RESTRICTED  
  
WT/ACC/SPEC/ COM/ 4 
 
1 September 2017  
(17-4687) Page: 1/50 
Working Party on the Accession of  
the Union of the Comoros   
  
 ACCESSION OF THE UNION OF THE COM OROS  
ELEMENTS OF A DRAFT REPORT OF THE WORKIN G PARTY  
 
 
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 WT/ACC/SPEC/COM/4  
  
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TABLE OF CONTENTS  
I. INTRODUCTION  ................................ ................................ ................................ ....... 5 
DOCUMENTATION PROVIDED  ................................ ................................ ...........................  5 
INTRODUC TORY STATEMENTS  ................................ ................................ ..........................  5 
II. ECONOMIC POLICIES  ................................ ................................ ...............................  6 
- Monetary and Fiscal Policy  ................................ ................................ ......................  6 
- Foreign Exchange and Payments  ................................ ................................ .............  8 
- Investment Regime  ................................ ................................ ................................ . 9 
- State Ownership and Privatization  ................................ ................................ ........  10 
- Pricing Policies  ................................ ................................ ................................ ...... 11 
- Competition Policy  ................................ ................................ ................................ . 12 
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES  ................................ .........  13 
- Powers of Executive, Legislative and Judicial Branches of Government .................  13 
- Authority of Sub -Central Governments  ................................ ................................ .. 16 
IV. POLICIES AFFECTING TRADE IN GOODS  ................................ ................................  17 
- Trading Rights  ................................ ................................ ................................ ....... 17 
- Trade Facilitation  ................................ ................................ ................................ ... 19 
A. IMPORT REGULATIONS  ................................ ................................ ..........................  20 
- Ordinary customs duties  ................................ ................................ ........................  20 
- Other duties and char ges ................................ ................................ .......................  20 
- Tariff rate quotas, tariff exemptions  ................................ ................................ ...... 21 
- Fees and charges for services rendered  ................................ ................................ . 21 
- Application of internal taxes to imports  ................................ ................................ . 22 
- Quantitative import restrictions, including prohibitions, quotas and 
licensing  systems  ................................ ................................ ................................ . 22 
- Customs valuation  ................................ ................................ ................................ . 23 
- Rules of origin  ................................ ................................ ................................ ....... 25 
- Other customs formaliti es ................................ ................................ .....................  25 
- Preshipment inspection  ................................ ................................ .........................  25 
- Anti-dumping, countervailing duties, safeguard regimes ................................ ....... 25 
B. EXPORT REGULATIONS  ................................ ................................ ..........................  26 
- Customs tariffs , fees and charges for services rendered, application of 
internal  taxes to exports  ................................ ................................ ......................  26 
- Export restrictions  ................................ ................................ ................................ . 26 
- Export subsidies  ................................ ................................ ................................ .... 26 
C. INTERNAL POLICIES AFFECTING F OREIGN TRADE IN GOODS  ...............................  27 
- Industrial policy, including subsidies  ................................ ................................ ..... 27 
- Technical barriers to trade, standards and certification  ................................ .........  28 
- Sanitary and phytosanitary measur es ................................ ................................ ... 30 
- Trade -related investment measures  ................................ ................................ ...... 33 WT/ACC/SPEC/COM/4   
 
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  - Trade -related investment measures  ................................ ................................ ...... 33 
- State -trading entities  ................................ ................................ ............................  33 
- Free zones, special ec onomic areas  ................................ ................................ ....... 34 
- Government procurement  ................................ ................................ ......................  34 
- Transit  ................................ ................................ ................................ ...................  34 
- Agricultural policies  ................................ ................................ ...............................  35 
(a) Imports  ................................ ................................ ................................ .................  35 
(b) Exports ................................ ................................ ................................ ..................  35 
(c) Internal policies  ................................ ................................ ................................ .... 35 
- Trade in civil aircraft  ................................ ................................ .............................  35 
V. TRADE -RELATED INTELLECTUAL PROPERTY REGIME  ................................ .............  36 
- GENERAL  ................................ ................................ ................................ ...............  36 
- Intellectual property rights policy  ................................ ................................ .........  36 
- Responsible agencies for policy formulation and implementation  .........................  36 
- Participation in international intellectual property agreements  .............................  37 
- Application of national and MFN treatment to foreign nationals  ............................  37 
- Fees and taxes  ................................ ................................ ................................ ....... 38 
- SUBSTANTIVE STANDARDS OF PROTECTION, INCLUDING PROCEDURES 
FOR THE ACQUISITIO N AND MAINTENANCE OF INTELLECTUAL PROPERTY 
RIGHTS  ................................ ................................ ................................ ..................  38 
- Copyright and related rights (including rights of performers, producers of 
phonograms and broadcasting organizations)  ................................ .......................  38 
- Trademarks, includ ing service marks  ................................ ................................ .... 39 
- Geographical indications, including appellations of origin  ................................ ..... 39 
- Industrial designs  ................................ ................................ ................................ .. 40 
- Patents  ................................ ................................ ................................ ..................  40 
- Plant variet y protection  ................................ ................................ .........................  40 
- Layout Designs of Integrated Circuits  ................................ ................................ ... 40 
- Requirements on undisclosed information, including trade secrets and test 
data ................................ ................................ ................................ .......................  40 
- All other categories of intellectual property  ................................ ..........................  41 
- MEASURES TO CONTROL ABUSE OF INTELLECTUAL PROPERTY RIGHTS  .................  41 
- ENFORCEMENT  ................................ ................................ ................................ ....... 41 
- Civil judicial procedures and remedies  ................................ ................................ .. 41 
- Provisional measures  ................................ ................................ ............................  41 
- Administrative procedures and remedies  ................................ ..............................  42 
- Special border measures  ................................ ................................ .......................  42 
- Criminal procedures  ................................ ................................ ..............................  42 
VI. POLICIES AFFECTING TRADE IN SERVICES ................................ ............................  42 
VII.  TRANSPARENCY  ................................ ................................ ................................ ..... 43 
- Publication of information on trade  ................................ ................................ ....... 43 
- Notifications  ................................ ................................ ................................ ..........  44 WT/ACC/SPEC/COM/4  
  
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  VIII.  TRADE AGREEMENTS  ................................ ................................ .............................  44 
CONCLUSIONS  ................................ ................................ ................................ ................  44 
ANNEX 1  ................................ ................................ ................................ .........................  45 
ANNEX 2  ................................ ................................ ................................ .........................  48 
 WT/ACC/SPEC/COM/4   
 
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I. INTRODUCTION  
1. The Government of the Union of the Comoros (hereinafter: Comoros) applied for accession 
to the World Trade Organization (WTO) in February 2007.  At its meeting on 9 October 2007, the 
General Council established a Working Party to examine the application of the Government of the 
Union of  the Comoros to accede to the WTO under Article XII of the Marrakesh Agreement 
establishing the WTO.  The terms of reference and the membership of the Working Party are 
reproduced in document WT/ACC/COM/2.  
2. The Working Party met on 2 December 2016 , on 1 Jun e 2017  [,…] under the Chairmanship 
of H.E. Mr. Luis Enrique Chávez Basagoitia (Peru).   
DOCUMENTATION PROVID ED 
3. The Working Party had before it, to serve as a basis for its discussions, a Memorandum on 
the Foreign Trade Regime of the Union of the Comoros (WT/ACC/COM/3), the questions submitted 
by Members on the foreign trade regime of the Union of the Comoros, together with the replies 
thereto, and other information provided by the authorities of the Union of the Comoros 
(WT/ACC/COM/5; WT/ACC/COM/6; WT/ACC/COM/7; WT/ACC/COM/8; WT/ACC/COM/9; 
WT/ACC/COM/10; WT/ACC/COM/11; WT/ACC/COM/14 ; WT/ ACC/COM /17; WT/ACC/COM/21 ) 
including the legislative texts and other documentation listed in Annex 1 to this [Report ]. 
INTRODUCTORY STATE MENTS  
4. The representative of Comoros said that trade was an indispensable lever for putting the 
country on the path of economic growth. He added that acceding to the WTO and undertaking the 
required commitments would all ow Comoros to modernise its administration a s well as  economic 
and trade -related legislation , thereby creating an  enabling environment for business and 
investment.   
5. He noted that the Comorian economy was experienc ing a structural imbalance , which had 
been caused by the narrowing of the export  base and the economy's heavy dependence on 
development aid and transfers from the diaspora. Comoros' external debt burden had become 
unsustainable and the International Monetary Fund and the Word Bank had agreed in 201 2 that the 
country had reached Completion Point under the Enhanced Heavily Indebted Poor Countries 
Initiative, which had result ed in a significant reduction in the cost of servicing the external debt.  
Furthermore, poverty affected 44% of the population.   
6. Specific reforms foreseen by the Government were outlined in the Accelerated Growth and 
Sustainable Development Strategy  (Stratégie de Croissance Accélérée et de Développement 
Durable , SCAD D) for 2015 -2019 and in the  five-year investment  plan for 2016-2021. The SCADD 
incorporated the implementation of trade policy as an aspect of the national development strategy.  WT/ACC/SPEC/COM/4  
  
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  The investment plan  focused on good governance , provided for fiscal consolidation , and  made 
provisions  on inter alia  investment in infrastructure  and economic diversification.  
7. The representative of Comoros added that  WTO Membership  was an integral part of 
Comoros' economic growth and poverty reduction strategy and that the Comorian Government  was 
determined to complete the accession  process as quickly as possible. He acknowledged that while 
Comoros was fully committed to completing  the accession negotiations on a priority basis , it was  
facing capacity constraints  and was thus in need of technical assistance.  
8. Members welcomed the importance Comoros attached to the multilateral trading system 
and pledged to support and work constructively towards a rapid accession. They also welcomed the 
substantive work undertaken by Comoros thus far, while noting that some issues would require 
further work to bring Comoros'  foreign trade regime into full conformity with WTO rules and 
requirements.  
9. The Working Party reviewed the economic policies and foreign trade regime of Comoros 
and the possible terms of a draft Protocol of Accession to the WTO. The views expresse d by 
members of the Working Party on the various aspects of Comoros' foreign trade regime and on the 
terms and conditions of Comoros' accession to the WTO are summarized below in paragraphs 10 to 
[...].   
II. ECONOMIC POLICIES   
- Monetary and Fiscal Policy  
10. The representative of Comoros said that the regulatory framework governing money, credit 
and bank supervision in the Union of the Comoros  was laid down in federal laws Nos. 80 -07 and 
80-08 of 26 June 1980 regulating banks and  financial establishments . These laws also defined the 
role of the Central Bank of Comoros ( Banque Centrale des Comores, BCC ), which was  to conduct  
the monetary policy of the Union of the Comoros by  maintaini ng price stability while regulating the 
money s upply.   
11. The aim of monetary policy was to contribute to stabilizing the macroeconomic situation 
through monetary means and exchange rate policy , and to support the exchange rate peg to the 
euro. The BCC's mone tary instruments for control ling liquidity and achiev ing monetary targets 
included  refinancing ceilings, the discount rate , and mandatory reserves.  The interest rates on 
lending were set freely by financial establishments on the basis of  floor and ceiling rates announced 
by the Minister for Finance acting on a proposal from the BCC.  
12. In reply to a specific question, the representative of Comoros said that there was no 
restriction on the opening of foreign banks or bank branches in Comoros, provided the condi tions 
for granting approval by the BCC were met .  WT/ACC/SPEC/COM/4   
 
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  13. Concerning fiscal policy, the representative of Comoros said that his Government was 
pursuing a medium -term budgetary strategy as part of  its cooperation with the IMF, which focused 
on improving revenue  collection , the supervision and efficient management of public expenditure, 
and the settlement of  domestic payment arrears.  Key elements of the strategy included expan sion 
of the tax base and strengthening the efficiency of the tax and customs administration s. Measures 
already taken included (i) the introduction of a single taxpayer identification number system; 
(ii) the implementation of  the Automated System For Customs Data ( ASYCUDA++ ) for customs 
revenue management; (iii) the completion of a census of major  taxpayers and refocusing the 
activities of the Large Enterprise  Directorate  (Direction des Grandes Entreprises, DGE ); and (iv) 
reduc ing ad hoc customs and tax exemptions  granted by the Minister of Finance  for social, 
humanitarian and development reasons  to mosques , Koranic schools and orphanages,  or as 
donations following natural disasters. In response to a specific question, the representative of 
Comoros said that the Large Enterprise Directorate  (previously the Business Taxation Service)  was 
a technical directorate within the General Tax and Property  Administration ( Administration 
Générale d'Impôts et des Domaines, AGID ) responsible for the taxation of all enterprises with a 
turnover of more than KMF 20,000,000 .  
14. The representative of Comoros added that t he major sources of government revenue were 
internal taxes, customs duties and taxes levied on imports and corporate tax.   
15. The representative of Comoros noted that the  rapid increase in wage outlays in recent 
years had weakened government savings, crippled  the Government's  ability to support public 
investment and growth, and caused the accumulation of large payments arrears , which hamper ed 
macroeconomic stability. He noted that reining in the wage bill would be the most important 
element of expenditure policy. The Government had foreseen  corrective measures  which included 
(i) a freeze on civil service recruitment, effective 8  August 2008; (ii) a reduction of government 
ministerial portfolios from  35 to 26, effective November 2008; (iii) full computerization by 
end-December 2008; (iv)  implementation of a computer -based, integrated, payroll management 
system by  end-December 2008; (v) adoption of organic frameworks setting the appropriate 
structure and  optimal level of civil service staffing by end -June 2009 ( as per IMF memorandum); 
and (vi) the establishment in 2012 of AGID . The wage bill was to be reduced to below 8% of GDP.  
16. It was envisaged that, indirectly, the private sector would also contribute to moderating the 
wage bill. Rather than reviewing private sec tor wages, the objective was to build production 
capacity  and expand exports , thereby generating additional income and creating more jobs . 
In turn, this would  reliev e pressure on the civil service , which was the country's principal employer.  
In this conte xt, the Government would promote the use of labour intensive projects, based on the 
High Labour Intensity (HLI) approach aimed at generating large employment numbers.  
17. The representative of Comoros said  that a new tax code had been in force since 2011. 
Reining in the wage bill had not been the main purpose of the new tax code.   WT/ACC/SPEC/COM/4  
  
