 BCC Instruction No. 1/RDC of 
17 February  1987 on the appointment of 
authorized intermediaries for financial  
relations with other countries  General 
Agreement on 
Trade in Services 
(GATS)  Regulat ions compliant    
 BCC Instruction No. 2/RDC of 
17 February  1987 on authorized 
intermediaries : general provisions  General 
Agreement on 
Trade in Services 
(GATS)  Regulations compliant    
 BCC Instruction No. 5 of 1 7 February  1987 on 
the regulation of foreign  exchange : provisions 
on accounts open to non -residents  General 
Agreement on 
Trade in Services 
(GATS)  Regulations compliant    
 BCC Instruction No. 6/RDC of 
17 February  1987 on foreign travel costs : 
provisions on travellers  General 
Agreement on 
Trade in Se rvices 
(GATS)  Regulations compliant    
 BCC Instruction No. 7/RDC of 
17 February  1987 on the regulation of foreign 
exchange : statistical obligations incumbe nt 
on authorized intermediaries  General 
Agreement on 
Trade in Services 
(GATS)  Regulations compliant    
 BCC Instruction No. 8/RDC of 2 6 July 1988 on 
travellers' cheques : notices and instruc tions General 
Agreement on 
Trade in Services 
(GATS)  Regulations compliant    
 BCC Instruction No. 9/RDC of 2 6 July 1988 on 
travellers' cheques denominated in the units  
of account of the preferential trade area : 
transact ions and operational procedures  General 
Agreement on 
Trade in Services 
(GATS)  Regulations compliant    
 BCC Instruction No. 10/RDC of 
16 December  1991 o n provisions concerning 
exports  General 
Agreement on  
Trade in Services 
(GATS)  Regulations compliant    
 BCC Instruction No. 11/RDC of 
16 December  1991 o n provisions concerning 
imports  General 
Agreement on 
Trade in Services 
(GATS)  Regulations compliant      
  WT/ACC/COM/9  
- 18 - 
 
Trade p olicy 
instruments/  
sectoral pol icies Legislation in force  WTO -related 
areas  State of 
compliance/intended 
action  Expected 
time-frame  Remarks on 
technical 
assistance 
requirement  
 Circular No. 91-01 of 1 6 December  1991 on 
controls o n the external position of banks and 
financial establishments  General 
Agreement on 
Trade in Services 
(GATS)  Regulations compliant    
 Circular No. 91-02 of 1 6 December  1991 on 
enumeration by nature of movements 
registered on the external contra accounts of  
banks and financial establishments  General 
Agreement on 
Trade in Services 
(GATS)  Regulations compliant    
 Circular No. 91-03 of 1 6 December  1991 on 
the enumeration of transactions on foreign 
notes and traveller's cheques by ban ks and 
financial establishm ents General 
Agreement on 
Trade in Services 
(GATS)  Regulations compliant    
 Order No. 99-001/MECIA/CAB of 
4 January  2000 elimina ting import and export 
licences  General 
Agreement on 
Trade in Services 
(GATS)  The authorities intend to 
introduce an import 
licensing regime consistent 
with the WTO Licensing 
Agreement so as to set 
quotas and thereby protect 
certain infant industries  2018 Technical 
assistance in the 
form of legal 
advice will be 
required from the 
WTO in order to 
ensure that the 
regulations are 
consistent with t he 
multilateral trade 
framework  
 Circular No. 304/CD of 7 February  2000 to 
importers and exporters on domiciliation of 
foreign trade transactions  General 
Agreement on 
Trade in Services 
(GATS)  Regulations compliant    
 Law on leasing, 2012  General 
Agreement on 
Trade in Services 
(GATS)  The law was drafted with 
World Bank assistance . It 
conforms to international 
standards . A review may 
nonetheless be conducted 
regardin g any possible 
incompatibility  2020 World Bank 
technical 
assistance could be 
required    
  WT/ACC/COM/9  
- 19 - 
 
Trade p olicy 
instruments/  
sectoral pol icies Legislation in force  WTO -related 
areas  State of 
compliance/intended 
action  Expected 
time-frame  Remarks on 
technical 
assistance 
requirement  
 Law No. 15-002/AU containing certain 
provisions governing the exercise of offshore 
banking and financial activities in the Union of 
the Comoros  General 
Agreement on 
Trade in Services 
(GATS)  Law drafted with technical 
assistance of the Franc 
Zone s ecretariat/Bank of 
France . However, as part 
of a review , the law may 
be examined for possible 
incompatibilities w ith any 
multilateral commitment  2020 The assistance of 
the Franc Zone 
secretariat and the 
Bank of France will 
eventually be 
required  
 
________ __