RESTRICTED  
  
WT/ACC/SPEC/COM/2/Rev.1  
27 April  2017 
(17-2335) Page: 1/15 
Working Party on the Accession  
of the Union of the Comoros  Original:  French  
 
  ACCESSION OF THE UNI ON OF THE COMOROS  
OFFER ON SPECIFIC COMMITMENTS  IN SERVICES  
Revision  
The following submission, dated 27 March  2017, is being circulated at the request of the 
Government of the Union of the Comoros . 
 
_______________  
  
  WT/ACC/SPEC/COM/2/Rev.1  
 
- 2 -  
Modes of supply: ( 1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on market access  Limitations on national treatment  Additional 
commitments  
I. HORIZONTAL COMMITMENTS  
All sectors includ ed in this schedule     
  (1) (2) (3) and (4): Eligibility for subsidies may be 
limited to Comorian services and service suppliers, 
i.e. to natural or legal persons resident or 
established in Comorian territory.   
  (3) None, except:  
 
(i) where otherwise specified in each sector or 
subsector in the specific commitment;  
 
(ii) land ownership: WTO Member businesses might 
be limited to the right to lease only, but not to 
own land in the Comoros;  
 
(iii) WTO Member businesses may be required to  
train and upgrade  the technical and 
management skills of local employees, subject 
to the specific provisions of other agreements 
signed by the Comorian authorities.   
 (4) Unbound, except for the measures 
concerning temporary entry of the following 
natural persons:  
 
(a) Business visitors  
Persons not based in the Union of the Comoros 
and receiving no remuneration from a source 
located within the Comoros, who are 
representatives of a business carrying on 
activities in a WTO Member and are seeking 
temporary entry into the Como ros for the 
purpose of negotiating for the sale of the 
services of that business, entering into 
agreements to sell services for that business, 
participating in business meetings or preparing 
for the establishment of a commercial presence. 
Such representati ves are not engaged in making 
direct sales to the general public. Entry for 
business visitors is limited to 90  days in any 
12 months.  (4) Unbound, except for the measures concerning 
temporary entry of the following natural persons:  
 
 
(a) Business visitors  
Persons not based in the Union of the Comoros and 
receiving no remuneration from a source located 
within the Comoros, who are representatives of a 
business carrying on activities in a WTO Member and 
are seeking temporary entry into the Comoros for 
the purp ose of negotiating for the sale of the 
services of that business, entering into agreements 
to sell services for that business, participating in 
business meetings or preparing for the establishment 
of a commercial presence. Such representatives are 
not enga ged in making direct sales to the general 
public. Entry for business visitors is limited to 
90 days in any 12  months.  
  
 (b) Intra-corporate transferees  
 
People who have been employed by their firm (b) Intra-corporate transferees  
 
People who have been employed by their firm for  a   
   WT/ACC/SPEC/COM/2/Rev.1  
 
- 3 - Modes of supply: ( 1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on market access  Limitations on national treatment  Additional 
commitments  
for a period of not less than one year and who 
seek tempo rary entry in order to render services 
on behalf of that employer or a branch or a 
subsidiary or affiliates of that employer, more 
specifically, who are one of the following:  
 period of not less than one year and who seek 
temporary entry in order to render services on behalf 
of that employer or a branch or a subsidiary or 
affiliates of that employer, more specifically, who are 
one of the following:  
 
 (i) Managers  
 
 Persons within an organization who 
primarily direct the organization, or a 
department or sub -division of the 
organization, supervise and control the 
work of other supervisory, professional or 
managerial employees, have the authority 
to hire and fire or recommend h iring and 
firing, or other personnel actions (such as 
promotion or leave authorization), and 
exercise discretionary authority over 
day-to-day operations. This category does 
not include first -line supervisors, unless 
the employees supervised are 
professiona ls, nor does it include 
employees who primarily perform tasks 
necessary for the provision of the service.  
 