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  18. He added that while t here had been no reforms to the tax code since 2011 , the 
Government intended to replace currently applicable internal taxes by a new value added tax 
(VAT). A dra ft VAT law would be prepared with the support of the IMF and would be validated in 
the course of 2018.  
- Foreign Exchange and Payments  
19. The representative of Comoros said that the foreign exchange system in the U nion of the 
Comoros was based on the legal and  regulatory framework provided under (i) Law No. 80 -08 of 
26 June 1980 on money and the role of  the Central Bank of Comoros (BCC) in the supervision of 
banks and financial establishments, credit and foreign exc hange; (ii) Decree No. 87/005/PR of 
16 January 1987 regulating financial relations between Comoros and other countries; and 
(iii) Decision No.  98/683/EC of  23 November  1998 of the Council of the European Union concerning 
the legal basis for relations in  exchange rate matters relating to the CFA franc and the Comorian 
franc (KMF).  
20. He noted that Law No. 80 -08 of 26  June 1980 had fully liberalized the foreign exchange 
system. Under Decision No.  98/683/EC of the Council of the European Union of 23 November 199 8, 
Comoros had entered into a commitment with the European Union on exchange rate matters, 
which established a fixed parity between the euro and the Comorian franc (BCC Circular No. 02 99 
on the parity between the euro and the Comorian franc). The exchange  rate was set at €1 = KMF 
491.9677.  He added that t he Comorian franc  was fully convertibl e. 
21. The representative of Comoros added that, under the provisions laid down in Decree 
87-005/PR of 16 January 1987, financial transactions between Comoros and other co untries had 
been liberalized (Article 1). This Decree also provided the legal basis for a statutory obligation to 
surrender foreign exchange from export transactions within 30 working days, calculated from the 
date of receipt of the foreign exchange, to th e exchange office at the BCC. This requirement was 
part of the measures designed to bring the balance of payments into equilibrium. In 2015, the 
current account had registered a surplus of KMF 1.6 billion.     
22. He confirmed that Comoros would not maintain an y restrictions or requirements that would 
affect payments for imports , including by a ffecting importers' ability to seek foreign exchange to 
pay for imports or repatriation of profits, such as, but not limited to, prior import deposits, a prior 
authorizati on requirement for acquiring foreign exchange to pay for imported merchandise, and 
taxes on the acquisition of foreign exchange. Similarly, there were no requirements or restrictions 
on the acquisition of foreign exchange for the payment of foreign service s or of investments.  
23. In June 1996, Comoros had accepted Article VIII of the IMF's Articles of Agreement 
providing for freedom of current and capital transfers .  WT/ACC/SPEC/COM/4   
 
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  - Investment Regime  
24. The representative of Comoros said that Comoros had adopted a new Investment Code in 
2007 (Law No. 07 -10/AU) with a view to boosting the country's  attractiveness to investors by 
offering an updated package of benefits . The policy tools used to attract foreign direct investment 
included (i) the est ablishment of a National Investment Promotion Agency ( Agence Nationale pour 
la Promotion des Investissements, ANPI ); (ii) the elaboration of a programme for improving the 
business climate; (iii) measures to encourage capital inflows; (iv) equal treatment o f foreign and 
domestic investors; (v) incentive  regimes providing for tax relief; (v) labour regulations that 
matched international standards; and (vi) ratification of the Convention Establishing the Multilateral 
Investment Guarantee Agency  (MIGA).  He adde d that Comoros would also accede to the  Common 
Market for Eastern and Southern Africa  (COMESA ) Common Investment Area, but was yet to ratify 
this investment agreement.  
25. The representative of Comoros  noted that foreign investment was subject to the same 
requirements as domestic investment  and had to fit within the Government's development policy , 
which targeted poverty reduction and the promotion of financial inclusion. A ll economic sectors 
were open to investment except where the undertaking would represent  a threat to national 
security, the environment or public health, or would violate domestic legislation or regulations. 
He clarified that there was no specific list of sectors meeting these criteria. Foreign investors could 
invest freely in Comoros  taking into account the need  to ensure the protection of health and public 
health, social protection and public economic order  (Article 4 of the Investment Code) . 
Social protection was  a concept  aimed at reducing social exclusion and  exposure to social risks by 
inter alia  enabling access to financing and basic social services  for the disadvantaged and 
vulnerable segments of the population.  
26. Benefits under the Investment Code were the same for both domestic and foreign 
investors. Two investment regimes applied – one for enterprises investing between KMF 5,000,000 
and KMF 100,000,000 and proposing a significant job creation programme that gave preference to 
Comorian nationals (regime A); and one for enterprises investing more than KMF 100,000,000 and 
proposing a more  significant job creation programme that gave preference to Comorian nationals 
(regime B). The specific benefits included (i) a reduced rate [3%] of the Single Administrative 
Charge ( Redevance Administrative Unique, RAU ) on imports of equipment and materia ls specifically 
intended for production or operation within the framework of the approved programme for a period 
of 7 years (regime A) or 10 years (regime B); (ii) 100% deduction of the investment from the 
taxable profit spread over 5 (regime A) or 8 (regime B) consecutive tax years ; (iii) exemption for 
an additional period of 2 years for enterprises established in rural areas; (iv) at the end of the 
concession period, the  RAU rate on imports of raw materials specifically intended for production 
would be cut to half the reduced  rate [i.e., to 1.5% ]; and (v)  an exemption from turnover tax for 
equipment and materials . He added that any enterprise approved or considered to have priority 
within the context of the economic and social development plan of the Union  of the Comoros could 
conclude an establishment agreement with the Government that accorded guarantees and 
privileges established by the Investment Code . However, he noted that the draft revised WT/ACC/SPEC/COM/4  
  
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  Investment Code envisaged the discontinuation  of the establis hment agreement regime stipulated 
in Articles 25 to 27 of the Investment Code. He confirmed that none of the benefits under the 
current Investment Code, the draft revised Investment Code, or any other authority, were made 
contingent, in law or in fact, on export performance, import substitution, or local content 
requirements.  
27. Asked specifically about the turnover tax, the representative of Comor os said that there 
had been no turnover tax since the 1990s.  
28. Tourism and fisheries  had been identified as strate gic growth sectors where the 
Government aimed at attracting forei gn direct investment. While a specific sectoral strategy for 
fisheries had not yet been adopted, the outlines of such a strategy had been laid out in a note 
drawn up with the support of the W orld Bank.   
29. He added that t he ANPI was a government institution which facilitated the establishment of 
new businesses and promoted business activity by granting concessions accorded within the 
framework of the Investment Code. In the absence o f any foreign  trade promotion structure, the 
ANPI also acted as the body responsible for promotion  of production  and foreign trade. A n initial 
plan to extend the ANPI's mandate to export promotion had been abandoned. The authorities 
envisaged a separate institution wit h both an export and import mandate.   
30. Asked about Comoros' economic citizenship programme, the representative of Comoros 
said that  foreigner s had been able to require the status o f economic partner by f ulfilling the 
requirements set out in the Law on Econ omic Citizens hip in the Union of the Comoros and  by 
invest ing a prescribed  minimum sum.  The economic citizenship programme  had sough t to promote 
foreign direct investment and to increase State revenue.  He noted, however, that the Economic 
Citizenship Progr amme had been suspended since September 2016 and that the Law on Economic 
Citizenship had been repealed.  
- State Ownership and Privatization  
31. The representative of Comoros said that the establishment of a st able political and 
institutional framework since 2001 had given new impetus to the process of economic 
restructuring. A decision had been taken to redefine the role of the State in the economy and to 
prioritiz e the role of the private sector as a driver of  development. Six State enterprises had been 
privatized since the 1990s , including most recently  the Comoros Development Bank ( Banque de 
Développement des Comores , BDC) , which had been privatized  in 2014. At present, there were no 
ongoing privatization pro grammes.  
32. The State -owned companies (public monopolies) in Comoros were (i) SCH - Société  
Comorienne des Hydrocarbures (hydrocarbons) ; (ii) MAMWE  (water and electricity)  (iii) Comor es 
Télécom ; (iv) SNPSF  - Société Nationale de la Poste et des Services Fina nciers  (postal services) ; 
(v) COMAIR (ground -handling at airports) ; and (vi) ONICOR  (rice imports and  marketing) . In 2016, 
the State -owned companies' share of GDP amounted to less than 3%.  WT/ACC/SPEC/COM/4   
 
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  33. In his view, his Government had set up a transparent, pro -competiti ve institutional 
framework for economic liberalization by ensuring the active involvement of the private sector. 
The entities responsible for implementation were joint bodies comprising inter alia  private sector 
and civil society representatives. The Comor ian Government sought to divest itself of its shares of 
production by establishing a privatization commission to oversee the process. Privatization would 
be carried out by means of an international tender procedure.  
34. He added that t he liberalization proces s was ongoing. Thus, in the tele communications  
sector, a licence had been granted to a new private telecom munications  services provider (Telma). 
In the commercial banking sector, two banks had become privately owned (Banque pour l'Industrie 
et le Commerce  and Banque  de Développement des Comore s). As for trade in ordinary rice 
(ONICOR) and hydrocarbons (SCH), distribution and sale had been privatized and only import 
operation s remained under the control of the  State -owned enterprises . He added that  there had  
also been an  unsuccessful attempt to privatize the national water and electricity company  
(MAMWE ).  
- Pricing Policies  
35. The representative of Comoros said that price  control s in Comoros had ceased to exist with 
the adoption of the 2013 Competition Law. As a result, p rices were, in principle determined by 
market forces . Nevertheless , according to Article 4 of the Competition Law, specific rules could 
apply to certain sectors. Pursuant to Article 6  of this Law , the Government c ould also regulate the 
prices of goods and services when price competition was limited due to the existence of monopoly 
markets. In addition,  the Government  reserved the right to temporarily regulate the price s of 
staple products  in exceptional circ umstanc es (Article 7 of the Competition Law) .  In introducing 
measures under Articles 4, 6 and 7 of the Competition Law, the Government had to consult with 
the Competition Commission.  
36. He noted that t he prices of public services – i.e., water, electricity  and postal services – 
were determined by the Government .  Ordinary rice  (HS 1006 40 10 and 1006 40 90)  and 
hydrocarbons  (HS 2710 12 and 2710 19)  were subject to administered prices  (introduced by 
Ministerial decree)  in order to stabilize consumer prices.  
37. Pursuant  to Decision No. 12 -155/CFBECIPPIPE/CAM of 25 August 2012 by the autonomous 
Island of Ngazidja (which had replaced Decree No. 96 -159/PR ), 12 categories of  staple goods were 
considered to be of basic necessity  and were subject to price approval prior to bei ng placed on the 
market. The Government's aim was to allow access to these products at an affordable price , taking 
into account the purchasing power of consumers. These products were rice  (HS 1006  40), flour  
(HS 1002 20 to 1002  90), refined sugar  (HS 1701  13), milk  (HS 0402  10 and 0402  21 90), 
sardines  (HS 1604 13 00) , vegetable cooking oil (HS 1507 10) , soda drinks  (HS 220210 and 
2202 90), mineral water  (2201  10), pharmaceutical products  (HS Chapter 30) , frozen meat 
products  (HS Chapter 02) , school station ary (HS 4802) , and construction materials  (HS 2523 29, 
7211 4, and 4407) . Import duties on these products were set at 0%. Importers provided WT/ACC/SPEC/COM/4  
  
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  supporting documents so that the validation of the price could be  verified. The end consumer 
selling price was dete rmined on the basis of the importer's costs and the profit margin assigned by 
the Ministry responsible for trade, in collaboration with the Comorian Federation of Consumers. 
The profit margin depended on the product category.   All of these products were exclusively  
imported with the exception of four brands of mineral water, which were locally produced . 
For these domestically produced products, consultations were held with producers with a view to 
reaching an agreement on the temporary moderation of prices.   
- Competition Policy  
38. The representative of Comoros said that competition policy in Comoros was regulated  
under the provisions of the Competition Law (Law No. 13 -014/AU of 26 December 2013) , which 
had been developed with technical assistance from UNCTAD . This Law  had been adopted in the 
context of structural reforms relating most notably to trade, and with a view to providing the 
country with a legal framework on competition and  a regulatory authority in this area. Specifi cally, 
the Law had been designed to promote the operation of market forces by controlling or eliminating 
any practice aim ed at,  or having the effect of , restricting competition in a manner detrimental to 
the development of the national economy and to the i nterests of consumers (Article 1). Pursuant to 
Article 5 of this Law, the import and export prices of goods and services were determined by 
market forces.  
39. It was expected that a  National Competition Commission , in charge of implementing the 
Competition Law, would be in operation in the second quarter of 2017.  Steps had been taken to 
ensure that Commission members would avoid conflicts of interest. Specifically, a relevant draft 
decree establishing the composition and operating procedures of the National Co mpetition 
Commission, had been prepared and submitted for signature by the President.   
40. He added that t he Competition Law did not prevent negotiated settlements. The parties 
could come to an understanding or resort to the Comoros Court of Arbitration (CACO M). 
Foreign  attorneys could participate in the proceedings on the conditions stipulated by the national 
court system and could cross examine witnesses and rebut evidence.  Article 27 of the Law foresaw 
the possibility of appeal. Appeals went to the courts  as the Commission was a quasi -juridical body.  
There was no limitation on the number of appeals. Appeals could be introduced on the basis of the 
merits of the case, the procedure, or the in respect of the financial penalty.  
41. He added that, in line with Articl e 4 of this Law, Comoros envisaged the introduction o f 
provisions on S tate aid or government support within the framework of competition  policy. In reply 
to a specific question, he said that the Competition Law provided for the control and review of 
merger s (Article 16) .  WT/ACC/SPEC/COM/4   
 
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  III. FRAMEWORK FOR MAKING  AND ENFORCING POLICI ES 
- Powers of Executive, Legislative and Judicial Branches of Government  
42. The representative of Comoros said that the Constitution of Comoros separated the 
executive, legislative and judicial powers of the State. The President of the Union of the Comoros 
was the President of the Republic, the Head of S tate and the Head of Government. The President 
was elected for terms of five years by popular suffrage on a ticket that included three 
Vice-Presidents, one for each of the islands. The President and the three Vice -Presidents were 
invested by the Constituti onal Court. Their term of office was non -renewable and they could be re -
elected once only. The President appointed members of the government, assisted by the three 
Vice-Presidents. In each island, the executive power was exercised by a Governor elected for  a five 
year term.  
43. Asked to describe the line of succession among the three Vice -Presidents, the 
representative of Comoros said that Article 14 of the Constitution set out that in case of vacancy or 
permanent incapacity of the President, a new President sh ould be elected within 60 days. 
The functions of the President would provisionally be performed by the senior of the 
Vice-Presidents. In the event of vacancy or permanent incapacity of a Vice -President, he would be 
replaced by the Council of his island of origin at the proposal of the President.  
44. Legislative power was vested in the National Assembly. The National Assembly consisted of 
33 members elected for terms of five years. Members of the National Assembly could run for re -
election in their constituencie s. The texts of law approved by the National Assembly were brought 
before the President of the Union  who would either enact or return the texts to the Assembly for a 
second reading. The texts returned by the President had to be approved by the National Ass embly 
by a vote with a two -thirds majority for constitutional matters or by a simple majority for other 
matters before having the force of law. All laws, decrees and international agreements were 
published in the Official Journal of the Union of the Comoro s three days after signature. 
The National Assembly was empowered to call Min isters or other members of the G overnment to 
account by addressing a petition , signed by at least one third of the Assembly members , to the 
President of the Union. A vote would ne ed a two thirds majority. The President was under an 
obligation to terminate the functions of the Minister or Min isters or other members of the 
Government targeted by the petition. Each of the three islands had a Council (island parliament).  
45. Judicial power  in Comoros was exercised by a system of courts consisting of the Federal 
Supreme Court, comprising the Court of Cassation and an audit chamber; the Constitutional Court; 
the Court of Appeal; three courts of first instance, one for each island in Moroni, M utsamudu and 
Fomboni; and specialised courts (magistrates courts and labour courts). Law No. 17 -007/AU of 
19 June 2017 had established commercial courts in each of the courts of first instance, where all 
commercial proceedings would be heard. Other courts could be established by law. One such 
example was the Court of Arbitration ( Cour d'arbitrage des Comores, CACOM ), which had been 
operational since February  2013, and which provided a framework for the resolution of certain WT/ACC/SPEC/COM/4  
  