(ii) Executives  
 
 Persons within an organization who 
primarily direct the management of the 
organization, establish the goals and 
policies of the org anization or a major 
component or function of the organization, 
exercise wide latitude in decision -making, 
and receive only general supervision or 
direction from higher -level executives, the 
board of directors, or stockholders of the 
business. Executives d o not directly 
perform tasks related to the actual 
provision of a service or services of the 
organization.  
 (i) Managers  
 
 Persons within an organization who primarily 
direct the organization, or a department or 
sub-division of the organization, supervise and 
control the work of other supervisory, 
professional or managerial employees, have the 
authority to hire and fire or recommend hiring 
and firing, or other personnel actions (such as 
promotion or leave authorization), and exercise 
discretionary authority  over day -to-day 
operations. This category does not include 
first-line supervisors, unless the employees 
supervised are professionals, nor does it include 
employees who primarily perform tasks 
necessary for the provision of the service.   
 
 
 
(ii) Executives  
 
 Persons within an organization who primarily 
direct the management of the organization, 
establish the goals and policies of the 
organization or a major component or function 
of the organization, exercise wide latitude in 
decision -making, and receive onl y general 
supervision or direction from higher -level 
executives, the board of directors, or 
stockholders of the business. Executives do not 
directly perform tasks related to the actual 
provision of a service or services of the 
organization.  
  
 (iii) Speci alists 
 
 Persons within an organization who 
possess knowledge at an advanced level of (iii) Specialists  
 
 Persons within an organization who possess 
knowledge at an advanced level of continued   
  WT/ACC/SPEC/COM/2/Rev.1  
 
- 4 - Modes of supply: ( 1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on market access  Limitations on national treatment  Additional 
commitments  
continued expertise and who possess 
proprietary knowledge of the organization's 
services, research, techniques, or 
management. Specialists may include, but 
are not limite d to, members of licensed 
professions.  
 
Entry for ICTs is limited to one year, renewable 
annually . 
 
(c) Contractual service suppliers  
 
Persons who are employed by an enterprise 
engaged in substantive business in the Union of 
the Comoros without having a co mmercial 
presence in the Comoros and who provide a 
service as professionals of a service sector 
pursuant to a contract between the enterprise 
and a client in the Comoros and who have been 
employed by this enterprise for a period of not 
less than one year p rior to their entry into the 
Comoros.  
Entry for CSSs is limited to one year, renewable 
annually.  
 expertise and who possess proprietary 
knowledge of the organization's services, 
research, techniques, or management. 
Specialists may include, but are not limited to, 
members of licensed professions.  
 
 
Entry for ICTs is limited to one year, renewable 
annually.  
 
(c) Contractual service suppliers  
 
Persons who  are employed by an enterprise engaged 
in substantive business in the Union of the Comoros 
without having a commercial presence in the 
Comoros and who provide a service as professionals 
of a service sector pursuant to a contract between 
the enterprise and a client in the Comoros and who 
have been employed by this enterprise for a period 
of not less than one year prior to their entry into the 
Comoros.  
Entry for CSSs is limited to one year, renewable 
annually.   
   WT/ACC/SPEC/COM/2/Rev.1  
 
- 5 - Modes of supply: ( 1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on market access  Limitations on national treatment  Additional 
commitments  
II. SECTOR -SPECIFIC COMMITMENTS  
1. BUSINESS SE RVICES   
A. Professional services     
(a) Legal services (CPC 861), except for 
the practice of Comorian law;  
(b) Accounting, auditing and bookkeeping 
services (CPC 862);  
(c) Taxation services (CPC 863);  
(d) Veterinary services (CPC 932);  
(e) Architectural services (CPC 8671);  
(f) Engineering services; (CPC 8672);  
(g) Integrated engineering services 
(CPC 8673);  
(h) Urban planning and landscape 
architectural services (CPC 8674 and 
CPC 86742) ; (1) Unbound until five years after the date of 
entry into force of the Protocol of 
Accession of the Comoros to the WTO.  
None thereafter.  
(2) Unbound until five years after the date of 
entry into force of the Protocol of 
Accession of the Comoros to the WTO.  
None thereafter.  
(3) Unbound until five years after the date of 
entry into force of the Protocol of 
Accession of the Comoros to the WTO.  
None thereafter.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) Unbound until five years after the date of entry 
into force of the Protocol of Accession of the 
Comoros to the WTO.  
None thereafter.  
(2) Unbound until five years after the date of entry 
into force of the Protocol of Accession of the 
Comoros to the WTO.  
None thereafter.  
(3) Unbound until five years after the date of entry 
into force of the Protocol of Accessi on of the 
Comoros to the WTO.  
None thereafter.  
(4) Unbound, except as indicated in the horizontal 
section.   
(i) Medical and dental services 
(CPC 9312);  
(j) Services provided by midwives, nurses, 
physiotherapists and paramedical 
personnel (CPC 93191).  (1) Unbound until five years after the date of 
entry into force of the Protocol of 
Accession of the Comoros to the WTO.  
None thereafter.  
(2) Unbound until five years after the date of 
entry into force of the Protocol of 
Accession of the Comoros to the WTO.  
None thereafter.  
(3) Unbound until five years after the date of 
entry into force of the Protocol of 
Accession of the Comoros to the WTO.  
None thereafter .1 
(4) Unbound until five years after the date of 
entry into force of the Protocol of 
Accession of the Como ros to the WTO.  
None thereafter .2 (1) Unbound until five years after the date of entry 
into force of the Protocol of Accession of the 
Comoros to the WTO.  
None thereafter.  
(2) Unbound until five years after the date of entry 
into force of the Protocol of Ac cession of the 
Comoros to the WTO.  
None thereafter.  
(3) Unbound until five years after the date of entry 
into force of the Protocol of Accession of the 
Comoros to the WTO.  
None thereafter .3 
(4) Unbound until five years after the date of entry 
into force of  the Protocol of Accession of the 
Comoros to the WTO.  
None thereafter .4 
  
B. COMPUTER AND RELATED SERVICES  
(a) Consultancy services r elated to  the 
installation of computer hardware 
(CPC 841);  
(b) Software implementation   (1) None.  
(2) None.  
(3) None. 
(4) Unbound, except as indicated in the (1) None.  
(2) None.  
(3) None. 
(4) Unbound, except as indicated in  the horizontal  
                                                
1 Recognition is granted by the Comoria n Ministry responsible for health.  
2 Idem. 
3 Idem. 
4 Idem.  
  WT/ACC/SPEC/COM/2/Rev.1  
 
- 6 - Modes of supply: ( 1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on market access  Limitations on national treatment  Additional 
commitments  
 services (CPC 842);  
(c) Data p rocessing services   
 (CPC 843);  
(d) Database services (CPC 844);  
(e) Other services (CPC 845+849).  
 horizontal section.  section.  
C. RESEARCH AND DEVELOPMENT SERVICES  
(a) R&D services on natural science  
(CPC 851);  
(b) R&D services on social   
 sciences and humanities   
 (CPC 852);  
(c) Interdisciplinary R&D services  
 (CPC 853).  (1) None.  
(2) None.  
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None. 
(4) Unbound, except as indicated in the horizontal 
section.   
F. Other business services     
(a) Advertising services  (CPC 871), 
 excluding advertising  for alcohol  and 
 cigarettes;  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.   
(b) Market research services  (CPC 864, 
excluding subhea ding CPC  86402 - 
public  opinion polling services);  
(c) Management consulting services 
 (CPC 865);  (1) None.  
(2) None.  
(3) None, except that suppliers of such 
services must operate in partnership with 
domestic suppliers.  
(4) Unbound, except as indicated in  the 
horizontal section.  (1) None.  
(2) None.  
(3) None, except as indicated in the horizontal 
section.  
 
(4) Unbound, except as indicated in the horizontal 
section.   
(d) Services incidental to 
 agriculture, hunting and 
 forestry(CPC 881);  (1) None.  
(2) None. 
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.   
(e) Services incidental to mining 
 (excluding gas and petroleum) 
 (CPC 883);  (1) None.  
(2) None. 
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.   
(f) Services incidental to 
 manufacturing (CPC 884 and
 CPC 885).  (1) Unbound.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) Unbound.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.    
   WT/ACC/SPEC/COM/2/Rev.1  
 
- 7 - Modes of supply: ( 1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on market access  Limitations on national treatment  Additional 
commitments  
2. COMMUNICATION SERVICES  
A. and B. Postal and Courier Services (including express delivery  services)  
Services relating to the handling of items in 
accordance  with the following list of 
sub-sectors, whether for domestic or foreign 
destinations.  
The sub -sectors below are excluded when 
they fall within the scope of services that are 
reserved for the Comoros Post Office, i.e. 
simple letters weighing less than 500 grams, 
postcards . Services not elsewhere specified  
(і) Handling of addressed written 
 communication on any kind of physical 
 medium, including:  
 