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  conflicts with a panel of mediato rs or arbiters as agreed by the parties. The  independence of the 
judiciary from the executive and the legislature was set out in Article  29 of the Constitution and 
guaranteed by the President of the Union. The courts were governed under Law No.  87-021 of 
23 September  1987 establishing "the organization of the courts […] and the fundamental principles 
applicable to disputes […]", and  the Law of 30  December  1992 on the operation of courts (with the 
exception of  Kadhis  courts). The Code  of Civil Procedure had been adopted under Ordinance 
No. 01-016 CE in 2004, and provided for the court of cassation, arbitration and informal 
procedures. The  representative of Comoros said that judicial decisions were recorded in the 
Minutes of the Palais de Justice and could be consulted in the Registry.  
46. The Supreme Court was the highest court in judicial, administrative and auditing matters in 
the Union and the islands. Decisions by the Supreme Court could not be appealed and were binding 
on the executive, the legislature and al l courts in the territory of the Union. The Constitutional 
Court ruled on the constitutionality of the laws in accordance with Article 31 of the Constitution, 
and was the jurisdictional authority on electoral matters. The Constitutional Court was the 
guara ntor of the division of competences between the Union and the islands and ruled on conflicts 
of jurisdiction between two or more Union bodies, between the Union and the islands, and between 
the islands themselves. The Constitutional Court was also the guar antor of fundamental human 
rights and civil liberties. Decisions by the Constitutional Court were final. There were no 
institutional links between the Constitutional Court and any of the other courts . 
47. Asked to describe the process of ratification of intern ational treaties, the representative of 
Comoros said that the relevant ministry would present a descriptive note describing the draft law 
authorising the ratification of the treaty to the Council of Ministers. Once approved by the 
Government, the draft law  would be submitted to the Office of the National Assembly for 
examination and for authorisation to the President of the Union to ratify the treaty or agreement in 
question. Once adopted by the National Assembly, a Presidential Decree of ratification would  be 
published in the Official Journal, thereby giving the treaty power of law in the national legislation. 
He affirmed that international treaties prevailed over national laws, and that national laws could 
not be invoked to justify the non -application of i nternational law. He added that Article  10 of the 
Constitution set out that the Constitutional Court, if called upon by the President of the Union, the 
Vice-Presidents, the President of the National Assembly or the Governors of the islands, would 
judge on the compatibility of the international treaty with the Constitution. If the Constitutional 
Court judged that an international treaty was contradictory to the Constitution, the Constitution 
would have to be revised accordingly, before an authorisation to ra tify the international treaty 
could be given.  He confirmed that the Accession Package would be a treaty obligation that would 
supersede national law.  
48. Asked to provide further information on the Court of Arbitration, the representative of 
Comoros said that CACOM had been established by a Regulation under the auspices of the 
Comoros Employers' Organization ( Organisation patronale des Comores, OPACO ) and the Union of 
the Chambers of Commerce and Industry of the Comoros ( Union des chambres de commerce et 
d'indu strie des Comores , UCCI), to which it was attached in accordance with the Partnership WT/ACC/SPEC/COM/4   
 
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  Agreement of 18 January 2010 between OPACO and UCCI. Its primary mission was to organize and 
administer, pursuant to the Regulation, arbitration procedures referred to it  under an arbitration 
agreement . CACOM ha d jurisdiction to arbitrate on contractual disputes involving parties as long as 
at least one of them wa s domiciled or ha d habitual residence in Comoros, or relating to a contract 
executed or to be executed wholly o r partly on the territory . 
49. The matters ruled on by the courts of first instance could be appealed to the Court of 
Appeal. As in the specialized courts and courts of first instance  it was often the same judges who 
oversaw the different chambers (administrat ive, civil, criminal, commercial and social) , a single 
Court of Appeal , sitting in the capital , had been established to ensure consistency. Furthermore, 
the Ministry of Justice was  planning a further reorganization of the judiciary targeting capacity 
building, specialization of  judges and an enhanced recruitment policy. Appeals on commercial 
matters  which had been  heard  in the commercial tribunal in the courts of first instance, were heard  
in the commercial chamber of the Court of Appeal, and further in the  commercial chamber of the 
Supreme Court.  
50. 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). The CCJA was th e highest commercial court, and acted as a supreme court 
for all the commercial courts of the OHADA member countries. National and foreign citizens alike 
could appeal to the CCJA. Comoros had a law on commercial arbitration, the OHADA Uniform Act 
on Arbitr ation, and procedural texts on the recognition and enforcement of Comorian and foreign 
arbitral awards.  Under its advisory function, the CCJA was empowered to give Advisory Opinions, 
at the request of any State Party, the Council of Ministers or a national  court seized of and still 
deliberating on a dispute within the scope of the OHADA. Besides its duties as a court of cassation 
in respect of decisions on actions for annulment of arbitral awards, the CCJA also had an arbitral 
function in institutional arbi tration in administering the procedures, and rule d as cassation court on 
appeals contesting the validity of an arbitration award.  
51. Asked to describe the scope of commercial matters that could be appealed to the CCJA, the 
representative of Comoros listed the  following nine areas : general commercial law; commercial 
companies and economic interest groups; debt recovery and enforcement procedures; collateral; 
arbitration (institutional arbitration by the Arbitration Centre of the CCJA governed by a specific set 
of Regulations; and ad hoc  arbitration governed by the Uniform Act on Arbitration applicable in the 
17 OHADA countries) ; company accounting; cooperatives; collective proceedings (insolvency 
procedures); and the transport of goods by road . The representativ e of Comoros said that the CCJA 
ensured common interpretation and application of the OHADA instruments. OHADA Decisions were 
taken by a majority vote of the judges present, in accordance with Article 22 of the CCJA Rules of 
Procedure.  
52. The representative of  Comoros said that a ll appeals pertaining to customs procedures were 
managed by the legal departments of the custom s  In particular, the Customs Arbitration and 
Advisory Committee ( Commission de conciliation et d'expertise douanière ) ruled on matters WT/ACC/SPEC/COM/4  
  
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  relating to the settlement of customs disputes (in accordance of the provisions of Articles 506  to 
516 of the Customs Code ). 
53. Judges were, in the performance of their duties, subject only to the authority of the law, 
and trial judges could not be removed. There was no limit on the term of office of judges. 
The President of the Supreme Court of Justice was appointed by the President of the Union  among 
the Supreme Court judges, after consultation with the Judicial Service Commission. The State was 
represented by th e Public Prosecutor.  
54. The Ministry of Economy and Trade was responsible for trade policy and for coordinati on 
with other ministries responsibl e for trade -related matters. The Ministry of Economy and Trade was 
headed by one of the Vice -Presidents. Cases of d isagreements between ministries were submitted 
to the Council of Ministers. Strategic decisions such as the formulation of the Government's trade 
policy and its negotiating positions in regional and multilateral trade negotiations were taken by the 
Council  of Ministers.  
55. The government had set up a National Forum on Trade Policy Development ( Forum 
National pour le Développement de la Politique Commerciale , FNDPC ), which had  subsequently  
been replaced by the National Committee on Trade Negotiations ( Comité Na tional des Négociations 
Commerciales , CNNC ). The CNNC  advised the authorities in all trade negotiations and was a forum 
for consultation. The CNNC  comprised high -level officials from the M inistries of Finance and 
Budget; Agriculture, Transport , Tourism, Post and Telecommunications; Foreign Affairs, Justice; 
and Education and Culture (including focal points on trade policy issues) and representatives of the 
principal economic sectors (through socio -professional organizations) and resident missions of 
develop ment partners present in the capital. Representatives of the private sector and international 
institutions based in Moroni  were only involved in a consultati ve role ; they did not have access to 
negotiating documents or other official documents. Within the CNNC , a specialist group had been 
established on WTO matters, the Enhanced Integrated Framework and the Aid -for-Trade 
programme. This group formulated trade policy initiatives and recommendations on behalf of the 
CNNC  to the Council of Ministers; coordinat ed the implementation of trade policy decisions taken  
by the Council of  Ministers. The government also solicited the views of industry associations, the 
Chambers of Commerce, the private sector , civil society  and local island communities on trade 
policy.   
- Authority of Sub -Central Governments  
56. The central government had competence in political, legislative and administr ative matters 
of national scope and  external relations  including trade and internationa l treaties ; it exercised all 
sovereign powers and provided public s ervices. The three islands,  Anjouan (Ndzouani), Mohéli 
(Mwali) and Grande Comore (NGazidja), were autonomous regional authority units which governed 
themselves freely within the framework o f the statutory laws adopted by them in conformity with 
the Constit ution. The sub -central governments were obliged to act in accordance with the laws and 
regulations of the country and the treaties and agreements to which the country was party. The WT/ACC/SPEC/COM/4   
 
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  areas w hich came under the  responsibilit y of the islands were  set out in Article 9 of the 
Constitution: "administration of local authorities; urban and rural police; fairs and markets; study 
allowances and island grants; road networks; development of secondary ro utes; island land 
development; construction, equipment, maintenance and management of teaching and healthcare 
establishments and staff; small -scale fishing; and agriculture and livestock farming , excluding 
strategies and research ". Island authorities consi sted of a Governor elected by universal suffrage 
by the citizens of the island and a directly elected deliberative Council (island parliament). 
The Governor was assisted in his /her duties by an executive body of ministers ( commissaires ). 
Island authorities  had their own sub -authorities, which were regional and communal authorities. 
Island authorities were overseen by the Ministry of the Interior. A framework had been set up for 
regular consultations between the President of the Union , the Governors of the t hree islands and 
the President of the National Assembly.  
57. The representative of Comoros said that tax legislation was adopted at the Union level via 
the Finance Law. Island authorities were empowered to levy and collect certain taxes - "trade tax " 
(patente ), vehicle tax  - for their own revenue, and they could grant subsidies for the operation of 
certain public institutions, including schools and hospitals.  
58. The representative of Comoros confirmed that the central government had exclusive 
competence in regard to international treaties and agreements, and that sub -central governments 
did not have the power to apply measures that could be incompatible with international treaties, 
including  the WTO Agreement .  
IV. POLICIES AFFECTING T RADE IN GOODS  
- Trading Rights  
59. The representative of Comoros said that, to conduct business in Comoros, all natural and 
legal persons ( other than  cooperatives) had to register in the Trade and Personal Pro perty Credit 
Register ( Registre du Commerce et du credit mobilier, RCCM ). Cooperatives were registered in the 
Register of Cooperative Societies. The RCCM was held by a commercial chamber of the court of 
first instance. Applications for registration were fi led with this chamber. Individuals could register 
as sole entrepreneurs. Applications were submitted to the Court Registry , or alternatively to the 
ANPI Single Window , or to the Administrative Procedure Centre for Businesses ( Centre des 
formalités administ ratives des entreprises , CFAE). Applications consisted of (i) an application form; 
(ii) a copy of the identity documents of the associates and the managing director; (iii) a copy of the 
criminal records of the associates and the managing director, or a sig ned sworn statement; and 
(iv) a power of attorney with authentication of signature, if applicable. The registration fee was set 
at KMF 68,500 for a limited liability company (SARL) and KMF 162,000 for a public limited company 
(SA). The registration procedu re was completed within two days. The registration procedure for a 
branch was the same as that for setting up and registering a company.  Simple registration was 
sufficient for any natural or legal person in Comoros to engage in trade in all products.  WT/ACC/SPEC/COM/4  
  
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  60. In addition, every natural or legal person having the status of commercial trader and active 
in a particular island had to hold a professional card issued by the Commissariat of Finance of the 
respective i sland  (Articles 4, 196, 236, 241 of Law No. 83 -004/PR of  the Commercial Code of 
19 May 1984) . The fee for a professional card varied from KMF 5,000 to KMF 20,000 (in increasing 
increments of KMF 2,500) depending on the professional category . In reply to a specific question, 
the representative of Comoros said th at domestic production also existed in the professional 
categories subject to the highest fees.  
61. In addition, all businesses , irrespective of their legal form,  were required to register with 
the Large Enterprise Directorate  of the General Tax and Property Administration (AGID) to obtain a 
tax identification number ( numéro d'identification fiscale , NIF). The NIF was used when clearing 
goods through customs and allowed importers  to pay 1% of the c.i.f. value of imported goods 
under the import "trade tax" ("patente d'importation" , PI) instead of 10% , which was applicable to 
businesses without a NIF.  A NIF was issued within 48 hours , against a fee of KMF 25,000 , as long 
as all supporting documents were complete. In reply to a specific question, the representativ e of 
Comoros said that only informal economy businesses operated without a NIF.  
62. He added that with the launch of  the CFAE in 2012, business start -up procedure s had been 
streamlined  within a single window , which had reduced the time required to  set up a bus iness 
down to 72 hours. The CFAE s operated under government supervision and had been set up at the 
ANPI and at the Chambers of Commerce, Industry and Agriculture. They  provided support with the 
drawing up and registration of property -related instruments, n otary authentication , and 
registration with the RCCM.   
63. The representative of Comoros said that t he AGID levied a special activity licence fee on 
the importation of alcoholic beverages  pursuant to Order No.  14-069/VP -MFEBCEIP/CAB . 
In accordance with the Tax Code (Article 196) , the licence fee was set at KMF 4,000,000 for 
importers, KMF 500,000 for distributors, and KMF 250,000 for sellers. Licences were due on 
1 January of each year. Importers could also be distributors/wholesalers, however bar owners 
could  not import alcohol. Retail operators, i.e. , stores that sold alcoholic beverages, were 
considered to be distributors. A licensed importer of alcoholic beverages could make the imports 
available to downstream distributors without paying a distributor's lic ence. Given that alcoholic 
beverages were not produced locally, in practice the licence fee app lied only to imported  products . 
64. A licence for the importation of tobacco had been introduced under the Finance Law 
No. 08-43/AU.  
65. Asked to provide information ab out the import of luxury rice, the representative of 
Comoros said that luxury rice was rice that contained 0% to 5% of broken rice. Luxury rice was 
considered a luxury product and an internal tax had been introduced on its consumption.  Given 
that luxury r ice was not produced locally, in practice the internal tax applied only to imported 
luxury rice. A licence for the import of luxury rice was issued for the activity of "luxury rice 
importation" against an annual fee of KMF 2 million levied by the AGID (Art icle 199 of the Tax WT/ACC/SPEC/COM/4   
 