- Hybrid mail service  
- Direct mail  
 
(іі) Handling of addressed parcels and 
 packages  
 
(ііі) Handling of addressed press products  
 
(iv) Handling of items referred to in (і) to 
 (ііі) above as registered or insured mail  
 
(v) Express delivery services for items 
 referred to in (і) to (ііі) above  
 
(vі) Handling of non -addressed items  
 
(vіі) Document exchange  
 
(viіі) Other services not elsewhere specified.  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indi cated in the horizontal 
section.  The same treatment will 
be applied to the 
Comoros Post Office and 
to private operators for 
express delivery 
services.  
C. TELECOMMUNICATIONS SERVICE S 
Unless otherwise specified, the commitments in this sector have been include d in the Schedule in accordance with the "Notes for Scheduling Basic Telecom Services Commitments" 
(S/GBT/W/2/Rev.1) and "Market Access Limitations on Spectrum Availability" (S/GBT/W/3).  
 Basic telecommunications services  
(a) Voice telephone services, in cluding 
local, long distance and international 
(CPC 7521);  
(b) Packet -switched data  transmission 
services  (CPC 7523**);  
 (1) None.   
(2) None.  
(3) None, subject to economic needs tests.  
(4) Unbound, except as  indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None, except as indicated in the horizontal 
section.  
(4) Unbound, except as indicated in the horizontal 
section.    
  WT/ACC/SPEC/COM/2/Rev.1  
 
- 8 - Modes of supply: ( 1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on market access  Limitations on national treatment  Additional 
commitments  
(c) Circuit -switched data  transmission 
services  (CPC 7523**);  
(d) Telex services (CPC 7523**);  
(e) Telegraph services (CPC  7523**);  
(f) Facsimile services (CPC 7521** + 
7529**);  
(g) Private leased circuit  services 
(CPC 7522** + 7523**);  
(h) Paging services (CPC 75291) ; 
(i) Teleconferencing services ; 
Value -added services  
(j) Electronic mail (CPC 7523**);  
(k) Voice Mail (CPC 752 3**);  
(l) On-line information and data base 
retrieval (CPC 7523**);  
(m) Electronic data interchange (EDI)  
(CPC 7523 **);  
(n) Enhanced value -added facsimile 
services, including store and forward, 
store and retrieve (CPC 7523**) ; 
(o) Code and protocol conver sion; 
(p) Online information and data processing 
(including transaction  processing ) 
(CPC 843**) ; 
(q) Other (CPC 75299) . 
 The above are radio -based services 
(including mobile, cellular and satellite).  (1) None.  
(2) None.  
(3) None, subject to economic needs  tests.  
 
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None, except as indicated in the horizontal 
section.  
(4) Unbound, except as indicated in the horizontal    
section.   
3. CONSTRUCTION AND RELATED ENGINEERING SERVI CES 
A. General  construction work for building 
 (CPC 512)  
B. Installation and assembly work  
 (CPC 514, 516)  
C. Building  completion and finishing work 
 (CPC 517) 
D. Other (CPC 511, 515, 518)  (1) Unbound.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) Unbound.  
(2) None.  
(3) None.  
(4) Unbound, except for lower management and 
workers, where the requisite skills are not 
available domestically.   
4. DISTRIBUTION SERVICES  
A. Commission  agents' services  (CPC 621)  (1) Unbound.  
(2) Unbound.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) Unbound.  
(2) Unbound.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.   
D. Franchising (CPC 8929)  (1) Unbound . 
(2) Unbound . 
(3) None.  (1) Unbound.  
(2) Unbound.  
(3) None.    
   WT/ACC/SPEC/COM/2/Rev.1  
 
- 9 - Modes of supply: ( 1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on market access  Limitations on national treatment  Additional 
commitments  
(4) Unbound, except as indicated in the  
horizontal  section.  (4) Unbound, except as indicated in the horizontal 
section.  
5. EDUCATIONAL SERVICES  
C. Higher education services (CPC  923) 
E. Other educational services, including 
 techn ical and vocational training services 
 (CPC 929)  (1) None.  
(2) None.  
(3) None.5 
(4) Unbound, except as indicated in the 
horizontal section.  (1) None. 
(2) None.  
(3) None.6 
(4) Unbound, except as indicated in the horizontal 
section.   
6. ENVIRONMENTAL SERVIC ES 
A. Sewage Services (CPC 9401)  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None. 
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section .   
B. Refuse Disposal Services (CPC 9402)  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.   
C. Sanitation and Similar Services  
 (CPC 9403)  (1) None.  
(2) None.  
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.   
D. Other  services : 
- Cleaning services of exhaust gases  
(CPC 9404)  
- Noise and vibration abatement se rvices 
(CPC 9405 ) 
- Remediation and clean -up of soil and 
waters, protection of biodiversity and 
landscape (CPC 9406)  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except  as indicated in the horizontal 
section.   
                                                
5 Prior technical approval must be obtained from the relevant ministries.  
6 Foreign teachers in foreign -invested education establishments must have no less than five years' teaching experience and be recogniz ed by the Ministry of Education . 
  
  WT/ACC/SPEC/COM/2/Rev.1  
 
- 10 - Modes of supply: ( 1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on market access  Limitations on national treatment  Additional 
commitments  
7. FINANCIAL SERVICES     
A. Insurance and insurance -related 
services     
(a) Life and accident insurance services 
 (CPC 8121 - excluding health 
 insurance services);  
 
 
 
(b) Non-life insurance services 
 (CPC 8129);  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(c) Re-insurance and retrocession  
 services (CPC 81299**);  
 
 
 
 
(d) Services auxiliary to insurance 
 (including broking and agency 
 services) (CPC 8140).  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section . 
 
(1) Unbound except for insurance of risks 
relating to marine shipping, commercial 
aviation and space launching and freight 
(including satellites), with such insurance 
to cover any or all of the following: the 
goods being transported, the vehicle 
transpo rting the goods and any liability 
arising therefrom; and goods in 
international transit where none for all 
above in 6 years after the date of 
accession to the WTO.  
 
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  
 
(1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  
 
(1) Unbound.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None.  
(4) Unbound , except as indicated in the horizontal 
section.  
 
(1) Unbound, except as for services covered in the 
MA column, where none in 10 years after th e 
date of accession to the WTO.  
 
 
 
 
 
 
 
 
 
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.  
 
(1) Unbound.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.  
 
(1) Unbound.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.    
   WT/ACC/SPEC/COM/2/Rev.1  
 
- 11 - Modes of supply: ( 1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on market access  Limitations on national treatment  Additional 
commitments  
B. Banking and other financial services 
(excluding insurance)     
(a) Acceptance of deposits and other  
 repayable funds from the public 
 (CPC 81115 -81119);  
(b) Lending of all types, including 
 consumer credit, mortgage credit, 
 factoring and financing of commercial 
 transactions (CPC  8113);  
(c) Financial leasing (CPC 8112);  
(d) All payment and money transm ission 
 services, including credit, charge and 
 debit cards, travellers' cheques and 
 bankers drafts (including 
 export -import payment) 
 (CPC 81339);  
(e) Guarantees and commitments 
(CPC 81199**);  (1) None.  
(2) None.  
(3) None.7 
(4) Unbound, except as indica ted in the 
horizontal section . 
 (1) None.  
(2) None.  
(3) None.8 
(4) Unbound, except as indicated in the horizontal 
section . 
  
(f) Trading for own account or for account 
of customers, whether on an exchange, 
in an over -the-counter market or 
otherwise, the f ollowing:  
-  money market instruments (cheques, 
bills, certificates of deposits, etc.)  
(CPC 81339**);  
-  foreign exchange (CPC 81333);  
-  derivative products, including futures 
and options (CPC  81339**);  
-  exchange rate and interest rate 
instruments, such  as swaps and 
forward rate agreements, etc. 
(CPC 81339**);  
-  transferable securities (CPC  81321*);  
-  other negotiable instruments and 
financial assets, such as bullion 
(CPC 81339**);  (1) None.  
(2) None.   
(3) None.9 
(4) Unbound, except as indicated in the 
horizontal section.  
 