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  Code). Existing importers had to request licences at the latest by 31  March  of any given year. 
Licences were then valid for the entire year. New importers, who registered after 31 March, could 
begin importation at any time. This licence  had been applied since  2012 for fiscal rather than 
restrictive purposes and was not required for customs procedures. Therefore, in his view, this 
measure did not affect the import of luxury rice  but rather the marketing of this product . Licensing 
requirem ents are listed in Annex  2. 
66. In addition, for certain regulated activities, "operating authorizations " were issued by the 
ministerial department relevant to the regulated activity. These operating authorizations 
corresponded to the trade tax contribution (" contribution des patentes ") stipulated in the General 
Tax Code. All natural or legal persons engaged in a business, industry or profession not exempted 
under Article 164 of the Tax Code w ere subject to the trade tax contribution . The  trade tax  
contribution  was payable to the AGID, for the whole year, by any person engaged in a taxable 
activity on 1 January of a given year and was due before 31 March of the year in question. This 
included importers and exporters. For importers and exporters , the trade tax co ntribution 
amounted to KMF 250,000  with a 1/10th proportional duty. The procedure for the grant of the 
operating authorization ("patente") was set out in Articles 159 and 160 of the Tax Code. 
Authorization s were issued to commercial businesses and/or other  natural or legal persons for the 
purposes of carrying o ut their business. The operating authorization was not specially required for 
importation.   
- Trade Facilitation  
67. Members asked Comoros  whether it would accept, upon a ccession, the Protocol Amending 
the Marrakesh Agreement Establishing the World Trade Organization done at Geneva on 
27 November 2014 (WT/L/940), to insert the Agreement on Trade Facilitation into Annex 1A of the 
WTO Agreement (the "TFA Protocol").  
68. The repr esentative of Comoros said that Comoros undertook to ratify and implement the 
Trade Facilitation Agreement.  An evaluation based on the Agreement on Trade Facilitation had 
been carried out under the updated  Diagnostic Trade Integration Study  (DTIS). Comoros  intended 
to approach the WTO and bilateral partners for assistance in  implement ing the Agreement during 
the accession process and over the period defined in the legislative action plan.   
69. [The representative of Comoros  took note of the Protocol Amending th e Marrakesh 
Agreement Establishing the World Trade Organization done at Geneva on 27 November 2014 
(WT/L/940), to insert the Agreement on Trade Facili tation into Annex 1A of the WTO  Agreement.  
He confirmed that Comoros  shall accept the TFA Protocol, by vi rtue of accepting the Protocol of 
Accession,  as of […]. The Working Party took note of this commitment .] WT/ACC/SPEC/COM/4  
  
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  A. IMPORT REGULATIONS  
- Ordinary customs duties  
70. The representative of Comoros  said that  Comoros'  national tariff followed the nomenclature 
of the Harmonized System. While negotiations on the implementation of the COMESA customs 
union were ongoing  (see "Trade Agreements") , Comoros had already adopted the COMESA 
categorization of goo ds, harmonized its Customs Code to that of COMESA, and incorporated  in full  
the COMESA Common Tariff Nomenclature. As part of the  COMESA FTA framework, Comoros had 
eliminated customs duties on all products originating in COMESA countries.  He added that Com oros 
had implemented the computerised customs management system ASYCUDA++ in 2008 with 
technical and financial su pport from COMESA and UNCTAD.  
71. Comoros applied ad valorem  and specific duties. Ad valorem  duties  - i.e., the single import 
tax (Taxe Unique d'Im portation, TUI ) - were currently applied in tariff bands of  0%, 5% and 20%.  
Specific duties applied to rice (four tariff lines), petroleum ( 2 tariff line s), and vehicles (32 tariff 
lines).  
72. Recen t reforms had sought to bring customs duties progressively i n line with the COMESA 
common external tariff  (CET) , which Comoros intended to adopt. At present, 2.7% of Comoros' 
tariffs were aligned with the COMESA CET. The COMESA Secretariat had not put forward a specific 
timetable to introduce the CET, but Comoros s tood ready to move forward with its implementation 
with COMESA members  that had completed the FTA stage. The COMESA CET of the future customs 
union comprised four bands – 0% (raw materials); 0% (capital goods); 10% (intermediate 
products); and 25% (finishe d products). Tariffs w ould thus increase with adoption of the COMESA 
CET – e.g., tariffs at 5% would increase to 10% and those at 20% would increase to 25%.  
- Other duties and charges  
73. The representative of Comoros s aid that the Regional Cooperation Tax (Taxe pour la 
coopération régionale, TCR ) was a 1% charge earmarked  for paying contributions to regional and 
international instituti ons (COMESA, IOC and the WTO).  In response to a specific question, he said 
that the co ntributions to these organisations  exhausted the TCR and that there had never been any 
residual amount. Specifically, the annual contribution to COMESA was estimated at USD 90,000.  
74. In addition, a  tax levied by the Chamber of Commerce, Industry and Agricul ture (CCIA tax ) 
was collected at customs at the rate of 1% on all products except ordinary rice and petroleum 
products.  This tax was levied for the maintenance of warehouses/depots for imported products.  
The Chamber of Commerce  was independently managed bu t received  a State subsidy through the 
CCIA tax.  
75. An import "trade tax" ( patente d'importation, PI ) was also collected at the border.  For 
importers who had obtained a tax identification number (NIF), the PI was levied at the rate of 1%.  
Importers without a NIF paid a PI of 10% (see also "Trading rights").  WT/ACC/SPEC/COM/4   
 
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  76. The representative of Comoros added that an advance tax payment ( acompte sur l'impôt, 
AI) was levied on imported goods  [at the rate of 1%] . Registered taxpayers could deduct the 
amount of the advance pay ment at the end of the fiscal year. The AI was levied in order to combat 
taxpayer tax evasion and fraud.  
77. The representative of Comoros stated that his Government undertook to eliminate existing 
Other Duties and Charges (ODCs) - i.e., the AI, PI, TCR and C CIA tax - in the 2018 Finance Law, 
which would be presented to Parliament in October 2017. Thus, the elimination of ODCs would 
come into effect in January 2018 with the entry into force of the new Finance Law.  
78. [The representative of Comoros said that his G overnment was committed to preserve WTO 
accession best  practices. As a result of the review of its applied ODCs, he confirmed that,  upon 
accession, all ODCs would be removed and bound at zero. The Working Party took note of  this 
commitment. ] 
79. [The represent ative of Comoros confirmed that, upon accession, Comoros  would bind all  
Other Duties and Charges in its Schedule of Concessions and Commitments for Goods at zero,  
pursuant to Article II:1(b) of the GATT 1994. The Working Party took note of this commitment. ] 
80. The representative of Comoros added that his Government was planning to introduce an 
environmental protection tax levied on imported non -biodegradable packaging, such as plastic 
bags. Work on relevant legislation was ongoing and it was not yet clear whic h products would be 
affected, whether additional duties would be applied, and what would be the time -frame for 
implementation.  
81. A Member noted that  the imposition of a 0.2% levy on selected imports was foreseen by 
the African Union and enquired whether Com oros intended to impose this levy. In response, the 
representative of Comoros said that the modalities of the 0.2% levy had not yet been agreed by 
the African Union.   
- Tariff rate quotas, tariff exemptions  
82. The representative of Comoros said that Comoros did not have tariff rate quotas.  
83. A Member asked Comoros to list all current tariff exemptions by tariff line and by recipient 
of the benefit, including information on any requir ements to receive these be nefits.  
84. The representative of Comoros replied that tariff exemptions  were currently being reviewed 
with support provided by the World Bank in connection with the ongoing review of the Investment 
Code and that the requested information would be provided.  
- Fees and charges for services rendered  
85. The representative of Comoros said that a  Single Administrative Charge (Redevance 
Administrative Unique, RAU ) was levied at a n ad valorem  rate of 5%  of the c.i.f value of the goods . WT/ACC/SPEC/COM/4  
  
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  The RAU was paid to the Financial Administration Equipment Fund and was calculated on the basis 
of customs receipts. The RAU was used for cover ing the cost of  training, the purchase and 
maintenance of equipment , operation  costs, and com pensation for the State financial services' staff 
– which were considered to be services rendered in connection with importation (customs 
clearance) .  
86. The representative of Comoros added that his Government intended to replace the 5% ad 
valorem  fee by a fi xed fee based on volume as of January 2018.   
87. In reply to a specific question, the representative of Comoros said that  Comoros did not 
publish its fees and charges on the Internet.  
- Application of internal taxes to imports  
88. The representative of Comoros said that the  internal taxes collected at the customs border  
were the  consumption tax (taxe de consommation, TC ) and the excise tax ( droit d'accise, DAC ). 
The TC was levied at a general rate of 10% on the value of goods/services (Article s 140 and 152 of 
the Tax Code) . Exceptions applied to (i) 12 categories of staple goods identified by joint order of 
the Ministries responsible for the economy and the budget (0%); (ii) tuition in private schools 
(1%); (i ii) water and electricity supply and sale of tickets for domestic travel (3%); (iv)  telephone 
services, catering, banking , and the sale of tickets for travel abroad (5%); and to (v) casino 
operations (25%).  The DAC applied to (i) ordinary rice (40 KMF/kg ); (ii) luxury rice (150 KMF/kg ); 
(iii) petrol (a standard rate of KMF 230 /l and a reduced rate of KMF 211 /l) and diesel (a standard 
rate of KMF 115 /l and a reduced rate of KMF 95 /l); and (iv) alcohol and tobacco (10% of the sale 
price).  For domestic produc ts, taxes were collected at the point of sale.  
89. The representative of Comoros confirmed that  there was no internal tax applied to any 
imported good in excess of the internal tax applied to the like domestic product. He noted, 
however,  that there were no lik e domestic products for the products subject to excise duties .  
90. He added that the currently applicable internal taxes would be replaced by a new value 
added tax (VAT). A draft VAT law would be prepared with the support  of the IMF  and would be 
validated in the course of 2018. Adoption and progressive implementation were foreseen for 2018 -
2022.  
- Quantitative import restrictions, including prohibitions, quotas and licensing 
 systems  
91. The representative of Comoros said that since the 1990s, Comoros had lifted all 
quantitative restrictions under the IMF structural adjustment programme. International trade was  
nevertheless  subject to restrictions relating to the  application of security laws and regulations; the 
control of arms, ammunition and other war equipment and military items; the protection of human, 
animal or plant health or life; protection of public morality; the transfer of gold, silver and precious 
and semi-precious stones; the protection of national artistic and cultural property; and the control WT/ACC/SPEC/COM/4   
 
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  of narcotics, hazardous and toxic waste, nuclear materials, radioactive products or any other 
materials used in the development or exploitation of nuclear ene rgy. These restrictions were 
applicable in accordance with the provisions of the relevant international conventions and 
organizations, including the WTO, WCO, UNESCO, FAO and the Convention on International Trade 
in Endangered Species of Wild Fauna and Flo ra (CITES).  The primary legal basis for prohibitions or 
quantitative restrictions was provided by Chapter VII (Articles 44 to 49) of the new Tax Code. 
The remaining provisions were contained in sectoral laws and regulations concerning areas such as 
the mil itary, health, culture and the environment. He stated that Comoros did not maintain, 
formally or informally, any ban on any good or service of any WTO Member.  
92. He added that, under the structural adjustment programme, import licences had been 
abolished unde r Order No. 99 -001/MECIA/CAB and replaced with statistical cards.  This system 
consisted of obtaining an administrative record with the following information: (i) name and 
address of the importer; (ii) activity exercised; (iii) weight and value of the merch andise; 
(iv) origin of the merchandise to be imported; and (v) bank identification details of the commercial 
transaction.  This administrative document was required only for commercial transactions outside 
the franc zone. At present , Comoros did not have le gislation on import licensing . Plans existed to 
institute a WTO -consistent import and export licensing regime run by the Foreign Trade Authority. 
The import of certain goods , however, was subject to non-automatic licensing. Specifically, special 
authorizat ions were issued by the r elevant administrative bodies  for the import of  (i) live animals 
and meat;  (ii) fish and crustaceans;  (iii) live trees and plants;  (iv) endangered species ; and 
(v) arms and explosives . Licensing requirements  are listed in Annex  2.  
93. A Member noted that Comoros prohibited the import of Zea Mays  (corn) seed for planting 
and consumption and asked Comoros to further explain the basis for the prohibition. Contrary to 
the stated basis for prohibition, Peronosclerospora philippinensis , Sclerospora philippinensis , 
P. spontanea  and P. sacchari  were not known to occur on the territory of this Member. 
Furthermore,  this Member held the view that  Stewart's wilt ( Erwinia stewartii ) had  a negligible risk 
of becoming established in Comoros.  
94. The repre sentative of Comoros replied that Comoros  had taken steps to prohibit imports of 
the seed as it currently lacked the requisite tools and expertise for detecting seeds from genetically 
modified organisms which did not exist in Comoros.  This measure would be  lifted as soon as the 
country acquired the technical capacity to carry out the necessary controls.  
- Customs valuation  
95. A Member expressed deep concerns regarding the use of reference prices by Comoros and 
noted that the us e of reference or minimum prices was prohibited by Article 7 of the Agreement on 
Implementation of Article VII of the GATT 1994 (Customs Valuation Agreement). This Member 
enquired when and in which legislation did Comoros intend to eliminate reference or m inimum 
prices.  WT/ACC/SPEC/COM/4  
  
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  96. The representative of Comoros replied  that the use of transaction value had been 
introduced in the 2015 Customs Code  and noted that Comoros was a signatory to the revised 
Kyoto Convention . A Decree promulgating the Code had been in force si nce 27 October 2016, but 
other i mplementing texts would be adopted in the course of 2018 . At present, Comoros used the 
Brussels Definition of Value  as a basis for calculating customs duties and other customs charges.  
Comoros applied a reference price and a  minimum taxable price for certain imported goods as part 
of efforts to combat fraud and guarantee State revenue. Nevertheless, Comoros intended to 
discontinue the use of these practices prior to WTO accession. He added that Comoros was 
requesting a transi tion period for switching to the use of the transaction value and would require 
technical assistance in th is regard.   
97. In response to specific questions, he said that the provisions of Article 2(1)(b), Article 2(2) 
and Article 2(3) of the Customs Valuation  Agreement (concerning the transaction value of identical 
goods) were contained in Article 38 of the 2015 Customs Code. The provisions of Article 3(1)(b), 
Article 3(2) and Article 3(3) (transaction value of similar goods) were contained in Articles 39 and 
40 of the Customs Code. The provisions of Article 5(1)(a)(i) -(iv), Article 5(1)(b), and Article 5(2) of 
the Customs Valuation Agreement were implemented in Article 41 of the Code. T he provisions of 
Article 7.3 of the Customs Valuation Agreement (written re sponses to requests from importers of 
the customs value and the method used to determine such value)  were reflected in the provisions 
of Articles 35 and 36 of the Customs Code. The provisions of Article 9 of the Customs Valuation 
Agreement (conversion of c urrency) were covered, albeit not explicitly, in Article 38 of the Customs 
Code. The provisions of Article 10 of the Customs Valuation Agreement (confidential information) 
were reflected in Article 512(6) of the Customs Code. Concerning the provisions cont ained in 
Article  11 of the Customs Valuation Agreement  (right of appeal ), he said that, pursuant to 
Article  35/3 of the Customs Code, an importer could file an appeal with the Reconciliation and 
Appraisal Commission ( Commission de conciliation et d'experti se). As for the provisions of 
Article  16 of the Customs Valuation Agreement, whereby the importer had the right to an 
explanation in writing as to how the customs value of the importer's goods was determined, he 
said that this right was not limited to rela ted party transactions and was available for all 
transactions.  He added that Decision 4.1 on the Valuation of Carrier Media Bearing Software for 
Data Processing Equipment was implemented in Article 41(b) of the Customs Code.  
98. Asked about the implementation of the Interpretative Notes to the Customs Valuation 
Agreement, the representative of Comoros said that Comoros would ensure that its legislation was 
in conformity with the Customs Valuation Agreement, including its annexes and the Interpretative 
Notes. Th e Customs Code would be amended  accordingly . Comoros intended to seek recourse to 
the special and differential treatment provisions contained in Article 20 of the Customs Valuation 
Agreement with respect to delayed implementation periods.   WT/ACC/SPEC/COM/4   
 