 (1) None.  
(2) None.  
(3) None.10 
(4) Unbound, ex cept as indicated in the horizontal 
section.   
                                                
7 Prior approval by the BCC, based on the criteria laid down in the legislation in force , is required . 
8 Idem. 
9 Conditions :  
- Prior approval by the BCC .  
- Exchange transactions, movements of capital and payme nts of any nature between the Union of the Comoros and a foreign country or between a resident and a 
non-resident can only be conducted through intermediaries approved by the BCC . Such approval may be revoked at any time . 
10 Idem.  
  WT/ACC/SPEC/COM/2/Rev.1  
 
- 12 - Modes of supply: ( 1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on market access  Limitations on national treatment  Additional 
commitments  
 
(g) Participation in issues of all kind of    
securities, including un derwriting and 
placement as agent (whether publicly 
or privately) and provision of services 
related to such issues;  
(h) Money broking;  
(i) Asset management, such as cash or 
portfolio management, all forms of 
collective investment management, 
pension fund management, custodial 
depository and trust services;  
(j) Settlement an d clearing services for 
financial assets, including securities, 
derivative products, and other 
negotiable instruments;  
(k) Advisory, intermediation and other 
auxiliary financial services on all 
activities listed above, including credit 
reference and analys is, investment and 
portfolio research and advice, advice on 
acquisitions and on corporate 
restructuring and strategy 
(CPC 81339** + CPC 81319);  
(l) Advisory, intermediation and other 
auxiliary financial services on all the 
activities listed in subparagraph s (v) 
through (xv), including credit  reference 
and analysis, investment and portfolio 
research and advice, advice on 
acquisition and on corporate 
restructuring and strategy.  (1) None.  
(2) None.   
(3) None.11 
(4) Unbound, except as indicated in the 
horizontal  section.  (1) None.  
(2) None.  
(3) None.12 
(4) Unbound, except as indicated in the horizontal 
section.   
8. HEALTH -RELATED AND SOCIAL SERVICES (other than those in section  1.A.h -j.) 
A. Hospital services: Ownership and 
 management  of private hospitals and 
 clinics only (CPC 9311)  (1) None.  
(2) None.  
(3) None.   
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None.13 
(4) Unbound, except as indicated in the horizontal 
section.   
                                                
11 Prior approval by the BCC, based on the criteria laid down in the legislation in force , is required . 
12 Idem. 
13 Conditions : employees of WTO Member companies who provide such services must have no less than five years' experience in this field and b e recogni zed by the Ministry 
responsible for health . 
  
   WT/ACC/SPEC/COM/2/Rev.1  
 
- 13 - Modes of supply: ( 1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on market access  Limitations on national treatment  Additional 
commitments  
9. TOURISM AND TRAVEL -RELATED SERVICES   
A. Hotel and restaurant services  (including 
 catering services)     
- Lodging services (CPC 64110);  
- Food services (CPC 642) and beverage 
serving services (CPC 643)  (1) None.  
(2) None.  
(3) Unbound until three years after the date of 
entry into force of the Proto col of 
Accession of the Comoros to the WTO.  
None thereafter, but only for hotels with 
more than 30 rooms.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) Unbound until three years after the date of 
entry into force of th e Protocol of Accession of 
the Comoros to the WTO.  
None thereafter, but only for hotels with more 
than 30 rooms.  
(4) Unbound, except as indicated in the horizontal 
section.   
B. Travel agency and tour operator 
 services (CPC 7471)  (1) None.  
(2) None.  
(3) Unbound until three years after the date of 
entry into force of the Protocol of 
Accession of the Comoros to the WTO.  
None thereafter.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) Unbound until three years after the dat e of 
entry into force of the Protocol of Accession of 
the Comoros to the WTO.  
None thereafter.  
(4) Unbound, except as indicated in the horizontal 
section.   
C. Tour guides (CPC 7472)  (1) Unbound.  
(2) Unbound.  
(3) Unbound, except for tour guides with 
langua ge capabilities not otherwise 
available in the Comoros.  
 