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  - Rules of orig in 
99. The representative of Comoros said that Comoros' customs legislation did not provide for 
any non -preferential rules of origin that would apply to countries that did not benefit from 
preferential treatment.   
100.  Importers were required to provide information about the origin of the goods when filling in 
a detailed import declaration. They were not required to submit a certificate of origin unless they 
benefitted from a preferential regime.  Comoros could provide an assessment of the origin of the 
good if requested by the importer, exporter, or producer of the good before trade in the good 
began – after verification of the production process.  Similarly, Comoros could provide an 
assessment for other customs matters, such as the tari ff classification of a good, the application of 
customs valuation criteria, or whether the good met the rules of origin of preferential trade 
agreements.  
101.  Comoros applied rules of origin to its preferential trade in the context of the COMESA FTA 
based on th e rules of origin contained in that agreement. Goods were deemed to be of COMESA 
origin if they met one of the five criteria established in the COMESA Protocol on rules of origin.  
- Other customs formalities  
102.  The rep resentative of Comoros said that  the customs bonded warehouses regime allowed 
the storage of goods in a specific location under customs control until payment of customs duties 
and taxes, and the storage of goods imported under special economic policy measu res. 
The Customs Code foresaw several categories of warehousing : (i) government warehousing; (ii) 
private warehousing; (iii) special commodity warehousing; and (iv) industrial warehousing where 
enterprises active in exports  - or in both exports an d the dom estic market  - could receive 
authorisation to release goods conditionally relieved from the payment of import duties and taxes. 
He noted that industrial warehouses were not yet in place.   
103.  The representative of Comoros confirmed that Comoros did not maintai n and did not plan 
to impose any requirements for notarization, authentication, or consularization of trade documents.  
- Preshipment inspection  
104.  The representative of Comoros said that Comoros did not conduct preshipmen t inspection  
and did not have any intention of implementing a preshipment inspection programme for as long as 
one was not justified by needs.   
- Anti-dumping, countervailing duties, safeguard regimes  
105.  The representative of Comoros said that Comoros did not have any national regulations on 
anti-dumping , countervailing and safeguard measures .  He noted, however, that Article 10 of the 
COMESA Treaty and the COMESA Regulation on Trade Remedy M easures bound COMESA members WT/ACC/SPEC/COM/4  
  
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  in the conduct of their trade remedy investigations. The COMESA  Regulation established rules for 
the conduct of trade remedy investigations and for the application of trade remedies.  
106.  A draft law on trade defence measures had b een drawn up at the national level, but had 
not yet been adopted by the Government. He provided assurances that no measures would be 
applied until this draft law was adopted.   
107.  Having reviewed Comoros' draft law on trade defence measures, a Member noted th at 
there were several areas from the applicable WTO Agreements that were either only covered in a 
cursory fashion or not at all and encouraged Comoros to make revisions to the draft law. 
In response, the representative of Comoros said that the draft law wo uld be revised to take into 
account the specific comments raised by this Member.  
B. EXPORT REGULATIONS  
- Customs tariffs, fees and charges for services rendered, application of internal 
 taxes to exports  
108.  The representative of Comoros said that exports were not subject to export tax.   
109.  Pursuant to Article 19 of Decree No. 16 -003/AU of 29 December 2016, containing  the 
Finance Law of 2017, an excise tax was imposed on the production of vanilla, cloves and ylang -
ylang oil, which was levied by the customs. The tax was set at KMF 300/kg (dry vanilla); KMF 
200/kg (dry cloves); and KMF 500/l (ylang -ylang oil).  
- Export r estrictions  
110.  The representative of Comoros said that, with the introduction of trade liberalization 
measures in the 1990s, Comoros no longer applied quantitative export restrictions. Specifically, 
export transactions were not subject to any licen sing or prior authorization requirements.  
111.  He added that, as a signatory to the Convention on International Trade in Endangered 
Species of Wild Fauna and Flora (CITES), Comoros prohibited the export of endangered species of 
flora an d fauna.   
112.  He confirmed that export restrictions were not subject to any bans or quotas, with the 
exception of the prohibition on the export of endangered species of flora and fauna.  
- Export subsidies  
113.  The representative of Comoros said that , at present,  Comoros did not have a law on export 
incentive measures.   WT/ACC/SPEC/COM/4   
 
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  114.  A Member  enquired  how Comoros' duty drawback system was consistent with Annex I (i) 
and Annex III of the Agreement  on Subsidies and Countervailing Measures and aske d how 
Comoros ensured that the drawback refunded did not exceed the original amount of tax/tariff . 
115.  The representative of Comoros replied that the concept of duty drawback had been referred 
to in Article 151 of the 1992 version of the Customs Code.  The 2015 Cus toms Code did not contain 
provisions on duty drawback, but retained the concepts of repayment and remission (Article 314 to 
321).   
C. INTERNAL POLICIES AF FECTING FOREIGN TRAD E IN GOODS  
- Industrial policy, including subsidies  
116.  Asked ab out the means by which Comoros  was promoting exports, the representative of 
Comoros said that the Government's export promotion strategy consisted of (i) se tting up  an 
National Investment Promotion Agency  (Agence Nationale pour la Promotion des Investissements, 
ANPI); (ii) improving the competitiveness of vanilla, clove and ylang -ylang exports by 
strengthening the institutional and technical capacity of produ cers, traders and exporters to allow 
them to  market products  more effectively ; (iii) setting up a privately -owned  national fishing 
company for exporting fisheries products  (which was not intended to be a State monopoly) ; 
(iv) establishing  a Fisheries Produ cts Certification Office; ( v) establishing  a customs origin bureau 
to authenticate and issue  certificates of origin; and (v i) establishing a national SPS system aimed 
at supporting the country's agricultural export development strategies . He added that the  national 
export promotion strategy did not include subsidies.  
117.  Some M ember s noted that Comoros' national trade policy, adopted in February 2013 , 
encouraged import substitution measures and asked Comoros to provide  more specific information 
on these measur es, and a  timetable for their removal.  
118.  The representative of Comoros replied that  the development of the agri -food sector 
responded to the need to ensure food self -sufficiency and poverty reduction. L arge amounts of food 
crops and garden produce were bein g imported at present, as local production was insufficient to 
meet the needs of the population. In particular, there was a severe supply shortage  in certain 
agricultural product s, which were key components of the national diet  – notably products falling 
under SITC groups 012, 016 and  017 (meat) , 025  (eggs) , 034  (fish) , 041  (wheat) , 042  (rice) , 045 
and 048 (cereals and cereal preparation) , 054  (vegetables) , 057, 058 , 059 (fruit and fruit juices), 
075 (spices), 098 (edible products and preparations), 222 and  223 (oil -seeds) , and 422 (vegetable 
fats and oils) . As possible future public policy, Comoros considered the possibility t o provide 
incentives to local production in view of  ensur ing self-sufficiency . In such a scenario,  infant 
agri-food industries would  be protected for an initial period of five years. This would be done in 
accordance with the provisions of the 1991  Abuja Treaty (Article 35) and in accordance with WTO  
rules. Tariffs and quotas could be introduced for several agri -food products so as to re duce imports 
while promoting domestic production. In particular, if the supply capacity of domestic production 
were insufficient, partial imports would be used to meet the shortfall in local supply on the basis of WT/ACC/SPEC/COM/4  
  
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  WTO-consistent quotas. After a period of five years, the country was expected to have the 
capability to  produc e these products in sufficient quantity and quality to supply the domestic 
market.  He added that, if such a policy would be approved and implemented, the WTO would be 
informed in accordanc e with WTO rules and procedures.  
119.  The representative of Comoros confirmed that government incentives were not contingent 
upon export  and that, at present, Comoros did not have a law on export incentive measures .  
- Technical barriers to trade, standards and  certification  
120.  The representative of Comoros said that the relevant national legislation relating to the 
implementation and administration of technical barriers to trade (TBT) consiste d of 
Law No. 12-016/AU on Legal Metrology of 20  December  2012; Law No.  95-009 of 20  June 1995 on 
the Creation, Organization and Operation of the National Institute for Research in Agriculture, 
Fisheries and the Environment ( Institut National de Recherche p our l'Agriculture, la Pêche et 
l'Environnement, INRAPE ); Law No.  94-018 of 22  June 1994 establishing the Framework Law on 
the Environment, as amended by Law No.  95-007 of 19  June 1995; Decree No.  15-05/PR 
establishing the National Fishery Product Quality C ontrol and Certification Office ( Office National de 
Contrôle Qualité et de Certification des Produits Halieutiques  , ONCQCPH ); Decree No.  12-210/PR 
establishing the National Standards Council ( Conseil National de Normalisation, CNN ); Decree 
No. 99-087/CE o n the creation, mandate and organization of the consumer product standardization 
and quality service; Order Nos.  14/086/MPEEIA and 12/089/MFEBICEP on the adoption and 
application of the Codex Alimentarius sanitary and phytosanitary standards;  Order No.  011/004/ 
of 7 April 2011 designating the focal points for non -tariff barriers in the COMESA -EAC-SADC 
Tripartite Free Trade Area; Order No.  11/02/MRPECE of 3  April 2011 establishing the National 
Follow -Up Committee on the non -tariff barrier re moval process; O rder No.  09-013bis of 
23 November  2009 establishing the National Codex Alimentarius Committee (CNCA); and Order 
No. 09-010 of 2  November  2009 designating a national Codex focal point.  
121.  Comoros was a Member of the International Organization for Standardizati on (ISO), the 
International Organization of Legal Metrology (OIML), the Standards and Metrology Institute for the 
Islamic Countries (SMIIC) and the African Organization for Standardization (ARSO).    
122.  The representative of Comoros noted that the responsibil ities of the CNN were to 
(i) identify and analyse the need for standards in the various sectors of the national economy; (ii) 
set up technical committees to develop Comorian standards; (iii) approve, appropriate, harmonize 
and adopt COMESA standards and th ose of other standard setting bodies; and (iv) create a mark of 
conformity with Comorian standards and issuing licences. The CNN comprised both public and 
private sector representatives, including (i) a  representative of the Chambers of Commerce , 
Industry and Agriculture; (ii) a  representative of the Comoros Employers' Organization; (iii) two 
representatives of the inter -branch organization of the cash crop and agricultural production 
subsectors; (iv) civil society representatives (two from the consumers' a ssociation, a university 
representative, a representative from the INRAPE ); (v) a representative from the Ministry WT/ACC/SPEC/COM/4   
 
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  responsible for education; and (vi) a representative from the Ministry responsible for finance. 
Due to a lack of requisite infrastructure, th e CNN was not currently pursuing its objective of 
creating a national mark of conformity. He added that the CNN had  authority over sub-central or 
local entities.  
123.  The representative of Comoros said that the development of standards and technical 
regulations  was open to all stakeholders. Foreign stakeholders could participate at any stage of the 
standard development process, in accordance with national needs  for expertise . There were no 
restrictions regarding the involvement of foreign stakeholders with prove n expertise . 
124.  A Member asked how Comoros would ensure compliance with TBT Agreement obligations, 
including those under Articles 2, 3 and 4 on the preparation, adoption and application of technical 
regulations and standards. Specifically, this Member enquire d how Comoros would ensure that an 
"early information" approach was implemented by national and sub -national authorities for all new 
technical regulations, substantial amendments to existing technical regulations, or draft technical 
regulations.  
125.  The repre sentative of Comoros replied that compliance with the TBT Agreement would be 
ensured under Article 2 of Decree No.  12-210/PR establishing the CNN, which provided for the 
approval, appropriation, harmonization and adoption of COMESA standards and those of o ther 
standard -setting bodies. To comply with  the WTO agreements, in particular Article 2 and 3 of the 
WTO TBT Agreement, Comoros would set up a national TBT committee as soon as it acceded to the 
WTO. The national TBT committee and enquiry point would take  measures to ensure that the 
provision of early information on all new technical regulations, substantial amendments to existing 
technical regulations, or draft technical regulations was coordinated and implemented at national 
and sub -national authority le vels.  
126.  He added that the Consumer Product Standardization and Quality Service was responsible 
for issuing all national trade facilitation standards with a view to greater integration of 
domestic  products in regional and international markets (Article 3.3 o f Decree No.  99-087/CE). 
He recognized that the various responsibilities of the Consumer Product Standardization and 
Quality Service  overlapped with those of the CNN. The existing texts would be merged to create a 
harmonious regulatory text.   
127.  A Member ask ed Comoros to elaborate on how Article 3.3 of Decree No.  99-087/CE would 
ensure compliance at the national and sub -national authority level.  
128.  The representative of Comoros further noted  that the Foreign Trade Directorate followed up 
on questions relating t o TBT. A TBT enquiry point and a national authority responsible for 
notification would be established by April 2018.   WT/ACC/SPEC/COM/4  
  
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  - Sanitary and phytosanitary measures  
129.  The representative of Comoros said that fourteen laws constituted the basic sanitary and 
phytosanitary ( SPS) legal framework in Comoros: Law No.  12-018/AU of 25  December  2012 on 
food legislation, enacted by Decree  No. 13-016/PR of 6  February  2013; Law No.  06-010/AU of 
2 December  2006 on plant protection in the Comoros; Law No.  95-009 of 20  June 1995 on the 
creation, organization and operation of the National Institute for Research in Agriculture, Fisheries 
and the Environment ( Institut National de Recherche pour l'Agriculture, la Pêche et 
l'Environnement,  INRAPE ); Decree No.  87-024 of 20  August  1987, regulating imports of animals 
and animal  products; Decree No.  87-018/PR regulating animal health protection; Decree 
No. 7-019/PR establishing regulations on the production, marketing, and safety inspection of food 
products; Decree No.  5-050/PR implementing Law No.  07-011/AU of 29  August  2007 on the 
Fisheries and Aquaculture Code; Decree No.  15-051/PR establishing the National Fishery Product 
Quality Control and Certification Office ( Office National de Contrôle Qualité et de Certification des 
Produits Halieutiques, ONCQCPH ); Decree No.  5-052/PR on ascertaining violations of the sanitary 
regulations and administrative measures taken in respect of the sale and safety of fishery 
products; Decree No.  4/081/PR enactin g Law No.  14-010/AU of 21  April 2014 on the Code 
regulating the marketing and distribution of breastmilk substitutes ; Decree No.  87-018/PR of 
9 July 1987 on health protection regulations in the Re public of the Comoros; Decree No.  87-09/PR 
of 9 July 1987 re gulating the production, storage, marketing and safety inspection of food 
products; Order No.  3-042/ of 18  November  2013 on the establishment, functions and organization 
of the national stockbreeding policy platform committee; and Order No.  09/13/VP -MAPEEI A/CAB 
creating the National Codex Alimentarius Committee. In addition, the Public Health Code contained 
provisions relating to phytosanitary products and food hygiene. He acknowledged that the 
regulatory framework in the area of SPS would need to be revise d to bring it into conformity with 
universally accepted standards and procedures.  
130.  He added that  the national SPS system comprised several structures principally under the 
supervision of the Ministry responsible for agriculture, fisheries, the environment,  energy, industry 
and crafts, in particular, the Directorate -General of Fisheries Resources, the Directorate -General of 
Agriculture and Livestock, and the National Directorate of Veterinary Public Health. 
These  directorates contained departments and servic es involved in dealing with SPS matters, 
namely, the Agri -food Department ( Département Agro -alimentaire, DAA ), the Hygiene and 
Sanitation Service, and the Plant Protection Service. The Agri -food department was responsible for 
food supervision and was the c ontact point for the National Codex Alimentarius Committee ( Comité 
National du Codex Alimentarius des  Comores, CNCA ). The Hygiene and Sanitation Service provided 
secretariat services to the CNCA. The Plant Protection Service served as the contact point for  the 
International Plant Protection Convention (IPPC). It was also responsible for INRAPE . INRAPE's 
main objective was to design and facilitate agricultural, fisheries -related and environmental 
programmes, research and studies. INRAPE centralized the quali ty analysis laboratories. It also 
performed functions relating to the control of imports of animals and products of animal origin, as 
well as veterinary services.   WT/ACC/SPEC/COM/4   
 
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  131.  The representative of Comoros said that the import of sanitary and phytosanitary products 
required certificates issued by the officials of the country of origin and the manufacturer. 
These  certificates had to confirm that the goods were examined in detail, either in their totality or 
on the basis of representative samples, and that they were con sidered free from plagues and 
diseases. The certificate from the manufacturer had to state that the living matter and other 
constituents of the commercial preparation corresponded to the identity, quality, purity and 
composition of the requested product. I t had to also certify that it was in 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.  
132.  He added that imported products had to be inclu ded in Comoros' list of approved products 
in accordance with the regulations on the import, commercialization and use of sanitary and 
phytosanitary products. They had to also be transported in their original, intact packaging. 
Upon arrival, the SPS inspect or would verify that the products conformed to the import 
authorization issued by the competent authorities.  
133.  Concerning animals, food  or products of animal origin, the representative of Comoros noted 
that imports had to be accompanied by a certificate iss ued by the veterinary health authorities of 
the country of origin. This certificate had to note the sanitary status of the goods and the 
epizootologic situation of the importing country. It had to also certify that the goods met the 
established technical s tandards for the import of these products. To facilitate controls, the import 
of animals, food and animal products could occur only at the entry points established by the 
Ministry  of Agriculture veterinary services, where sanitary checks were conducted imm ediately 
upon arrival on the national territory.  
134.  The import of plants and plant products such as seeds, fruits, plants, flowers were also 
subject to sanitary control at the port or airport to inspect  for the presence of plant or animal 
organisms or pathog enic agents that were harmful to plants and/or plant products in the national 
territory. The health inspector could decide to take samples for laboratory analysis, and, if 
necessary, quarantine the product. If an inadequate sanitary status was confirmed, t he product 
could be subject to decontamination or disinfection, or returned to the country of origin. 
The control points were under the responsibility of the Plant Protection Services of the Agriculture 
Directorate.  
135.  A Member asked whether any import permi ts or certificates issued by the government of 
Comoros were required prior to importation of agricultural products.  
136.  In response to a question by a Member  regarding the recognition of compliance with 
pertinent international standards , the representative of  Comoros said that Comoros recognized the 
pertinent international standards consistent with the SPS Agreement and the recommendations of 
the World Organisation for Animal Health (OIE), the IPPC, and the Codex Alimentarius Commission.  
All consumer food pro ducts were subject to Codex Alimentarius standards.   WT/ACC/SPEC/COM/4  
  
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  137.  The representative of Comoros said that, t o 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 
Development Facility  (STDF ). The overall aim of this project was to effectively enhance the safety 
and phytosanitary system covering food, livestock and plants in Comoros, and to improve access t o 
foreign markets in order to benefit from international trade and environmental protection. 
To achieve this aim, the STDF project had adopted operational action plans based on the outcomes 
of sub -sectoral diagnostic studies. The project also provided favo urable conditions for the 
development, adoption and implementation of national SPS strategies and related plans. 
The national SPS strategy, which was currently under preparation, would provide details on the 
establishment of a national SPS system. A Codex project on food hygiene had also been set up.  
138.  The representative of Comoros added that two relevant laws had been adopted to bring the 
SPS regulatory framework into conformity with universally accepted standards. These were Law 
No.17 -005/AU on Food Legisl ation in the Union of the Comoros and Law No.17 -004/AU on Plant 
Protection in Comoros. In his view, these laws were fully consistent with universally accepted 
standards and procedures based on CODEX, FAO and IPPC rules. A third law concerning animal -
relate d sanitary standards was being envisaged within the framework of the WTO STDF technical 
assistance programme.  
139.  A national enquiry point had been designated with the responsibility for answering all 
questions and providing relevant documents concerning (i) s anitary or phytosanitary regulations 
adopted or proposed within the country; and (ii) control and inspection procedures, production and 
quarantine treatment, pesticide tolerance and food additive approval procedures (Note No. 024 of 
6 February 2014). An SP S National Notification Authority was not yet in place and a notification 
procedure had not yet been defined.  
140.  All new legislation, including laws, regulations, decrees, judicial decisions and amendme nts 
to existing legislation, had  been published in the O fficial Journal. While the Official Journal was 
available for sale to the public, it could also be viewed, free of charge, at 
http://www.jocomores.km or at the Official Journal Service of the General Secretariat of the 
Government, at the National Documenta tion and Scientific Re search Centre, which administer ed 
the national archives.  Trade -related administrative rulings of general application could be viewed 
online at http://www.comores.commerce.org . Prior publ ication of draft SPS measures was not 
presently provided for in any official journal.  
141.  The representative of Comoros requested technical assistance  and a 5 year period to 
implement SPS measures aimed at regulating and implementing relevant SPS provisions, i n 
particular the requirements governing the marketing of imported and exported plant and animal 
products.  The requested  imple mentation period took  into account the need for capacity -building to: 
(i) finalize the SPS  regulatory framework; (ii) set up an ana lytical and quality control laboratory; 
and (iii) upgrade technical personnel.   WT/ACC/SPEC/COM/4   
 
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  - Trade -related investment measures  
142.  A Member asked Comoros to identify any trade -related inves tment measures in force in 
Comoro s that inc luded (i) foreign exchange balancing requirements; (ii) trade balancing 
requirements; or (iii) local content or sourcing requir ements.  If such measures did not exist, this 
Member asked Comoros to indicate whether Comoros had any plans or intentio ns to introduce such 
measures.  
143.  The representative of Comoros replied that no such measures were in force and that 
Comoros had no intention of introducing them.   
144.  [The representative of Comoros confirmed that from the date of accession, Comoros would 
apply i ts investment regime in compliance with the WTO Agreement, including the WTO Agreement 
on Trade -Related Investment Measures (TRIMs Agreement), and would apply the TRIMs Agreement 
from the date of accession without recourse to any transition period in a non -discriminatory 
manner - to imports from all WTO Members and to domestically -produced goods. The Working 
Party took note of this commitment. ]  
- State -trading entities  
145.  The representative of Comoros said that two State -trading enterprises were in operation in 
Comoros – the National Office for the Importation and Marketing of Ordinary Rice (ONICOR) and 
the National Hydrocarbon Corporation (SCH). In his view, there were no o ther State enterprises 
subject to notification according to the provisions of Article XVII of the GATT 1994.  
146.  ONICOR had a monopoly on the import of ordinary rice , i.e., rice consisting of more than 
5% broken rice  (Law No.  82-17/AF of 13  August  1982). The p urpose of this monopoly was to keep 
prices affordable  as this type of rice was a staple food for the population . Imported rice was sold to 
wholesale traders and  marketing was entirely in the hands of the private sector.  Supply operations 
were c arried out  through an international call for bids. Tendering procedure s were conducted within 
the framework of the [WTO Government Procurement Agreement] and were monitored by the 
government procurement regulation authority.  He added that in special cases, such as a shortage 
of rice on the market, the government could issue import authorizations for ordinary rice to private 
operators. In his view, the monopoly was justified by the need to secure regular access to this 
product, at affordable prices, to the greatest num ber of people. In response to a specific question , 
he said that there were no quotas allocated among approved beneficiaries.  
147.  Pursuant to the provision of Law No.  80-27/AF of 30  December  1980, SCH held a State 
monopoly on the  import and distributi on/market ing of petroleum products  falling under HS codes 
2710 12 20, 2710 19 20 and 2710 19 10 . Its main objective was to ensure a supply of petroleum 
products on the domestic market at an affordable price.  
148.  He added that, previously, the Autonomous National Pharm acy of the Comoros ( Pharmacie 
Nationale Autonome des Comores, PNAC ) had also been a State -trading enterprise within the WT/ACC/SPEC/COM/4  
  
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  meaning of Article XVII of the GATT 1994. This enterprise had been replaced by the Central 
Purchasing Office for Generic Medicines ( Centrale d'Achat des Médicaments Génériques de l'Union 
des Comores, CAMUC ), which was an entity of a different nature ( i.e., a purchasing office) . 
However, a  draft law was currently before the National Assembly aimed at dissolving the CAMUC 
and reinstating the  PNAC.  
- Free zones, special economic areas  
149.  The representative of Comoros said that Comoros had no legislation regulating free zones. 
Comoros intended to adopt a legislative and regulatory framework on fre e zones as part of a 
comprehensive strategy to attract investment. A relevant draft law had been prepared, which in his 
view ensured that goods manufactured in a free zone and subsequently sold within the ordinary 
customs area would be subject to the dutie s and taxes normally levied on imported products. 
He added that the new Customs Code (Articles 268 to 273) provided for free zones.  
- Government procurement  
150.  A Member enquired if Comoros had any plans to seek to join t he WTO Government 
Procurement Agreement.  
151.  The representative of Comoros said that a  new Government Procurement Code had come 
into force since  2012 (Law No. 11 -027/AU of 29 December 2011) . The main pillars of this Code 
were transparency, economic  efficiency,  accountability, equal treatment for all bidders (domestic 
and foreign ), the prevention of fraud and corruption, and the promotion o f local capacit y. The Code 
had been supplemented with manuals containing regulations on implementation and procedures. 
It also provide d for the establishment of a Regulatory Authority for Government Procurement 
(PPRA/ARMP) attached to the Office of the President . This Authority was  already operational.  In his 
view, the Code adhered  to international good practice s, for example  (i) advertising and large -scale 
sales; (ii) public opening of bids;  (iii) prior distribution of all relevant information, with clear and 
transparent evaluation of the  bids and awarding of contracts;  (iv) clearly defined responsibilities 
where decision -makin g was concerned ; and (v) the right of bidders to make complaints.  
- Transit   
152.  The representative of Comoros said that transit involving more than one customs territory,  
with goods coming and going by sea or air , was insignificant . Transit was defined as the customs 
procedure that allowed for transport of goods under customs control from one point in the customs 
territory to another, under the terms  stipulated  in Articles 194 to 203 of the 2015 Customs Code.  
[In his view, t he 2015 Customs Code  included the basic WTO rules concerning the regulation of 
trade in transit.]  WT/ACC/SPEC/COM/4   
 
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  - Agricultural policies  
(a) Imports  
153.  The representative of Comoros said that Comoros did not prohibit the importation of 
agricultural products  insofar as such products did not affect domestic production.  
(b) Exports  
154.  The representative of Comoros said that the Comorian authorities planned to support 
agricultural exports through tools s uch as export credits, export credit guarantees or insurance 
programmes. Such tool s, however, were not currently utilized.  
155.  A Member asked Comoros to confirm whether it intended to retain the right to provide 
export subsidies under Article 9.4 of the Agree ment on Agriculture.  
156.  The representative of Comoros replied that Comoros did not grant export subsidies.  
(c) Internal policies  
157.  The representative of Comoros provided information on domestic support and export 
subsidies in  agriculture during 2012 -2014 in document WT/ACC/SPEC/COM/3 . 
158.  The representative of Comoros said that, given that most of the Comorian population was 
rural (70%) and lived from agriculture , the development of the agri -food sector responded to the 
need to en sure food self -sufficiency and poverty reduction.  Agriculture accounted for approximately 
49% of GDP and 80% of employment. Three unprocessed and semi -processed agricultural products 
– vanilla, cloves and ylang -ylang oil – generated over 90% of export earn ings. He added that 
Comoros intended to establish a national agri -food company . However, this project  was still at the 
development  stage and it was not yet clear if this company would be State -owned.  
159.  In 2012 -2014,  Comoros had provided "green box" support in the form of decoupled income 
support for indebted farmers and support for sanitary and phytosanitary capacity building.  
160.  Pursuant to Order No. 012 -004/VP -MPEEIA/CAB , [and in accordance with the Investment 
Code,] exemptions from the payment of taxes and customs duties applied on the import of 
agricultural and fishing inputs . These benefits were granted subject to the approval by a 
commission comprising the Ministry of Production and the parties concerned. These measures were 
meant to encourage and support  agricultural development, in particular rural farmers. In his view, 
these measures were compatible with the provisions of Article 6.2 of the Agreement on Agriculture.  
- Trade in civil aircraft  
161.  The representative of Comoros confirmed that all duty rates on imports of civil aircrafts and 
parts would be bound at zero in the Schedule  of Concessions and Commitments on Goods .  WT/ACC/SPEC/COM/4  
  
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  V. TRADE -RELATED INTELLECTUAL  PROPERTY REGIME  
- GENERAL  
- Intellectual property rights policy  
162.  The representative of Comoros said that the Government of Comoros was currently 
preparing a national policy strategy aimed at r ecasting the legal framework for intellectual property 
(IP) protection. A national intellectual property development plan would be presented in the course 
of 2017. The goal of the Government was to protect Comorian creativity and inventiveness, and to 
stimulate and promote the creation and production of intellectual works in the areas  of literature, 
arts and science. The Government had solicited the assistance of the World Intellectual Property 
Organization (WIPO) to implement this plan, including drafting a new copyright law. 
The representative of Comoros provided assurance that the  implementation of the plan  would be 
consistent with international IP treaties, including the TRIPS Agreement. The d raft copyright law 
would be shared with Members.  
163.  The represent ative of Comoros said that an office managing intellectual property rights had 
been set up in  2010, where inventors and creators could register and protect patents, trademarks, 
industrial designs and models. Pending the enactment of new national IP legisla tion, Comoros was 
applying the Bangui Agreement , as a member of the African Intellectual Property Organization 
(OAPI). The Bangui Agreement would be transposed into the new national legislation  as part of the 
national intellectual property development plan . 
164.  The representative of Comoros added that Comoros had inherited the Intellectual Property 
Code of the French colonial administration , which was not consistently enforced  and was 
considered outdated by the Government . Only some laws in the Code had been re affirmed in post -
independence national law, namely Law No.  58-446 of 19  April 1957 on literary and artistic 
property; Law No. 64 -1360 of 31  December 1964 on Trademarks and Service Marks and its 
Implementing Decree No. 65 -621 of 27  July 1965, setting out me asure s to prevent abuse of IP 
rights;  and the Law of 14  July 1909, on Designs and Models, detailing the methods for enforcing IP 
rights  and its Implementing Decree of 26  June 1911 on Industrial Designs and Models. Books II 
and III of the Intellectual Prope rty Code on copyright, related rights and associated general 
provisions had not been reaffirmed in post -independence national law.  
- Responsible agencies for policy formulation and implementation  
165.  The representative of Comoros said that Decree No. 10 -173/PR of 26  November 2010 had 
established the Comorian Intellectual Property Office (OCPI)  and set out its operational modalities . 
The OCPI was attached to the Ministries of Culture a nd Industry , which jointly appointed members 
of its Executive Board . The Executive Board included representatives of ministries and of artists. 
The OCPI was the institution responsible for matters concerning intellectual property (e.g. patents, 
trademarks,  industrial designs and models, trade names, copyright and related rights), including 
monitoring compliance with legislation on copyright and related rights. It also acted as Comoros' WT/ACC/SPEC/COM/4   
 