(4) Unbound, except as indicated in the 
horizontal section.  (1) Unbound.  
(2) Unbound.  
(3) Unbound. WTO Member tour guides must have 
at least five years' experience in this field and 
be recognized by the Ministry responsible for 
tourism in the Union of the Comoros.  
(4) Unbound, except as indicated in the horizontal 
section.   
11. TRANSPORT SERVICES     
A.  Maritime transport services    
(a) International passenger transport, 
 less cabotage (CPC  7211);  
 
(b) International freight transport 
(CPC 7212).  (1) None.  
(2) None.  
(3) (a) Establishment of a registered 
company  for the purpose of 
operating a fleet  under the national 
flag: Unbound.  
 (b) Other forms of commercial presence 
for  the supply of internationa l maritime 
 transport services: None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None.  
 
 
 
 
 
(4) Unbound, except as indicated in the 
 horizontal section.  The following services 
are available to 
international maritim e 
transport service 
suppliers on reasonable 
and non -discriminatory 
terms and conditions:  
1. Pilotage and 
berthing;  
2. Towing and tug 
assistance;  
3. Provisioning, fuelling 
and watering;  
4. Garbage collecting  
  WT/ACC/SPEC/COM/2/Rev.1  
 
- 14 - Modes of supply: ( 1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on market access  Limitations on national treatment  Additional 
commitments  
and ballast waste 
disposal;  
5. Port captain 
services; 
6. Navigation aids;  
7. Shore -based 
operational services 
essential to ship 
operations, including 
communications, 
water and electrical 
supplies;  
8. Emergency repair 
facilities;  
9. Anchorage, berth 
and berthing 
services.  
Maritime auxiliary services  
- Maritime cargo handling services  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.   
B.  Air transport services    
- Selling and  marketing of air transport 
services (CPC 66110);  
 (1) Unbound for commercial transport of 
passengers and goods between any two 
points located in Comorian territory.  
None for other services.  
(2) None.  
(3) Unbound for commercial transport of 
passengers and goods between any 
two points located in Comorian territory.  
None for other services.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) Unbound for commercial transport of 
passengers and goods between any two points 
located in Comorian territo ry. 
None for other services.  
(2) None.  
(3) Unbound for commercial transport of 
passengers and goods between any two points 
located in Comorian territory.  
None for other services.  
(4) Unbound, except as indicated in the horizontal 
section.   
- Computer rese rvation systems.  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.   
(d) Maintenance and repair of aircraft  
(CPC 8868) . (1) None. 
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.  (1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.    
   WT/ACC/SPEC/COM/2/Rev.1  
 
- 15 - Modes of supply: ( 1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on market access  Limitations on national treatment  Additional 
commitments  
H. Services auxiliary to all modes of transport  
(a) Cargo -handling services (CP C 741);  
(b) Warehouse and storage services 
 (CPC 742);  
(c) Freight transport agency services.  
 (CPC 748).  (1) Unbound until five years after the date of 
entry into force of the Protocol of 
Accession of the Comoros to the WTO.  
None thereafter.  
(2) Unbound u ntil five years after the date of 
entry into force of the Protocol of 
Accession of the Comoros to the WTO.  
None thereafter.  
(3) Unbound until five years after the date of 
entry into force of the Protocol of 
Accession of the Comoros to the WTO.  
None thereaf ter. 
(4) Unbound, except as indicated in the 
horizontal section.  (1) Unbound until five years after the date of entry 
into force of the Protocol of Accession of the 
Comoros to the WTO.  
None thereafter.  
(2) Unbound until five years after the date of entry 
into force of the Protocol of Accession of the 
Comoros to the WTO.  
None thereafter.  
(3) Unbound until five years after the date of entry 
into force of the Protocol of Accession of the 
Comoros to the WTO.  
None thereafter.  
(4) Unbound, except as indicated in the horizontal 
section.   
12. ENERGY SERVICES     
Distribution  
- Fossil energy : 
(a) services incidental to energy 
distribution (CPC 887)   
(b) trade services incidental to 
retail sales  of motor fuel  (CPC 613)  
(c) services incidental to  retail 
sales of bottl ed gas (CPC 63297)   
 
(1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section.   
 
(1) None.  
(2) None.  
(3) None.  
(4) Unbound, except as indicated in the horizontal 
section.   
 
__________