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  focal point in relation to WIPO. The representative of Comoros confirmed  that the OCPI was 
formally operational. The OCPI received technical assistance from the OAPI and WIPO.  
- Participation in international intellectual property agreements  
166.  Comoros  acceded to the OAPI on 23  May 2013 after ratifying the 1999 Bangui Agreement. 
Comoros was also a signatory to the 2015 Bangui Agreement, which the National Assembly was set 
to ratify in October  2017. The 2015  Bangui Agreement would enter into force pendin g the 
ratification by two thirds of the OAPI members. Until then, Comoros applied the 1999  Bangui 
Agreement, which remained the legal instrument currently in force in OAPI member states. As an 
OAPI member, Comoros was obliged to apply the relevant provisio ns of the Bangui Agreement at 
the national level. Drafting of new legislation in the area of intellectual property included 
transposing the content of the Bangui Agreement into the national legislation. The Bangui 
Agreement was a complement to and not a su bstitute for national IP legislation.  
167.  The representative of Comoros said that Comoros had become a member of WIPO in 2005, 
and that it had acceded to the Berne Convention for the Protection of Literary and Artistic Works, 
the Paris  Convention for the Prote ction of Industrial Property, the Patent Cooperation Treaty  (PCT) 
and the Protocol Relating to the Madrid Agreement Concerning the International Registration of 
Marks. His Government intended to accede to various other international intellectual property 
conventions including the Rome Convention for the Protection of Performers, Producers of 
Phonograms and Broadcasting Organizations, and the Universal Copyright Convention. 
The representative of Comoros said that Comoros planned to join the WIPO Copyright Tr eaty, the 
WIPO Performances and Phonograms Treaty, and the Geneva Convention for the Protection of 
Producers of Phonograms Against Unauthorized Duplication of Their Phonograms, and that the 
texts for accession to the treaties were being prepared. Comoros h ad received technical assistance 
from WIPO to set up its national IP office, the OCPI, and continued to receive technical assistance 
to develop the new IP legislation following the diagnostic study on the current IP framework.  
- Application of national and  MFN treatment to foreign nationals  
168.  The representative of Comoros said that Article  5, paragraph  3 of the Bangui Agreement 
provided for equal treatment to all persons , including nationals of non -member states of the OAPI . 
He added that under Article  1 of the Decree implementing Law No.  64-1360 of 13  December 1964 
on Trademarks and Service Marks, Comoros had provided equal treatment to all persons subject to 
the sole legal conditio n of a registered address in the territory of Comoros.  
169.  One Member asked for an explanation on how the provision in Article  5, para graph  4 of the 
Bangui Agreement guaranteed national treatment with respect to copyright rights for WTO 
Members. The representa tive of Comoros reiterated that Article 5, paragraph 4 set out that the 
relevant provisions applied to foreigners who were not nationals of a State party to an international 
convention to which the OAPI or any of its member States was party, or foreigners whose principal 
place of business or domicile was not located in such a State, subject to reciprocity.  WT/ACC/SPEC/COM/4  
  
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  - Fees and taxes  
170.  The representative of Comoros said that fees and taxes related to the protection of 
industrial property (i ncluding patents, trademarks, trade names) were those applied by the OAPI.  
- SUBSTANTIVE STANDARD S OF PROTECTION, INC LUDING PROCEDURES FO R THE 
ACQUISITION AND MAIN TENANCE OF INTELLECT UAL PROPERTY RIGHTS  
- Copyright and related rights (including rights of performers, producers of 
phonograms and broadcasting organizations)  
171.  The representative of Comoros said that a new law on copyright and related rights was 
currently being drafted. Comoros received technical assistance from WIPO in this matt er. A first 
draft would be finalized by summer 2017 and would be shared with Members. The representative 
of Comoros was of the opinion that the draft law would be consistent with international 
agreements, including the TRIPS Agreement, and the Bangui Agree ment. The new law would repeal 
the 1957  Copyright Act. He noted that the Bangui Agreement prevailed over, but did not replace , 
the 1957  Copyright Act.  
172.  Copyright protection was covered in Annex  VII of the Bangui Agreement, and applied to 
"literary and artis tic works […] which were original intellectual creations in the literary, artistic or 
scientific fields". These works included (i) works expressed in writing, including computer 
programs; (ii) lectures, addresses, sermons and other works composed of words and expressed 
orally; (iii) musical works, whether or not accompanied by words; (iv) dramatic and dramatico -
musical works; (v) choreographic works and mimed works; (vi) audiovisual works; (vii) works of 
fine art: drawings, paintings, sculptures, engravings  and lithographs; (viii) works of architecture; 
(ix) photographic works; (x) works of applied art; (xi) illustrations, maps, plans, sketches and 
three dimensional works relating to geography, topography, architecture or science; and (xii) 
traditional cultu ral expressions. The author enjoyed the exclusive right to exploit his work in any 
form, and the exclusive right to transfer his rights. Article  3 of Annex  VII set out that authors were 
not required to register their creations in order to enjoy their exclu sive right. The term of copyright 
protection was lifetime of the author plus 50  years (Article  27), except for performances that were 
not fixed or that were fixed on a phonogram for which the term was 20  years (Article  64) and 
broadcasts for which the term  was 25  years (Article  66). He added that foreign phonograms were 
protected under the Bangui Agreement.  
173.  A Member asked why the terms of protection for performances were different depending on 
the medium in which they were fixed, and how Comoros protected p erformances until the 
2015 Bangui Agreement entered into force, as the 1999  Bangui Agreement did not provide 
protection for performances. In response, the representative of Comoros said that Comoros applied 
the 1999  Bangui Agreement until ratification of the revised 2015  Bangui Agreement.  
174.  A Member pointed out that copyright protection was lifetime plus 70  years in the 
1999 Bangui Agreement, noting that the 2015  Bangui Agreement had a copyright term of life plus WT/ACC/SPEC/COM/4   
 
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  50 years, and asked how Comoros would protect foreign works that had received protection for 
lifetime plus 70 years before the change, and were protected for lifetime plus 70  years in their 
country of origin. In response, the representative of Comoros said Comoros would refer to the 
1999 Bangui Agreem ent until ratification of the 2015  Bangui Agreement , and that works registered 
under the Bangui Agreement of 1999 were protected for 70 years after the author's death . 
175.  The Member asked how the 1999 and 2015  Bangui Agreements provided for reinstatement 
of copyright in works for which the term had not expired in their home country, and how Comoros 
would protect works of foreign authors for which the term had not expired in their home country. 
In response, the representative of Comoros said  it was the ratified  version  that would ensure 
protection under the relevant provisions regarding the protection of works. The 1999 Bangui 
Agreement would apply until the 2015 Bangui Agreement revised in 2015 was ratified by two thirds 
of the State Parties . 
- Trademarks, incl uding service marks  
176.  The representative of Comoros said that the provisions of the Bangui Agreement on 
trademarks, covered in Annex  III, would be transposed into national law.  Comoros received 
technical ass istance from WIPO in this regard. New 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. Law No. 64 -1360 of 1 3 December  1964 
on Trademarks and Service Marks and its implementing Decree No. 65 -621 of 27  July 1965, setting 
out measures to prevent abuse of IP rights, were no longer applied . 
177.  Trademarks needed to be registered with the OCPI. Trademark applications had  to be 
submitted on a specific form in one of the official languages (Comorian, Arabic or French) along 
with the required documentation, and were subsequently announced in the relevant bulletin for 
[60 days/six months]  allowing for objections from anyone a dversely affected. The competent 
institution would then examine the application. Registration of trademarks conferred ownership 
rights on the holder for the designated products and services.  
- Geographical indications, including appellations of origin  
178.  The representative of Comoros said that the provisions of the Bangui Agreement on 
geographical indications, covered in Annex VI , would be transposed into national law . Comoros 
received t echnical assistance from WIPO in this matter . New 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.  
179.  The repr esentative of Comoros added that Book VII, Title  II of the Intellectual Property 
Code provided for geographical indications , but that the Code was no longer applied . WT/ACC/SPEC/COM/4  
  
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  - Industrial designs  
180.  The representative of Comoros said that the provisions of the Bangui Agreement on 
industrial designs, covered  in Annex  IV, would be transposed into national law . Comoros received 
technical assistance from WIPO in this matter . New 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.  The term of protection was 5 years 
renewable up to a maximum of 25 years.  
181.  The representative of Comoros said the Law of  14 July 1909 on Designs and Models  was no 
longer applied . 
- Patents  
182.  The representative of Comoros said that the provisions of the Bangui Agreement on 
patents, covered in Annex I, would be transposed into national law . Comoros receiv ed technical 
assistance from WIPO in this matter . New 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 . The term of patent protection was 
20 years. Patent rights were transferable. Any transfer or licensing of rights needed to be 
communicated in writing  to the OCPI . 
- Plant variety protection  
183.  The representative of Comoros said that the provisions of the Bangui Agreement on plant 
variety protection , covered in Annex X, would be transposed into national law. Comoros received 
technical assistance from WIPO  in this regard. New legislation would be shared with Members. 
Article 2  of Annex  X set out that a plant variety certificate  would be issued to the breeder of a new 
plant variety upon registration. The owner of a plant variety certificate had the exclusive right to 
exploit the variety.  
- Layout Designs of Integrated Circuits  
184.  The representative of Comoros said that the provisions of the Bangui Agreement on 
integrated circuits , covered in Annex IX, would be transposed into national law. Comoros received 
technical assistance fro m WIPO  in this regard. New legislation would be shared with Members. 
Article  2 of Annex  IX set out that a registration could be applied for only if the layout design had 
not yet been commercially exploited or, if it was already commercially exploited, had not been so 
for more than two years anywhere in the world. The term of protection was 10 years.  
- Requirements on undisclosed information, including trade secrets and test data  
185.  The representative of Comoros said that the provisions of the Bangui Agreement on  
undisclosed information , covered in Annex  VIII, would be transposed into national law. Comoros 
received technical assistance from WIPO  in this regard. New legi slation would be shared with WT/ACC/SPEC/COM/4   
 
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  Members . Article  6, point 1 of Annex  VIII, set out that "any act or practice which, in the course of 
industrial or commercial activities, leads to the disclosure, acquisition or use by third parties of 
confidential information without the consent of the person legally entitled to possess such 
information […], in a manner contrary to honest commercial practice, shall constitute an act of 
unfair competition".  
- All other categories of intellectual property  
186.  The representative of Comoros said that the genetic resources or traditional knowledge and 
folklore were not covered in previous IP law. WIPO would assist Comoros in addressing both these 
areas, which would be covered i n the new IP legislation.  
- MEASURES TO CONTROL ABUSE OF INTELLECTUA L PROPERTY RIGHTS  
[to be completed]  
- ENFORCEMENT  
- Civil judicial procedures and remedi es 
187.  The representative of Comoros said that the seizure of infringing goods was covered in 
most Annexes of the Bangui Agreement, e.g. Article  65 in Annex  I (patents), Article  51 in Annex  III 
(trademarks) , [Article  33 in Annex  IV (industrial design) and Article  80 in Annex  VII (copyright)]. 
The competent national court could inter alia  prohibit the continuation of the allegedly infringing 
acts (e.g. Article  64.3, Annex I) and determine the amount of moneta ry damages payments for 
injuries caused by infringement (e.g. Article  69, Annex I).  
188.  The representative of Comoros said that the old Intellectual Property Code on copyright 
and subsequent regulations stated that civil liability in the event of violation of the rights provided 
for in the law was not dependent on the bringing of criminal proceedings against the cause of the 
infringement and could therefore give rise to separate civil and criminal procedures. 
The procedures were initiated by the commissaires de  police  (police superintendents) and 
examining judges in response to a complaint by the author or any right holder or successor in title.  
189.  The representative of Comoros said that the new laws would include measures tailored to 
the country's situation, and t hat they would have regard to developments in behaviour and the 
extent and frequency of offences that were not included in the previous legislation. 
The representative of Comoros explained that regulations would provide for repressive measures, 
in particul ar the establishment of a joint institutional system (intellectual property office, fraud 
prevention, customs, gendarmerie, and police).  
- Provisional measures  
190.  The representative of Comoros said that provisional measures  were covered in the annexes 
of the Bangui Agreement, which was the legal instrument currently applicable in Comoros and had WT/ACC/SPEC/COM/4  
  
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  the force of law. Provisional measures would also be covered by the new national intellectual 
property laws.  
- Administrative proce dures and remedies  
191.  The representative of Comoros said that no administrative procedures or remedies had 
been implemented under the previous legislation. The judicial services, the police and the 
gendarm erie were responsible for the protection of private property and enforcing the law through 
the courts. He added that administrative measures would be implemented following the 
introduction of the new IP legislation.  
192.  A Member asked how laws were enforced, i f enforcement was effective, and what type of 
administrative recourse was available for copyright and related rights infringement. 
The representative  from Comoros replied that the OCPI  stood ready to provide support, and that 
appeals should be addressed to  the OCPI.  
- Special border measures  
193.  The representative of Comoros said that the Bangui Agreement empowered customs 
authorities to withhold goods suspected to infringe intellectual property rights, e.g. as covered by 
Article  62.5, Annex II (utility models). Such measures could be authorized by the competent 
national court in cases where it was probable that the complainant's rights were infringed or that 
such infringement was imminent.  
- Criminal procedures  
194.  The representative of Comoros said that the Bangui Agreement set out criminal penalties 
for infringements. For instance, Article  71, Annex  I (patents) set out that infringements could be 
liable to a prison term of one to three years  and a fine of 5,000,000 to 30,000,000  CFA francs or 
either of these penalties, without prejudice to civil damages. Article  73, Annex  VII (copyright) set 
out that counterfeiting could be liable to a prison term of three months to two years and a fine of 
1,000,000 to 10,000,000  CFA francs or either of these penalties, without prejudice to civil 
damages.  
195.  In response to a question from a Member on whether there had been any confiscations or 
damages paid in the event of infringements, the representative of Como ros said that the courts of 
Moroni had heard and ruled on cases of infringement relating to the use of a musical work without 
the prior authorization of the authors in the course of 2013, and that damages had been awarded.  
VI. POLICIES AFFECTING T RADE IN S ERVICES  
196.  The representative of Comoros said that his Government's strategy for growth in the 
services sector was to privatize many of the service providers and to open the market to free and 
fair competi tion. According to the Investment Code (Law No. 07 -010/AU), foreigners could invest 
and work in nearly every service sector in Comoros. He noted that the five most significant service WT/ACC/SPEC/COM/4   
 
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  sectors were telecommunications, construction and civil engineering, tou rism and related services, 
transport, and financial services.  
197.  On telecommunications, the representative of Comoros said that this sector had been 
opened up for competition pursuant to  Law No.  95-008/AF on the concession of State -owned 
companies, supplemen ted by Law No.  08-007/AU of 15 January  2008 on the information and 
communication technology sectors and by Decree No.  09-064/PR of 23  May 2009 establishing the 
procedures for implementing Law No.  08-007/AU. He noted that the privatization of Comores 
Téléco m S.A.  was underway. The essential assets of Comores Télé com had been transferred to a 
new ad hoc  company in which 51% of the equity would be opened to a strategic investor chosen by 
international tender. The other shareholders would be the government (34% ) and the employees 
(15%). He added that Comores Télécom  was no longer the only service provider on the local 
market as a licence had been granted to a new private telecom operator (Telma).  
198.  Concerning tourism, the representative of Comoros said that the Go vernment offered 
various incentives to help overcome obstacles to growth in this sector. The ministerial department 
in charge of investment administered incentive policies and instruments aimed at developing 
tourism through the National Investment Promotio n Agency ( Agence Nationale pour la Promotion 
des Investissements, ANPI ).  He added that Comoros had adopted a law on the supply of tourism 
services which ensured that this sector was open.  
199.  He considered the commercial banking sector fully liberalized. In addition to privatizing two 
previously State -owned banks ( Banque pour l'Industrie et le Commerce  and 
Banque  de Développement des Comores ), the State had also expanded the supply of banking 
services by allowing two private commercial banks to set up operati ons locally (EXIM Bank 
Tanzania and Banque Féférale pour le Commerce ).  
200.  Asked to describe in greater detail the ongoing problems in the electricity services 
subsector, the representative of Comoros said that electricity generation in Comoros was mainly 
thermal (imported diesel) with the exception of three hydroelectric micro -stations. Problems were 
due to (i) loss -making sales; (ii) dilapidated networks; (iii) the multiplicity of power generators 
which ruled out economies of scale; (iv) unqualified personne l; (v) technical losses associated with 
the age of the networks; (vi) theft and fraud; and (vii) problems linked with customer management 
and debt collection.  
VII. TRANSPARENCY  
- Publication of information on trade  
201.  The representative of Comoros said that all new legal texts, including laws, regulation 
decrees,  judicial decisions and modifications to existing legislation were published in the Official 
Journal. The Official Jou rnal was available to buy by the public, and was available electronically free 
of charge on http://www.jocomores.km . It was also available at the Official Journal Service, 
attached to the Secretariat -General of Government at National Documentation and Scie ntific WT/ACC/SPEC/COM/4  
  
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  Research Centre, wh ich also administered the National Archives. He added that administrative 
decision s of general application related to trade were available at 
http://www.comores.commerce.org . 
- Notif ications  
[to be completed]  
VIII.  TRADE AGREEMENTS  
202.  The representative of Comoros said that Comoros considered regional integration as a 
stage in its strategy of integration into the multilater al trading system. Comoros was a member of 
the Greater Arab Free Trade Area (GAFTA) , the Organisation of Islamic Cooperation (OIC) , the 
Common Market for Eastern and Southern Africa (COMESA), and the Indian Ocean Commission 
(IOC) . In his view, the agreemen ts concluded under GAFTA, the OIC, COMESA  and th e IOC had 
been established in accordance with the provisions of Article XXIV of the GATT 1994  and the 
Enabling Clause.  
203.  The main objective of GAFTA was the elimination and gradual reduction of trade barriers.  
One of the objectives of the OIC was to strengthen intra -Islamic economic and trade cooperation 
with a view to achieving economic integration. Comoros implement ed the COMESA free trade area 
since 2012 and did not apply import duties on products originatin g from COMESA member states. 
Negotiations on the implementation of the COMESA customs union were ongoing , with four 
countries yet to complete the free trade area , which was a prerequisite for completing the customs 
Union.  An additional factor was the estab lishment of a tripartite FTA (COMESA, AEC, SADC), which 
was chiefly concerned with common rules of origin. Comoros had already adopted the COMESA 
categorization  of goods , harmonized its Customs Code to that of COMESA , and incorporated the 
COMESA C ommon Tariff Nomenclature.  In his view, the rules governing COMESA were in line with 
the rules of the WTO.  
204.  The representative of Comoros added that Comoros exported to the European Union under 
the Everything but Arms (EBA) initiative. Comoros had signed an interim Economic Partnership 
Agreement (EPA) with the European Union in the framework of the Eastern and Southern Africa 
group  in July 2017 .  
CONCLUSIONS  
[to be completed]  WT/ACC/SPEC/COM/4   
 
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  ANNEX 1  
Laws, Regulations and other Informat ion Provided to the Working Party by Comoros  
ECONOMIC POLICIES  
- Decree No.  15-240/PR promulgating Law No.  15-012/AU of 28  December  2015 containing 
the Finance Law for the financial year 2016  
- Decree No. 16 -275/PR of 31 December 2016 promulgating Law No.16 -003/AU of 
29 December 2016 containing the Finance Law for financial year 2017  
- Law No.  06 010/AU of 2  December  2006 establishing the finance law of the Union of 
the Comoros for 2006  
- Law No.  13-/AU on Competition in the Union of the Comoros  
- Law on Economic Cit izenship in the Union of the Comoros  
- Law on the Investment Code  
- Order No.  04-005/VP on the Creation of the National Development and Trade Policy Forum 
(FNDPC) responsible for the negotiation of EPAs  
- Decree No.  13-087/PR of 2 August 2013 promulgating Law No . 13-005/AU on the 
Regulations governing the General Tax and Property Administration (AGID)  
- Decision No. 12 -155/CFBECIPPIPE/CAB of 25 August 2012 establishing the list of staple 
products subject to approval and price control  
FRAMEWORK FOR MAKING AND ENFORC ING POLICIES  
- Law No. 17 -007/AU of 19 June 2017 on the establishment, organization and functioning of 
commercial courts in the Union of the Comoros  
- Rules of Mediation of the Court of Arbitration of the Comoros (CACOM)  
- Rules of Arbitration of the Court of A rbitration of the Comoros (CACOM)  
- Uniform Act on Arbitration under the OHADA Treaty  
- Uniform Act relating to the Commercial Companies and Economic Interest Groups, adopted 
on 17  April 1997 and published in Official Journal OHADA No.  2 of 1  October  1997 
- Revised Uniform Act on Commercial Companies and Economic Interest Groups  of the 
Organization for the Harmonization of Business Law in Africa (OHADA), 2014  
IMPORT/EXPORT REGULATIONS  
- COMESA Rules of Origin  
- Customs Code of the Union of the Comoros, 2015  
- Customs C ode, updated 2002 (2/84)  
- Decree No.  11-151/PR promulgating Law No.  11-007bis/AU of 3  May 2011 on the General 
Tax Code  
- Ordinance No. 92 008/PR of 7 September 1992 on the Customs Code  
TECHNICAL BARRIERS  TO TRADE, STANDARDS AND CERTIFICATION  WT/ACC/SPEC/COM/4  
  
- 46 - 
 
  - Decree No. 13 -007/PR implementing Law No. 12 16/AU of 20 December 2012 on metrology  
- Decree No.  99-087/CE on the creation, mandate and organization of the consumer product 
standardization and quality service, dated 22  July 1999 
- Decree No. 12 -210/PR of 2 December 2012 estab lishing the National Standards Council 
(CNN)  
- Order No. 14 -028/MPEEIA/CAB appointing the members of the National Standards Council  
SANITARY AND PHYTOSANITARY MEASURES  
- Decree No.  06-220/PR implementing Organic Law No.  06-010/AU of 2  December  2006 
establishin g plant protection in the Comoros  
- Decree No.  87-018/PR regulating animal health protection in the Federal Islamic Republic 
of the Comoros  
- Law No. 95 009/AF on the creation, organization and operation of the National Institute for 
Research in Agriculture, F isheries and the Environment (INRAPE)  
- Law No.  12-018/AU of 25  December  2012 on food legislation  
- Law No.  95-009 of 20  June 1995 on the creation, organization and operation of the 
National  Institute for Research in Agriculture, Fisheries and the Environment (INRAPE)  
- Order No. 09 013/VP establishing the National Codex Alimentarius Committee  
GOVERNMENT  PROCUREMENT  
- Government Procurement Code dated 4  February  2012 
TRADE -RELATED  INTELLECTUAL PROPERTY REGIME  
- Act of the Bangui Agreement Establishing the African In tellectual Property Organization 
(OAPI); dated 14  December  2015 
- Decree No.  10/173/PR of 26  November  2010 on the establishment, powers, organization 
and operation of the Comorian Intellectual Property Office  
- Law of 11  March  1957 on literary and artistic pro perty, made applicable in the Comoros by 
order of 8  April 1957 
POLICIES AFFECTING  TRADE IN SERVICES  
- Compendium of texts on the exercise of banking and financial activities, Central Bank of 
the Comoros, dated 10 December 2015  
- Compendium of texts relating t o the banking sector  
- Decree No. 09 065/PR of 23 May 2009 on the creation, organization, and operation of the 
National Information and Communications Technologies Regulatory Authority  
- Decree No.  08-063/PR on the Establishment of a National Investment Promot ion Agency, 
dated 5  June 2008 
- Decree No.  08-064/PR laying down the procedure for the granting of benefits under the 
Investment Code, dated 5  June 2008 WT/ACC/SPEC/COM/4   
 
- 47 - 
 
  - Decree No.  12-094/PR promulgating Law No.  11-024-AU of 29  December  2011, Tourism  
- Law No.  86-017 on the Ur ban Planning and Habitat Code  
- Order No.  13-002 containing the statutes of the National Tourism Office  
TRADE AGREEMENTS  
- Cooperation agreement in the fields of trade between the Government of the State of 
Kuwait and the Government of the Union of the Comoros   
- Cooperation Framework Agreement between the Government of the United Republic of 
Tanzania and the Government of the Union of the Comoros  
- General Agreement for Economic, Technical and Commercial Cooperation among Member 
States of the Organization of the I slamic Conference  
- Partnership Agreement in the fisheries sector between the European Community and the 
Union of the Comoros of 24 November 2004  
- Technical cooperation protocol between the Union of the Comoros and the Government of 
the Republic of Turkey  
- Trade Agreement between the Comorian State and the Democratic Republic of Madagascar  
- Treaty Establishing the Common Market for Eastern and Southern Africa (COMESA)  
- Treaty establishing t he East African Community (EAC)  
  
   WT/ACC/SPEC/COM/4  
 
- 48 - ANNEX 2 
LICENSING R EQUIREMENTS  
Type of prior import 
authorization  Approval authority  Definition  Products 
concerned  HS code  Type of regulation  
Import licence for alcohol 
and tobacco  Ministry of Finance and the 
Budget (Directorate -General of 
Taxation)  Regulates the import, di stribution 
and use of alcoholic beverages 
with a view to protecting human 
health and for socio -economic 
reasons.  Alcoholic 
beverages  
 
 
 
Tobacco and 
manufactured 
tobacco substitutes  2203.0010 to  
2208.9099  
 
 
2401.1000 to  
2403.9900  Order No.  14-069/VP -MFEBCEI P/CAB 
regulating the import, distribution and 
serving of alcoholic beverages 
pursuant to Law No.  13-014/AU of 
26 December  2013 on competition in 
the Union of the Comoros.  
2017 General Tax Code  
Article 194 of the Tax Code  
Finance Law No.  08-43/AU  
Import li cence for luxury 
rice Ministry of Finance and the 
Budget (Directorate -General of 
Taxation)  Internal tax levied for the 
marketing of luxury rice  Rice containing 0% 
to 5% of broken 
rice 
 10 06 30 20  2012 Tax Code, Article 199  
 
Prior import 
authorization  Ministry of Production (INRAP E 
Directorate)  The purpose of this measure is to 
protect human and animal health. 
A preliminary import request is 
submitted to the INRAP 
Directorate, which will then 
examine whether the import 
requirements for live animals or 
products of animal origin have 
been met before authorizing the 
import in question.  Live animals and 
animal products  
 
Meat and edible 
meat offal, fresh, 
frozen or chilled  0101.1000 to  
0106.9000  
 
0201.1000 to  
0209.0000  
 
 
 Decree No.  87-024/PR regulating the 
import of animals and animal products  
Ministry of Production 
(Fisheries Directorate)  The purpose of this measure is to 
protect human and animal health. 
Prior import authorization for 
fishery products is issued by the 
Fishery Product Quality 
Certification Off ice of the 
Comoros following a safety 
analysis.  Fish and 
crustaceans, 
molluscs and other 
aquatic 
invertebrates, live, 
fresh, frozen or 
chilled and dried  0301.1000 to  
0304.9900  
 
0306.1100 to  
0307.9990  
 Draft Food Law   
  WT/ACC/SPE C/COM/4   
 
- 49 - Type of prior import 
authorization  Approval authority  Definition  Products 
concerned  HS code  Type of regulation  
Prior import 
authorization  Ministry of Production 
(INRAPE) and the environment 
(Environment Directorate)  Environment and conservation; 
pest prevention; plants and plant 
products  (IPPC commitments)  
 Live trees and 
other plants; 
bulbs, roots and 
the like; cut 
flowers and 
ornamental foliage, 
and all the 
products listed in 
Annex I of 
document COM -5, 
notably edible 
vegetables and 
certain roots and 
tubers, and edible 
fruits and nuts  
 0601.1000 to  
0604.9900,………  
 
 
0701.1000 to  
0709.9090  
0714.1000 to  
0714.9090  
09011100 to  
09109900  Plant Protection Law  
Regional plant protection agreement  
This measure seeks to ensure 
proper protection for wild animal 
and plant species in the Comoros, 
including:  
(a) fully protected animal and 
plant species classed as Category 
1 due to their endemic, rare or 
endangered na ture; 
(b) animal and plant species 
classed as Category 2, the 
preservation of which is 
important for maintaining the 
natural balance or the existence 
of which could ultimately be 
compromised by uncontrolled 
exploitation.  
Pre-import measures have been 
introduced for these species. The 
importation of these species into 
the Union of the Comoros, a 
signatory of the Convention on 
International Trade in 
Endangered Species (CITES), is 
subject to authorization for 
conservation purposes.  Any species listed 
under the  
Convention on 
International Trade 
in Endangered 
Species (CITES)  0507.1000 to  
0507.9000  
 
9601.1000 to  
9601.9000  Law No.  95-007 of 19  June 1995 on 
the environment   
   WT/ACC/SPEC/COM/4  
 
- 50 - Type of prior import 
authorization  Approval authority  Definition  Products 
concerned  HS code  Type of regulation  
Importation banned 
other than for national 
defence purposes  Ministry of Internal Affairs, 
Ministry of Defence and 
Commissioner of Police  
 In order to protect national 
security, the import of arms of 
any sort into the Union of the 
Comoros is banned other than for 
national defence purposes.  Pyrotechnic 
products and 
explosives  
 
Swords, cutlasses, 
bayonets and 
similar arms  3601.0000 to  
3604.9090  
 
 
 
93011000 to  
9307.0000  Law No.  97-009 of 21  July 1997 on 
defence and national security  
 
__________